Accession Number:

ADA392911

Title:

Inspector General, DOD, Oversight of the Audit of the FY 2000 Military Retirement Fund Financial Statements

Descriptive Note:

Audit rept.

Corporate Author:

INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA

Report Date:

2001-02-28

Pagination or Media Count:

23.0

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 to prepare annual audited Military Retirement Fund Financial Statements. Office of Management and Budget OMB Bulletin No. 01-02, Audit Requirements for Federal Financial Statements, October 16, 2000, establishes the minimum requirements for audits of these financial statements. This Bulletin requires the Inspector General, DoD, or an independent auditor, to express an opinion on the DoD financial statements and to report on the adequacy of internal controls and compliance with laws and regulations. We contracted the audit of the FY 2000 Military Retirement Fund Financial Statements to Deloitte Touche LLP, an independent certified public accounting firm. This report discusses the work we performed on the oversight of the audit of the FY 2000 Military Retirement Fund Financial Statements.

Subject Categories:

  • Administration and Management
  • Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE