. 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 .
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)