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092445 1 (1971-11-08)

handle is hein.gao/gaobacwjb0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE 2006 REGIONAL OFFICE 2000 WASHINGTON BOULEVARD BUILDING 234 STATE STREET DETRoIT, MICHIGAN 48226 NOV 8 1971 Captain R. S. sars ComMding Officer Navy Finance Center New Federal Office Building Cleveland, Ohio 44199 Dear Captain Baird: Your civilian payroll rystew provides prompt and proper pay- ments to your personnel. This conclusion was drawn frout our review of selected payroll transactions processed by the Navy Finate Center during the year ended July 10, 1971. The Coptroller Ceeral has emphasised that agencies need adequate i.ternal controls. These controls ieclude periodic internal reviews of the payroll system. The meet receat reviews by the Navy Accounting and Fiance Center (1971) ad your own internal review staff (1970) were sufficient to assure the system works. Some improvemnts which could be made I your payroll system follow. in A Nmou PA As Normally, the effective date of a new employe's appeaitment is the day he reports to work. For 37 employees, howevet, we found that the date used for appotatment was the date they were hired rather than the date they reported to work. These maployes were hired in a leave-without-pay states for varylag period of time prior to reporting for work. As a result, they have tonger periods of time credited for leave, retirement ad within-grade purposes.