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

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Testimony issued by the Government Accountability Office with an abstract that begins "We found that the Army could not readily identify a complete population of Army payroll accounts for fiscal year 2010, given existing procedures and systems. The Army and DFAS-IN did not have an effective, repeatable process for identifying the population of active duty payroll accounts. In addition, the Defense Manpower Data Center (DMDC), DOD’s central source for personnel information, did not have an effective process for comparing military pay account files to military personnel files to identify a valid population of military payroll transactions. For example, it took ... continued below

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United States. Government Accountability Office. March 22, 2012.

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Testimony issued by the Government Accountability Office with an abstract that begins "We found that the Army could not readily identify a complete population of Army payroll accounts for fiscal year 2010, given existing procedures and systems. The Army and DFAS-IN did not have an effective, repeatable process for identifying the population of active duty payroll accounts. In addition, the Defense Manpower Data Center (DMDC), DOD’s central source for personnel information, did not have an effective process for comparing military pay account files to military personnel files to identify a valid population of military payroll transactions. 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. Similarly, it took DMDC over 2 months to compare the total number of fiscal year 2010 active duty payroll accounts to its database of personnel files. "Standards for Internal Control in the Federal Government" requires all transactions and other significant events to be clearly documented and the documentation readily available for examination. DOD’s "Financial Improvement and Audit Readiness (FIAR) Guidance" sets out key tasks essential to achieving audit readiness, including defining and identifying the population of transactions for audit purposes. The "GAO/PCIE Financial Audit Manual" provides guidance concerning typical control activities, such as independent checks on the validity, accuracy, and completeness of computer-processed data. Without effective processes for identifying a complete population of Army military pay records and comparing military pay accounts to personnel records, the Army will have difficulty meeting DOD’s 2014 Statement of Budgetary Resources audit readiness goal and its 2017 goal for a complete set of auditable financial statements."

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Government Accountability Office Reports

The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for the U.S. Congress investigating how the federal government spends taxpayers' money. Its goal is to increase accountability and improve the performance of the federal government. The Government Accountability Office Reports Collection consists of over 13,000 documents on a variety of topics ranging from fiscal issues to international affairs.

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  • March 22, 2012

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  • June 12, 2014, 7:50 p.m.

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United States. Government Accountability Office. DOD Financial Management: The Army Faces Significant Challenges in Achieving Audit Readiness for Its Military Pay, text, March 22, 2012; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc299182/: accessed October 17, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.