Consolidating Financial Statements of the Foreign Military Sales Trust Fund - FY 1992

摘要

The primary objective of the audit was to determine whether the FMS Trust Fund Consolidating Statements for FY 1992 were presented fairly in accordance with generally accepted accounting principles for Federal entities. We evaluated the internal control structure established for the Fund and assessed compliance with laws and regulations that could have a material effect on the financial statements. We also determined the reliability and usefulness of financial information reported to the Office of Management and Budget (OMB), the Department of the Treasury of the United States, the DoD, and Fund management.