DOD Financial Management: Additional Efforts Needed to Improve Audit Readiness of Navy Military Pay and Other Related Activities
GOVERNMENT ACCOUNTABILITY OFFICE WASHINGTON DC
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DOD continues to work toward achieving auditability of its financial statements. As part of that effort, the Navy in March 2013 asserted audit readiness of its military payroll activity, which represents a significant portion of its expenditures. Based on its examination, an IPA found that the Navy s assertion, which focused in part on a 1-month schedule of military pay activity, was fairly stated. GAO was asked to assess the Navy s military pay audit readiness efforts. This report examines the extent to which 1 the Navy was able to provide sufficient documentation to support a complete and valid population of detailed transactions reconcilable to its schedule of military pay activity for April 2013 and 2 the Navy s military pay assertion and validation efforts contribute to future audit readiness. GAO reviewed the IPA s audit documentation and analyzed documentation that the Navy provided to the IPA reviewed documentation on identified military pay control deficiencies and the status of the Navy s actions to address them and interviewed Navy, IPA, and DFAS officials.
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