Personal Services and Benefits Expenses in the FY 1996 Statement of Operations and Changes in Net Position of the Other Defense Organizations

摘要

This report is one in a series of reports (see also ADA367901 and ADA368273) that address payroll related issues and the effect of noncompliant payroll actions on FYs 1996 and 1997 financial statements. The overall audit objective was to assess compliance with laws and regulations applicable to the distribution of civilian payroll and related expenditures in preparation of Defense agencies' FYs 1996 and 1997 financial statements, management controls, and the effect of any noncompliant payroll actions on the FY 1996 financial statement. Specifically, we reviewed the DoD Chief Financial Officers Other Defense Organizations Statement of Operations and Changes in Net Position for the year ended September 30, 1996, to determine whether the payroll and related expenditures data that the DFAS indianapolis Center reported on the financial statement were consistent with the data that the Defense agencies reported to the DFAS Indianapolis Center. A review of the management controls was conducted as part of Inspector General, DoD, Report No. 97-155, 'Internal Controls and Compliance with Laws and Regulations for the FY 1996 Financial Statements of the Other Defense Organizations' Receiving Department 97 Appropriations, June 11, 1997.