Compilation of FY 1995 and FY 1996 DOD Financial Statements at the Defense Finance and Accounting Service, Indianapolis Center

Abstract

The audit objective was to determine whether the Defense Finance and Accounting Service, Indianapolis Center, consistently and accurately compiled financial data from field entities and other sources into the FY 1995 Consolidated Financial Statements for the Army General Fund. We evaluated the processes, including internal controls and methods, that the Defense Finance and Accounting Service, Indianapolis Center, used to compile the Army FY 1995 General Fund financial statements. We also assessed actions in preparation for the compilation of financial data for the FY 1996 financial statements for the other DoD organizations that are the responsibility of the Defense Finance and Accounting Service, Indianapolis Center. In addition, we examined the controls over the preparation of accounting adjustment vouchers for Defense appropriations other than the Army General Fund. We also reviewed the adequacy of the management control program as it applied to our objectives.

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Document Details

Document Type
Technical Report
Publication Date
Jun 13, 1996
Accession Number
ADA370881

Entities

Organizations

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

Tags

Communities of Interest

  • Engineered Resilient Systems

DTIC Thesaurus Topics

  • Accounting
  • Auditing
  • Computers
  • Databases
  • Department Of Defense
  • Finance
  • Financial Management
  • Government (Foreign)
  • Governments
  • Information Exchange
  • Military Equipment
  • Money
  • National Security
  • Operating Systems
  • Personal Computers
  • Security
  • Test And Evaluation

Readers

  • Personnel Management and Statistics in the Military and Department of Defense
  • Public Financial Management and Budgeting
  • Systems Analysis and Design