Internal Controls and Compliance With Laws and Regulations for the Defense Business Operations Fund Consolidated Financial Statements for FY 1995

Abstract

The objective of the audit was to determine whether the Consolidated Statement of Financial Position and selected accounts on the Statement of Operations of the Defense Business Operations Fund for FY 1995 were presented fairly in accordance with Office of Management and Budget Bulletin No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993. In addition, we determined whether controls were adequate to ensure that the consolidated financial statements were free of material error. We also assessed compliance with laws and regulations for transactions and events that have a direct and material effect on the financial statements. Additionally, we followed up on conditions noted in previous audits of the Defense Business Operations Fund financial statements.

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Document Details

Document Type
Technical Report
Publication Date
Jun 26, 1996
Accession Number
ADA371415

Entities

People

  • David W. Alekson
  • Debra E. Alford
  • Frederick J. Lane
  • John M. Seeba
  • Raymond D. Kidd

Organizations

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

Tags

Communities of Interest

  • Ground and Sea Platforms
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Computer Programs
  • Control Systems
  • Data Processing
  • Department Of Defense
  • Financial Management
  • Inventory
  • Law
  • Logistics
  • Money
  • National Governments
  • National Security
  • Organizational Structure
  • Reliability
  • United States
  • Web Browsers

Fields of Study

  • Business

Readers

  • Public Financial Management and Budgeting
  • Wetland-Land-Environmental Management.