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089401 1 (1972-04-21)

handle is hein.gao/gaobacvjl0001 and id is 1 raw text is: o~~~2(z1~( -7-- ~52Q *9 April 21, 1972 Captain J. G. Smith Commanding Officer Navy Regional Finance Center Norfolk, Virginia 23512 Dear Captain Smith: .7 We have completed our survey of accrued expenditure reporting procedures at the Navy Regional Finance Center (NRPC), Norfolk. The work performed was part of a survey of the communication and control of accrued expenditure data at selected activities in the Department of Defense (DOD). The results of our work are intended primarily for the information of the President's Commission on Budget Concepts. The survey was directed mainly toward determining how well ex- isting communications and processing systems were operating in pro- viding accrued expenditure data as of June 30, 1971, and periodically thereafter. Emphasis was placed on identifying the actual procedures followed by the NRFC and determining whether these procedures were in accordance with the instructions and regulations of the Navy, the DOD, the Office of Management and Budget, and the Treasury Department. Our survey showed that accrued expenditure data is usually pro- cessed and reported in a timely manner. We noted, however, that monthly reports of accounts payable were understated. We tested 275 vendor invoices and found that 163 invoices amounting to about $49,000, or about 63 percent of those tested, were incorrectly classified as non-accounts payable items. Although our test was limited, we believe that the high percentage of errors in the in- voices tested indicates that the monthly reports of accounts pay- able may be substantially understated. We found that the primary cause of these errors was that personnel responsible for classifying invoices were not adequately informed about the NAVCOMPT Instruction 7300.85B criteria for deter- mining accounts payable for reporting purposes. The Director of the Finance Department told us that he was aware of the problem and that training of responsible personnel and spot checking of ~io~i9~ (I

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