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093522 1 (1974-05-03)

handle is hein.gao/gaobacxfa0001 and id is 1 raw text is: a D'06J352i. UNITED STATES GENERALACCoUNTING OFFICE 0 ~ INTERNATIONAL DIVISION FAR EAST BRANCH 1833 KALAKAUA AVENUE HONOLULU, HAWAII 96815 MAY 3 174 Commander in Chief U.S. Army, Pacific Attention: Comptroller Fort Shafter, Hawaii 96558 Dear Sir: Enclosed is a report on our review of the U.S. Army, Japan, Civilian Payroll System--a part of the USARPAC Standard Civilian Payroll System. Our review was made in accordance with the Comptroller General's letter of September 1, 1972 to the Secretary of Defense in which he advised the Secretary that the General Accounting Office would discontinue centralized audits of civilian payroll systems overseas and begin making onsite reviews. Our objective was to evaluate the payroll system's internal controls, including internal audit. In addition to the manual controls, we gave attention to those built into the computer programs. As discussed in the report, we found: (1) serious weaknesses in the internal controls over timekeeping (page 4) and processing of entitlement documents at the payroll office (page 7); (2) a need to improve security over the computer files (page 18), (3) areas for improvements in the computerized portion of the system (page 20), and (4) opportunities to increase efficiency (page 26). Better internal audit coverage was also needed (page 29). We drew a sample of 50 employees on the rolls as of January 19, 1974 and attempted to substantiate all payments, deductions, and leave transactions for one pay period, and verify other information on the master record. We then projected the results to the entire payroll of about 2,100 employees. As shown on page 15, a significant number of errors was found in the records resulting from the lack of internal controls.

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