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Determining Relevant Financial Statement Ratios in Department of Defense Service Component General Fund Financial Statements. Monterey, CA : Naval Postgraduate School , June , 2014

June 2014

Naval Postgraduate School

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From the abstract: “Department of Defense (DOD) service components are dedicating significant financial and human resources toward achieving unqualified opinions on audits of their financial statements. The DOD has endeavored to produce auditable financial statements as mandated in the Chief Financial Officers Act of 1990. In December of 2013, the United States Marine Corps became the first service component to achieve an unqualified audit opinion on its Schedule of Budgetary Activities. As military components achieve unqualified audit opinions, what data from these financial statements are relevant to leaders, and can this information be presented in a more effective manner?”

Authors - Koetter, Nicholas J., Krause, Daniel J. , Liptak, Carl S.

Authors

Koetter, Nicholas J., Krause, Daniel J. , Liptak, Carl S.

Publishers

Naval Postgraduate School

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PDF - Download

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