Military Personnel
DOD Needs an Oversight Framework and Standards to Improve Management of Its Casualty Assistance Programs Gao ID: GAO-06-1010 September 22, 2006Almost 6,000 servicemembers died from October 2001 through September 2005. The Department of Defense (DOD), the Department of Veterans Affairs (VA), and the Social Security Administration (SSA) provide assistance to survivors of servicemembers who die on active duty. This assistance includes but is not limited to making funeral arrangements, applying for federal benefits, providing relocation assistance, and coordinating with other agencies. The National Defense Authorization Act for Fiscal Year 2006 required GAO to assess casualty assistance provided to survivors of servicemembers. For this report, GAO reviewed the extent to which DOD has (1) an oversight framework and standards to monitor the assistance it provides to survivors of these deceased servicemembers and (2) visibility over the costs of its casualty assistance programs. GAO also reviewed the roles of VA and SSA in providing casualty assistance. In conducting this review, GAO analyzed agency documents and interviewed program officials, limiting its scope to federal programs.
DOD does not have a comprehensive oversight framework and standards that could improve its ability to monitor the casualty assistance it provides to survivors of servicemembers who die while on active duty. The absence of a comprehensive oversight framework exists because DOD has not developed departmentwide program objectives and all the necessary outcome measures to monitor the military services' casualty assistance programs' effectiveness and efficiency. GAO found that while each service gathers information about its casualty assistance program and DOD and the services meet three times a year to share information, program performance comparisons across services are hampered by the lack of common metrics and assessment methods. Moreover, DOD's current policy does not specify key standards for the services' casualty assistance programs that would facilitate more consistent delivery of assistance across the services. Such standards would include processes (1) for consistent delivery of short- and long-term assistance across and within the services and (2) for coordinating with the Defense Finance and Accounting Service about benefit payments to survivors. DOD does not know the total costs of its casualty assistance programs because it has limited visibility over all program costs. This limited visibility exists for two primary reasons: (1) casualty assistance program costs are scattered across many different parts of DOD's budget, including military personnel, operation and maintenance, and defense health program budgets, and (2) costs of benefits provided to survivors of active duty servicemembers and military retirees, such as the annuities, are lumped together. Although casualty assistance program costs and benefits represent a small portion of DOD's overall budget, without visibility over costs, it is difficult for program officials to make informed decisions regarding the costs of any changes to DOD's casualty assistance programs. In GAO's July 2005 report on the transparency of the military compensation system, GAO recommended that DOD compile the total costs to provide military compensation and communicate them to decision makers perhaps as part of its annual budget submission to Congress. Casualty assistance benefits are another type of cost that could be included as part of total compensation costs. Because GAO recommended that DOD compile total compensation costs in its July 2005 report, GAO is not making that recommendation here. VA and SSA primarily provide long-term financial and nonfinancial benefits to support and compensate survivors starting almost immediately after the servicemember's death and possibly extending through the lifetime of the survivor. However, neither agency has visibility over the extent to which these survivors utilize their benefits or the overall costs of their participation.
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Director: Team: Phone:GAO-06-1010, Military Personnel: DOD Needs an Oversight Framework and Standards to Improve Management of Its Casualty Assistance Programs
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Report to Congressional Committees:
September 2006:
Military Personnel:
DOD Needs an Oversight Framework and Standards to Improve Management of
Its Casualty Assistance Programs:
GAO-06-1010:
GAO Highlights:
Highlights of GAO-06-1010, a report to congressional committees
Why GAO Did This Study:
Almost 6,000 servicemembers died from October 2001 through September
2005. The Department of Defense (DOD), the Department of Veterans
Affairs (VA), and the Social Security Administration (SSA) provide
assistance to survivors of servicemembers who die on active duty. This
assistance includes but is not limited to making funeral arrangements,
applying for federal benefits, providing relocation assistance, and
coordinating with other agencies. The National Defense Authorization
Act for Fiscal Year 2006 required GAO to assess casualty assistance
provided to survivors of servicemembers. For this report, GAO reviewed
the extent to which DOD has (1) an oversight framework and standards to
monitor the assistance it provides to survivors of these deceased
servicemembers and (2) visibility over the costs of its casualty
assistance programs. GAO also reviewed the roles of VA and SSA in
providing casualty assistance. In conducting this review, GAO analyzed
agency documents and interviewed program officials, limiting its scope
to federal programs.
What GAO Found:
DOD does not have a comprehensive oversight framework and standards
that could improve its ability to monitor the casualty assistance it
provides to survivors of servicemembers who die while on active duty.
The absence of a comprehensive oversight framework exists because DOD
has not developed departmentwide program objectives and all the
necessary outcome measures to monitor the military services‘ casualty
assistance programs‘ effectiveness and efficiency. GAO found that while
each service gathers information about its casualty assistance program
and DOD and the services meet three times a year to share information,
program performance comparisons across services are hampered by the
lack of common metrics and assessment methods. Moreover, DOD‘s current
policy does not specify key standards for the services‘ casualty
assistance programs that would facilitate more consistent delivery of
assistance across the services. Such standards would include processes
(1) for consistent delivery of short- and long-term assistance across
and within the services and (2) for coordinating with the Defense
Finance and Accounting Service about benefit payments to survivors.
DOD does not know the total costs of its casualty assistance programs
because it has limited visibility over all program costs. This limited
visibility exists for two primary reasons: (1) casualty assistance
program costs are scattered across many different parts of DOD‘s
budget, including military personnel, operation and maintenance, and
defense health program budgets, and (2) costs of benefits provided to
survivors of active duty servicemembers and military retirees, such as
the annuities, are lumped together. Although casualty assistance
program costs and benefits represent a small portion of DOD‘s overall
budget, without visibility over costs, it is difficult for program
officials to make informed decisions regarding the costs of any changes
to DOD‘s casualty assistance programs. In GAO‘s July 2005 report on the
transparency of the military compensation system, GAO recommended that
DOD compile the total costs to provide military compensation and
communicate them to decision makers perhaps as part of its annual
budget submission to Congress. Casualty assistance benefits are another
type of cost that could be included as part of total compensation
costs. Because GAO recommended that DOD compile total compensation
costs in its July 2005 report, GAO is not making that recommendation
here.
VA and SSA primarily provide long-term financial and nonfinancial
benefits to support and compensate survivors starting almost
immediately after the servicemember‘s death and possibly extending
through the lifetime of the survivor. However, neither agency has
visibility over the extent to which these survivors utilize their
benefits or the overall costs of their participation.
What GAO Recommends:
GAO recommends that DOD develop an oversight framework and add
standards to its casualty assistance policy. DOD did not provide its
formal comments in time to be included in this report.
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-06-1010].
To view the full product, including the scope and methodology, click on
the link above. For more information, contact Derek Stewart at (202)
512-5559 or stewartd@gao.gov.
[End of Section]
Contents:
Letter:
Results in Brief:
Background:
DOD Has Not Established an Oversight Framework and Key Standards That
Would Enhance the Management of Its Casualty Assistance Programs:
DOD Has Limited Visibility over Casualty Assistance Programs' Costs:
VA and SSA Primarily Provide Survivors with Long-term Benefits:
Conclusions:
Recommendations for Executive Action:
Agency Comments:
Appendixes:
Appendix I: Survivor Benefits Administered by the Department of
Defense:
Appendix II: Survivor Benefits Administered by Federal Agencies Other
Than DOD:
Appendix III: Scope and Methodology:
Appendix IV: Example of the Prototype Output from the Army's Web-Based
Benefits Statement for Survivors:
Appendix V: GAO Contact and Staff Acknowledgments:
Related GAO Products:
Tables:
Table 1: Duration of Casualty Assistance Officer Training by Service:
Table 2: Installations in the United States and Germany Where GAO
Conducted Site Visits from January through July 2006:
Figure:
Figure 1: Overview of the Casualty Assistance Process:
Abbreviations:
DFAS: Defense Finance and Accounting Service:
DHS: Department of Homeland Security:
DOD: Department of Defense:
DOL: Department of Labor:
GPRA: Government Performance and Results Act:
SSA: Social Security Administration:
VA: Department of Veterans Affairs:
September 22, 2006:
The Honorable John Warner:
Chairman:
The Honorable Carl Levin:
Ranking Minority Member:
Committee on Armed Services:
United States Senate:
The Honorable Duncan L. Hunter:
Chairman:
The Honorable Ike Skelton:
Ranking Minority Member:
Committee on Armed Services:
House of Representatives:
From October 2001 through September 2005, almost 6,000 servicemembers
died in combat-and non-combat-related events. The National Defense
Authorization Act for Fiscal Year 2004 noted that it was the sense of
Congress that "the sacrifices made by the members of the Armed Forces
are significant and are worthy of meaningful expressions of gratitude
by the United States, especially in cases of sacrifice through loss of
life.[Footnote 1] In addition to offering its gratitude, the federal
government provides a wide variety of benefits to the survivors of
deceased servicemembers. Moreover, the Secretary of Defense has
identified caring for servicemembers as well as the survivors of
deceased servicemembers as a priority for the department.[Footnote 2]
In our July 2004 report, we identified lump sum payments; annuities;
and various other benefits, such as continued use of commissaries and
exchanges, that may be provided to the survivors of servicemembers who
die while on active duty.[Footnote 3] See appendixes I and II for a
detailed description of the benefits available for survivors of
servicemembers who die while on active duty.
The Department of Defense (DOD) has a primary role in delivering
benefits and assistance to survivors, while the Department of Veterans
Affairs (VA), the Social Security Administration (SSA), and other
agencies also provide an array of benefits and assistance.[Footnote 4]
DOD's casualty assistance programs, which are carried out by each of
the four military services, are intended to guide survivors (primarily
spouses, children, and parents) through the casualty assistance
process, which includes notification of death, help with funeral
arrangements, assistance with applying for government benefits, and the
return of the deceased servicemember's personal effects. Since 2001,
Congress and federal agencies have enhanced benefits for survivors of
servicemembers who die while on active duty. For example, recent
legislation increased the DOD-administered death gratuity[Footnote 5]
payment from $12,000 to $100,000 and the maximum coverage for the VA-
administered Servicemembers' Group Life Insurance from $250,000 to
$400,000.
Some survivors and advocacy groups expressed concerns during a February
2005 congressional hearing about the quality, timeliness, and equity of
the casualty assistance and benefits that deceased servicemembers'
survivors receive. For example, one surviving spouse related her
experiences since her husband died 3 years ago. Among other things, she
stated that the casualty assistance officer tried to be helpful but was
not educated on the benefits available to her or her children nor could
he find the right people to answer her questions. Another survivor
described situations where widows experienced delays in the payment or
reimbursement for their husbands' funerals.
The Office of the Under Secretary of Defense for Personnel and
Readiness is responsible for overseeing the military services' casualty
assistance programs for the families of servicemembers who have died
while on active duty and issuing DOD-wide policy on how the services
should implement their programs. Oversight is an important tool for DOD
to use in monitoring the implementation of its Social Compact[Footnote
6]--a strategic human capital plan addressing quality-of-life issues
and benefits--with families. Further, effective oversight can provide
DOD with the information it needs to make data-driven policy and
program decisions. Among other things, DOD's casualty assistance policy
requires that the military services follow DOD's policies and
procedures for their casualty assistance programs.
The National Defense Authorization Act for Fiscal Year 2006 required
DOD to revise its policy to develop consistent procedures for the
delivery of casualty assistance. For example, the act called for
uniform procedures, such as centralized short-and long-term case
management procedures.[Footnote 7] Furthermore, the act required us to
assess the adequacy of current policies and procedures of and funding
for casualty assistance programs. In June 2006, we briefed your offices
on the requirements outlined in the act. This report provides further
information about DOD's and the services' management of casualty
assistance programs. Specifically, we determined the extent to which
DOD has (1) an oversight framework and standards in place to monitor
the casualty assistance it provides to survivors of servicemembers who
die while on active duty and (2) visibility over the costs of its
casualty assistance programs. In addition, we reviewed the roles of VA
and SSA in providing casualty assistance to survivors of servicemembers
who die on active duty.
In conducting this review, we limited our scope to federal programs and
the benefits and assistance provided to the survivors of servicemembers
who die while on active duty. To assess the extent to which DOD has an
oversight framework and standards in place to monitor the casualty
assistance it provides survivors, we gathered and analyzed various
documents, including program policies; training manuals; the Government
Performance and Results Act of 1993 (GPRA); and congressional hearing
statements from survivors, advocacy groups, and other relevant parties.
We interviewed policy and program officials at DOD, including those in
the Office of the Under Secretary of Defense for Personnel and
Readiness, the Army, the Navy, the Marine Corps, the Air Force, and the
Defense Finance and Accounting Service (DFAS). Additionally, we visited
10 stateside and overseas installations where we interviewed numerous
parties involved in casualty assistance programs at the installation
level and obtained supporting documentation. We interviewed survivors
whose spouses had died while on active duty, advocacy groups for the
survivors of military decedents, and relief or emergency aid societies
that assist servicemembers and their families. We similarly reviewed
the casualty assistance policies and procedures of the U.S. Coast
Guard, which is a part of the Department of Homeland Security, and
interviewed Coast Guard program managers who oversee casualty
assistance efforts. To assess the extent to which DOD has visibility
over the costs of its casualty assistance programs, we analyzed budget
documents from fiscal years 2000 through 2005 for DOD, Army, Navy,
Marine Corps, and Air Force. We also interviewed budget officials from
the services and installations. To review the roles of VA and SSA in
providing casualty assistance to survivors of servicemembers who die on
active duty, we gathered and analyzed documents, including program
policies; training manuals; sample correspondences; and congressional
hearing statements from survivors, advocacy groups, and other relevant
parties. We also interviewed policy and program officials at VA and
SSA. Additionally, at the stateside installations we visited, we
interviewed VA officials whose offices were at the installations about
their involvement in the casualty assistance programs. We analyzed
budget documents from fiscal years 2001 through 2005 for VA. We also
interviewed officials from VA about budget data. We performed our work
from January 2006 through August 2006 in accordance with generally
accepted government auditing standards. See appendix III for more
information about our scope and methodology.
Results in Brief:
DOD does not have a comprehensive oversight framework and key standards
necessary to monitor the casualty assistance it provides to survivors
of servicemembers who die while on active duty. Thus, DOD does not have
the information it needs to fulfill its responsibility of overseeing
the services' casualty assistance programs and evaluate the
effectiveness and efficiency of its programs. GPRA provides federal
agencies with a framework for developing oversight, which includes
establishing program objectives, performance metrics, and reporting
requirements. In addition, DOD casualty assistance policy requires that
the military services' casualty assistance programs have consistent
policies and procedures, and the National Defense Authorization Act of
Fiscal Year for 2006 also required DOD to revise its policy to develop
consistent procedures for casualty assistance. While each service
gathers information about its casualty assistance program, DOD does not
have a comprehensive oversight framework because it has not developed
departmentwide program objectives and all the necessary outcome
measures to monitor the services' casualty assistance programs'
performance. Although DOD has established the Casualty Assistance Board
as a mechanism for DOD's and the military services' program directors
to share information--for example, what is working well and emerging
problems--comparisons of findings across services are hampered by the
lack of common metrics and assessment methods, such as a survey of
survivors' satisfaction with assistance they received from casualty
assistance officers. Furthermore, DOD's current policy does not specify
three key standards that would enhance the delivery of casualty
assistance across and within the services. First, there is no DOD-wide,
comprehensive checklist for casualty assistance officers--
representatives of the military services who assist survivors--to use
when determining what actions need to be taken, by whom, and within
what time frames for survivors to receive certain benefits. Second,
there are no standard, required coordination procedures for DFAS to
follow when making certain benefit payments to survivors. Also, during
our interviews, casualty assistance officers expressed frustration that
they did not have a point of contact at DFAS to answer questions about
the status of processing payments to survivors or from whom to obtain
confirmation that DFAS had received submitted paperwork and that it was
completed correctly. Lastly, DOD does not currently provide a
comprehensive, integrated statement for survivors to aid in their
understanding of the amount and array of benefits that are available to
survivors and how those benefits change over their lifetime. Congress
provided the Army with $3.5 million in fiscal year 2004 to develop a
system that produces an integrated statement of benefits for survivors.
The Army plans to introduce this system to survivors of deceased Army
servicemembers in fall 2006. While DOD is currently revising its
casualty assistance program policy to improve its oversight and
incorporate some standards, it has not been finalized, which leaves
some uncertainty as to how these issues will be addressed and
implemented. Without an established framework for oversight and key
standards, Congress and DOD do not have the information they need to
effectively monitor casualty assistance programs and determine whether
changes made to the programs will achieve their intended results. We
are making recommendations to improve DOD's ability to effectively
manage its casualty assistance programs, including developing an
oversight framework and incorporating additional standards in its
casualty assistance policy.
DOD does not know the total costs of its casualty assistance programs
because it has limited visibility over all program costs. This limited
visibility over costs exists for two primary reasons: (1) casualty
assistance program costs are scattered across numerous budgets and (2)
costs of benefits provided to the survivors of deceased active duty
servicemembers and deceased military retirees are lumped together.
First, costs for casualty assistance are found in multiple parts of
DOD's budget. Costs for some benefits, such as the death gratuity and
Survivor Benefit Plan, are found in the military personnel budget,
while costs for other benefits, such as burial expenses and health
care, are found in operation and maintenance and the defense health
program budgets. Moreover, casualty assistance costs are spread
throughout the various levels of DOD, including service headquarters
and individual installations. For example, the services allocate
operation and maintenance funds to individual installations to operate
aspects of the casualty assistance programs, including travel and other
costs associated with funeral honors. Also, casualty assistance funding
is paid out of annual and supplemental appropriations. Some costs for
survivor benefits--for example, the retroactive increase in the amount
of the death gratuity payment--are included in supplemental budgets.
Second, the costs of benefits provided to the survivors of deceased
active duty servicemembers are lumped together with those of deceased
military retirees. For example, because the Survivor Benefit Plan is an
annuity provided to eligible survivors of both deceased active duty
servicemembers and retirees, it is difficult for DOD to determine how
much is specifically spent on survivors of servicemembers who die while
on active duty. Federal accounting standards specify guidance for
providing relevant and reliable cost information to assist Congress and
executives in making decisions about allocating federal
resources.[Footnote 8] According to DOD officials, survivor groups, and
survivors whom we interviewed, all major benefits have been paid to
survivors. Although costs of the casualty assistance programs and
associated survivor benefits represent a small portion of DOD's overall
budget, without better visibility over costs, it is difficult for
program officials to make informed decisions regarding the costs of any
changes to DOD's casualty assistance programs. In our July 2005 report
on the transparency of the military compensation system, we recommended
that DOD compile the total costs to provide military compensation and
communicate them to decision makers perhaps as part of its annual
budget submission to Congress.[Footnote 9] Casualty assistance benefits
are another type of cost that could be included as part of total
compensation costs. Because we recommended that DOD compile total
compensation costs in our July 2005 report, we are not making that
recommendation here.
VA and SSA primarily administer long-term financial and nonfinancial
benefits, which provide support or compensation to survivors starting
almost immediately after the death of the servicemember and possibly
extending through the lifetime of the survivor.[Footnote 10] Since the
onset of Operations Enduring Freedom and Iraqi Freedom, VA and SSA
established, in coordination with DOD, policies and procedures that
were designed to expedite payments of benefits to survivors. These
policies allow for DOD's casualty assistance officers or the survivors
to contact VA and SSA to initiate the application process and in most
cases start the receipt of benefits within a few days. However, neither
VA nor SSA has visibility over the extent to which survivors of
servicemembers who die on active duty utilize benefits or the overall
costs involved in providing these benefits. VA, for example, provides
many of its benefits, including Dependency and Indemnity Compensation
annuity payments, to eligible survivors other than those of
servicemembers who die on active duty. As with the vast majority of
U.S. workers, SSA provides survivors of deceased servicemembers with
Social Security recurring payments and a onetime $255 payment. The
amount of the recurring payment is based on the deceased employee's
employment earnings.
Background:
DOD's casualty assistance policy requires that the military services
notify the next of kin (for example, spouse and parents) of a
servicemember's death, provide assistance to the survivors, and
document casualties.[Footnote 11] Although the individual services have
established unique policies and procedures for implementing their
casualty assistance programs, the overarching process is similar across
the services.[Footnote 12] Figure 1 provides a general overview of the
casualty assistance process, and the remainder of this section
describes the process as required by policy.
Figure 1: Overview of the Casualty Assistance Process:
[See PDF for image] - graphic text:
Source: GAO analysis of DOD information.
[End of figure] - graphic text:
The casualty assistance process entails numerous responsibilities, many
of which must be addressed quickly following a servicemember's death.
Servicemembers are encouraged to update a Record of Emergency Data Form
(DD Form 93), among other things, to identify contact information about
the survivor(s) who are entitled to (1) make decisions about issues
such as funeral arrangements and (2) receive certain benefits, such as
the death gratuity and unpaid compensation/allowances.
Soon after the servicemember dies, the casualty assistance process
begins with notifying the next of kin of the death. This is usually
performed by uniformed military representative who is accompanied by a
chaplain, if available. The notification team is trained to
compassionately deliver news that expresses the secretary of the
service's regret that the servicemember died and broadly describes the
circumstances surrounding the servicemember's death. The notification
team also offers to wait with the next of kin until other family
members or friends arrive--if it is so desired. The services endeavor
to notify the next of kin in all instances of death (deaths from
combat, training accidents, automobile accidents, etc.); however,
deaths that occur off an installation can result in civilian
authorities providing the initial notification.
Very soon after notification, a casualty assistance officer[Footnote
13] begins assisting the person the servicemember authorized to make
funeral arrangements as well as survivors who are entitled to federal
benefits. For example, the death gratuity payment is typically provided
to survivors within 72 hours of the death. After the funeral, and in
some cases before the funeral occurs, casualty assistance officers
assist the survivors with beginning the processes for obtaining the
federal benefits to which they are entitled. The casualty assistance
officer continues to assist the family until the surviving family
determines that it no longer needs assistance.[Footnote 14] The amount
of time that survivors require this type and level of assistance
varies, but Army officials stated that this period typically lasts 6
months.
At the same time, the unit typically assigns one or more "summary court
officers" who are responsible for gathering, inventorying, and possibly
seeing to the cleaning of the servicemembers' possessions. For example,
a summary court officer would be assigned to a case of a single
deceased servicemember who had lived on an installation. The summary
court officer would be responsible for inventorying and packing the
decedent's belongings and sending them to the authorized recipient.
Similarly, a case of a servicemember who died serving in combat might
be assigned a summary court officer; however, the servicemember's
belongings would be shipped to Aberdeen Personal Effects Depot in
Aberdeen, Maryland, to be cataloged, cleaned, and returned to the
designated recipient. In addition, another summary court officer might
be assigned if the deceased servicemember had additional personal
effects located on or around the stateside installation where the
servicemember had been assigned.
Recently, the Marine Corps and Army have established a formal process
for providing long-term assistance for survivors of servicemembers who
die while on active duty. Long-term assistance, for the purposes of
this report, is defined as any assistance that is provided after
federal government benefit payments have started and family members
have determined that they no longer need assistance. Long-term
assistance could include providing answers to questions or help with
issues concerning benefits--such as annuities, medical and dental
insurance, housing allowances, or moving reimbursements--or details of
the servicemember's death or autopsy. The eligibility for these
benefits is affected by life changes that may occur, such as remarriage
or children turning 18 years of age. For example, survivors may elect
to receive the child-only option of the Survivor Benefit Plan, in which
case the children would stop receiving compensation when each reaches
18 years of age. Spouses and other dependents are also eligible for
health insurance coverage. During the first 3 years, they are
considered active duty dependents; after this period, they are
converted to retiree dependent status. This conversion requires the
survivor to pay an enrollment fee as well as premiums.
DOD Has Not Established an Oversight Framework and Key Standards That
Would Enhance the Management of Its Casualty Assistance Programs:
DOD has not established a comprehensive oversight framework and some
key standards necessary to monitor its casualty assistance programs in
that (1) it has not developed departmentwide program objectives and has
few outcome measures with which to monitor the services' casualty
assistance programs' performance and (2) its current policy does not
specify standards that would enhance the consistent delivery of
casualty assistance across the services. Without evaluations of the
effectiveness and efficiency of the services' casualty assistance
programs and key standards, decision makers in Congress and at DOD do
not have the information they need to make data-driven decisions about
the services' delivery of assistance or changes to survivor benefits.
While DOD is currently revising its casualty assistance program policy
to improve its oversight and incorporate some standards, it has not yet
been finalized, which leaves some uncertainty as to how these issues
will be addressed and implemented.
DOD Does Not Have a Comprehensive Oversight Framework Establishing
Casualty Assistance Outcome Measures:
DOD does not have a comprehensive oversight framework because it has
not established departmentwide program objectives and all the necessary
outcome measures to monitor the effectiveness of the services' casualty
assistance programs. GPRA provides federal agencies with a model
framework for developing program oversight.[Footnote 15] Specifically,
GPRA establishes a results-oriented framework that includes strategic
plans for program activities and identifies, among other things,
program goals and performance measures and reports on the degree to
which goals are met.[Footnote 16] In addition to GPRA guidance for
enhancing program oversight, Congress, in the National Defense
Authorization Act for Fiscal Year 2006, required DOD to revise its
policy to develop consistent procedures for casualty assistance and
reporting of data-driven information on the services' programs.
DOD casualty assistance policy does not specify departmentwide
objectives. In our April 1998 report, we issued guidance on developing
program objectives, including specifying that objectives should be
reasonably free of any significant bias that would distort the accurate
assessment of performance.[Footnote 17] To the greatest extent
possible, the objectives should not require subjective considerations
or judgments, but should include a quantifiable, numerical target level
or other measurable value. Similarly, DOD and the services do not use
departmentwide outcome measures for gathering information, such as a
survey of survivors' satisfaction with assistance they received from
casualty assistance officers, timeliness of receipt of benefits, and
other related factors. However, the services do track some metrics that
examine the timeliness of benefits payments, such as when the survivor
received the death gratuity payment,[Footnote 18] and the types of
assistance provided. In 2000, DOD established the Casualty Advisory
Board as a mechanism for the department's and the military services'
program directors to share information--for example, what is working
well and emerging problems, recommend policy changes, develop actions
to incorporate legislative changes, and hear from interested groups and
individuals on the adequacy of the casualty assistance program. This
board meets three times a year and invites officials from other
agencies, such as DFAS, VA, and SSA, as well as surviving family
members and other organizations. At these meetings, the program
directors may provide other board members with information gleaned from
their service-specific experiences. For example:
* The Navy and Marine Corps mail a survey to survivors to assess the
effectiveness of their casualty assistance officers. The Navy also
surveys casualty assistance officers to determine the support they
received from regional or headquarters casualty assistance offices and
their ability to perform their duties based on the training and other
resources they received.
* The Air Force sends a letter to survivors requesting comments on the
assistance that survivors were provided during the process.
* The Army conducts a telephone survey of survivors to gather data
about the level of service that the Army and the casualty assistance
officer provided.
These tools allow the services to assess some aspects of program
performance and discuss good practices. However, because DOD has not
established a comprehensive oversight framework, it is limited in its
ability to monitor casualty assistance provided to survivors across and
within the services, and to take corrective actions if issues are
identified. During our interviews with casualty assistance officers, we
observed different standards for assisting survivors. For example, some
casualty assistance officers arranged for survivors to meet with legal
services and VA representatives as part of their routine duties while
others did not. Similarly, some casualty assistance officers we
interviewed checked to see if survivors were entitled to Montgomery
G.I. Bill refunds[Footnote 19] and Thrift Savings Plan
reimbursements.[Footnote 20] Without a policy requiring common program
outcome metrics and reporting requirements on the metrics, DOD does not
have the fact-based data needed to answer decision makers' questions,
such as whether uniformed servicemembers serving as casualty assistance
officers as assigned or full-time civilian casualty assistance officers
provide better assistance. Further, the lack of an oversight framework
limits the amount of information DOD has to manage casualty assistance
programs and to evaluate the effectiveness and efficiency of program
operations. Lastly, the lack of an oversight framework hinders the
ability of decision makers to determine if changes, such as defining
core standards of training, made to the program will achieve their
intended results.
DOD Has Not Established Key Standards for the Services' Casualty
Assistance Programs:
DOD has not established key standards to maximize the consistent
delivery of casualty assistance across and within the services. DOD's
casualty assistance policy requires that the services' casualty
assistance programs have consistent policies and procedures.
Furthermore, Congress required, in the National Defense Authorization
Act for Fiscal Year 2006, that DOD develop consistent procedures for
the delivery of casualty assistance. However, DOD's policy does not
specify standards for the services' programs. We found potential for
inconsistencies both across and within the services in the delivery of
short-and long-term assistance. In addition, we found (1) no standard,
required procedures for coordination between the military services and
DFAS to follow when making benefit payments to survivors and (2) a need
for a DOD-supplied, comprehensive, integrated statement for survivors
to reference in understanding the array of benefits that are available
to them and how those benefits might change over their lifetimes.
Short-and Long-term Casualty Assistance Differs among and within the
Services:
Because DOD has not established some key standards for its casualty
assistance programs, short-and long-term assistance differ among, and
sometimes within, the services. In addition to these inconsistencies
across the services, the lack of certain common requirements sometimes
results in different assistance-related procedures being used within
the same service, depending on the regional casualty assistance
program.
We found three general areas with potential for inconsistency in the
delivery of short-term assistance.
* Casualty assistance officer training varies in duration, timing, and
content. The training given to casualty assistance officers affects
their familiarity with both the casualty assistance procedures and
associated survivor benefits. Table 1 shows that classroom training,
which in some cases may be supplemented with other training, varies
markedly across the services. Specifically, our review of training
materials and interviews with installation officials revealed
variations in the type and content of materials covered in the
training. In our discussions with casualty assistance officers across
the services, we observed differences in their familiarity with the
benefits and types of assistance provided to survivors. For example,
some casualty assistance officers we interviewed learned through
written guidance that survivors are to be reimbursed for the deceased
servicemembers' contributions to the Thrift Savings Plan and Montgomery
G.I. Bill contributions, while others were unaware of this benefit
before they participated in our interviews. The lack of DOD-wide data
on casualty assistance officers' training means that DOD does not know
the effectiveness of the training programs, whether training could be
conducted more efficiently, and whether variations in training affect
the consistency of support provided by casualty assistance officers.
Table 1: Duration of Casualty Assistance Officer Training by Service:
Service: Army;
Duration[A]: Varies, depending on casualty assistance center, from 4 to
40 hours.
Service: Air Force;
Duration[A]: 3-day program.
Service: Marine Corps;
Duration[A]: 4 hours, also some installations offer refresher training.
Service: Navy;
Duration[A]: 1 or 2 days depending on region.
Source: GAO analysis of DOD information.
[A] Some of the variation in the duration of training is due to service-
specific differences in who is responsible for what aspects of the
assistance. For example, the Air Force uses different personnel to
assist the next of kin with funeral-related matters and subsequent
application for federal benefits, but the other services use a single
individual for both of these general types of duties.
[End of table]
* There is no DOD-wide, comprehensive checklist for completing casualty
assistance duties and for tracking case progress. Each service, and in
some cases each region, uses a different checklist to identify the
casualty assistance officer's duties.[Footnote 21] For example, the
Marine Corps' checklist provided casualty assistance officers with
instructions for notification procedures, funeral arrangements,
personal effects, and financial benefits discussions. In contrast, the
Army's checklist requires casualty assistance officers to arrange for
survivors to meet with legal services and VA representatives, while at
the other services' installations we visited the checklists did not
require casualty assistance officers to make appointments with these
offices. Although some of these differences may be explained by most
services having a single casualty assistance officer to coordinate all
help provided to a survivor and the other services dividing the
assistance duties among different personnel, the absence of a DOD-wide
checklist with required steps could potentially result in inconsistent
assistance being offered to some survivors. The Army, through the U.S.
Military Academy, is in the testing phase of developing software aimed
at helping to standardize the assistance given by casualty assistance
officers. Among other things, it will automatically complete all
applicable financial benefits forms once certain data are put into the
system.
* There is no DOD-wide guidance for the timing for completing or
updating a servicemember's Record of Emergency Data form (DD Form 93).
Among other things, the information on this form is the official record
of the beneficiaries designated to receive the death gratuity payment
and unpaid pay and allowances. It also contains the name and address of
the person(s) to be notified in the event of a death. Currently, the
form is completed and updated at the discretion of the services.
Service officials told us that all servicemembers are to complete and
update information, including prior to any deployment. Even though
updating of the information is part of the process before deployment,
installation officials told us that some servicemembers do not make the
needed changes because of a perceived inconvenience associated with
updating the form or not understanding the importance of the
information contained in the form. Not having up-to-date information
could, among other things, delay notification of the next of kin in the
event of an injury or death and result in financial benefits being
distributed in whole or part to people that the servicemember may not
have preferred.
In addition to the potential for inconsistencies in the delivery of
short-term assistance, DOD's current casualty assistance policy does
not describe the types of long-term casualty assistance that the
services may provide to the survivors of servicemembers who die while
on active duty. Long-term benefits to survivors include annuities that
may be paid throughout an eligible survivor's lifetime, medical and
dental insurance, and the use of installation services like the
commissary and exchange. Assisting survivors with their long-term
concerns about accessing these benefits differs among the services,
ranging from proactive outreach and actions to responding to survivors'
requests for assistance. The Army recently established a call center to
assist survivors, and this call center is to become a long-term case
management center by winter 2006. Similarly, the Marine Corps recently
established a single long-term case manager for all Marine Corps
survivors. The Marine Corps casualty assistance officer and case
manager begin to transition survivors to the case manager about 60 days
after a servicemember's death, and this long-term case manager is
subsequently available to address a survivor's needs indefinitely. In
contrast, the Air Force and Navy do not currently have a centralized,
formal long-term assistance program, but representatives of those
services are available to answer survivors' questions or provide
requested assistance. The absence of departmentwide long-term casualty
assistance requirements may be one reason why DOD does not track the
use of some types of assistance or benefits. The draft revision of
DOD's casualty assistance policy calls for the establishment of
centralized short-and long-term case management procedures and the
development of a common survey for survivors and casualty assistance
officers.
No Standard Procedures for Coordination between the Military Services
and DFAS:
Current DOD casualty assistance policy does not set forth standard
procedures for coordination between the services and DFAS in the
provision of unpaid pay and allowances to survivors of servicemembers
who die while on active duty. Specifically, DFAS has been mailing
checks to survivors without explanations for why the money is being
disbursed and later mailing a statement informing the survivors that
they have received a check for unpaid pay and allowances. DFAS's
primary guidance for compensation administration is DOD's Financial
Management Regulation.[Footnote 22] A separate DFAS branch handles the
payments for each of the services and is responsible for developing
procedures for the settlement process.
The limited coordination between officials at DFAS and DOD's and the
services' casualty assistance offices on these pay matters has resulted
in confusion and uncertainty about whether survivors received all of
the money to which they were entitled since they have not routinely
been supplied with an itemized statement separately listing each pay,
allowance, and debt owed to the service (e.g., from a government charge
card). Underpayment of the money owed to the deceased servicemembers
would deprive survivors of money to which they were rightfully
entitled, and overpayment could result in efforts to subsequently
recover the excess compensation. This is a concern because we recently
reported on similar pay problems for injured servicemembers who
continued to receive hostile fire and hardship duty pays after they
were no longer entitled to such pays and were told to return the
overpayments.[Footnote 23] Another coordination problem exists between
DFAS personnel and casualty assistance officers. The casualty
assistance officers told us that they did not have specific points of
contact at DFAS to facilitate the processing for benefit application
forms that have to be faxed to DFAS because the agency does not accept
electronic signatures sent via computer. In some instances, casualty
assistance officers told us that DFAS officials had called them about
missing forms that they had already faxed. According to service
officials, the current inability of DFAS and casualty assistance
personnel to promptly identify one another has resulted in instances of
delayed claim processing as well as continued survivors' concerns about
whether the check for unpaid pay and allowances was for the correct
amount.
These coordination problems may be alleviated in the future. DOD and
service casualty assistance program officials stated that they have
initiated meetings with DFAS to address these problems, and DFAS has
agreed to take steps to address some of the issues raised by DOD. For
example, Army DFAS recently established a casualty settlement office as
a point of contact for Army casualty assistance officers in assisting
survivors. In addition, DFAS officials stated that each service-
specific branch of DFAS has agreed to provide survivors with an
itemized explanation of payments made. Another aspect of this problem,
however, remains unaddressed. DFAS officials indicated that the
statement will still arrive after the survivor receives the check for
payment.
DOD Does Not Provide an Integrated Benefits Statement to Survivors:
DOD's current casualty assistance policy does not require that DOD or
the services provide the survivors of military servicemembers with a
comprehensive, integrated statement of federal monetary benefits. DOD,
VA, and SSA administer an array of monetary survivor benefits in the
form of lump sum cash payments or annuities and other entitlements,
such as health insurance.[Footnote 24] Service officials told us that
an integrated statement is needed to improve survivors' understanding
of these benefits. Moreover, the National Defense Authorization Act for
Fiscal Year 2006 requires that by December 1, 2006, DOD provide to
Congress a plan to provide a system with personalized and integrated
information on benefits and financial assistance available to
survivors.
Currently, each service's emergency aid or relief society offers to
purchase from a for-profit company a comprehensive, integrated
statement of benefits for all surviving spouses of servicemembers who
die while on active duty. This statement currently costs the Army and
Air Force relief and aid societies $595 per surviving spouse who
accepts this assistance.[Footnote 25] Since 2004, the Navy-Marine Corps
Relief Society purchased a onetime statement of benefits for all
survivors, which currently cost $200 per surviving spouse. In addition,
36 percent of Marine Corps and 65 percent of Navy survivors accepted a
lifetime membership with the company, which currently cost the relief
society an additional $395, bringing the total cost to $595 per spouse.
During our interviews, some of the casualty assistance officers said
they were unaware of the availability of this statement.
In fiscal year 2004, Congress provided the Army with $3.5 million to
develop or acquire a system that would produce a comprehensive,
integrated statement of benefits. The Army plans to introduce a Web-
based system to the survivors of deceased Army servicemembers in fall
2006. Army representatives told us that this analysis is important
because benefits are not currently organized by DOD in a single,
comprehensive, easily understandable, and easily accessible location.
Furthermore, a DOD-provided statement is important because not all
eligible survivors choose to accept or are told about the statement
provided by the emergency aid and relief societies. The prototype Army
system that we reviewed contained personalized benefits information,
including a benefits calculator that reflects the potential changes in
benefits throughout the survivor's lifetime. The statement from the
Army system is similar to the statement currently provided by the for-
profit company. Appendix IV contains a sample statement from the Army's
prototype system. According to Army officials, there are no formal
plans for the Army's Web-based system to become a DOD-wide program.
Failure to expand the Army system for use by all the services or
otherwise offer a similar benefit to the survivors whose deceased
servicemembers served in other services might result in inconsistent
assistance for survivors, particularly if the relief and aid societies
for the other services were unable to continue purchasing the benefits
statements from the for-profit company.
Survivors we interviewed stated that some of the benefits are complex
and can be difficult to understand. For example, a survivor who is
eligible to receive DOD's Survivor Benefit Plan and VA's Dependency and
Indemnity Compensation does not receive the full amount of both
benefits. Rather, the payments from the taxable Survivor Benefit Plan
are reduced on a dollar-for-dollar basis by any nontaxed Dependency and
Indemnity Compensation benefits received. In order to avoid this
offset, surviving spouses who continue to care for the children of
deceased active duty servicemembers are allowed to select the
Dependency and Indemnity Compensation benefits for themselves and to
designate their children as recipients of the Survivor Benefit
Plan.[Footnote 26] The decision about which of the annuity benefits
that the surviving spouse will select is irrevocable. Some of the
survivors that we interviewed told us that in retrospect they question
having to make this irrevocable decision early in their grieving
process. A statement similar to the one provided by the for-profit
company would allow survivors to anticipate the estimated values for
their immediate financial benefits as well as changes in their cash
benefits over time.
DOD Has Limited Visibility over Casualty Assistance Programs' Costs:
DOD does not know the total costs of its casualty assistance programs
because it does not have visibility over all program costs.[Footnote
27] This limited visibility over casualty assistance program costs
exists for two primary reasons: (1) the costs of cash and noncash
benefits as well as the costs for program operations are scattered
across many different parts of DOD's budget and (2) costs of benefits
provided to the survivors of active duty servicemembers are lumped
together with those for military retirees and their survivors.
Statement of Federal Financial Accounting Standards No. 4 recommends
the reporting of the full costs of outputs. The full cost of an output
produced by a program is the sum of (1) the costs of resources consumed
by the program that directly or indirectly contribute to the carrying
out of that program and (2) the costs of identifiable supporting
services provided by other areas within the agency. Federal accounting
standards are aimed at providing relevant and reliable cost information
to assist Congress and program officials in making decisions about
allocating federal resources.[Footnote 28] In our July 2005 report on
the transparency of the military compensation system, we recommended
that DOD compile the total costs to provide military compensation and
communicate them to decision makers perhaps as part of its annual
budget submission to Congress. Casualty assistance benefits are another
type of cost that could be included as part of total compensation
costs. Because we recommended that DOD compile total compensation costs
in our July 2005 report, we are not making that recommendation here.
Costs for casualty assistance programs are found in many different
parts of DOD's budget, such as military personnel and operation and
maintenance. For example, the cost for the death gratuity is found in
the military personnel budget, while mortuary affairs costs are found
in the operations and maintenance budget. Casualty assistance costs are
also spread throughout the various levels of DOD, including service
headquarters and individual installations. For example, the services
allocate operation and maintenance funds to individual installations to
operate aspects of their casualty assistance programs. To calculate
operations costs for its casualty assistance program, each service
would have to gather data about its casualty assistance cost from
individual installations. Also, other casualty assistance costs are in
DOD-wide budgets like those for the health program and the commissary.
Furthermore, some casualty assistance benefits, like health care,
result in costs that will be part of future years' budgets since they
can continue throughout the survivor's lifetime. Finally, casualty
assistance funding is paid out of annual and supplemental
appropriations. For example, the retroactive increase in the amount of
the death gratuity payment was included in supplemental budgets.
The second general type of problem in determining the total cost of the
casualty program is that the costs of benefits provided to the
survivors of active duty servicemembers and military retirees are
lumped together in the budgets. DOD does not maintain data that
distinguish between the costs of benefits provided to these two groups
of survivors. The costs of the Survivor Benefit Plan and funeral honors
details are two such benefits for which DOD cannot easily determine how
much of the costs are for active duty servicemembers' survivors and
retirees' survivors. The need to provide for benefits for both groups
of survivors as well as the funding across multiple budgets hampers DOD
from determining how much is specifically spent on benefits and
assistance to survivors of servicemembers who die while on active duty.
According to DOD officials, survivor groups, and survivors whom we
interviewed, all major benefits have been paid to survivors. Although
the costs of the casualty assistance programs and associated benefits
for survivors of servicemembers who die while on active duty represent
a small portion of DOD's overall budget, the limited visibility over
costs makes it is difficult for decision makers to arrive at informed
decisions regarding DOD's casualty assistance programs. These types of
decisions might be related to short-and long-term costs of funding the
benefit programs, as well as the onetime and continuing costs of any
changes to a program.
VA and SSA Primarily Provide Survivors with Long-term Benefits:
VA and SSA also administer benefits that provide financial and
nonfinancial assistance to survivors, starting almost immediately after
the death of active duty servicemembers, and some assistance may
continue throughout the survivors' lifetimes. Specifically, VA
administers two of the largest cash benefits available to survivors:
the Servicemember's Group Life Insurance program, government-backed
life insurance for military personnel that is available for up to
$400,000, and Dependency Indemnity Compensation, long-term monthly
payments to eligible surviving spouses and children. In addition, VA
may provide other benefits--such as bereavement counseling, education
assistance, and guaranteed home loans--to eligible survivors. SSA's
major benefit to survivors of servicemembers who die while on active
duty is the monthly payments that the federal government also
administers to survivors of civilians. See appendix II for a detailed
description of survivor benefits administered by VA and SSA.
Since the onset of Operations Enduring Freedom and Iraqi Freedom, VA
and SSA established, in coordination with DOD, policies and procedures
that were designed to expedite benefit payments to survivors of
servicemembers regardless of where death occurs and whether it was non-
combat related.[Footnote 29] These policies allow DOD's casualty
assistance officers or the survivors to contact VA and SSA to initiate
the expedited application procedures and typically start receipt of
benefits within a few days. The expedited claims process for VA
requires survivors to provide a single form to claim all eligible
benefits, rather than the multiple forms that were required prior to
September 11, 2001. When asked how satisfied casualty assistance
officers were with the services of several organizations after the
September 11, 2001, terrorist attack on the Pentagon, officers chose VA
as the second most helpful organization in providing assistance to
survivors.[Footnote 30] The expedited claims process for SSA provides
survivors and casualty assistance officers with a toll-free number to
an office specifically designated to process expedited Social Security
benefit claims for survivors of servicemembers who die while on active
duty. When SSA's expedited procedures were pilot tested prior to their
January 2004 implementation, the results showed that claims processing
time dropped from several weeks to an average of just over 2 days.
Like DOD, neither VA nor SSA has visibility over (1) the extent to
which survivors of servicemembers who die on active duty utilize
benefits or (2) the overall costs involved in providing these benefits.
This is partially because neither agency has policies or procedures
that require the separate gathering of data on benefits provided to the
subgroup of recipients who are survivors of active duty servicemembers
who die while on active duty. This subgroup represents a small portion
of (1) all the veterans who are entitled to each type of VA benefit and
(2) those in the civilian population who are eligible for the SSA
annuity and onetime payment of $255. Decision makers' ability to make
informed decisions about whether the types or amounts of short-and long-
term assistance should be changed could be limited because of the
absence of data on the participation rates and costs of casualty
assistance provided to survivors of servicmembers who die while on
active duty.
Conclusions:
The casualty assistance that the federal government provides to the
survivors of servicemembers who die while on active duty is an
acknowledgment of the supreme sacrifice of the deceased military
personnel. While each military service has established its own casualty
assistance program to help eligible survivors access various types of
financial and nonfinancial support, variations in the procedures used
to administer the programs could lead to inconsistent support being
offered across the military services, as well as across installations
within the services. DOD's current casualty assistance program policies
do not prescribe a comprehensive, departmentwide oversight framework
that includes performance or outcome measures and reporting
requirements. Similarly, DOD's current policy does not prescribe key
standards of assistance due all survivors of servicemembers who die
while on active duty. These deficiencies in DOD's casualty assistance
policy not only limit the department's ability to monitor the services'
casualty assistance programs for a consistent level of assistance to
all survivors, they also limit the ability of decision makers--both in
Congress and at DOD--to make informed, data-driven decisions about the
oversight of the casualty assistance programs.
DOD's draft revision of its primary casualty assistance policy has
begun to partially address some of the concerns identified in this
report and the congressional mandate for greater consistency in the
delivery of casualty assistance. Because the policy has not yet been
finalized, it offers both uncertainty and opportunity. There is
uncertainty about how these concerns will be addressed and how the
changes will be implemented to help ensure that survivors are provided
optimal assistance. The fact that the policy is still being drafted
offers an opportunity to develop a policy that fully addresses the
congressional mandate and the concerns we highlight in this report.
Moreover, because DOD does not have visibility over the costs of its
casualty assistance programs, it is difficult for program officials to
make informed decisions about current and future changes to the
program. In our July 2005 report on the transparency of the military
compensation system, we recommended that DOD compile the total costs to
provide military compensation and communicate them to decision makers.
Casualty assistance benefits are another example of what could be
included as part of DOD's total compensation costs.
Recommendations for Executive Action:
To improve DOD's ability to effectively manage its casualty assistance
programs, we recommend that the Secretary of Defense direct the Under
Secretary of Defense for Personnel and Readiness to take the following
two actions:
* Develop an oversight framework that includes:
- measurable DOD-wide objectives for casualty assistance programs;
- DOD-wide outcome measures to evaluate aspects of its programs, such
as survivors' satisfaction with assistance they received from casualty
assistance officers, and clearly link program performance with these
objectives; and:
- requirements for the services to report on these outcome measures so
that DOD can use the reports to monitor the casualty assistance
programs' performance and make fact-based decisions about the program
operations and resources.
* Incorporate standards, such as a comprehensive checklist of duties
for casualty assistance officers, when revising its casualty assistance
policy.
Agency Comments:
On August 11, 2006, we provided a draft of this report to DOD, the
Department of Homeland Security (DHS), the Department of Labor (DOL),
SSA, and VA for review and comment. All five agencies provided
technical comments on this report or indicated that they had no
comments; we incorporated their comments as appropriate. DOD did not
provide its formal comments in time to be included in this report.
We are sending copies of this report to interested congressional
committees and the Secretary of Defense. We will also make copies
available to others upon request. This report is also available at no
charge on GAO's Web site at [Hyperlink, http://www.gao.gov].
If you or your staff have any questions regarding this report, please
contact me at (202) 512-5559 or stewartd@gao.gov. Contact points for
our Offices of Congressional Relations and Public Affairs may be found
on the last page of this report. Other staff members who made key
contributions to this report are listed in appendix V.
Signed by:
Derek B. Stewart:
Director, Defense Capabilities and Management:
[End of section]
Appendix I: Survivor Benefits Administered by the Department of
Defense:
Benefit: Burial/memorial/; funeral costs;
Cash/: noncash: Depends on the option the next of kin selects;
Taxable: benefit: No;
Adjusted: annually: No;
Dollar amount: The family may be reimbursed up to $7,700;
Description: The family has five options for funeral arrangements,
which range from the Department of Defense coordinating all of the
arrangements and paying for all of the costs to the family making all
of the arrangements and receiving a maximum reimbursement of $7,700
from DOD. If the family chooses to have DOD make the arrangements and
pay for the funeral costs, DOD will pay for (1) primary burial
expenses--casket and preparation of body; (2) secondary burial
expenses--internment in a private cemetery or national cemetery,
funeral flowers, and travel to burial service for next of kin; and (3)
transportation to cemetery.
Benefit: Death gratuity;
Cash/: noncash: Cash;
Taxable: benefit: No;
Adjusted: annually: No;
Dollar amount: $100,000;
Description: A onetime cash payment to assist survivors in meeting
their financial needs during the period immediately following the
servicemember's death and before other survivor benefits, if any,
become available.
Benefit: Dental;
Cash/: noncash: Noncash;
Taxable: benefit: N/A;
Adjusted: annually: N/A;
Dollar amount: N/A;
Description: If enrolled in dental insurance at the time of the
servicemember's death, the surviving spouse and children are eligible
to receive up to 3 years of dental insurance at active duty dependent
rates. If not enrolled in dental insurance, the spouse can enroll the
family in the Retired Dental Program and receive coverage at the
retiree rate.
Benefit: Household goods move;
Cash/: noncash: Noncash;
Taxable: benefit: N/A;
Adjusted: annually: N/A;
Dollar amount: N/A;
Description: One move from the survivor's current location is provided
at no expense to the survivor.
Benefit: Housing;
Cash/: noncash: Cash or noncash;
Taxable: benefit: No;
Adjusted: annually: Yes;
Dollar amount: The value of this benefit depends on the servicemember's
pay grade and last duty station;
Description: Survivors receive cash payment equal to 12 times the
monthly basic allowance for housing. If the family members reside in
base housing, they may (1) stay there up to 12 months rent free or (2)
move earlier and receive the applicable monthly basic allowance for
housing for the remaining months.
Benefit: Medical;
Cash/: noncash: Noncash;
Taxable: benefit: N/A;
Adjusted: annually: N/A;
Dollar amount: N/A;
Description: Surviving spouses who do not remarry remain eligible for
military health care benefits for 3 years at the active duty dependent
rates, with no enrollment fees. At the end of the 3 years, health care
eligibility continues, but at the retiree dependent rates. Surviving
spouses remain eligible for health care throughout their lives if they
do not remarry. Surviving, unmarried dependents remain eligible for
health care until age 21, or until age 23 if they are full-time
students.
