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092616 1 (1971-06-25)

handle is hein.gao/gaobacwml0001 and id is 1 raw text is: ?, S2 UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 502 U S CUSTOMHOUSE 2D AND CHESTNUT STREETS PHILADELPHIA, PENNSYLVANIA 19106 JUN 2 5 1971 Commanding General Headquarters, U.S. Army Training Center Infantry and Fort Dix ) Fort Dix, New Jersey 08640 Dear Sir: We have reviewed the adequacy and effectiveness of the civilian pay system, including internal controls at the U.S. Army Training Center Infantry and Fort Dix. As part of our review we examined selected civilian payroll transactions and related personnel actions processed for both classification act and wage board employees during the period February 22, 1970 to February 20, 1971. The selection and examination were made by using statistical sampling techniques. We reviewed the mechanized payroll system and performed certain audit steps to test the computer controls and validate data on the master record file. We also reviewed the most recent civilian payroll audits performed by the Internal Review Division. We noted a few minor clerical errors which we brought to the attention of Fort Dix officials during our review and at the exit conference. Although these errors were not significant, we believe there are certain weaknesses in the system which should be corrected. The internal control over the payments to civilian consultants should be strengthened. Also the mechanized payroll system should be re- designed to take advantage of the processing and control capabilities available from the automatic data processing equipment. These areas are described in detail below. Civilian consultants--The hospital uses civilian consultants who are authorized as excepted appointments to be employed on an intermittent basis at $75 a day during a specified period of time. Command approval is necessary to renew the consultant's period of service beyond the expiration date. We found that the Civilian Pay Branch continued to pay the consultants for services after their expiration date because there was no procedure to remove the con- sultants from the master payroll file at their termination date. 50TH ANl ERSARY 1921 -1971

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