About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

092374 1 (1972-05-02)

handle is hein.gao/gaobacwgs0001 and id is 1 raw text is: UTU STATES GEI4ERA ACCOUhT1NG OFniCE RI~CtAL CFFCE MMKe ManM 48M .~ J Uu&i Co~tanding Officer U.S.S. CSCADE (AD-16) FPO Ne York We have ezamined selected financial transactions in the accounts of the U.S.S. CASCADE for the 6 months ended June 30, 1971. This work, a part of our continuing review of the Naryes financial management system, was done by our staff at the Navy Finance Center, Cleveland. We examined 308 of 853 military pay records, 224 of 450 military travel vouchers, and 30 of 61 miscellaneous pay and allowance vouchers. We found 192 monetary errors, six leave accouncing errors, and one error in reporting taxable income. Eight percent of the pay records, 44 percent of the travel voachers and 33 percent of the miscellaneous vouchers contained one or more errors. These tests indicate that the auezained records in the accounts contain an additional 221 errors (207 monetary, 12 leave accounting and two tax reporting). Our find- ings are summarized In the appendix. Disbursing personnel apparently had considerable difficulty determining per dies entitlements. We found 147 travel voucher errors- over 100 involved per diem. These include the following: -Fifty-nine errors were the result of (1) improper deductions for meals on cannon carriers, (2) failures to deduct for weals available on silitary aircraft, and (3) failures to deduct for meals amd quarters on the day of return to the duty station. See paragraphs H1150-4, Y4205-5, footnote w and M4254, JTI. For examples, see vouchers 3897, 4072, 3631 ami 3846. -Incorrect per diem rates were used in 14 instances. In most of these ceses a local foreign rate was used instead of the $8 rate, or v4ce versa, contrary to paragraph K7253, JTR. See vouchers 4135 and 4144 for exaples. rt6+f r3- 9 .7 \~fr .- -- Dear Sir: LM092374 - 3M 7

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most