Financial Management: Military Retirement Fund Processes Related to Deceased Retirees' Accounts

摘要

Our overall objective was to evaluate how DFAS determines whether a military beneficiary has died, and how DFAS verifies the death and stops payments to the deceased retiree's account. We evaluated the process of matching the DFAS retiree database to the SSA Death File through the use of a computer data mining software program that performs a 100-percent data match between the SSA Death File and the DFAS retiree database. We also assessed management controls over the payment process for military retirees.