Reporting of Accounts Payable for the National Guard and Reserve Equipment Appropriation on the 'Other Defense Organizations' Portion of the FY 1996 Financial Statements

摘要

The audit objective was to evaluate the FY 1996 financial information reported for the National Guard and Reserve Equipment Appropriation. Specifically, we reviewed the process that the Defense Finance and Accounting Service centers used to report accounts payable for the National Guard and Reserve Equipment Appropriation. We also determined the effect of any noncompliant actions on the FY 1997 financial statements. In addition, we assessed compliance with laws and regulations and reviewed the management control program as it related to the overall objective.