Accounting for Defense Logistics Agency Supply Management Receivables

Abstract

Our objective was to determine whether the accounts receivable on the FY 1996 Defense Business Operations Fund consolidated financial statements 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. For this part of the audit, we determined whether Defense Logistics Agency supply management receivables were accurately accounted for, classified, and reported in the Statement of Financial Position. In addition, we reviewed the management control program as it applied to the overall audit objective.

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Document Details

Document Type
Technical Report
Publication Date
Apr 20, 1998
Accession Number
ADA369394

Entities

People

  • Byron B. Harbert
  • David M. Barbour
  • F. J. Lane
  • John W. Sullenberger
  • Susanne B. Allen

Organizations

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

Tags

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Commerce
  • Contractors
  • Department Of Defense
  • Electronic Mail
  • Finance
  • Financial Management
  • Governments
  • Information Exchange
  • Law
  • Money
  • National Security
  • Navy
  • Standards
  • Transportation
  • United States

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.