Capitalization of Washington Headquarters Services Military Equipment

reportActive / Technical Report | Accession Number: ADA370745 | Open PDF

Abstract:

The overall audit objective was to assess WHS internal controls and WHS compliance with laws and regulations. Specifically the audit was to test accounting transactions to validate capitalization criteria used by WHS to capitalize military equipment. We also evaluated the WHS management control procedures for ensuring that assets were adequately reviewed for DoD capitalization criteria before being recorded in the WHS accounting system.

Author(s):
No Author(s) Identified
Author Organization(s):
INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA
Descriptive Note:
Audit rept
Pagination:
0034

Security Markings

DOCUMENT & CONTEXTUAL SUMMARY

Distribution:
Approved For Public Release

RECORD

Collection: TR
Identifying Numbers
Report Number(s):
IG/DOD-96-194
Monitor Series:
IG/DOD
 Subject Terms
Joint Capability Areas:
JCA_5_Command and Control; JCA_4.2_Supply; JCA_4.2.1_Manage Supplies and Equipment; JCA_5.6_Monitor; JCA_6.4.1_Secure Information Exchange; JCA_5.6.3_Assess Achievement of Objectives; JCA_5.3_Planning; JCA_5.6.1_Assess Compliance with Guidance; JCA_4.7.2_Installation Services; JCA_4.7_Base and Installations Support; JCA_6_Net Centric; JCA_6.4_Information Assurance; JCA_4.2.3_Manage Global Supplier Networks; JCA_5.3.3_Develop Strategy; JCA_5.3.4_Develop Courses of Action; JCA_5.3.5_Analyze Courses of Action; JCA_5.5.1_Communicate Intent and Guidance; JCA_5.5_Direct; JCA_5.2.3_Share Knowledge and Situational Awareness; JCA_5.2_Understand; JCA_8_Building Partnerships
Communities of Interest:
Human Systems
Descriptor(s):
*MILITARY EQUIPMENT, *AUDITING, MANAGEMENT PLANNING AND CONTROL, REGULATIONS
Field(s)/Group(s):
Administration and Management, Logistics, Military Facilities and Supplies
Keyword(s):
AQ I00 02 0532
Report Date:
1996 Jul 16
Creation Date:
1999 Dec 08