Travel Pay Army – Defense Travel System (DTS)

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Program level Payment Integrity results

Sponsoring agency: Department of War

PROGRAM METRICS

$2,191 M

in FY 2024 outlays, with a

91.4%

payment accuracy rate

PROGRAM METRICS

$2,533 M

in FY 2025 outlays, with a

88.8%

payment accuracy rate

  • Improper payment estimates over time
    View as:

    Chart toggle amounts:
    Proper payments
    Overpayment
    Underpayment
    Technically improper
    Unknown

Payment Integrity results

  • FY 2024 improper payment estimates

    Chart legend and breakdown

    Payment accuracy rate

    Improper payment rate

    Unknown payment rate


    Sampling & estimation methodology details

    Sampling timeframe:

    07/2023 - 06/2024


    Confidence interval:

    90% to <95%


    Margin of error:

    +/-0.7

  • Actions taken & planned to mitigate improper payments

    Mitigation strategy Description of the corrective action Completion date Status
    Training
    In May 2024, the Army, in a joint effort with the Defense Finance and Accounting Service (DFAS), briefed the Army travel pay program’s performance during the Annual Army and DFAS Customer Workshop. Furthermore, the Defense Travel Management Office’s (DTMO) Travel Assistance Center (TAC) conducted DTS training sessions to the Department on the 2nd & 4th Tuesday of every month, two sessions each day. Furthermore, the DFAS sends a DTS error notification email each month to the Army Command’s Lead Defense Travel Administrator (LDTA), the traveler, and the approving official/certifying officers with instructions to correct the error. Travelers, with assistance from the organization’s LDTA, if necessary, have 14 business days to correct the error. The Army Command’s LDTA ensures completion of all the monthly DTS error list within their command. The Army discusses the status and completion of the monthly DTS error list every other month with the Army Command’s LDTAs, G-8s, and GS-15 (or military equivalent grade). These more frequent training sessions are new for Review Year 2024.
    FY2024 Q4
    Completed
    Training
    The Army Defense Travel System (DTS) statutory improper payments were attributed to Army travelers who failed to provide receipts or provided invalid receipts for authorized expenses (e.g., airfare, rental vehicle and lodging) while on temporary duty. However, the DTS approving officials/certifying officers approved these DTS vouchers as pay-ready for reimbursement when the vouchers lacked proper documentation in accordance with the Department of Defense Financial Management Regulation, Volume 9, "Travel Policy." In Review Year 2025, the Army will continue to conduct collaborative training sessions every other month with the Army Command's Lead Defense Travel Administrator and senior travel management leaders to emphasize the objectives and requirements of the Payment Integrity Information Act program, strengthen internal controls and to mitigate submitting, reviewing and approving non-compliant DTS vouchers.
    FY2025
    Planned

Overpayments

The Army Commands (ACOMs), Army Service Component Commands (ASCCs) and Direct Reporting Units (DRUs) (henceforth referred to as Army Commands) are within the Army's total sampling population that resulted in overpayments. The Eighth U.S. Army (EUSA) in the Republic of Korea, Army National Guard (ARNG) and United States Army Reserve Command (USARC) were also included in the overpayment sampling population. Some of the root cause types of overpayments were meals, airfares, lodgings and mileages. The root causes were due to travelers claiming incorrect amounts and erroneous mileage reimbursements in Defense Travel System (DTS) vouchers and the approving officials/certifying officers approving these reimbursements. The Army (USAFMCOM) provides training, guidance and assistance on the policies outlined in the Joint Travel Regulation and other references to the Army Command’s Lead Defense Travel Administrators, GS-15s, and G-8s every other month. This is a new collaborative session concept for Review Year 2024. In May 2024, the Army, in a joint effort with the Defense Finance and Accounting Service (DFAS), briefed the Army travel pay program’s performance during the Annual Army and DFAS Customer Workshop. Furthermore, the Defense Travel Management Office’s (DTMO) Travel Assistance Center (TAC) conducted DTS training sessions to the Department on the 2nd & 4th Tuesday of every month, two sessions each day.
Overpayment root cause Overpayment amount
Amount of overpayments within the agency's control $48.05 M
Amount of overpayments that occurred because the data/information needed to validate payment accuracy prior to making a payment does not exist $0.0 M
The amount of overpayments that occurred because of an inability to access the data/information needed to validate payment accuracy prior to making a payment $0.0 M
The amount of overpayments that occurred because of a failure to access data/information needed to validate payment accuracy prior to making a payment $48.05 M

Overpayment root cause Overpayment amount
Amount of overpayments outside the agency's control $0.0 M

Overpayment type Eligibility element/information needed Eligibility amount
Overpayments Within Agency Control Address/Location $48.05 M

Overpayment type Mitigation strategies taken Mitigation strategies planned
Overpayments within the agency’s control Training Training

Underpayments

Underpayment root cause Underpayment amount
Amount of underpayments $8.33 M
The amount of underpayments that occurred because the data/information needed to validate payment accuracy prior to making a payment does not exist $0.0 M
The amount of underpayments that occurred because of an inability to access the data/information needed to validate payment accuracy prior to making a payment $0.0 M
The amount of underpayments that occurred because of a failure to access data/information needed to validate payment accuracy prior to making a payment $8.33 M

Eligibility element/information needed Eligibility amount
Address/Location $8.33 M

Mitigation strategies taken Mitigation strategies planned
Training Training

Technically improper payments

The primary cause for technically improper payments was travelers, reviewing officials, and approving officials/certifying officers not attaching or ensuring valid receipts were uploaded in the Defense Travel System (DTS) to support travel expenses claimed (e.g., airfare, rental car, and lodging). The receipts were invalid because they did not contain the elements for a valid receipt in accordance with the Department of Defense Financial Management Regulation, Volume 9, "Travel Policy" and the Defense Travel Management Office’s DTS Guide 3: Vouchers. Another cause was the Army Command’s travel personnel overlooked the travel policy stated in Army Regulation 600-8-105, "Military Orders," to ensure that verbal order information from the Commanding Officer (VOCO) resided in DTS. This occurred when travelers performed urgent TDY missions without first completing their DTS authorizations (TDY orders), and then initiating TDY settlement claims upon returning to the permanent duty or home station after performing the TDY.
The amount of improper payments that were paid to the right recipient for the correct amount but were considered technically improper because of failure to follow statute or regulation $94.89 M

Mitigation strategies taken Mitigation strategies planned
Training Training

Additional information

$103.22 M

Unknown Payment Details

The root cause for unknown payments were the travelers’ Defense Travel System (DTS) claims did not contain the corroborating key supporting documentation (KSD). Without the travel claim KSDs, the validity of the payment can not be determined. Examples of unattached travel KSDs include the deployment orders, orders to perform TDY missions at other location(s), statement or certificate for non-availability (SNA/CNA) or DD Form 1351-5, for lodging/meals; lodging receipt with another traveler’s name; lodging receipts were not provided; and a furnished memorandum instead of the actual deployment order. At the time of the voucher review, the accuracy of these TDY claims could not be verified as proper payments.

For unknown payments, the Defense Finance and Accounting Service (DFAS) sends a DTS error notification email each month to the Army Command’s Lead Defense Travel Administrator (LDTA), the traveler, and the approving official/certifying officers with instructions to correct the error. Travelers, with assistance from the organization’s LDTA, if necessary, have 14 business days to correct the error. The Army Command’s LDTA ensures completion of all the monthly DTS error list within their command. The Army discusses the status and completion of the monthly DTS error list every other month with the Army Command’s LDTAs, G-8s, and GS-15 (or military equivalent grade). These more frequent training sessions were new for Review Year 2024.

