Fund Balance with Treasury Account for the Research, Development, Test and Evaluation Appropriation, Department 97

摘要

The audit objective was to evaluate the Defense Finance and Accounting Service Indianapolis Center's administration of the FY 1995 Fund Balance With Treasury Account for the Research, Development, Test, and Evaluation Appropriation, Department 97. Specifically, we reviewed the process the Defense Finance and Accounting Service Indianapolis Center used to reconcile and adjust the individual and consolidated adjusted trial balances for the Defense organizations' Fund Balance With Treasury Account for the Research, Development, Test, and Evaluation Appropriation, Department 97. We also evaluated the management control program related to the process the Defense Finance and Accounting Service Indianapolis Center used to reconcile and adjust the individual and consolidated adjusted trial balances. Our next audit of the Department 97 Fund Balance With Treasury Accounts will address all appropriations.