About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

092761 1 (1970-07-09)

handle is hein.gao/gaobacwqz0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE INTERNATIONAL DIVISION PAR EAST BRANCH 1833 KALAKAUA AVENUE HONOLULU, HAWAII 96815 12yo Commander, Naval Shipyard Pearl Harbor Naval Shipyard P. 0. Box 400 FPO San Francisco 96610 bear Sir: We have completed our review of civilian payroll practices and procedures at the Pearl Harbor Naval Shipyard, Pearl Harbor, Oahu, Hawaii (PHNS) for the period May 1969 through May 1970. Our review was directed primarily at determining the propriety of salary rates and the effectiveness of time and attendance reporting procedures and controls. In our review, we considered the reviews performed during the period March - May 1969 by the Naval Area Audit Service and on a continuing basis by the PHNS Internal Review Division, Comptroller Department. We found that the payroll practices and piocedures were generally adequate, although certain minor problems were noted. These included (1) the overpayment of $11.20 to one employee because of an inaccurate computation of retroactive pay, (2) the questionable practice of precertification of time cards, (3) the inability to locate signature cards of all certifying officers, and (4) various matters relating to the practices and procedures for clocking in and out. In addition, we noted that the last comprehensive review of civilian pay and timekeeping functions performed by the Internal Review Division was completed in June 1968. Accord- ing to BUSHIPS Instruction 7540.1 dated March 18, 1966, a review of civilian timekeeping and payroll functions will be performed at least annually. We were informed that a shortage of staff had prohibited the shipyard from accomplishing these reviews on an annual basis.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most