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092804 1 (1970-12-04)

handle is hein.gao/gaobacwrq0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 502 U.S. CUSTOMHOUSE, SECOND AND CHESTNUT STREETS PHILADELPHIA, PENNSYLVANIA 19106 DEC 4 1970 Commanding General ALM02804 United States Army Electronics Command Fort Monmouth, New Jersey 07703 Dear Sir: We have examined selected civilian payroll transactions and personnel actions processed at the United States Army Electronics Command, Fort Monmouth, New Jersey, during the period September 21, 1969, to September 26, 1970. Our examination of payroll transactions and personnel actions was directed toward an evaluation of the adequacy and effectiveness of the civilian pay system, including the internal controls. On a statistical sampling basis we examined the payroll and personnel records for both classification act and wage board employees. On the basis of our review, we believe that ECOM's civilian pay system is adequate and effective, that pay actions are processed in accordance with applicable laws and regulations, and that the verification procedures generally insure the detection and correction of errors. However, we did note a few errors which we brought to the attention of ECOM officials during our review and at the exit conference. Details concerning these errors are described below. 1. In the processing of severance pay ECOM overpaid 8 employees a total of $1,596.35 and underpaid 3 employees a total of $152.39. These payments resulted from erroneous calculations of the sever- ance payments, incorrect amounts on the Notification of Personnel Action (SF 50), late notification that employees were rehired by other Federal agencies, failure of payroll clerks to adjust final payments when they were not identical to previous payments, and erroneous deductions from severance pay for overpayments previously made to employees. Corrective action was taken on all these errors after they were called to the attention of ECOM officials. JO 2SOj

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