oversight

Response to Reply to Letter Report on Audit of Accounts for the Period January 1 Through September 30, 1969, APO San Francisco 96328

Published by the Government Accountability Office on 1971-02-19.

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

             UNITEDSTATESGEM~RALWC~WNTING
                                        OFFICE
                                 REGIONAL       OFFICE
                   7014   FEDERAL    BUILDING   1961S~0m       STWEFF
                            DENVER,COLORADO            80202




                                                                        February 19, 1971
Commander
Department of the AU Force
APOSan Franc~sco 9632%
Attention.   ACF
Dear Sir
      Reference 1s made to your letter of January 21, 1971, commenting
on our letter of December21, 19'70 reportmg the results of our audxc
of rmlltary pay records and travel vouchers submtted by the account-
mg and finance office, Yokota Air Base, for the period January 1
through September 30, 1969.
       In our letter of December21, 1970, we ldentxfled ll errors of
various kmds, xncludxng three errors mnvolvxzg a wrong rate of per
diem to membersperformzng operational type deployment Fnth their
uints.    In your reply, you state that l~l. these three cases the members
were not travel%     m a unxt move status and that It was not the
mtent of the orders that the temporary duty involved be considered a
unit move. You also &ate that all memberstraveled as sndlvlduals
and pomnt out that each nember was charged and reuabursed bachelor
offxersr    quarters fees.
       We have ree-xarmnedthe three vouchers concerned 1~1the light of
the explanations furnished,     In each case, the orders show the purpose
of the temporaq auty was for a number of membersfrom the sameunrt
to perform operational type deployment. The orders further authorize
utllxty (fatigue) uniform In troop movementon organlzatlonal or NiLl-
tary Alrllft   Commandcontract aucmft.      In addltlon, the dally rate
of per diem paid ($3.50) lnaxates Government meals and quarters were
available to the membersinvolved. In thus connectxon, your attention
1s dxrected to paragraph 20442, Air Force Hanual 1'7'7-103, wherem It
1s stated that Government quarters (without charge) and mess% facll-
ltles, when available, will be provided to membersperforwng temporary
duty with their units.
     Ne asked representatives of the Dxrectorate of Plans and Syst~s,
Air Force Bccountmg and Evlance Center, for Lhelr views 111these cases,
They advised that membersperforming the temporary duty (TLY) xnvolved
should be consrdered as on operatronal type deployment vJlth their mts.



                                                                                                I


                                                                                            ,



                      50TH ANPWERSARY1921- 1971
c ozmlander
APOSan Francxsco 96328               -2-



They pomnted out that thx matter had been the subJect of dlscusslon
and correspondence wx5h Paclfx AU Forces UI late 1969. Tney
referred to 45 Camp. Gen. 599 as their basxs for determxtxng the TDY
involved was u1 a unit move status.   Also, xn Comptroller General
declslon B-168806 dated FeDruary 27, 1970, xt 1s stated that ormss~on
of the phrase Qravel 1s 3.n a Unit move statusi' UI the orders pro-
vxdes no basis for the payment of per dzem at a higher rate than $1.90.
     For these reasons, ~.t 1s our vlewthat      the payments made are
erroneous as previously reported.
      The actrons taken to ensure correct and factual orders, to
strel7gthen audit techniques and procedures, and to contmue on-the-
Job tralnrng should aid xn elurunatlng tne type of errors encountered
m our audit.
         We apprecxate the mterest   drsplayed by you XI our report of
audit.
                                     Srncerely yours,



                                     S, D. Md3lyea
                                     Regxonal I%nager
cc       Comptroller of the dir Force
         CommanderU-I Chief, PtlCAF
         Commander,AFAFC
 I       Auditor General Representatxve,
           AFAFC