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

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.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 2015
Accession Number
AD1000537

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Active Duty
  • Air Force
  • Air Force Personnel
  • Business Administration
  • Congress
  • Department Of Defense
  • Electronic Mail
  • Finance
  • Financial Management
  • Foreign Languages
  • Governments
  • Military Personnel
  • National Governments
  • Sampling
  • Statistical Samples
  • United States
  • United States Government

Readers

  • Defense Financial Management and Audit.
  • Government Contracting/Procurement.
  • Military Mobilization and Reserve Forces Studies.