Defense Travel System: Validity of Travel Payments Statistical Sampling in Question

Abstract

In response to a congressional mandate to assess the reasons why the Department of Defense (DOD) is not fully in compliance with the Improper Payments Information Act of 2002 (IPIA) related to DOD travel expenditures,1 GAO issued two reports in 2007. In May 2007, we issued an initial report that provided an overview of DODs IPIA reporting for fiscal years 2003 through 2006 and a discussion of the reasons reported by the DOD Office of Inspector General why the department was not in compliance with IPIA for fiscal year 2006.2 In December 2007, we issued our final report on our assessment of the completeness and accuracy of DODs fiscal year 2006 IPIA disclosures related to travel expenditures, as well as DODs planned efforts to improve and refine its processes for estimating and reporting on travel improper payments3 (see encl.). The purpose of this letter is to bring to your attention and action a matter that we discovered while preparing our final report. This letter is based on work performed during our assessment of the completeness and accuracy of DODs fiscal year 2006 IPIA disclosures related to travel expenditures and DODs planned efforts to improve and refine its processes for estimating and reporting on travel improper payments. That work was conducted in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. Further details on the scope and methodology of our work carried out as part of that review are included in appendix I of our December 2007 report.

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Document Details

Document Type
Technical Report
Publication Date
Mar 03, 2008
Accession Number
AD1173985

Entities

People

  • Dianne Guensberg
  • Heather Dunahoo
  • Jacquelyn Hamilton
  • Mccoy Williams

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Accountability
  • Accounting
  • Accuracy
  • Air Force
  • Army Corps Of Engineers
  • Auditing
  • Congress
  • Data Analysis
  • Databases
  • Department Of Defense
  • Electronic Mail
  • Financial Management
  • Governments
  • House Of Representatives
  • Law
  • National Governments
  • Sampling
  • Statistical Samples
  • Statistical Sampling
  • Surveys
  • Unified Combatant Commands
  • United States Government

Fields of Study

  • Medicine

Readers

  • Defense Financial Management and Audit.
  • Systems Analysis and Design