Reporting the Cost of Military Personnel Assigned to Defense Agencies

Abstract

Public Law 101-576, 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 and other Government agencies to prepare annual audited financial statements. Although not required by the Federal Financial Management Act, DoD believes that progress in achieving a favorable audit opinion to the DoD Agency-wide financial statements can be achieved if selected Defense agencies prepare annual stand-alone financial statements audited by certified public accounting firms. Therefore, in FY 2000, DoD required nine Defense agencies to prepare stand-alone financial statements. Of the nine Defense agencies, five had military personnel costs that were not recognized in the required financial statements.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Oct 02, 2001
Accession Number
ADA395816

Entities

Organizations

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

Tags

Communities of Interest

  • Human Systems
  • Space

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Ballistic Missiles
  • Benefits
  • Business Administration
  • Congress
  • Contracts
  • Department Of Defense
  • Finance
  • Financial Management
  • Governments
  • International Relations
  • Law
  • Military Personnel
  • Money
  • Navy
  • Standards

Fields of Study

  • Business

Readers

  • Energy Conservation and Renewable Energy Engineering.
  • Government and Public Administration Law.