Payroll Expenses Reported in FY 1996 for the Office of the Secretary of Defense
Abstract
This report addresses payroll-related issues, to include the effect of non compliant payroll actions on FYs 1996 and 1997 financial statements. The overall audit objective was to evaluate management controls applicable to the distribution of civilian payroll and related expenditures in the preparation of the Defense agencies' FY 1996 financial statements. We also reviewed the effect of non compliant payroll actions on the FYs 1996 and 1997 financial statements. Specifically, we reviewed accounting records and source documents for payroll and related expenditures to determine whether the payroll expenses submitted by the Washington Headquarters Service to DFAS Indianapolis Center on behalf of the OSD were valid. We also assessed the Washington Headquarters Service management control program as it relates to the overall objective. The DoD Other Defense Organizations Statement of Operations and Changes in Net Position for the year ended September 30,1996, included $145.4 million of payroll expenses for the OSD; however, this amount could not be traced to source records. As a result, the operating expense portion of the DoD other Defense Organizations Statement of Operations and Changes in Net Position could not be relied upon to accurately present payroll expenses for FY 1996.
Document Details
- Document Type
- Technical Report
- Publication Date
- Feb 02, 1998
- Accession Number
- ADA368273
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense