oversight

Disbursing Transactions, Naval Ship Research and Development Laboratory

Published by the Government Accountability Office on 1971-08-30.

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

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                        UNITED ‘STATES GENERAL ACCOUNTING OFFICE
                                         REGIONAL          OFFICE
                               PO06 WASHINGTON      BOULFVAAD          BUILDINQ
                                            234 STATE   B-i-REEI-
                                    DETROIT,      MICHIGAN             48226




Commanding Officer
Naval Ship Research and
  Development Laboratory
Panama City, Florida   32401

Dear Sir:

        We have audited financial         transactions    in the accounts of your
station    for the 6-month period         ended June 30, 1970, to test the
effectiveness       of your disbursing       operatrons.    Using statistical
sampling methods, we selected for examination               227 military     pay
records,     451 travel    vouchers,     and seven training     duty vouchers.
We found 244 errors (overpayments             of $1,846 and underpayments of
$999).     In addition,     we identlfled       15 leave accounting     and tax
reporting     errors.

     Our findings        are sunnnarized below.                     Details        are included     1n
the appendix.

       MilLtary     pay records - We found 23 incorrect    entries totaling
$512. Our proJections          indicate the unexamined records contain
additional      errors of $936.

        Travel and training     duty vouchers - We found 221 errors,            total-
ing $2,334, of various       types.   Particularly     significant    are those
related     to military   temporary additlonal     duty travel     and civilian
travel     where 82 percent of the voucher errors were made. For the
unexamined vouchers we estimate additional           errors of $2,942,

      Leave accounting    and tax reporting  - Leave balances were com-
puted incorrectly    in two cases while in seven others delay en route
was charged incorrectly.      This resulted  In nine incorrect     leave
balances for a total of 31 days. A comparable number of leave and
tax errors probably remain In the unexamrned records.          All of these
could eventually   result   in losses to servicemen or the Government.

         Some of the more significant            travel             errors        are highlighted
below:

         --In 17 cases servicemen were paid per diem at incorrect     rates
             for the day they returned from temporary duty. Effective
                       .




         #                   50TH ANNIVERSARY                       1921-19
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