- . UNITED STATES GENERAL ACCOUNTING OFFICE dJ REGIONAL OFFICE / 143 FEDERAL OFFICE BUILDING SO FULTON STREET SAN FRANCISCO, CALIFORNIA 94 102 Commander 60th Air Base Group Travis Axe Force Base, Call Dear Sir: We have completed a revxew of clvllxan pay and related matters at Travis Air Force Base, Callfornla. Thrs renew, completed in October 1970, was made pursuant to the Budget and Accouutlng Act, 1921 (31 U.S.C. 53), and the Accountxng and Audltlng Act of 1950 (31 U.S.C. 67). The review covered (1) Internal Controls, (2) Internal Revxew, (3) Within-grade Increases, (4) Salary Act of 1970, (5) Coordznated Federal Wage System, and (6) Severance Pay. The primary purpose of the review is to provide lnformatxon on Defense-l;nde adrmnlstratlon of cxvlllan pay and allowances. Employees accounts were krst selected on a staixstxal sample basis. Errors disclosed In this sample will be combined with those of other lnstallatlons renewed, and the results considered for statlstlcal proJectxon for a Defense-wide report. We did not arrive at an error rate since the sample at any lndivldual installation is too small to proJect. We did, however, expand our renew at your installation by selecting addltlonal records on a Judgment sample basis. Our review lnticated that the procedures and controls for processing cltillan payrolls were generally adequate. However, a 1969 review by the Clvll Servxe Commxsslon of the conversxon to the Coordinated Federal Wage System disclosed that a failure to provide sufflclent mdance and the lack of an independent renew resulted in nune wage rate errors. We believe that In such non-routine actions as a wage system revxslon or a retroactive pay increase, Personnel and Payroll employees should be given additlonal training and them work more closely renewed and supervised than 1s necessary for routme actions. - 8.I ” - - . Commander -2- During our review, we noted a number of rmnor tiscrepancles and internal control weaknesses which were discussed with appropriate members at the working level and summarized at an exit conference 171th your staff on October 23rd. Corrective action has been either taken or promised on Items lasted, Clvlllan 1. Personnel does not have a pay document number control system by whxh Clvllran Payroll can deterrmne if all such documents have been received. 2. Quality Examlnatlons Accounts Control, Accounting and Finance coverage of the clvlllan pay area has generally been limited to revleknng time and attendance cards and reporting dlscrepancles found. 3. One general schedule employee was given a wlthln-grade increase prior to completing the required creditable servzce period. 4. One general schedule employee was given a wlthln-grade Increase prior to receipt of documentation showing that the super- visor had determlned the employee’s level of competence was acceptable. 5. Clvlllan Personnel procedures do not provide for the detertnmatlon of the employee’s nonpay status prior to dlstrlbutlon of the wlthln-grade document outside of the Personnel Offlce. 6. One employee’s retroactive pay under the Salary Act of 1970 was incorrectly computed because of transposltlon error in the hours shown In a pay status. 7. One employee’s retroactive pay under the Salary Act of 1970 was incorrectly computed because of the failure to pay night dlfferentlal and an erroneous deduction of Federal Employee Group LLfe Insurance. 8, Accounting and Finance has not establlshed sufflclent internal controls over requests for waivers of claims for recovery of erroneous payments of pay. This has resulted In SIX requests being delayed since May 1969. These dlscrepancles and internal control weaknesses illustrate the need for closer supervlslon and review of work performed at the workrng level by personnel and payroll employees. Commander -3- We would appreciate being advised of the actzons taken or planned on the matters dlscussed In this report. We wrsh to acknowledge the cooperation and courtesies extended to OUT representatives during the renew. A copy of this report 1s being sent to the Commander, Axr Force Accounting and Finance Center, Denver, Colorado, and to the USA.?'Auditor General, Norton Air Force Base, Callfornla. Very truly yours, /~&-=. 9 A. PI. Clavelll Reglonal Manager cc Commander, AFYi&FCenter USAF AudItor General, sorton AFB
Review of Civilian Pay, Travis AFB]
Published by the Government Accountability Office on 1971-01-11.
Below is a raw (and likely hideous) rendition of the original report. (PDF)