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092448 1 (1971-11-02)

handle is hein.gao/gaobacwjd0001 and id is 1 raw text is: UNI .ED STATES GENERAL ACCOUNTING OFFICE 3 REGIONAL OFFICE 2006 WASHINGTON BOULEVARD BUILDING 234 STATE STREET DETROIT, MICHIGAN 48226 NO\ 2 1971 Captain J. C. Donahe Coffmaniding Officer Naval Ammunition Depot Crane, Indiana Dear Captain Donahue: We have exadned selected transactions in the 1970 financial returns of the depot to evaluate the quality of your disbursing operations. In our tests at the Navy Finance Center, Cleveland, we reviewed 178 military pay records and 164 rllitary and civilian travel vouchers. Ue found a large number of errors-94 in the 342 records examined. Seventy-two errors totaling $1,195 resulted in over and under- payments of pay and travel. Twelve of these errors, totaling $125, were previously identified by the waministrative exawiners at the Great Lakes Navy Regional Finance Center. The other 22 error; we found involved leave sceounting (64 days) and tax reporting. These could eventually result in losses to the Govarnmt or to the sear- vicemen. The appendix sumarises our findings by error type, frequency, and enount. At the depot we inquired into the caues of the errors and reviewed ott r aspects of your financial mnagement system. Our observations and findings are presented below. Pay ad travel errors were primarily the result of: --failure to verify payroll postinge, --unfamiliarity with or misapplication of certain eotitleent regulations, and --lock of prepayment review.

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