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

. Casualty area commanders. The casualty area commanders must have in place a system of internal controls to
ensure that assets and funds of the Government are not lost. The internal controls must be codified in writing, reviewed
annually, and updated as required. The Casualty area commanders also will appoint Casualty and Mortuary Affairs
Open Allotment fund certifying officers to certify that expenditures are authorized by AR 600–8–1 and this regulation.
As a minimum the local internal management control procedures will include—
(1) Physical security of assets of the U.S. Included in the definition of assets are—
(a) Checks.
(b) Negotiable instruments.
(c) Documents representing assets (accounts receivable).
(d) Cash.
(e) Equipment.
(f) Stamps.
(g) Bonds.
(h) Vouchers.
(2) Separation of duties to preclude one individual from having complete control over a financial transaction. For
example, no single person should be able to bill, collect, disburse, and account for a transaction.
(3) There must be physical separation of persons handling cash or engaged in complementary activities. An example
of a complementary activity is billing and collecting.
(4) Employees charged with receiving mail must not be part of the accounting, billing, collection, or accounting
process. Checks or cash received in the mail must be logged in by the receiving employees and transferred by
transmittal letter to the supporting DFAS activity.
(5) There must be a mechanism to track custody of public funds, assets, and vouchers.
(6) Safe keys and combinations must be properly safeguarded.
(7) Employees with custody of public funds must have exclusive control over those funds. Oral instructions
concerning funds of the Government, vouchers, records, and so forth, will not supersede published regulations.
Instructions that do not appear in regulations must be in writing.
(8) Employees must be briefed on their responsibilities concerning internal controls and liability for losses. The
briefing must cover as a minimum the concepts of presumption of negligence, loss burden of proof, and personal
liability for loss.
(9) There must be a written Standard Operating Procedure (SOP) for each position that has responsibility for
Government assets. It is the supervisor’s responsibility to ensure that there are written standard operating procedures.
(10) Procedures must be in place to guarantee computer security.
(11) Transfers of documents and funds to the supporting DFAS activity must be done on sequentially numbered
transmittal letters.
(12) There must be adequate physical security to protect the assets entrusted to the CAC. Physical security is
provided by safes, locked cash drawers, lockable fire proof files, secure limited access doors, cages, alarm systems, and
other devices.
(13) Inventory control procedures for supplies such as interment flags and flag cases must be established.
(14) Periodic review of monthly reconciliation reports for verification of fund usage. Ensure appropriate fund
recoupment actions have been completed.
c. Monthly reconciliation report. Commanders and agency heads with fund certification authority will submit a
monthly reconciliation report. The report will be based upon requesting, receiving and reviewing a Standard Financial
Information System (STANFINS) or STANFINS Redesign (SRD) 1 Casualty and Mortuary Affairs Open Allotment
fund cite query from the supporting DFAS activity. The STANSFIN or SRD1 query is a required enclosure to the
monthly reconciliation report. The report will be submitted to CDR, PERSCOM (TAPC–PED–D) no later than the 15th
day of the month following the reporting period (the January report is due to CDR, PERSCOM (TAPC–PED–D), on 15
February).
AR 638–2 22 December 2000
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