Annual Reviews of User Accounting Controls for the Washington Headquarters Services Allotment Accounting System

Abstract

The purpose of annual accounting system reviews is to determine whether DoD accounting systems are in compliance with accounting principles, standards, and related accounting requirements established by the General Accounting Office, the Office of Management and Budget, the Department of the Treasury, and DoD. The Defense Finance and Accounting Service, which is responsible for the conduct of annual accounting system reviews, requires system users to participate in the reviews because users must establish adequate accounting system controls to ensure the accuracy, completeness, and reliability of their financial statements and other financial reports. In FY 1994, the Washington Headquarters Services Allotment Accounting System (the System) processed financial transactions for 20 DoD users with assets of about $21.5 billion.

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Document Details

Document Type
Technical Report
Publication Date
Feb 29, 1996
Accession Number
ADA371209

Entities

Organizations

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

Tags

Communities of Interest

  • Biomedical
  • Space
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Business Administration
  • Computer Programming
  • Department Of Defense
  • Financial Management
  • Governments
  • Information Systems
  • Mainframe Computers
  • Maintenance Management
  • Management Personnel
  • Materials
  • National Security
  • Navy
  • Organizational Structure
  • Performance Tests
  • Test And Evaluation

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.