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Title: EG&G Mound Applied Technologies payroll system

Abstract

EG&G Mound Applied Technologies, Inc., manages and operates the Mound Facility, Miamisburg, Ohio, under a cost-plus-award-fee contract administered by the Department of Energy`s Albuquerque Field Office. The contractor`s Payroll Department is responsible for prompt payment in the proper amount to all persons entitled to be paid, in compliance with applicable laws, regulations, and legal decisions. The objective was to determine whether controls were in place to avoid erroneous payroll payments. EG&G Mound Applied Technologies, Inc., did not have all the internal controls required by General Accounting Office Title 6, ``Pay, Leave, and Allowances.`` Specifically, they did not have computerized edits, separation of duties and responsibilities, and restricted access to payroll data files. This condition occurred because its managers were not aware of Title 6 requirements. As a result, the contractor could not assure the Department of Energy that payroll costs were processes accurately; and fraud, waste, or abuse of Department of Energy funds could go undetected. Our sample of 212 payroll transactions from a population of 66,000 in FY 1991 disclosed only two minor processing errors and no instances of fraud, waste or abuse.

Publication Date:
Research Org.:
USDOE Office of Inspector General, Oak Ridge, TN (United States). Eastern Regional Audit Office
Sponsoring Org.:
USDOE, Washington, DC (United States)
OSTI Identifier:
10127342
Report Number(s):
ER-B-92-02
ON: TI92008972; NC: NONE
Resource Type:
Technical Report
Resource Relation:
Other Information: PBD: 7 Feb 1992
Country of Publication:
United States
Language:
English
Subject:
99 GENERAL AND MISCELLANEOUS//MATHEMATICS, COMPUTING, AND INFORMATION SCIENCE; MOUND LABORATORY; AUDITS; ACCOUNTING; COMPLIANCE; US DOE INSPECTOR GENERAL; ADMINISTRATIVE PROCEDURES; RECOMMENDATIONS; 990100; MANAGEMENT

Citation Formats

Not Available. EG&G Mound Applied Technologies payroll system. United States: N. p., 1992. Web.
Not Available. EG&G Mound Applied Technologies payroll system. United States.
Not Available. Fri . "EG&G Mound Applied Technologies payroll system". United States. doi:.
@article{osti_10127342,
title = {EG&G Mound Applied Technologies payroll system},
author = {Not Available},
abstractNote = {EG&G Mound Applied Technologies, Inc., manages and operates the Mound Facility, Miamisburg, Ohio, under a cost-plus-award-fee contract administered by the Department of Energy`s Albuquerque Field Office. The contractor`s Payroll Department is responsible for prompt payment in the proper amount to all persons entitled to be paid, in compliance with applicable laws, regulations, and legal decisions. The objective was to determine whether controls were in place to avoid erroneous payroll payments. EG&G Mound Applied Technologies, Inc., did not have all the internal controls required by General Accounting Office Title 6, ``Pay, Leave, and Allowances.`` Specifically, they did not have computerized edits, separation of duties and responsibilities, and restricted access to payroll data files. This condition occurred because its managers were not aware of Title 6 requirements. As a result, the contractor could not assure the Department of Energy that payroll costs were processes accurately; and fraud, waste, or abuse of Department of Energy funds could go undetected. Our sample of 212 payroll transactions from a population of 66,000 in FY 1991 disclosed only two minor processing errors and no instances of fraud, waste or abuse.},
doi = {},
journal = {},
number = ,
volume = ,
place = {United States},
year = {Fri Feb 07 00:00:00 EST 1992},
month = {Fri Feb 07 00:00:00 EST 1992}
}

Technical Report:
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