The purpose of this management advisory is to inform DoD leadership of recurring issues related to Civilian Payroll we identified during the financial statement audits of the DoD and during our assistance with Office of Personnel Management’s Agreed Upon Procedures for reviewing civilian payroll withholding data and enrollment information. Specifically, we identified several instances where civilian payroll personnel information was inaccurate or missing from the official personnel file.
We previously provided copies of the draft management advisory to the Under Secretary of Defense for Personnel and Readiness and requested written comments on the recommendations. We considered management’s comments on the draft report when preparing the final report. These comments are included in the report.