Defense Business Operations Fund Equity Transfer - Defense Commissary Agency

Abstract

The overall objective of the Revenue Accounts audit was to determine whether revenues on the FY 1996 consolidated financial statements of the Defense Business Operations Fund are 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. Specifically, we were to determine the validity of revenues recognized by the Defense Commissary Agency. Additional objectives of the Revenue Accounts audit were to assess internal controls and compliance with laws and regulations.

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Document Details

Document Type
Technical Report
Publication Date
Jun 13, 1996
Accession Number
ADA370884

Entities

Organizations

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

Tags

DTIC Thesaurus Topics

  • Accounting
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Fields of Study

  • Business

Readers

  • Business Analytics
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  • Public Financial Management and Budgeting