Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 2000 Air Force General Fund Financial Statements

Abstract

Public Law 101-576, the the "Chief Financial Officers Act of 1990", November 15, 1990, as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," October 13, 1994, requires DoD to prepare annual audited Air Force General Fund financial statements. Office of Management and Budget Bulletin No. 01-02, "Audit Requirements for Federal Financial Statements," dated October 16, 2000, establishes the minimum requirements for audits of these financial statements. This Bulletin requires the Inspector General, DoD, to express an opinion on the DoD financial statements and to report on the adequacy of internal controls and compliance with laws and regulations. We delegated the audit of the FY 2000 Department of the Air Force General Fund financial statements to the Air Force Audit Agency. This report is the first in a series of reports and discusses the work performed on the oversight of the Air Force Audit Agency audit of the FY 2000 Department of the Air Force General Fund financial statements.

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Document Details

Document Type
Technical Report
Publication Date
Feb 21, 2001
Accession Number
ADA387400

Entities

Organizations

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

Tags

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  • Weapons Technologies

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  • Accounting
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Fields of Study

  • Business

Readers

  • Aerospace logistics and air mobility.
  • Defense Financial Management and Audit.