DCCUJEWT RESUME 02181 - [A1452438] (Restricted) (Examination of Disbursing Transactions, U.S.S,, Bausell (DD-845)]. April 18, 1977. 3 pp. Report to co,,anding Officer, Department of the Wavy: U.S.S Bausell; by Walter C. Herrman, Jr., Regional manager, Field Operations Div.: Regional Office (Detroit). Issue Area: Accounting and Financial Reporting (2800). Contact: Field Operations Div.: Regional Office (Detroit). Budget Function: Miscellaneous: Financial hanaceaent and Information Systems (1002). Authority: Wavy Pay and Personnel Procedures Manual, para. 10382. Wavy Travel Instructions, oara. 4C09-1. A statistical sample of trr--t vouchers in the accounts of the L.S.S. Bausell were exauinoe to test tne quality of disbursing and the reliability of the Leave accounting system. Finlings/Conclusions: Errors wer,, found on about 79% of the travel and leave vouchers revieved. Thio, indicates that administrative and disbursing personnel oboard the ship were unfamiliar with the current leave and travel regulations, or were careless in preparing and processing travel claims and related leave accounting transactions. Moreover, the disbursing officer was not perfc:aing required supervisory reviews and, verifying the accuracy of the leave, proceed, and travel time shown on the travel clais. Inquiries are forwarded separately regarding recovery of these claims. Recommendations: The ship's disbursing and administrative officers should review the remaining unsampled vouchers in view of the high error rate, ani make appropriate adjustments. ()JN) rDo not waalkaailableto public raalb UNITED STATES GENERAL ACCOUNTING O<liCE REGIONAL OFFICE PATRCK V. gdMANAM 9ZOERAL AUILDING 477 M4ICHIGAN AVoU OgTrorr, MclohAn 482 d Commanding Officer U.S.S. Bausell (DD-845) FPO San Francisco 96601 Dear Sir: As part of our continuing review of the Navy's financial management system, we have reviewed selected travel vouchers in the accounts of the U.S.S. Bausell to test the quality of disbursing and the reliability of the leave accounting system. We examined a statistical sample of 39 of the 79 vouchers paid in the 6 months ended August 31, 1976. We found 58 errors on 31 of the vouchers. Administrative examiners at the Navy Finance Center also reviewed selected travel vouchers in these accounts. .They reported eight travel errors--per diem overpayments totaling $196. They did not identify any leave accounting errors. Our findings are summarized below. Travel Errors On 28 vouchers, we identified 47 over and underpayments totaling $853. The predominant errors included: --incorrect deductions for meals and quarters, --payment of per diem to recruits prior to completion of training or before reporting to a permanent duty station, and --failure to pay per diem for periods of travel or delay while awaiting transportation, or when crossing the international date line. Leave Accounting Errors Periods of leave were shown on 33 vouchers. On L1 ox these vouchers we identified 5 members who used 17 days leave that were not charged to their leave accounts and 6 members who were overcharged 15 days leave. Most of the errors resulted because members who were transferred to the ship were allowe. more or less traveltime than required to complete trips from prior duty stations. Differences in the tiae authorized and the time properly allowable should have been added to or deducted from their leave accounts. We do not believe Navy administrative examiners veri- flied any of the delay enro,ito computations. Our findings indicate that administrative and disbursing personnel aboard the ship either were not familiar with the current travel and leave regulations or were caroelss in preparing and processing travel claims and related leave accounting transactions. ordovor, oUe" tdets'-indicai'te''that th-e disbursing - Moc- officer was not performing required supervisory reviews and verifying the accuracy of the leave, proceed and travel time shown on the travel claims. Such verifications are required by Navy Travel Instructions, paragraph 4009-1, and Navy Pay and Personnel Procedures Manual, paragraph 10382.- Under separate cover we havoeforwa'rded to your dis- bursing officer 17 informal inquiries which describe the leave accounting and'moneLary errors cvor $25, and have requested that adjustments be made to correct the errors. In addition, we have requested the Navy Finance Center to issue pay adjustment aut:aorizations for 10 travel errors in the $10 to $25 rznge. Since we found errors on about 79 percent of the vouchers in our sample, we believe your disbursing and administrative officers should review the remaining vouchers and make appropriate adjustments. A listing of the unexa~rined vouchers is attached. 2 We are brin!ring this information to your attor..ion so you can take ac :ion to pz:vent future travel and leavo accounting errors. Your commonts on the causea of the or.ors and advic.e as to any actions taken will be appreciated. Eincorely yours, Woltor C. Herrmann, Jr. RetJional.'Manager Attachment List of unexamined vouchers cc: Comptroller of the Navy (NCB-4) Comptroller of the Navy (NCF-4) Commander Naval St-faco Force, Pacific Fleet Commanding Officer, Navy Finance Center, Cleveland Officer-in-Charge. Navy Finance ' ' 'Office, ' Pearl RHarbor . .... .'' Director, Naval Audit Service lestorn Region, San Dijo 3
Examination of Disbursing Transactions, U.S.S. Bausell
Published by the Government Accountability Office on 1977-04-18.
Below is a raw (and likely hideous) rendition of the original report. (PDF)