What is the primary purpose of the Leave and Earnings Statement (LES) in CPPA operations?

• A. To track tax filings
• B. To store travel orders
• C. To reflect entitlements, deductions, and pay timing
• D. To list unit mission requirements

Answer: (C)

The Leave and Earnings Statement is a pay statement that shows what you are entitled to receive, what is deducted, and when payment will be made. This is the readout CPPA uses to ensure pay is accurate and issued on schedule, and to help you understand how your earnings are composed. Entitlements cover base pay and any allowances, while deductions include taxes, retirement contributions, insurance, and other withholdings; pay timing indicates the pay date and cycle. Because of this, the LES serves as the primary reference for verifying pay accuracy and planning finances. It isn’t the place for storing travel orders or listing unit mission requirements, which are handled by separate records and systems.