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B-125037 1 (1972-05-01)

handle is hein.gao/gaobaagls0001 and id is 1 raw text is: UNITED STATES GENERAL ACCO I 60FF WASHINGTON, D.C. 20548 FIELD OPERATIONS DIVISION 6 j~t MAY 1 1972 B- 12 5037tIIIIIIIlIIIIIlilji LM096584 Dear General Cushman: An important element of the Marine Corps system of inter- nal control has been the audit of military pay and allowances at field disbursing installations by the east and west coast disbursing onsite examination teams. Errors disclosed in their regular onsite audits have been averaging $1 million annually. These teams specialize in auditing military pay and allowances, and their examinations should be designed not only to detect and correct errors but also to assist disburs- ing officers in improving their operations. In our opinion the site audits are particularly impor- tant to your internal control system because of the limited scope of the admistrative reviews performed at the Marine Corps Finance Center in Kansas City, Missouri. These ad- ministrative reviews consist primarily of (1) an examination of current pay records to determine whether overpayments or underpayments have been carried forward properly to succeed- ing pay records and (2) an examination of reenlistment bonus vouchers and pay accounts of separated personnel. In our letter report (B-125037) dated April 6, 1971, to the then-Commandant of the Marine Corps, we recommended that action be taken to increase the number and the training of administrative review personnel at the Finance Center and that the scope of the reviews be expanded. We felt that these actions were necessary until the Marine Corps was able to improve its administration of pay and allowances at the installation level to effectively prevent errors from being made. If this goal is to be achieved, internal audi- tors, including the onsite examination teams, must play an increasingly important role. In reply to our April 1971 report, General Chapman indi- cated that personnel resources were not expected to be made 7 _A t _z___?6 ___

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