MARINE CORPS ADMINISTRATIVE ANALYSIS TEAM WEST INTERNAL AUDIT PROGRAM

1
MARINE CORPS ADMINISTRATIVE ANALYSIS TEAM
WESTINTERNAL AUDIT PROGRAM

2
Internal Audit Program

• An effective internal audit program should
  provide information on whether
• Performance is effective, efficient, and
  economical
• Management policies are adhered to
• Compliance with laws and regulations
• Fraudulent or irregular transactions/activities
  are being prevented or discovered.

3
Internal Audit Program

• The responsibilities of the Internal Audit
  Program will vary from office to office based on
  the desires of the FO/DO.
• Conduct internal audit examinations of all
  sections. Areas to audit are, but not limited
  to
• Special Payments (NavMC 11116)
• Reports (ICR, MECF, ADF)
• Travel (PCS/TAD)
• Joinees
• Separations (NavMC 11060)

4
Internal Audit Program

• Review sections for accuracy, timeliness, and
  adherence to regulations
• Assist in procedural changes to ensure
  uniformity with existing regulations

5
Internal Audit Program

• Conduct training with an emphasis on system
  modifications, current changes, and revised
  procedures
• Ensure section OIC/SNCOIC is provided a
  letter with the results of any audit
  conducted within their section. Monitor
  corrective action when discrepancies are
  identified.

6
Segregation of Duties

• Functions should be appropriately segregated to
  minimize opportunities for carrying out
  unauthorized or fraudulent acts
• No one person should perform all phases of a
  transaction from beginning to end.
• IATS Profiles
• ELSIGS
• Reference APSM 130204

7
Personal Record Account

• Reference APSM 090408
• Print report monthly (Parts 1 2)
• Work all 3402 3432 pay related TTCs and travel
  transactions (Random audit is to be conducted
  when an excess amount of transactions is observed
  for 3404s)
• Retain PRA report for current plus three months

8
Personal Record Account

• Thoroughly Audit, Validate, and Annotate Report.
• Audit Ensure payment is accurate
• Validate Is the Marine entitled to payment?
  Verify documents
• Annotate Explanatory notes for every
  transaction

9
Personal Record Account

• Once the audit is complete, create a digital copy
  of the report and send it as an e-mail attachment
  to the MCDOSS Office
• MCDOSS_at_mfr.usmc.mil

10
MARINE CORPS ADMINISTRATIVE ANALYSIS TEAM
WESTWAIVER/REMISSION OF INDEBTEDNESS

11
Waiver/Remission of Indebtedness

• References
• Title 10 U.S.C. 6161 (Waiver)
• Title 10 U.S.C. 2774 (Remission)
• APSM Chapter 10
• DODFMR Chapter 50 para 5004

12
Remission of Indebtedness

• A Remission of Indebtedness may be submitted for
  any unpaid indebtedness to the government on or
  before honorable discharge.
• Indebtedness resulting from a courts-martial/sente
  nce or non-judicial punishment of fine or
  forfeiture, may not be considered for remission
  or cancellation.

13
Remission of Indebtedness

• May be submitted by an enlisted member on active
  duty
• An approved remission must be accomplished before
  or at the time of the member's honorable
  discharge or release from active duty.

14
Waiver of Indebtedness

• Waiver of Indebtedness may be submitted for
  erroneous payment of pay and allowances,
  including travel and transportation.
• An application for waiver of indebtedness
  submitted under this statute must be received by
  DFAS-POCT/DE within three years of the date of
  discovery.

15
Waiver/Remission of Indebtedness

• Submission requirements
• First Endorsement
• DD Form 2789 (Waiver/Remission of Indebtedness
  Application)
• NavMC 11082 (Financial Statement Remission of
  Indebtedness)

16
Waiver/Remission of Indebtedness

• Upon receipt, date stamp Waiver/Remission Package
  for tracking purposes.
• Process necessary diary entry
• TTC 560 SUSP LIQ OF INDEBT
• Collection of indebtedness will be suspended
  unless the commander specifically states
  suspension is not authorized for enlisted members.

17
Waiver/Remission of Indebtedness

• Review the package for accuracy
• Complete Section II (Report of Investigation).
  If additional space is needed use attachment.
• FO/DO must endorse package when entire waiver
  process is complete

18
Waiver/Remission of Indebtedness

• Complete Waiver process within 10 working days of
  receipt. If additional time is need an
  explanation is required on the endorsement.

19
Waiver/Remission of Indebtedness

• Retain a complete copy of the package for files
• Waivers returned from DFAS-POCT/DE for correction
  or additional information must be processed in 10
  working days.

20
Waiver/Remission of Indebtedness

• If final action has not been completed by DFAS at
  the 90 day mark, contact DFAS-POCT/DE every 30
  days and inquire about the status until final
  action is received
• DSN 926-6293/6643
• COMM [phone]/6654
• FAX [phone]
• EMAIL Remissionwaiverinbox_at_dfas.mil

21
Waiver/Remission of Indebtedness

• Inconsistent Condition Report DO3
• occurs when a liquidation of indebtedness has
  been in suspense in excess of 220 days.
• finance officer having responsibility for the pay
  account is to contact the DFAS-POCT/DE and
  inquire about the status of the application.

22
Waiver/Remission of Indebtedness

• Inconsistent Condition Report DO3 (Cont.)
• Contact the finance officer who suspended the
  liquidation of indebtedness for copy of waiver
• When application can not be recovered, the
  current finance officer is required to submit a
  new waiver application.

23
Waiver/Remission of Indebtedness

• Inconsistent Condition Report DO3 (Cont.)
• Contact the member or the members current
  personnel officer to have the member submit a new
  waiver application.
• If a member does not submit a new application
  within 30 calendar days of notification, contact
  DFAS-POCT/DE and begin collection action on the
  debt.

24
MCAAT WEBSITE

• www.lejeune.usmc.mil/mcaat
• FAQs
• mcaat_at_mail.cpp.usmc.mil