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093534 1 (1974-05-02)

handle is hein.gao/gaobacxff0001 and id is 1 raw text is: 003 53 UNITED STATES GENERAL ACCOUNTING OFFICE q3,3 WASHINGTON, D C 20548 DIVISION OF FINANCIAL AND GENERAL MANAGEMENT STUDIES May 2, 1974 The Honorable Hadlai A. Hull Assistant Secretary of the Army (Financial Management) BEST DOCUMENT AVAILABLE Dear Mr. Hull We have completed a review of the Army National Guard Technician Payroll System. The review included an evaluation of the system of inter- nal controls, including internal audit. Our review was conducted au the National Guard Computer Center and State National Guard offices in the following states Arizona, Connecticut, Michigan, Mississippi, Nevada, New Jersey, New Mexico, Ohio, Oklahoma, Utah, Virginia, Washington, and Wisconsin. Except for insufficient internal audit coverage, the system of inter- nal controls is generally adequate to assure that payments made are correct and proper. Minor weaknesses in internal controls noted were reported to National Guard offices at the State level. We were informed in every in- stance that needed corrective action was taken. Only one of the offices we visited was reviewed by the Army Audit Agency during the 2-year period prior to our review. Because internal audit is an important element of internal control we suggest that you re- view with the Army Audit Agency the adequacy of its coverage of the Army National Guard Techniuian Payroll System. Payroll and leave records for the Army National Guard Technician Pay System through June 30, 1973, may be transferred to the Federal Records Center in accordance with the General Accounting Office Policy and Proce- dures Manual for Guidance of Federal Agencies (Title 8, Chapter 3). We would appreciate being advised of any action taken regarding the Army Audit Agency's coverage of the Army National Guard Technician Payroll System. Copies of this report are being sent to the Chief, National Guard Bureau Headquarters, and the Chief, Army Audit Agency. We wish to acknowledge the cooperation and courtesies extended to our staffs during this review. .Sincerely yours Harry C. Kensky Associate Director

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