Financial Management for the Office of the Civilian Health and Medical Program of the Uniformed Services
Abstract
Introduction. The Federal Financial Management Act of 1994, Public Law 103-356, requires DoD to provide the Office of Management and Budget with consolidated financial statements for FY 1996. The Office of Civilian Health and Medical Program of the Uniformed Services (OCHAMPUS), part of the FY 1995 $12.3 billion Defense Health Program, is one of the entities that DoD will include in its FY 1996 consolidated financial statements. The OCHAMPUS managed and accounted for $3.9 billion in reimbursable funds and $79 million in administrative funds in FY 1995. Audit Objectives. The primary audit objectives were to assess OCHAMPUS internal controls and compliance with laws and regulations. This report discusses the internal controls over transactions, systems, and financial-related reports and statements for the OCHAMPUS proprietary accounts. The report also discusses compliance with relevant laws and regulations.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 27, 1996
- Accession Number
- ADA369769
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense