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092445 1 (1971-11-08)

handle is hein.gao/gaobacwjb0001 and id is 1 raw text is: 

             UNITED STATES GENERAL  ACCOUNTING OFFICE
                    2006 REGIONAL  OFFICE
                    2000 WASHINGTON BOULEVARD BUILDING
                           234 STATE STREET
                       DETRoIT, MICHIGAN 48226



                                            NOV  8   1971



 Captain R. S. sars
 ComMding  Officer
 Navy Finance Center
 New Federal Office Building
 Cleveland, Ohio 44199

 Dear Captain Baird:

     Your  civilian payroll rystew provides prompt and proper pay-
ments  to your personnel. This conclusion was drawn frout our review
of  selected payroll transactions processed by the Navy Finate
Center during the year ended July 10, 1971.

     The Coptroller  Ceeral  has emphasised that agencies  need
adequate i.ternal controls.  These controls ieclude periodic
internal reviews of the payroll system.  The meet receat reviews
by the Navy Accounting and Fiance  Center (1971)  ad your own
internal review staff (1970) were sufficient to assure the system
works.

     Some improvemnts  which could be made I  your payroll system
follow.


in A Nmou PA  As

     Normally, the effective date of a new employe's  appeaitment
is the day he reports to work.  For 37 employees, howevet, we
found that the date used for appotatment was the date they were
hired rather than the date they reported to work.  These maployes
were hired in a leave-without-pay states for varylag period  of
time prior to reporting for work.  As a result, they have tonger
periods of time credited for leave, retirement ad  within-grade
purposes.

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