DisbursingFinance Analysis Training

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Disbursing/FinanceAnalysis Training

• Marine Corps Administrative Analysis Team

Revision Date 21 April 2004
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Disbursing/Finance Internal Control Procedures

• There are 14 Internal Control Areas for Finance
  Offices and 16 Internal Control Areas for
  Disbursing Offices

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Internal Control Areas

• Administrative Management
• Internal Control Procedures
• Fiscal Security
• Public Funds Management
• NAVMC 11116 Processing

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Internal Control Areas

• On-Line Diary
• System Generated Reports
• Non-Pay Status
• Joinee Process
• Separations Pay
• Management

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Internal Control Areas

• Travel Management
• TAD Travel
• PCS Travel
• Separations Travel
• Split Pay (MEU)
• Shore Patrol (MEU)

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Administrative Management
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Administrative Management

• MOS Training
• DTL Processing
• Publications Messages
• Paper or electronic copies
• Retention
• Internal Control and Desktop Procedures

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Administrative Management

• Waivers of Indebtedness
• Is the waiver endorsed by the primary DO/FO only,
  and forwarded within 10 working days of receipt?
• Are diary entries report?
• Are the waivers being tracked from submission to
  final disposition?
• Ref APSM Chapter 10

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Internal Control Procedures
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Internal Controls and Auditing Program

• Performance is Effective, Efficient, and
  Economical
• Management Policies are Adhered to
• Laws and Regulations are Being Complied With
• Unauthorized, Fraudulent or Otherwise Irregular
  Transactions or Activities are Being Prevented or
  Discovered

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Internal Controls and Auditing Program

• Separation of Duties
• Checks Balances
• Who has access to what? Are duties properly
  separated.
• Option K Procedures
• Is the report being printed and
  certified/verified on a daily basis?

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Internal Control Procedures

• PRA Audit Report
• Receive Report Monthly (Part 1 2)
• Work MOS 3402 3432 on Report
• Audit, Validate and Annotate Report.
• If errors are detected, what action is taken?
• If fraudulent irregularities are detected, has
  the DO/FO notified the CO?
• Retention (Current plus previous 3 months)
• Ref APSM Chapter 9 par. 090409

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Fiscal Security
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Fiscal Security - Office

• Access is Controlled During Non-working Hours
• Restricted Working Areas are Properly Marked
• Does the DO/FO have a functioning alarm system
• Security Equipment is Inspected Semi-annually

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Fiscal Security Fund Containers

• Access to Vaults and Safes is Limited to
  Authorized Personnel
• Security of U.S. Treasury Check Stock(s) on Hand
• Fund Containers Requirements
• Weight, combinations, and accountability info
• Check Signing Devices and Plates are Kept in the
  Custody of Authorized Personnel

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Fiscal Public Funds Management Public Fund
Authorization

• Cash Approval at Personal Risk, Are The Requests
  Kept on File
• Are Detailed Cash Handling Procedures Provided to
  Deputies and Agents
• Signature Card(s) and Specimen Signatures for
  U.S. Treasury Checks Submitted to DFAS-KC
• Letters of Revocation

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Fiscal Public Funds Management U.S. Treasury
Checks

• Control
• Issuing Blank Checks (Working and Bulk)
• Check Stock Inventory (once every 60 days)
• Blank Check Control
• Reporting
• Timeliness
• Check Issue Reporting Procedures

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Check Handling

• NAVMC 11119 Authorization on File for Personnel
  Signing for Checks or Signing Official Documents
• Delivery is Effected Within Time Requirements
• Cancellation on 61st day and credited to Marine
  or fund administrator
• Check Handling Procedures, Verify Against the
  Check Transmittal

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Fiscal Public Funds Management Deposit Activity

• Separating Deposits
• Deposit Activity Procedures
• Cash in Excess Deposited
• Promptly

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Fiscal Public Funds Management Quarterly Cash
Verification

• Report Information
• date/time
• cash on hand
• supporting documents
• Verification Intervals
• Verifying Statement

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Pay/NAVMC 11116 Processing
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Pay NAVMC 11116

• Review, Tracking and Timeliness
• Processing Payments and Adjustments
• One Work Day for Payments
• Two Work Days for Adjustments
• NAVMC 11116 Procedures
• Retention Period (current plus two previous
  months)

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Pay Non-Appropriated Fund Instrumentalities

• Delinquent Debts
• DPP/HLP
• Phone, housing, trailer lot, etc.
• Diary Reporting
• Liquidation Schedule for Debts Exceeding 2/3
  Disposable Pay
• Notification of Debt
• NAFI Procedures

