Accession Number:

ADA371782

Title:

Internal Controls and Compliance With Laws and Regulations for the DOD Consolidated Financial Statements for FY 1997

Descriptive Note:

Audit rept.,

Corporate Author:

INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA

Report Date:

1998-06-22

Pagination or Media Count:

127.0

Abstract:

The primary audit objective was to determine whether the DoD Consolidated Financial Statements for FY 1997 were presented fairly in accordance with OMB Bulletin No. 94-01, Form and Content of Agency Financial Statements, November 16, 1993, as supplemented by OMB Bulletin No. 97-01, Form and Content of Agency Financial Statements, October 16, 1996. Our objective was not to determine whether comparative data for FY 1996 was fairly presented. We determined whether controls were adequate to ensure that the DoD consolidated financial statements were free of material error. We also assessed DoD compliance with laws and regulations for transactions and events that had a direct and material effect on the financial statements.

Subject Categories:

  • Administration and Management
  • Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE