Allegations of Improper Accounting for the National Guard and Reserve Equipment Appropriation at the Army National Guard

摘要

The overall audit objectives were to determine whether the Army National Guard FY 1995 budget execution reports submitted to the Defense Finance and Accounting Service, Indianapolis Center, accurately reflected obligations made against the FY 1991 National Guard and Reserve Equipment Appropriation, and whether the Army National Guard complied with DoD regulations concerning procedures for reporting potential violations of the Antideficiency Act. We also evaluated applicable management controls.