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088999 1 (1977-07-08)

handle is hein.gao/gaobacuzh0001 and id is 1 raw text is: 


          UNITED STATES GENERAL ACCOUNTING OFFICE
                    REGIONAL OFFICE
                        8TH FLOOR
               PATRICK V MCNAMARA FEDERAL BUILDING
                     477 MICHIGAN AVENUE
                  DETROIT, MICHIGAN 48226


                                          'JUL 8 19?1




Commanding Officer
U.S. Naval Air  Facility
Sigonella,  Sicily

Dear Sir:

     As part  of our continuing review of the Navy's
financial management  system, we have examined  travel
and leave transactions  in the accounts of the Naval
Air Facility  to test the quality of disbursing  and
related administrative  procedures and internal  controls.
We examined a  statistical sample of 332 of  1,331 vouchers
paid in the  6 months ended September 30, 1976.   On 115
vouchers, or  about 35 percent of our sample, we  identi-
fied 141 errors.

Travel Errors

     On 104 vouchers,  we found 123 over and underpayments
totaling $1,762.   The predominant errors  included:

     --incorrect  deductions for meals and quarters

     --incorrect  application of lodging plus method
       of computing  per diem

     --wrong rate  of per diem

     --failure  to compute per diem on the basis  of
       constructive  travel

     --erroneous mileage  for member/dependent travel

     Administrative  examiners at the Fleet Department,
Navy Finance Center  (NFC), Cleveland, Ohio, also  reviewed
these accounts and  identified 10 errors totaling  about
$650.  Our tests  indicate that the unexamined vouchers
contain 369 additional  errors totaling about  $5,300.

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