Accounting Procedures at Defense Finance and Accounting Service Operating Location Norfolk and the Norfolk Naval Shipyard

摘要

The primary audit objective was to determine whether irregularities in accounting procedures existed at the Operating Location Norfolk and the Norfolk Naval Shipyard. In addition, we were to evaluate the management controls associated with the accounting procedures. The allegations to the Defense Hotline addressed both accounting and personnel issues. Our review focused on the accounting issues; the U.S. Office of Special Counsel is addressing the personnel issues relating to adverse actions. Specifically, our objectives were to determine whether the Operating Location Norfolk and the Norfolk Naval Shipyard consistently and accurately accounted for the results of operations and adequately disclosed accounting data in the financial statements.