Government Performance and Results Act Reporting on Defense Working Capital Funds Net Operating Results

Abstract

The Government Performance and Results Act of 1993 requires agencies to submit annual performance reports in March of each year. The DoD annual performance report is published in the Annual Report to the President and Congress (Annual Defense Report). This audit relates to DoD Subordinate Performance Goal 2.3, "Streamline the DoD infrastructure by redesigning the Departments support structure and pursuing business practice reforms". The Defense Working Capital Fund provides support services to the Military Departments. The support services include supply management, depot maintenance, finance and accounting, information services, and commissary. The overall objective of the audit was to determine whether the net operating results for the activity groups of the Defense Working Capital Fund were consistently and accurately compiled. We also assessed internal controls to determine whether management complied with the Government Performance and Results Act of 1993.

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Document Details

Document Type
Technical Report
Publication Date
Jan 10, 2001
Accession Number
ADA386961

Entities

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Auditing
  • Congress
  • Department Of Defense
  • Finance
  • Financial Management
  • Governments
  • International Relations
  • Law
  • Logistics
  • Maintenance
  • Money
  • Navy
  • Regulations
  • Standards
  • United States Transportation Command

Readers

  • Defense Financial Management and Audit.
  • Life Cycle Cost Analysis