1 / 55

DTS Postpay Review Examples of Common Errors (FY10)

DTS Postpay Review Examples of Common Errors (FY10). Postpay Review and Analysis Defense Finance and Accounting Service. Most Errors Found May Be Prevented !. Most errors identified in Postpay Reviews may be prevented by increased training, awareness and attention to: Traveler Input

MikeCarlo
Télécharger la présentation

DTS Postpay Review Examples of Common Errors (FY10)

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. DTS Postpay ReviewExamples of Common Errors(FY10) Postpay Review and Analysis Defense Finance and Accounting Service Integrity - Service - Innovation

  2. Most Errors Found May Be Prevented ! • Most errors identified in Postpay Reviews may be prevented by increased training, awareness and attention to: • Traveler Input • Reviewing / Approving / Certifying Official Diligence • Including: • Receipts / Substantiating Documentation / NDEA T-Entered Trips • Manually Entered Expenses / Expenses Claimed Twice • Travel Regulation / Policy / JTR-JFTR Appendix G • Voucher Cost that Exceeds the Authorization Estimate • Pre-Audit Flags and Other Authorization Requirements • Accurate and Complete Justifications, Comments and Remarks • Meal / Duty Location / Other Per Diem Entitlement Details • Credits / Adjustments / Refunds Issued to the Traveler Integrity - Service - Innovation

  3. Examples of Common Errors & Error Trends • Constructed Travel 4 • Expenses Not Claimed / Claimed Twice8 • Government Charge Card (GOVCC) Statements14 • Lodging Default Rate18 • Meal / Duty Conditions / Other Per Diem Entitlements22 • NDEA T-Entered Vouchers 30 • No Entitlement / Reduced Entitlement34 • No Receipts38 • OCONUS Travel45 • Other - Should Not Claim in DTS54 • Travel Training, Policy-Regulation and Assistance Links55 Integrity - Service - Innovation

  4. 1.1 Constructed Travel – Pvt Auto (PA) Mileage • Reimbursed $996.60 for PA Mileage, excluding In / Around Miles Integrity - Service - Innovation

  5. 1.2 Constructed Travel – Pre-Audit Flag • Pre-Audit Flag – Constructive Travel Worksheet (CTW) • Traveler Justification to Approving Official – includes Rental Car Integrity - Service - Innovation

  6. 1.3 Constructed Travel – Worksheet in DTS • Traveler’s CTW is Incorrect - Per Diem not Included – Rental Car not a Factor • Worksheet Instructions are Provided in DTS Integrity - Service - Innovation

  7. 1.4 Constructed Travel - Comparison • CTW (using the amounts provided)* would indicate: • Airfare = $680 • CTO Fee = $13 • Airport Transportation = $20 • TOTAL = $713 • Actual Computation should also include Per Diem • Airport Transportation amount appears low • Rental Car at the TDY site is not a CTW factor • Traveler was paid $996.60 for mileage to/from TDY site *Overpayment = $283.60 Integrity - Service - Innovation

  8. 2.1 Expenses Not Claimed – Most Common • The most common expenses not claimed in DTS are: • ATM Fees • CTO Agent Fees • Foreign Currency Conversion Fees • International Transaction Fees • These expenses are recorded as Underpayments Integrity - Service - Innovation

  9. 2.2 Expenses Claimed Twice - Most Common • The most common expenses claimed twice in DTS are: • Airfare • Claimed as a Transportation Expense • Claimed as a Non-Mileage Expense • Rental Car • Claimed as a Transportation Expense • Claimed as a Non-Mileage Expense • Lodging • Claimed as a Daily Actual Lodging/Lodging Allowed Expense • Claimed as a Non-Mileage Expense Integrity - Service - Innovation

  10. 2.3 Expenses Claimed Twice – Lodging • In this example: • Lodging of $2,875 was reimbursed under Actual Lodging / Lodging Allowed • Default daily rate was not edited, allowing for the Maximum Allowed per Locality • Hotel Room Charges of $2,002.95 were also claimed as Non-Mileage Expenses • DTS Pre-Audit Flag for “VCH COST not within 15% of AUTH EST COST” • Other Authorizations Remarks required for Manually Entered Hotel Charges • Traveler is entitled to $2,002.95, per Lodging Receipts Overpayment = $2,875.00 Integrity - Service - Innovation

  11. 2.4 Expenses Claimed Twice – Lodging Example • DTS Voucher – Daily Actual/Allowed Lodging – Hotel also in “Other Expenses” Continued Integrity - Service - Innovation

  12. 2.5 Expenses Claimed Twice – Pre-Audit Flag • Pre-Audit Flag – VCH Cost is not within 15% of AUTH Est Cost • Traveler Justification to Approving Officer – “Cost” Integrity - Service - Innovation

  13. 2.6 Expenses Claimed Twice – Other Authorizations • Manually Entered Expenses - Hotel Charges – Comments to AO Integrity - Service - Innovation

  14. 3.1 Government Charge Card - GOVCC • As part of the Postpay Review process, DFAS may access the Traveler’s GOVCC statements for various reasons: • To identify Credits/Refunds/Adjustments that affect Traveler reimbursement • To determine the entitlement of various fees: • ATM Fees • Cash Advance Fees • CTO Agent Fees • FEDX Card Delivery Fees • Foreign Currency Conversion Fees • International Transaction Fees • Late Payment Fee • To obtain the Currency Conversion rates paid on Foreign Currency expenses • To clarify information on DTS Receipts that are hard to read or have a Balance Due • To verify Airfare expenses when there are no receipts in DTS • this does not eliminate the requirement to attach airfare receipts to the voucher Integrity - Service - Innovation

  15. 3.2 GOVCC – Airfare Claimed in DTS • Claimed $2,543.30 for Airline Tickets ($482.20 + $482.20 + $1,578.90) Integrity - Service - Innovation

  16. 3.3 GOVCC – Other Authorization Remarks • Other Authorizations - Manually Entered Expenses - Airline Tickets • Airfare receipts were attached in DTS, including a Refund of $482.20 Integrity - Service - Innovation

  17. 3.4 GOVCC Statement – Airfare Charges and Credits • Total Airfare charges = $2,543.30 ($482.20 + $1,578.90 + $482.20) • Total Airfare credits = $1,271.90 ($789.70 + $482.20) • Total Airfare entitlement = $1,271.40 Overpayment = $1,271.90 Integrity - Service - Innovation

  18. 4.1 Lodging – Default Rate – Not Revised / Edited • Lodging of $1,911 was claimed ($147 per night x 13 nights) Integrity - Service - Innovation

  19. 4.2 Lodging – Default Rate – Comments to AO • Traveler Comments to the Approving Official Integrity - Service - Innovation

  20. 4.3 Lodging – Default Rate – Pre-Audit Flag • Cost Comparison – VCH Cost is not within 15% of AUTH Est Cost • Traveler Justification to Approving Official – “TDY extended..” Integrity - Service - Innovation

  21. 4.4 Lodging – Default Rate – Lodging Receipt • Lodging receipt was for $564 ($47 per night x 12 nights) Overpayment = $1,347 Integrity - Service - Innovation

  22. 5.1 Meals / Duty Conditions / Other Per Diem Entitlements • Entitlements claimed often do not match the Authorization • Most common meal rate errors are for: • Government Meals • Proportional Meals • Special Meal Rates • Meals Provided • Includes Conferences with meals included, etc. • Providing accurate Per Diem Entitlements Details is crucial… Integrity - Service - Innovation

  23. 5.2 Meals Integrity - Service - Innovation

  24. 5.3 Duty Conditions Integrity - Service - Innovation

  25. 5.4 Other Per Diem Entitlements Integrity - Service - Innovation

  26. 5.5 Proportional Meals - Example • Traveler should have received $528 for Proportional Meals ($44 per day x 12 days - excludes travel days) Integrity - Service - Innovation

  27. 5.6 Proportional Meals – Paid as Commercial • Traveler received $852 total for Full Commercial Meals ($71 per day x 12 days - excludes travel days) Integrity - Service - Innovation

  28. 5.7 Proportional Meals – Entitlement Detail • Full Rate was selected, not Proportional Integrity - Service - Innovation

  29. 5.8 Proportional Meals – Expense Summary – M&IE • Total M&IE paid = $943.50, which includes Travel Days Overpayment = $324 Integrity - Service - Innovation

  30. 6.1 NDEA T-Entered Vouchers • NDEA – Non-DTS Entry Agent • NDEA inputs claims for travelers who are without reasonable access to DTS. • Traveler must present a completed and signed form to the NDEA. • DD1351-2 or SF1164 • NDEA must enter only the data from the traveler's signedpaper voucher, as it was presented. • NDEA is not responsible for the validity of the voucher signed by the traveler. • NDEA must electronically attach the signed paper voucher and all other required receipts in accordance with DoD regulations. • For internal management control, the NDEA shall not be part of any routing list. Integrity - Service - Innovation

  31. 6.2 NDEA – DD1351-2 • Traveler did not claim Airfare on the signed DD1351-2 Integrity - Service - Innovation

  32. 6.3 NDEA – Remarks • Digital Signature - Remarks in Document History Integrity - Service - Innovation

