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093254 1 (1972-10-27)

handle is hein.gao/gaobacxcj0001 and id is 1 raw text is: OCT , 7 1972 Commanding Officer Naval Ammunition Depot BEST DOCUMENT AVAILABLE Crane, IndianaBETDCMNAVIBL Dear Sir: In November 1971 we reported that your depot imprest fund was being replenished even though the cashier was not submitting supporting sales docu- ments with the reimbursement vouchers. Actions were taken to correct this problem. However, we now find that many documents submitted are incomplete -- they do not adequately support the vouchers. Navy regulations require that vouchers submitted to a disbursing officer to replenish the imprest fund be supported by an authorized purchase requisi- tion and an original invoice, delivery ticket, or other sales document. As a minimum, such documents should evidence quantity, unit price, and total amount. Past experience indicates the absence of such information can result in erroneous payments. As a follow-up to our 1971 review, we recently examined three vouchers replenishing the depot im- prest fund in May 1972. While we found that these vouchers were supported by sales documents -- an improvement over previous practices -- almost half of the 128 documents we examined were packing slips not showing unit prices and total amounts. Without such information, the disbursing officer has no assurance that he is properly replenishing the fund. As a prerequisite to reimbursement, the disbursing officer should cursorily examine all imprest fund vouchers and related supporting documents. He should not replenish the fund until adequate supporting documents, containing the information cited above, are received from the cashier.

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