Defense Logistics Agency Annual Financial Report 2005 PDF Download
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Author:
Publisher: DIANE Publishing
ISBN: 1428982124
Category :
Languages : en
Pages : 144
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Book Description
Author:
Publisher: DIANE Publishing
ISBN: 1428982124
Category :
Languages : en
Pages : 144
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 38
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Book Description
This report is one in a series of reports on our assessment of the internal controls and the compliance of the Defense Logistics Agency (DLA) and the Defense Finance and Accounting Service (DFAS) with laws and regulations relating to financial management at DLA (Project No. 6LA-2005). The Chief Financial Officers Act of 1990 (Public Law 101-576) established requirements for Federal organizations to submit audited financial statements to the Director, Office of Management and Budget. The Government Management Reform Act of 1994 (Public Law 103-356) required DoD and other Government agencies to prepare consolidated financial statements for FY 1996 and each succeeding year. The consolidated DoD financial statements for FY 1996 will include the financial statements for the DLA. For FY 1995, the Department of the Treasury required the DoD to prepare and submit adjusted trial balances. The consolidated DoD adjusted trial balances for FY 1995 included the adjusted trial balances for the DLA General Fund. This report discusses the DLA General Fund Equipment account, We have issued a final report on the general fund trial balance (Report No. 97-024) and a draft report on the preparation of the general fund financial statements. DLA reported total general fund assets valued at $1,807 million and general fund equipment valued at $411 million (22.7 percent) for yearend FY 1995, which becomes the beginning balance for FY 1996.
Author:
Publisher: DIANE Publishing
ISBN: 1428980415
Category :
Languages : en
Pages : 114
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Book Description
Author: United States. Defense Logistics Agency
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: United States Defense Logistics Agency
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 31
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Book Description
This audit was performed in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare audited financial statements. The DoD Agency-wide financial statements include a reporting entity entitled Other Defense Organizations-General Funds. This entity represents a consolidation of financial information from various Defense organizations and funds that use the Treasury Index 97 symbol. This audit focused on abnormal trial balances at Defense Finance and Accounting Service Columbus for the Defense Logistics Agency. As of March 31, 2001, trial balances prepared by Defense Finance and Accounting Service Columbus included net abnormal balances of $54.4 million, of which $23.9 million was for the Defense Logistics Agency-General Funds. We reviewed five general ledger accounts with the largest net abnormal balances, totaling $20.9 million (finding A). We audited the financial reporting procedures that Defense Finance and Accounting Service Columbus used to report on Treasury Index 97 funds.
Author:
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ISBN:
Category :
Languages : en
Pages : 0
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Book Description
The issue of past due Federal accounts receivable was identified during our audit of accounts receivable in the FY 1996 Defense Business Operations Fund (DBOF) financial statements (the accounts receivable audit). This is the first of two reports addressing accounts receivable. The Defense Logistics Agency (DLA) reported $313 million of gross accounts receivable for the Supply Management Business Area as of September 30, 1996. The accounts receivable audit was initiated to support the Chief Financial Officers Act as amended by the Federal Financial Management Act. Audit Objectives. The overall objective of this audit was to determine whether the accounts receivable on the FY 1996 Consolidated Financial Statements of the DBOF 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. For this audit, we examined the aging and collection of past due accounts receivable. In addition, we assessed management controls as applicable to the overall audit objective. The DLA had approximately $78.2 million of past due Federal accounts receivable, as of September 30, 1996. All of the past due receivables were for materiel requisitioned through the DLA Emergency Support Operations Center.
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Category :
Languages : en
Pages : 0
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The primary objective of the audit was to determine whether the property, plant, and equipment accounts on the FY 1996 Consolidated Financial Statements of the Defense Business Operations Fund were 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. A subobjective was to evaluate whether the DLA implemented corrective actions recommended by previous Inspector General, DoD, reports on the capitalization and reporting of its property, plant, and equipment. We also assessed management controls and compliance with laws and regulations as applicable to the audit objective.
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Publisher:
ISBN:
Category :
Languages : en
Pages : 50
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Book Description
The Defense Logistics Agency Supply Management Division (the Division) of the Defense Business Operations Fund provides supplies and logistics services to DoD Components and other (Government agencies. The Division manages approximately 3.5 million consumable type supply items; and its FY 1993 financial statements reported assets of $14.1 billion, liabilities of $1.2 billion, revenues of $11.8 billion, and expenses of $15.4 billion. This audit is one of a series of audits being conducted in response to the Chief Financial Officers Act of 1990, which requires an annual audit of the financial statements of funds, such as the Division's. The related Chief Financial Officers Act audit work also includes evaluating financial and nonfinancial management data used to manage the funds. This management data audit was performed in conjunction with audits of the Division's inventory account (Project No. 3LD-2022), property, plant, and equipment account (Project No. 3LD-2023), and fund balance with the Treasury account (Project No. 4LE-2001) that were reported in the Division's FY 1993 financial statements. The audits are part of a building block approach to provide audit coverage of the Division. Inventory and property, plant, and equipment represent 81 percent ($15.7 billion) of the Division's reported assets.
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ISBN:
Category : Surplus military property
Languages : en
Pages : 1
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Book Description
