B-106640, APR 24, 1952

B-106640: Apr 24, 1952

Additional Materials:

Contact:

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

 

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

A NOTICE OF EXCEPTION WAS TAKEN IN CONNECTION WITH EACH OF THE ABOVE MENTIONED VOUCHERS AND THE AMOUNT REPRESENTING THE OVERPAYMENTS THEREON WAS DISALLOWED IN THE SETTLEMENT OF THE DISBURSING OFFICER'S ACCOUNTS. PROVIDES THAT SETTLEMENTS MADE BY THE AUDITING DIVISIONS OF THIS OFFICE WILL BE REVIEWED IN THE DISCRETION OF THE COMPTROLLER GENERAL UPON THE WRITTEN REQUEST OF (1) A DISBURSING OFFICER WHOSE ACCOUNT HAS BEEN SETTLED. DOES NOT APPEAR TO BE MADE IN EITHER OF THE CAPACITIES MENTIONED IN (1) OR (2) ABOVE AND NEITHER IS THE REQUEST MADE OVER YOUR SIGNATURE AS THE INDIVIDUAL HAVE CUSTODY OF MAJOR ELKIN'S ACCOUNTS. THE ACTION TAKEN IN THE AUDIT OF THE VOUCHERS IN QUESTION WILL BE EXAMINED AS PROVIDED IN (3) ABOVE.

B-106640, APR 24, 1952

PRECIS-UNAVAILABLE

GENERAL BEAN, ARMY:

THERE HAS BEEN RECEIVED BY LETTER DATED NOVEMBER 15, 1951, FROM THE DIRECTOR OF FINANCE, DEPARTMENT OF THE AIR FORCE, A LETTER DATED OCTOBER 17, 1951, COPY HEREWITH, SIGNED BY MAJOR CLOVEN E. CAUDELL, USAF, LIAISON OFFICER, "FOR THE COMMANDING GENERAL", ARMY FINANCE CENTER, TOGETHER WITH ENCLOSURES, REQUESTING REVIEW OF THE AUDIT ACTION OF THIS OFFICE WITH RESPECT TO PAYMENTS MADE ON VOUCHER NO. 29474 IN JUNE 1948 ACCOUNTS OF MAJOR H.N. ELKINS, JR., F.D., U.S. ARMY AND VOUCHERS NOS. 5448 AND 6307 IN THE OCTOBER 1948 ACCOUNTS OF THE SAME FINANCE OFFICER.

A NOTICE OF EXCEPTION WAS TAKEN IN CONNECTION WITH EACH OF THE ABOVE MENTIONED VOUCHERS AND THE AMOUNT REPRESENTING THE OVERPAYMENTS THEREON WAS DISALLOWED IN THE SETTLEMENT OF THE DISBURSING OFFICER'S ACCOUNTS. GENERAL ACCOUNTING OFFICE CIRCULAR NO. 2 DATED AUGUST 23, 1921, PROVIDES THAT SETTLEMENTS MADE BY THE AUDITING DIVISIONS OF THIS OFFICE WILL BE REVIEWED IN THE DISCRETION OF THE COMPTROLLER GENERAL UPON THE WRITTEN REQUEST OF (1) A DISBURSING OFFICER WHOSE ACCOUNT HAS BEEN SETTLED; (2) THE HEAD OF THE DEPARTMENT OR GOVERNMENT ESTABLISHMENT TO WHICH THE ACCOUNT RELATES; OR (3) UPON THE MOTION OF THE COMPTROLLER GENERAL. COM. GEN. 775, 776. SEE ALSO B-97385 DATED AUGUST 11, 1950. YOUR REQUEST OF OCTOBER 17, 1951, DOES NOT APPEAR TO BE MADE IN EITHER OF THE CAPACITIES MENTIONED IN (1) OR (2) ABOVE AND NEITHER IS THE REQUEST MADE OVER YOUR SIGNATURE AS THE INDIVIDUAL HAVE CUSTODY OF MAJOR ELKIN'S ACCOUNTS. HOWEVER, IN VIEW OF THE UNUSUAL CIRCUMSTANCES IN THIS CASE, INVOLVING BOTH ARMY AND AIR FORCE OFFICERS AND AGENCIES, THE ACTION TAKEN IN THE AUDIT OF THE VOUCHERS IN QUESTION WILL BE EXAMINED AS PROVIDED IN (3) ABOVE.

VOUCHER 29474, IN FAVOR OF FIRST LIEUTENANT LOWELL W. O'NEAL, COVERS PAYMENT OF PER DIEM IN THE AMOUNT OF $188 FOR TRAVEL FROM MACDILL AIR FORCE BASE, FLORIDA, TO CARSWELL AIR FORCE BASE, TEXAS, AND RETURN AND TEMPORARY DUTY AT THE LATTER POINT, APRIL 6 TO JUNE 19, 1948. PARAGRAPH 28, SPECIAL ORDERS 34, HEADQUARTERS 307TH BOMBARDMENT WING VERY HEAVY, MACDILL AIR FORCE BASE, DATED APRIL 5, 1948, COMPANY "C", 1862ND ENGINEER AVIATION BATTALION, CONSISTING OF FIVE OFFICERS (INCLUDING FIRST LIEUTENANT O'NEAL) AND 130 ENLISTED MEN, WAS DIRECTED TO PROCEED TO CARSWELL AIR FORCE BASE FOR APPROXIMATELY 90 DAYS FOR THE PURPOSE OF AIR FORCE BASE REHABILITATION AND FIELD TRAINING, IT BEING PROVIDED THAT THE COMPANY WOULD BE ATTACHED TO THE 7TH BOMBARDMENT WING, VERY HEAVY, UPON ARRIVAL, AND THAT IT WOULD RETURN TO HOME STATION UPON COMPLETION OF TEMPORARY DUTY. THE AUDIT EXCEPTION COVERS THE FULL AMOUNT PAID. IN THE SAID LETTER OF OCTOBER 17, 1951, IT IS STATED THAT THIS VOUCHER DOES NOT APPEAR ON ANY STATEMENT OF DIFFERENCES OF RECORD IN THE ARMY FINANCE CENTER. THE RECORDS OF THIS OFFICE SHOW THAT IT WAS INCLUDED IN CERTIFICATE OF SETTLEMENT H-603863 AR, DATED SEPTEMBER 24, 1951.

VOUCHER 6307, IN FAVOR OF FIRST LIEUTENANT J. PAUL EMERSON, COVERS PAYMENT OF PER DIEM IN THE AMOUNT OF $36.71 FOR TEMPORARY DUTY AT EGLIN AIR FORCE BASE, FLORIDA, FROM AUGUST 25, 1948 TO SEPTEMBER 1, 1948, BOTH DATES INCLUSIVE, AND PER DIEM AND MILEAGE FOR TRAVEL FROM EGLIN AIR FORCE BASE, TO MACDILL AIR FORCE BASE, FLORIDA, ON SEPTEMBER 2, 1948, IT BEING STATED THEREON THAT SUCH PAYMENT WAS THE FOURTH AND FINAL PAYMENT FOR THE TRAVEL INVOLVED AND THAT PER DIEM IN THE SUM OF $90 FOR THE PERIOD JULY 31, 1948 TO AUGUST 24, 1948, PREVIOUSLY WAS PAID ON A VOUCHER, NUMBER UNKNOWN, IN THE AUGUST 1948 ACCOUNTS OF MAJOR E.A. BEHRENS, USAF. PARAGRAPH 17, SPECIAL ORDERS NO. 98, HEADQUARTERS 307TH BOMBARDMENT WING VERY HEAVY, MACDILL AIR FORCE BASE, DATED JUNE 19, 1948, THE 1862ND ENGINEER AVIATION BATTALION, 937TH ENGINEER AVIATION GROUP, CONSISTING OF 16 OFFICERS (INCLUDING FIRST LIEUTENANT EMERSON) AND 287 ENLISTED MEN, WAS DIRECTED TO PROCEED FROM MACDILL AIR FORCE BASE TO EGLIN AIR FORCE BASE BY MILITARY MOTOR CONVOY FOR TEMPORARY DUTY OF APPROXIMATELY 60 DAYS FOR THE PURPOSE OF AIR INSTALLATION REHABILITATION AND FIELD TRAINING, UPON COMPLETION OF WHICH THE UNITS WERE TO RETURN TO PROPER STATION, IT BEING STATED THEREIN THAT UPON ARRIVAL AT TEMPORARY DUTY STATION THE PERSONNEL INVOLVED WOULD BE ATTACHED TO AIR PROVING GROUND COMMAND. THE SAID ORDERS WERE AMENDED BY PARAGRAPH 35, SPECIAL ORDERS NO. 100, DATED JUNE 22, 1948, SAME HEADQUARTERS, TO AUTHORIZE FIRST LIEUTENANT EMERSON TO TRAVEL BY PRIVATELY OWNED AUTOMOBILE. THE AUDIT EXCEPTION, IN THE AMOUNT OF $20, COVERS THE PER DIEM FOR TEMPORARY DUTY AND TRAVEL.

VOUCHER 5448 IN FAVOR OF FIRST LIEUTENANT MATTHEW E. WASHLICK, COVERS PAYMENT FOR PER DIEM IN THE AMOUNT OF $34 FOR TEMPORARY DUTY AT EGLIN AIR FORCE BASE, FLORIDA, FROM SEPTEMBER 13 TO 29, 1948, AND FOR TRAVEL FROM EGLIN AIR FORCE BASE TO MACDILL AIR FORCE BASE, FLORIDA, ON SEPTEMBER 28 AND 29, 1948, BY GOVERNMENT VEHICLE, IT BEING STATED THEREON THAT PER DIEM WAS LAST PAID TO COVER THE PERIOD AUGUST 11 TO SEPTEMBER 12, 1948, ON A VOUCHER, NUMBER AND ACCOUNT NOT KNOWN, OF MAJOR E.A. BEHRENS, USAF. PARAGRAPH 18, SPECIAL ORDERS NO. 22, DATED AUGUST 9, 1948, HEADQUARTERS 307TH BOMBARDMENT WING MEDIUM, MACDILL AIR FORCE BASE, FIRST LIEUTENANT WASHLICK, LIKEWISE A MEMBER OF THE 1862ND ENGINEER AVIATION BATTALION, 937TH ENGINEER AVIATION GROUP, WAS TRANSFERRED FROM MACDILL AIR FORCE BASE, FLORIDA, TO EGLIN AIR FORCE BASE, FLORIDA, FOR TEMPORARY DUTY OF 4 MONTHS DURATION FOR THE PURPOSE OF AIR INSTALLATION AND FIELD TRAINING. THE AUDIT EXCEPTION COVERS THE FULL AMOUNT PAID ON THE VOUCHER.

AT THE TIME HERE INVOLVED THE TRAVEL ON TEMPORARY DUTY WAS SUBJECT, INTER ALIA, TO PARAGRAPH 3C(1), ARMY REGULATIONS 35-4820, DATED JANUARY 30, 1948, PROMULGATED PURSUANT TO THE PROVISIONS OF SECTION 12 OF THE PAY READJUSTMENT ACT OF 1942, 56 STAT. 365, WHICH REGULATIONS PROVIDED, IN PERTINENT PART, AS FOLLOWS:

"*** THE WORDS 'NO PER DIEM,' 'NO PER DIEM AT ,' OR' 'NO PER DIEM WHILE ON TEMPORARY DUTY' WILL BE INCLUDED IN ORDERS IN ANY CASE WHERE THE TEMPORARY DUTY ENJOINED IS PERFORMED AS AN ASSIGNED OR ATTACHED MEMBER OF A MILITARY ORGANIZATION, ***."

SINCE IT SEEMS CLEAR THAT THE TRAVEL AS WELL AS THE TEMPORARY DUTY PERFORMED BY THE PAYEES OF THE ABOVE-MENTIONED VOUCHERS WAS PERFORMED AS ATTACHED OR ASSIGNED MEMBERS OF A MILITARY ORGANIZATION, THE PAYMENT OF PER DIEM FOR TRAVEL OR TEMPORARY DUTY ON SAID VOUCHERS WAS NOT AUTHORIZED.