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092125 1 (1970-12-21)

handle is hein.gao/gaobacweu0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON REGIONAL OFFICE ' f FIFTH FLOOR 803 WEST BROAD STREET FALLS CHURCH, VIRGINIA 22046 DEC 2 11970 Commanding General Marine Corps Development and Education Command Department of the Navy Quantico, Virginia 22134 LM092125 Dear Sir: We have made a review of the practices and procedures applicable to the administration of certain payroll matters for selected civilian employees of the Marine Corps Development and Education Command (MCDEC) for the period June 29, 1969, through June 27, 1970. Our review, which was made using statistical sampling techniques, included an examination into the following specific areas: 1. Granting of within-grade increases to General Schedule employees and step increases to Wage Board employees. 2. Coordination of Wage Board practices under the Coordinated Federal Wage System. 3. Retroactive salary payments made under the Federal Employees Salary Act of 1970 (Public Law 91-231). Our review also included an evaluation of the system of internal controls, including internal audit, used by MCDEC to ensure that pay actions are processed in accordance with applicable laws and regulations and that verification procedures assure detection and correction of errors. Our review did not include an examination into the computa- tion of biweekly salary payments, leave, travel, or other costs. We found that generally the administration of those areas of civilian pay which we examined was carried out in a satisfactory manner. In addition, we believe the system of internal controls, including internal audit, assured that pay actions were processed in accordance with applicable laws and regulations.

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