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088998 1 (1977-07-08)

handle is hein.gao/gaobacuzf0001 and id is 1 raw text is: rp S2 UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 8TH FLOOR PATRICK V McNAMARA FEDERAL BUILDING 477 MICHIGAN AVENUE DETROIT, MICHIGAN 48226 JUL8 tal Captain Dene B. Stratton Commanding Officer Navy Finance Center A. J. Celebrezze Federal Building Cleveland, Ohio 44199 Dear Captain Stratton: Enclosed is a copy of the report on our review of the accounts of the Naval Air Facility, Sigonella, Sicily. In the 6-month period covered by our review, the disbursing officer paid 1,331 travel vouchers totaling $52,465. We reviewed a statistical sample of 332 vouchers and identified 123 over and underpayments totaling $1,762. We also verified periods of leave shown on 92 vouchers and found 18 leave accounting errors. Our tests indicate that the unexamined vouchers in the accounts contain 369 addi- tional over and underpayments totaling about $5,300, and 54 leave accounting errors. The report shows the predomi- nant error types and related disbursing deficiencies. While we are concerned about the large number of errors, and the causes of these errors, we are equally concerned about the adequacy of the Finance Center's administrative examination program. The examination group in your Fleet Department reviewed 189 vouchers in the Sigonella accounts in the period covered by our review and reported 10 travel overpayments, a substantial understatement of the degree of error. Administrative examinations complement other elements of management control. Without reliable error data, Navy financial managers cannot effectively evaluate or improve the quality of disbursing. The Navy Comptroller estab- lished the administrative examination program to provide assistance to disbursing officers, insure quality of financial transactions, and strengthen the system of internal controls. Our analysis of the Sigonella account indicates that the Finance Center's examination program does not satisfy these requirements.

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