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092429 1 (1972-02-15)

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t.O.lonel J. R. hildrath
Cousaxnder
4th Tactical Fighter Winu
Sayaour Johnson Air Force
Goldsboro, North Carolina


27330U


LM092429


Dear Colonel Hildreth;

    We have reviewed selected  civIlian payroll operations at the   ymour
Johnson Air Force hase,  oldsboro,  North Carolina.  Our review was
directed towards evaluating  administrative procodures and controls over
payrolls and included such  tests of transactions as we considered
necessary.  The scope  of our review was detenined  after consideration
of internal reviews of payrolls  by the installatio's  internal review
staff and by the Auditor General's  Office.

    Generally, our  tests showed that the procedures followed provided
effective controls over  civilian payrolls.  We noted, however, that
required documentation  was not on file in the Civilian Personnel and
Civilian Payroll Offices  to support an annual 25-percent rate of
premium pay for  firefighters.  This was corrected during our review.
Other matters we noteu  appeared isolated in nature and not indicative
of any procedural weaknesses.

    We are sending  a copy of this report to the Commander, Air Force
Accounting and  Finance Center, Denver, Colorado.


    We appreciate the cooperation
sentatives durine the review.


and assistance provided our repre-


Sincerely yours,



Walter H. Honso
Reg ioaal Manager


bjs


UNITED STATES GENERAL  ACCOUNTING OFFICE
            REGIONAL  OFFICE
       ROOM Z26, 870 NORTH MILITARY HIGHWAY
          NORFOLK, VIRGINIA 23O2
            February 15, 1D72


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