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093542 1 (1974-03-21)

handle is hein.gao/gaobacxfk0001 and id is 1 raw text is: rt~ r ~p C) UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 2006 WASHINGTON BOULEVARD BUILDING 234 STATE STREET DETROIT, MICHIGAN 48226 0q~3 yanf% MAR 2 1 1974 Commnding Officer U.S.S. BRYBWTON (DE-1086) FPO San Francisco LMo93542 We have reviewed selected financial transactions in the accounts of the U.S.S. BREVTON for the 6 months ended June 30, 1973. Of the 384 records we examined, 31 had errors--an error rate of 8 percent. These er- rors, summarized in the appendix, resulted in overpay- ments, underpayments, and incorrect leave balances. Errors in military pay records were predominant. The most serious problem appears to be in payroll post- ing and verification procedures. We found four payments not posted--two to a serviceman with access to pay ree- ords--and one payment posted in the wrong amount. These findings indicate a need for attention in this area. Other errors included incorrect totals of cash and check payments and erroneous computation of leave balances. We were unable to pinpoint responsibility or de- termine 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 disbursing office and can be minimized by better verification procedures and supervisory reviews. We are bringing this information to your attention so you can take action to preclude future errors. We would appreciate your comments on the causes and actions +tof3¾ '/23

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