  33. 6.4 NDEA – Input • NDEA input an Airfare expense of $847.30 - was not claimed by the Traveler • There was no Receipt for Airfare in DTS • The Airfare expense was not found on the GOVCC statements Overpayment = $847.30 Integrity - Service - Innovation

  34. 7.1 No Entitlement / Reduced Entitlement • Examples of DTS payments where no entitlement or a reduced entitlement may be due: • Overlapping Dates of Travel • Expenses Claimed at the PDS Site • Expenses Claimed as part of a Civilian PCS Move • Permissive TDY • Repeated Travel • Double Occupancy Lodging with another person on TDY • Paying Expenses for Others • See example • Entitlements Paid while on Leave • See example Integrity - Service - Innovation

  35. 7.2 No Entitlement - Expenses for Others • Airfare was claimed for the Traveler plus two others on Group Travel Integrity - Service - Innovation

  36. 7.3 No Entitlement - Expenses for Others • Pre-Audit Flags for Cost Comparison and Travel Mode • Justification – SM used GOVCC to pay for Group Travel Overpayment = $1,483.86 Integrity - Service - Innovation

  37. 7.4 No Entitlement – While on Leave (This example was also used earlier for OCONUS Lodging Tax, with the 29 Pre-Audit Flags) • This was a 30-day trip to an OCONUS TDY Location • 15 of the 30 days were in a paid Leave Status • 25 of the 29 Pre-Audit Flags were for Leave and Excessive Expenses • Leave - Justification given was “Approved” • Excessive Expenses - Justification given was “Exceeds Original Estimation” • Per Receipts and GOVCC, the following expenses were paid while on leave: • Rental Car = $2,679.75 • Parking = $580.00 • Taxi = $306.98 • Rental Car Fuel = $86.29 • Currency Conversion Fees = $40.20 • ATM Fees = $38.10 Overpayment = $3,731.32 Integrity - Service - Innovation

  38. 8.1 No Receipts in DTS • One of the most common errors found is Missing Receipts • Missing receipts can also affect the entitlement of related expenses • This example had over $6,000 in expenses that required receipts Integrity - Service - Innovation

  39. 8.2 No Receipts Attached • There were no receipts attached to the voucher in DTS Integrity - Service - Innovation

  40. 8.3 No Receipt - Airfare • Traveler claimed total Airfare of $3,426.47 ($957.55 + $2,468.92) • There were no Airfare receipts attached in DTS Integrity - Service - Innovation

  41. 8.4 No Receipt – Airfare - Pre-Audit Flag • Pre-Audit Flag - Commercial Plane (CP) Exceeds Threshold • Justification to AO referenced the Rental Car, not the Airfare Integrity - Service - Innovation

  42. 8.5 No Receipt – Airfare - GOVCC Transactions • GOVCC/IBA statement only showed one charge for $2,468.92 • GOVCC/IBA statement also showed a credit for $1,113.70 (same ticket number) Overpayment = $2,071.25 Integrity - Service - Innovation

  43. 8.6 No Receipt – Rental Car – Affects Related Expenses • Not Entitled to Gasoline Expense without Rental Car Receipts Integrity - Service - Innovation

  44. 8.7 No Receipt – Rental Car – Pre-Audit Flags • 13 Pre-Audit flags – none were for Missing Receipts – responses were “.” • 6 Other Authorization expenses – each response was “.” Integrity - Service - Innovation

  45. 9.1 OCONUS Travel – Lodging Tax • Lodging tax of $931.98 should not have been claimed separately, but added to the daily Lodging Rate Integrity - Service - Innovation

  46. 9.2 OCONUS – Lodging plus Tax Exceeds Allowance • Lodging claimed was already at the maximum rate allowed • Adding the Tax would have exceeded $211 per night • Actual Expense was not authorized Integrity - Service - Innovation

  47. 9.3 OCONUS – Lodging Tax - Pre-Audit Flags • There were 29 Pre-Audit Flags - none regarding the OCONUS Lodging Tax • see the No Entitlements examples for more details on this voucher’s flags Overpayment = $931.98 (Lodging Tax) Integrity - Service - Innovation

  48. 9.4 OCONUS - Laundry • Laundry is not reimbursable as a separate expense when TDY is OCONUS Integrity - Service - Innovation

  49. 9.5 OCONUS – Laundry / No Receipts • Although not entitled to Laundry reimbursement, there were also no other Receipts attached to this voucher Integrity - Service - Innovation

  50. 9.6 OCONUS – Laundry - Pre-Audit • Voucher had 12 Pre-Audit Flags • None were for OCONUS Laundry / No Receipts Attached Overpayment = $358.78 (Laundry) Integrity - Service - Innovation

More Related