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093269 1 (1972-10-12)

handle is hein.gao/gaobacxcr0001 and id is 1 raw text is:        -3 OZ36OS

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


                          641         OCT 121972
 Commanding Officer     -Y
 U.S.S. GUR    (DD-783)
 PO  San Francisco                    BEST  DOCUMENT  AVAILABLE
 Dear Sir:
     As part of our  continuing review of the Navy's financial
 management system we  examined at the Navy Finance Center,
 Cleveland, selected  financial transactions in the accounts
 of the U.S.S. GURKE  for the 6 months ended December $1, 1971.
 Our review disclosed  numerous errors in pay records and
 travel vouchers which  resulted in over or underpaying crew
 members and, in  some instances, improper leave balances.
     The more significant  errors involved:
        use of the wrong  rate in computing temporary
        lodging allowances,
        improper posting  or failure to post payroll payments,
     I* inaccurate leave  accounting, and
        use of unauthorized  point of origin in computing
        dependent travel  allowances.
     We believe that most  of the errors disclosed by our
 review could have been  avoided if disbursing personnel
 had used greater care  and followed prescribed procedures.
 For example, we noted  that none of the special payrolls
 contained the signatures  evidencing reverification and sight
 verification required  by paragraph 40162f, MPP.  The errors
 are summarized  in the appendix.
    We are reporting  these matters to you so that you
might investigate  further the causes of the errors and
take action to preclude  future errors.  To assist you in

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