Accounting Procedures and Controls Over Financial Data Supporting Selected Other Defense Organizations

摘要

The DoD Agency-Wide financial statements include a reporting entity entitled 'Other Defense Organizations', which represents a consolidation of financial information from various Defense organizations and funds that use the Treasury Index 97 symbol. In support of our audit of the DoD Agency-Wide financial statements for FY 1999, we audited accounting procedures and controls for the three largest organizations that received full accounting support from the Defense Agency Financial Services Team at the Defense Finance and Accounting Service Indianapolis Center. Those organizations are the headquarters elements of the Ballistic Missile Defense Organization, the Defense Advanced Research Projects Agency, and the Joint Staff. The three headquarters elements received $1.8 billion in appropriated funds in FY 1999.