ABSTRACT
This chapter describes General Accounting Office (GAO) procedures for auditing travel vouchers as exemplified in the audit of travel authorized by the State Department for George V. Allen, US ambassador to Yugoslavia. The travel voucher, which was audited by the Travel Subsection of the Civil Pay and Travel Section of the GAO, was one of the most error-ridden types of vouchers. It was frequently scheduled for complete audit. The auditors examined each travel voucher in minute detail because of its susceptibility to errors. According to the travel rules enforced by the GAO, the nearest points of embarkation had to be chosen for the trip. In the opinion of some travel experts, the GAO's demand for payment was partially arguable. Most travel vouchers did not represent a great deal of money, but the prevailing GAO philosophy would not permit the auditors to overlook even the slightest overpayment of funds.
