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<classification authority="sudocs">GA 1.13:GAO-04-990T</classification>
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 <subject>Army personnel</subject>
 <subject>Army reservists</subject>
 <subject>Audit reports</subject>
 <subject>Financial analysis</subject>
 <subject>Internal controls</subject>
 <subject>Military compensation</subject>
 <subject>Military forces</subject>
 <subject>Military pay</subject>
 <subject>Military personnel</subject>
 <subject>Military reserve personnel</subject>
 <subject>Military systems analysis</subject>
 <subject>National Guard</subject>
 <subject>Overpayments</subject>
 <subject>Strategic planning</subject>
 <subject>Timeliness</subject>
 <subject>Defense Joint Military Pay</subject>
 <subject>System-Reserve Component</subject>
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<titleInfo>
 <title>Military Pay: Army Reserve Soldiers Mobilized to Active Duty Experienced Significant Pay Problems</title>
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<abstract>In light of GAO&apos;s November 2003 report highlighting significant
pay problems experienced by Army National Guard soldiers	 
mobilized to active duty in support of the global war on	 
terrorism and homeland security, GAO was asked to determine if	 
controls used to pay mobilized Army Reserve soldiers provided	 
assurance that such pays were accurate and timely. GAO&apos;s audit	 
used a case study approach to focus on controls over three key	 
areas: processes, people (human capital), and automated systems.</abstract>
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<identifier type="preferred citation">GAO-04-990T</identifier>
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<note>Testimony</note>
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 <searchTitle>GAO-04-990T; Military Pay: Army Reserve Soldiers Mobilized to Active Duty Experienced Significant Pay Problems;
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 <topic>Army personnel</topic>
 <topic>Army reservists</topic>
 <topic>Audit reports</topic>
 <topic>Financial analysis</topic>
 <topic>Internal controls</topic>
 <topic>Military compensation</topic>
 <topic>Military forces</topic>
 <topic>Military pay</topic>
 <topic>Military personnel</topic>
 <topic>Military reserve personnel</topic>
 <topic>Military systems analysis</topic>
 <topic>National Guard</topic>
 <topic>Overpayments</topic>
 <topic>Strategic planning</topic>
 <topic>Timeliness</topic>
 <topic>Defense Joint Military Pay</topic>
 <topic>System-Reserve Component</topic>
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  <partNumber>Title 37 Section 101(21)</partNumber>
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 <identifier type="USC citation">37 U.S.C. 101(21)</identifier>
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  <partNumber>Title 826 Section 112</partNumber>
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 <identifier type="USC citation">826 U.S.C. 112</identifier>
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