Need To Apply Adequate Controls in the Army Standard Payroll System Prior to Implementation Defense-Wide

FGMSD-77-4: Published: Jul 5, 1977. Publicly Released: Jul 5, 1977.

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The Army's standard civilian payroll system, which may replace Department of Defense payroll systems, does not contain adequate procedures and controls to prevent erroneous or fraudulent payments.

The standard system currently implemented by the Army continues to have many of the same problems that were reported in earlier GAO reports, including: lack of an adequate separation of duties; incomplete and outdated documentation showing how the system works; lack of sufficient edit checks to detect missing or invalid data; and heavy reliance on manual procedures and controls to assure accurate processing of data through the system. The Army has taken or plans to take actions to eliminate most of the weaknesses and is reevaluating the feasibility of a single Defense civilian payroll system.

Recommendation for Executive Action

  1. Status: Closed

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

    Recommendation: The Secretary of Defense should direct the Secretary of the Army to: revise Army Regulation 37-105 and the standard system's users manual to provide for adequate separation of duties; revise the standard system so that a list of all permanent pay changes is forwarded directly to the personnel office each pay period and prepunched timecards are routed directly to timekeepers; incorporate additional edit checks into the Army's standard system in order to detect unusual situations; and revise the standard system to better use computer capabilities to control payroll processing. All needed improvements should be made to the Army's standard system before it is used Defense-wide.

    Agency Affected:

 

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