Defense Commissary Agency Vendor Payments, Returned Checks and Rebates

Abstract

This report is being issued as part of our audit of the Defense Commissary Agency's (DeCA) FY 1992 Resale Stock Fund Financial Statements. It discusses controls over vendor payments, returned checks, and rebates; issues that could impair DeCA's ability to develop information needed to properly prepare the FY 1992 financial statements for the Resale Stock Fund. The report addresses the use of the policies and procedures in the "DoD Accounting Manual" (DOD Manual 7220.9-N). The report also addresses DeCA's ability to properly prepare financial statements in accordance with the Office of Management and Budget Draft Bulletin No. 91-15.

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Document Details

Document Type
Technical Report
Publication Date
Jun 24, 1993
Accession Number
ADA376303

Entities

People

  • Joseph Powell
  • Robert J. Ryan
  • Samuel Brister
  • Shelton R. Young
  • Walter R. Loder

Organizations

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

Tags

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Air Force
  • Air Force Facilities
  • Commerce
  • Congress
  • Contract Administration
  • Contracts
  • Databases
  • Department Of Defense
  • Finance
  • Governments
  • Law
  • Logistics
  • Logistics Support
  • National Security
  • Records

Fields of Study

  • Business

Readers

  • Government and Public Administration Law.
  • Industrial Economics
  • Personnel Management and Statistics in the Military and Department of Defense