Summary: Three separate organizations provide disbursing and related accounting support to the Marine Corps on Okinawa: Marine Corps Base, Camp Butler, pays public and travel vouchers, military pay, and civilian pay; the 3rd Force Service Support Group (FSSG) processes a military payroll and manually pays travel vouchers; and Marine Corps Air Station (MCAS) Futenma processes a military payroll and manually pays travel vouchers. Consolidation of these functions is feasible and could result in reduced personnel costs. Total potential savings from consolidations could be over $130,000 annually, including pay and benefits. An additional advantage of consolidation would be the reduced number of reports generated. MCAS Futenma officials believe that the MCAS supply office is overstaffed as a result of decreased workload which was not accompanied by manpower reductions. A 1977 manpower study recommended that 7 of about 28 supply-related positions at MCAS Futenma could be eliminated; this reduction could save over $100,000 annually, including pay and benefits. Action should be taken to consolidate the supply functions at MCAS Futenma and Camp Butler, and a plan should be initiated to consolidate the three disbursing organizations.