Reconciliation of Differences Reported for Checks Issued by the Defense Finance and Accouting Service Columbus Center Distribution Stations.

Abstract

This is the third in a series of audits on the Fund Balance With Treasury (an asset account) performed in response to Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15,1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October 13, 1994, and Public Law 94-208, the "Federal Financial Management Improvement Act of 1996," September 30, 1996. The report discusses reconciliations that DoD disbursing stations should conduct to accurately report to the U.S. Treasury the dollar amounts of checks issued. The reconciliation has a direct affect on the accuracy of the Fund Balance With Treasury account. Reconciling the Fund Balance With Treasury account is a DoD implementation strategy for obtaining auditable financial statements.

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Document Details

Document Type
Technical Report
Publication Date
Nov 30, 1999
Accession Number
ADA373092

Entities

Organizations

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

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  • Human Systems

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  • Accountability
  • Accounting
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  • Defense Financial Management and Audit.