Major Deficiencies Preventing Auditors From Rendering Audit Opinions on FY 1995 DOD General Fund Financial Statements.

Abstract

This report summarizes major deficiencies impeding the ability of DoD to produce auditable General Fund financial statements and gives Congress, the Secretary of Defense, the DoD Chief Financial Officer, financial managers, and the audit community an assessment of progress made in audited financial statements of DoD General Funds. The FY 1995 DoD General Fund financial statements consist of Army and Air Force General Funds. The Navy's and Defense agencies' General Fund financial statements are not required to be prepared until FY 1996. This is the second annual report on deficiencies that prevent auditors from rendering audit opinions on DoD General Funds. Audit Objective. The audit objectives were to identify and summarize major deficiencies that prevented auditors from rendering audit opinions on FY 1995 DoD General Fund financial statements, and to identify actions taken or under way to correct these deficiencies.

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Document Details

Document Type
Technical Report
Publication Date
Nov 19, 1996
Accession Number
ADA370008

Entities

People

  • Cheri D. Givan
  • Craig W. Michaels
  • F. J. Lane
  • John J. Vietor
  • Richard B. Bird

Organizations

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

Tags

Communities of Interest

  • Biomedical
  • Space
  • Weapons Technologies

DTIC Thesaurus Topics

  • Air Force
  • Air Force Personnel
  • Business Administration
  • Commerce
  • Control Systems
  • Department Of Defense
  • Environmental Restoration And Remediation
  • Financial Management
  • Information Systems
  • Law
  • Management Personnel
  • Money
  • National Security
  • Organizational Structure
  • Personnel Management
  • Procurement
  • United States

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.