Controls Over Time and Attendance Reporting at the National Geospatial-Intelligence Agency

Abstract

We determined whether the National Geospatial-lntelligence Agency (NGA) procedures and controls for processing and reporting civilian payroll were effective and in accordance with applicable guidelines. We specifically focused on time and attendance reporting and employees working large amounts of overtime. NGA has not established adequate controls related to time and attendance reporting. As a result, NGA has no assurance that payroll expenses and related time and attendance information is reliable, increasing the risk for fraud and abuse. Our review of the time and attendance records for a randomly selected sample of 30 NGA employees identified the following deficiencies: 1) 24 employees did not include all required data elements on their time and attendance reports, 2) 14 employees had time and attendance reports that were not properly approved by a supervisor, and 11 employees did not attest to the accuracy of the hours reported on their time and attendance reports, 3) 16 employees worked overtime or compensatory time without proper supervisory approval, and 4) 20 employees had hours on their time and attendance reports that differed from the hours reported in the Defense Civilian Pay System. In addition, NGA has not established effective controls related to overtime and premium pay, which increased the risk that excessive overtime hours would go undetected and improper payments will not be prevented. Specifically, NGA did not: 5) document employee work schedules to substantiate premium pay entitlements, 6) identify improper overtime and premium pay disbursements, including duplicate payments and payments to personnel ineligible for premium payments, and 7) regularly monitor the overtime hours reported by deployed NGA employees.

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Document Details

Document Type
Technical Report
Publication Date
Feb 09, 2009
Accession Number
ADA596261

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accuracy
  • Business Administration
  • Department Of Defense
  • Finance
  • Geospatial Intelligence
  • Governments
  • Human Development
  • Human Resources
  • Information Systems
  • Law
  • Management Personnel
  • National Security
  • Payment
  • Personnel Management
  • Statistical Samples
  • Training
  • United States

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Geospatial Intelligence and Artificial Intelligence Analytics