Payroll Expenses Reported by the Defense Finance and Accounting Service Cleveland Center.
Abstract
The Defense Finance and Accounting Service Indianapolis Center is responsible for preparing the financial statement for the Department 97 appropriations, beginning in FY 1996. To meet that requirement, a consolidation was done of the financial information received from offices providing accounting support to the Defense organizations and prepares the financial statement for the "Other Defense Organizations" a segment of the DoD consolidated financial statement. During FY 1996, the Defense organizations received $39 billion in appropriations, and their financial statements showed operating expenses of $40.5 billion. inspector General, DoD, Report No. 98-028, "Personal Services and Benefits Expenses in the FY 1996 Statement of Operations and Changes in Net Position of the Other Defense Organizations," December 2, 1997, reported that payroll constituted $7. 1 billion of the operating expenses. For the FY 1996 financial statements, the Defense Finance and Accounting Service Cleveland Center reported operating expenses totaling $5.3 billion for Department of the Navy organizations that received Department 97 appropriated funds. This report (is the fourth and final in a series of reports addressing payroll-related issues, including the effect of noncompliant payroll actions on the FYs 1996 and 1997 financial statements. The overall audit objective was to evaluate management controls over the distribution of civilian payroll and related expenses on the FY 1996 financial statements for Other Defense Organizations.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jul 09, 1998
- Accession Number
- ADA367843
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense