Data Supporting the DOD Environmental Line Item Liability on the FY 1998 Financial Statements
Abstract
We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare consolidated financial statements. This audit supports our audit of the FY 1998 DoD Agency wide financial statements and future audits of financial statements that are required by the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994. The Balance Sheet is part of the DoD Agency wide financial statements and includes a line item for environmental liabilities. Environmental liabilities include estimated amounts for future cleanup of environmental pollution at past and present DoD sites. The FY 1998 Balance Sheet reported an environmental line item liability of $34.2 billion for future cleanup of 12,761 sites at 3,258 present and former installations. The audit objective was to evaluate the reliability and completeness of the data used to calculate the DoD environmental liability for FY 1998. We also reviewed the adequacy of the internal control program as it applied to the audit objective.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jul 09, 1999
- Accession Number
- ADA366280
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense