Examination of Disbursing Officer's Account

As part of a continuing review of military disbursing officers' accounts, an examination was performed of the travel voucher segment of the February 1977 account of Major Robert W. Buster, Jr., Finance and Accounting Officer.

The examination covered 204 temporary duty and permanent change of station travel vouchers, selected statistically. Twenty-five erroneous payments were found, most of them involving: (1) use of incorrect per diem rates on days of members arrival at overseas permanent station in connection with permanent change of station from the United States; and (2) erroneous payments of per diem on the days members arrived at or departed from ports of embarkation or debarkation in a mileage status. Since the examination was made at the U.S. Army Finance and Accounting Center without benefit of source documents, no opinion was given of the overall effectiveness and efficiency of operations at the installation.