DOD Financial Management: The Army Faces Significant Challenges in Achieving Audit Readiness for Its Military Pay Metadata

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Title

  • Main Title DOD Financial Management: The Army Faces Significant Challenges in Achieving Audit Readiness for Its Military Pay

Creator

  • Author: United States. Government Accountability Office.
    Creator Type: Organization

Publisher

  • Name: United States. Government Accountability Office.
    Place of Publication: Washington D.C.

Date

  • Creation: 2012-03-22

Language

  • English

Description

  • Content Description: A letter report issued by the Government Accountability Office with an abstract that begins "The Army could not readily identify the population of Army military payroll accounts given its existing procedures and systems. The Army and DFAS-IN did not have an effective, repeatable process for identifying the population of active duty payroll records. For example, it took 3 months and repeated attempts before DFAS-IN could provide a population of service members who received active duty Army military pay in fiscal year 2010. Further, because the Army does not have an integrated military personnel and payroll system, it was necessary to compare the payroll file to active Army personnel records. However, the Defense Manpower Data Center (DMDC), DOD’s central repository for information on DOD-affiliated personnel, did not have an effective process for comparing military pay account files with military personnel files to identify a valid population of military payroll transactions. It took DMDC over 2 months and labor-intensive research to compare and reconcile the total number of fiscal year 2010 active duty payroll accounts to its database of personnel files. DOD’s Financial Improvement and Audit Readiness (FIAR) Guidance states that identifying the population of transactions is a key task essential to achieving audit readiness. Without effective processes for identifying the population of Army military pay records and comparing military pay accounts to personnel records, the Army will have difficulty meeting DOD’s 2014 audit readiness goal for the Statement of Budgetary Resources."

Subject

  • Library of Congress Subject Headings: Government accountability -- United States.
  • Keyword: auditing and financial management
  • Keyword: national defense
  • Keyword: dod financial management
  • Keyword: letter report

Coverage

  • Place Name: United States

Collection

  • Name: Government Accountability Office Reports
    Code: GAORT

Institution

  • Name: UNT Libraries Government Documents Department
    Code: UNTGD

Rights

  • Rights License: pd

Resource Type

  • Report

Format

  • Text

Identifier

  • Report No.: GAO-12-406
  • Accession or Local Control No: 589524
  • URL: http://gao.gov/products/GAO-12-406
  • Archival Resource Key: ark:/67531/metadc295499