oversight

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)

                           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




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