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093523 1 (1974-05-03)

handle is hein.gao/gaobacxfb0001 and id is 1 raw text is: 09 352- - UNITED STATES GENERAL ACCOUNTING OFFICE Qq3 17 INTERNATIONAL DIVISION FAR EAST BRANCH 1833 KALAKAUA AVENUE HONOLULu, HAWAII 96815 MAY 3 1974 District Manager Western District U.S. Army Audit Agency 390 Convention Way Redwood City, California 94063 Dear Sir. Enclosed is a report to the Commander in Chief, U.S. Army, Pacific, on ourrreview of the U.S. Army, Japan, Civilian Payroll Syste_4-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. In our report we note a need for better internal audit coverage (page 29). We also note the following: --serious weaknesses in the internal controls over time- keeping (page 4) and processing of entitlement documents at the payroll office (page 7). --a need to improve security over the computer files (page 18). --areas for improvements in the computerized portion of the system (page 20). --opportunities to increase efficiency (page 26). 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 e% C?3ST2 3I

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