P / i UNITEDSTATESGENERAL ACCOUNTING &KE a * REGlONAL OFFICE ROOMZO~,~~~PEACHTREESTRCF~ NE ATLANTA,GEOROIA, 30303 FOD-JJF U, S, Air Force Audltor General Eastern Audit D-Lvlslon Norton Arr Force Base, Callfornla 92409 Dear Sir: , Enclosed IS a copy of our letter report to the Commander, 3800th Air Base Wing, Maxwell Arr Force Base, AZabama, on the results of our audit of cxvlllan payroll acco,unts for the period January 4, 1970, through January 2, 1971. We reviewed the Resident Audrtor's working papers, audit program, and reports of audit for three audits coverlng selected segments of payroll processing, pay entitlements, and time and attendance reporting. Addltlonally, we reviewed working papers for a fourth audit which covered check dlstrlbutlon procedures. We consider the audit work performed to be generally ade- quate Ln the areas covered. Any comments on our report you wish to offer will be r appreciated, i 1 Very truly yours, ' Enclosure* Copy of letter report * cc: U.S. Arr Force Resident Building 745 Maxwell Air Force Base, I i 50TW ANNIVE UN!TEDSTATES GENERALACCOUNTING OFFKE RE~lONAL QFFICE ROOM 204,161 PEACHTREE STREET N C ATLANTA, GWRGIA 30303 MAR % i? ‘is71 FQD-JJF , \ Colonel Charles G. Webe; Commander 3800th Azr Base Wing Maxwell AYLTForce Base, Alabama 36112 L Dear Colonel Weber: We have revxewed the payroll accounts processed by your lnstal- latxon for the period January 4, 1970, through January 2, 1971, Our review was dzccted toward an evaluation of the operating procedures and nnternal controls applied in the overall payroll operation, Included in the review were dlscussrons wrth personnel xn the CxvllLan Payroll Sectmn and the Crvllzan Personnel Branch regardxng the procedures and controls applied Ln the payroll operation. To test the procedures and controls, a statistical sample of employee accounts was selected for detalled examnation, The detarled examlnatron was concentrated In the areas of wsthln- grade Increases (WGI’q), Coordznated Federal Wage System (CFWS), and pay under the Federal Employees Salary Act of 1970. Also, included In our revrew was an evaluation of the procedures and controls applied In the admlnlstratlon of severance payments to znvoluntarlly separated eqloyees, Addrtionally, our review included an examlnatzon of the work performed by the Resident Audltor rn the clvzlzan pay area, DefXczences, which were discussed with you and members of your staff at the conclusxon of our revrew, are summarized below. WEMXNESSXM CIVILIAN PAX PROCEDURE One emplayee was overpaid due to recelvmg a WGI <rlor to s'ervmg the required perrod of creditable servxce at the next lower step of his grade, The employee’s WGI was delayed one pay period to allow 61 hours of excess noncredltable servzce to be i made up wzth credltable service. However , durmg the extended period the employee only made up 57 of the 61 hours. The employee’s ’ failure to serve the entire 61 hours was not detected because procedures had not been establlshed to verify that employees actually make up the noncredltable service during extended portions of waLtzng periods for WG’f’s. The overpayment was recovered prior to ccmpletmn of our renew. i1 Recommendatron h”, Clvxkan pay offzclals should establish procedures for aster- ’ ’ talnrng that excess periods of noncredltable service are made up with ’ creditable service during the extended portions of waitzng periods I for WGI’s.’ s I TNFORHAL INQUIRY JSSDED Twenty-eight employees were overpaid because their saved salary rates were erroneously Increased upon conversion to the CFWS. These overpayments resulted from mzsappllcatron of the mlnlmum increase provzslons of CFWS regulatxons (Federal Personnel Manual Supplement 532-l). Responsible base offlcrals were aware of rhe overpayments to these 28 employees smce May 1969. With the exceptlon of the failure to ascertaln that employees actually make up noncredatable servlce duzrng extended portions of waiting periods for WGX’s and to take correckve action on the erro- neous conversions to the CFWS, we canszder the operatzng procedures and internal controls applLed In the payroll operation to be generally adequate to ensure the propriety and correctness of clvsllan pay. We will appreclare your comments and advice E& to act&k t~.&en or contemplated for deflclencles not corrected at the conclusion of our renew. We wmlz to acknowledge the cooperation grven our representatrves during the revxew. Very truly yours, SCS-&PF Regional Manager cc Commander hrr Force Accountzng and Finance Center Denver, Colorado 80205 U.S. Ax Force Auuxtor General Eastern Audxt D~vlsxon Norton Air Fox ce Base, CalxfornLa U.S. Air Force Resident Audktor Ruildbng 745 %ixwell Arr Force Base, Alabama 36112 2
Civilian Pay Audit, Maxwell AFB
Published by the Government Accountability Office on 1971-03-12.
Below is a raw (and likely hideous) rendition of the original report. (PDF)