Disbursing Officer's Account, Navy Finance Center, Cleveland

Published by the Government Accountability Office on 1971-06-22.

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

                                           REGIONAL OFFICE
                                        WAS4INGTON S"ULEVANO HI41S
                                              A4 STATS 4TITO8CT
                                        DrTnOar, MIChI4GN        41W

                Commanding Officer
                Naval Ordnance Missile Test Facility
                White Sands Missile Range, NOw Mexico

                Dear Sir;
                     As part of our centralized audit at the Nuvy Finance Center,
                Clevelaud, we tested transacttons in the accounts of your diaburs-
                ing officer for the period July through December 1969. We reviewed
                98 of the 182 military pay records, 205 of 318 disbursing voucher
                paymentst and a number of procurement and collection transactions.
            -   We also evaluated the results of admini6trat4ve examinations of pay
                and travel transactions for the suwn period made by the Ban Diego
                Navy Regional Finance Center.

                   . Your disbursing activities were generally satisfactory although
                we believe improved controls are needed in processing travel pay-
                ments* We found 46 erroneous payments totaling $6o6. Of these, 36
                errors involved travel. We allo found tbree errors in leave and
                tax reporting. The errors are summarized in the appendix. Details
                on the more significant errors are included in the enclosed inforih-
                tion copies of our notices of exception and tnformnl inquiries.

                     Administrative examiners reviewed 38 pay records and 89 mili-
                tary travel vouchers for the same period and reported 12 errors
                totaling $756. Eleven of these errors involved travel payments.

                     Since our review was limited to examining r.etords available
                at the Finance Center, we were unable to determine why the mistakes
                occurred. However, disbursing personnel apparently need to otrengtbh.
                en their controls over travel payments* You may wish to use our
                report to inquire into the causes of the errors and to take any
                corrective actions necessary.
                     We would appreciate your comments on our observatitn along
                with advice of actions taken. Please let us know if you need addi.-
                tion.l dotails.

                                           C.f~c. C)L
  *' Cese (ci            i                   7/c{95'
                                     50TH ANNIVERSARY 1921-1971
                                                                 v             .LIQ,5*'C


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                             SUMMARY OF ERRORS FOUND IN AUDIT OF
                          JULY THROUGH Dh=i4BER 1969 ACCOW TSOF
                            NAVAL ORDNANCE M4ISSILE TFST FACILITY
                           WHIT- SAUU6 bLISSILOE HAN0Ls. 1KW MWXICO

                                   141 LITARY PAY BECOR.

          _Tv        of error                Nuvaber                Overpsyment             Uadcaggt

hasic aflowance for quarters (w/o
 dependents) not deducted for.
 'period of excess leave                              1   *          $ l.70
Excess leave improperly deducted*
 fbr 31.st day of the month         1                                                                  4.26
Family separation allowance
 allowed through date before
 arriwal at now station based
 on constructive travel             2                                     1.00                         2.00
Adnce pay not carried forward       1                                    60 ,ZW
bustc allowance for subsistence not
 credited in lump sum leav settle-
 ment                               1                                                             19.15
Leave rations not credited          1                                                                  3.96
Commuted rations not stopped
 during absence                     1                                  1.05
Leave got charg;d correctly         2                               (37 days)
Lump spn leave base pay not                                         -            a

 included as taxable income         1,

          Subtotal                                f                 &33 s3..t3
                   MILITARY TRAITL . PEFW0g1 CHANG, OF STATION                                              .   ,,
Per diem not pAi4 for overseas
 travel                                               2                                           11.78
Wrong per diem rate                                   2                   1.16                         .o6
Travel performed prior to issuance
 of orders - dependent travwl and
 dislocation allowance not allowed                    2                 157.98
Excess tips to stewards                               1                  26.0
Mileage between unauthorized
 travel points                                        1                                       _3.66

          Subtotal                                    8             $188.80                  $ 15.84
Per diem in excess of
 constructive time                                    3                  11.50
Monetary allowance for incorrect
 distances                                            2                                                4.83
Moals not deducted from per diem                      1                   6.75
Per dies not tendnoted on arrival
at airport                                        .O

          a.    ~a                                                  $22.2<                            .A

                ._.........       .............               ... .... .AVA..ILAB..LE. .   ............

                                                 MILITARY TRAVEL   SEPARA&ION FROM SERVICE

                    _.                   Type of error             mber       Overpayment     UhderyayneA
                    KUleage based on highway distance
                     Instead of common carrier          5                      4     1.32      4    15.54
                    Mileage paid for incorrect distance 6                           15.24      *    570
       *            Mileage between unsuthorized
                    'trvawel points          I    .     1,                    .9.90
                    Pei diem not paid at separation
                     activity                           1                             _            80.00
               ;                         Subtotal                  13          $ 26:4ยง         $101.24
               *                                                               ..

                   lationa not commuted to private
                    mess for 31nt day of the month                  2                               2.64
                                         Subtotal                   2                              2.64
                                                             CIVILIAN TRAVEL

                   Per ciem                  -

                         Wrong rate - travel status
                          less than 24 hours                        5               68.koS/
                         Wrong re.te - aboari aircraft
                          6 hours or more                           2               6t.315.
                         In excess of constructiye time             1                4.00
                                         Subtotal                  _8         $141 .15
                                    ORAND TOTAL                               $452.41          $153.92

               9/ Pay record opened by another disbursing officer
               V Pay adjustment authorization issued by IVC*, San Diego
               ./ Includes three pay adjustment authorizations totaling $52                   issued by
                                  YC,   Ban Diego

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