Performance Audit of the United States Capitol Police Specialty Pay Programs

In 2008, the Office of Inspector General (OIG) conducted an agreed upon procedures engagement of specialty pay and made nine recommendations. As of September 15, 2014. the Department had fully implemented the recommendations. We conducted this performance audit to assess the Department’s compliance with governing directives and effectiveness of controls for specialty pays. The objectives of the audit were to determine if the Department (1) properly accounted for Specialty Pay Programs and (2) complied with applicable directives related to the personnel compensation programs such as eligibility requirements. The scope included the Hazardous Duty Pay, Plainclothes Pay, and FTO Pay during Fiscal Year (FY) 2016 and FY 2017.