Defense Environmental Restoration Program
Abstract
The objectives of the audit were to evaluate DERP funding to determine whether funds were used in accordance with DoD guidance, whether adequate controls existed over obligations and expenditures, and whether controls were in place to track funding history. The audit showed that obligations and expenditures were generally made in accordance with DOD accounting policies. Accounting controls over obligations and expenditures were generally adequate, and documentation was generally available to support obligations and expenditures. However, weaknesses existed in limiting the use of DERP funds to eligible activities, in control procedures to ensure that DERP funds were not lost to the program, and in the accuracy of the data base for tracking funding histories.
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 02, 1991
- Accession Number
- ADA380078
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense