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DCCUMEUT RESURI
05677 - [B1045985]
[ Administrative Examination of Militarx Pay Matters].
,MSD-78--29; B-125037. &.ril 13, 1978. 8 pp.
Report to Capt. William H. Mayer, Ass'stabt Comptroller, Navy
Financial Manaqement Systems, Department of the Navy; by D. L.
Scantlebury, Director, Financial and General management Studies
Div.
Issue Area: Accounting ant. Financial beporting (2800).
Contact: Financial and General Management Studies Div.
Budqet Function: Miscellaneous: Financial management and
Information Systems (1002).
Crqanization Concerned: Department of the Navy: Navy Reglocal
Finance Center, Cleveland, OH.
Authority: Accounting and Auditing Act of 1950 (31 U.S.C. 66a).
Altnough the audit staff at the Na-- financf Center,
Cleveland, Ohio, has been examnaing tr3vel an4 leave
transactions in selected ship and foreign sthtion accounts to
test the quality 4i the Navy Jisbursimq functic, administrativs
exaviners at the renter have detected and corrected cnly a small
traction of the tcavel and leave errcrs cccurring in these
accounts. A 1971 report emphasized A-he need for inpr.-i enuct in
the 4uality and management of Navy audits and examiL.Ations of
military pay and allowances. In tests performed in 1976 and
1977, a statistical saip1,: of 1,859 vcuchers paid by 84 ship and
38 foreiqn station disbursing officials was examined. Although
the accounts had been previously audited ty Finance Center
examiners, there were travol aud leave errors of $10 or more on
over 29% of the ship account documents and 19% in the foreign
station account documents. The travel and leave errors have
resulted from a variety of factors: rotation nf disbursing
personnel, inexperienced disbursing officers, untrained
disbursinq clerks, and complex regulations. However, sufficient
resources have not been made available for the FinaLce Center's
error detection and correction program, and tbcusands of errors
have never been corrected. The Assistant Comptroller, Navy
Financial Management Systems, should: evaluate staffing Eclicigs
to assure that sufficient resources are available to effectively
examine ship and foreign station accounts, estatlish a clicy
and procedure for comparing leave comfutaticne, and evaluate the
use of statistical sampling techniques when auditing station and
ship accounts. (RPS)](ViewImageLocal?handle=hein.gao/gaobaaxbr0001&div=1&collection=&method=preview&ext=.png&size=3)