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089109 1 (1975-03-24)

handle is hein.gao/gaobadtog0001 and id is 1 raw text is: UNITED STATES GENRAL ACCOUNTING OFFICE ... .... ! I )P:G!P ALOFF'C R~OOM f77 GATEWVAY U1 0IILOING 4d Tm A fTAT KANSAS CITY. KANSAS 65101 March 24, 1975 Major General Kenneth J. Houghton Commanding General 3rd Marine Division FPO San Francisco, California 96602 Dear General Houghton: We have tested the accuracy of 3rd Marine Division, Okinawa, accounting for leave resulting from delays enrouta incident to permanent change of duty station. For this purpose we exaiaincd computations and traced into thc records leave as shoiwn on 179 vouchers coveting permanent change of station which were selected at random from 1,214 such vouchers paid b disbursing symbal 6160 in November 1974. The sample vouchers showed 222 leave periods for a total of 41811 days. In Februatzy 1975 when we completed our review, 45 of the 222 leave periods were either recorded incorrectly or not recorded at all in the Joint Unifor Military Pay System (JUMPS). As shown on the actached summary of discrepancies, JUMPS' records contained undercharges of 338 days and overcharges of 15 days. The sample results show that, at the 95 percent confidence level, the JUMPS' leave records affected by the 1,214 vouchers contain errors or omis- sions amounting from I'245 to 3,543 ays. Most of the incorrect accounting originated from errors in unit diaries and thc processing of unit diaries. Procedures specified in the JUMPS Field Procedures Manual appear sufficieit if carefully applied by the disbursing office, to idertify and effect correction of such errors. The prcedures require the disbursing office to request correction of errors it detects and to follow-up as neces- sary to obtain correcTons. This procedure has a iparentL not b--n followed, Lack of sufficient carc by the disburing office in processing the vouchers and supporting documents also contributed to the erroneous accouniting. AILhough the 1anua1 provides for cros checking of the do.um,)tin for co pictss a accutrncy, in 31 of the 45 errors we fo ud one oc -more of the fol _wil: --3 instanccs, t iLi ary how by the vuh anld orders wor not in a en~t

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