1. DTS Postpay Review Examples of Common Errors (FY10)
Postpay Review and Analysis
Defense Finance and Accounting Service
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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
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3. Examples of Common Errors & Error Trends
Constructed 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
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4. 1.1 Constructed Travel – Pvt Auto (PA) Mileage
Reimbursed $ for PA Mileage, excluding In / Around Miles
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5. 1.2 Constructed Travel – Pre-Audit Flag
Pre-Audit Flag – Constructive Travel Worksheet (CTW)
Traveler Justification to Approving Official – includes Rental Car
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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
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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 $ for mileage to/from TDY site
*Overpayment = $283.60
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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
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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
Lodging
Claimed as a Daily Actual Lodging/Lodging Allowed Expense
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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, 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
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11. 2.4 Expenses Claimed Twice – Lodging Example
DTS Voucher – Daily Actual/Allowed Lodging – Hotel also in “Other Expenses”
Continued
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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”
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13. 2.6 Expenses Claimed Twice – Other Authorizations
Manually Entered Expenses - Hotel Charges – Comments to AO
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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
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15. 3.2 GOVCC – Airfare Claimed in DTS
Claimed $2, for Airline Tickets ($ $ $1,578.90)
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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
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17. 3.4 GOVCC Statement – Airfare Charges and Credits
Total Airfare charges = $2, ($ $1, $482.20)
Total Airfare credits = $1, ($ $482.20)
Total Airfare entitlement = $1,271.40
Overpayment = $1,271.90
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18. 4.1 Lodging – Default Rate – Not Revised / Edited
Lodging of $1,911 was claimed ($147 per night x 13 nights)
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19. 4.2 Lodging – Default Rate – Comments to AO
Traveler Comments to the Approving Official
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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..”
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21. 4.4 Lodging – Default Rate – Lodging Receipt
Lodging receipt was for $564 ($47 per night x 12 nights)
Overpayment = $1,347
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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…
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5.2 Meals
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5.3 Duty Conditions
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25. 5.4 Other Per Diem Entitlements
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26. 5.5 Proportional Meals - Example
Traveler should have received $528 for Proportional Meals
($44 per day x 12 days - excludes travel days)
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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)
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28. 5.7 Proportional Meals – Entitlement Detail
Full Rate was selected, not Proportional
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29. 5.8 Proportional Meals – Expense Summary – M&IE
Total M&IE paid = $943.50, which includes Travel Days
Overpayment = $324
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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.
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.
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6.2 NDEA – DD1351-2
Traveler did not claim Airfare on the signed DD1351-2
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6.3 NDEA – Remarks
Digital Signature - Remarks in Document History
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6.4 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
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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
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35. 7.2 No Entitlement - Expenses for Others
Airfare was claimed for the Traveler plus two others on Group Travel
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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
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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
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38. Integrity - Service - Innovation
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
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8.2 No Receipts Attached
There were no receipts attached to the voucher in DTS
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8.3 No Receipt - Airfare
Traveler claimed total Airfare of $3, ($ $2,468.92)
There were no Airfare receipts attached in DTS
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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
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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
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43. 8.6 No Receipt – Rental Car – Affects Related Expenses
Not Entitled to Gasoline Expense without Rental Car Receipts
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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 “.”
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45. 9.1 OCONUS Travel – Lodging Tax
Lodging tax of $ should not have been claimed separately, but added to the daily Lodging Rate
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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
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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)
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9.4 OCONUS - Laundry
Laundry is not reimbursable as a separate expense when TDY is OCONUS
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49. 9.5 OCONUS – Laundry / No Receipts
Although not entitled to Laundry reimbursement, there were also no other Receipts attached to this voucher
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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)
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51. 9.7 OCONUS - Currency Conversion
Claimed conference fee of $ while TDY to Germany
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52. 9.8 OCONUS - Currency Conversion - Rate Not Provided
Seminar Receipt is in Euro
Currency Conversion Rate was not provided
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53. 9.9 OCONUS - Currency Conversion – Not Found in GOVCC
Seminar Expense was not found on the Traveler’s GOVCC statements
Referred to Currency Converter to obtain the amount for that day
Underpayment = $147.98
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54. 10. Other – Should Not Be Claimed in DTS
Classified Vouchers should not be processed in DTS
Items below were claimed as Manually Entered – Non-Mileage Expenses – AO Approved
Child Care while in Training
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11. Travel Training, Policy-Regulation and Travel Assistance Center Links
For DTS Training resources, please refer to:
Training & Resource Center
For Policy & Regulation guidance, please refer to:
Travel Policy & Regulations
For the DTS Travel Assistance Center, please refer to:
Travel Assistance
Prepared by:
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