Approval of Naval Civilian Payroll Systems

FGMSD-77-10: Published: Dec 6, 1976. Publicly Released: Dec 6, 1976.

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During GAO evaluation of civilian payroll systems for Facilities Engineering Activities and Industrial Air Stations, certain areas were noted that could be improved in internal controls and efficiency.

The systems do not assure that changes from the civilian personnel office are entered into the master payroll and leave files. Moreover, the systems rely on manual suspense files maintained by payroll clerks to keep track of the termination dates of temporary employees.

Recommendations for Executive Action

  1. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Recommendation: For better control and for avoidance of manual, retroactive calculations, Navy civilian payroll systems should require that all changes sent to the payroll office by the civilian personnel office be entered on the master files. An automatic control feature could be incorporated into the systems design to stop payment when a temporary employee's appointment time is exceeded. Intensive internal audit surveillance should be conducted to assure the implementation of Naval regulations to provide the necessary internal controls.

    Agency Affected:

  2. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Recommendation: For better control and for avoidance of manual, retroactive calculations, Navy civilian payroll systems should require that all changes sent to the payroll office by the civilian personnel office be entered on the master files. An automatic control feature could be incorporated into the systems design to stop payment when a temporary employee's appointment time is exceeded. Intensive internal audit surveillance should be conducted to assure the implementation of Naval regulations to provide the necessary internal controls.

    Agency Affected:

 

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