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092395 1 (1972-04-03)

handle is hein.gao/gaobacwhd0001 and id is 1 raw text is: UNITED STATEs GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 2006 WASHINGTON BOULEVARD BUILDING 234 STATE STREET DETROIT, MICHIGAN 48226 APR 3 1972 Commanding Officer U.S.S. NEWMAN K, PERRY (DD-883) FPO New York Dear Sir: We have examined selected financial transactions in the accounts of the U.S.S. NEWMAN K. PERRY for the 6 months ended June 30, 1971. This work, a part of our continuing review of the Navy's financial management system, was done by our staff at the Navy Finance Center, Cleveland. We examined 145 of 284 military pay records, 17 military travel vouchers and 25 miscellaneous pay and allowance vouchers. We found 29 monetary errors, seven leave accounting errors, and two errors in reporting taxable income. Eleven percent of the pay records, 71 per- cent of the travel vouchers, and 28 percent of the miscellaneous vouchers had one or more errors. Our findings are summarized in the appendix. Payroll posting and verification procedures and leave account- ing appear to be the significant problem areas. In our statistics you will note a $353 payment was not posted to a member's pay record. This was made on a regular payroll and is considered a serious de- ficiency. In addition, none of the special payrolls contained sig- natures evidencing verification as required by paragraph 40162f, MPP. Reports issued by the Brooklyn onsite examiners show that leave accounting has been a continuing problem on the PERRY--attributed primarily to failure of the personnel office to send the disbursing office the required leave documents. Only one of the leave account- ing errors we found could have been caused by the personnel office. The remaining six were disbursing office errors--four leave record balances and two leave accruals were incorrectly computed. We recommend you inquire into these matters.

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