We plan to begin the subject audit in January 2018. This audit is in response to a request in the Division C-Explanatory Statement accompanying Public Law 114-113, "Consolidated Appropriations Act for FY 2016." Our objective is to determine whether the Military Services' civilian pay budget processes are effective. Specifically, we will determine whether the management and oversight of the Military Services' Civilian Pay Budget Processes ensure that the Services capture the true cost of their civilian workforce.