Army Guard and Reserve Pay and Personnel Systems Are Unreliable and Susceptible to Waste and Abuse

The Army Guard and Reserve payroll is about $1.3 billion. The Reserve drill pay system operates on an exception basis, with Guard and Reserve personnel being automatically paid for scheduled drills unless the unit reports them absent. Many Guard and Reserve units have abused attendance reporting by recording absent members as present at drill assemblies to show high attendance levels. These abuses were reviewed by GAO to determine the extent of the practices and to recommend solutions to the problems.