Interagency Transfer Reconciliations at Defense Finance and Accounting Service Columbus Center Disbursing Stations.
Abstract
This audit is one in a series of audits on the Fund Balance With Treasury account (an asset account) performed in response to Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October 13, 1994, and Public Law 104-208, the "Federal Financial Management Improvement Act of 1996," September 30, 1996. The report discusses reconciliations that DoD disbursing stations should conduct to accurately report interagency transfers affecting the Fund Balance With Treasury account. A subsequent report will discuss reconciliations that DoD disbursing stations should conduct to accurately report checks issued. Reconciling the Fund Balance With Treasury account is a DoD implementation strategy for auditable financial statements.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jul 28, 1999
- Accession Number
- ADA366336
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense