DEC 9 1971 ConQlander 'lacific Air Forces BRae Com:mand 60 15th Aii IBase tng hiickam Air Force rase, ilawaii 96553 Attention;: Comptroller Dear Sir: We have completed our : dit of civilian pryrolls at Ilickam Air Forco Bals 7 JIaaii. Of the 2,911 civilians paid by the Civilian Payroll O-ice, a random Eamr,.o of lC0 employees was selacted for review. · ,'ttention%as focused on those accountn, tith permanent pay chanes durlnnj the period October 18, 1970 through l. ctober 16, 19T1. Our review: included an oxamination of the accounting and internal controls used to ensure that payroll functions are dischar'gcd correctly and in compliance with thle requirements of applicabtle laws and regulations. The individual pay and allo:oance transactions examined were cnerally handled in a satlilcctcory uannor. The procedures and control:; to ensure proper within-gra!tc i ncrcaoaat, other permanent changes, severonce paymants, and premiumn payo.ionts wero adequate. We noted the followinvy errors which were discussed with members of your scaff during the audit. 1. Erroneous ceveran'e., documents for five employees were -r.on't forwarded to thle Civilian 2ayroll Office for payroll procer.sing af;ter theo Directorate of Civilian 2ecrnonnel's indopendent roview process. %cac e rors, which should have been detected during the indcependt.it reviewo process, appeared to be the result of arclccrsne;s. 2. One employoe was undc;:-.aid $2.34 because his night work hours were not properly ex:tended. Wle were told that corrective action has been initiated. 3. One omployee war, ovciri:ai': $9.36 for Sunday premium pay when lhe was on sick leavc. i.e%;,ure advised that corrective action has bean taklen to collect the overpayment, base 4. Firefinhtoro recoivo prnliurt ray--currently 25 percent of pay-for regolarly sche.duled ste.ndby time. This percentage of hours rate detemnination is ba.ned on a 1964 certificate of projoeted annual. actually i-orked and a 1967 certificate Sundays to be w!or!ed. At the tim.e of our review, an updattd survey of these hours had not been made. of $6.68 were 5, Hazard pny overpaymoengs of $1.77 and underpaymr.nts T'oese errors were attributed to manual made to four erployees. transactions wore fully autorated. processlng before hl.ardc pay distribtution 6. Contrary to inretructions, sor.e dos;lgnated check persons were Sivint salary checks to undesignated "third parties" ratlher tlhan to individual enmployees. iUO noted that foarticn" were authorized to cevtify time and oor,,e of the "third attendance rerports. This practice is contrary to good intornal control procedures. mail, some 7. Despite publicity given to check del.ivery by empnloyees were not an':arc tihat checks could be rmailed to hoirlo addrenses. Checks delivered by mail reduce administrative exponses and irm.;povo tlet3 cquality and control of disbursing. pointed In August and September l'171, two intornal review reports lte Data Aiutoi.ation Center's practices. ot nncen tweaknesses in ant 'iuring our reviey;, *'a notca tl,at: the _r:1ter: erroncously erased tha period and used civilian payroll tinto and attc.:darnce ta.le for one pay rp. period. le.' the uncorrocted time and att~u;::;:co tr:;'e for another lho''evcr, because of the tg;o are concerned that error:: ', (,, tr. :,le; inteornal review:. and the Cintcr'.; c,cfrt;s to cor:lly with the reco:;~en;Xl- tions contained in thlos rc--rta, . did not nursuo this mattcr further. aTherrors noted in (1) Lhccou;!h (7) above :oere of a relatively to minor nature. ;a b.Hlieve tlh:'-t th:l s irs attribtited in large ,wrt ; roccdur-s that have boon -. statlished by the.! effectivo interrnal control of tl,e data being the Civilian Payroll ,.rfice to cnLoure the accuracy -)rocessed. Cops1i of this reptort a-ei.;:in, tent to thr. Commander, Air Force Accoun,tin, and Vinnancc Ccnl'Ir, ');v';., oelor-.do, and to the U.AY Auiittor General Re!rrc:;cnta''vc, 'aci''.C Air ;Lorces :cIasc CoGrvzand, cn''y .t..';al of this report is furnished for fo' their inforelation. An ; enclosure with thle auditd -c :-r:,"; hen c;l oy are shipped to the icdaorai heocord1i Center for poermanen;t ili.: -2- Wao wlih to acknowLedgo the courtasiea and cooperation extended to our ropreoontatives during the revie;w. Your conmments on the matters discusried in this report will be appreciated. Sincorely youro, C. Roman Director cc: Connander, Air Forco AcctS nnd Fin Cen, !cnver, Colorado U8;Al Auditor Genertl. Icpr, i:ACId? Baso Conrarand Director, ID 'JLS/L/GFS(Actg):twm (10) 3--Addressee 3--cc ' s 2--FEB:84823/Chron 1--Hlr. Lewi s 1--W/P (Miss Sexton)
Audit of Civilian Payrolls at Hickam Air Force Base
Published by the Government Accountability Office on 1971-12-09.
Below is a raw (and likely hideous) rendition of the original report. (PDF)