The amount of payments that could either be proper or improper but the agency is unable to determine whether they were proper or improper as a result of insufficient or lack of documentation is $36.92 M


Cause of insufficient or lack of documentation & why the documentation is needed for determination of payment type
Payment cause Amount Description of the documentation that was not provided and explanation of why the program is unable to conclude whether the payment is proper or improper without that documentation
Other $36.92 M The Department of Defense Financial Management Regulation, Volume 9, Definitions, Receipts, requires six elements for a valid receipt. Any element missing on a receipt renders it invalid. For example, an airfare receipt charged a traveler an unknown government expense, but it was itemized; a taxi receipt reflected an extra charge without an explanation; a lodging receipt showed a miscellaneous expense, but it was not defined. The vendors/providers are responsible for written explanation for the charges stated on their receipts for the services performed for the traveler. Army Command’s travelers, reviewing officials, and approving officials/certifying officers must also be more attentive on ensuring receipts provided meet the definition a valid receipt. Otherwise, the temporary duty (TDY) vouchers would result in unknown payments. In order to reimburse travelers who performed TDY, the right travel entitlements, the authority to pay must first be resident in the DTS. Travelers who performed TDY and claimed reimbursement for commercial lodging or meals (when the original order stated that the use of lodging and meals are directed), a SNA, CNA or DD Form 1351-5 is required and signed by an authorized official. This validates that the use of government assets were not available at the TDY location. Travelers must upload the pertinent document into DTS for review and approval. Otherwise, the claim will be rendered as an unknown payment until the traveler uploads the valid supporting document into DTS to resolve the error.

Mitigation strategies taken Mitigation strategies planned
Training Training

Evaluation of corrective actions

Army travelers did not comply with the requirement stated in the Department of Defense Financial Management Regulation (DoD FMR), Volume 9, on the complete definition for valid receipts. Although incomplete or invalid documentation were provided to the Defense Travel System (DTS) approving officials/certifying officers to support authorized expenses for reimbursement, the approving officials/certifying officers approved the DTS vouchers.

The Army conducted collaborative sessions every other month on the Army Travel DTS Payment Integrity program with the Army Commands' Lead Defense Travel Administrator (LDTA), G8s, GS-15, and Colonel or Chief of Staff equivalent.

The Army provided monthly improper payment rate performance for the Army commands to assess and either meet or improve its payment integrity performance.

Additionally, the Army provided quarterly key notes and materials from the Travel Assistance Center (TAC) outreach/training sessions and other Defense Travel Management Office (DTMO) training working groups to the Army Command's LDTAs.

The Army has demonstrated overarching effective corrective actions by ensuring the training is both robust, adequate and widely disseminated to ensure the increase of preventing improper payments. The Army's continued plan of training their workforce coupled with continuous monitoring and reporting within the Army and Department will prove to be beneficial.

The Army communicated with the Army commands based on the requirement to attend the collaborative sessions and trainings. The Army provided the commands with key resources, policies, guidance, and support to meet the Department’s improper payment reduction goals. The Army also mandated the Army Command’s G-8 senior leaders to attend the sessions and render the necessary actions to ensure compliance with PIIA requirements and support for the pillars of the Travel Pay program. An emphasis on accountability at the command level programs ensure effective implementation and convey the prioritization of corrective actions.

Lack of understanding official travel requirements is the primary root cause of improper payments. The Army will continue utilizing error trend analysis from post-pay reviews as an effective method to determine areas of focus for training. By targeting additional training for repeat offenders and/or removing approval responsibilities throughout the Army's Command infrastructure, the Army will instill accountability at every Command level of the program. Due to the Army utilizing year in arrears in the Travel Pay program, the effectiveness of actions taken will be determined when FY2024 actual travel payment results are measured. For invalid receipts, the policy change to permit use of other corroborating documentation only resolves issues with receipts that do not meet the Department's definition. For instances where the traveler provides documentation that is other than a receipt (e.g., hotel reservation, flight itinerary, or rental car pickup slip), awareness training and command accountability will continue to be focus areas. Resources, guidance, support, training, and communication are continuous. Payment Integrity personnel provide commands detailed information, data, and recommendations to reduce improper payments and unknown payments. The Army's Defense Travel System (DTS) Travel Pay program's performance metrics and solutions are discussed, explained, and tracked for resolutions. Effective management and oversight will ensure reviewing officials and approving officials comply with regulatory guidance and conduct duties to the standard that would ensure timely and accurate (with valid supporting documentations) DTS voucher disbursements. The Army will continue to conduct collaborative sessions every other month with the Army Command's Lead Defense Travel Administrators and senior travel management leaders to (1) emphasize the objectives and requirements of the Payment Integrity program; (2) strengthen internal controls; (3) and mitigate the submission, review, and approval of non-compliant DTS vouchers.

