oversight

Coast Guard Military Pay and Allowances

Published by the Government Accountability Office on 1971-12-13.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                                                                                                  .



                                                 UNBRED STATES
                                                                 WASHINGTON,      D.C.        20548


         CIVIL       DlVlSlON
                                   G


                          Dear   Admiral    Bender:

                                We have completed      an examination        of a statistical         sample   of the
                          pay records    of Coast Guard members who were separated                  from active     duty
                        .during   the period    July   1 to December        31, 1970.       Final   pay and allowan-
                          ces to members who are separated           includes    cash settlement          for unused
                          leave and travel    allowances     to their      home of record         or place    of entry
                       , in the service.

                                  There were 115 errors            amounting      to $2,526       in 61 of the 193 pay
                          records     included.in       our sample.          A statistical        projection     of the
                          results     of our examination           indicates      that      for the 3,473 members who
                          separated       from active      duty between July.1              and December     31, 1970,
                          there    was a 95 percent          prsbability       that      (11 the number of errors          in
                          the pay records          ranged from 1,570 to 2,570 and was more likely                       to be
                          2,070 and (2) the dollar              amount of these errors              rared    from $26,050
                          to $64,900        and was more likely           to be $45,460.          A summary of the types
                          and amounts         of errors    is shown in the attachment.

                                  About 32 percent       of the pay records        we examined       contained      errors.
                          Although     this high     percentage      shows a general       need for greater         care in
                          the maintenance         of pay records , we were unable            to identify       the cause of
                 *        error    in most cases because          our review     was limited      to the records         avail-
                          able at Headquarters,           Therefore,      we. plan 'to begin a review            in the near
                          future     of pertinent     source    documents     and control      procedures        in the field.

                                .During     the examination           we reported   our findings        in detail    to the
                         Payments       and Claims    Division         so that corrective      action      could   be initia-
                         ted promptly.         That Division           has taken  corrective       action     on all   errors
                       ._reported.

                                We appreciate        the     cooperation        and courtesies              extended   to   us by
                          Headquarters     officials         during     our    examination.
*'
     6                                                                              Sinierely             y&3%,
                                                .      .

                                                                                   ~;@&&lL!Ly
                                                                                    Richard            W. Kelley
                                                                                    Assistant            Director

                          Attachment'

                                               .kb                                           ..
                          Admiral    Chester         R. Bender
                          Commandant                                                     -        1.
                                                                                     .
.
                                                           50 TH ANNh’ERSARY             1921- 1971
                                                                                                       I) .               .      ATTACHMENT
               .            .              .                                         .
>            .*
 I      ‘,
                                                 SUMMARYOF TYPES AND AMOUNTS OF ERRORS
                                                 LUMP-SIJH LE4VE PAYMENTSAND ALLOWANCES
                            ,                  FOR 193 MEMBERSSEPARATED FROMACTIVE DUTY
                                                      JULY 1 TO ,DECEMBER31, 1970   '
                       P


                                                                          Number
                                                                            of
              Type of Error                                               Errors                 Overpayment                  Underpayment            Total

     'Leave taken not recorded                     on
         leave record (a)                                                      20            $1,430.76                                           $1,430.76
                                                                                                                                                             .
      Leave taken incorrectly                             .                                                                             ..
         recorded on leave record                       (a)       .            24                       293.89                $.86.16               .380.05

     Mathematical  error in computing
       leave record balance                                                      6                       40.06                   30.50                 70.56

     Improperly  allowing                  member to
     * earn leave while                  in excess
       leave status                                                            12        .       ’       46.47                                         46.47

      Over deduction              of allowances
        in connection              with exc'ess
        leave                                                                   2                                                17.03                 17.03

      Excess leave              incorrectly .      computed                      ;                        6.51                    1.51                  8.02

      Payment of basic.allowance   for
        quarters when not entitled
        because of grade or dependency
        status                                                            .     2.                :      s5.00        .                               85.00

      Mi;lige   allowance-incorrectly
         computed                                                               2                         9.78                                          9.78

  Leave rations                  not recorded.on
L   pay record                                                                 27                                              376.59                376.59

     .Leave rations  incorrectly                              .
         recorded on pay record                                                 6                 .I      6.60                    1.32                  7.92
                                                                                             .




      Leave rations  improperly                    paid                                                                                      .
        while in excess leave                     status                        4                        4-5.87                                       45.87

      Improper payment for                     sea duty
        'while on leave                                                         5                        28.30    ,                                   28.30

      Improper payment for basic allowance
        for subsistence  while on leave                                       M. 2                     .’ 19.99                                        19.99
                                 Total                                   -115                $2;013.23                    '$513.11               $2,526.34
                                                                                                                          I




               (al         Includes      both ordinary            and delay     en route                leave

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