oversight

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)

                     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.




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                             5. TH ANNIVERSARY                    1921
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                     -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.




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                 $      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
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