Financial Audit: Examination of the Army's Financial Statements for Fiscal Years 1992 and 1991

Abstract

This report presents the results of our efforts to audit the Principal Financial Statements of the Department of the Army for fiscal years 1992 and 1991. As part of this effort, we evaluated the Armys internal controls and its compliance with laws and regulations related to the financial statements. Pursuant to the Chief Financial Officers (CFO) Act of 1990 (Public Law 101-576), the Army was required to prepare agency-wide financial statements for fiscal years 1992 and 1991 and have them audited. As authorized by the act, we attempted to perform an audit of these statements.

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Document Details

Document Type
Technical Report
Publication Date
Jun 01, 1993
Accession Number
AD1175185

Entities

People

  • Charles Arthur Bowsher

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical
  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Base Closures
  • Business Administration
  • Department Of Defense
  • Employment
  • Financial Management
  • Governments
  • Hard Copy
  • Law
  • Management Personnel
  • Military Equipment
  • Military Personnel
  • Money
  • Personnel Management
  • Procurement
  • Test And Evaluation
  • United States

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.