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092590 1 (1971-08-13)

handle is hein.gao/gaobacwlr0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ROOM 1600 FEDERAL OFFICE BUILDING 911 WALNUT STREET KANSAS CITY, MISSOURI 64106 August 1.3, 1971 Lieutenand Colonel John A. Rapp Commanding Officer U. S. Marine Corps Finance Center Kansas City, Missouri 64197 Dear Colonel Rapp: We have made a review to evaluate the effectiveness of the general audit branch's examination of travel vouchers. We believe the branch could be more effective by revising its audit approach to place more emphasis on vouchers submitted by activities experiencing high error rates. The branch has audited all of the vouchers submitted during one month by selected activities and attempted to cover each activity once a year. For the six months, March through August 1970, 36 activities submitted about 265,000 vouchers. The branch audited a total of 20,575 vouchers from 18 of the activi- ties and found an overall error rate of 7.1 percent. But thb error rates by activity ranged from less than 5 percent for 12 activities to 17.3 percent or more for two activities. Since only one month's vouchers were examined it seemed likely that many errors were not detected, particularly at those ac- tivities experiencing high error rates. A random sample that we' selected from the 265,000 vouchers after the audit branch completed its work contained an error rate of 12.91 percent. The errors are tabulated in the attachment. Our sample contained a proportionate number of vouchers that had been examined by the audit branch, but we found no errors in these vouchers. We believe, therefore, that the relatively high number of undetected errors resulted mostly from the branch's method of selecting vouchers rather than from the quality of its audit of individual vouchers. If the branch could be more selective in its audit of activities making relatively few errors, more intensive audits could be made of those activities where the error rates are higher. This should, in our opinion, significantly increase the effectiveness of its audit work. BEST DOCUJME AVALAf 1Since the sample was selected at random, the precision of estimates from it can be calculated. We are 95 percent confident that the overall error rate is from 7.7 percent to 18.1 percent and the dollar amount of the errors is from 0321,000 to $1.5 million. 50TH ANNiVERSARY 1921-1971

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