Financial Statements for the Commissary Operations Fund, as of September 30, 1994

Abstract

The Commissary Operations Fund receives funding primarily through the Defense Business Operations Fund and accounts for direct and indirect costs of headquarters, region, and store operations. The Defense Commissary Agency (DeCA) manages the Commissary Operations Fund while the Defense Finance and Accounting Service-Columbus Center, Columbus, Ohio (DFAS-CO), provides most accounting services. As of September 30, 1994, DeCA reported on the financial statements that the Commissary Operations Fund had negative $1.164 billion in assets, $381 million in liabilities, $45 million in revenues, and $ 1.087 billion in expenses. We performed this audit in response to the Chief Financial Officers Act.

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Document Details

Document Type
Technical Report
Publication Date
Jun 02, 1995
Accession Number
ADA372395

Entities

People

  • Denise E. Baldridge
  • Henry Adu
  • John Yonaitis
  • Robert J. Ryan
  • Shelton R. Young

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Administrative Personnel
  • Air Force
  • Business Administration
  • Civilian Personnel
  • Control Systems
  • Department Of Defense
  • Employment
  • Financial Management
  • Governments
  • National Security
  • Navy
  • Personnel Management
  • Standards
  • Test And Evaluation
  • Transportation
  • United States

Readers

  • Defense Financial Management and Audit.