Results of Review of the Implementation of Public Law 98-94 for Air Force Retirees

Abstract

Introduction. We are providing this report for your information and use. Our objective in performing this review was to assess the effectiveness of the implementation of Public Law 98- 94 (P.L. 98-94), which required that retired pay entitlements be rounded down to whole dollar amounts. Results of Review. We found that the rounding down provision of P.L. 98-94 was not fully implemented in a timely manner. We also believe there was no intentional disregard of the law by management at the Defense Finance and Accounting Service-Denver Center. Scope of Review. Our review was conducted at the Headquarters, Defense Finance and Accounting Service (DFAS), and the DFAS-Denver Center during January 1993. We interviewed personnel at both locations and examined documentation dated between 1983 and 1992. Internal Controls. We did not assess internal controls over the implementation process. The purpose of our review was to determine why the DFAS-Denver Center did not implement P.L. 98-94 in a timely manner. We did not identify any specific internal controls over the implementation process.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Apr 13, 1993
Accession Number
ADA376859

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Business Administration
  • Comptrollers
  • Computations
  • Computer Programs
  • Congress
  • Department Of Defense
  • Finance
  • Financial Management
  • Governments
  • Law
  • Money
  • National Security
  • Security
  • Technical Information Centers

Readers

  • Defense Financial Management and Audit.