Financial Management: Fiscal Year 1992 Audit of the Defense Cooperation Account

Abstract

During fiscal year 1992, foreign governments, private organizations, and individuals contributed over $5 billion to the Department of Defense (DOD), primarily to defray the costs of Operations Desert Shield and Desert Storm. The Congress, concerned that contributions accepted by DOD be adequately controlled and disbursed, enacted legislation that requires GAO to annually audit contributions to DOD. To comply with this requirement, GAO reviewed contributions accepted during fiscal year 1992 to determine whether DOD had administered these contributions in accordance with applicable legislative and accounting requirements. This is GAO's second audit of this account. GAO issued the first report on May 11, 1992.

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Document Details

Document Type
Technical Report
Publication Date
Aug 01, 1993
Accession Number
AD1175661

Entities

People

  • Charles A. Schuler
  • Charles Arthur Bowsher
  • Claude Adrien
  • John A. Butcher

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Arabia
  • Congress
  • Control Systems
  • Cooperation
  • Department Of Defense
  • Financial Management
  • Government (Foreign)
  • Governments
  • House Of Representatives
  • International Organizations
  • Law
  • Military Personnel
  • Money
  • Regulations
  • Saudi Arabia
  • Security
  • Transportation
  • United States
  • United States Central Command
  • United States Transportation Command

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Military History / Militaries and War Studies