oversight

Disbursing Transactions, Naval Air Station, Brunswick, Maine

Published by the Government Accountability Office on 1971-11-04.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                   UNITED STATES GENERAL ACCOUNTING OFFICE
                                     REGIONAL OFFICE
                              2006 WASHINGTON   BOULEVARD BUILDING
                                         234 STATE STREET

                                 DeTROIT, MICHIGAN          48226




Aaml Air 4tatrio
Anuaxvic~f;L,     AiIM

LAQ"r ;-Ir:


      I4ar Btail at t~se &Yvy FizWJWcQ Caltts, Clovslal)*, ra& test"b
tausact±Qims in too* accenta of YOur static. lot u . 6 est.,as owed
Jiam 170 to UVRIAYte tiO quaLity of cisaW~rsitn.       Usift aWPLing
"cciiaitguess      ' 4 NuieeZ"     for review 3.3tO of 2#WT zeiuor~~lar                     icly
mdllu4tay PAY £Y-90sis aiwu 1.DLb Of 4,334 disbmrseweat vuookwrn.

       4k rowA £ Ua
                  large number OX err r.        3o5 c tue 1,#43 recor"a
caxlnemI. T'ee inc-LuOJ 326         toazt errorzv   taI.1w; 4a'1,     3?
Iwave acogwit;lq errors for 2Zb uays, md two erasa       u in repom-ting
taxab1.e LUJms111  We estdLme tiw UQQZ~.Lae~i r*oogta 00ntaiu an addi-
ti"OnAJ 1l,.L2U *error*
                      (B   acw tar, totaIag WA3         , U0 iAvt    soiwtb-
ias for 1,3T( uays, Mac .O tax reportiLng).       ArkaU.. mm-. in tac appea-
diX.        Zie mome stgwifioant probics axer                 ame zg.gaigated below:

~QiJfrlt~PwY ~.y LClts
       --     L4vers1. GifPfervit tyPe vi era or ocaurrie4 in acowatimzl
              Vowr 16s6ea -. e%3mrtin, USL=M& IuCOrxat4, LaiUlPS to
              cliArde Uaw ubE2u* c rWegn gleav oan dqoaU ea rare           in-
              c    srrecty, an) camJ1iting leave csarne    lixoparly. Tlilxr-
              tc n oI' tU.4     estrrors alsb r6eu Ltv; in   cOartrect pajsnt
              of leavt ratior.s.

       --     In 1.3 a wicu      nttue    l rot ic      we            si.;wUstaet.it  for peri-
             oE oi0' leWav oxr temwerly U                    ut'i requirt
                                                            an                 Joy parigxapjta
             3c016) BZ 3o016? 0 toxv*my7.
             L-
             kier #ad @wrtpsyWmat             total4xag "_47        res"a&i ,          reeu hIp-p.
             or compsatat Iwm      or extensions @f etries                  au ler pay recard..
           Ina3 mam 1aetLvu* t.w"_)                    Oi4tJa)      d44 14nWlf
                      tw1o
                      boe     at 4.pWMirs               rw  osri'rL     at 00srn
           pl d_
                  --i
           alu 1.aJms     l m e-                   -   a gr aLA       aw.a bLO
           mIe   IWA4 IW pSSPm mahO4  5iU   raa               e   3/   at tn. Jdm.
           hl  .zsOPa, *ftM iOaLr
           ~reaaqte              ~r  2474.
                                     l ?"t.

           .le    Wvel    W     .g    pFr    per dMi         lin
                                                         tOtLeD          L vW~
                                                                           v   tmu
    --
           wea     in aa   Si   Or MB
                                ol'm           CwtE                y to
                 01-I *ad 3 af W     (see v#ro                    20d and 2.).

                                   disBm
                                   deZSt       waveuderto                _*g*tat        tIXmvsl
     --    FqWU           flw
                        or a.al    entitcrmewntso   In   6s     Sea.S, distances
           aLLonmeu                                                or wre ca-
           wre L&4i4 an tive yr me          of tTsrort4t*.ij
                                  fwrap.. -i   355 el   tee   JTnl  e     a
           gated luorretly.                                                 e SO
                                    anO
                                    smaev ¢cdit:Lns   voaice.  (veryl   t:v
           ton i6Olerilne disx
           of co4e     carrier or          tiGy
                                             iitrncs    (re     trcAser5    ?'j59
           sn     25r).
                    O
                                                               ai* t aep-
              x-teean maboru wer nct pa$. per Jliea wale auo ^-5i
            Orti.L* SaZasautrlr3ed by Pa1x pI  7     Mi/1)T.lc
            of tw 4T (aee vucer¶cm        5 a2554sj ailk)).

