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![handle is hein.gao/gaobacxnq0001 and id is 1 raw text is:
DOCUMENT RESUME
00663 - [A1051804]
(Review of Coast Guard's Military Pay and Allowance System].
March 25, 1977. 2 pp. + appendix (2 pp.).
Report to Ada. Oven N. Siler, Commandant, Ccast Guard; by Hugh
J. Wessinger, Associate Directcrp Community and Economic
Development Div.
Issue Area: Personnel Management and Compensation (300).
Contact: Community and Economic Development Div.
Budget Function: General Government: Central Personnel
Management (805).
GAO examined military pay records fcr January through
June 1976 at Coast Guard Headquarters, Washington, D.C.
Findings/Conclusions: A Coast Guard-wide statistical sample of
299 pay records--278 regulacly closed and 21 irregularly closed
pay records was examined. Forty-one of the pay records on the
sample had 46 errors amounting to $2,619, representing an error
rate of 13.7%. An extrapolation suggests that there may have
been 5,363 errors in the 39,118 pay records in the universe.
Eleven errors in Federal income tax withholding rates were
found. These errors were caused by the storekeepers using the
wrong line or column of the tax tables, indicating carelessness
and inadequate supervisory review. A sample of 21 of the
irregularly closed pay records had an error rate of 19%.
Experience in auditing irregularly closed pay records in the
other military services had consistently shown a high rate of
error in final leave settlements. Recommendations: Corrective
action for pay record errors had already been undertaken by the
Chief, Personal Support Division. Additional supervisory reviews
in the Districts and increased administrative examinations at
headquarters should be initiated to reduce errors. (DJM)](ViewImageLocal?handle=hein.gao/gaobacxnq0001&div=1&collection=&method=preview&ext=.png&size=3)