Accounting Entries Made in Compiling the FY 2000 Financial Statements for the Working Capital Funds of the Air Force and Other Defense Organizations

Abstract

The Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, requires DoD to submit to the Office of Management and Budget annual audited financial statements. This audit is one in a series of audits of department-level accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD reporting entities. This audit supported the audits of the FY 2000 financial statements for the DoD and the Department of the Air Force Working Capital Fund. The Inspector General, DoD, and the Air Force Audit Agency disclaimed an opinion on those financial statements. The Defense Finance and Accounting Service Denver made $127.7 billion in accounting entries in compiling the FY 2000 financial statements for the working capital funds of the Air Force and three other Defense organizations included in the DoD Agency-Wide financial statements.

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Document Details

Document Type
Technical Report
Publication Date
Jul 26, 2001
Accession Number
ADA392848

Entities

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Business Administration
  • Control Systems
  • Department Of Defense
  • Finance
  • Financial Management
  • Government (Foreign)
  • Governments
  • Information Systems
  • International Relations
  • Inventory
  • Money
  • Navy
  • Personnel Management
  • Training
  • United States Transportation Command

Fields of Study

  • Business

Readers

  • Defense Acquisition Program Management
  • Government Contracting/Procurement.