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093906 1 (1973-02-06)

handle is hein.gao/gaobacxhz0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON REGIONAL OFFICE FIFTH I'LOOR 803 WEST BROAD STREET FEB 6 1973 FALLS CHURCH, VIRGINIA 22046 Dear Mr. Kleppe We have completed a review of the payroll and leave operations of the Small Business Administration for the period January 1971 through July 1972. Our review included an examination and verification of time, pay, and leave records for selected employees during the leave year ended January 8, 1972, a limited amount of testing in subsequent periods for specific types of pay actions, an evaluation of administrative procedures and internal controls, including internal audit, and an evaluation of auto- matic data processing controls. On the basis of our review, we believe that some of the Administration's payroll procedures and internal controls should be strengthened. We found that the payroll system has deviated somewhat from the system approved by the Comptroller General in August 1970 in that certain agreed-on controls have not been implemented while others, included in the approved system, were discontinued. In addition, we found certain weaknesses in internal controls over payroll activities and automatic data processing operations and a need for improvement in the maintenance of leave records. These matters, together with pertinent actions and comments of Administration officials, are discussed more fully in the enclosure to this letter and are being brought to your attention so that you can take appropriate action. We wish to acknowledge the courtesies and cooperation extended to our representatives during the review We shall appreciate your comments concerning any action taken or planned by you on the matters discussed in the enclosure. The payroll and leave records through January 8, 1972, may be storea in accordance with your records retention and disposal program. A copy of this 14tter with enclosure is being sent to the Administra- tion's Assistant Administrator for Administiation. Sincerely yours, H. L Krieger Regional Manager Enclosure The Honorable Thomas S. Kleppe, Administrator Small Business Administration

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