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DOCOMN RESONE
06025 - [B1566591]
(Observations on the method of Annually Adjusting military Pay].
FPCD-78-45; B-163770. June 2, 1978. 2 pp. + enclosure (20 pp.).
Report to Rep. Melvin Price, Chairman, House Committee on Armed
Services; Sen. John Stennis, Chaimsan, Senate Committee on Armed
Services; by lmer B. Staats, Comptroller Geueral.
Issue Area: Personnel management and Compensation (300);
Personnel anagement and Compensation: Compensation (305).
Contact: Federal Personnel and Compensation Div.
Budget Function: National Defense: Department of Defense -
military (except piocurement & contrazts) (05-1).
Organization Concerned: Department of Defense.
Congressional elevance: Mouse Committee on Armed Services;
Senate Committee On Armed Services. Rep. delvin Price; Sen.
John Stennis.
Authority: Department of Defense Appropriation Autaorization Act
of 1977 (37 U.S.C. 1009). (P.L. 89-132; 79 Stat. 545; 79
Stat. 546; 37 U.S.C. 1008(b)). P.L. 93-419.
In liS70 the principle of providing automatic
adjustments in military pay based on increases in Federal
civilian salaries was established. Since that time, automatic
increases in military pay have been indexed to the average
percentage increase in General Schedule salaries. In the
military, these automatic adjustment mechanisms result in:
understatement of regular military compensation costs in the
Department of Defense (DOD) budget; increasing portions of
reWulax military compensation taking the form of tax advantages
such as housing, potentially further decreasing the visibility
of pay to military members; and increasing pay inequalities due
to mazital status. Portions of regular military compensation are
not reflected in the DOD budget, and this aksence impedes
identification and evaluation of military compensation costs.
Because the forms of military compensation are difficult to
identify, members often undervalue their regular military
compensation. Regular military salary, considered equivalent to
civilian salaries, is greater for members with dependents than
for single members of the same grade and length of service. The
House and Senate Armed Services Committeen should initiate
action to require that military personnel accounts in the DOD
budget and individual servic* budgets reflect the Federal income
tax advantage of regular military compensation. the military
base pay and allowances system should be replaced by a salary
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