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W1 A R 1 7
Commanding Officer
New Cumberland Army Depot
P. 0. Box 2947
Harrisburg, Pennsylvania 17105
Dear Sir:
We have examined selected
personnel actions processed by
the period October 12, 1969 to
civilian payroll transactions and related
the New Cumberland Army Depot (NCAD) during
October 10, 1970.
Our examination of payroll transactions and personnel actions was
directed toward an evaluation of the adequacy and effectiveness of the
civilian pay system, including internal controls. We also reviewed the
three civilian payroll audits performed by the Internal Review Division
during the period since our last review.
We examined the payroll and personnel records for both classification
act and wage board employees. The selection of payroll transactions to
be examined was made by the use of statistical sampling techniques.
On the basis of our review, we believe that the NCAD civilian pay
system is adequate; pay actions are processed in accordance with applicable
laws and regulations, and the verification procedures generally ensure the
detection and correction of errors. However, we did note a few deficiencies
and errors which we brought to the attention of NCAD officials during our
review and at the exit conference. These are described in detail below.
Compensatory time--Lack of adequate controls and supervision regarding
compensatory time resulted in the unnecessary expenditure of funds for
overtime payments. We found that (1) compensatory time was automatically
converted to overtime pay without documentation or approval, (2) annual
leave was taken in lieu of compensatory time, (3) compensatory time had
been taken before earned, (4) a compensatory leave balance was carried
from October 1968 to February 1970 even though regulations provide that a
balance be carried only a limited time, and (5) erroneous conversions and
payments of compensatory time caused erroneous calculations for the retro-
active portion of the Salary Act of 1970. After we discussed this situation
with you and your staff, instructions were issued on November 19, 1970,
emphasizing a need for more stringent compliance with regulations regarding
compensatory time.
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50T H ANNIVERSARY 1921 - 1971
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UNITED STATES GENERAL ACCOUNTING OFFICE
REGIONAL OFFICE
502 U S CUSTOMHOUSE 2D AND CHESTNUT STREETS
PHILADELPHIA, PENNSYLVANIA 19106](ViewImageLocal?handle=hein.gao/gaobacxbm0001&div=1&collection=&method=preview&ext=.png&size=3)