Property, Plant, and Equipment Accounts on the Financial Statements of the Defense Logistics Agency Business Areas of the Defense Business Operations Fund for FY 1993

摘要

Our objectives were to determine whether the property, plant, and equipment account and associated depreciation accounts on the FY 1993 financial statements were presented fairly in accordance with generally accepted accounting principles. We were also to evaluate the internal control structure for the accounts and to assess compliance with applicable laws and regulations for those transactions and events that have a direct and material effect on the accounts.