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093270 1 (1972-10-11)

handle is hein.gao/gaobacxcs0001 and id is 1 raw text is: 4- &' ) (J L- UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ol~ui 2006 WASHINGTON BOULEVARD BUILDING 234 STATE STREET DETROIT, MICHIGAN 48226 OCT 11)1972 Comming Offi cer USA. PARSONS (MG-35) PPO Sn Francisco Dear Sir8 As part of our ticnag review of the Navy's financial Magment system, we have exaned, at the Navy Flance Center, Cleveland, selected financial tran- sactions in the accounts of the U.S.S. PARSONS for the 6 meaths ended Deacember 31, 1971. We toned a number of errors in pay records and travel vouchers which resulted in over- or underpayments to crew merters or is inproper eave balanses. The most serious problem appears to be in payroll pesting and verifctation procedures. The $353 payment, shown In the appendix, had not been posted to the pay record although the payroll contained signatures evidene Iag reverification and sight verificatin. Most of the errors, including leave acounting errorso are the type which are nornally attributed to disbursing offices and whICh can be kept at a miniMUM by adequate su- pervisory review. Vowever, we could not pinpoint respon- stbility or determine the specific cases since our review was limited to examining the veuchers, pay recordso and supporting documents at the finance center. Our findings are sumarised in the appendix, We are bringing these matters to your attention so that you Might investigate further the causes of the errors and take action to precludse future errors. To assist you in determining the causes, ws are enclosing information copies of our informal inquiries. We would 47*4 Q9327O

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