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092463 1 (1971-12-27)

handle is hein.gao/gaobacwjs0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 2006 WASHINGTON BOULEVARD BUILDING 234 STATE STREET DETROIT, MICHIGAN 48226 Commanding Officer U.S.S. ELLISON (DD-864) FPO New York Dear Sir: We have.,examined pay and travel expenditures made on the ELLISON in the 6 months ended June 1971, to test the effective- ness of your disbursing activity and the related system of in- ternal controls. Our review was made at the Navy Finance Center, Cleveland. - In our tests, we examined 152 of 278 pay records and all 70 travel vouchers. We found 50 overpayments and underpayments totaling $990. We also identifted five leave accounting and two tax reporting errors which could eventually result in losses to the crew members or the Government. Voucher errors were the most predominant. In the six month period, the disbursing officer paid 18 vouchers involving temporary additional duty and permanent change of station travel. We found 30 errors on these vouchers. Our error data are summarized in the appendix. The more signi- ficant deficiencies are discussed below. Military travel vouchers -- Per diem was paid to four members while they were hospitalized contrary to M4250-2, JTR. For example see voucher 908. .-The wrong rate of per diem was used in computing the travel claims of four members, resulting in overpayments. See vouchers 910 and 911. Incorrect entitlement points were used in determining mileage payments to five members incident to their separation and reenlistment when no travel was performed. The pertinent regulations are M4159-5b, item 1, and M4159-5c, item 2, JTR. See vouchers 965 and 992. 50 TH ANNIVERSARY 1921-1971

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