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091306 1 (1976-08-11)

handle is hein.gao/gaobacwcn0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON REGIONAL OFFICE FIFTH FLOOR 803 WEST BROAD STREET FALLS CHURCH, VIRGINIA 22046 0 913io6 AUG 11 1976 Major General J. A. Johnson Commander, U S. Army Engineer Center and Fort Belvoir Department of the Army Building 216 Fort Belvoir, Virginia 22060 Dear General Johnson: The General Accounting Office (GAO) has completed a Kreview of the Standard Army Civilian Payroll System (STARCIPS) S7in operation at Fort Belvoir. The review included an evalua- tion of the system procedures and controls and tests of master employee records. We did not test the accuracy of the compu- tations for individual pay and leave accounts. Although the GAO review covered both the operations and the design of the system, this report applies only to opera- tions at Fort Belvoir. Findings on the design of the system will be the subject of a separate Army-wide report. GAO noted three areas relating to operations where improvements are needed. These areas are (1) accuracy of employee records, (2) documentation to support payroll deduc- tions, and (3) separation of duties. Each of these areas is discussed below. NEED TO IMPROVE ACCURACY OF MASTER EMPLOYEE RECORDS Our tests of master employee records identified a signif- icant number of errors which could affect employees' pay and leave entitlements and the accuracy of their retirement records. GAO standards for Federal payroll systems (6 GAO 20) require that complete and accurate payroll records be kept. These records must be adequate to provide proper control over pay, leave, and allowances, and to provide information neces- sary to correctly calculate pay and leave entitlements.

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