UNITED SL ;ENERALACCOUNTING OFFICE 1 -GIONAL OFFICE zoo6w WC-I-ON BOULEVARD BUILDING 734 STATE STREEI- Dn >o-, MICHIGAN 48226 ' Commanding Officer Naval Ordnance Station I h Louisville, Kentucky 40214 Dear Sir: In a recent examination at the Navy Finance Center, Cleveland, we reviewed 30 of the military pay records that were irregularly closed by your disbursing officer in fiscal year 1971. We found 10 errors -- six involve leave and four withholding and FICA taxes. For example: ' -- an officer was underpaid $260.10 because a 60-day quarters allowance was not included in hrs lump ' sum leave settlement. -- an enllsted member's taxable income was understated ,$y $270.78 because part of his basic pay was not re- ported as taxable income. In a prior review of 13 pay records irregularly closed in the 6-month period ended December 31, 1969, we found similar errors on SLX records. We also examined military travel vouchers paid in this period and found a high incidence of error in payments for permanent change of station and temporary additional duty. We found errors on 22 of 56 vouchers exammed. We believe you and your disbursing officer should inquire into the causes of these errors and take action to prevent their recurrence. To assiat you, we have enclosed copies of our notices of exception and informal inquiries on the more serious discrepancies and an appendtx listing all of the errors. We will gladly provide any additional details you may need. We would appreciate your comments on our observations and advice of any actions taken. We are sending copies of this report to the Comptroller of the Navy; the Director, Navy Military Pay-System; the Commanding Officer, 50TH ANNIVERSAkY 1921-1971 Great Lakes Navy Regional Fin we Center; and the Director, Naval. Area Audit Service, Norfolk. I I / It Sincerely yours, I I co% I.. C. H. Moore I Regional Manager Enclosures-2 Appendix L Copies of notices of exception (2)r and informal inquiries (4) U. 8. GE%EWL &CC-=G W7T.a DETROIT REGIONAL OFFICE SUMMARYOF ERRORS . NAVAL ORDNANCESTATION, LOUISVILLE, RFNTUCKY 4 IRREGULARLY CLOSED I* MILITARY PAY RECORDS July 1970 - June 1971 Type of error Number Overpayment Underpayment Excess leave - pay and allowances deducted for I wrong number of days 2 $ 7.14 $ 35.45 Quarters allowance not included in leave settlement 1 260.10 Duplicate credit of leave rations 1 11.88 Excess leave - pay and allowances deducted for 31st day of month l , 9.82 Hostile fire pay not deducted for excess leave period 1 8.67 FICA tax deduction overstated 10.06 Taxable income computation i Lump sum leave basic pay not included as taxable income 1 Lump sum leave basic pay included as FIGA wages 1 Total $ 27.69* $315.63 * July - December 1969 Excess leave - pay and allowances deducted for wrong number of days 5 $ 52.38 Lump sum leave settlement for wrong number of days 1 $ 18.37 Hostile fire pay not deducted for excess leave perzod 1 3.67 Taxable income computation 1 f &Tot&l 8 $ 56,05 ' ~3 18.37 4 = MILITARY TRAVEL - PERMANENTCHANGEOF STATION , Per diem Not paid for overseas travel 2 $ 11.52 \ In mileage status * unauthorized 1 L $ 9.30 Computation r 1' 9.30 Meals not deducted while awaiting transportation 1 3.36 * - APPENDIX Page 2 jd,le of error Number Overpayment Underpayment' Transportation Incorrect distance 4 $ 7.44 Dislocation allowance paid for move to first permanent duty station 1 110.10 f* Unauthorized terminal points , 1 14.94 Reimbursable expenses Paid excess allowances for travelers checks 1 8.00 Paid mess charges while in per diem ststus 1 8.00 Total 13 $161.14 $&20.% / MILITARY TRAVEL - TEME'ORARYADDITIONAL DUTY I Per diem In excess of constructive time 10 $ 42.00 Meals not deducted at temporary duty station 4 21.90 Wrong rate 1 4.00 Reimbursable expenses Turnpike tolls not authorized while in mileage etatus & 3.50 Total 16 $ 71,.40, ii.
Disbursing Transactions, Naval Ordnance Station, Louisville, Kentucky
Published by the Government Accountability Office on 1971-09-30.
Below is a raw (and likely hideous) rendition of the original report. (PDF)