                               Dt~."~t~
                              _Sl~u-mfoa                                 rt             aA
Cfvh~a            E
                                                     Yor a qurtr     ,o w
      --    .Yven travclers wre plti ,wr ;ie
                                            V" iuatd" )U aawuMb o.Xs1t    UUQ
            vtan dapartwm or rensZ                   pa    t   a
                                                               as&re  u   "JOriz-
              w-bi -l2lgof      tos qu-rter.   oucu
                                    b4 a OtaetaiMt JustWifyin tw& tm        OX
            eu wLMLO   SVppt@dJ                                          ot
             tepr-tu*t or rexturn   tm fltauc  tu
                                                i  WMr"Pii    CW>102s
            tvs J1 (see voxner:>S)


                                                          La NOWtL =r              tw
      we cvouol uatSubistiatC eaitwlAuDM*                                          raturz-
                                             S*W           rUSo    fpSx*aAI4r
of L~r dOUAI16u. IhyINSU TeO K                        of  ohaoie     (-Ws      -    ) wsr
i    tram carema.s        a eepxarStiOn
                                  to              r
                                                ,ee
                                itr              aiw   trave.L   orders     w-      ivai wetrd
  Mt    p       bj.   urLtt Fiinsmries
                                      Alvu, In at lan't             Ow r                 or
O WZ puxag"pp 400?-Lb(7).                                                             ma.
                e drsed to sa          t,     *SylblXS           t
   es ere
                                                                                 nuor




                        '      e tu MI p                      3bli2
                                                         irruphr        aie  liL-'
and lmx'te'f irAn eaaox,4W2
                          24@    sa1,j 2514,b).
 (mm vauctars
                                                ±te        review
     In ta Iast 3 seWst mlte exuai1S Bpert      takwl'-d-L   rY)4.
                           265 eaZ1omAS pWin2ts
at yow statiom and leutled
                                                              - 2 m
In worotf
       I4                      reperU, tam a inetmw aemrn                             tt    dS1malog
                                                                                            0Aa
art      *1. peavaw            u-h       ua   wkd      a            t   zs*           of Py xmw           e


               mrasa cFr rjervu u              L&Ltdit     to rreoBM ao*LvLaba                at taeo V
srlt  u m to IWasO t          LaOM   n )$f .  m wr, mSW fodL
tt'.i    tsat i%slbme   - poso8eL nhad to beer mem  fkmlUw vitk
reSa Li-sJ *- prttmulaa    y 1ew mo_ mve.. W wuspg     aaauftl
.re-v of LCAT Iaev Aot m att       IftrlstLm 7M.63A of Apra 2,
J.9T'l     awe the Z$Th "loam. at ta. wNavy ?rnel Zinixawlmm

          ie are         emalamift Imf                ftl oOesM at        w noot            orn soft
                                                                                                G.os
eW laru~al LoWuirtm to osin t ]m in 1r6mta                                        m ofhmo
                                                                                     uoRs          erom
&ad in        UkA&Jji     carrative atma.S         Whe umad eepaWt~ your owa=tS
m or" obrw-ermZ                      &ar4 wita advias of FA W &Aias  ai.rf, tIX You
 oso adeltiomr aLt                   L*s, pLe         let ultm U-

          Xiaeis of. tXi-s 4t1ar              Vrt     beir4g &ent tO the Catrsr  th
xty tyh           iec ;t,4w          bV3 Nle tfary            Lvto" VW Cama"Ing o*tearo
lkvy      hgionwL8i VII&eA               ikEwtur, Was~nbtma; t"               Wfcer        In, Czarp,




      cniar     o.      at4Lat Oa         A            %"I.



                     aa~~arr~~i
                            ~~s~tr-e~u        I~di)
                                         U. So. GBmL wcVPrlW 07FICR
                                               mUe   IT Rz]~1AL        wrIcE




cmut          rts         m     t ost    ped
    driS ablems or credited                                  ^/
  lsemrroct ly                                             13~ /               $       322.89


Lam rations aot oredited or                                                              5.56    $       65.24
  croedit           ir        rly                          13

Cousputaoiea         of       nxtae     or ties
                                                           a!                          144..83           52.42
   periodo

bosc Gtlovasee for quartera aot
 paid to single uArm o.a per-                                                                            183.12
  -uenA dcoksse of statri'                                   3

Aviation pay not stopped wh
                                                                                       285.00
 flyig orders remked

Duplicate doduction of cEauted
   rations                                                      1.35

   Lamp sau    law  settlawt for                                                                          19. 8
   wrong       Bser of days                                     1
                                                                                                          18.00
   Arroneoue alotmnut dectian

Coemmatd rationa  not credited
                                                                                                           5.56
  for proceed tis
                                                           _44                     $    758.28       S   396.57
                    Stotal
                                                                           AFPPfEDI
                                                                             Page 2
                        KILIUAY TIAVZL - PEWWQT      CHANGE OF STATICH

            Type of error                 NL.mber           Ove21amt      Ud arvamnt
Per diem

  Not paid at separation zeuter             15                            $       96.00
  Not paid on travel days                   12                                    66.91
  Paid while in a nileage or leave
    status                                  11               $   671.35
  Paid for periods prior to required
    reporting date for training              6                   125.80
  Wrong rate                                 5                    14.80           18.00
  Meals not deducted or it:properly
    deducted                                 3                     4.48            2.24
  Other                                      3                    18.00           19.00

Transportation

  Distance based on wrong mode               8                     3.18           29.76
  Incorrect distances                        5                    47.16            4.44
  Dependent travel between
    unauthorized points                      4                   169.56            1.95
  Cost of transportation furnished
    exceaed  cost authorized                     1                 6.05
  Wrong rate                                     1                                 4.43

Reimbursable expenste

  Paid in a mileage status                       I                 2.OU
  Travel to lodging not allowed,
    quarters availabla                           1                 2.00

              Subtotal                      76               $ 1,064.38       $   242.73

                         MILITA1Y TRAVEL - TEliPORARY ADDITIONAL DUTY

Per diem

  Meal allowances not deducted or
    improperly deducted on days of
    departure or return                     23               $    77.74       $     7.60
  Wroag rate                                 i                    95.15            83.64
  Incorrectly paid for construc-
    tive time                               13                    52.45           22.90
  Not paid while performing tcmp-
    orary duty                               4                                    79.46
  Paid while in a group travel
    status                                       3                 4.90
  Comqutation                                    1                 1.28

 raupoat~ation
   Monetary allowsanes - wrong rate
    or distance                                  3                                  9.32
                                                                                          r8 3



                         EllJ~ J3Y TIAVL         TRLWOSAEY A1~I?~9~ALe         WAf



 _imamLft              d
                     (Coat'      d.)
-=emtary     slmuwmc            cot paid to or
  flm     afirport                                   2$                                   4.08



 lot paid for        Sodgir       own
                                                      1y                                  4A14
  group trawel
 Ldiag        p""s-s      ,,t     suWlorted
 by trespt                                            I                   $    5.40
                                                                                           1 50
cOequtSatte

             Sbtatel                                                      $.36-A:-2     SZMA-

                                MUT     T        -   5kAAhg:   wtAFROM
                                                                   FROW       ERVI(Sj

Incozrect ditmames                                   28                   $ 80.40       $ JS.72
aighir   dioteys       used isntead
               trriesr                               22                                   -8.28
 of ecrr
                        ,poitts                       a                       48.48        9.84
-uauthorized temlual
                       points                         6                                   29.28
WrE5 entitlmmmt
ifpticat      paysnmt                                 1                       1e7.74
rawr dem not paid at s*Wr&tioa
 cot cr                                               I                                   10.00

              Subtotal                               66                   $316.67       $223. 12




 Unuthorized for departre
   or reoLra   within 30 itrotes
   oft quarter                                        7                   $     ;. 25
 Ien *eCs    of ConstructiY@ trlI
   tim                                                    5                     4a.00
 wroug rates - traml by aitrer*ft
   or Govermet       esl1                                 5                    10.50    $ 21.75
  Atrl                                                    7                     8.85      65.75



 Taxi fores,   Lips - no        ried
                              uto                         7                    46.00
 Paid a"  way to airport tuitead
  of Zroud trip                                           7                                37.70
 Pad f£m &ty stat   otte idstead
   f hem                                                  4                                31.40
 CmotrutwVtw etit     c.macrtsP    based
   d bue inotead   of   air

               subtotal                              45                   t 5S. 60
                          ~P..~~~                                                          AAPIDII




                 _ M of- error              -et                           cm::---

    a
 raid                       d         dity
     ,a.d 3C ·        .!,a and p!' dilm
      instead of 6ce a ail                            19              $       181.49
     tneorreet dttarzs                                 2                        4.40
     1Wron per die rate                                                                    $         2.W0
     CM    ted rat ins not paid
      Iltugbh ;lss not uted                            t                                             18.73

Jtt__io     a_
            c            d to prvatce maeo
      'burseAd
       b               or teael      days                                       2

                 Slttota1                    24                                 4.t
                                                                              19.67

                  atAl -        toeteary e.rrrs            V          $    72 . 4
                                                                          h26,             $     1    biL


                  _         error                                  _ 9',vr.     iJ     _       4.rStatd

                                                       15             31 dayo                   3 days
 oeJasy ea route izt orrectl? charged
 loQt cbaz~ceP                                          F             89 days
 &alaneP      ceapute'~ incorrectly                     3            112 days                  23 days
  -redited incorrctly                                      4          11 das                    1 day
                                                           2                                    5 da
 DupLLeate or ineeorrct chargt

                 Total    - leavv.    errors              /
                                                       37Ad          23                    .Lv
                                                                                            3

                                                  TA( MEPOPRTING

 F..~ht deek hbaardous duty
  pa;y ot recorded as t.Ix.blIe
  lncnoe                                                   1
 a-.rnic pay for I aonth not
  recorded as taxahle incoeiw                              I

                  Total - tax erroro                       2

                  Total - all *rror                   365

        e
       Iaclude* three verpaymets for $69.06 vod by ot-i: disbursing  officerm
 -     Isel   s $131.23 pay adjustmet utborisltitw issued by NFC, Cleveland,
        , d $1.39 underpaymmt made by mother disbursing officer
       Fay adjttmat authorisation tleed by WFC, CrelO   ad
       -in lac e~f    rrrr adjustd    subsequent  r   ,    error ad by
         mastbr dIsbwrtiU officar, ad er  orr    ietified  by dlmifstYratiOv
         ueminers