Rec. 1.e: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer implement additional internal controls to document and communicate procedures to current and future budget officials across the Department of Defense. Specifically, the DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer develop and require a budget submission checklist to provide additional assurance that the Services and Defense agencies accurately and completely develop their budgets in accordance with the Office of Management and Budget Circular No. A-11 and the DoD Financial Management Regulation. The checklist should include directions and reminders for the Services and Defense agencies, including, but not limited to, the following: 1. Comparison of the printed budget exhibits to the data submitted to the Office of the Under Secretary of Defense (Comptroller); 2. Verification that the data submitted in the Program Resource Collection Process system and the Comptroller Information System match and that the data in the OP-8, OP-5, and OP-32 budget exhibits match; 3. Verification that the Service consulted the annual update of OMB Circular No. A-11; 4. Comparison of the actual civilian pay costs reported in the OP-8 budget exhibit by object class code to payroll data obtained from Defense Finance and Accounting Service; 5. Verification that the budgeted variable costs reported in the OP-8 budget exhibit were consistent with the actual variable costs reported in the execution data submitted to Congress; 6. Verification that the Office of Management and Budget pay raises were correctly applied to the first full pay period of the calendar year, instead of the fiscal year; and 7. Verification of compliance with all special instructions and non-recurring requirements that are explained in the annual Budget Estimate Submission and President's Budget guidance.