Inspector General, DOD, Oversight of the Army Audit Agency Audit of the FY 1998 Financial Statements of the U.S. Army Corps of Engineers, Civil Works Program
Abstract
An audit of the FY 1998 Financial Statements of the U.S. Army Corps of Engineers, Civil Works Program is required by 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. We delegated the audit of the FY 1998 Financial Statements of the U.S. Army Corps of Engineers, Civil Works - Program to the Army Audit Agency. This report provides our endorsement of the Army Audit Agency disclaimer of opinion on the FY 1998 Financial Statements of the U.S. Army Corps of Engineers, Civil Works Program, along with the Army Audit Agency report, "FY 1998 Financial Statements: U.S. Army Corps of Engineers, Civil Works." Our objective was to determine the accuracy and completeness of the Army Audit Agency audit of the FY 1998 Financial Statements of the U.S. Army Corps of Engineers, Civil Works Program. See Appendix A for a discussion of the audit process. The Army Audit Agency Report, "FY 98 Financial Statements: U.S. Army Corps of Engineers, Civil Works," February 8, 1999, stated that the Army Audit Agency was unable to express an opinion on the FY 1998 Financial Statements of the U.S. Army Corps of Engineers, Civil Works Program. We concur with the Army Audit Agency disclaimer of opinion.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 01, 1999
- Accession Number
- ADA367869
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense