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Financial Management: Examination of Disbursing Officer's Account, Heidelburg Community Commander

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Report Type Reports and Testimonies
Report Date Aug. 29, 1977
Report No. 103450
Subject
Summary:

As part of the continuing review of military disbursing officers' accounts, a review was performed of the travel segment of the March 1977 accounts of LTC Harley R. Mohr, Finance and Accounting Officer, Army Central FAO, Europe, DSSN 6333.

The examination covered 224 temporary duty and 37 permanent change of station travel vouchers, selected statistically; 23 erroneous payments were found. The errors related to overpayments and underpayments of per diem, deductions for government meals, mileage allowances, cost of lodgings, and computations. Since the examination was made at the Army Finance and Accounting Center without benefit of source documents, no opinion was given of the overall effectiveness and efficiency of operations.

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