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093021 1 (1971-04-07)

handle is hein.gao/gaobacwwu0001 and id is 1 raw text is: %D Sr UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 CIVIL DIVISION APR 7 1971 LM093021 Dear Admirat Seheiderer: We have empleted an exination of 100 pay records closed durirg the peried January 1 to June 30v 1970. These records were statistically selected frem among the records of active duty mee- bers as of June 30 1970. Our exainatIon disclosed that 33 errors were made in 30 of the 100 pay records examIned. A summary of the resulta of our examination is shown in Attachment tL Dartag the course of our exination we reported our findings in detail to the Coast CAerd Paynts and Clotms DiviSton so that corretive action could be initiated provptly. Although we have recorded all errors noted in our extwination, regardless of dollar emounts we have established $10.00 as the minium amount to report to the Payments and Claims Division for corrective action. Preliminary data has shown a high ineidence of errors in withholding of Federal income taxes. AlthoUgh the emounts do not appear overly eigatficant, the number of errors indicate weaknesses in internal control and a lack of understanding in interpretin and iaplementing regulations. The errors included cases where (1) no amounts or incorrect amounts were withheld trm retroactive pay increas, (2) a duty pay was not inaluded as Snctea for with- holdiqg tax computaton purpeses, and (3) no awunts wore withheld otaxabe iacome We also manned the pay records of those meaers amne the 100 in the ample who received rweenistment and variable reenlista- went bonuses prior to January 1, 1970. This review disclosed two mmbers who were paid bonuses for greater amounts than they were entitled. These cases and the corrective action taken by your stat are discussed In Attacinent II. 3g4' (oq?3Wo J

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