A-60738, MAY 4, 1935, 14 COMP. GEN. 808

A-60738: May 4, 1935

Additional Materials:

Contact:

Edda Emmanuelli Perez
(202) 512-2853
EmmanuelliPerezE@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

CLAIMANT WAS PAID ON THE ORIGINAL ARMORY DRILL PAY-ROLL VOUCHER 4324 OF YOUR JANUARY 1935 ACCOUNTS IN THE NET AMOUNT OF $22.23 FOR 13 DRILLS AND SAID PAYMENT IS SUPPORTED BY ENTRIES IN THE APPROPRIATE COLUMNS SHOWING THE PERFORMANCE OF 4 DRILLS IN OCTOBER. BOTH OF WHICH ARE STATED TO HAVE BEEN PREPARED AND CHECKED WITH THE ATTENDANCE RECORDS IN ACCORDANCE WITH THE LAW AND REGULATIONS AND INSTRUCTIONS OF THE NATIONAL GUARD AND FROM PERSONAL KNOWLEDGE. THE SUPPLEMENTAL ROLL IS TO THE EFFECT THAT THE ENLISTED MAN PERFORMED FIVE DRILLS IN OCTOBER. THAT THE DRILL OF OCTOBER 1 WAS OMITTED FROM THE ORIGINAL PAY ROLL IN ERROR. WHEN FILED IN THE GENERAL ACCOUNTING OFFICE THEY BECOME THE RECORD TO WHICH REFERENCE WILL THEREAFTER BE HAD IN THE INVESTIGATION AND SETTLEMENT OF CLAIMS OR QUESTIONS AFFECTING THE PAY OF OFFICERS AND ENLISTED MEN WHOSE NAMES ARE BORNE THEREON FOR THE PERIODS STATED.

A-60738, MAY 4, 1935, 14 COMP. GEN. 808

NATIONAL GUARD - ARMORY DRILL PAY REMARKS APPEARING ON A SUPPLEMENTAL ARMORY DRILL PAY ROLL INCONSISTENT WITH AND CONTRARY TO THE FACTS SHOWN ON THE ORIGINAL PAY ROLL BASED UPON ENTRIES APPEARING ON THE APPLICABLE MB FORM 100 FILED CONTEMPORANEOUSLY IN THE NATIONAL GUARD BUREAU AS THE PERMANENT RECORD OF DUTY PERFORMED MAY NOT BE ACCEPTED TO AUTHORIZE PAYMENT OF ADDITIONAL ARMORY DRILL PAY.

ASSISTANT COMPTROLLER GENERAL ELLIOTT TO MAJ. S. R. BEARD, UNITED STATES ARMY, MAY 4, 1935:

THERE HAS BEEN RECEIVED BY REFERENCE FROM THE CHIEF OF FINANCE YOUR LETTER OF MARCH 5, 1935, TRANSMITTING SUPPLEMENTAL PAY ROLL OF HEADQUARTERS TROOP, FIFTY-SECOND CAVALRY BRIGADE, PENNSYLVANIA NATIONAL GUARD, OCTOBER 1 TO DECEMBER 31, 1934, FOR $1.71 IN FAVOR OF SGT. HUGH J. MATTIA, REPRESENTING ARMORY DRILL PAY FOR THE PERFORMANCE OF AN AUTHORIZED DRILL ON OCTOBER 1, 1934.

CLAIMANT WAS PAID ON THE ORIGINAL ARMORY DRILL PAY-ROLL VOUCHER 4324 OF YOUR JANUARY 1935 ACCOUNTS IN THE NET AMOUNT OF $22.23 FOR 13 DRILLS AND SAID PAYMENT IS SUPPORTED BY ENTRIES IN THE APPROPRIATE COLUMNS SHOWING THE PERFORMANCE OF 4 DRILLS IN OCTOBER, 5 DRILLS IN NOVEMBER, AND 4 DRILLS IN DECEMBER 1934. THE SUPPORTING AFFIDAVIT OF THE COMMANDING OFFICER AND THE CERTIFICATE OF THE REGULAR ARMY INSTRUCTOR APPEARING THEREON, BOTH OF WHICH ARE STATED TO HAVE BEEN PREPARED AND CHECKED WITH THE ATTENDANCE RECORDS IN ACCORDANCE WITH THE LAW AND REGULATIONS AND INSTRUCTIONS OF THE NATIONAL GUARD AND FROM PERSONAL KNOWLEDGE, APPEAR TO BE IN ALL RESPECTS REGULAR AND AN EXTRACT OFFICIAL COPY OF THE ORIGINAL MB FORM 100, FOR OCTOBER 1934, FURNISHED BY THE NATIONAL GUARD BUREAU CONTAINS ENTRIES OF THE PERFORMANCE OF ONLY 4 DRILLS BY SERGEANT MATTIA DURING THAT MONTH. THE SUPPLEMENTAL ROLL IS TO THE EFFECT THAT THE ENLISTED MAN PERFORMED FIVE DRILLS IN OCTOBER, THAT THE DRILL OF OCTOBER 1 WAS OMITTED FROM THE ORIGINAL PAY ROLL IN ERROR.

