Rate of Basic Allowance for Quarters Payable in Dependency Situations

GAO was asked the following three questions relating to the rate of basic allowance for quarters (BAQ) payable to members of the uniformed Services, either married or formerly married to each other in various dependency situations: (1) where a member, claiming BAQ on the basis of paying court ordered support for a dependent child in the custody of a former spouse, who is also a Service member, acquires an additional dependent through marriage, may the former spouse can then claim the child for BAQ purposes, if otherwise proper; (2) if the answer to the first question is affirmative, must the member paying court-ordered support decline to continue claiming the child for BAQ purposes as a prerequisite to the member having custody claiming the child for BAQ purposes; and (3) if the answers to both questions are affirmative, what evidence of declination is required and under what circumstances, if any, may it be revoked? GAO held the following: (1) The mother retaining custody of the child may receive BAQ at the with-dependent rate because of the child, if she meets the substantial support criteria contained in applicable regulations, since the child is also her dependent under the law, and it is unnecessary for the father to claim the child in order to continue receiving BAQ at the with-dependent rate based on his wife as a dependent. (2) When there is no need on the part of the member paying child support to claim the dependent in order to receive the increased allowance, the member having custody should receive the increased allowance if that member is furnishing the substantial support to the dependent; thus, the answer to the second question is no. (3) While it is preferred that a member who is not claiming a dependent provide such information in writing, it is the GAO position that a member's formal declination to claim a dependent is not necessary where the facts indicate that the other member is entitled to claim the dependent, particularly where one of the members will not make a declination. Therefore, GAO did not believe any particular format is necessary nor that a declination should be considered or required to be irrevocable. Accordingly, the voucher may be paid if the mother demonstrates that she contributes substantially to the support of the child.