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 ,-2-
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)