Consolidating Financial Statements of the Foreign Military Sales Trust Fund - FY 1992

Abstract

The primary objective of the audit was to determine whether the FMS Trust Fund Consolidating Statements for FY 1992 were presented fairly in accordance with generally accepted accounting principles for Federal entities. We evaluated the internal control structure established for the Fund and assessed compliance with laws and regulations that could have a material effect on the financial statements. We also determined the reliability and usefulness of financial information reported to the Office of Management and Budget (OMB), the Department of the Treasury of the United States, the DoD, and Fund management.

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Document Details

Document Type
Technical Report
Publication Date
Jun 24, 1993
Accession Number
ADA376516

Entities

Organizations

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

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Business Administration
  • Commerce
  • Contracts
  • Control Systems
  • Department Of Defense
  • Department Of State
  • Government (Foreign)
  • Governments
  • International Organizations
  • Law
  • Management Personnel
  • Military Education
  • Money
  • National Security
  • Organizational Structure
  • Procurement
  • United States

Readers

  • Government and Public Administration Law.
  • Logistics and Supply Chain Management.
  • Public Financial Management and Budgeting