text: Chapter 4
  KEY FM REPORTS
  4-5. Unit Commander’s Finance Report (UCFR) – The UCFR is issued to unit commanders on a monthly
  basis. This report provides a one line roll-up of each Soldier’s pay account and status. Unit commanders
  must review the report and annotate, update, change, correct, add, or delete information as necessary,
  providing additional and necessary documentation as required. The unit should maintain a copy of the
  UCFR for its records and return the certified copy to the FM unit IAW its established procedures but not
  later than ten days of issuance and receipt.
  4-6. Daily Register of Transactions (DROT) – The DROT provides information to the FM units on the
  actions taken on the requests submitted. It gives the unit a record of transactions pertaining to assigned
  Soldiers. The report consists of transactions that are processed, rejected, and/or recycled and is available
  each time the FM system updates.
  4-7. Merged Accountability & Fund Reporting (MAFR) reconciliation - The MAFR is one of the most
  important tools used to track all cash payments. It verifies that payments have been processed through the
  Military Pay and Accounting systems. The report provides a list of all payments, canceled or returned
  checks, and cash collections by specific ADSN/DSSN.
  SEPARATION OF DUTIES
  4-8. Each FMSD is required to identify the following Pay Support positions in order to maintain strict
  separation of duties and proper internal controls.
  CODER
  4-9. The coder responsibilities include:
  * Verify the validity of pay change documents to include researching the Master Military Pay
  Account (MMPA).
  * Code all valid pay change transactions.
  * Annotate the substantiating document number on each document.
  VERIFIER/AUDITOR
  4-10. The verifier/auditor responsibilities include:
  * Verify the validity of each pay change document received from coders. The percentage/method
  of verification is determined by the section leader based upon local needs and conditions but
  cannot be less than 10 percent. There should be a 100% verification of documents for all FM
  personnel (use Pay Record Accessibility indicator [PRA]), and high visibility accounts as
  determined by FMSU Commander.
  * Ensure coders have annotated the substantiating document number on each document.
  SECTION LEADER
  4-11. The section leader responsibilities include:
  * Assign all cycle numbers to coders and maintain the Cycle Number Control Log. All cycle
  numbers will consist of two characters. The first character must be an alpha character (A - Z
  with the exception of X), and the second character must be numeric (0-9).
  * Monitor Cycle Number Control Log to ensure that all cycles are returned in a timely manner.
  * Ensure separation of duties between the coding and verifying functions are maintained.
  * Monitor and ensure all documents received via Unit Transmittal Memorandum (UTM) are
  processed within three working days.
  * Monitor and ensure all management notices are returned promptly by the established suspense
  date.
  * Ensure all rejects/recycles have been processed.