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092766 1 (1970-02-05)

handle is hein.gao/gaobacwrd0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE 0cA WASHINGTON, D C 20548 CIVIL DIVISION Pbur ,17 came owsion Fbruary 5, 1970 $I L)cUUMENT AVAAg g £Iear Adeiral 4ahway! As a pat of our eaamtaties of the fiane1A atatments of the Corgas Remorial Institute of Tropical and Preventive Medicine, tocorporated, for the fieal year ended Jum 30, 1969, we have made a review of the aceotattag records ad procedures at the rrgaes Memorial Laboratory in Panama City, Republic of Panmia. In this connection, we noted a need for Improving the adinistrative procedures relative to vacation tire (leave) earned by Panamantan nationals employed by the Laboratory in order to fully comply with the provisions of the Paamanian Labor Code and to properly reepta the liability for employees' accrued leave in the flancial records of the Institute. Panamonian nationals emfloyed by the Laboratory ears one day of lea4e for each eleven coneseutive days in the service of the Laboratory or 30 days for each elevea continuous months of work. The Panamanian Labor Code generally requires employees who accumulate 30 days of leave to take this leave within three months of the date on which it vas earned, but permits accumulatieon of up to 60 days leave by specific agreement between the employer, the employee and the Panamnian Labor Authority. The code prescribes penalties ranging from $5 to $100 for any violation of Its provisoas We fond that the Laboratory did not maintat current records as t6 leave earned and aeeumulated by its Panamantin employees. It has been the Laboratory's praetite to compute leave balances only once annually, with the result thAt It has not been in a position to promptly notify its employees when the maxtium parmiasible leave had been aecumlated* I The Laboratory had on file specific agreements, as required by the cde, permittiag employees to accumolate leave to a aiMM of 60 days. We noted, however, that in several instances Panamanian employees had accumulated leave balances in excess of 60 days. It appears that in these eases the institute ay have been subject to the penalties provided by the Panamanian Labor Code# t disoused our observations with Institute officials who agreed to look into this matter so that adequate compliance with the Labor Code would be obtained. Also, they advised us that procedures would be 9Sfref 4qaie76l

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