B-133306, FEB. 13, 1963

B-133306, FEB. 13, 1963

TO THE SECRETARY OF AGRICULTURE:

REFERENCE IS MADE TO LETTERS DATED SEPTEMBER 27, 1962, AND DECEMBER 28, 1962, FROM THE INSPECTOR GENERAL, DEPARTMENT OF AGRICULTURE, SEEKING A WAIVER OF THE PROVISIONS OF 3 GAO 2050.30 WITH RESPECT TO CERTAIN DOCUMENTS SUPPORTING DEPARTMENT PAYROLL EXPENDITURES.

THE PROVISIONS OF 3 GAO 2050.30 STATE GENERALLY THAT ALL SUPPORTING DOCUMENTATION FOR FINANCIAL TRANSACTIONS BE RETAINED FOR SPECIFIED PERIODS OF TIME AT THE LOCATION WHERE THE RELATED BOOKS AND RECORDS ARE KEPT. WE UNDERSTAND IT FROM THE ABOVE-MENTIONED LETTERS AND SUBSEQUENT DISCUSSIONS ON THE MATTER WITH REPRESENTATIVES OF YOUR DEPARTMENT, THE WAIVER OF PROVISIONS OF 3 GAO 2050.30 IS SOUGHT IN CONNECTION WITH THE ESTABLISHMENT OF A CENTRALIZED DEPARTMENT PAYROLL OPERATION AT THE MANAGEMENT DATA SERVICE CENTER, NEW ORLEANS, LOUISIANA, IN ORDER THAT CERTAIN PAYROLL DOCUMENTS WHICH SUPPORT ENTRIES ON TIME AND ATTENDANCE REPORTS MAY BE RETAINED AT POINTS OF PREPARATION AWAY FROM THE CENTRALIZED PAYROLL OPERATION. IT IS THE DEPARTMENT'S BELIEF THAT SIGNIFICANT SAVINGS IN HANDLING AND SPACE COSTS WILL BE ACHIEVED BY THIS CHANGE IN PRESCRIBED PROCEDURES.

IT IS UNDERSTOOD THAT THE TIME AND ATTENDANCE REPORTS ARE TO BE PROCESSED AND RETAINED AT THE CENTRALIZED PAYROLL OPERATION AT THE MANAGEMENT DATA SERVICE CENTER. SPECIFICALLY, THE RECORDS WHICH YOU PROPOSE TO RETAIN AT POINTS OF PREPARATION AWAY FROM THE CENTRALIZED PAYROLL OPERATION ARE THE FOLLOWING:

STANDARD FORM 71, APPLICATION FOR LEAVE

ORDERS FOR MILITARY DUTY

ORDERS FOR JURY DUTY

ORDERS TO APPEAR AS A WITNESS IN COURT

EXPRESSIONS OF PREFERENCE FOR COMPENSATORY TIME OR PAYMENT FOR OVERTIME

OTHER ORDERS WHICH REGULATIONS MAY REQUIRE RELATING TO AN EMPLOYEE'S TIME AND ATTENDANCE

AS POINTED OUT IN THE DEPARTMENT'S LETTERS, THE CONTROL OVER MANPOWER UTILIZATION AND THE ADMINISTRATION OF LEAVE, OVERTIME, AND ATTENDANCE WILL CONTINUE TO REST WITH THE EMPLOYEES' SUPERVISORS WHO WILL BE RESPONSIBLE FOR THE DATA ENTERED ON TIME AND ATTENDANCE REPORTS. IN ADDITION, YOU PROPOSE TO INCLUDE AS A DEFINITE PART OF ALL INTERNAL AUDIT PROGRAMS REQUIREMENTS FOR TESTING AT THE VARIOUS FIELD LOCATIONS THE MANNER IN WHICH SUPERVISORS ARE DISCHARGING THEIR RESPONSIBILITIES IN THIS AREA. ALSO, AT THE MANAGEMENT DATA SERVICE CENTER, ATTENTION IS TO BE GIVEN TO THE EXISTENCE OF UNUSUAL TRENDS OR PATTERNS OF ATTENDANCE FOR REFERRAL TO INTERNAL AUDIT OR INVESTIGATIVE STAFFS FOR FURTHER EXAMINATION AT POINTS OF PREPARATION OF THE TIME AND ATTENDANCE REPORTS.

ON THE BASIS THAT THE ADMINISTRATIVE CONTROLS MENTIONED IN THE PRECEDING PARAGRAPH WILL BE PROMPTLY AND EFFECTIVELY INSTITUTED, AND THAT THE PAYROLL RECORDS RETAINED AT POINTS OR ORIGIN AND THE INTERNAL AUDIT WORKING PAPERS RELATING TO THE EXAMINATIONS INTO TIME AND ATTENDANCE REPORTING AT LOCATIONS AWAY FROM THE CENTRALIZED PAYROLL OPERATION WILL BE READILY AVAILABLE FOR OUR REVIEW, WE HAVE NO OBJECTION AT THIS TIME TO THE PROCEDURES AND PROPOSED. ACCORDINGLY, YOUR REQUEST FOR A WAIVER OF THE PROVISIONS OF 3 GAO 2050.30 WITH RESPECT TO THE SPECIFIC DOCUMENTS CITED, IS GRANTED. THIS ACTION SHOULD NOT BE CONSTRUED AS AN APPROVAL OF THE DEPARTMENT'S CENTRALIZED PAYROLL OPERATIONS OR ITS AUDIT PROGRAMS RELATED THERETO.