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093868 1 (1973-03-21)

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Commanding General
Major General Hugh R. Higins
U.S. Army Mobility Equipment Command
4300 Goodtelow  Boaevard
St. Louti, Missouri  63120


        Mbch  210 1973

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                      LM09388



BEST  DOCUMIENT AVAILABLE


Dear General Higgin:

     Ie have reviewed the civilian pay  and allowances rsyter aL t1h
U.S. Army Mobility Equipment Command  (MEC4).   The review Incllyud:'1 rn
evluation  of the adequacy and effectiveness  of (i) the payroll  y :.
including internal controls,  (2) internal review, and (3) leave rn-
miniotration.  We examined pertinent  Department of the Army and i
regulations, the policies and practices  related to internal controlr
and Army Audit Agency workpapecrs, and, discussed various aspects ol' <
review with responsible officials.

ITE\RUAL CONTROLS AND SYZTErM P1TSIGN

Sytvtem Docu mentation

     MECOM has not adequately documented  its civilian poyrofl com'sr
protrale so that manaqement reviews and  revisions can be effeou.;
accomiplished. The overall  systerm flowchart is too general to prov,
vn adequate overview of the system.  There  are no detatlcd pro  r'
flowcharts (logic charts) ahowing  each stop in the computer pr  i   ,
and no detailed program dcocriptions.   Explanation of payroll rr'c1
codes and written descriptions of  conditions vich  cause ror',cto nic
also not adequate.  We found adequate written  descriptions of Ortn
flow in the Civilian Payroll Section,  Electronic Accounting Mlinmiirt
Section, Booking and Binding Section,  end the Key Punch Secti.n.

     We believe however, that complete  and current docunenntion  o'iC
overall system is necessary  for the efficient operation of a data
proceasing system.*

Or£antationrl  Controls       <

     Controls within the data processin7g center met establ11d   r-
quirements.  The system  desiin/prorrammin:, computrr oporation, li    , r,
data conversion, and functional  groapo are adequately separatod,  7o
addition, a control group has been  established for the review antO c'n
trol of input and output  data.


UNITED STATES GENERAL  ACCOUNTING  OFFICE        ,'
             REGIONAL OFFICE
        ROOM 1800 FEDERAL OFFICE BUILDING
              911 WALNUT STREET        O0
        KANSAS CITY, MISSOURI 6410


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