Download or read book Compilation of the FY 1999 Financial Statements for Other Defense Organizations General Funds written by and published by . This book was released on 2000 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: The primary objective was to determine whether the DFAS Center for Sustaining Forces-Indianapolis consistently and accurately compiled financial data from supporting accounting offices and other sources for the FY 1999 Other Defense Organizations-General Funds financial statements. Specifically, we evaluated whether the compilation of the financial information was complete and whether the footnotes fully disclosed material discrepancies and additional information relevant to the financial statements. Appendix A discusses the audit scope and methodology. Our review of internal controls was reported in Inspector General, DoD, Report No. D-200O-103, "Internal Controls and Compliance With Laws and Regulations for the FY 1999 Financial Statements of the Other Defense Organizations-General Funds," March 16, 2000.

Download or read book Compilation of the FY 1999 Army General Fund Financial Statements at the Defense Finance and Accounting Service Indianapolis Center written by and published by . This book was released on 2000 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service Indianapolis Center maintains the Army departmental accounting records and compiles the Army General Fund financial statements. This audit was performed in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994. The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards. We delegated the audit of the FY 1999 Army General Fund financial statements to the Army Audit Agency, but we assisted them by performing some of the audit work at the Indianapolis Center. The Army Audit Agency disclaimed an opinion on the FY 1999 Army General Fund financial statements, and we concurred with the disclaimer of opinion. The FY 1999 Army Consolidated Balance Sheet reported total assets of $72.3 billion and total liabilities of $34.9 billion. The consolidated Statement of Net Cost reported net program costs of $69.8 billion for the period ending September 30, 1999. The combined Statement of Budgetary Resources reported total budgetary resources of $90.6 billion. Our objective was to determine whether the Defense Finance and Accounting Service Indianapolis Center consistently and accurately compiled financial data from field organizations and other sources for the FY 1999 Army General Fund financial statements. We also reviewed the management control program as it related to the objective.

Download or read book Compilation of the FY 1999 Financial Statements for Air Force and Other Defense Organizations Working Capital Funds written by and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Reporting of Department 97 Funded Property Plant and Equipment written by and published by . This book was released on 2001 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This audit is the final part of the audit on "Compilation of the FY 1999 Financial Statements for Other Defense Organizations-General Fund" and in support of our audit of the FY 2000 Financial Statement. The Chief Financial Officers Act of 1990 requires DoD to prepare consolidated financial statements. Our objective was to determine whether Department 97-funded property, plant, and equipment should be reported on the Military Department or Other Defense Organizations Financial Statements when the funds are allotted to the Military Departments. We also reviewed the coordination procedures at the accounting offices supporting specific Other Defense Organizations to determine how those offices were recording and reporting Department 97-funded property, plant, and equipment.

Download or read book Internal Controls and Compliance with Laws and Regulations for the FY 1999 Financial Statements for Other Defense Organizations General Funds written by and published by . This book was released on 2000 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: The overall audit objective was to assess internal controls and compliance with laws and regulations used for accounting, reporting, and compiling financial data to support the FY 1999 financial statements of Other Defense Organizations-General Funds. In a future report, we will report on the adequacy of the procedures used to compile and make adjustments to the FY 1999 financial statements of Other Defense Organizations.

Download or read book Compilation of the FY 1999 Department of the Navy Working Capital Fund Financial Statements written by and published by . This book was released on 2000 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: The overall audit objective was to determine whether the Defense Finance and Accounting Service (DFAS) Cleveland Center consistently and accurately compiled and consolidated financial data received from Navy field organizations and other sources to prepare the FY 1999 Navy Working Capital Fund financial statements. We also reviewed procedures for reconciling the inventory general ledger accounts to supporting records and classifying inventory and processes and procedures for recording accounting entries to adjust accounting data provided by the field organizations. In addition, we reviewed management controls and compliance with laws and regulations as they related to the audit objective. See Appendix A for a discussion of the audit process and the DFAS Cleveland Center management control program.

