Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements

Abstract

The USACE Finance Center provides operational finance and accounting support for USACE and prepares the USACE Civil Works financial statements. The USACE Civil Works principal financial statements consist of a consolidated balance sheet, a consolidated statement of net cost, a consolidated statement of changes ill net position, a combined statement of budgetary resources, and a combined statement of financing. The three financial systems USACE accountants use to prepare financial statements are: the Corps of Engineers Financial Management System, the Corps of Engineers Enterprise Management Information System, and the Defense Departmental Reporting System - Audited Financial Statements. USACE must transfer the data from its accounting system into the Defense Departmental Reporting System - Audited Financial Statements. Audit trails that trace transactions from their initial source through all stages of related system processing are mandatory Federal financial system requirements.

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Document Details

Document Type
Technical Report
Publication Date
Aug 05, 2004
Accession Number
ADA432782

Entities

People

  • Craig W. Zimmerman
  • Jack L. Armstrong
  • Kathleen A. Furey
  • Marvin L. Peek
  • Paul C. Wenzel
  • Paul J. Granetto

Organizations

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

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Army
  • Army Corps Of Engineers
  • Business Administration
  • Congress
  • Department Of Defense
  • Engineers
  • Finance
  • Financial Management
  • Governments
  • Information Systems
  • International Relations
  • Management Information Systems
  • Materials
  • Navy
  • Personnel Management
  • Standards

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.