Recording and Reporting Expenses of the Defense Commissary Agency

Abstract

The overall audit objective was to determine whether the expenses on the FY 1996 Consolidated Financial Statements of the Defense Business Operations Fund were presented fairly in accordance with the "other comprehensive basis of accounting" described in Office of Management and Budget Bulletin No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993. We also tested internal controls to determine the reasonableness of the assertions made by the management of the Defense Commissary Agency regarding certain expenses on the FY 1996 Statement of Operations.

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Document Details

Document Type
Technical Report
Publication Date
Sep 30, 1997
Accession Number
ADA368912

Entities

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Accuracy
  • Air Force
  • Commerce
  • Contracts
  • Department Of Defense
  • Directives
  • Electronic Mail
  • Finance
  • Financial Management
  • Inventory
  • Money
  • National Security
  • Navy
  • Resource Management
  • Standards
  • United States

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.