Consolidated Report on the Cash Accountability in the Department of Defense, Disbursing, Imprest, and Change Funds

摘要

This DoD-wide audit was made to evaluate the accountability of cash and related assets. As of August 31, 1994, the DoD had a total of 624 disbursing offices with total cash accountability of $636 miilion in U.S. and foreign currency. The objectives of the audit were to verify accountability for cash and related assets; evaluate the adequacy of procedures and determine the accuracy of records used to support cash accountability at DoD accounting offices and organizations with imprest funds; assess compliance with applicable laws and regulations; and evaluate the management control program as it pertains to the audit objectives.