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

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Technical Report

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U.S. Government Accountability Office Washington United States

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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.

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