United States Special Operations Command's Reporting of Real and Personal Property Assets of the FY 2000 DoD Agency-Wide Financial Statements

Abstract : This audit was performed to support the requirements of 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 consolidated financial statements. This report is the second in a series of reports on accounting for property, plant, and equipment in the unified combatant commands. The first report indicated that Headquarters, Transportation Command, and the Air Mobility Command could not support the amounts reported in the FY 2000 DoD Agency-Wide Financial Statements for property, plant, and equipment. This audit supports the FY 2000 DoD Agency-Wide Financial Statements, which include a reporting entity entitled "Other Defense Organizations."