Benefit: Military community privileges;
Cash/: noncash: Noncash;
Taxable: benefit: N/A;
Adjusted: annually: N/A;
Dollar amount: N/A;
Description: Surviving family may continue to use the commissary;
exchange; and morale, welfare, and recreation facilities under the same
qualifying criteria that would otherwise apply if the servicemember
were retired.
Benefit: Service academy preference;
Cash/: noncash: Noncash;
Taxable: benefit: N/A;
Adjusted: annually: N/A;
Dollar amount: N/A;
Description: Children of servicemembers who die on active duty (or are
missing in action or who die as a result of a 100 percent disability)
receive academy preference for appointment in order of merit by
competitive examination.
Benefit: Survivors Benefit Plan;
Cash/: noncash: Cash;
Taxable: benefit: Yes;
Adjusted: annually: Yes;
Dollar amount: The amount varies depending on (1) whether the
servicemember was eligible to retire, (2) the age of the survivor, (3)
the servicemember's basic pay, and (4) when the servicemember entered
the military;
Description: Eligible surviving spouses of servicemembers who died
while on active duty after September 9, 2001, are provided an annuity.
This annuity for non- retirement-eligible servicemembers is determined
by assuming the individual would have been eligible to retire with a
total (100 percent) disability at the time of death. For an active duty
servicemember who had been eligible to retire, the Survivor Benefit
Plan is computed at 55 percent of the retired pay the member would have
been eligible to receive had he/she retired at the time of death; When
a survivor is eligible to receive both the Survivor Benefit Plan and
the Department of Veterans Affairs' Dependency and Indemnity
Compensation, he/she does not receive the full amount of both benefits.
Rather, the Survivor Benefit Plan is reduced on a dollar-for-dollar
basis by any Dependency and Indemnity Compensation benefits received.
In order to avoid this offset, surviving spouses of active duty
servicemembers are allowed to designate their children as the
recipients of the Survivor Benefit Plan. Surviving children are
eligible to receive payments from the Survivor Benefit Plan until they
reach age 18 or 22 or for life if mentally or physically incapacitated.
Eligibility terminates if the child marries or the surviving spouse
remarries prior to age 55.
Benefit: Unpaid pay and allowances;
Cash/: noncash: Cash;
Taxable: benefit: Varies;
Adjusted: annually: Yes;
Dollar amount: Varies;
Description: This includes basic pay, unused leave, special pays and
bonuses, and other allowances owed to the servicemember at the time of
his/her death.
Source: GAO analysis of DOD information.
Note: Eligible survivors of deceased U.S. Coast Guard servicemembers
obtain these benefits directly through the Coast Guard and in other
cases through DOD--such as military community privileges and health
care.
[End of table]
[End of section]
Appendix II: Survivor Benefits Administered by Federal Agencies Other
Than DOD:
Benefit: Department of Veterans Affairs (VA).
Benefit: Bereavement counseling;
Cash/: noncash: Noncash;
Taxable: benefit: Department of Veterans Affairs (VA): N/A;
Adjusted: annually: N/ A; Dollar amount: N/A; Description: Counseling
services are available to surviving parents, spouses, children, and
siblings of servicemembers who die while on active duty. Since it was
initiated in 2003, 924 family members have been served at 207 community-
based veteran centers located across the nation. These services are
provided at no cost and include counseling, outreach, and referral.
Benefit: Burial in national cemetery;
Cash/: noncash: Noncash;
Taxable: benefit: N/A;
Adjusted: annually: N/A;
Dollar amount: N/A;
Description: Servicemembers may be buried in one of 123 national
cemeteries operated by VA at no cost to the survivor.
Benefit: Dependency and Indemnity Compensation;
Cash/: noncash: Cash;
Taxable: benefit: No;
Adjusted: annually: Yes;
Dollar amount: The benefit is $1,033 per month for the surviving spouse
and $257 per month for each child. Plus, children under age 18 receive
an additional $250 per month for 2 years;
Description: Dependency and Indemnity Compensation is a monthly cash
annuity paid to eligible survivors. Those eligible to apply include
surviving spouses, surviving children, and surviving parents.
Dependency and Indemnity Compensation is integrated with DOD's Survivor
Benefit Plan. In other words, payment received via Dependency and
Indemnity Compensation brings about a dollar-for-dollar reduction in
the Survivor Benefit Plan. Dependency and Indemnity Compensation
benefits can also be terminated as a result of remarriage by the
surviving spouse unless the spouse is over age 57 at the time of
remarriage.
Benefit: Education program refunds;
Cash/: noncash: Cash;
Taxable: benefit: No;
Adjusted: annually: No;
Dollar amount: The Montgomery G.I. Bill refund will be equal to the
participant's actual military pay reduction, less any education
benefits paid;
Description: The deceased servicemember must either have been entitled
to educational assistance under the Montgomery G.I. Bill program or a
participant in the program who would have been so entitled but for the
high school diploma or length of service requirement. Survivors are
also entitled to receive contributions that were made to the Veterans
Education Assistance Program.
Benefit: Guaranteed Home Loan Program;
Cash/: noncash: Noncash;
Taxable: benefit: N/A;
Adjusted: annually: N/A;
Dollar amount: N/A;
Description: Surviving spouses may be eligible for a VA-guaranteed home
loan from a private lender. The loan may be used to purchase,
construct, or improve a home; to refinance an existing mortgage; or for
certain other purposes. There is no time limit for using the VA home
loan.
Benefit: Headstone or grave marker;
Cash/: noncash: Noncash;
Taxable: benefit: N/A;
Adjusted: annually: N/A;
Dollar amount: N/A;
Description: VA will provide a headstone or marker for a servicemember
who is buried in one of the national cemeteries or in a private
cemetery. If buried in a national cemetery, the style chosen must be
consistent with markers at that cemetery.
Benefit: Other educational assistance;
Cash/: noncash: Cash and noncash;
Taxable: benefit: N/A;
Adjusted: annually: N/A;
Dollar amount: N/A;
Description: Other related educational benefits are available,
including special benefits for children with disabilities, work-study
employment, educational counseling services, and tutorial assistance.
Benefit: Presidential memorial certificate program;
Cash/: noncash: Noncash;
Taxable: benefit: N/A;
Adjusted: annually: N/A;
Dollar amount: N/A;
Description: A servicemember's next of kin can receive a Presidential
Memorial Certificate. The certificate is embossed paper inscribed with
the servicemember's name and bears the President's signature. It
expresses the nation's gratitude for the servicemember's service in the
armed forces. Additional certificates for other loved ones, such as
parents of servicemembers who are married, are available upon request
to VA.
Benefit: Servicemembers' Group Life Insurance;
Cash/: noncash: Cash;
Taxable: benefit: No;
Adjusted: annually: No;
Dollar amount: Coverage is available in $50,000 increments up to
$400,000;
Description: All members of the uniformed services are automatically
insured for the maximum coverage under the Servicemembers' Group Life
Insurance. The cost of this overage is $0.65 per $10,000 of coverage
per month. Servicemembers can decline coverage entirely or opt for less
than the maximum coverage. As of June 2006, about 99 percent of active
duty and about 94 percent of reservists had some coverage under the
Servicemembers' Group Life Insurance, while about 93 percent of
servicemembers elected the full $400,000 coverage. Beneficiaries with
coverage are eligible for financial counseling services that provide
them with personalized services, such as financial plans tailored to
their situation.
Benefit: Survivors' and Dependents' Education Assistance;
Cash/: noncash: Cash;
Taxable: benefit: No;
Adjusted: annually: [Empty];
Dollar amount: The current rate is $827 a month for a maximum of 45
months;
Description: Survivors' and Dependents' Education Assistance provides
education and training opportunities to eligible surviving spouses and
children. These benefits may be used for degree and certificate
programs, apprenticeships, on-the-job training, and correspondence
courses. In some instances, remedial, deficiency, and refresher courses
may be approved. The surviving spouse's eligibility for this benefit
ends if he/she is remarried before age 57, but is reinstated if the
remarriage ends either by death or divorce. Surviving children may
receive the benefit from ages 18 through 26.
Benefit: Social Security Administration (SSA).
Benefit: Social security benefits;
Cash/: noncash: Cash;
Taxable: benefit: Yes[A];
Adjusted: annually: Yes[B];
Dollar amount: The amount of this benefit depends on the decedent's
contributions; the age of the decedent at time of death; whether the
decedent received any Social Security benefits before death; the age of
the surviving spouse, parent, or child; whether the surviving spouse
has dependent children of the decedent under the age of 16 in his/her
care; and how many survivors are receiving benefits on the account;
Description: Social Security benefits are cash annuities received by
survivors (including surviving spouses, children, and parents).
Although these benefits are not unique for military servicemembers'
survivors, SSA adopted a process designed to expedite payment of these
benefits to military survivors. In most cases, claims under this
procedure will be processed for payment within 48 hours. A toll-free
telephone number was established to handle these claims (although all
field office staff are also equipped to handle claims from survivors
who come into their offices). The claims process is started when SSA
receives a notice of death form, with a verbal report of death from a
military casualty assistance officer, or when contacted by a survivor.
The Philadelphia region has also established a process to analyze the
list of DOD Forms 1300, which is the report of a casualty, and compare
it to the survivors' claims adjudicated. If a form 1300 is received
with an indication of a lead for survivors claim(s) not filed, SSA
contacts the appropriate service. If the application was handled
through the toll-free telephone number unit, then SSA will send a
claims package to the survivor that includes the application(s) for
signature (if the information was initially received from a casualty
assistance officer), a cover letter detailing what documentary evidence
is required, and how to return it to SSA. To expedite the processing,
payment is effected immediately if enough information was provided
during the initial interview. In those situations, the survivor and the
casualty assistance officer are advised that missing information or
evidence must be provided as soon as possible.[C].
Benefit: Social Security Death Payment;
Cash/: noncash: Cash;
Taxable: benefit: No;
Adjusted: annually: No;
Dollar amount: $255;
Description: Special onetime lump sum death payments may be available
under certain circumstances to the spouse or minor children.
Benefit: Department of Labor (DOL).
Benefit: Employment assistance;
Cash/: noncash: Noncash;
Taxable: benefit: N/A;
Adjusted: annually: N/ A;
Dollar amount: N/A;
Description: Surviving spouses are "preference eligible" for training
programs and direct employment assistance.
Source: GAO analysis of VA, SSA, and DOL information.
