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092948 1 (1971-05-17)

handle is hein.gao/gaobacwvb0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 2006 WASHINGTON BOULEVARD BUILDING 234 STATE STREET DETRoIT, MICHIGAN 48226 MAR 17 1971 Commanding Officer U.S. Naval Communication Station LMO92948 Londonderry, Northern Ireland > Dear Sir: As part of our centralized examination of disbursing officers' ,z accounts at the Navy Finance Center, Cleveland, we tested the accounts submitted by your disbursing officer for.the period January through June 1970. Applying sampling techniques, we examined 196 of the 390 military pay records closed during the period and 133 of the 240 travel voucher payments. We also examined a selected number of procurement and collection transactions. The exercise of greater diligence in processing financial trans- actions could result in substantial improvements in your disbursing activities. Three hundred-and twenty-nine errors resulted in over and underpayments totaling $5,021 and 78 errors resulted in improper record- ing of leave, taxable income, and tax withheld. Further, we observed insufficient support for imprest fund transactions and a lack of care in pay record preparation. Projecting our sample findings, we estimate 367 additional errors (289 totaling $3,663 and 78 in leave or tax recording) were made in the 6-month period. The number, variety, and recurrent nature of many of these errors show a serious failure to follow regulations as well as a lack of care normally expected when making disbursements. All of the errors are summarized in the appendix. To illustrate the types of errors found, several examples are discussed below. Military pay records --Sixty-six leave accounting errors resulted in incorrect leave balances on 57 of the 196 pay records examined--a total of 702 days. Errors were made in several aspects of leave accounting-- computing balances incorrectly, failing to charge leave used, charging leave on delays en route incorrectly, crediting leave earned improperly, and charging leave twice. Thirty-three of the errors also resulted in.incorrect payment of leave rations. BEST DOCUMENT AVAILABLE 50TH ANNIVERSARY 1921-1971

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