Understanding the Results of the Audit of the DoD FY 2020 Financial Statements

Abstract

During FY 2020, the DoD underwent a financial statement audit for the third year. As in prior years, the DoD Office of Inspector General (OIG) performed this audit, and issued a disclaimer of opinion on the Agency-Wide Basic Financial Statements meaning the DoD was unable to provide sufficient evidence for the auditors to support an opinion. The opinions issued by the auditors contain technical language and follow a format dictated by auditing standards. The DoD OIG believes that it is important for nonauditors to understand the results of the audits as well as the value of the audits. The purpose of this report is to summarize in terms understandable to nonauditors the progress made by the DoD, the findings of the DoDs financial statement audits, and the additional actions the DoD should take to address the overall findings of the audit.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Feb 23, 2021
Accession Number
AD1147960

Entities

People

  • Sean W. O'donnell

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Biomedical
  • Cyber
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Business Administration
  • Covid-19
  • Cybersecurity
  • Department Of Defense
  • Fighter Aircraft
  • Financial Management
  • Health Care
  • Infectious Diseases
  • Information Systems
  • Law
  • Logistics
  • Management Personnel
  • Military Science
  • Money
  • Munitions
  • National Security
  • Organizational Structure
  • United States
  • United States Special Operations Command
  • United States Transportation Command

Fields of Study

  • Business

Readers

  • Educational Psychology
  • Government Contracting/Procurement.