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089037 1 (1976-12-20)

handle is hein.gao/gaobacvav0001 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


                                                & 0 Dec 1976




Vice Admiral  Robert E. Adamson, Jr.
Commander,  Naval Surface Force
U. S. Atlantic  Fleet
Norfolk, Virginia   23511

Dear Admiral  Adamson:

     As part  of our continuing review of the Navy's
financial  management system, we have examined  the
disbursing  accounts of the U.S.S. LITTLE ROCK  to
verify the  propriety and accuracy of travel payments
and computations  involving leave.  We reviewed  a
statistical  sample of 205 of 410 vouchers paid  in
the  6 months ended December 31, 1975, and found
errors on  99 vouchers, or 48 percent of the total
examined.   Our findings are summarized below.

Travel Errors

     On  85 vouchers, we identified 122 over and
underpayments  totaling $2,000.  The predominant
errors included  (1) incorrect deductions for meals,
(2) payments  of per diem to members in a leave
status,  (3) payments of per diem to recruits under
instruction before  they reported to their first
permanent duty  station, and (4) payments of per
diem at the wrong  rate.  On the basis of our tests,
we estimate  that the unexamined vouchers in the
accounts contain  at least 122 additional errors
totaling about  $2,000.

Leave Errors

     Periods of  leave were shown on 129 vouchers.
On 37 of these vouchers,  we identified 29 membeis
who received 59  days of leave that were not charged

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