Defense Business Operations Fund Equity Transfer - Defense Commissary Agency

摘要

The overall objective of the Revenue Accounts audit was to determine whether revenues on the FY 1996 consolidated financial statements of the Defense Business Operations Fund are presented fairly in accordance with the 'other comprehensive basis of accounting' described in Office of Management and Budget Bulletin No. 94-01, 'Form and Content of Agency Financial Statements', November 16, 1993. Specifically, we were to determine the validity of revenues recognized by the Defense Commissary Agency. Additional objectives of the Revenue Accounts audit were to assess internal controls and compliance with laws and regulations.