Defense Logistics Agency Actions to Improve Property, Plant, and Equipment Financial Reporting PDF Download
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Author: Publisher: ISBN: Category : Languages : en Pages : 32
Book Description
The primary objective of the audit was to determine whether the property, plant, and equipment accounts on the FY 1996 Consolidated Financial Statements of the Defense Business Operations Fund were presented fairly in accordance with the other comprehensive basis of accounting described in Office of Management and Budget Bulletin No. 94-01, Form and Content of Agency Financial Statements," November 16, 1993. A subobjective was to evaluate whether the DLA implemented corrective actions recommended by previous Inspector General, DoD, reports on the capitalization and reporting of its property, plant, and equipment. We also assessed management controls and compliance with laws and regulations as applicable to the audit objective.
Author: Publisher: ISBN: Category : Languages : en Pages : 32
Book Description
The primary objective of the audit was to determine whether the property, plant, and equipment accounts on the FY 1996 Consolidated Financial Statements of the Defense Business Operations Fund were presented fairly in accordance with the other comprehensive basis of accounting described in Office of Management and Budget Bulletin No. 94-01, Form and Content of Agency Financial Statements," November 16, 1993. A subobjective was to evaluate whether the DLA implemented corrective actions recommended by previous Inspector General, DoD, reports on the capitalization and reporting of its property, plant, and equipment. We also assessed management controls and compliance with laws and regulations as applicable to the audit objective.
Author: Publisher: ISBN: Category : Languages : en Pages : 43
Book Description
Our objectives were to determine whether the property, plant, and equipment account and associated depreciation accounts on the FY 1993 financial statements were presented fairly in accordance with generally accepted accounting principles. We were also to evaluate the internal control structure for the accounts and to assess compliance with applicable laws and regulations for those transactions and events that have a direct and material effect on the accounts.
Author: U S Government Accountability Office (G Publisher: BiblioGov ISBN: 9781289232177 Category : Languages : en Pages : 44
Book Description
GAO reviewed the Defense Logistics Agency's (DLA) continuing efforts to implement and comply with the Federal Managers' Financial Integrity Act of 1982 (FMFIA). GAO found that: (1) DLA has made progress toward implementing a program for evaluating its systems of internal accounting and administrative controls, but the program experienced developmental problems that delayed full implementation; (2) DLA failed to identify several significant management control problems during the evaluation process; (3) the evaluation of DLA accounting systems did not include testing systems in operation; (4) the limited involvement of DLA headquarters elements hampered full disclosure of all material weaknesses; and (5) DLA needs to improve its approach for evaluating automatic data processing (ADP) internal controls. GAO also found that: (1) DLA did not have an adequate basis for reporting that its accounting systems were in conformance with Comptroller General requirements because of the lack of review of those systems in operation; (2) 48 percent of all contract disbursements were performed manually which increased the risk of over or underpayments to contractors; (3) additional deficiencies were not reported; (4) corrective actions were mostly long range and dependent on a proposed ADP equipment replacement program; and (5) the DLA evaluation system has not been developed to the point that it can provide a sufficient basis to ensure the requirements of the act have been met.
Author: Omb Publisher: Independently Published ISBN: 9781077439269 Category : Languages : en Pages : 122
Book Description
This Circular provides guidance for Executive Branch entities required to submit audited financial statements, interim financial statements, and Performance and Accountability Reports (PARs) or Agency Financial Reports (AFRs) under the Chief Financial Officers Act of 1990, as amended (CFO Act), the Government Management Reform Act of 1994 (GMRA), and the Accountability of Tax Dollars Act of 2002 (ATDA). This Circular also provides general guidance to Government corporations required to submit Annual Management Reports (AMRs) under the Government Corporations Control Act. Why buy a book you can download for free? We print the paperback book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the bound paperback from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these paperbacks as a service so you don't have to. The books are compact, tightly-bound paperback, full-size (8 1/2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a HUBZONE SDVOSB. https: //usgovpub.com
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Author: United States. Federal Accounting Standards Advisory Board
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Author: United States. General Accounting Office
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Author: United States. Federal Accounting Standards Advisory Board
Author: U S Government Accountability Office (G
Author: Omb