[A] Depending on the individual's adjusted gross income, up to 85
percent of Social Security income is taxable.
[B] Social Security benefit receives annual cost of living adjustment.
[C] If the required information and evidence are not received within 90
days of that notification, a follow-up is done with the survivor and
the casualty assistance officer. If the requested information is not
received within an additional 30 days, a second follow-up is sent to
the survivor with a copy to the casualty assistance officer advising
that benefits may be suspended if the information is not received by
SSA within 30 days of the notice, which would be a total of 150 days
after the initial application was filed.
[End of table]
[End of section]
Appendix III: Scope and Methodology:
In conducting this review, we limited our scope to federal programs and
the benefits and assistance provided to the survivors of servicemembers
who die while on active duty. Therefore, we did not address state-
provided benefits for survivors of deceased National Guard members and
benefits, such as laptop computers or scholarship funds, which are
often provided by nonprofits and other organizations. We also did not
address the casualty assistance and benefits provided to ill or injured
servicemembers and their families, with the exception of those
servicemembers who later die of their illness or injury.
To determine the extent to which DOD has an oversight framework and
standards in place to monitor the casualty assistance it provides to
survivors of servicemembers who die while on active duty, we gathered
and analyzed various documents, including current and draft casualty
assistance program policies; procedures; training manuals; the
Government Performance and Results Act of 1993; and statements from
survivors, advocacy groups, and other relevant parties. We interviewed
policy and program officials from DOD's Office of the Under Secretary
of Defense for Personnel and Readiness (primarily the Office of
Military Community and Family Policy); Army Human Resources Command,
Casualty and Memorial Affairs Operation Center; Navy Personnel Command,
Casualty Assistance Division and Navy Installations Command; Marine
Corps Manpower and Reserve Affairs, Casualty and Assistance Section;
Air Force Personnel Center, Casualty Matters Division and Air Force
Mortuary Affairs; National Guard Bureau; and the Defense Finance and
Accounting Service office for each DOD service. We also conducted site
visits at 10 installations (see table 2). We selected these
installations, in coordination with service officials, because these
installations assisted higher numbers of survivors compared to other
installations. During the site visits, we met with some or all of the
following types of personnel: installation leaders; officials
responsible for directing or implementing the installation's casualty
assistance program; casualty assistance officers (both officers and
senior enlisted personnel); mortuary affairs representatives;
chaplains; attorneys in the Judge Advocate Corps; staff from morale,
recreation, and welfare; installation housing personnel; TRICARE staff;
and finance officials. Other individuals whom we interviewed at
multiple installations included survivors of servicemembers who had
died while on active duty and VA representatives. We compared and
contrasted information extracted from the previously cited documentary
and testimonial evidence and identified similarities and differences in
the ways in which the services and installations implemented their
casualty assistance programs, as well as issues such as reporting
relationships, staffing, and the steps used to monitor the assistance
provided to survivors. We similarly reviewed the casualty assistance
policies and procedures of the U.S. Coast Guard, which is part of the
Department of Homeland Security, and interviewed Coast Guard program
managers. In addition, we met with and obtained additional information
from advocacy groups that included Gold Star Wives; the National
Association for Uniformed Services; the National Military Family
Association; and the Tragedy Assistance Program for Survivors. Other
information was obtained during meetings with the relief or emergency
aid society for each of the DOD services and the for-profit company
that sells the comprehensive statements of benefits to the societies.
Table 2: Installations in the United States and Germany Where GAO
Conducted Site Visits from January through July 2006:
Service: Army;
Installation: Fort Hood, Texas.
Fort Stewart, Georgia.
1st Personnel Command, Schwetzingen, Germany.
U.S. Army Garrison, Baumholder, Germany.
Landstuhl Regional Medical Center, Landstuhl, Germany[A].
Service: Navy;
Installation: Naval Air Station Jacksonville, Florida.
Service: Marine Corps;
Installation: Camp Pendleton, California.
Service: Air Force;
Installation: Randolph Air Force Base, Texas.
Ramstein Air Base, Germany.
Dover Port Mortuary, Dover Air Force Base, Dover, Delaware[A].
Source: GAO.
[A] The Army is the executive agent for mortuary affairs and has an
overseas location at Landstuhl Regional Medical Center, in the European
Command. Similarly, Dover Air Force Base hosts the Dover Port Mortuary,
which receives the remains of servicemembers who died in Iraq and
Afghanistan as well as remains of mass casualties (e.g., from military
training accidents) in the United States.
[End of table]
To determine the extent to which DOD and the services have visibility
over the costs of casualty assistance programs, we analyzed budget
documents from fiscal years 2000 through 2005 for DOD, the Army, the
Navy, the Marine Corps, the and Air Force. We also interviewed budget
officials at the Office of the Assistant Secretary of the Army for
Financial Management, Comptroller Army; Office of the Assistant
Secretary of the Navy for Financial Management, Comptroller Navy;
Office of the Assistant Commandant of the Marine Corps, Personnel
Funding Marine Corps; and Office of the Deputy Assistant Secretary
Budget, Directorate of Budget Operations Air Force, as well as some
financial offices at the installations we visited. Casualty assistance
program staff at the installations that we visited provided additional
information on the costs related to the operation of their programs.
While they were unable to quantify the dollar costs of their
operations, they were able to identify some of the items that would
need to be accounted for to arrive at the total costs of casualty
assistance. These items included personnel assigned to the casualty
assistance program, development and delivery of training for casualty
assistance, casualty assistance officers' time and expenses when
performing their duties, and personnel and transportation costs for
funeral honors details.
To review the roles of VA and SSA in providing casualty assistance to
survivors of servicemembers who die on active duty, we analyzed
documents from and interviewed officials representing those two federal
agencies. Our VA contacts included officials from the Office of Budget;
the Office of Policy and Programs; the Veterans Benefits
Administration, including the Compensation and Pension Service; the
National Cemetery Administration, including the Policy and Planning
Service; and the Veterans Health Administration, including the
Readjustment Counseling Service. At stateside DOD installations where
we conducted site visits, we also met with local VA representatives who
assisted survivors and their casualty assistance officers in briefing
the survivors about VA-administered benefits, completing applications
for benefits, and answering questions. We interviewed officials from
the private sector insurance company that offers the VA-administered
Servicemembers' Group Life Insurance. In addition, we analyzed VA's
budget documents for fiscal years 2000 through 2005. Our SSA contacts
included officials from the Division of Operations Analysis and
Customer Service. For both VA and SSA, we requested documentary
evidence that included program policies, sample correspondences, and
evaluations of their procedures to expedite claims processing for the
survivors. We compared and contrasted information extracted from the
previously cited documentary and testimonial evidence and identified
similarities and differences in the ways in which VA and SSA
implemented their casualty assistance programs, as well as issues such
as reporting relationships, staffing, and the steps used to monitor the
assistance provided to survivors. Additional information about the
agencies' programs came from interviews with the survivors of
servicemembers who died while on active duty, casualty assistance
officers, and staff from installation-level casualty assistance
offices.
We performed our work from January 2006 through August 2006 in
accordance with generally accepted government auditing standards.
[End of section]
Appendix IV: Example of the Prototype Output from the Army's Web-Based
Benefits Statement for Survivors:
My Benefits - Full Benefit Report:
S-4:
Generated at 1:18 PM EDT on 3/16/2006:
myArmybenefits.mil - Full Benefit Report:
This report shows the specific inputs and calculations that were used
to determine your retirement, survivor and survivor education benefits.
Benefit Calculation Inputs; [Empty]; [Empty].
The following information was used to calculate your benefits;
DEERS Data:
Soldier Name: Thomas J. Rockford.
Report Name:
Component: Army.
Grade: E6.
Date of Rank: 1-Mar-2004.
Previous Grade: E5.
Previous Date of Rank: 1-Nov-1997.
Retirement Date:
Date of Birth: 21-May-1976.
Date Initially Entered Military Service (DIEMS): 23-Sep-1993.
Pay Entry Base Data (PEBD): 23-Sep-1993.
Basic Active Service Date (BASD): 23-Sep-1993.
Family Member Name: Sally M. Rockford;
Relation: Spouse;
DOB: 17-Jun-1976;
Married: 12-Apr-1996.
Family Member Name: Thomas J. Rockford Jr;
Relation: Child;
DOB: 12-Aug-1999;
Married: [Empty].
Family Member Name: Mary S. Rockford;
Relation: Child;
DOB: 10-Oct-2003;
Married: [Empty].
Additional Data:
Servicemembers' Group Life Insurance (SGLI): $400,000.
Thrift Saving Plan (TSP):
Commercial Life Insurance:
Survivor Benefit Calculations:
Based on your personal data, these are the benefits that may be
provided to your beneficiaries upon your Active Duty death.
Note: Combat Related is determined by the U.S. Army. Also, while Social
Security, DIC, and SBP are adjusted annually for inflation, the amounts
shown are in today's dollars.
Annuity Payments:
[See PDF for Image]
Lump Sum Payments:
Social Security Death Benefit: $255.
Death Gratuity: $12,420 ($100,000)'.
Servicemembers' Group Life Insurance (SGLI): $400,000.
Thrift Savings Plan (TSP): [Empty].
Commercial Life Insurance: $100,000.
Survivor Education Benefit Calculations:
Education benefits are Dept. of Veterans' Affairs (VA) Dependent
Education Assistance (DEA) benefits that will be available to spouse
and children upon Active Duty death.
[*] The current full time student rate is $827 per month as of October,
2005. The maximum number of undergraduate or graduate school months is
45. To receive the benefit your spouse must remain unmarried. Your
children, however may be married. DEA is not paid if attending a
federally funded academy or while on active duty.
http://stage.dev12.intraview.us/MyBenefits/FullReportPopup-aspx
Source: Army, Human Resources Policy Directorate.
[End of section]
Appendix V: GAO Contact and Staff Acknowledgments:
GAO Contact:
Derek Stewart, (202) 512-5559 or s [Hyperlink, stewartd@gao.gov]
tewartd@gao.gov:
Acknowledgments:
In addition to the contact named above, Jack Edwards, Assistant
Director; Lori Atkinson; Alissa Czyz; LaShawnda Lindsey; Julia Matta;
Maewanda Michael-Jackson; Kenneth Patton; Charles Perdue; Terry
Richardson; Suzanne Perkins Sapp; and Sonja Ware made key contributions
to this report.
[End of section]
Related GAO Products:
Financial Management: Implications of Significant Recent and Potential
Changes for the Actuarial Soundness of the Department of Defense
Survivor Benefit Plan Program. GAO-06-837R. Washington, D.C.: July 26,
2006.
