When One Military Service Pays Another's Members, Overpayments May Result
AFMD-81-41
Published: Apr 14, 1981. Publicly Released: Apr 14, 1981.
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Highlights
GAO reviewed procedures and controls relating to military pay cross disbursements and the reconciliation of accounting data to pay data at all military service finance centers to determine if the military services were following the applicable guidance in reporting and controlling cross disbursements and if the services' systems were effective in preventing or detecting pay errors and irregularities.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Department of Defense | The Secretary of Defense should require the Secretaries of the Army, Navy, and Air Force to make a special review of available documentation at all disbursing offices and finance centers to ensure that disbursing officers submitted all cross disbursement documents to appropriate finance centers and the related confirmations were received, and finance centers received all cross disbursement documents, and related payments were posted to pay accounts. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Department of Defense | The Secretary of Defense should require the Secretaries of the Army, Navy, and Air Force to collect any overpayments identified by the special review that resulted from failure to charge pay records for cross disbursements. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Department of Defense | The Secretary of Defense should require the Secretaries of the Army, Navy, and Air Force to establish and/or improve military finance center procedures to ensure adequate control over receipt of all military pay cross disbursement vouchers in accord with Defense Handbook 7220.9-H. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Department of Defense | The Secretary of Defense should require the Secretaries of the Army, Navy, and Air Force to institute a reconciliation process in the Army and Marine Corps Centers to ensure that charges to military pay appropriations have a corresponding charge to pay accounts. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Department of Defense | The Secretary of Defense should require the Secretaries of the Army, Navy, and Air Force to issue instructions to all disbursing officers stressing the importance of well-prepared, complete, and legible financial documents, in compliance with applicable guidance, including the proper numbering of cross disbursement payment vouchers and the proper maintenance of cross disbursement suspense files. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
| Department of Defense | The Secretary of Defense should require the Secretaries of the Army, Navy, and Air Force to require internal audit and administrative examination of efforts at disbursing office and finance center locations to review periodically the effectiveness of procedures and internal controls used to ensure that pay cross disbursements are properly processed and recorded. |
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
|
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Topics
Financial managementInteragency relationsMilitary cost controlMilitary payOverpaymentsPayroll systemsRecords managementMilitary forcesDisbursing officersInternal controls