About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

093555 1 (1974-02-11)

handle is hein.gao/gaobacxfr0001 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 FF3 -1 1 1974 Brigadier General John W. Currier Commanding General U. S. Army Finance Support Agency Indianapolis, Indiana 46249 Dear General Currier: As part of our on-going review ot the administration of pay and allowances, we recently compared travel vouchers of enlisted members with leave and earnings statements (LESs) to determine if periods of temporary duty status were being properly inputed to JUMPS. This review indicated that a substantial amount of tempo- rary duty status was not properly inputed to JUMPS and resulted in overpayments of basic allowances for subsistence (BAS). As you know, enlisted members generally are not entitled to receive BAS during periods of temporary duty since they are either permitted to use Government dining facilities free or they receive per diem allowances. Under provisions of AR 37-104-3 field finance offices are required to report to JUMPS the hour and date enlisted members depart and return from temporary duty. The morning reports serve as the source of that data. Although the failure to report temporary duty status has no impact on the entitlements of members who are not on separate rations, nearly half of the Army enlisted members are authorized or required to ration separately. Since JUMPS is designed to adjust BAS automatically, it is imperative to report all temporary duty to JUNPS to assure accurate computations of pay and allowances. The results ot our review are summarized below. Results of Comparison of Travel Vouchers and LESs To assess the degree to which field finance offices were reporting temporary duty status, we compared 840 TDY travel vouchers paid by 89 separate stations with the members' leave and earnings statements. Those vouchers were selected from the disbursing officers' accounts for August 1973. We selected the first 10 vouchers in the account covering temporary duty of enlisted members. Although our selection does not meet the test of scientific sampling, we believe our sample is representative and provides a reasonable assessment of the degree to which temporary duty is reported to JUMPS. In each case, we examined all LESs which conceivably could -7 (o?55TO/

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most