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092983 1 (1971-06-09)

handle is hein.gao/gaobacwvy0001 and id is 1 raw text is: 



                UNITED STATES GENERAL ACCOUNTING OFFICE    0    29
                            REGIONAL OFFICE
                     7014 FEDERAL BUILDING. 1961 STOUT STRauT
                         IDENVER, COLORADO 80202


                                                          JUN 9  1971

Commander
Air Force Accounting
  and Finance Center
  3800 York Street                                                092983
Denver, Colorado  80205

-Dear Sir:

     This is a report of our review of the recording of casual, partial,
 advance, and reenlistment payments made by Air Force accounting and finance
 officers (AFOs) in Europe and the Middle East. The review was made to
 determine whether the payments made by the Air Force AFOs.at the overseas
 stations were being properly charged against the members' pay accounts
 maintained at two central sites. Generally, the individual pay accounts
 of the members to whom the payments were made were maintained centrally
 by the Directorate of Foreign Pay Operations (now Central Pay Division,
 Directorate of Military Pay Operations) at the Air Force Accounting and
 Finance Center (AFAFC) and, for members of the United States Air Force
 Security Service, by Goodfellow Air Force Base (AFB), Texas. In certain
 instances we expanded our review to include payments made to members of
 the Army, Navy, and Marine Corps.

 BACKGROUND

     Under a military payroll system centralized at the AFAFC on
 January 1, 1968, local AFOs are authorized to make casual, partial,
 advance, and reenlistment payments.

      The procedures in effect during the period of the review pro-
 vided that the payments be recorded on Casual Payment Receipts
 (DD Forms 399). The payments were then to be reported, generally
 via the Automatic Digital Network (AUTODIN), through a control accounting
 and finance office (CAFO), to the Directorate of Foreign Pay Operations.
 The Directorate of Foreign Pay Operations was responsible for posting
 the payments to the pay accounts and for notifying the paying AFO when
 such postings were accomplished. The paying AFO was responsible for
 following up with the AFAFC on payments for which no advice of posting
 was received within 90 days.

      We did not ascertain the detailed procedures in effect for the pay
 accounts maintained centrally at Goodfellow AFB; however, we believe that
 similar procedures were employed.
                                  BESTDOUMENT AVA9IL-ABLE



                      50 TH ANNIVERSARY   1921-1971 L 09S73

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