DOD Payroll Withholding Data For FY 2000
Abstract
We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare consolidated financial statements. This audit supports our audit of the FY 2000 DoD Agency-Wide Financial Statements. Office of Management and Budget Bulletin No. 01-02, October 16, 2000, requires us to review the retirement, health, and life insurance withholdings and agency contributions during the course of conducting audits and specifies the procedures to apply. The DoD Financial Management Regulation prescribes the requirements of the Defense Finance and Accounting Service (DFAS) payroll accounting system. Specifically, the DFAS payroll accounting system is required to have the ability to query historical data, to provide audit trails, to provide management reports on an as-needed basis, and to support management reporting requirements. DoD has 12 agency payroll offices. The 12 payroll offices remitted more than $2 billion to the Office of Personnel Management for FY 2000 in retirement, health, and life insurance withholdings and agency contributions for more than 690,000 DoD civilian employees with a total annual payroll of $37.9 billion. The audit focused on 8 payroll offices that were responsible for paying more than 30,000 employees each. This report is the first of a series of reports on payroll withholding for FY 2000. We will report on the results of an expanded audit sample in a subsequent audit report.
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 27, 2001
- Accession Number
- ADA389588
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense