oversight

Civilian Payroll, Navy Finance Center, Cleveland, Ohio

Published by the Government Accountability Office on 1971-11-08.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                UNITED STATES GENERAL ACCOUNTING OFFICE
                               REGIONAL OFFICE
                         2001 WASHINGTON BOULEVARD BUILDING
                                  2S4 STATE STREET
                            DETROIT, MICHIGAN        48226




                                                             NOV 8 1971


Captain     . S. Bairs
ComaidinL     Officer
Navy Finance Center
New Federal Office Building
Cleveland, Ohio 44199

Dear Captain Baird:
       Your civilian payroll eyste, provides prompt ad proper pay-
ments to )yor personnel.    This conclusion vau drawn fro our review
of selected payroll transaeetions proeeeeod by the N1y Finance
Center during the year ended July 10, 197t.

      hce Ca:ptroller GreLral has emphasised that agencieo eood
adequate hiterail controls. These controls laclude periodic
internal reviews of the payoll system. The meot receat reviews
by the Navy Accounting sad Filmace Center (1971) mad your on
internal revlew staff (1970) were sufficient to asure the system


     Some lmprowents
                ntwhich             could be oade in your payroll system
follow.


    A No    Y   UAWs

      Nonwmlly, the *ffective date of a new enployes' appointmet
is the day he reports to woat.   For 37 employees, howevet, we
found that the data uled for appoinatmet vwa the date the) were
hired rather thin the date they reported to wvrl.    hese emalpoye
were hired in a loea-witbout-pay *tots*   for varylgl periods of
time prior to reporting for work. As a result, tey kle loner
periods of time credited for leave, retirement mad within-grade
I   l7. uPOU
     To Prest tos tI Im             Itiss,       w Tommimmn
                                                     re       thet   .eyo   mea
be hired ina etern-wittt-pwr                   stacus prier to reporumt tm weuk.




         Some amployee  wkfatg now-rauler sif                to ia the
         OsrmumiintIin. DtwisimviS NW nIoins                 qspwsstty
         ame met prepwift euendms roeords daily ew re-
         quired (Nay Floome. Caster Kaotrwtion tZ)6.12).
         Thee. slyfory      shouli stopLen sad out *AIX.     '.
         %mmime d %ey de so. go also reammsa           that super.
         Visors Inittils.1 thes ie     iwsmd attamikee rewards


     -   jZL·1LardlL~.   sayrsil re~QPirS
         P~t It pushebd mwi sd.a      s tored Is olve~d files
         is the rats terooe1      #qi tret sr=    . no"se card.
         eaunais p.erell md persmmel Iafetustim.        M...rdm
         Ugly, tWW should be satgmawdod. VoWaeosmmd they
         be etered Ito. sed fil..

                                         - -    a   -



     Pleese mstify us of esties                 tabo o a oar recoumeaAatLeus.     We
appreciate the soosteno sad tc                   oratfm -if year staff duwrtn    the
madie.

     Nomare semdfta copies d this letter to the bireetor. oveal
Lres hu t Sevite * Csmdm. Okm Jersey, sd the Cowwwdor, Le
Mccmting and Fimmec Cester, Uashtamtog,   D.C.

                                               Siftsrely ymwS


                                               C. II. Koers
                                               pqsiacl wm9Ar




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