Examination of Disbursing Accounts of U.S.S. Little Rock

The disbursing accounts of the U.S.S. Little Rock were reviewed as part of a continuing review of the Navy's financial management system. A sample of 205 of 410 vouchers paid in the 6 months ended December 31, 1975 were examined.

Errors were found on 48 percent of the vouchers examined. On 85 vouchers, 122 overpayments and underpayments totalling $2,000 were identified. Predominant errors included: incorrect deductions for meals, payments of per diem to members in leave status, payments of per diem to recruits before reporting to duty station, and payment of per diem at the wrong rate. On 37 vouchers, 29 members were identified who received 29 days of leave not charged to their accounts. Eight members were overcharged 13 days. Seventy-four percent of the vouchers in the sample lacked required reporting and detaching endorsements. The administrative personnel aboard the U.S.S. Little Rock either were not familiar with the travel and leave regulations or did not exercise due care in preparing and processing travel claims and related leave transactions. The disbursing officer was not performing required supervisory reviews and verifying the accuracy of the leave and travel time reported by the administrative office.