Future payment integrity outlook

Travel Pay Army – Defense Travel System (DTS) has established a baseline.

The Department is confident in the Army's ability and determination in reducing improper and unknown payments within the Army's Defense Travel System Payment Integrity Program. The Army has developed a robust corrective action plan centering on training their workforce and fully utilizing their Command and Control infrastructure to maximize the operational impacts and effectiveness. Additionally, the Army created an effective reporting methodology to ensure that senior Army leadership is aware of the progress being made which will ensure the tone at the top and Army priorities are achieved.

Out-Year improper payment and unknown payment projections and target
Current year +1 estimated future outlays $2,212.75 M
Current year +1 estimated future improper payments $113.45 M
Current year +1 estimated future unknown payments $31.38 M
Current year +1 estimated future improper payment and unknown payment rate 6.55 %
Current year +1 estimated future improper payment and unknown payment reduction target 6.5 %

The program's current year improper payment and unknown payment rate of 8.59 % has not been achieved with a balance of payment integrity risk and controls and does not represent the lowest rate that can be achieved without disproportionally increasing another risk, therefore it is not the tolerable rate.

Army travelers did not comply with the requirement stated in the Department of Defense Financial Management Regulation (DoD FMR), Volume 9, "Travel Policy," on the complete definition for valid receipts. Although incomplete or invalid documentation was provided to the Defense Travel System (DTS) approving officials/certifying officers to support authorized expenses for reimbursement, the approving officials/certifying officers approved the DTS vouchers. The Army DTS technically improper payments were attributed to Army travelers who failed to provide receipts and/or provided invalid receipts for authorized travel expenses (e.g., airfare, rental vehicle, and lodging) while on temporary duty. However, the DTS approving officials/certifying officers approved these DTS vouchers as pay-ready for reimbursement when the vouchers lacked proper documentation in accordance with the DoD FMR. In Review Year 2025, the Army will continue to conduct collaborative sessions every other month with the Army Command's Lead Defense Travel Administrators and senior travel management leaders to emphasize the objectives and requirements of the Payment Integrity program; strengthen internal controls; and mitigate the submission, review, and approval of non-compliant DTS vouchers.

The Army Defense Travel System (DTS) Payment Integrity program has not had any specific or known additional resources requested in their most recent budget submission. Furthermore, the Department is investigating and performing comprehensive analysis into the development and modernization of DTS.

Additional programmatic information

Accountability for detecting, preventing, and recovering improper payments

The Defense Payment Integrity Senior Accountable Officials Steering Committee (the Committee) was created in FY 2018 and it institutionalized a forum of accountability to oversee and guide the Department’s actions required by Appendix C of the Office of Management and Budget (OMB) Circular A-123 to achieve full compliance with the Payment Integrity Information Act of 2019 (PIIA). The Committee is chaired by the Office of the Under Secretary of Defense (Comptroller)/Deputy Chief Financial Officer and co-chaired by the Defense Finance and Accounting Service, Deputy Director of Operations. It also includes Senior Executive Service representatives from the Military Services and Defense agencies. The Committee provides oversight to the Department of Defense (DoD) Payment Integrity program and drives action for PIIA compliance.

More specifically, the Committee evaluates the status of improper payment testing; the root causes and appropriate actions to reduce improper payments; payment recovery activities; and solutions to resolve DoD-wide audit findings and recommendations related to improper payments. Additionally, the Committee supports audits related to improper payments, reviews audit recommendations, and oversees the identification of root cause(s) and the development and implementation of corrective actions to address areas of noncompliance. Lastly, officials who repeated cause improper payments are removed from the applicable duties.

  • FY 2025 improper payment estimates

    Chart legend and breakdown

    Payment accuracy rate

    Improper payment rate

    Unknown payment rate


    Sampling & estimation methodology details

    Sampling timeframe:

    07/2024 - 06/2025


    Confidence interval:

    90% to <95%


    Margin of error:

    +/-1.25

Causes

The causes of improper payments and unknown payments within the Department of the Travel Pay Army – DTS program stem from a confluence of factors related to command oversight, individual accountability, and adherence to established procedures. A primary issue is the insufficient engagement of commanders across Army Commands (ACOM), Army Service Component Commands (ASCC), Field Army Units, and Direct Reporting Units (DRU), including the Army National Guard (ARNG) and U.S. Army Reserve (USAR) commands, in their respective DTS payment integrity programs. This lack of effective involvement hindered the Army's ability to meet the OMB's annual statutory improper payments threshold.

Contributing to this deficiency were competing command priorities, inadequate awareness and emphasis on PIIA compliance, and a lack of accountability for DTS PIIA performance throughout Review Year 2025. Without dedicated focus from leadership, the necessary attention to detail and proactive measures to prevent improper payments were not consistently implemented, resulting in the Army's failure to meet congressional mandates. The Army recognized that command emphasis, perpetual collaboration, training and participation in the initiatives, and internal controls reviews or staff assistance visits with timely appropriate actions, if warranted, are vital to meeting the congressional mandates.

Furthermore, a significant cause of improper payments lies in the inadequate review of DTS vouchers by Army travelers, Reviewing Officials (RO), Authorizing Officials (AO), and Certifying Officers (CO). These personnel did not consistently conduct comprehensive reviews to ensure that each voucher was "pay-ready" with proper supporting documentation and valid receipts for all claimed expenses during Temporary Duty (TDY) travel. Specific examples of deficiencies include missing mobilization active duty orders or amendments, a lack of valid documentation to support travel entitlements at TDY locations (e.g., justifying meals beyond authorized allowances), incomplete information regarding the authority to travel on TDY without an order (VOCOs), and the absence of valid receipts. This failure to adhere to established procedures and ensure proper documentation directly contributed to the prevalence of improper payments and unknown payments within the Travel Pay Army – DTS program. The root cause for most errors could be tracked back to Human Error/Training Issues.

Overpayment root cause Overpayment amount
Amount of overpayments within the agency's control $53.73 M
Amount of overpayments outside the agency's control $0.0 M
Amount of overpayments that occurred because the data/information needed to validate payment accuracy prior to making a payment does not exist $0.0 M
Amount of overpayments that occurred because of an inability to access the data/information needed to validate payment accuracy prior to making a payment $0.0 M
Amount of overpayments that occurred because of a failure to access data/information needed to validate payment accuracy prior to making a payment $53.73 M

Underpayment root cause Underpayment amount
Amount of underpayments $7.18 M
The amount of underpayments that occurred because the data/information needed to validate payment accuracy prior to making a payment does not exist $0.0 M
The amount of underpayments that occurred because of an inability to access the data/information needed to validate payment accuracy prior to making a payment $0.0 M
The amount of underpayments that occurred because of a failure to access data/information needed to validate payment accuracy prior to making a payment $7.18 M

The amount of improper payments that were paid to the right recipient for the correct amount but were considered technically improper because of failure to follow statute or regulation $97.85 M

The amount that could either be proper or improper but the agency is unable to determine whether it was proper or improper as a result of insufficient or lack of documentation $125.81 M

Prevention

To address improper and unknown payments and prevent future occurrences, the Army has developed a comprehensive Corrective Action Plan (CAP) focused on improving compliance with the Department of Defense Financial Management Regulation (DoD FMR), Chapter 5, Disbursing Policy, OMB Circular A-123, Appendix C, and other relevant Army and Department of Defense regulatory requirements. This plan acknowledges that a primary cause of improper payments is human error/training issues, specifically authorizing officials/certifying officers not performing their duties in accordance with established regulations and guidance, leading to the approval of vouchers with missing or invalid documentation. The Army also recognizes process/procedural issues, such as missing or conflicting information in DTS vouchers, absence of VOCO information, and invalid or missing airfare receipts, as significant contributors to improper payments.

The Army's multi-pronged approach includes several key initiatives designed to enhance oversight, improve training, and strengthen internal controls related to the Travel Pay Army – DTS program. One key initiative is the Command Audit Execution Review (CAER) Program, where select Army commands brief the Assistant Secretary of the Army (Financial Management & Comptroller) on the DTS payment integrity program, highlighting challenges and concerns to obtain guidance. The first CAER Program took place on 28 August 2025. Further programs are scheduled for January 2026 and June 2026. The Army Audit Agency (AAA) will also conduct audits of select Army commands. These audits will focus on evaluating internal controls, command emphasis, training effectiveness, and the implementation of corrective actions for DTS errors. Additionally, the Army will conduct a DTS PIIA Focus Session on February 2026, to determine Army commands' challenges and concerns and obtain USAFMCOM Commander's guidance to become PIIA compliant.

To address training deficiencies and promote consistent application of policies, the Army will conduct Teams Synergy (TS) sessions for all Army commands quarterly. These sessions are scheduled for December 2025, March 2026, and June 2026 and will cover payment integrity program requirements, OMB statutory requirements, DFAS Post-Pay Review and Analysis Section, and DTS Army Mission Operations and Support Division's presentations and examples and solutions. Separate TS sessions will also be held for select Army commands on January 2026 and April 2026, to provide tailored guidance based on their specific challenges in meeting OMB's statutory thresholds. Furthermore, to ensure consistent application of policies and procedures, the Army (USAFMCOM) will publish a DTS PIIA Program Standing Operating Procedure (SOP) by February 2026. This SOP will delineate the roles and responsibilities of various offices supporting the DTS PIIA program, including DFAS Post-Pay Review and Analysis (PPR&A) Section, Army commands, and USAFMCOM's DTS Army Mission Operations and Support Division and Army Financial Oversight Division.

These corrective actions are being implemented with a focus on command involvement and collaboration at all levels, from Army Commands to the Assistant Secretary of the Army (Financial Management & Comptroller), to remain below OMB's statutory thresholds. Regular bi-monthly touchpoints are scheduled between the Army DTS team and the OUSW(C) Payment Integrity Team on January 2026, March 2026, May 2026, July 2026, and September 2026. These touchpoints are intended to discuss current testing results and the effectiveness of implemented corrective actions. The overall goal is to strengthen processes, improve consistency, and maintain or improve performance to meet or exceed OMB's statutory thresholds, and the completion date for remediation milestones is 9/30/2026.

The Department is implementing a comprehensive Corrective Action Plan (CAP) to address improper payments and unknown payments within the Travel Pay Army – DTS program. The planned and completed actions are proportional to the severity of the identified root causes, particularly the high incidence of missing or conflicting information in DTS vouchers, missing VOCO information, and invalid or missing receipts for airfare and lodging. The plan emphasizes direct involvement and influence from Army command leadership as a critical element for success.

The actions within the CAP directly address the root causes of improper payments by focusing on improving processes, enhancing training, and increasing accountability. The plan emphasizes the importance of direct involvement and influence from Army command leadership (ACOM, ASCC, Field Army Unit and DRUs, to include the ARNG and USAR commands) in the Travel Pay Army – DTS program. Command emphasis, perpetual collaboration, training and participation in the initiatives, and internal controls reviews or staff assistance visits with timely appropriate actions, if warranted, are vital to meeting the congressional mandates. Several key initiatives are in place to facilitate this goal. First, the Assistant Secretary of the Army (Financial Management & Comptroller) is hosting Command Audit Execution Review (CAER) programs where Army commands brief their DTS payment integrity program, highlighting challenges and receiving guidance. This direct engagement with senior leaders ensures that the program receives the necessary attention and resources to achieve improvement.

