B-148143, FEB. 8, 1962
Highlights
MARITIME ADMINISTRATION: REFERENCE IS MADE TO THE LETTER FROM THE DEPUTY COMPTROLLER. IN WHICH HE REQUESTS APPROVAL OF PROPOSED PROCEDURES WHICH WOULD ELIMINATE THE PREPARATION OF SEPARATE TRAVEL VOUCHERS (SF 1012) WHEN REIMBURSEMENT IS REQUIRED FOR EXPENSES INCURRED BY CADETS OF THE UNITED STATES MERCHANT MARINE ACADEMY INCIDENT TO THEIR TRAVEL TO AND FROM THE ACADEMY. WHEN CHECKS ARE DISTRIBUTED TO THE CADETS THEY WILL ACKNOWLEDGE RECEIPT THEREOF BY SIGNING THE ACADEMY'S COPY OF THE SF 1166. REPRESENTATIVES OF THE CIVIL ACCOUNTING AND AUDITING DIVISION OF THIS OFFICE HAVE REVIEWED AND DISCUSSED THE PROPOSAL WITH MEMBERS OF THE MARITIME STAFF. DURING THE REVIEW IT WAS NOTED FROM A SAMPLE COPY OF THE TRAVEL ORDER THAT THE MILEAGE WAS COMPUTED BUT THE RATE ALLOWANCE PER MILE WAS NOT SHOWN.
B-148143, FEB. 8, 1962
TO ADMINISTRATOR, MARITIME ADMINISTRATION:
REFERENCE IS MADE TO THE LETTER FROM THE DEPUTY COMPTROLLER, MARITIME ADMINISTRATION, TO THE DIRECTOR, ACCOUNTING AND AUDITING POLICY STAFF OF THIS OFFICE, DATED NOVEMBER 29, 1961 (REFERENCE 420), IN WHICH HE REQUESTS APPROVAL OF PROPOSED PROCEDURES WHICH WOULD ELIMINATE THE PREPARATION OF SEPARATE TRAVEL VOUCHERS (SF 1012) WHEN REIMBURSEMENT IS REQUIRED FOR EXPENSES INCURRED BY CADETS OF THE UNITED STATES MERCHANT MARINE ACADEMY INCIDENT TO THEIR TRAVEL TO AND FROM THE ACADEMY.
THE PROPOSED PROCEDURES, IN ADDITION TO ELIMINATING THE PREPARATION OF SEPARATE TRAVEL VOUCHERS FOR EACH CADET, WOULD PROVIDE FOR THE MILEAGE AND OTHER TRAVEL INFORMATION TO BE SHOWN ON THE REVERSE SIDE OF EACH INDIVIDUAL TRAVEL ORDER. THE AMOUNT SHOWN THEREON WOULD BE LISTED ON A SINGLE VOUCHER AND SCHEDULE OF PAYMENTS (SF 1166) SHOWING EACH CADET'S NAME AND THE CORRESPONDING AMOUNT DUE. WHEN CHECKS ARE DISTRIBUTED TO THE CADETS THEY WILL ACKNOWLEDGE RECEIPT THEREOF BY SIGNING THE ACADEMY'S COPY OF THE SF 1166.
REPRESENTATIVES OF THE CIVIL ACCOUNTING AND AUDITING DIVISION OF THIS OFFICE HAVE REVIEWED AND DISCUSSED THE PROPOSAL WITH MEMBERS OF THE MARITIME STAFF. DURING THE REVIEW IT WAS NOTED FROM A SAMPLE COPY OF THE TRAVEL ORDER THAT THE MILEAGE WAS COMPUTED BUT THE RATE ALLOWANCE PER MILE WAS NOT SHOWN. WE BELIEVE THAT THE RATE AUTHORIZED FOR PAYMENT TO THE CADET SHOULD BE SHOWN ON THE FACE OF THE TRAVEL ORDER.
BASED UPON OUR REVIEW OF THIS MATTER AND THE FACT THAT THERE WILL BE SAVINGS IN PAPERWORK WITHOUT THE LOSS OF INTERNAL CONTROL, THE PROCEDURE, WITH THE ADOPTION OF THE AFOREMENTIONED CHANGE, IS HEREBY APPROVED.
THE PROPOSED CHANGE IN PROCEDURE, WHEN ADOPTED, SHOULD BE INCORPORATED IN THE APPROPRIATE MARITIME PROCEDURES MANUAL AND TWO COPIES OF THE CHANGE SHOULD BE SENT TO THE ACCOUNTING AND AUDITING POLICY STAFF OF THIS OFFICE.