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093137 1 (1974-05-28)

handle is hein.gao/gaobacwzz0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ROOM 201,415 FIRST AVENUE NORTH SEATTLE, WASHINGTON 98109 MAY 2 8 1974 LM093137 Colonel C. D. Jones Base Commander Fairchild Air Force Base PE ST DOC~p Washington 99011 Dear Colonel Jones: We have completed our review of the civilian payroll system at Fairchild Air Force Base, Washington. Our review, which was completed in May 1974, was concentrated on identifying and evaluating the internal controls built into the payroll system, and did not include extensive tests of individual transactions. In limiting our review of transactions, we considered the centrally directed audit and review of payroll performed by the Air Force Audit Agency (AFAA). Our review indicated that the system of internal control is well designed and satisfactorily implemented to detect and correct significant errors and provide reasonable protection against fraud. We noted a few matters, however, which we believed merited attention. We discussed these with you and your staff on May 8, 1974. A summary of the items discussed and our recommendations follow. When a data retrieval program was run against the master leave listing to determine if any employees had excess leave, we discovered an employee with an excess of sick leave. This employee had 75 hours more sick leave than she could have accumulated during her entire Federal career. This employee had transferred leave from different agencies on four occasions. It appeared that the accumulated sick leave was either incorrectly computed or incorrectly reported by one of the prior agencies. The payroll section informed us that it has no way to determine if leave balances transferred are correct. It must rely on the report transferred by the employee's previous agency. The payroll section indicated that it would follow-up on the case we identified. O093/37

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