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089610 1 (1975-08-29)

handle is hein.gao/gaobacvqy0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE 8112 FEDERAL OFFICE BUILDING FIFTH AND MAIN STREETS CINCINNATI, OHio 45202 AUG 2 9 1975 Major General Alfred F. Ahner Adjutant General Military Department of Indiana P. 0. Box AR Indianapolis, Indiana 46241 Dear General Ahner: This letter summarizes the results of our survey of military pay and allowances paid to members of the Indiana Army National Guard. The purpose of our survey was to evaluate the accuracy and timeliness of payments made to Guard personnel under the recently implemented centralized payroll system for reserve components (JUMPS-RC). We found that most of your personnel were paid accurately and timely. However, we noted administrative discrepancies in 24 of the 371 pay accounts examined. Twenty-two of the errors involved computing and/or recording pay entry basic dates and discharge dates. The remain- ing two involved a payment for drills apparently not attended and an incorrect social security account number. These matters are discussed below. Incorrect Pay Entry Basic Dates Members of the National Guard are entitled to pay for the performance of inactive duty training according to their grade and cumulative years of creditable service. In order to be paid accurately, a member's pay entry basic date - the date used for determining length of service for computing pay - must be correct. We noted that the pay entry basic dates were incorrect for 15, or about four percent, of the 371 accounts examined. These dates were generally off by only a few months and in most cases had not resulted in any incorrect disbursements of pay. However, if not detected and corrected, such errors will eventually result in incorrect disbursements of pay. We did not determine the cause of these errors, but it appears they resulted from misunderstandings and/or carelessness on the part of processing clerks. Accordingly, we believe the necessity of using diligent care should be continuously emphasized to all personnel who compute and certify the correctness of pay entry basic dates.

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