About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

088981 1 (1973-08-21)

handle is hein.gao/gaobacuyi0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 2006 WASHINGTON BOULEVARD BUILDING 234 STATE STREET DETROIT, MICHIGAN 48226 LM088981 AM . 1q7 Commanding Officer U. S. Naval Facility Grand Turk, T.W.I. Dear Sir: As part of our continuing review of the Navy's financial management system, we examined selected transactions in your disbursing officer's accounts for the 6 months ended December 31, 1972. Of the 97 military pay records and travel vouchers we examined, 43 had one or more errors--an error rate of 44 percent. These errors, summarised in the appendix, caused over- payments, underpayments and incorrect leave balances. Our findings indicate a particular need for more proficiency in preparing and paying travel claims-- over 80 percent of the vouchers contained errors, most of which involved per diem. The major problem areas are described below: --Meal deductions were made incorrectly-- primarily for the day of arrival at the permanent duty station. See paragraphs 4254-2 and 4451-2, item 4, JTR. --Incorrect per diem rates were used. In most instances, the local rather than the $8 travel rate was used for the day of return to the permanent duty station. See paragraph 4253-2, item 2, JTR. The most serious pay record problem is in posting special payrolls. We found a $120 payment was posted as $100, and a $193 payment was not posted. These errors do not appear to be isolated instances. The Navy Regional Finance Center, Norfolk, reported in June 1972 that onsite examiners had found five payment*

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most