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093147 1 (1974-07-24)

handle is hein.gao/gaobacxae0001 and id is 1 raw text is: UNITED STATES GENERAL AG-OUNTING OFFICE REGIONAL OFFIeE ROOM 803 FOX PLAZA BUILDING, 1390 MARKET STREET SAN FRANCISCO, CALIFORNIA 94102 IN R-PLY REFER TO: 90315 JUL 2 1974 oq3 Colonel Harry L. Dukes, Jr. Depot Commander Sacramento Army Depot Sacramento, California 95652 Dear Sir: We have completed a review of the SPEEDE Civilian Pay and Leave Accounting System at your installation. In our review we concentrated primarily on the adequacy of computer programmed controls and controls used by payroll personnel to assure complete and accurate processing of all payroll data. We also looked at the administration of leave, related civilian personnel procedures, timekeeping procedures, and the adequacy of internal review efforts in all of these areas. Our review covered the pay records and master files for the pay period ending April 20, 1974. We found that the SPEEDK Civilian Payroll System has been properly implemented and that prescribed controls are generally sufficient to assure complete and accurate processing of all payroll data. We also found, however, that there has been a lack of comprehensive internal reviews of the civilian payroll system within the last two years. In addition, we found that the Civilian Personnel Office (CPO) does not have an adequate procedure to assure that pay entitlement documents which they forward to the Civilian Payroll Office have been completely and accurately processed. We also found a few weaknesses related to security within the Computer Management Division. These points, as well as others, are discussed below. Internal Review We found that only brief coverage has been given to the civilian payroll area by your quality control group within the past two years. In addition, we found that neither the Army Audit Agency or your internal review staff have performed comprehensive reviews of the civilian payroll area within the last two years. BEST D o aE rl !l09 /9

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