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Pay On-Line Diary

• Diary Retention (current plus two previous
  months)
• Certifying Signature
• Electronic Signature (ELSIG) Security
• ECO ELSIG Responsibilities
• User ELSIG change
• Maintenance of ELSIG File

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Pay System Generated Reports

• Suspect Payment Listing (SPL)
• Review and Retain (current plus 2 months)
• Payroll Verification
• SPL Procedures
• Master Error Control File (MECF)
• Types
• Review and Retain (current plus 2 months)
• Timeliness (3 working days)
• MECF Procedures

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Pay System Generated Reports

• Advisory File (ADF) and Inconsistent Condition
  Report (ICR)
• Review and Retain (current plus 2 months)
• Timeliness (3 working days)
• ADF/ICR Procedures

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Pay Non-Pay Status

• Unique Pay Status Transaction Report (UPSTR)
• Extract and Retain (current plus 2 months)
• Review All Entries
• UPSTR Procedures APSM Appendix M
• POE Verification
• Leave Account Verification
• Bond Allotment Verification

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Pay Joinee Process

• Reporting Elapsed Time
• Is it Being Done Promptly Accurately
• WCS Reporting
• Is the Office Allowing One Day Travel Four
  Days Proceed (if entitled to Proceed)
• Is the Office Verifying to See If The Travel
  Claim is Settled Prior to Reporting the WCS

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Pay Joinee Process

• BAH PCS
• Is the DO/FO Making Adjustments
• to the MMPA For Marines Entitled
• to BAH PCS
• Ref APSM Chapter 22

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Pay-Joinee Process

• Does the DO/FO Have Procedures in Place to
• Conduct an Audit after the Elapsed Time has
  Posted to the MMPA.
• The Audit May Be Accomplished Using the Various
  VIS Remarks, MECF,ADF
• Ref APSM Chapter 11

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Pay- Joinee Process

• BAH PCS Example 1
• Single E4 under 3 years Service Transfers From
  Camp Lejeune on April 1, 2004 and Reports to
  Quantico on April 30, 2004.
• What Adjustment Must the DO/FO Make to the
  Marines MMPA?

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Pay-Joinee Process

• The Marine is Entitled to BAH I O/R at Zip 28540
  from April 1 April 29, 2004.
• 538.00 divided by 3017.93333
• 17.93333 x 29 days520.07
• Report TTC 694 000 25016 520.07(4)20040429

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Pay Joinee Process

• BAH PCS Scenario 2 Single LCpl
• Detached 040401 (OLD PDS Iwakuni, Japan)
• Reported to 2nd FSSG on May 1, 2004
• What is the Correct Entitlement to BAH PCS?

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Pay Joinee Process

• BAH PCS Scenario 2 Answer
• The Marine is entitled to 30 days of BAH II O/R
• 355.80 divided by 3011.86 x 30days355.80
• Since this Marine is not an E4 over 4 years of
  service, the credit of BAH PCS must be done by
  the DO/FO.
• Ref APSM Chapter 22

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Pay Joinee Process

• BAH PCS Scenario 3
• A Single Sgt Transfers From MCRD San Diego on
  040401 and Reports to Cherry Point on 040429.
• What is the Correct Entitlement to BAH PCS?

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Pay-Joinee Process

• BAH PCS Scenario 3 Answer
• The Marine is Entitled to BAH I O/R at the Old
  PDS ZIP Code from 040401 thru 040428.
• Since this Marine is a Sgt, the Transfer Entry
  Reported by Admin will Automatically Generate a
  BAH II O/R credit in MCTFS. The DO/FO is
  responsible to credit the correct amount.
• Continued on next page

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Pay-Joinee Process

• BAH PCS Scenario 3
• The Marine will have Received a BAH II O/R Credit
  in MCTFS of 417.00 divided by 3013.90x28days3
  89.20
• The Marine is Entitled to BAH I O/R at the Old
  PDS ZIP. 1065.00 divided by 3035.50 x 28
  days994.00
• The DO/FO must do a Misc Checkage of the BAH II
  and then do a Misc Credit for the BAH I O/R

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Pay-Joinee Process

• Additional Entitlements that must be reviewed
  during the Join Audit.
• BAS/DMRWas DMR started on the correct date (join
  date)
• OCONUS Cola, did it stop on the correct date
• (the transfer entry stops OCONUS Cola, if the
  transfer entry was wrong, then the DO/FO will
  have to adjust

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Separations Processes
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Separations Management

• NAVMC 11060
• Review and Tracking
• Timeliness
• Zero Balancing Separations
• (must be zero balanced within 90 days)
• Transmittal of 11060s
• Submission
• Transmittal Separation
• Grouping
• Cases Per Transmittal
• Separations Management Procedures
• DD 214 Endorsements for disability severance/seps
  pay

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Separations Entitlements and Deductions

• NAVMC 11021 DAS Processing
• MCTFS Review
• Is the DO/FO Reviewing Printing the TRS Remark
  Summary (Category W) prior to Certification of
  the Separation Payment
• Allotment Processing
• Stop Alls
• Retirees
• G or T Allotments
• Separations Prior to ECC in an Overpaid Status

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Separations Entitlements and Deductions

• Final POE Reporting
• Miscellaneous Credit/Debit Reporting
• Zero Balance
• Adjustments
• Supplemental DAS
• Indebtedness Upon Separation is Recouped from
  Travel Payment

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Separations Entitlements and Deductions

• Outstanding Travel Advances
• Notification of Unreconciled Advance
• Navy Marine Corps Relief Society Loans
• Returned Payment Procedures for Separations

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Travel Processes
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Travel Management

• Voucher Processing
• - TAD 5 Working days (Tan 5-00)
• - PCS 10 Working days
• Travel Claim Review
• Travel Claim Retention
• Random Audit
• Mandatory Split Disbursement
• - MarAdmin 515-03

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Travel Management (cont)

• Classified Orders Processing
• SRD-1 Processing
• - Are procedures in place to ensure
  compliance with RFL policy letter dtd 29 June
  2001?
• MCTIR Files
• - Have they all properly posted?

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Temporary Additional Duty Travel

• Modification or Block 21a (DODFMR Vol 9)
• Authorized Expenses
• TAD Leave
• Payment Timeliness/ Computation
• Non-Card Holder Advances 80 MIE, 100 known
  costs
• TAD Excess Advance Limitation, Partial
  settlements (30 days)
• POV Advantageous MALT, 100 round trip

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Permanent Change of Station Travel

• PCS/TEMINS (45 Days) ET Reporting
• DITY Move (Local) Tax Reporting
• - TAN 18-02
• PCS Advance Timeliness
• TLE Computations

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Elapsed Time Computation

• Proper Format
• The Periods of each Leg of Travel must be
  Reported in the Sequence in Which they Occur.
• Example Proceed, Delay, Travel
• Ref APSM Chapter 22

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Elapsed Time Computation

• Example 1
• Overseas/Mixed Mode
• Single Cpl over 2 years service
• Det April 1 2004 (GP)
• Arrive 4/1 LAX (AT)
• Det LAX (CP)
• Arrive 4/2 Kansas City, MO (LV)
• Det 4/20 (PA)
• Arrive 4/25 Camp Lejeune (MC)
• -1199 Miles (4 days travel)

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Elapsed Time Computation

• Det 0001 20040401
• PR 04 20040402-20040405
• DE 15 20040406-20040420
• TR 05 20040421-20040425
• 2359/20040426

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Elapsed Time Computation

• Example 2
• CONUS
• Married E-3 (DOM 040422)
• Det 4/1 DFAS KC (PA)
• Arrive 4/5 Biloxi, MS (LV)
• Det 4/23 (PA)
• Arrive 4/26 CLNC (MC)
• -1199 Miles (4 days travel)

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Elapsed Time Computation

• Example 2
• Is the Marine Entitled to Proceed?
• What is the Marines Effective Date of Orders?
• Does the Marine Rate Depn Travel? If so, Does he
  Rate Depn Tvl from Kansas City, or Biloxi, MS?
• Continued on next slide

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Elapsed Time Computation

• Example 2
• Yes, the Marine is Entitled to Proceed. The
  Marine was Married prior to his Effective Date of
  Orders.
• Effective Date of OrdersApril 23, 2004
• The Marine Rates Depn Tvl not to Exceed DFAS KC
  to CLNC (Biloxi-CLNC 836 Miles)

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Separations Travel

• Seps Advance Timeliness
• Seps Travel Claim Instruction Package
• Seps Suspense File
• Advances for Retirees
• Timeliness
• Seps Travel Settlement Indebtedness
• Offsetting Indebtedness of Discharge Account
  Summary
• MMPA Collection

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COMMON ERRORS

• Elapsed Time Reporting/Computations
• TLE Computations
• BAH PCS (Joinee Process)
• Internal Control Procedures Option K
• Separation of Duties
• PCS Travel

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Summary
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