Comprehensiveness of the FY 1996 Other Defense Organizations Financial Statements

摘要

The primary audit objective was to determine whether the Defense Finance and Accounting Service Indianapolis Center consistently and accurately compiled financial data received from field accounting organizations and other sources for the financial statements of 'Other Defense Organizations. Specifically, we evaluated whether the Defense Finance and Accounting Service Indianapolis Center included all of the required appropriation accounts in the FY 1996 'Other Defense Organizations' financial statements. In addition, we evaluated internal controls and compliance with laws and regulations, as they related to our audit objectives. The FY 1996 financial data prepared by the Defense Finance and Accounting Service Indianapolis Center for the 'Other Defense Organizations' financial statements was not comprehensive and complete.