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089526 1 (1973-06-22)

handle is hein.gao/gaobacvnx0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 8112 FEDERAL OFFICE BUIL DING FIFTH AND MAIN STREFTS CINCINNATI, OHIo 45202 duN 2 2 1973 Major General J. H. Cushman Commanding Officer 101st Airborne Division and Fort Campbell Fort Campbell, Kentucky 42223 Dear General Cushman* We have completed our review of the procedures and controls used by the 101st Airborne Division Finance Office for processing military pay and allowance transactions under the Joint Uniform Military Pay System (JUMPS). Our observations, which were dis- cussed with you and members of your staff on March 30, 1973, are summarized below. For the most part, the procedures within the Finance Office are adequate to ensure that documentation received from various sources is properly processed. However, transactions involving leave accounting, input rejected by the JUMPS computer, and records of proceedings under Article 15 of the Uniform Code of Military Justice indicate opportunities for improvement. Leave Accounting Accurate leave accounting is essential to assure that each member receives appropriate entitlement to leave. The record of leave is maintained on the Leave Record (DA Form 481) and the JUMPS master mili- tary pay file. Leave used by individuals is generally reflected on morning reports (ordinary leave) and travel vouchers (delay en route) and posted to the Leave Records and input to JUMPS by finance office personnel. Our tests of 101 permanent change of station travel vouchers paid in December 1972 showed that delay en route leave in 16 instances had not been posted or was incorrectly posted to the Leave Record and in two cases was not input to JUMPS. In addition, tests of 35 morning report entries disclosed one case where ordinary leave was not input and one case where amount of leave used was erroneously input to JUMPS. We could not definitely determine the cause of these errors, but they appear to have resulted from carelessness on the part of those processing the postings. Th errors noted in our tests involved a

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