Accounting Entries Made by the Defense Finance and Accounting Service Omaha to U.S. Transportation Command Data Reported in DOD Agency-Wide Financial Statements

摘要

We prepared this report in response to Public Law 101-576, the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994. This is one of a series of reports on the preparation and use of journal voucher and other accounting entries by Defense Finance and Accounting Service field sites. This audit focused on accounting entries made by the Defense Finance and Accounting Service Omaha to adjust U.S. Transportation Command financial data. During FY 2000, Omaha processed 2,466 accounting entries by journal vouchers, valued at $173.6 billion, related to U.S. Transportation Command. Of these accounting entries, we examined those made in March 2000.