Defense Contract Management Command Capitalization of Fixed Assets

Abstract

The audit objective was to determine whether the Defense Logistics Agency and the Defense Finance and Accounting Service had implemented effective management control procedures and complied with laws and regulations in accounting for and reporting on certain accounting transactions. Specifically, we evaluated the accounting controls over fixed asset acquisition and capitalization.

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Document Details

Document Type
Technical Report
Publication Date
Mar 10, 1997
Accession Number
ADA369703

Entities

People

  • Dorothy L. Jones
  • Garry A. Hopper
  • Gerald L. Werking
  • Linda A. Garner
  • Shelton R. Young

Organizations

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

Tags

DTIC Thesaurus Topics

  • Acquisition
  • Business Administration
  • Computer Programs
  • Computers
  • Contract Administration
  • Contracts
  • Department Of Defense
  • Finance
  • Financial Management
  • Governments
  • Logistics
  • Materials
  • National Security
  • Networks
  • Procurement
  • Reliability
  • Test And Evaluation

Readers

  • Aerospace logistics and air mobility.
  • Government and Public Administration Law.
  • Logistics and Supply Chain Management.