Independent Auditors Report on the Attestation of the Existence, Completeness, and Rights of the Armys Real Property

Abstract

We examined management s assertion of audit readiness (footnote1) for the existence, completeness, and rights of select Department of the Army real property (RP), including buildings, structures, and linear structures, as of September 30, 2014. The assertion excluded capital leases, land, leasehold improvements, Defense Logistics Agency hosted sites, construction in progress, U.S. Army Central assets, disposed assets, and to-be-acquired assets. The Army asserted to the existence and completeness of the RP balances reported in the Army s financial statements (footnote2). Army management is responsible for its assertion of audit readiness. Our responsibility is to express an opinion on the assertion based on our examination.

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Document Details

Document Type
Technical Report
Publication Date
Sep 02, 2015
Accession Number
AD1001814

Entities

Organizations

  • United States Department of Defense

Tags

DTIC Thesaurus Topics

  • Acquisition
  • Army Personnel
  • Business Administration
  • Comptrollers
  • Department Of Defense
  • Financial Management
  • Government (Foreign)
  • Governments
  • Guidance
  • Inventory
  • Inventory Control
  • Law
  • Money
  • National Governments
  • National Security
  • Standards
  • United States Government

Readers

  • Defense Financial Management and Audit.