Approval of the Design for the Joint Uniform Military Pay System--Army Retired Pay

AFMD-81-114: Published: Sep 30, 1981. Publicly Released: Sep 30, 1981.

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GAO reviewed the Joint Uniform Military Pay System, Army Retired Pay.

GAO found that the system is in conformity in all material respects with the approved accounting principles and standards of the Department of the Army. In evaluating the system design, GAO looked at the automatic data processing aspects primarily to determine their adequacy as to internal controls, audit trails, data integrity, and consistency with the accounting specifications. Planned changes should be discussed with GAO and, if deemed significant, submitted formally for approval. Several essential features described in the improved design are not scheduled for implementation until fiscal years 1982 and 1983. The implementation of all design features is essential to ensure that appropriate controls and records are maintained for all payments authorized by the system and to maintain the approved status of the system. GAO suggested that the system should periodically be reviewed to assure that it is operating in accordance with the design. GAO is also presently auditing the Retired Pay System to determine how the Army can better interface with the Veterans Administration to prevent overpayments to individuals in a dual entitlement status. Further, GAO is reviewing selected established internal controls which were designed to assure correct, proper, and timely payments.

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