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092818 1 (1970-11-18)

handle is hein.gao/gaobacwrw0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE 0 REGIONAL OFFICE ICcoIJN 502 U.S. CUSTOMHOUSE, SECOND AND CHESTNUT STREETS PHILADELPHIA, PENNSYLVANIA 19106 . NUJV 1 8 7 Commanding Officer ./Iu United States Arr/w<Edgewood Arsenal i11iIl/ Edgewood Arsenal, Maryland 21010 L Dear Sir; We have examined selected civilian payroll transactions and related personnel actions processed by the United States Army Edgewood ArsenJl, during the period August 3, 1969, to August 1, 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 Internal controls. We also reviewed the civilian payroll audits performed by the internal Review and Audit Compliance Division since the ending date of our last review. We examined the payroll and personnel records for both classification act and wage board employees. The selection of payroll transactions to be examined was made by the use of statistical sampling techniques. On the basis of our review, we believe that the Arsenal's civilian pay system is adequate, that pay actions are processed in accordance with applicable laws and regulations, and that the verification procedurc generally Insure the detection and correction of errors. However, during our review we noted a few errors which we called to the attention of Arsenal officials. We also commented to them on the withholding of deductions for Federal employeest group life insurance, the processing of within-grade salary increases, and sick leave administration. One error resulted In an underpayment of $268.80 when an ca;loyee was promoted and transferred from a wage board to a classification act position. At the time of the personnel action the agency failed to properly consider the employee's highest previous rate, as required by the Federal Personnel Manual (FPM), supplement 990-2, book 531, subchapter $2-4. Another error resulted in an underpayment of $29.60 because.of the Incorrect computation of an employeels within-grade waiting period. One employee was underpaid $2.40 because of an error In the computation of retroactive pay under the Coordinated Federal Unge System. Corrective action was taken on all these errors after they were called to the attention of Arsenal officials.

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