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093235 1 (1972-11-24)

handle is hein.gao/gaobacxce0001 and id is 1 raw text is: 


         UNITED STATES GENERAL ACCOUNTING OFFICE
                   REGIONAL OFFICE
               2006 WASHINGTON BOULEVARD BUILDING
                     234 STATE STREET
                 DETROIT, MICHIGAN 48226


                                 NOV  241972



Long Deach Waval Shipyard pL& 6e 2
Long 8ach,  California
Dear Sih
     We recently made a  follow-up review to determine
if the corrective action promised  by your supply per-
sonnel during our January  1972 audit of imprest funds
was effective.  Substantial  improvements were evident
ft three of the five problem  areas we had identified.
     In or  January audit  at your shipyard, we noted
several questionable practiees  employed by officials
involved with imprest fund operations.   ThKese icluded:   it
      * supply personnel spittting  orders to
        circumvent  the $250 lint  on imprest
        fund purchases,
     *  cashier accepting  altered invoices and
        adjustinj  invoives to agree with purchase L
        reqaitiuons,
     -- cashier receiving  and signing for deliver- C
        tes for which he makes  payments,
     *  requisitioning personnel  defeating the
        priority system  for emergency purchases          cc
        through the  Imprest fund by assigning
        high priorities on  numerous aon-eertency
        items  (176 emergency buys totaliug $31,000
        in October 1971),  and
     Ssupply   personnel  accepting unsigned requit
        1etions.
     To evaluate the action  taken to overcome these
matters, we examined  three of the shipyard's 14 imprest
fund retbursement  vouchers  submitted during April,

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