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)

                                   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
        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
       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
  Copy of letter    report    to
     Naval Air Faclllty
cc:   Commanding Officer,       Navy
        Finance Center,      Cleveland,