Accession Number : AD1000537


Title :   DOD Financial Management: Improved Documentation Needed to Support the Air Force's Military Payroll and Meet Audit Readiness Goals


Descriptive Note : Technical Report


Corporate Author : U.S. Government Accountability Office Washington United States


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/1000537.pdf


Report Date : 01 Dec 2015


Pagination or Media Count : 29


Abstract : As part of DODs efforts to achieve auditability of its financial statements, the Air Force in July 2014 asserted audit readiness for its Schedule of Budgetary Activity, of which military payroll is a significant part. In fiscal year 2014, the Air Force obligated over $23 billion for direct compensation of active duty servicemembers. GAO was asked to examine Air Force military payroll systems and processes. This report evaluates whether for the period October 1, 2013, through July 31, 2014, the Air Force (1) had in place systems and processes designed to provide a complete universe of active duty military pay transactions and (2) could provide adequate documentation to support individual military payroll transactions. GAO examined the Air Forces reconciliations of its payroll system to personnel, accounting, reporting, and disbursement information. GAO selected random statistical samples from various categories of military pay to determine if the Air Force could provide key documents supporting those transactions.


Descriptors :   air force , financial management , AIR FORCe personnel , auditing , salaries


Distribution Statement : APPROVED FOR PUBLIC RELEASE