Appropriated Capital Used in the FY 1995 Defense Business Operations Fund Financial Statements.

Abstract

The overall revenue accounts audit objective was to determine whether revenues reported 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 portion of the audit, we reviewed FY 1995 financial statements for comparability and determined whether all Defense Business Operations Fund revenue was reported in FY 1995. In addition, we assessed internal controls and compliance with laws and regulations as applicable to the overall audit objective.

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Document Details

Document Type
Technical Report
Publication Date
Jan 27, 1997
Accession Number
ADA369677

Entities

People

  • Byron B. Harbert
  • David C. Funk
  • Deborah Curry
  • F. J. Lane
  • Mark A. Ives

Organizations

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

Tags

DTIC Thesaurus Topics

  • Accounting
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  • Department Of Defense
  • Directives
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  • Errors
  • Finance
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Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.