EG&G Mound Applied Technologies payroll system
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.
- Research Organization:
- USDOE Office of Inspector General, Oak Ridge, TN (United States). Eastern Regional Audit Office
- Sponsoring Organization:
- USDOE, Washington, DC (United States)
- OSTI ID:
- 10127342
- Report Number(s):
- ER-B-92-02; ON: TI92008972; NC: NONE
- Resource Relation:
- Other Information: PBD: 7 Feb 1992
- Country of Publication:
- United States
- Language:
- English
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