oversight

Leave Errors Incident to Air Force Members' Permanent Change of Station

Published by the Government Accountability Office on 1977-09-23.

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

                                                                /   '777


                            DCCUMENT    FESUME

C3777   - (A2733970]   (Restricted)

rLeave Errors Incident to Air Force Members'          Permanent Change of
Station]. September 23, 1977. 3 pp.

Report to commander, Department of the Air Force: Air Force
Accounting and Finance Center, Denver, CO; by Rillim D. Martin,
Jr., Regional Manager, Field Operations Div.: Fegional Office
(Denver).

Issue Area:    Perscnnel Management    ard Compensation:    Compensation
    (305).
Contact: Field Operations Div.:       Regional Office    (Denver).
Budget Function: National Defense: Department cf Defense -
    Military    (except procurement    S contracts)    (C51).
Organization Concerned: Department cf the Air Force.
          A review of the administrative procedures for
determining the amount of delay enrcute chargeable as leave upon
an Air Force member's permanent charge of station disclosed 19s
instances involving 1,924 days of leave taken, ;-ut not reported,
which created potential erroneous payments of about $46,300 at
final separation. If the findings for the period reviewed are
representative, the potential for error is considerable.
Findings/Conclusions: In 115 of the cases involving 1,700 days
of leave and about $41,500C in potential erroneous payments, no
leave transactions bad been processed, despite the fact the
itineraries on the travel vouchers generally shoved leave had
been taken. In 3 cases involving 75 days and about $1,500, leave
transactions had failed the central computer prcgram edits at
the Air Force Accounting and Finance Center and were rejected
for resolution and reentry. In the remaining 3' cases involving
errors, leave transactions had not been processed at the Uime of
the review. A proposed computer prcgram edit of the arrival
transaction to detect those cases where leave had been taken has
not been accomplished because it is a low priority assignment.
Recommendations: Action should be taken to expedite the
implementation of a proposed compuier program edit to insure
that leave taken in connection wit- a permanent change of
station is promptly and properly recorded. (SC)
                        UNITED STATES GENERAL ACCOUNTING OFFICE
                                DENVER REGIONAL OFFICE
                                  AIR FORCE AUDIT STAFF
                                       BUILDING 444
                                  LOWRY AIR FORCE BASE
                                    COLORADO 80279

JN REPLY PLEASE QUOTE



                                             September 23, 1977




      Commander
      Air Forze Accounting
        and Finance Center
      Denver, Colorado 80279

      Dear Sir;

            As part of our continuing review of financial management systems, we
      have reviewed the administrative procedures for determining the amount of
      delay enroute chargeable as leave upon an Air Force member's permanent
      change of station. Our examination disclosed 149 instances involving 1,~2&
      days of leave taken but not reported which created potential erroneous pay-
      ments of abc,,t $46,300 at final separation. Projection of these findings
      was rot attempted, bug if the findings for the period are representative,
      we believe the potential for error is considerable. The details of our
      review a)ong with the corrective action which we believe is still needed


            In cases o( permanent change of station by a member, all time in
      excss of the Allowable travel time required to travel from the old sta-
      tio.- to the new station, exclusive of temporary duty and proceed time, is
      *cibe considered leave and charged against the member's leave balance. Air
      Force regulations provide that a member must file a travel voucher with the
      local accounting and finance office within 5 days after completion of per-
      manent change of station travel. The t:.:el data, consisting of the date
      of departure from the old duty station, date of arrivl at the new duty
      statiln, allowable travel time, and number of days of temporary duty, are
      used to support the permanent change of station arrival transaction. The
      permanent change of station arrival transaction must also be prepared with-
      in 5 days after arrival at the new duty station and is enterel into tihe
      Joint Uniform Military Pay System. An Air Force Form 985, Report of Travel
      Time/Leave, must be prepared within 10 days of arrival showing the travel
      time and chargeable leave extracted from the travel voucher itinerary, and
      is the source! document for the leave transaction entered into the leave
      system.
     We examined a sample of 499 master military pay accounts for the period
May Lhrougn part of October 1976 where:

     --a permanent change c., station transaction had been processed,

     --there. was more thanl one day between departure and arrival, and

     --the interveniing tine was not charged to leave, temporary duty, or
       trave_ time.

Examination of these pay accourts, together with the applicable travzl
vouchers and/or Joint Uniform M'IlitAry Pay System source documents ais-
closed the 149 leave errors.

     In 115 of the cases, involving 1,700 days of leave and about $41,500
in potential erroneous payments, no leave Transactions had been processed.
This occurred despite the fact that the itineraries on the travel vouchers
generally showed leave had been taken and, in many instances, there was
evidence that an Air Force Form 985 had been prepared showing the amount
of leave to be charged. The reasons given by the bases involved for failure
to process the leave transactions included processing problems and adminis-
trative oversight. Some bases said that leave transactions had not been
accomplished because travel vouchers had not been settled or settled in a
timely manner. in other cases, erroneous computation of travel time or
failure to consider sign out/in times led to the failure ti recognize that
leave had been taken.

     In 3 instances involving 75 days and abou.t $1,500, leave r-ar:;actions
had failed the central computer program edits at the Air Force Accounting
and Finance Center (AFAFG) and were rejected to the appropriate operating
directorates at the AFAFC for resolution and reentry. These had not been
reentered at the time our review was completed in May 1977.

     In the remaining 31 cases, involving 149 days and about $3,300, leave
transactions had not been processed a: the time of our review. The bases
involved furnished us evidence to show leave transactions had been forwarded
to the central computer on or shortly before the date of our inquiry. How-
ever, based on our computation of the periods of leave involved, as reported
in our Inquiries, the bases recognized their computations were in error and
corrected transactions were promptly forwarded to the AFAFC. In-orrect com-
putation of travel time was the main cause of the 31 errors.

     All 149 cases have been brought to the attention of the 'ases and/or
the app-opriate directorates within the AFAFC and corrective action ha.- _en
taken on the individual cases. The failure to promptly resolve and reenter
rejected leave transactions was the subject of a previous report to you by
this office dated August 11, 19?'. In view of the actions taken or planned
as the result of that review, we are making no recommendations in rcnnection
with rejected leave transactions at this time.


                                  -2-
     Officials of the Directorates of Military Pay Operations and Plans
and Systems said that a proposed computer program edit of the arrival
transaction to detect thtse cases where leave had been taken has not been
accomplished because it is a low priority assignment. They said this edit
would produce a management notice to the input source when the interval be-
tween the dates of departure from the old duty station and arrival at the
new duty station indicates a period of leave and no leave transaction has
been processed.

      We believe the findings in our rev:iew demonstrate the need for the
proposed compdter program edit to ensure that leave taken in connection
with a permanent change of station is promptly and properly recorded.
A\ccordingly, we recommend that action be taken to expedite the implementa-
'ion of the proposed program edit.

     Your comments and advice of actions taken to establish such an edit,
together with any additional actions being considered to ensure that leave
periods in connection with travel are properly detected and recorded, will
be appreciated.

     We appreciate the cooperation of your staff during the course of our
review.

                                        Sincerely yours,




                                       William D. Martin, Jr.
                                       Regional Manager

cc:   Air Force Audit Agency Office
        AFAFC
      Comptroller of the Air Force




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