UNiTED STATES GENERAL ACCOUNTING OFfICE r::::G IONAL OFF' E ROOM 111. GATeWAY II BUII.DING 4TH AND STATE KANSAS CITY, KANSAS 66101

Narch 24, 1975

Major General Kenneth J. Houghton Commanding General 3rd Marine Division FPO San Francisco, California 96602

Dear General Houghton:

\e have tested the accuracy of 3rd Narine Division, Okinawa, accounting for leave resulting from delays enroute incident to pc'rmanen t change of du ty s ta tion. For this purpose we examined computations and traced into the records leave as shown on 179 vouchers covering pennanent change of station which were selected at random from 1,214 such vouchers paid by disbursing symbol 6160 in November 1974.

The sample vouchers sho\ved 222 leave periods for a total of 4,811 days. In February 1975 when 't-le completed our review, 45 of the 222 leave periods were either recorded incorrectly or not recorded at all in the Joint Uniform Mili tary Pay System (JUMPS). As sho\·m on the attached summary of discrepancies, JUNPS' records contained unde'.ccharges 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 1,245 to 3,543 days.

Nost of the incorrect accounting originated from errors in unit diaries and thE process ing of unit diaries. Procedures specified in the JUMPS Field Procedures Manual appear sufficient if carefully applied by the disbursing office, to ide tify and effect correction of such errors. The pr ocedures require the disbursing office to request correction of e~rrors it detcc ts and to follow'- up a s neces­ sary to ~btain corrections. This procedure has apparently not b c~n follotvedo Lack of sufficient care by the disbursing office in process ing the vouchers and sup porting documcnts also contributed to the erroneous accoll n tin~. Although the 1ll311lWl provide.~ f or cros s checkin ~ of the docum ent a tion for co ~pl etene ss and accur8cy , in 11 of the 45 r rors \.;c found onc or more of the following :

--3 ins t ance", t he itin ~ ' caTy shown by the v o u ch ~ .r and or ders wC'r c not in agr (;cmen t, --25 inst~nces, the traveler's leave statement was omitted or incorrect,

--21 instances the unit command's reporting e.ldorsement was incomplete or incorrect,

--11 instances, leave computed by the disbursing office was incorrect.

We believe sufficient care in following leave control procedures as described in the JUMPS Field Procedures Manual could reduce the leave accounting error rate. We would appreciate your comments, including a description of any corrective action resulting from this letter, within the next 60 days.

Sincerely yours,

K. L. Weary Regional Manager cc: Comptroller of the N vy (NCD-3) Comptroller of the Nnvy (NCD-4) Commandant of the Marine Corps (FD) Headquarters, Naval Audit Service, Falls Church, Va.

2 ::W·lt·\'\ P.Y OP DLLAY r.N:~OUTl~ LEAVE DISCRfPANCTES

D i.l L L' S 0 i lc cl v c D.:1tc~ of leavl2 0 [ D .1 V~ (.' 11 a r g c :.l b 1 C NUI!1.bc 1." of C11.:11." 6 cJ NUlIlbl!'r \ . ~) ,",, ~ ,r. : .! ~., t" --- (Pt:r GAD ) (Pe r C_~ . UV("l" ---[ ~ '... ' ~ . ll'~ ~ l~ . 15 7 5'::.5 6/13-6/27/74 15 6/13-6/27/74 8/28-9/14/74 18 None 0 18 7/13-7/22/74 10 1 77 89 7/13-7/21/74 9 9/21-10/14/74 24 9/21-10/14/74 24 9/25-10/21/71.., 27 3 7851 9/25-10/24/74 30

33 1 7323 9/11-10/14/74 34 9/11-10/13/74

7/2-7/13/74 12 1 7902 7/2-7/14/74 13 9/21-10/10/74 20 9/21-10/10/74 20 9/21-,10/12/74 22 1 7969 9/17-10/9/74 23

9/24-10/20/74 27 4 7961 9/20-10/20/74 31

9/14-10/7/74 24 9/14-1.0/7/74 24 7<) 53 2 6/22-6/25/7l • 4 6/22-6/27/74 6 0 32 7944 5/9-6/9/74 32 None

6/20-6/29/7 L• 10 79 113 6/20-6/29/74 10 10/12-10/21/74 10 10/12-10/22/71.J. 11 1 27 1 8073 10/4-10/29/74 26 10/4-10/30/74

'~ None 0 32 6065 9/29-10/30/74 32 ~ ,~~~ ' ~9X Dr y AY [:.\ ROUTE LEAve DISC: tr. PA~ CI L S

1J ~1 Lt.: S of lc~\'(: Dales of l c.:lvC l'! umbcr of cha',C t3 cd NU\ (1 b (; l ' 0 f '[\."'l\/ :' , _'u :..: ~ , 'L' ci1argc.:1b1c - -- ( Pcr CF ;\l) tl nvs 0'/ L' r ! ~: : ~i J·,_1~ :-> cc: ~S!.....QAO) da'{s end".: " _ . ._------8142 9/'l t~-10/2 8 /74 35 9/24-10/26/74 33 2

10 81 17 8/10-8/19/74 10 None 0 10/5-10/24/74 20 10/5-10/23/74 19 1

None 0 24 8 11 ~ 10/5-10/28/74 24

3215 10/10-11/2/74 24 None 0 2 ~

1 5177 8/7- 8/18/74 12 8/7'-8/19/74 13 10/5-10/24/74 20 10/5-10/24/74 20

82 33 8/7-8/19/74 13 8/7-8/19/74 13 10/12-10/31/74 20 10/12-10/30/74 19 1 15 2 8 289 10/12-10/24/74 13 10/12-10/26/74

1 8270 10/4- 11/ 2J7l~ 30 10/4-11/1/74 29

8379 10/12-10/31/74 20 10/12-10/31/74 20 8/13-8/26/74 14 8/13-8/24/74 12 2

12 1 3377 8/13-8/25/74 13 8/13- 8/24/74 10/12-10/31/74 20 10/12-10/31/74 20 0 30 I, 8328 10/7-11/5/14 ]0 None

\,"'1 0 25 8 326 10/1-10/25/74 25 None •

, I)" t\., s 0 f 1ca.v c: D :'I tcs of leave clHlrgca.b1c ~\w~b('r of ch.:l!'gcd t\umbc: L 0 f ' \ "'o) .... c .. ' ! , "~~ ~ PcrCl:·~,I) r 0\' l . r _r.lw__ :' _,:.) ·__ ' t' _ (Per GAO) 10/7-11/4/74 29 1 8313 10/7-11/5/74 30

7/23-8/3/74 12 1 8400 7/23-8/4/74 13 10/5-10/24/74 20 10/5-10/24/74 20 10/16-11/8/74 24 1 .5336. 10/16-11/7/74 23

None 0 29 8497 9/30-10/28/74 29

9/9-10/11/74 33 1 8L}9:' 9/9-10/12/74 34

9 8/6-8/14/74 9 85S2 8/6-8/14/74 I 10/4-10/30/74 27 10/16-11/1/74 17 10 9/19-10/31/74 43 5 3560 9/19-11/5/74 48

8/10-8/19/74 10 1 €C,1 4 8/10-8/18/74 9 10/12-11/5/74 25 10/12-11/5/74 25 10/8-11/7/74 31 1 8655 10/8-11/8/74 32

10/4-11/1/74 29 1 8639 10/4-11/2/74 30

10/14-11/9/74 27 2 8731 10/14-11/11/74 29