Title page
Contents
Highlights 2
Letter 5
Background 8
DOD Addressed Some Civilian Payroll NFRs, but Many Remain Open 9
Selected Employees' Pay and Incentives Were Accurate, but Other Amounts and Adjustments Were Unsupported, Untimely, and Not Communicated 10
DODEA Personnel and Payroll Process 10
Review of Pay Types and Payroll Records 13
Review of Adjustments and Changes in Pay and Communication to Employees 15
Agency Comments 17
Appendix I: Objectives, Scope, and Methodology 18
Appendix II: GAO Contact and Staff Acknowledgments 22
Table 1. DOD Civilian Payroll (CIVPAY) Notices of Findings and Recommendations (NFR) as of March 2023 10
Table 2. Elements of Pay Reviewed, Related Supporting Documentation, and Criteria 20
Figure 1. Department of Defense Education Activity Regions, Schools, Teachers, and Students, School Year 2021-2022 9
Figure 2. Department of Defense Education Activity (DODEA) Personnel and Payroll Process 11