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 …

Testimony issued by the Government Accountability Office with an abstract that begins "Over time, federal surveys have consistently found that Department of Homeland Security (DHS) employees are less satisfied with their jobs than the government-wide average. In the 2004 Office of Personnel Management’s federal employee survey—a tool that measures employees’ perceptions of whether and to what extent conditions characterizing successful organizations are present in their agency—56 percent of DHS employees responded that they were satisfied with their jobs, compared to 68 percent government-wide. In subsequent years, the disparity continued—ranging from a difference of 8 percentage points in 2006 to a 4 percentage point difference in 2008, 2010, and 2011. In 2011, DHS’s percentage of positive responses was lower than the averages for the rest of the federal government. For example, slightly less than half of the DHS employees surveyed reported positive responses to the statement “My talents are used well in the workplace,” nearly 12 percentage points less than the rest of the federal government average. In two areas, DHS’s percentage of positive responses was nearly the same or higher than the rest of the federal government average. For example, DHS’s percentage of positive responses to the statement “Considering everything, …