Consistency in Reporting the Expense Account Line Items of the Defense Business Operations Fund.
Abstract
The overall audit objective was to determine whether the expenses on the 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, or subsequent issuances. As part of that objective, we evaluated how the Defense Finance and Accounting Service Centers calculated and presented expense account line items on the FY 1995 Statements of Operations they prepared for reporting entities.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 07, 1997
- Accession Number
- ADA369715
Entities
People
- Carmelo G. Ventimiglia
- F. J. Lane
- Gary S. Woodrum
- Richard B. Bird
- Theodore O. Baer
Organizations
- Office of the Inspector General, U.S. Department of Defense