Journal Vouchers for FY 2000 Department of the Navy General Fund Financial Reporting

摘要

This audit was performed in response to the Chief Financial Officers Act of 1990 - November 15, 1990, as amended by the Federal Financial Management Act of 1994. This is the fourth and final report on the FY 2000 Department of the Navy (Navy) General Fund Financial Statements. The previous reports discuss accounting entries supporting Marine Corps reporting and our endorsement of he Naval Audit Service disclaimer of opinion on the FY 2000 Navy General Fund financial statements. The previous reports are listed in Appendix A. Defense Finance and Accounting Service (DFAS) Cleveland Kansas City provide finance and accounting support to the Navy and Marine Corps, respectively, maintaining departmental accounting records, and preparing financial statements using data from field organizations. The FY 2000 Navy General Fund reported assets of $133. 4 billion and liabilities of $24.7 billion. The Navy also reported net cost of operations of $94.5 billion and total outlays of $87.9 billion.