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093161 1 (1974-06-12)

handle is hein.gao/gaobacxao0001 and id is 1 raw text is: UNITED STATEs GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 7014 FEDERAL BUILDING 1961 STOUT STREET DENVER, COLOPADO 80202 197 0 q3Ib Colonel Emil Kluever Commander Tooele Army Depot Tooele, Utah 84074 BEST DOCUMENT AVAILABLE Dear Colonel Kluever We have completed our review of the SPEEDEX Civilian Pay and Leave Accounting System at Tooele Army Depot. This review was part of a broad program of General Accounting Office reviews of selected civilian pay and allowance systems within the Department of Defense. To promote a mutual understanding of issues raised during our review, we dis- cussed these matters with members of your staff in the course of our work. At the conclusion of the review, we briefed you and your staff on the results of our reviei, and invited your comments. Our approach to the review was geared to identify those controls which we believe were essential to satisfy minimum internal control standards. We did not attempt to determine the overall effect of controls not inplemented. In making our review, we evaluated the ade- quacy and effectiveness of both the manually operated and automated controls of the system. In addition, we evaluated the effectiveness of internal audits conducted of the civilian payroll system during the 2 years prior to our review. The following actions were taken or promised by your staff during our review to correct the identified deficiencies. 1. The Civilian Payroll Section agreed to maintain control over pay change documents processed from payroll to the Compter Management Division. The Payroll Section implemented a procedure to reconcile manual totals of document identifier codes to the computer product, Update Error Listing. A limited test of rejected transactions pro- cessed showed that input errors occurred in the system but none of the errors found had an effect on current payroll. The action taken and promised should be sufficient to ensure that all payroll changes aie input into the systen. 2. Civilian payroll personnel agreed to maintain the manual leave control registers and conplete these registers in a timely

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