Controls Over Presenting Expense Account Line Items on the FY 1996 Statement of Operations for the Air Force Supply Management Business Area
Abstract
The overall audit objective was to determine whether the expenses on the FY 1996 DBOF consolidated financial statements were presented fairly in accordance with the other comprehensive basis of accounting described in Office of Management and Budget (0MB) Bulletin No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993. For this part of the audit, we evaluated the procedures followed by the Defense Finance and Accounting Service Denver Center to present expense accounts on the FY 1996 Statement of Operations for the DBOF Air Force Supply Management business area. In addition, we evaluated management controls related to the specific audit objective.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 27, 1998
- Accession Number
- ADA371806
Entities
People
- Carmelo G. Ventimiglia
- Deborah Curry
- F. J. Lane
- Gary S. Woodrum
- Richard B. Bird
Organizations
- Office of the Inspector General, U.S. Department of Defense