Download or read book Immobilien 2025 written by Markus Demary and published by . This book was released on 2009 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Compilation of the FY 2000 DoD Agency Wide Financial Statements written by and published by . This book was released on 2001 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the fourth in a series of audit reports relating to the audit of the FY 2000 DoD Agency-Wide Financial Statements. The first report discussed the internal controls and compliance with laws and regulations for DoD. The second report discussed issues regarding efforts for improving financial management systems in the 1999 and 2000 Financial Management Improvement Plans. The third report discussed improvements to the Audited Financial Statements Module of the Defense Departmental Reporting System. We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires that DoD provide audited financial statements to the Office of Management and Budget. The FY 2000 DoD Agency-Wide Financial Statements were compiled from the financial statements of the DoD reporting entities: the Army, Navy, and Air Force General Funds; the Army, Navy, and Air Force Working Capital Funds; the Military Retirement Fund; the U.S. Army Corps of Engineers, Civil Works Program; and financial data for the Other Defense Organizations-General Funds and Working Capital Funds. In FY 2000, the DoD Components reported total assets of $616.7 billion, total liabilities of $ 1.0 trillion, total net costs of operations of $347.5 billion, and total budgetary resources of $656.1 billion.

Download or read book Compilation of the FY 1998 Financial Statements for Other Defense Organizations written by and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the second report in a series on the compilation of the FY 1998 financial statements for Other Defense Organizations by the Defense Finance and Accounting Service (DFAS) Indianapolis Center. We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare consolidated financial statements. The DoD Agency-Wide financial statements for FY 1998 include financial statements for a reporting entity entitled "Other Defense Organizations." The entity represents a consolidation of financial information from various Defense organizations and funds, including the Military Departments, which use the Treasury Index 97 symbol, also referred to as Department 97. The FY 1998 financial statements for Other Defense Organizations reported $45.2 billion in assets, $227.5 billion in liabilities, and $54.6 billion in budget authority

Download or read book Defense Finance and Accounting Service Indianapolis Compilation of Other Defense Organizations General Fund Financial Data written by and published by . This book was released on 2009 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: Personnel at Defense Finance and Accounting Service (DFAS) and other DoD accounting offices supporting the Other Defense Organizations general fund, and preparers and users of the DoD Agency-Wide financial statements would benefit from the results of this audit. DFAS Indianapolis (DFAS-IN) provides accounting and financial reporting support for 42 Other Defense Organizations general funds. DFAS-IN receives trial balance information from field accounting sites, which is used to prepare financial statements and budget reports. These 42 Other Defense Organizations general funds were a reporting component of the FY 2007 DoD Agency-Wide Financial Statements and had $140.5 billion in budget authority for FY 2007. Results of the audit show that DFAS-IN's internal controls were not adequate. We identified a material internal control weakness in accounting adjustments made to Other Defense Organizations general fund accounting records. The accounting adjustments were not sufficiently supported and approved. Specifically, the controls did not ensure that accounting adjustments were properly supported, that journal entries recorded in the accounting system agreed with the control log, and that cost estimates used on journal vouchers were supported and properly classified and disclosed on the financial statements. These internal control weaknesses increased the risk that DoD materially misstated balances reported in the DoD Agency-Wide financial statements. In addition, the lack of footnote disclosures discussed in this report could mislead the users of the financial statements. The Under Secretary of Defense (Comptroller)/Chief Financial Officer should update the DoD Regulation 7000.14-R, "DoD Financial Management Regulation," to include requirements for financial statement footnote disclosures of the amounts of unresolved abnormal balances.

Download or read book Defense Finance and Accounting Service Denver Center s Accounting Entries Used in Compiling the FY 1999 Air Force General Fund Financial Statements written by and published by . This book was released on 2000 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 submit to the Office of Management and Budget annual financial statements that have been audited by the Inspector General, DoD. This is the second of two reports on the FY 1999 Air Force General Fund financial statements. The first report was Report No. D-2000-084, "Inspector General, DoD, Oversight of the Air Force Audit Agency Audit of the FY 1999 Air Force General Fund Financial Statements," February 14, 2000.

