Financial Management: Report on the Review of the Development of the DoD Baseline for Military Equipment

Financial Management: Report on the Review of the Development of the DoD Baseline for Military Equipment

The Policy Office requested that we perform procedures to review the methodology developed to accurately identify and value all military equipment. The Policy Office intended the process to identify and value military equipment to satisfy financial statement requirements that changed how military eq...

Ausführliche Beschreibung

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Bibliographische Detailangaben
Hauptverfasser: Granetto, Paul J, Marsh, Patricia A, Sauls, Barbara A, Carey, Alice F, Weron, Kenneth A, Blizzard, Yalonda N, Friel, James F, Negash, Lidet K, McNamara, Brian R, Witter, Nathan R, King, Calvin O, Pray, Davita N, Coates, Kari
Format: Report
Sprache:eng
Schlagworte:
Administration and Management
AUDITING
BASE LINES
DEPARTMENT OF DEFENSE
FINANCIAL MANAGEMENT
Logistics, Military Facilities and Supplies
METHODOLOGY
MILITARY EQUIPMENT
POLICIES
REQUIREMENTS
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Beschreibung
Zusammenfassung:The Policy Office requested that we perform procedures to review the methodology developed to accurately identify and value all military equipment. The Policy Office intended the process to identify and value military equipment to satisfy financial statement requirements that changed how military equipment is reported. We coordinated with the Policy Office and jointly developed agreed-upon procedures to review the methodology. The procedures reviewed four primary areas: the military equipment universe, program valuation, program valuation waivers, and DoD decision makers' information needs.