Accession Number:

ADA370881

Title:

Compilation of FY 1995 and FY 1996 DOD Financial Statements at the Defense Finance and Accounting Service, Indianapolis Center

Descriptive Note:

Audit rept

Corporate Author:

INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA

Personal Author(s):

Report Date:

1996-06-13

Pagination or Media Count:

37.0

Abstract:

The audit objective was to determine whether the Defense Finance and Accounting Service, Indianapolis Center, consistently and accurately compiled financial data from field entities and other sources into the FY 1995 Consolidated Financial Statements for the Army General Fund. We evaluated the processes, including internal controls and methods, that the Defense Finance and Accounting Service, Indianapolis Center, used to compile the Army FY 1995 General Fund financial statements. We also assessed actions in preparation for the compilation of financial data for the FY 1996 financial statements for the other DoD organizations that are the responsibility of the Defense Finance and Accounting Service, Indianapolis Center. In addition, we examined the controls over the preparation of accounting adjustment vouchers for Defense appropriations other than the Army General Fund. We also reviewed the adequacy of the management control program as it applied to our objectives.

Descriptors:

• *AUDITING
• DEPARTMENT OF DEFENSE
• MANAGEMENT PLANNING AND CONTROL
• FINANCIAL MANAGEMENT

Subject Categories:

• Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE