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091767 1 (1970-01-08)

handle is hein.gao/gaobacwdw0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE O43 FEDERAL OPFICE BUILDING. 50 PULTON STREET SAN FRANCISCO, CALIFORNIA 94102 IN REPLY REFER TO 84821 Comander 1 Ramilton Air Force Base Callfornia 94934 Dear Sir: We have made a review of civilian pay, including the propriety of salary rates and the effectiveness of the time and attendance pro- cedures and controls at Hamilton Air Force Base. This review,which was completed September 19, 1969, was made pursuant to the Budget and Accounting Act, of 1921 (31 U.S.C. 53) and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). Our review of salary rates disclosed no significant errors; how- ever, we found that Hamilton Air Force Base did not have standard operating procedures for recording time and attendance. As a result employees responsible for this phase of civilian pay did not have written guidelines to assure that time and attendance was accurately recorded and reported, and we found a lack of consistency in timekeeping procedures. We believe the following instances illustrate the need for such standard operating procedures. 1. While most timekeepers took the time and attendance during the first half hour of the shift, we noted that one timekeeper took the roll at varying times during the day, sometimes in the morning and at other times in the afternoon. La no instance did we note the record- ing of tardiness or early departurp. 2. One supervisor certified time and attendance records before the end of the pay period. 3. One timekeeper incorrectly reported the time of a wage board employee over a period of years. We vwere informed that sih2e at least 1961, this wage board employe has been working a regular but uncomon shift. Although he worked 48 hours first shift (7:30 a.m. to 4:30 p.m.)

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