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Independent Auditors Report on the Attestation of the Existence, Completeness, and Rights of Select Army-Held Operating Materials and SuppliesAmmunition

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Technical Report

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Department of Defense Inspector Alexandria United States

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We examined managements assertion of audit readiness1 in accordance with DoD Financial Improvement and Audit Readiness FIAR Guidance for the existence, completeness, and rights of select Department of the Army-held Operating Materials and Supplies OM and SAmmunition2 Ammunition contained in Logistics Modernization Program and Standard Army Ammunition SystemModernization as of September 30, 2014. While the FIAR Guidance required the Army to assert to the existence, completeness, rights, and portions of presentation and disclosure3 of all OM and S assets, the Army asserted to only the existence and completeness of select Army-held Ammunition owned by the Services4 and to the rights of select Armyowned and held Ammunition as of September 30, 2014. Furthermore, the assertion excluded assets in production and at test centers, demilitarized assets, material-in-transit, and assets in the contractors possession.

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