Inspector General, DOD, Oversight of the Audit of the FY 2000 Military Retirement Fund 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 Military Retirement Fund Financial Statements. Office of Management and Budget (OMB) Bulletin No. 01-02, 'Audit Requirements for Federal Financial Statements,' October 16, 2000, establishes the minimum requirements for audits of these financial statements. This Bulletin requires the Inspector General, DoD, or an independent auditor, 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 contracted the audit of the FY 2000 Military Retirement Fund Financial Statements to Deloitte & Touche LLP, an independent certified public accounting firm. This report discusses the work we performed on the oversight of the audit of the FY 2000 Military Retirement Fund Financial Statements.