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)

                     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                                                  co%
                  I..                             C. H. Moore
                                            I     Regional Manager
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

                                           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
                 &Tot&l                                  8            $ 56,05      '   ~3 18.37
                          4                          =

,    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'


 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.%

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,