Feb. 13, 2018
Completeness and Accuracy of U.S. Army Corps of Engineers Improper Payment Estimates
We reviewed Fiscal Year 2016 payments in the U.S. Army Corps of Engineers Travel and Commercial Pay programs and compared those payments to the total payments reported in the DoD Fiscal Year 2016 Agency Financial Report to determine if USACE accurately identified improper payments. The audit determined that USACE Finance Center (UFC) personnel did not accurately report the total payments, the improper payment estimate, or the improper payment rate for the Commercial Pay program in the DoD Fiscal Year 2016 AFR. The audit also determined that UFC personnel did not accurately report the Travel Pay universe, improper payment estimate, and the improper payment rate for the USACE Travel Pay program in the DoD FY 2016 AFR. As a result, UFC personnel made $2.25 million in improper payments for the 1,293 sample items reviewed by USACE.