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092911 1 (1970-07-08)

handle is hein.gao/gaobacwua0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE 0 REGIONAL OFFICE 502 U.S. CUSTOMHOUSE, SECOND AND CHESTNUT STREETS PHILADELPHIA, PENNSYLVANIA 19106 JUL 8 1970 Commanding Officer Naval Publications and Forms Center 5801 Tabor Avenue Philadelphia, Pennsylvania 19120 LM092911 Dear Sir: We have examined selected civilian payroll transactions and related personnel actions processed by the Naval Publications and Forms Center, Philadelphia, Pennsylvania, during the period April 6, 1969, to April 4, 1970. We also reviewed and tested the time and attendance controls then in effect. Our examination of payroll transactions and personnel actions was primarily concerned with the propriety of salary rates at which both classification act and wage board employees were being paid. We also examined policies and procedures for special salary rates. Our review of time and attendance controls was primarily concerned with the adequacy of reporting procedures. We used statistical sampling techniques in selecting the payroll transactions to be examined and judgment sampling in selecting the areas for review of time and attendance reporting procedures. No examination was made of such areas as payroll accounting and related controls, or leave record accounting. On the basis of our review, we believe that salary rates paid to civilian employees were proper, and that the Center was adhering to established policies and procedures pertaining to salary rates. Three minor errors noted during our review were corrected after being called to the attention of payroll personnel. These three errors were all overpayments, one resulting from an incorrect computation of night differential pay and two from the premature granting of a within-grade increase. BEST DOCUMENT AVAILABLE ___ ~1729yj .' RI

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