About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

119391 1 (1982-08-27)

handle is hein.gao/gaobacxun0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE SUITE 300-D, 2420 W. 26TH AVENUE DENVER, COLORADO 80211 27 AG 882 Brigadier General D. Lynne Rans Commander Air Force Accounting and Finance Center Denver, Colorado 80230 Dear General Rans: In response to a request by the House Committee on Post Office and Civil Service, we have reviewed overtime practices at various Government organizations, including the Air Force Accounting and Finance Center (AFASC). The purpose of our review was to determine whether (1) justification for overtime was appropriate, (2) alternatives to overtime were considered or used, (3) controls on overtime use were adequate, and (4) ways to reduce overtime costs could be identified. We found material weaknesses only in the adequacy of overtime controls. These weaknesses, which this letter brings to your attention for corrective action, were discussed in detail with your staff on July 16, 1982. During our review, we identified 125 AFAFC employees who each worked 200 or more overtime hours during calendar year 1981. We analyzed these employees' overtime and leave use, interviewed managers and supervisors, and examined payroll regulations and documents. Our review was performed in accordance with the Comptroller General's -Standards for Audit of Gov- ernmental Organizations, Programs, Activities, and Functions. Because of weaknesses in AFAFC's internal controls, errors and irregularities in overtime records have occurred and gone undetected. As a result, some employees have received overtime pay for hours not actually worked. AFAFC's internal control system requires that employees sign in and out of their work sections during scheduled weekday duty hours. Employees who work weekends, holidays, or during other than scheduled weekday duty hours must also sign in and out of the AFAFC building. Using information from the work section logs, timekeepers or supervisors record employees' work hours on time cards. However, the work section and building logs are generally not reviewed and compared to detect errors or inconsistencies. Additionally, Comptroller General decisions (3166304; 3167602) state that time set aside for eating is not compensable; an AFAFC regulation requires that employees take 30-minute lunch breaks. Yet, we noted that some employees did not record lunch breaks when working overtime on holidays, weekends, or other non-workdays, but were paid for all overtime hours re- corded on the work section logs.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most