Internal Controls for the Military Sealift Command Portion of the Transportation Business Area of the FY 1994 Defense Business Operations Fund Financial Statements

Abstract

The primary audit objective was to determine whether the FY 1994 Statement of Financial Position was presented fairly in accordance with Office of Management and Budget Bulletin No. 94-01,"Form and Content of Agency Financial Statements,' November 16, 1993. The objective was revised to determine whether internal controls at the Military Sealift Command ensured accurate account balances - the Military Sealift Command's FY 1994 Statement of Financial Position. In addition, we reviewed the management control program at the Military Sealift Command. The Air Force Audit Agency,in a separate project, determined whether the internal control at the Air Mobility Command ensured accurate account balances on its FY 1994 Statement of Financial Position. The financial data for the Military Traffic Management Command were not material to the United States Transportation Command's financial statements, and therefore were not audited.

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Document Details

Document Type
Technical Report
Publication Date
Jun 28, 1995
Accession Number
ADA372121

Entities

People

  • Alvin E. Edwards
  • Barbara A. Sauls
  • Raymond D. Kidd
  • Ronald D. Blake
  • Russel A. Rau

Organizations

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

Tags

Communities of Interest

  • Ground and Sea Platforms

DTIC Thesaurus Topics

  • Accuracy
  • Application Software
  • Computers
  • Cybersecurity
  • Data Processing
  • Data Processing Security
  • Databases
  • Employment
  • Information Processing
  • Information Systems
  • Mainframe Computers
  • Navy
  • Reliability
  • Security Personnel
  • Test And Evaluation
  • United States
  • United States Transportation Command

Fields of Study

  • Business

Readers

  • Aerospace logistics and air mobility.
  • Personnel Management and Statistics in the Military and Department of Defense
  • Public Financial Management and Budgeting