Harper Bren

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1 DTS Postpay Review Examples 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 TrendsConstructed Travel Expenses Not Claimed / Claimed Twice 8 Government Charge Card (GOVCC) Statements 14 Lodging Default Rate Meal / Duty Conditions / Other Per Diem Entitlements 22 NDEA T-Entered Vouchers No Entitlement / Reduced Entitlement 34 No Receipts OCONUS Travel Other - Should Not Claim in DTS 54 Travel Training, Policy-Regulation and Assistance Links 55 Integrity - Service - Innovation

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

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

6 1.3 Constructed Travel – Worksheet in DTSTraveler’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 - ComparisonCTW (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 $ for mileage to/from TDY site *Overpayment = $283.60 Integrity - Service - Innovation

8 2.1 Expenses Not Claimed – Most CommonThe 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 CommonThe most common expenses claimed twice in DTS are: Airfare Claimed as a Transportation Expense Claimed as a Non-Mileage Expense Rental Car Lodging Claimed as a Daily Actual Lodging/Lodging Allowed Expense Integrity - Service - Innovation

10 2.3 Expenses Claimed Twice – LodgingIn 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, 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 ExampleDTS Voucher – Daily Actual/Allowed Lodging – Hotel also in “Other Expenses” Continued Integrity - Service - Innovation

12 2.5 Expenses Claimed Twice – Pre-Audit FlagPre-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 AuthorizationsManually Entered Expenses - Hotel Charges – Comments to AO Integrity - Service - Innovation

14 3.1 Government Charge Card - GOVCCAs 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 DTSClaimed $2, for Airline Tickets ($ $ $1,578.90) Integrity - Service - Innovation

16 3.3 GOVCC – Other Authorization RemarksOther 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 CreditsTotal Airfare charges = $2, ($ $1, $482.20) Total Airfare credits = $1, ($ $482.20) Total Airfare entitlement = $1,271.40 Overpayment = $1,271.90 Integrity - Service - Innovation

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

19 4.2 Lodging – Default Rate – Comments to AOTraveler Comments to the Approving Official Integrity - Service - Innovation

20 4.3 Lodging – Default Rate – Pre-Audit FlagCost 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 ReceiptLodging 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 EntitlementsEntitlements 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 Integrity - Service - Innovation5.2 Meals Integrity - Service - Innovation

24 Integrity - Service - Innovation5.3 Duty Conditions Integrity - Service - Innovation

25 5.4 Other Per Diem EntitlementsIntegrity - Service - Innovation

26 5.5 Proportional Meals - ExampleTraveler 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 CommercialTraveler 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 DetailFull Rate was selected, not Proportional Integrity - Service - Innovation

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

30 6.1 NDEA T-Entered VouchersNDEA – 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. DD or SF1164 NDEA must enter only the data from the traveler's signed paper 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 Integrity - Service - Innovation6.2 NDEA – DD1351-2 Traveler did not claim Airfare on the signed DD1351-2 Integrity - Service - Innovation

32 Integrity - Service - Innovation6.3 NDEA – Remarks Digital Signature - Remarks in Document History Integrity - Service - Innovation

33 Integrity - Service - Innovation6.4 NDEA – Input NDEA input an Airfare expense of $ 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 EntitlementExamples 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 Integrity - Service - Innovation

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

36 7.3 No Entitlement - Expenses for OthersPre-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 Integrity - Service - Innovation8.1 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 Integrity - Service - Innovation8.2 No Receipts Attached There were no receipts attached to the voucher in DTS Integrity - Service - Innovation

40 Integrity - Service - Innovation8.3 No Receipt - Airfare Traveler claimed total Airfare of $3, ($ $2,468.92) There were no Airfare receipts attached in DTS Integrity - Service - Innovation

41 8.4 No Receipt – Airfare - Pre-Audit FlagPre-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 TransactionsGOVCC/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 ExpensesNot Entitled to Gasoline Expense without Rental Car Receipts Integrity - Service - Innovation

44 8.7 No Receipt – Rental Car – Pre-Audit Flags13 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 TaxLodging tax of $ should not have been claimed separately, but added to the daily Lodging Rate Integrity - Service - Innovation

46 9.2 OCONUS – Lodging plus Tax Exceeds AllowanceLodging 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 FlagsThere 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 Integrity - Service - Innovation9.4 OCONUS - Laundry Laundry is not reimbursable as a separate expense when TDY is OCONUS Integrity - Service - Innovation

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

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

51 9.7 OCONUS - Currency ConversionClaimed conference fee of $ while TDY to Germany Integrity - Service - Innovation

52 9.8 OCONUS - Currency Conversion - Rate Not ProvidedSeminar Receipt is in Euro Currency Conversion Rate was not provided Integrity - Service - Innovation

53 9.9 OCONUS - Currency Conversion – Not Found in GOVCCSeminar Expense was not found on the Traveler’s GOVCC statements Referred to Currency Converter to obtain the amount for that day Underpayment = $147.98 Integrity - Service - Innovation