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093865 1 (1973-03-26)

handle is hein.gao/gaobacxhe0001 and id is 1 raw text is: 


               UNITED STATES GENERAL ACCOUNTING  OFFICE
                           REGIONAL OFFICE
                    7014 FEDERAL BUILDING 1961 STOUT STREET
                        DENVER, COLORADo 80202



                                                      MAR 2 6 1973





Major General John P. Jolly
Adjutant General
New Mexico National Guard
Santa Fe, New Mexico  87501

Dear General Jolly

     We have completed our review of the Army National Guard  Technician
Payroll system.  The areas of primary interest were the adequacy of
internal controls and internal audit and the effectiveness of  leave
administration.  We found the majority of the current internal  con-
trols adequate and effective in assuring accurate and complete pay-
roll processing

     During the review we suggested several corrective measures
aimed at strengthening the present system, and your staff imple-
mented or plans to implement the following-

     1.  The Technician Personnel Office  (TPO) improved its pro-
cedures for granting leave advances and will require all future
overdrawn leave to be liquidated through leave without pay or
a cash settlement.  The TPO instructed the technician who had  26
hours of overdrawn annual leave at the beginning of calendar year
1973 to liquidate the leave through a cash settlement.

     2.  The Civilian Payroll Office  (CPO) refined its method
of tracking leave used by technicians who have obtained leave
advances to prevent future overdrawn leave.

     3.  The TPO secretary began logging all personnel actions
which result in pay changes rather than just within grade step
increases.










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