U.S. Transportation Command's Reporting of Property, Plant, and Equipment Assets on the FY 2000 DoD Agency-Wide Financial Statements.

摘要

This audit was performed to support the requirements of the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994. The accuracy of the $78 billion of property, plant, and equipment reported on the FY 2000 DoD Agency-Wide Financial Statements is essential to DoD receiving favorable audit opinions on its financial statements. The U.S. Transportation Command reported property, plant, and equipment with a net value of $1.4 billion in the FY 2000 DoD Agency-Wide Financial Statements. The U.S. Transportation Command is one of nine Unified Combatant Commands. It consists of the following components: Headquarters, Transportation Command; Air Mobility Command; Military Traffic Management Command; Military Sealift Command; and Defense Courier Service. It is the only Unified Combatant Command that includes a working capital fund (Transportation Working Capital Fund). The U.S. Transportation Command's financial statement data were included with the Other Defense Organizations-Working Capital Funds for FY 2000.