Abnormal General Ledger Account Balances for Other Defense Organizations Reported by DFAS Cleveland

摘要

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 report is the second in a series of reports supporting our audit of the FY 2000 financial statements for 'Other Defense Organizations-General Funds'. That entity represents a consolidation of financial information from various Defense organizations and funds that use the Treasury Index 97 symbol. This report addresses the process used by the Defense Finance and Accounting Service (DFAS) Cleveland to report financial information for Other Defense Organizations. DFAS Cleveland reported $924.9 million of abnormal general ledgers account balances for Other Defense Organizations at the end of FY 1999.