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093564 1 (1974-01-14)

handle is hein.gao/gaobacxfw0001 and id is 1 raw text is: 

   005(
            UNITED STATES GENERAL ACCOUNTING OFFICE
  0l                   REGIONAL OFFICE
                  2006 WASHINGTON BOULEVARD BUILDING  0 1
                        234 STATE STREET  No
                    DETROIT, MICHIGAN 48226

                                               JAN 14 W94  )q3

                                               111/11 IIllhI 111( 11ll f ilIlfilll lll11
                                                     LM093564



1-1. S,, S.   MOUNT SAER (AR-34)
PPQI No v York
   f ls irs
     As part ot onr contiming  rcvie'  of the Navys
finanxcial  raagent  system, we   ramined selected
transaetioa  In your disbursing officer's  accounzts for
the t -months ended -Tune 30, 1973. Olf the 3$25 *ilitary
pay records and vouchers wea exainad,  69 had one or more
errors  -- an errar rate of 21 percent.  These errors,
sammarised t  th Oe ap-pendsx, resulted In overpayments,
uneraymnt&r& incorrect lave balnces.
     As   seaw in the apperdis, st   arrors ItnWe   per
dies,  ikeage, and leave  accoating    The0 west cannon
types of errors are discussed belo
      -  Per dtan allowantces wera not paid for periods
         of temporary duty and  for the day of arrival
         at the permaeat  duty  stationw  See paragraphs
         NO4205-34 and o and M4206, )Tr,,
      Intrarrrct   distances were  use4 in coaputing
         tisage  aClowatcesi
         Leaveaccounting  errors  resulted primrily
         from Acorrect   eomputation of leave eaned,
         particularly when  lost time was Involved a-d
         or  aewly enlisted mombers.
      e were   anble to pinpoint resoansiltity  or detem.ie
specific causes of   orrors since our review was Iatted to
records at the favy  Finance comenr  C1and.jt    Rever,   we


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