Care and Disposition of Remains - Army Publishing Directorate ...

Table 1–5
Unauthorized expenses
1. Uniforms and travel expenses for burial honors teams and service representatives.
2. Casualty assistance officer travel expenses
3. Autopsy, inquest, coroner’s fees, including transportation of remains for these purposes.
4. Routine office or administrative supplies and services; except when authorized by the CDR, PERSCOM (TAPC–PEZ) during mobilization
or multiple fatality incidents.
5. Personnel expenses such as payroll.
6. Entertainment expenses such as reception hall, food, or music.
7. Transportation of personal effects unless authorized by CDR, PERSCOM (TAPC–PED–D).
8. Family car for other than the immediate family
9. Excess per diem.
10. Professional mourners or escorts provided by the funeral home.
11. Car for clergy or pall bearers.
12. Replacement caskets unless approved by TAPC–PED–D.
13. Perpetual care.
14. Permanent grave markers unless approved by TAPC–PED–D.
15. Transportation of persons not authorized to travel by Federal law or Army regulation.
16. Transportation of notifiers, casualty assistance officers, and unit representatives.
17. Transportation of the remains to places other than the place of funeral or interment services unless approved by TAPC–PED–D.
18. Those services and supplies not directly associated to the care, processing, disposition, or transportation of the remains.
19. Flag, grave decorating (12 by 18 inches) NSN 8345–00–656–1433
1–16. Transportation of PE
Transportation of PE is not an authorized expenditure of the Casualty and Mortuary Affairs Open Allotment unless
approved by CDR, PERSCOM (TAPC–PED–D). Funding for the transportation of PE is provided through the
movement designator codes provided in AR 55–71.
1–17. Adjudication and payment procedures
Claims adjudicators and fund certifying officers must adhere to the procedures for the adjudication and payment of
mortuary service contracts, transportation of remains expenses, travel vouchers, and funeral and interment claims found
in DA Pam 638–2, chapter 8.
1–18. Recoupment of Mortuary Affairs expenses
Mortuary affairs expenses may be recovered when a soldier dies from injuries and is buried at Government expense.
The recoupment of mortuary affairs expenses, if any, will be asserted in accordance with AR 27–20, chapter14–13f(5).
Amounts recovered from mortuary affairs expenses will be deposited into the U.S. General Treasury, Miscellaneous
Receipts Account.
1–19. Internal Management Control Program
a. CMAOC. The Director, CMAOC will appoint a Casualty and Mortuary Affairs Open Allotment manager and
CMAOC fund certifying officers for use of the Casualty and Mortuary Affairs Open Allotment.
(1) The Casualty and Mortuary Affairs Open Allotment manager—
(a) Monitors expenditure by all authorized users to prevent, fraud, waste and abuse.
(b) Coordinates fund expenditures actions and issues with the Defense Finance and Accounting Service (DFAS),
PERSCOM, and operating agency finance and budget officers.
(c) Conducts announced and unannounced audits and inspection of Casualty and Mortuary Affairs Open Allotment
expenditures and records.
(d) Develops and monitors procedures for adjudicating funeral and interment claims, and recording expenditures
from the open allotment.
(e) Develops and monitors the internal management control program
(2) CMAOC fund certifying officers certify that funds are available and that CMAOC expenditures comply with
appropriate DFAS and Army regulations.
8 AR 638–2 22 December 2000