UNITEDSTATES GENERALACCOUNTINGOFFICE REGIONAL OFF ICE 8~14 FLOOR PATRICK V McNAMARA FEDERAL BUILDING A77 MICHIGAN AVENUE DETROIT, MICHIGAN 48226 Captain R. F Dunbar Commanding Officer Fleet Accounting and Dlsburslng Center U.S. Atlantz Fleet Norfolk, Vlrglnla 23511 Dear Captain Dunbar: Enclosed 1s a copy of the report on our review of the accounts of the Naval Air Facility, Slgonella, Sicily. In the 6-month period covered by our review, the dls- burslng officer paid 1,331 travel vouchers totaling $52,465. We reviewed a statlstlcal sample of 332 vouchers and ldentlfled 123 over and underpayments totaling $1,762. We also verified periods of leave shown on 92 vouchers and found 18 leave accounting errors. Our tests indicate that the unexamined vouchers in the accounts contain 369 addltlonal over and underpayments totaling about $5,300, and 54 leave accounting errors The report shows the predominant error types and related disbursing deficiencies. As part of our review we also evaluated the results of the most recent administrative examination at the Naval Air Facility by your onsite audit team. The report issued by your staff in June 1976 disclosed six per diem overpayments and several leave accounting deficiencies. We could not compare the results of our tests with those reported by your staff because we covered a more recent period. However, our flndlngs indicate that disbursing and administrative personnel at Slgonella need assistance or addltlonal training in processing travel claims and related leave transactions. In our analysis of the onslte examlnatlon report, we found no lndlcatlon that your staff verified the accuracy of delay en route computations and leave charged to members' master military pay accounts. Since our review showed a high lncldence of error in these transactions, we recommend that such verlflcatxons be included as part of your next onslte examlnatlon at the Naval Air Facility We will appreciate your cooperation in this matter. Sincerely yours, Walter C. Herrmann, Jr. Regional Manager Enclosure Copy of letter report to Naval Air Faclllty cc: Commanding Officer, Navy Finance Center, Cleveland, Ohlo
Examination of Disbursing Transactions: U.S. Naval Air Facility
Published by the Government Accountability Office on 1977-07-08.
Below is a raw (and likely hideous) rendition of the original report. (PDF)