Objective. We determined whether selected Other Defense Organizations (ODO) properly reconciled civilian pay reports to their general ledger in FY 2014. This included whether civilian pay was properly accrued and employer contributions were recorded. Finding. Defense Finance and Accounting Service (DFAS) properly performed civilian pay reconciliations to the general ledger for 18 of 33 ODOs totaling $6.6 billion of $11.1 billion in civilian pay. In addition, DFAS properly accrued civilian pay for the 12 ODOs that used the Defense Agencies Initiative or the Defense Business Management System general ledgers. Furthermore, DFAS Agency-wide Audited Financial Statement team properly calculated employer contributions for 28 of the 33 ODOs. However, DoD officials did not reconcile civilian pay records or review reconciliations to the general ledger for 15 of the 33 ODOs reviewed, which totaled $4.5 billion of the approximate $11.1 billion of the civilian pay amount. Specifically: DFAS Indianapolis, DFAS Columbus, or ODO officials did not reconcile civilian pay records for 8 of 33 ODOs reviewed, totaling $2.3 billion; and DFAS Indianapolis did not review the reconciliations performed by 7 of 33 ODOs reviewed, totaling $2.2 billion, to ensure that there conciliations were accurate and supported by transaction detail.