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092738 1 (1970-06-22)

handle is hein.gao/gaobacugb0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 CIVIL DIVISION JU 22 197 Dear Mr. Counts: We have made an audit of payroll and leave records f the Federal Mediation and Concilt ion Service for the period JiiI3_4, 1966, through January 12, 1969. Our audit included an examination and verification of payrolls, leave, and personnel matters for selected pay periods and an evaluation of payroll procedures, controls, and administration. Our review was made pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). We found that the administration of payroll, leave, and related functions was performed in a generally satisfactory manner. Certain minor deficiencies which we noted during our review were discussed with members of your staff, who informed us that corrective action would be taken. However, we noted one area in which we believe the administra- tive procedures and controls require strengthening. This matter, which is discussed below, is being brought to your attention so that you will be aware of the situation and can take appropriate action. EMPLOYEES NOT CREDITED WITH ACCRUALS OF LEAVE WHILE ON AUTHORIZED LEAVE The Civil Service Commission prescribes in the Federal Personnel Manual the regulations to be followed by agencies in administering pay, leave, and other personnel matters. Administrative determinations affect- ing employees' pay and leave must be made in accordance with these regula- tions and with applicable decisions of the Comptroller General to assure that employees are paid properly and that they are given credit for the correct amounts of leave earned and are accurately charged for leave used. Supplement 990-1 of the Federal Personnel Manual provides in part that a full-time employee earns leave during each full biweekly pay period while in a pay status or in a combination of a pay status and a nonpay status (Part 630, section 630.202). Thus- an employee continues to earn leave while on authorized leave. Durin- our review we noted that three employees, who were subsequently separated from the service, were adrainis- tratively denied accruals of leave while ticy were on leave. The value of the leave which should have been credited to these employees' leave accounts amounted to about $3,150. For example, the_ leave balance of one of these employees as of the pay period beYining March 24, 1968, was 488 hours' annual leave and 1,242 hours' sick leave. Based on a letter from the

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