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093297 1 (1972-08-23)

handle is hein.gao/gaobacxdk0001 and id is 1 raw text is: OS3L37 - T) ~~ UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 2006 WASHINGTON BOULEVARD BUILDING 234 STATE STREET DEToIT, MICHIGAN 48226 AUG 2 3 1972 Commanding Officer U.S.S. ALLEN M. SUMNER (DD-692) PLe5 5 7e FFO New York Dear Sir: We have examined selected financial transactions in the accounts of the U.S.S. SUMER for the 12 months ended December 31, 1971. This work, a part of our continuing re- view of the Navy's financial management system, was done by our staff at the Navy Finance Center, Cleveland. We reviewed 297 of 521 military pay records, 194 of 225 military travel vouchers, and all (60) miscellaneous pay and allowance vouchers. We found 247 monetary errors totaling $4,052, 16 leave accounting errors, and 14 errors in re- porting taxable income. Twenty-four percent of the pay records, 46 percent of the travel vouchers, and 33 percent of the miscellaneous vouchers contained errors. We usually limit our examinations to one 6-month pay cycle and we proceeded on this basis with the SUMNER accounts, selecting for review accounts submitted in the 6 months ended June 30, 1971. However, our tests disclosed several significant problems, including serious payroll posting and verification deficiencies. Accordingly, we expanded our work and examined accounts for the next 6-month cycle. We found similar serious deficiencies in these accounts. Our error data are summarized in an appendix. problem areas are discussed below. --Thirteen payments were not posted to pay records; four were made to two members who had access to pay records. Two other payments for $210 and $72 were posted as $208 and $22. Incorrect payroll numbers were posted for 12 payments and 16 pay- rolls were not signed evidencing verifi- cation as required by parts 4 and 9, MPP. Major 0 39?7

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