N.G.R. 59, DATED FEBRUARY 4, 1932, PROVIDES:

4. NECESSITY FOR CARE IN PREPARATION.--- PAY ROLLS AND PAY AND MILEAGE VOUCHERS CONSTITUTE A STATEMENT OF PAY AND ALLOWANCES DUE AND PAYABLE. WHEN FILED IN THE GENERAL ACCOUNTING OFFICE THEY BECOME THE RECORD TO WHICH REFERENCE WILL THEREAFTER BE HAD IN THE INVESTIGATION AND SETTLEMENT OF CLAIMS OR QUESTIONS AFFECTING THE PAY OF OFFICERS AND ENLISTED MEN WHOSE NAMES ARE BORNE THEREON FOR THE PERIODS STATED. ALL OFFICERS ARE ENJOINED TO EXERCISE EVERY CARE TO MAKE PAY ROLLS AND PAY AND MILEAGE VOUCHERS WITH WHICH THEY ARE CONCERNED CORRECT AND COMPLETE IN EVERY DETAIL.

7. RECORD OF DUTY PERFORMED, MB FORM 100-A. BY ORGANIZATION.--- A PERMANENT RECORD OF ALL DUTY PERFORMED BY EACH MEMBER OF THE NATIONAL GUARD, UNDER THE PROVISIONS OF NGR 45, WILL BE KEPT ON MB FORM 100, IN ACCORDANCE WITH INSTRUCTIONS PRINTED THEREON.

14. PREPARATION OF PAY ROLLS AND DISPOSITION--- A. BASIS FOR PREPARATION. --- THE PREPARATION OF ARMORY-DRILL PAY ROLLS WILL BE BASED ON THE PERMANENT RECORD OF DUTY PERFORMED BY EACH MEMBER OF THE NATIONAL GUARD AND KEPT ON MB FORM 100. (SEE PAR. 7 HEREIN.)

B. MB FORM 100.--- NO PAY ROLL FOR ARMORY-DRILL PAY OF ANY UNIT WILL BE CONSIDERED UNLESS A REPORT ON MB FORM 100 FOR EACH MONTH OF THE PERIOD COVERED BY THE ROLL HAS BEEN TRANSMITTED, THROUGH THE CHANNELS PRESCRIBED THEREIN, TO THE REGULAR ARMY INSTRUCTOR DESIGNATED BY PROPER AUTHORITY TO VERIFY AND CERTIFY TO THE CORRECTNESS OF THE PAY ROLL. (SEE PAR. 17B HEREIN.)

IT UNIFORMLY HAS BEEN HELD BY DECISIONS OF THIS OFFICE THAT REMARKS APPEARING ON A SUPPLEMENTAL ARMORY-DRILL PAY ROLL WHICH ARE INCONSISTENT WITH AND CONTRARY TO THE FACTS SHOWN ON THE ORIGINAL PAY ROLL, BASED UPON ENTRIES APPEARING ON THE APPLICABLE ORIGINAL MB FORM 100 FILED CONTEMPORANEOUSLY IN THE NATIONAL GUARD BUREAU AS THE PERMANENT RECORD OF DUTY PERFORMED, MAY NOT BE ACCEPTED TO AUTHORIZE THE PAYMENT OF ADDITIONAL ARMORY-DRILL PAY. A-45189, DECEMBER 6, 1932; A-49012, AUGUST 24, 1933; A- 54075, MARCH 31, 1934; AND A-57642, OCTOBER 23, 1934. PAYMENT OF THE VOUCHER IS NOT AUTHORIZED.