Property, Plant, and Equipment Accounts on the Financial Statements of the Defense Logistics Agency Business Areas of the Defense Business Operations Fund for FY 1993

Abstract

Our objectives were to determine whether the property, plant, and equipment account and associated depreciation accounts on the FY 1993 financial statements were presented fairly in accordance with generally accepted accounting principles. We were also to evaluate the internal control structure for the accounts and to assess compliance with applicable laws and regulations for those transactions and events that have a direct and material effect on the accounts.

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Document Details

Document Type
Technical Report
Publication Date
Jun 28, 1994
Accession Number
ADA374907

Entities

People

  • Charls F. Hoeger
  • John K. Issel
  • Kevin C. Currier
  • Shelton R. Young
  • Terry D. Holdren

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Acquisition
  • Air Force
  • Air Force Facilities
  • Business Administration
  • Computer Programs
  • Computers
  • Databases
  • Department Of Defense
  • Economic Analysis
  • Industrial Plants
  • Information Systems
  • Law
  • Maintenance
  • National Security
  • Processing Equipment
  • Software Development
  • Statistical Samples

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.