Defense Audit Resources

This page provides resources and reference material related to the Department of Defense quest to complete an audit of the Statement of Budgetary Resources for all Services.  As of January 2014, the United States Marine Corps is the only Service to successfully undergo an SBA audit (SBA is a portion of the SBR), albeit for 2012 only.  The details of the opinion are included in the USMC 2012 Financial Statement.  We have included a link to the portion of the Financial Statement related to the audit opinion.

FIAR May 2014 FIAR Report May 2014

USMC SBR 2012 USMC Financial Statement for 2012

 The following Independent Auditor’s Report is embedded within the USMC Financial Statement for 2012

USMC Audit Report Independent Auditor’s Report on USMC 2012 Statement of Budgetary Resources

FIAR Guidance FIAR Guidance November 2013

FIAR Update Nov 2013 FIAR Update November 2013

GAO-13-123 GAO Report 13-123:
Ineffective Risk Management Could Impair Progress Toward Audit-Ready Financial Statements

GAO-12-642T GAO Report 12-642T:
Testimony before Subcommittee on Readiness and Management Support: Challenges in Attaining Audit Readiness and Improving Business Processes and Systems

DoD 5000.02 DoD Acquisition Guidance (Interim) 5000.02

 

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