Inspector General, DOD, Oversight of the Army Audit Agency Audit of the FY 2000 U.S. Army Corps of Engineers, Civil Works Program, Financial Statements

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 to prepare annual audited U.S. Army Corps of Engineers, Civil Works Program, financial statements. Office of Management and Budget Bulletin No. 01-02, 'Audit Requirements for Federal Financial Statements,' dated October 16, 2000, establishes the minimum requirements for audits of these financial statements. This Bulletin requires the Inspector General, DoD, to express an opinion on the DoD financial statements and to report on the adequacy of internal controls and compliance with laws and regulations. We delegated the audit of the FY 2000 U.S. Army Corps of Engineers, Civil Works Program, financial statements to the Army Audit Agency. This report discusses the work performed on the oversight of the Army Audit Agency audit of the FY 2000 U.S. Army Corps of Engineers, Civil Works Program, financial statements.