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093902 1 (1973-02-08)

handle is hein.gao/gaobacxhy0001 and id is 1 raw text is: 



           UNITED STATES GENERAL ACCOUNTING OFFICE
                      REGIONAL OFFICE
                 2006 WASHINGTON BOULEVARD BUILDING
                       234 STATE STREET
                    DETRoIT, MICHIGAN 48226


                                     FEB 8  1973


Rear Admiral Mark W. Woods                    lIIIIfif
Commander, Cruiser Destroyer  Force                LMOs902
U. S. Pacific Fleet
San Diego, California

Dear Admiral Woods:

     Our examination of  the accounts of nine ships in
the Cruiser Destroyer  Force indicates the ships under
your command have serious  disbursing problems -- we
estimate monetary errors  of $420,000 and leave account-
ing errors totaling  32,000 days during fiscal year 1972.
Our evaluation, part  of our continuing review of the
Navy's financial management  system, pinpointed the follow-
ing needed improvements:

     -- greater care by  disbursing clerks, particularly
        in preparing, processing,  and paying travel
        claims,

     -- better understanding  of group travel regulations
        by order writers  and disbursing personnel,

     -- stronger payroll  processing and verification
        procedures,  and

     -- more effective  overall supervision.

     In our evaluation, we  tested transactions in the
July through December  1971 accounts of five ships and
the January through June  1972 accounts of four ships.
We also considered  the results of examinations made by
Navy Regional Finance  Center onsite teams.  We selected
the ships at random  and the documents by generally accepted
statistical sampling  techniques.
     We examined  1,338 pay records, 800 travel vouchers,
and 125 miscellaneous  pay and allowance vouchers.  We
found over and underpayments  to crew members totaling



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