oversight

Practices and Procedures Applicable to Administration of Certain Payroll Matters at Fort Belvoir

Published by the Government Accountability Office on 1971-05-13.

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

                  UNITED STATES GENERAL AK~~JNTING ~FFKE
                         WASHINGTON           REGIONAL   OFFICE
                                      FIFTH    FLOOR
                               803 WEST BROAD STREET
                           FALLS CHURCH,!/IRGINIA 22045




Commanding Officer
United States Army Engineer Center
  and Fort Belvoir
Department of the Army
Fort Belvoir,   Virginia 22060

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 the United States Army Engineer Center and Fort Belvoir            for
the period September 28, 1969, through October 3, 1970. Our review,             which
was made using statistical      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.    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       con-
trols,   including    internal     audit, used by the Civilian        Personnel and Civilian
Payroll Offices      to assure that the pay actions discussed above were processed
in accordance with applicable            laws and regulations      and that verification
procedures     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.   Certain
minor deficiencies      which we noted during our review were discussed with
members of your staff who indicated        corrective     action would be taken.       In
addition,    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.
              a




                            SOTH ANNIVERSARY             7921- 1971
    c
a         t




            We noted that internal     audits have not been made in the area of
    civilian    pay since January 1969. Internal       audit provides a check on the
    accuracy of the work done and is an added safeguard against misappropria-
    tion of funds.        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:
              *** effective      control over and accountability          for all funds,
              property,     and other assets for which the agency is responsible,
              including     appropriate  internal    audit;     ***."



              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,




                                                          D. I. Scantlebury             '
                                                          Regional Manager




                                                                                                 -2-
                    UNITED STATESGEFERALACCOUNTINGOFFICE
                                 Iq'VASHlNGTON REGIONAL OFFlCE
                                                 FIFTH     FLOOR
                                       803    WEST     BROAD     STREET
                                  FALLS      CHURCH,       VIRGINIA         2.2046

                                                                                                 MAY 13 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,                        United         States

    Army Engineer          Center     and Fort            Belvoir,           Fort     Belvoir,         Virginia,      is
I
    enclosed      for     your    information.                The letter             contains      the results          of

    our review          of the practices                and procedures               applicable         to the adminis-

    tration      of certain         payroll            matters        for    selected       civilian         employees

    at that      installation          for      the period             September         28, 1969,          through

    October      3, 1970,

                                                                              Sincerely          yours,




                                                                              D. L. Scantlebury
                                                                              Regional Manager

    Enclosure




                                   50 TH ANNIVERSARY                        1927 - 1971
                  UNITED STATES GENERM ACCOUNTING OFFICE
                          WASHINGTON               REGIONAL           OFFICE
                                            FIFl-H     FLOOR
                                  803    WEST      BROAD     STREET
                             FALLS CHURCH, VIRGINIA                   22046


                                                                                        MAY 13 1971




Comptroller
United States       Army Engineer
  Center and       Fort Belvoir
Department of       the Army
Fort Belvoir,       Virginia    22060

Dear Sir:

      We have completed            our review            of the practices,            procedures,

and controls       applicable           to the administration                  of certain      payroll

matters     for   selected      civilian           employees          of the United         States   Army

Engineer     Center    and Fort          Belvoir       for     the' period        September      28, 1969,

through     October    3, 1970.

                                                                      Sincerely     yours,




                                                                      D. L. Scantlebury
                                                                      Regional Manager




                                50 TH ANNIVERSARY                     1921 - 1971