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![handle is hein.gao/gaobacxnt0001 and id is 1 raw text is:
DOCUMENT RESUME
00679 - [A0590749] (Restricted)
(Examination of Disbursing Accounts of U.S.S. Little Rock].
Decem'-er 20, 1976. 3 pp.
Report to Vice Ads. Robert E. Adamson, Jr., Department of the
Navy: U.S. Atlantic Fleet; by Walter C. Herrmann, Jr., Regional
Manager, Field Operations Div.: Regional Office (Tetroit).
Issue Area: Accounting and Financial Reporting (2800).
Contact: Field Operations Div.: Regional Office (Detrcit).
Budget Function: Miscellaneous: Financiai Management and
Information Systems (1002).
The disbursing accounts of the USS Little Rock were
reviewed as part of a continuing review of the Navy's financial
management system. A sample cf 205 of 410 vouchers paid in the 6
months ended December 31, 1975 were examined.
Findings/Conclusions: Errors were found on 48 percent of the
vouchers examined. On 85 vouchers, 122 overpayments and
underpayments totalling $2,000 were identified. Predominant
errors included: incorrect deductions for seals, payments of per
diem to members in leave status, payments of per diem to
recruits before reportin to duty station, and payment of per
diem at the wrong rate. On 37 vouchers, 29 members were
identified who received 29 days of leave not charged to their
accounts. Eight members were overcharged 13 days. Seventy four
percent of the vouchers in the sample lacked required reporting
and detaching endorsements. The administrative personnel abcard
the U.S.S. Little Rock either were not familiar with the travel
and leave regulations or did not exercise due care in preparing
and processing travel claims and related leave transactions. The
disbursing officer was not performing required supervisory
reviews and verifying the accuracy of the leave and travel time
reported by the administrative office. (RRS](ViewImageLocal?handle=hein.gao/gaobacxnt0001&div=1&collection=&method=preview&ext=.png&size=3)