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首页> 美国政府科技报告 >Independent Review of the DFAS FY 2012 Working Capital Fund Financial Statement Audit.
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Independent Review of the DFAS FY 2012 Working Capital Fund Financial Statement Audit.

机译：对DFas 2012财年周转基金财务报表审计的独立审查。

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On July 20, 2010, the Department of Defense Office of Inspector General (OIG) issued a policy memorandum, which established that the DoD OIG would conduct post-audit reviews on a sample of DoD entities financial statement audits for which we do not provide oversight. On February 01, 2012, the Defense Finance and Accounting Service (DFAS) exercised its contract option for CliftonLarsonAllen, LLP (CLA) to perform the audit of its FY 2012 Working Capital Fund (WCF) financial statements. DFAS is required to prepare its financial statements in accordance with Generally Accepted Accounting Principles. The contract required CLA to perform the audit in accordance with generally accepted government auditing standards (GAGAS). CLA issued an unqualified opinion on the DFAS FY 2012 financial statements. Our responsibility was to determine whether the procedures performed by CLA were conducted in accordance with GAGAS as well as other criteria required to fulfill the contract requirements. We reviewed the audit work performed by CLA on the material financial statement line items, including property, plant, and equipment; accounts payable; and the accrued payroll and benefits line items on the balance sheet. Additionally, we reviewed CLA s audit work related to the fund balance with treasury account, as well as the statement of budgetary resources, statement of net costs, and the statement of changes in net position.

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