The Army Audit Agency (AAA) will audit select Army commands to assess their DTS program effectiveness, identify weaknesses in internal controls, and provide recommendations for improvement. The plan includes DTS PIIA Focus Sessions where the U.S. Army Financial Management Command (USAFMCOM) Commander obtains information on challenges from select Army commands and provides tailored recommendations for meeting OMB statutory thresholds. Regular Teams Synergy (TS) sessions are also conducted to foster collaboration and knowledge sharing among Army commands, focusing on payment integrity program requirements, performance analysis, and best practices. In addition, Separate Teams Synergy sessions provide guidance and solutions to the Army commands that are experiencing challenges with meeting the thresholds. A critical element is the planned publication of a DTS PIIA Standing Operating Procedure (SOP) that will codify roles and responsibilities for all offices involved in the program, to strengthen processes and improve consistency. This includes the Defense Finance and Accounting Service (DFAS) Post-Pay Review and Analysis Section, Army commands, and relevant divisions within USAFMCOM.


The Department is actively implementing and prioritizing corrective actions to address improper payments and unknown payments, focusing on command involvement and process improvements within the Travel Pay Army – DTS program. The strategy emphasizes the critical role of commanders across various Army commands (ACOMs, ASCCs, Field Army Units, DRUs, ARNG, and USAR) in ensuring the success of their respective DTS payment integrity program. By requiring subordinate commanders to brief them on PIIA programs at least quarterly, senior leaders can provide effective oversight and direction, leading to the reduction of improper and unknown payments. This command emphasis, coupled with continuous collaboration and training, aims to improve adherence to OMB statutory thresholds.

The corrective actions target the root causes of improper payments, which include human error/training issues and process/procedural deficiencies. Specifically, the actions address issues such as authorizing officials/certifying officers approving vouchers without proper supporting documentation or valid receipts. To mitigate these problems, the Army is conducting Command Audit Execution Reviews (CAER), Army Audit Agency (AAA) audits, DTS PIIA Focus Sessions, and Teams Synergy (TS) sessions. These initiatives aim to identify challenges, provide guidance, and share solutions related to the Travel Pay Army – DTS program. The publication of a DTS PIIA Program Standing Operating Procedure (SOP) further solidifies roles and responsibilities, promoting consistency and strengthening processes across the Army.

The adequacy of these corrective actions is measured by their potential to help Army commands meet the OMB statutory thresholds in Review Year 2026. Actions such as the separate Teams Synergy sessions, DTS PIIA Focus Session, and SOP publication foster PIIA compliance. Bi-monthly touchpoints between the Army DTS team and the OUSW(C) Payment Integrity Team allow for ongoing evaluation of testing results and the effectiveness of implemented corrective actions. The implementation dates are reasonable for Army commands to reduce improper and unknown payments for review year 2026. The success of the corrective actions, however, relies heavily on the dedication of personnel resources to achieve favorable results, particularly given the decentralized nature of DTS operations and the competing priorities faced by Army commanders.

Payment type Mitigation strategies taken Mitigation strategies planned
Overpayments Audit, Training Audit, Change Process, Training
Underpayments Audit, Training Audit, Change Process, Training
Technically improper payments Audit, Training Audit, Change Process, Training
Unknown payments Audit,Training Audit,Change Process,Training

Eligibility element/information needed Description of the eligbility element/information
Address/location Information regarding where the applicant/recipient lived, owned property, or was physically present in a specific location

Additional information

Reduction target

8.99 %

The Department faces challenges in meeting Payment Integrity Information Act (PIIA) compliance requirements, particularly concerning travel pay within the Defense Travel System (DTS). Key issues include human error and training gaps, as well as process and procedural deficiencies resulting in vouchers with missing or conflicting information. To address these challenges, the Army is implementing several corrective actions, including the Command Audit Execution Review (CAER) program, increased audit oversight by the Army Audit Agency (AAA), and enhanced training and communication through Teams Synergy (TS) sessions and the publication of a DTS PIIA Standing Operating Procedure (SOP).

