Distribution Depot Over-Ocean Second-Destination Transportation Costs
Abstract
The issue of over-ocean second-destination transportation costs was identified during our work in the Distribution Depot business area of the Audit of Revenue Accounts in the FY 1996 Financial Statements of the Defense Business Operations Fund (the Revenue Accounts audit). The Revenue Accounts audit was initiated to support the Chief Financial Officers Act of 1990 (Public Law 101-576, November 15, 1990) as amended by the Federal Financial Management Act of 1994 (Public Law 103-356, October 13, 1994). In FY 1995, DoD reported $76.6 billion of revenues in the Defense Business Operations Fund. This report is the third in a series of reports dealing with revenue issues in the Defense Business Operations Fund. The other reports dealt with the misclassification of an equity transfer as revenue, and overstatement of revenues because intrafund transactions were not appropriately eliminated. See Appendix B for details of those reports.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 10, 1996
- Accession Number
- ADA369908
Entities
People
- Byron B. Harbert
- David C. Funk
- F. J. Lane
- Stephen J. Szabanowski
- Susanne B. Allen
Organizations
- Office of the Inspector General, U.S. Department of Defense