department of defense agency financial report fiscal year 2012

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Department of Defense Agency Financial Report for FY 2012 Table 6 shows the dollar amounts and percentage of overpayments the Department recovered during FY 2012. As reflected in Table 6, the Department has exceeded the OMB-established FY 2013 threshold to recover 85 percent of overpayments. Type of Payment CY Amount Identify ($M) Table 6. Payment Recapture Audit Targets CY Amount Recovered ($M) CY Recovery Rate (Amount Recovered/ Amount Identified) A-66 CY + 1 Recovery Rate Target CY + 2 Recovery Rate Target CY + 3 Recovery Rate Target DoD-Wide 1,5 $427.9 $360.2 84.2% 93.0% 93.0% 93.0% DFAS 2,3 $419.3 $351.6 83.9% 92.5% 92.5% 92.5% USACE 4 $8.6 $8.6 99.4% 99.0% 99.0% 99.0% Note 1: The values shown in this table are not strictly “payment recapture” targets, as DoD performs the functions of recapture auditors internally and/or through the Department of Treasury's Debt Management Services. A more appropriate term would be collection targets, but they are listed here to ensure inclusion for government-wide reporting. Note 2: The DFAS commercial improper payments are identified by date paid. Note 3: The DFAS values include Military Pay, Civilian Pay, Military Retirement and Annuitant Pay, Travel pay, and Commercial Pay amounts. Note 4: The USACE values include Travel Pay and Commercial Pay amounts. Note 5: See Table 9 for Tricare Management Activity (TMA) health benefit recoveries. The TMA third party payer contracts require reimbursement to the Government of an extrapolated sampling amount, and therefore are not deemed collections against a debt. Table 7 shows the dollar amount of DFAS overpayments outstanding as of September 30, 2012. Type of Payment Table 7. Aging of Outstanding Overpayments CY Amount Outstanding (0 – 6 Months) ($M) CY Amount Outstanding (6 Months – 1 Year) ($M) CY Amount Outstanding (Over 1 Year) ($M) Commercial 1 $91.2 $3.5 $- Note 1: The aging schedule is based on overpayments identified and paid from October 1, 2011 through September 30, 2012 and applies to DFAS only. Addendum A
Department of Defense Agency Financial Report for FY 2012 Table 8 shows that virtually all recovered FY 2012 funds were returned to the original appropriation and/or used for the original purpose. Type of Payment Agency Expenses to Administer the Program Table 8. Disposition of Recaptured Funds Payment Recapture Auditor Fees Financial Management Improvement Activities A-67 Original Purpose ($M) Office of Inspector General Returned to Treasury All $- $- $- $360.9M 1 $- $- Note 1: Dollar amount represents the sum of Column 3 from Table 5 (Amount recovered (CY)). The Department does not currently utilize external payment recapture auditors to identify and recover outstanding overpayments. The Department’s collections are shown in Tables 5 and 9. Agency Source Table 9. Overpayments Recaptured Outside of Payment Recapture Audits Amount Identified (CY) Amount Recovered (CY) Amount Identified (PYs) Amount Recovered (PYs) Amount Identified (CY+PYs) Amount Recovered (CY+PYs) TRICARE Management Activity (TMA) Health Benefits Contracts1 $4.3M $2.2M $57.0M $41.2M $61.3M $43.4M “M” represents millions. “B” represents billions. Note 1: TMA Contract improper payments and recoveries are reported 12 months in arrears to accommodate its 100 percent post-payment review. Accountability The Under Secretary of Defense (Comptroller)/Chief Financial Officer is the Accountable Official for the Department, and accordingly, this individual ultimately is responsible for ensuring that, to the greatest extent possible, all DoD disbursements are made correctly and accurately. Certifying Officer legislation holds Certifying and Disbursing Officers accountable for government funds. In accordance with 10 U.S.C. 2773a, pecuniary liability attaches automatically when there is a fiscal irregularity, i.e., (1) a physical loss of cash, vouchers, negotiable instruments, or supporting documents, or (2) an improper payment. This is further codified in DoD Financial Management Regulation (DoD FMR), Volume 5, Chapter 33, “Certifying Officers, Accountable Officials, and Review Officials.” Efforts to recover overpayments from a recipient must be undertaken in accordance with the debt collection procedures outlined in the DoD FMR, Volume 5, Chapter 28, “Management and Collection of Individual Debt,” and DoD FMR, Volume 10, Chapter 18, “Contractor Debt”. Addendum A
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