Financial Audit: DOD Mission Asset Existence Verification

Abstract

As requested by your office, enclosed is a description of key aspects of the work that was done through and out the Army, the Navy, and the Air Force to verify the existence of military equipment as part of the fiscal year 1997 financial statement audit. This military equipment represents a key element of the Property, Plant, and Equipment line item, both for DOD as well as the government as a whole. As you know, DOD and each of the military services is required by the Chief Financial Officers Act of 1990, as expanded by the Government Management and Reform Act of 1994, to annually prepare and have audited departmentwide financial statements.

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Document Details

Document Type
Technical Report
Publication Date
May 29, 1998
Accession Number
AD1166836

Entities

People

  • Lisa G. Jacobson

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Materials and Manufacturing Processes
  • Space
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Aircrafts
  • Army Equipment
  • Artificial Satellites
  • Ballistic Missiles
  • Boats
  • Cruise Missiles
  • Department Of Defense
  • Electronic Mail
  • Errors
  • Governments
  • Guided Weapons
  • Intercontinental Ballistic Missiles
  • Launchers
  • Logistics
  • Military Equipment
  • Navy
  • Ships
  • Statistical Samples

Readers

  • Defense Acquisition Program Management
  • Systems Analysis and Design