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092681 1 (1969-11-17)

handle is hein.gao/gaobacwnv0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D C 20548 CIVIL DIVISION NOV 171988 Dear Mr. Attorney General 412) We made a review of the payroll and leave records processed and maintained by the Payroll Section, Administrative Division, Department of Justice, through January 11, 1969. The departmental organizations serviced by the Payroll Section included the Legal Activities and General Administration area, Bureau of Narcotics and Dangerous Drugs, Law Enforcement Assistance Administration, and the Bureau of Prisons Central Office personnel. Our review included an examination of payroll and leave records for selected periods and an evaluation of the procedures followed by the Payroll Section. We found that, generally, the payroll functions had been satis- factorily performed. Corrective action was taken or was to be taken regarding the specific errors found during our review. We believe, however, that there is a need to improve the record- ing of employees' leave and to initiate internal audit of payroll and leave procedures Our comments on these matters follow. NEED TO IMPROVE THE RECORDING OF EMPLOYEES' LEAVE In our selective test of leave records for one pay period during the 1968 leave year, we found an error rate of 12 percent resulting in overstatements and understatements of leave balances totaling about $3,000. Our selective test included a review of leave records of 217 of the 4,223 employees included on payrolls processed by the Payroll Section during the 23d pay period in the 1968 leave year. We found 36 errors in the leave records of 27 employees. The errors found resulted in overstatements of employees' leave balances totaling $921 and understatements totaling $2,070. If the pay period selected as representative of the leave year, we estimate that errors in the leave records in terms of dollars for the 4,223 employees could be substantial.

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