Upon arrival at the new PDS, an interview with the Marine will be conducted. All members, to include those that are single, will certify their entitlement to BAH. A permanent change of assignment (PCA) within the same PDS will not require a first stage audit; however, a second stage audit focusing on pay entitlements is required. Audit documents include the MCTFS Option N, CHRO, DRS, Option 23, and SGLV 8285/8286/8286A (SGLI) forms. The Option 23 must be extracted (to include those with zero transactions) after the transfer or drop entry posts, but before the join entry processes. The audited Option 23, complete with annotations, will be attached to the join package and filed in the correspondence files. Corrective action will be taken as required. Pertinent information (i.e., promotions or entries reported by the previous unit that failed to properly process, etc.) is likely to appear on the Option 23. The auditor will compare data in MCTFS and the information contained in the Electronic Service Record (ESR). Eligible dependents include spouse, parents, parents-in-law, stepparents, adoptive parents, in loco parentis, legitimate children, stepchildren, incapacitated children, adopted children, pre-adopted children, children from the age of 21 to the date of their 23rd birthday who are enrolled in a full-time course of study in an institution of higher education, dependent children, and court appointed wards. Non-eligible dependents include divorced spouse of Marine, regardless whether alimony was awarded, children not related to the Marine by blood or marriage, unless adopted by the Marine, stepchild after divorce, children adopted by a third party, brothers, sisters, aunts, uncles, grandparents, or any other relative, stepparent after divorce, a dependent supported and claimed for BAH purposes by another U.S. service-member, another active duty member of the Armed Forces. Children who are 21 years of age and older, unless they have been certified as incapacitated by competent officials or are enrolled as a "full-time student".