Controls Over Tobacco Products at Selected Commissary Stores

摘要

This report is being issued as part of our audit of the Fiscal Year 1993 Financial Statements for Defense Commissary Agency Operations (Project No. 3LA 2002). The report discusses issues related to the accountability of tobacco products at 11 commissary resale stores. Objective. The objective was to determine if the recording of the purchases and sales of tobacco products was accurate. We also determined if the inventory on hand at the time of our physical inventory counts matched the inventory amounts shown in the store inventory records.