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093047 1 (1970-11-30)

handle is hein.gao/gaobacwyb0001 and id is 1 raw text is: UNITED STATEs GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 CIVIL DIVISION NOV 3 0 1970 LM093047 Dear Admiral Bender: The General Accounting Office has reviewed selected aspects of the Coast Guard's centralized automated reserve pay and retirement point ac- counting system, Our review was undertaken at the request of the Coast Guard and as part of our continuing review of its accounting systems in operation. The centralized automated reserve pay and retirement point system was implemented on July t, 1967. Prior to that time, this function was performed manually on a decentralized basis In 11 Coast Guard District Offices. The data base for the system, which has been recorded on a master magnetic tape is designed to provide information on each Coast Guard reservist such as pay grade, rank, anniversary date, and cumula- tive retirement points. Our review was concerned primarily with (1) the accuracy of the reservists' anniversary dates and cumulative retirement points includ- ed in the data base and (2) the use being made of the automated system. We found that because the information contained in the data base was, in many instances, inaccurate and/or incomplete, it was necessary for the Coast Guard to determine retirement points manually before es- tablishing retirement benefits. We found also that the required monthly summary report, entitled Unit, Personnel and Performance Statistics, on Reserve Unit activities is prepared manually at Headquarters from data submitted by the districts although this data is also recorded on the master tape. To determine whether the data included on the master tape toas ac- curate and whether the system could be relied upon to provide cumula- tive retirement points for computing a reservist's retirement pay, we statistically selected the data included on the April 1969 master tape for 115 reservists' service records. In some cases, we were unable to accurately reconstruct the retirement points manually because the ser- vice records were incomplete. BEST DOCUMENT AVAILABLE oq3

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