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Because of lapses in internal controls over its payroll system, the military overpaid thousands of Army personnel. These payments totaled more than $6 million in September 1992 alone. In addition, the Defense Finance and Accounting System (1) did not report and remit about $66 million due to the Internal Revenue Service for soldiers' income and social security and Medicare taxes and (2) erroneously charged and did not fully reimburse the active Army's Military Personnel appropriation for costs chargeable to the Army's appropriations for Reserve and National Guard personnel. These errors occurred because Army payroll systems did not accurately summarize payroll tax information and did not contain the proper codes to correctly identify appropriation charges. These payroll problems were exacerbated because the Army did not correct existing system and data deficiencies, test payroll data, or provide adequate payroll system training. To correct these shortcomings, the Army recently established a task force. GAO recommends several measures to ensure that payments to soldiers are accurately made, recorded, and reported.