Military Pay: Hundreds of Battle-Injured GWOT Soldiers Have Struggled
to Resolve Military Debts. GAO-06-494. Washington, D.C.: April 27,
2006.
Military Pay: Inadequate Controls for Stopping Overpayments of Hostile
Fire and Hardship Duty Pay to Over 200 Sick or Injured Army National
Guard and Army Reserve Soldiers Assigned to Fort Bragg. GAO-06-384R.
Washington, D.C.: April 27, 2006.
Military Pay: Military Debts Present Significant Hardships to Hundreds
of Sick and Injured GWOT Soldiers. GAO-06-657T. Washington, D.C.: April
27, 2006.
Disability Benefits: Benefit Amounts for Military Personnel and
Civilian Public Safety Officers Vary by Program Provisions and
Individual Circumstances. GAO-06-4. Washington, D.C.: April 7, 2006.
Military Disability Evaluation: Ensuring Consistent and Timely Outcomes
for Reserve and Active Duty Service Members. GAO-06-561T. Washington,
D.C.: April 6, 2006.
VA and DOD Health Care: VA Has Policies and Outreach Efforts to Smooth
Transition from DOD Health Care, but Sharing of Health Information
Remains Limited. GAO-05-1052T. Washington, D.C.: September 28, 2005.
Defense Management: Assessment Should Be Done to Clarify Defense
Prisoner of War/Missing Personnel Office Personnel and Funding Needs.
GAO-05-756R. Washington, D.C.: August 25, 2005.
Military Personnel: DOD Needs to Improve the Transparency and Reassess
the Reasonableness, Appropriateness, Affordability, and Sustainability
of Its Military Compensation System. GAO-05-798. Washington, D.C.: July
19, 2005.
Military Personnel: DOD Needs Better Controls over Supplemental Life
Insurance Solicitation Policies Involving Servicemembers. GAO-05-696.
Washington, D.C.: June 29, 2005.
Military Pay: Gaps in Pay and Benefits Create Financial Hardships for
Injured Army National Guard and Reserve Soldiers. GAO-05-125.
Washington, D.C.: February 17, 2005.
Military Personnel: Survivor Benefits of Servicemembers and Federal,
State, and City Government Employees. GAO-04-814. Washington, D.C.:
July 15, 2004.
Military Personnel: Active Duty Benefits Reflect Changing Demographics,
but Opportunities Exist to Improve. GAO-02-935. Washington, D.C.:
September 18, 2002.
National Cemetery System: Plans for Addressing Projected Increases in
Veterans' Burials. GAO/HEHS-98-157. Washington, D.C.: April 29, 1998.
Arlington National Cemetery: Additional Information on Burial Waiver
Decisions. GAO/HEHS-98-104R. Washington, D.C.: March 4, 1998.
(350772):
FOOTNOTES
[1] Pub. L. No. 108-136 § 647 (2003).
[2] See Department of Defense, Priorities 2006-2008 (Arlington, Va.:
Mar. 20, 2006).
[3] See GAO, Military Personnel: Survivor Benefits for Servicemembers
and Federal, State, and City Government Employees, GAO-04-814
(Washington, D.C.: July 15, 2004).
[4] The U.S. Coast Guard fulfills a role similar to DOD, but its
casualty assistance program is much smaller than those of the other
military services. It is responsible for providing benefits and
assistance to survivors of Coast Guard servicemembers who die while on
active duty. According to Coast Guard officials, about 30
servicemembers die, on average, each year.
[5] The death gratuity is a onetime cash payment to assist survivors in
meeting financial needs, especially during the period immediately
following the servicemember's death and before other benefits become
available.
[6] See Department of Defense, Deputy Assistant Secretary of Defense
for Military Community and Family Policy, A New Social Compact: A
Reciprocal Partnership between the Department of Defense, Service
Members and Families (Arlington, Va.: July 2002).
[7] Pub. L. No. 109-163 § 562(e) (2006).
[8] GAO, Business Modernization: NASA's Integrated Financial Management
Program Does Not Fully Address Agency's External Reporting Issue, GAO-
04-151 (Washington, D.C.: Nov. 21, 2003). Statement of Federal
Financial Accounting Standards No. 4, Managerial Cost Accounting
Standards, requires agencies to report the full cost of their programs
in their general purpose financial reports aimed at assisting
congressional and executive decision makers in allocating federal
resources.
[9] GAO, Military Personnel: DOD Needs to Improve the Transparency and
Reassess the Reasonableness, Appropriateness, Affordability, and
Sustainability of Its Military Compensation System, GAO-05-798
(Washington, D.C.: July 19, 2005).
[10] Financial benefits include Dependency and Indemnity Compensation
and Social Security benefits. Nonfinancial benefits include guaranteed
home loan and bereavement counseling. See app. II for a detailed
description of all survivor benefits.
[11] DOD Instruction 1300.18, Military Personnel Casualty Matters,
Policies and Procedures (Dec. 18, 2000), sets forth the DOD program,
and that policy is currently being revised. The National Defense
Authorization Act for Fiscal Year 2006 (Pub. L. No. 109-163 § 562)
required, among other things, that not later than August 1, 2006, the
Secretary of Defense--in consultation with the secretaries of the
services, the Secretary of Veterans Affairs, and the Secretary of
Homeland Security with respect to the Coast Guard--shall prescribe a
comprehensive policy for DOD on the provision of casualty assistance to
survivors and next of kin of members of the armed forces who die during
military service. In addition, 10 U.S.C. § 1481-1482 provides authority
for casualty assistance related to the recovery, care, and disposition
of remains and the expenses related to a servicemember's death.
[12] Each military service has a casualty assistance policy: Army
Regulation 600-8-1, Army Casualty Program (Apr. 7, 2006); Air Force
Instruction 36-3002, Casualty Services (July 25, 2005); Bureau of Naval
Personnel Instruction 1770.3, The Navy Casulaty Assistance Calls
Program (CACP) Manual (July 10, 1995); Marine Corps Order P3040.4E,
Marine Corps Casualty Procedures Manual (Feb. 27, 2003); and Commandant
Instruction M1770.1C, Coast Guard Decedent Affairs Guide (Sept. 18,
1991).
[13] Although the military services have different titles for this
representative--that is, casualty assistance calls officer, casualty
assistance officer, or casualty assistance representative--we will use
the term casualty assistance officer as a general term to refer to this
position. The services divide the duties in different ways, and in some
cases use civilians.
[14] Casualty assistance officers may provide assistance beyond that
required to access federal benefit programs, such as requesting a
police escort to transport the deceased servicemember to his/her final
resting place. In addition to the casualty assistance officer,
survivors may receive support and assistance from the servicemember's
unit, installation-based bereavement groups, as well as family
readiness groups--made up of spouses of servicemembers who provide
support to one another.
[15] GAO, Results-Oriented Government: GPRA Has Established a Solid
Foundation for Achieving Greater Results, GAO-04-38 (Washington, D.C.:
Mar. 10, 2004).
[16] Pub. L. No. 103-62.
[17] See GAO, The Results Act: An Evaluator's Guide to Assessing Agency
Annual Performance Plans, GAO/GGD-10.1.20 (Washington, D.C.: April
1998), for a discussion of key performance indicators, the means used
to verify and validate the measured values and other characteristics,
on assessing an agency's annual performance plans.
[18] DOD's Defense Casualty Information Processing System is used to
track the status of the transportation and processing of remains and
personal effects. Timeliness measures are created for this information.
In addition to an array of data elements on the incident and on the
personal, family, and military characteristics of servicemembers, the
system also contains information on the personal protective equipment
worn by the casualty at the time of the incident.
[19] Servicemembers may elect to contribute up to $1,200 or more to the
Montgomery G.I. Bill, which in turn provides them with up to 36 months
of education benefits.
[20] The Thrift Savings Plan, similar to a type of private-sector plan
commonly called 401(k), allows servicemembers to contribute as much as
desired of their basic pay and incentive or special pay that they
receive as long as total contributions do not exceed the monetary
limits placed by the Internal Revenue Service. In 2004, 21 percent of
active duty servicemembers participated in the plan.
[21] Currently, the services' checklists incorporate some timeliness
measures. For example, the Army has a column for the date that actions
were completed. However, delays in the process may be due to factors
outside the casualty assistance officer's control, such as the
survivor's desire to delay some decisions or line-of-duty
determinations.
[22] Department of Defense, Financial Management Regulation, 7000.14-R,
vol. 7A, ch. 36.
[23] GAO, Military Pay: Inadequate Controls for Stopping Overpayments
of Hostile Fire and Hardship Duty Pay to Over 200 Sick or Injured Army
National Guard and Army Reserve Soldiers Assigned to Fort Bragg, GAO-
06-384R (Washington, D.C.: Apr. 27, 2006).
[24] Some benefits shown in apps. I and II vary according to marital
status, family size, the ages of the surviving spouse and children, and
other factors.
[25] The for-profit company provides two different products: a onetime
comprehensive, integrated statement of benefits or a lifetime
membership to the company that provides the initial benefits statement
and continuing statements and other benefits, such as updates on
relevant legislative changes.
[26] Specifically, surviving children are eligible to receive payments
from the Survivor Benefit Plan until they reach age 18 or 22, depending
on factors such as whether they are married or in school, or for life
if mentally or physically incapacitated. Eligibility for the surviving
spouse terminates if the spouse remarries prior to age 55.
[27] Pub. L. No. 109-163 § 666 required GAO to report on the actuarial
soundness of the Survivor Benefit Plan program, including an assessment
of the implications for the actuarial soundness of the program
resulting from recent improvements to that program, the implications
for government contributions and payments to the program, and the
enactment of a law permitting participants to designate an insurable
interest beneficiary if a previously designated beneficiary dies. Our
report was issued on July 26, 2006. See GAO, Financial Management:
Implications of Significant Recent and Potential Changes for the
Actuarial Soundness of the Department of Defense Survivor Benefit Plan
Program, GAO-06-837R (Washington, D.C.: July 26, 2006).
[28] Statement of Federal Financial Accounting Standards No. 4,
Managerial Cost Accounting Standards, requires agencies to report the
full cost of their programs in their general purpose financial reports.
[29] SSA initially established expedited claims procedures for the
survivors of servicemembers who died as the result of the terrorist
attacks of September 11, 2001. After the beginning of Operations
Enduring Freedom and Iraqi Freedom, DOD contacted SSA to request that
similar procedures be established for all survivors of deceased
servicemembers.
[30] Department of Defense, Office of the Under Secretary of Defense
for Personnel and Readiness, Pentagon Family Assistance Center After
Action Report (Arlington, Va.: March 2003).
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