Download or read book Dt Bundesbahn Bundesbahndirektion M nchen Amtlicher Taschenfahrplan Oberbayern written by and published by . This book was released on 1970 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Compilation of the FY 1997 Financial Statements for Other Defense Organizations written by and published by . This book was released on 1998 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction. This report is the second and final report on the compilation by the Defense Finance and Accounting Service (DFAS) Indianapolis Center of the FY 1997 Financial Statements for Other Defense Organizations. This report also summarizes conditions affecting the compilation process as reported in previous Inspector General, DoD, audit reports. We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires that DoD provide audited financial statements to the Office of Management and Budget. The DoD Consolidating Financial Statements for FY 1997 included financial statements for a reporting entity called "Other Defense Organizations" that represents a consolidation of financial information from 44 Defense organizations, funds, and accounts using Treasury Index No. 97. The DFAS Indianapolis Center is responsible for preparing financial statements for Other Defense Organizations from information generated by multiple accounting systems and accounting offices. During FY 1997, the 44 Defense agencies, funds, and accounts included in Other Defense Organizations were appropriated $39.1 billion, and their financial statements showed assets of $46.5 billion, liabilities of $222.2 billion, revenues and financing sources of $50 billion, and expenses of $49.7 billion.

Download or read book Compiling and Reporting FY 1999 Navy General Fund Intragovernmental Transactions written by and published by . This book was released on 2000 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 and other Government agencies to prepare annual audited financial statements. This is the third in a series of reports related to the FY 1999 Department of the Navy (Navy) General Fund financial statements. For FY 1999, the Navy reported $125.8 billion in assets, $54.4 billion in liabilities, $83.9 billion in budget authority, and $8.1 billion in intragovernmental transactions. Intragovernmental transactions are transactions that occur within and among general fund organizations, DoD, and the Federal Government. Intragovernmental transactions should be disclosed or eliminated, as appropriate, when an entity prepares consolidated financial statements.

Download or read book Accounting Procedures and Controls Over Financial Data Supporting Selected Other Defense Organizations written by and published by . This book was released on 2000 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: The DoD Agency-Wide financial statements include a reporting entity entitled "Other Defense Organizations," which represents a consolidation of financial information from various Defense organizations and funds that use the Treasury Index 97 symbol. In support of our audit of the DoD Agency-Wide financial statements for FY 1999, we audited accounting procedures and controls for the three largest organizations that received full accounting support from the Defense Agency Financial Services Team at the Defense Finance and Accounting Service Indianapolis Center. Those organizations are the headquarters elements of the Ballistic Missile Defense Organization, the Defense Advanced Research Projects Agency, and the Joint Staff. The three headquarters elements received $1.8 billion in appropriated funds in FY 1999.

Download or read book Compilation of the FY 1996 Financial Statements for Other Defense Organizations written by and published by . This book was released on 1998 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the third and final report on the Defense Finance and Accounting Service (DFAS) Indianapolis Center's compilation of the 1996 financial statements for Other Defense Organizations. This report also summarizes conditions affecting the compilation process as reported in previous Inspector General, DoD, audit reports. We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires that DoD provide audited financial statements to the Office of Management and Budget. The DoD consolidated financial statements for FY 1996 included financial statements for a new reporting entity entitled "Other Defense Organizations." The entity represents a consolidation of financial information from various Defense agencies and organizations. The DFAS Indianapolis Center is responsible for preparing financial statements for Other Defense Organizations from information generated by multiple accounting systems and submitted by 23 accounting offices. During FY 1996, the 42 Defense organizations, funds, and accounts included in Other Defense Organizations were appropriated $39 billion, and their financial statements showed total assets of $45.7 billion, liabilities of $2.7 billion, revenues and financing sources of $46.7 billion, and expenses of $46.5 billion. Audit Objective. The overall audit objective was to determine whether the DFAS Indianapolis Center consistently and accurately compiled data received from field accounting organizations and other sources for the financial statements for Other Defense Organizations. Specifically, we evaluated whether the compilation of Other Defense Organizations financial information for the FY 1996 financial statements was complete, and whether the Notes to the financial statements fully disclosed material discrepancies and additional information relevant to the statements.

Download or read book Compilation of FY 1995 and FY 1996 DOD Financial Statements at the Defense Finance and Accounting Service Indianapolis Center written by and published by . This book was released on 1996 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.