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091760 1 (1970-07-13)

handle is hein.gao/gaobacwdr0001 and id is 1 raw text is: 'U UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 INTERNATIONAL DIVISION JUL 1 3 1970 Mr. Charles P. Finer, Controller LM091760 Agency for International Development Dear Mr. Flinners We have examned into selected payroll records applicable to centrally-paid American employees of the Agency for International Development, and have made an evaluation of the agency's methods of determining-employee entitlement to pay and leave. We are apprising you of our findings because we believe that you may wish to consider then in conjunction with your current plans for redesigning the centralized payroll system. Our work has indicated that the agencyta methods of determining employee entitlement to pay and leave need to be improved in three major areas. We have found that (1) unreconciled differences between employee rolls maintainaed for payroll and personnel purposes prevent management from ensuring that all payrolled persons are authorised employees of the agency, (2) the established method of controlling the time and attendance of traIsferred employees while they are in an in-transit status has been ineffective, and (3) primary reliance on the work of individual time- keepars for the cooputation of employee leave balances has resulted in two different sets of leave balances for most of the employees, neither of which isa reliable record of employee entitlement to leave. The details of our findings in each of these areas are included in the attachment to this letter entitled United States General Accounting Office Obserations and Suggestions for Improvant with respect to Nethods of the Agency for International Development in Determining Oployee Entitlement to Pay and Leave, dated July 13, 1970. Based an the results of our work as a whole, we have concluded that the design of the payroll system is defective because it is based on a conoept which does not provide for sufficient controls to ensur that valid data has been taken into account in determining employee entitle- ment to pay and leave. We believe that the system relies too heavily on the compilation of unverified data generated by numerous individuals throughout the agency and on centrally-directed efforts to monitor the os'7 1,1 pLo

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