oversight

Payroll Matters for Civilian Employees of Fort George G. Meade

Published by the Government Accountability Office on 1971-04-22.

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

                  UNITED
                       STKI-ES GENERAL                 ACCOUNTING      OFFICE
                         WASHINGTON             REGIONAL     OFFICE         -
                                        FIFTH FLOOR
                                  803 WEST BROAD    STREET
                          FALLS      CHURCH,      VIRGINIA    22046

                                                                                AR?2 2 1971


Commanding Officer
Fort George G. Meade, Maryland                 20755

     Attention:     AXBMCR

Dear Sir:

       We have made a review of the practices     and procedures  applicable
to the administration    of certain   payroll matters for selected civilian
employees of Fort George G. Meade for the period September 21, 1969,
through September 19, 1970. Our review, which was made using statis-
tical sampling techniques,    included an examination     into the following
specific   areas:

     1.     Granting of within-grade   increases to General Schedule
            employees and step increases to Wage Board employees.

      2.    Coordination of Wage Board practices                    under
                                                       the Coordinated
            Federal Wage System.                                3
                                                                       *.-.
      3.    Retroactive salary payments made under the Federal-
            Employees Salary Act of 1970 (Public Law 91-231).     = ---

       Our review also included an evaluation      of the system of internal
controls,    including internal    audit, used by Fort George G. Meade to
assure that the pay actions discussed above were processed in accord-
ance with applicable     laws and regulations   and that verification     pro-
cedures assure detection      and correction  of errors.     Our review did
not include an examination      into the computation     of biweekly salary
payments, leave, travel,      or other costs.

      We found that generally    the administration     of those areas of civilian
pay which we examined was carried      out in a‘ satisfactory      manner. In addi-
tion, we believe    the system of internal    controls    in effect during the
period of our review, except as noted below, assured that pay actions
covered by our review were processed in accordance with applicable
laws and regulations.

      We noted that no internal    audits have been made in the area of civilian
pay for several years.    Internal   audit provides a check on the accuracy of
the work done and is an added safeguard against misappropriation     of funds.




                           50 TH ANNIVERSARY                 1921- 1971
In this    regard,   the Accounting    and Auditing    Act of 1950 provides,           in part,
that:

        "The head of each executive         agency shall establish    and maintain
        systems    of accounting   and internal      control designed to provide:
        f** effective      control over and accountability       for all funds,
        property,     and other assets    for which the agency is responsible,
        including     appropriate  internal    audit; ***."

         We found no indication      that any adverse effects   had occurred as a
result     of this weakness in internal       control.  In fact, the work of the
civilian      payroll office     is very accurate and reliable,   but we consider it
unwise to let weaknesses in internal           controls exist even though no discern-
ible adverse results         have occurred.

     We wish to acknowledge the courtesies            and cooperation       extended     to
our representatives  during the review.

        A copy of this    letter   is being   sent to the Chief,       United   States    Army
Audit    Agency.

                                                  Sincerely   yours,




               .




                                                                                   -2-
                               WASHING-I-ON          REGIONAL          OFFICE          ’
                                              FIFTH     FLOOR
                                     803   WEST     BROAD     STREET
                                 FALLS CHURCH,VIRGINIA 22046
                                                                                             APR 2 2 1971




Chief, United           States Army Audit.Agency
Department of           the Army
Nassif Building
5611 Columbia       Pike
Falls Church,       Virginia         20315

Dear Sir:

        A copy of our letter               to the Commanding Officer,                        Fort     George G.

Meade, Maryland,           is enclosed         for    your information.                     The letter           con-

tains    the results        of our review            of the practices                and procedures

applicable      to the administration                 of certain           payroll          matters        for

selected     civilian       employees         at that       installation             for      the period
                                                                                                                 .*-*
September     21, 1969, through               September         19, 1970.                  . . *.- c-i-.
                                                                                                           <.-d.-
                                                        .              Sincerely           yours,




                                                                       Regional       Manager

Enclosure




                                 50TH ANNIVERSARY 1921-1971
           UNITED STATES GENERAL ACCOUNTING OFFKE
                  WASHINGTON                REGIONAL          OFFICE          ’
                                   FIFTH       FLOOR
                           803   WEST      BROAD     STREET
                      FALLS CHURCH,VIRGINIA                    22046



                                                                                         APR2 2 1971




Major Richard H. Marshall
Finance and Accounting Officer
Fort George G. Meade, Maryland                          20755

Dear Sir:

         We have completed              our review            of the practices,

procedures,      and controls              applicable            to the administra-

tion     of certain      payroll         matters        for      selected         civilian

employees      of Fort     George G. Meade; Maryland,                             for   the

period     September      21, 1969,            through         September          19, 1970.
                                                                                                -:
                                               Sincerely           yours,
                                                                            _. ._ . -.- 4-s..



                                                      Scantlebury
                                               Regional Manager




                      50TH ANNIVERSARY                    1921-1971