UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 2006 WASHINGTON BOULEVARD BUILDING i 234 STATE STREID DETROIT, MICHIGAN 48226 . Commanding Officer U.S. Naval Communication Station \lllllM~lllllllI IlIiililllllllllllllll1 LMO92948 Londonderry, Northern Ireland Dear Sir: As part of our centralized examination of disbursing officers' ,DL_QC~&~~ accounts at the Navy Finance Center, Cleveland, we tested the accounts submitted by your disbursing officer for. the period January through June 1970. Applying sampling techniques; we examined 196 of the 390 military pay records closed during the period and 133 of the 240 travel voucher payments. We also examined a selected number of procurement and collection transactions. The exercise of greater diligence in processing financial trans- actions could result in substantial improvements in your disbursing activities. Three hundred.and twenty-nine errors resulted in over and underpayments totaling $5,021 and 78 errors resulted in improper record- ing of leave, taxable income, and tax withheld. Further, we observed insuffidient support for imprest fund transactions and a lack of care in pay record preparation. Projecting our sample findings, we estimate 367 additional errors (289 totaling $3,663 and 78 in leave or tax recording) were made in the 6-month period. The number, variety, and recurrent nature of many of these errors show a serious failure to follow regulations as well as a lack of care normally expected when making disbursements, All of the errors are summarized in the appendix. To illustrate the types of errors found, several examples are discussed below. Military pay records --Sixty-six leave accounting errors resulted in incorrect leave balances on 57 of the 196 pay records examined--a total of 702 days. Errors were made in several aspects of leave accounting-- computing balances incorrectly, failing to charge leave used, charging leave on delays en route incorrectly, crediting leave earned improperly, and charging leave twice. Thirty-three of the errors also resulted in.incorrect payment of leave rations. n 5. TH ANNIVERSARY 1921 . . > ‘. , -Ten *man WQXNnot paid subsiemnce (aommucod ratian rate) for proctaed time ae mquired by IlQD&, DLT B-1*5, rule 9. Seven othera re,cre&ved $ncorrece subst&stenoe because amounts aredfted were not reduced for periods of temporary duty or leave, wrong ratera were used, payments were made twice for the semi period, or wctlfnaion errors were n&de. -Seven dfsMatfcm allowance payments and one yarfable reenlfst* meut bonus were sot recorded on the.pay records asl taxable LUCm%. In other cases, taxable %nccrmewas -puted Lucorrectly and taz wlichheld was recorded &ncorrectly. -Under md overpssymemtor tatal.ting $235 resulted from 1Lmpropr ; computatfana or sxteusione of entrfas on PO pay records. The failure to ma%ntai%n pay records %n slccordance with regulstkms also could hwe resulted en other ticorrect payments. For empla, many opex&ng entr%as were not attested to by the dfs- bursing officstr (or an authorized deputy); 69 pay records had pencil entries even, though entrees are required to be typed, printed, OF eixmged, in permanent-type %nk; and 85 pay records were not “closed out” to show debit and credit totals, Xnsrrua- tlansJ for mafntst9nitn~ pay records ad the r&lated responsSbilft%as of diarburs%ng otflccers mx+ dissctmsed % chapeerle 1 and 2, Part 9, d? th% HPP, *Forty-three men received excesafve payaento because their per dfsEanwas not reduced by 50 percent for quarters on the day 0s ~rival at thafr new perm~ent duty stateon-paragraph M4254*1, Stem 1 ok the JTR, Cavereely, ffve others were underpratd because thefr per d$em ww improperly reduced for quarters un the &y aL recuru from cemporery addltionaX duty- psragrapha H4253=1, item 2 and H&254-1, Ztem 2 of the JTR, Par exaaples# see vouchers 1034 aud 3233# M?our men were p&d outdated per d3tem rateor for fore&n travel, On January 2, 197Q, a $23 ger d&em rate became affective for London, yat the o,ld rate of 420 was u~+ed a&cay that daz;e, For emple, 6Bca voushetr b659. , . Ic -. I * , ‘. . $ 61.2% $ 426.49 2,129.00 203.67 31.39 S5.32 43.52 677.84 65.41 1.33 au.78 27.64 103.64 18.88 $1,513*59 $1,336.63 29.07 19.80 X%.12 23.50 13.00 2@.hY .. ” TYpCaf t?rrar$ yumber ~i3ymellt Vf3 Underpftyment 2 7.42 6.30 5 15.03 1 LSO 1 S14Q 4 13.10 i!i 6.80 22 $--TZX Xneorr%cE port of deburkutiGiA Subtotal CIVIL&IN TRAVEL Patymtmt based on militrary re@llat~ms 12 17.20 96.58 Deduction not made far free we OP Gavernm%At quarrore 4 21.00 wrong rate a 33.25 uRdlQw%ble in la&v% status 1 18.00 XnccJrrect coulputat5aR 1 2.65 Paid fn exce8s of author&r&ed quarters charge Subtotal Tots1 - mmetury a’rors c
Disbursing Transactions, U.S. Naval Communication Station, Londonderry, Northern Ireland
Published by the Government Accountability Office on 1971-05-17.
Below is a raw (and likely hideous) rendition of the original report. (PDF)