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

092907 1 (1970-07-10)

handle is hein.gao/gaobacwtv0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 143 FEDERAL OFFICE BUILDING, 50 FULTON STREET SAN FRANCISCO, CALIFORNIA 94102 LM092907 84821 JUL 10 1970 Director Naval Area Audit Service, San Francisco 50 Fulton Street U C San Francisco, California 94102 ) Dear Sir: We are enclosing a copy of the report of our review of civilian compensation at Mare Island and Hunters Point Naval Shipyar We reviewed the report and workpapers of your audit (C52210/53710, 8 January 1970) of the San Francisco Bay Naval Shipyard, Vallejo, California (NAVSHIPYD). We were informed that it included both Mare Island and Hunters Point employees and that no other payroll audit had been performed recently at Hunters Point. Based on our review of the following areas we believe that your audit did not adequately cover the timekeeping procedures at Mare Island and completely ignored the timekeeping procedures at Hunters Point, the propriety of salary rates of Hunters Point employees and waivers processed by Mare Island. We believe that your findings re- garding payments exceeding maximum pay limitations and independent unannounced pay check distributions require further action than indi- cated by management's reply. Timekeeping We were informed that your staff used the Naval Audit Service Audit Program No. 2, Revision No. 2, August 1968, Timekeeping and Civilian Payroll to guide the scope of their work. This program re- quires the following verification of timekeeping procedures: ***Make unannounced observations of clocking stations and mustering procedures. Note the supervision and control of clocking stations. Test check the identity of a number of employees, particularly those working in outlying areas remote from clocking stations, to establish that cards of absentees and late arrivals are not being punched by fellow employees and that there is an employee for each time and attendance report. ~~4~0927O 7J

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