Working Capital Funds Interim Migratory Accounting Strategy

摘要

The audit objective was to evaluate the Working Capital Funds Interim Migratory Accounting Strategy established by the Defense Finance and Accounting Service and approved by the Defense Business Operations Fund Corporate Board. We reviewed the completeness of the strategy and the reasonableness of the time frames and cost estimates for achieving auditable Working Capital Funds financial statements that comply with the Chief Financial Officers Act. We did not review the management control program as it related to the WCF accounting systems because required financial statement audits provide sufficient coverage of the WCF management control program. Additionally, the objectives concerned planning and policy issues rather than control techniques.