Accounting Adjustments to the National Guard and Reserve Equipment Appropriation by the Army National Guard.

Abstract

The audit was conducted in response to a complaint to the Defense Hotline and a subsequent Congressional request from Representative Robert L. Ehrlich, Jr. The complainant alleged that the Army National Guard submitted fraudulently certified accounting reports to the Defense Finance and Accounting Service (DFAS) Indianapolis Center that failed to show a possible violation of the Antideficiency Act. The complainant also alleged that the National Guard was not taking appropriate corrective actions in response to Inspector General, DoD, Report No. 97-116, "Allegations of Improper Accounting for the National Guard and Reserve Equipment Appropriation at the Army National Guard," March 31, 1997. The audit objectives were to determine whether the allegations were valid; to evaluate the information reported by the Army National Guard for the National Guard and Reserve Equipment Appropriation on the budget execution reports; and to determine the status of corrective action in response to Inspector General, DoD, Report No. 97-116. We also assessed management controls and compliance with laws and regulations.

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Document Details

Document Type
Technical Report
Publication Date
Feb 24, 1999
Accession Number
ADA367580

Entities

People

  • Adrienne B. Brown
  • Charles J. Richardson
  • F. J. Lane
  • Marvin L. Peek
  • Salvatore D. Guli

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Air Force
  • Business Administration
  • Congress
  • Department Of Defense
  • Finance
  • Financial Management
  • Governments
  • Law
  • Management Personnel
  • Materials
  • National Governments
  • National Guard
  • National Security
  • Navy
  • Procurement
  • Reserve Equipment
  • Training

Readers

  • Defense Financial Management and Audit.
  • Maritime Security/Maritime Homeland Security