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Financial Management: Status of the Defense Business Operations Fund

AIMD-94-80 Published: Mar 09, 1994. Publicly Released: Mar 09, 1994.
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Highlights

Pursuant to a legislative requirement, GAO provided information on the financial status of the Department of Defense's (DOD) Defense Business Operations Fund, focusing on: (1) the Fund's cash management; (2) DOD efforts to address problems through its comprehensive plan; and (3) the DOD approach to managing the Fund.

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Topics

Auditing and Financial Management
Accounting proceduresDefense cost controlFederal agency accounting systemsFinancial managementFinancial management systemsFinancial recordsInformation systemsInternal controlsRevolving fundsExpenditure of funds