Financial Management: DoD Payroll Withholding Data for FY 2002
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
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This report is intended for use by the Inspector General, the Chief Financial Officer, and the Associate Director for Retirement and Insurance at the Office of Personnel Management. The report discusses the results of agreed-upon audit procedures developed by the Office of Personnel Management. Office of Management and Budget Bulletin No. 01-02, October 16, 2000, requires all Federal agencies to review their civilian employees retirement, health benefits, and life insurance payroll withholdings. The Inspector General, Chief Financial Officer, and Associate Director for Retirement and Insurance of the Office of Personnel Management developed specific agreed-upon procedures to review civilian employees withholdings and are therefore responsible for the adequacy of the agreed-upon procedures. We applied the agreed-upon procedures in accordance with the standards established by the American Institute of Certified Public Accountants. Defense Finance and Accounting Service pays about 682,000 employees with a total gross payroll of about 1.4 billion within a given pay period through 11 payroll offices.
- Personnel Management and Labor Relations