Compilation of the FY 2000 Army Working Capital Fund Financial Statements

Abstract

This report is the second in a series of audit reports relating to the audit of the FY 2000 Army Working Capital Fund Financial Statements. The first report was on our oversight of the Army Audit Agency audit of the FY 2000 Army Working Capital Fund Financial Statements. The Chief Financial Officers Act of 1990 requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards. The Inspector General, DoD, and the Army Audit Agency jointly performed the audit work at Defense Finance and Accounting Service Indianapolis. The Army Audit Agency disclaimed an opinion on the FY 2000 Army Working Capital Fund Financial Statements, and we endorsed the disclaimer. The FY 2000 Army Working Capital Fund Financial Statements reported assets of $12.7 billion and liabilities of $754 million. Net program costs for the Army Working Capital Fund were $3.6 billion.

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Document Details

Document Type
Technical Report
Publication Date
Aug 31, 2001
Accession Number
ADA394053

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
  • Classification
  • Comptrollers
  • Congress
  • Department Of Defense
  • Finance
  • Financial Management
  • Governments
  • International Relations
  • Inventory
  • Money
  • Navy
  • Performance Tests
  • Standards
  • United States

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.