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089579 1 (1975-06-30)

handle is hein.gao/gaobacvpu0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ROOM 717, GATEWAY II BUILDING 4TH AND STATE KANSAS CITY, KANSAS 66101 June 30, 1975 Aajor General William R. Quinn Conmandin, General 9 Marine Corps Air Station El Toro, California 92709 Dear eneral 4Quinn: We tested the accuracy of El Toro's accounting for leave resulting from delay enroute incident to permanent change of duty station. For this purpose, we examined computations and traced into leave records as show on 140 vouchers covering permanent change of station orders from 435 such vouehers paid under disbursing symbol 6796 in Aarch 1975. The sample vouchers showed 177 leave periods for a total of 2,422 days. In May when we completed our review, 31 of the 177 leave periods were ither recorded incorrectly or not recorded at all in the Joint Uniform Military Pay System (JUMPS). As shown in the attached sumnary of discrepancies, JMlTPS' records contained undercharges of 112 days and overcharges of 39 days. The sample results show that, at the 95 Parerent confidence level, the JUmP'S leave records affected by the 435 vouchars contain errors ranging from 203 to 735 days. Most of the incorrect accountinjg originated from errors in unit diaries. Procedures specified in the JMIPS Field Procedures ianual appear sufficient, if carefully applied by the disbursing office, to identify and effect correction of such errors. The procedures require the dibursing office to request correction of errors it detects and to follow -up as necessary to obtain corrections. This procedure has apparently not been followed. Lack of sufficient care by the disbursing office in processing the vouchers and supporting documents also contributed to the erroneous accounting. Although the written proceadures provide for cross-checking of the documentation for completeness and accuracy, in 12 of the 31 errors we found one or more of the following: --Three instances, the itinerary shown by the vouchers and orders were not in agreement. --Rleven instances, the travelers' leave statement was omitted or incorrect. --Fleven instances, the unit command's reporting, ondorsement was incompleta or incorrect. We on

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