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093518 1 (1974-05-09)

handle is hein.gao/gaobacxex0001 and id is 1 raw text is: 
                       0S35/8


             UNITED STATES GENERAL AccouNTING  OFFICE
                         REGIONAL OFFICE
                  7014 FEDERAL BUILDING, 1961 STOUT STREET
                      DENVER, COLORADO 80202




                                             May  9, 1974




Commander
Headquarters
United States Taiwan Defense Command
APO San Francisco  96263

Dear Sir:

     Our examination of the temporary  lodging allowance (TLA) vouchers
in the August 1973 account of ADSN 5980, Shu Lin Kou Air  Station (AS),
Taiwan, disclosed a need for additional  information to support the TLA
payments being made at that station.

     The Commander, Shu Lin Kou AS, in response to our request,  furnished
individual copies of TLA Expense Data Worksheets to support  the TLA pay-
ments in question.  With his response he included a copy of COMUSTDC
(SSiR) Instruction 7220.IB dated February 16, 1973, issued by your
Command, and a copy of the 327th Air Division Regulation  177-2 dated
April 11, 1973, issued by Department of the Air Force, Headquarters
327th Air Division  (PACAF), APO San Francisco 96280. The  Commander,
Shu Lin Kou AS, advised that TLA payments were made in accordance with
the provisions of the JTR, para. M4303, the instruction and regulation
cited above.

     Our review of the Expense Data Worksheets disclosed  that overpay-
ments of TLA were occurring in the instances where the duration  of the
TLA entitlements exceeded 10 days and there were two or more  10 day
increment payments made.  We attribute the cause for the overpayments
to the computation instructions contained in Part III of TLA Expense
Data Worksheet, TDC Form 7220/1  (1-73), copy enclosed, which is a part
of the Taiwan Defense Command Instruction 7220.13.  The  instructional
note in Part III reads, in part, as follows:  In computing  the number
of days TLA required, a fraction of a day will be rounded up  to the
next whole day.  Examples:  6.7 days would be rounded up  to 7 days, 4.3
days rounded up to 5 days.  This  is required to insure that a service
member will never receive less than his actual expenses.

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