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089391 1 (1975-10-22)

handle is hein.gao/gaobacvje0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE SUITE 300-D, 2420 W. 26TH AVENUE DENVER, COLORADO 80211 October 22, 1975 Commander Air Force Accounting and Finance Center 3800 York Street Denver, Colorado 80279 Dear Sir: The General Accounting Office reviewed an Air Force-wide random sample of rents charged 396 Air Force personnel for inadequate family quarters, as shown on the active duty military pay accounts as of January 15, 1975. This review was conducted at the Air Force Accounting and Finance Center (AFAFC), Denver, Colorado The rental charges for inadequate family quarters are governed by para- graph 30223(c), Department of Defense Military Pay and Allowance Manual, and by Air Force Regulation 87-16. Air Force Regulation 87-16 provides that rental charges for inadequate family quarters be established by comparing three figures: (1) the appraised fair rental value (FRV), (2) the average monthly operation and maintenance (O&M) costs, and (3) 75 percent of the occupant's basic allowance for quar- ters (BAQ). A member is charged the FRV for the inadequate family quarters up to 75 percent of his BAQ. If, however, the O&M costs are greater he is charged the amount of the O&M costs up to 100 percent of his BAQ. The responsibility for administration of rents charged for inadequate family quarters is divided between the family housing officer, who is responsible for initiating the necessary paperwork for members assigned to or vacating such quarters, and the accounting and finance officer (AFO), who is responsible for adjusting the rental charge when the BAQ entitlement changes because of a promotion, demotion, or rate change. We obtained information from bases on the appraised FRV and the aver- age O&M costs applicable to the inadequate quarters occupied by the indi- viduals, and compared it to the rental charges shown on the active duty military pay accounts. The rent charges in 37 (9.3%) of the 396 cases were wrong because the: OW?71/

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