t r 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 \ . t 4
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)