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092789 1 (1970-12-15)

handle is hein.gao/gaobacwri0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ROOM 204, 161 PEACHTREE STREET, N.E. ATLANTA, GEORGIA 30303 70 FOD-JJF Commanding General /03/ Headquarters, United States Army Missile Command Redstone Arsenal, Alabama 35809 LM0927B9 Dear Sir: We have reviewed the civilian payroll accounts processed by your installation for the period October 5, 1969, through October 3, 1970. Our review was directed toward an evaluation of the operating procedures and internal controls applied in the payroll system. The review included detailed examinations in the areas of within- grade increases (WGI), conversion to the Coordinated Federal Wage System, and pay under the Federal Employees Salary Act of 1970. Employee accounts used in the detailed examination were selected using generally accepted sampling techniques. Also included in our review was an evaluation of the procedures and controls employed in the administration of severance payments to involun- tarily separated civilian employees. We inquired as to whether any audits had been made of civilian pay.by the U. S. Army Audit Agency and the Internal and Commercial Review Division. We were advised that these organizations have not made any audits of civilian pay since our last audit. Deficiencies noted, which were discussed with the Director, Arsenal Support Operations Directorate, and members of his staff at the conclusion of our review, are summarized below. ERRONEOUS PAYMENTS One employee was overpaid due to receiving a WGI one pay period early. The WGI should have been delayed one pay period because the employee had excess time in a non-pay status during the waiting period. FFM Supplement 990-2. Two severance pay recipients were overpaid for two pay periods. Qne was overpaid because the re-employing agency failed to provide timely notice of reemployment as required by FPM Supplement 990-2. OtU 78n9

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