Download or read book Defense Logistics Agency FY 1998 Property Plant and Equipment Financial Reporting written by and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The overall objective of our audit was to determine whether the Defense Logistics Agency Working Capital Fund Financial Statements for FY 1998 were prepared in accordance with Office of Management and Budget Bulletin No. 97-01, "Form and Content of Agency Financial Statements," October 16, 1996, as amended November 29, 1998. To support our audit of the Defense Logistics Agency financial statements, we focused this part of the audit on property, plant, and equipment reporting by the Defense Logistics Agency
Download or read book Defense Logistics Agency FY 1999 Property Plant and Equipment Financial Reporting written by and published by . This book was released on 2000 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is part of a series of reports resulting from our audit of the FY 1999 Defense Logistics Agency Working Capital Fund Financial Statements. The Defense Logistics Agency's property, plant, and equipment consists primarily of buildings, structures and facilities, but also includes automated data processing and other equipment. Property, plant, and equipment are a material part of the assets on the Balance Sheet of the Defense Logistics Agency financial statements. At the end of FY 1999, the acquisition cost of property, plant, and equipment reported by the Defense Logistics Agency was $2.6 billion. Total Defense Logistics Agency assets of $12.1 billion were reported on the Defense Logistics Agency's FY 1999 Balance Sheet.
Download or read book Defense Logistics Agency Actions to Improve Property Plant and Equipment Financial Reporting written by and published by . This book was released on 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Supplementary Stewardship Reporting written by United States. Federal Accounting Standards Advisory Board and published by . This book was released on 1996 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Property Plant and Equipment Accounts on the Financial Statements of the Defense Logistics Agency Business Areas of the Defense Business Operations Fund for FY 1993 written by and published by . This book was released on 1994 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Department of Defense status of financial management weaknesses and actions needed to correct continuing challenges written by and published by DIANE Publishing. This book was released on with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internal Controls and Compliance with Laws and Regulations for the DoD Agency Wide Financial Statements for FY 1998 written by and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, requires DoD to prepare annual audited financial statements. This is the first in a series of reports related to the DoD Agency-wide Financial Statements for FY 1998. The DoD Agency-wide Financial Statements for FY 1998 are compiled from the financial statements of the DoD reporting entities: the Army, Navy, and Air Force General Funds; the Army, Navy, Air Force, Defense Logistics Agency, and Defense Finance and Accounting Service Working Capital Funds; the Military Retirement Trust Fund; the U.S. Army Corps of Engineers, Civil Works Program; and financial data for the Other Defense Organizations General Fund and Working Capital Fund. In FY 1998, the DoD Components reported total assets of $606 billion, total liabilities of $976 billion, total net costs of operations of $260 billion, and total budgetary resources of $606 billion. We used data reported on the DoD Component financial statements for FY 1998 for our overall audit conclusions. The reported assets of DoD did not include approximately $618 billion of assets identified as National Defense Property, Plant, and Equipment. National Defense Property, Plant, and Equipment assets were included as supplementary stewardship information in the financial statements.
Download or read book Accounting for Selected Assets and Liabilities written by United States. Federal Accounting Standards Advisory Board and published by . This book was released on 1993 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internal Controls and Compliance With Laws and Regulations for the Defense Logistics Agency Working Capital Fund Financial Statements for FY 1998 written by and published by . This book was released on 1999 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Law 101-576, the "Chief Financial Officers Act of 1990," as amended by Public Law 103-356, the "Federal Financial Management Act of 1994," requires financial statement audits by the Inspector General, DoD, and prescribes the responsibilities of management and the auditors with regard to financial statements, internal controls, and compliance with laws and regulations. The Defense Logistics Agency (DLA) and the Defense Finance and Accounting Service (DFAS) are responsible for establishing and maintaining adequate internal controls and for complying with laws and regulations applicable to DLA financial accounting and reporting. Our responsibility is to render an opinion on the financial statements based on our work, and to determine whether internal controls were adequate and whether management complied with applicable laws and regulations. The overall objective of our audit was to determine whether the DLA Working Capital Fund Financial Statements for FY 1998 were presented fairly and in accordance with Office of Management and Budget Bulletin No. 97-01, "Form and Content of Agency Financial Statements," October 16, 1996, as amended on November 20, 1998. We also performed tests of internal controls and compliance with laws and regulations.
Download or read book Defense Logistics Agency General Fund Equipment Account written by and published by . This book was released on 1996 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is one in a series of reports on our assessment of the internal controls and the compliance of the Defense Logistics Agency (DLA) and the Defense Finance and Accounting Service (DFAS) with laws and regulations relating to financial management at DLA (Project No. 6LA-2005). The Chief Financial Officers Act of 1990 (Public Law 101-576) established requirements for Federal organizations to submit audited financial statements to the Director, Office of Management and Budget. The Government Management Reform Act of 1994 (Public Law 103-356) required DoD and other Government agencies to prepare consolidated financial statements for FY 1996 and each succeeding year. The consolidated DoD financial statements for FY 1996 will include the financial statements for the DLA. For FY 1995, the Department of the Treasury required the DoD to prepare and submit adjusted trial balances. The consolidated DoD adjusted trial balances for FY 1995 included the adjusted trial balances for the DLA General Fund. This report discusses the DLA General Fund Equipment account, We have issued a final report on the general fund trial balance (Report No. 97-024) and a draft report on the preparation of the general fund financial statements. DLA reported total general fund assets valued at $1,807 million and general fund equipment valued at $411 million (22.7 percent) for yearend FY 1995, which becomes the beginning balance for FY 1996.
Download or read book OMB Circular A 136 written by Omb and published by Independently Published. This book was released on 2019-07 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book Inspector General United States Department of Defense Semiannual Report to the Congress April 1 1998 September 30 1998 written by and published by DIANE Publishing. This book was released on with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Selected Financial Accounts on the Defense Logistics Agency Defense Business Operations Fund Financial Statements for FY 1993 written by and published by . This book was released on 1994 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: The primary objective of those audits were to determine whether the fund balances with the Treasury account; inventory accounts; and property, plant, and equipment account on the Fund's FY 1993 financial statements are presented fairly in accordance with generally accepted accounting principles for Federal entities. We also evaluated the internal control structure for the financial data and assessed compliance with laws and regulations that could have a material effect on the financial data.
Download or read book Annual financial statements 2002 Defense Logistics Agency written by and published by DIANE Publishing. This book was released on with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Making the Pentagon Accountable written by United States. Congress. Senate. Committee on Governmental Affairs and published by . This book was released on 1996 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense Logistics Agency Annual Financial Report 2005 written by and published by DIANE Publishing. This book was released on with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Stewardship Reporting in the DOD Agency Wide Financial Statements for FY 1998 written by Inspector general Dept. of defense arlington va and published by . This book was released on 1999 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our objective was to determine whether National Defense property, plant, and equipment; heritage assets, stewardship land, and stewardship investments were presented on the financial statements accurately and in accordance with generally accepted accounting standards for Federal agencies. We also planned to assess management controls, compliance with laws and regulations, and performance indicators related to the financial statements. For this report, we performed oversight of the Military Department audit agencies' work on National Defense property, plant, and equipment and performed work in the areas of heritage assets and stewardship land. Because of uncertainty associated with the reporting requirements of the Statement of Federal Financial Accounting Standards and the Office of Management and Budget reduction of audit requirements, we revised our audit scope and objective to a review of heritage assets and stewardship land reporting and database accuracy.