However, recent personnel changes within Army commands, including departures and attrition, pose a risk to the successful implementation of these corrective actions and achieving OMB statutory thresholds. Despite the addition of three personnel from the USAFMCOM Army Financial Services Directorate, DTS Army Mission Operations and Support Division, to assist Army commands in achieving DTS PIIA compliance, the outlined implementation actions are crucial to urgently reduce improper and unknown payments in review year 2026. The implementation of the CAER program, involving the Army Audit Agency, and publishing a DTS PIIA SOP should significantly improve improper payments and unknown payments. Furthermore, constant communications with the Army commands’ senior and subordinate leaders with reciprocal and accurate actions should lead to improved performances. Whether these measures will sufficiently reduce improper payments to a level where further expenditures would exceed the savings is yet to be determined, but these steps represent a concerted effort to improve internal controls, address human capital limitations through training, and strengthen information system processes to enhance payment integrity.

Based on current information available to the Office of the Under Secretary of War (Comptroller) Payment Integrity Team, the Department did not include specific budget submissions explicitly dedicated to payment integrity enhancements in the most recent budget cycle. The Department acknowledges that ongoing system upgrades and maintenance across various financial management systems contribute indirectly to improving payment accuracy and reducing improper payments. The Department's budget strategy emphasizes leveraging existing resources and planned system enhancements to strengthen internal controls and improve data quality related to payments. Future budget submissions will continue to prioritize enhancements that promote payment integrity, incorporating lessons learned and evolving best practices.

Pursuant to the January 20, 2025, Presidential Memorandum entitled “Restoring Accountability for Career Senior Executives” and consistent with the President’s direction U.S. Office of Personnel Management (OPM) established new Senior Executive Service (SES) performance plans that all agencies must adopt beginning with the FY 2026 performance cycle. The “Faithful Administration of the Law and the President’s Policies” critical performance element has the highest weighted rating. Part of implementing these new directives that DoW mandates additional performance requirements specific to Financial Improvement and Audit Remediation (FIAR) standards.

SES members within the Secretary of War with ownership of the financial statement audit priorities will include specific performance requirements aligned to one or more of the annual audit priorities in their Achieving Organizational Goals critical elements. These requirements articulate specific, measurable, attainable, relevant and time-based performance measures that will support each organizational performance goal. As an example “Supports the annual financial statement audit by accelerating the path to an unmodified audit opinion.” SES members with a direct role must comply with the policies and regulations, implement internal control procedures, document transactions, submit auditor-requested materials timely, remediate high risk/priority material weaknesses, develop/update audit roadmaps and drive remediation strategy and plans targeted at achieving an unmodified opinion. They further direct continuous process and internal control improvements, identifies root cause(s) of issues and sustains up-to-date system internal controls. Additionally, SES members are accountable for driving government efficiencies within their organization to streamline proficiencies, quality work and cost-effective use of government resources. SES members with an indirect role must implement timely, effective and measurable corrective actions plans and maintain key supporting documentation to substantiate financial transactions to ensure their workforce is properly trained on their business effectiveness and are held accountable. All of which either directly and/or indirectly equips the DoW with the inherent ability and organizational leadership structure to achieve compliance with the Payment Integrity Information Act.

Furthermore, to provide high-level strategic direction and oversight, the Department of War Payment Integrity Senior Accountable Officials Steering Committee (the Committee) was established in FY 2018. This Committee, institutionalizes a forum of accountability designed to oversee and guide the Department’s actions required by Appendix C of OMB Circular A-123, aiming for full compliance with the PIIA. The Committee is chaired by the Office of the Under Secretary of War (Comptroller)/Deputy Chief Financial Officer and co-chaired by the Defense Finance and Accounting Service, Deputy Director of Operations and has SES representatives from the Military Services and War Agencies. The Committee evaluates the status of improper payment testing, analyzes the root causes of improper payments, oversees payment recovery activities, and drives the resolution of DoW-wide audit findings and recommendations related to improper payments. In addition, the Committee supports related audits, reviews audit recommendations, oversees risk assessments and supervises the identification of root causes and the development/implementation of corrective actions to address areas of non-compliance.

$105.03 M