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092591 1 (1971-08-06)

handle is hein.gao/gaobacwls0001 and id is 1 raw text is: '/-Z 5 7{ UNITED STATES GENERAL ACCOUNTING OFFICE 1 .9 REGIONAL OFFICE 2006 WASHINGTON BOULEVARD BUILDING 234 STATE STRECT DETRoIT 26, MICHIGAN AUG 6 1971 Commanding Officer Naval Radio Station (T), Cutter East Nachies, Maine 04630 Dear Stra We have examined financial transactions in the accounts of your station for the 6-math period ended June 30, 1970, to test the ada. qucy of your diabursing operations. In our tsts, made at the Navy Finance Canter, Cleveland, we reviewed paymnts on 74 of 145 mattery pay records, 110 mtiltary and civilian travel vouchers, and all ta proot fund transactions. lie found 93 pay and travel errors totaling $1,796 and six errors in leave accounting. We also identified deft- cenotes in imprest twud procurement and paymnt procedures. Our findings are sa rizd in the appendix. The xuber and variety of travel errors indicate that disbursing persoael are either not aware of or having difficulty interpreting existing regulations. Moreover, payroL posting and verification pro- cedures need to be streanthoned. A faw of the more significant problem ares are presented belont **Five man (ne oith pay recori accos) were overpaid $491 be- cause payments ware not charged to thefr pay records, Six of the 19 payrolls proccsed dunas the femonth prid were not stpood on the last pa&e of the money list as required by para- araphs 40162f, 90%37a and 9054C0 of the YI' to ab verifications were made by responsible personnel. All of the ere owere ado on unsigned payrolls. -Fe tilitary travaelrs wmre paid per die% at an incorrect rate on the day of return from temprary duty. Effective June 1, 1970, the rate was reduiced frea $25 to $11.00 per paragraph M4205-Sc of the 3m. ror exaFor ls, see vouchers 35984 and 36974. -Per dies was not prorated as requtred by paragraph N14205-4b of the JTR for nine military wen traveling less than 24 hours. Under such conditions per dient should begtn when travel starts and and when it stopsa with one-fourth of the $11.80 rate pay- able for each 6-hour perio. For exampte, see voucher 36515. BE$ DOCEtW1d S 91

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