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093471 1 (1973-11-19)

handle is hein.gao/gaobacxet0001 and id is 1 raw text is: 


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          3Q0j3471

UNITED STATEs GENERAL ACCOUNTING OFFICE
          REGIONAL OFFICE
      2006 WASHINGTON BOULEVARD BUILDING
            234 STATE STREET
        DETROIT, MICHIGAN 48226


Commanding Officer
U.S.S. Donald B. Beary  (DE-1085)
FPO New York, N. Y.


         ~;
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Dear Sir

     As part of our  continuing review of the Navy's financial
management system, we  examined selected transactions in your
disbursing officer's  accounts for the 6 months ended June 30,'
1973.  Of the 174 records  we examined, 22 had errors --
causing erroneous payments  to crew members and a private mess
and incorrect leave balances.   The errors are summarized in
the appendix.

     As shown in  the appendix, errors in computing leave
balances were predominant.   The other most common errors in-
volved incorrect  computation of payments to the treasurer of
a private mess for  enlisted members' rations and failure to
pay per diem while  en route between stations.

     We were unable  to pinpoint responsibility or determine
specific causes of  the errors since our review was limited
to records at  the Navy Finance Center, Cleveland.  However,
errors of these  types are usually attributed to the dis-
bursing office  and can be minimized by effective supervisory
reviews.

     We are bringing  this information to your attention  so
you can  take action to preclude future errors.  To assist
you, we are  enclosing information copies of informal  in-
quiries.  We would  appreciate your comments on the causes


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