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
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)