I cannot speak to the type of UCFR system itself because it varies between commands; however, as a finance officer, I can tell you the UCFR is an important report.  As a Commander, you can catch many of your Soldiers pay issues before they get out of hand.  Also, understand that the Commander is responsible for validating the report and reporting any unusual things.  Commanders should not be afraid to approach SMs regarding their findings during UCFR validation – that is the point of it.  I was involved in a court-martial case regarding BAH and COLA fraud.  BLUF:  The Service Member EROD’ed his dependents from OCONUS to CONUS; however, SM kept receiving overseas COLA for a long period of time afterwards.  The Commander was tracking the EROD, but he was validating his monthly UCFR where it shows the SMs COLA and # of dependents. The Commander should have noticed this discrepancy and could have reported it to the local finance office.  The court martial called into question what level of responsibility the SM had and the level of responsibility the Commander had.  I’m unsure of the outcome as I was just a SME for regulatory guidance, but either way it’s a fine line.  Commanders should take it seriously – even though it can be tedious for large units.