United States Army Audit Agency
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United States Army Audit Agency
The U.S. Army Audit Agency (USAAA) provides objective and independent auditing services to the United States Army. At the request of the Under Secretary of War, the Army Audit Agency was established on 12 November 1946 with the issuance of General Order No. 135. The Agency was placed under the jurisdiction of the Chief of Finance and tasked with maintaining appropriation and fund accounting, maintaining military property accountability, and auditing the accounts of the American Red Cross. With implementation of the DOD Reorganization Act of 1986, the Agency was placed under the sole jurisdiction of The Secretary of the Army. Subsequent General Orders made The Auditor General responsible for internal audit services throughout the Department of the Army, including audit policy, training, follow-up, and liaison with external audit organizations. The Auditor General of the Army, The Principal Deputy Auditor General, and four Deputy Auditor Generals, each of whom is in charge of spe ...
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Audit
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report. Audits provide third-party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of risk management, control, and governanc ...
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United States Army
The United States Army (USA) is the land warfare, land military branch, service branch of the United States Armed Forces. It is one of the eight Uniformed services of the United States, U.S. uniformed services, and is designated as the Army of the United States in the United States Constitution, U.S. Constitution.Article II, section 2, clause 1 of the United States Constitution (1789). See alsTitle 10, Subtitle B, Chapter 301, Section 3001 The oldest and most senior branch of the U.S. military in order of precedence, the modern U.S. Army has its roots in the Continental Army, which was formed 14 June 1775 to fight the American Revolutionary War (1775–1783)—before the United States was established as a country. After the Revolutionary War, the Congress of the Confederation created the United States Army on 3 June 1784 to replace the disbanded Continental Army.Library of CongressJournals of the Continental Congress, Volume 27/ref> The United States Army considers itself to be ...
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General Order No
A general officer is an officer of high rank in the armies, and in some nations' air forces, space forces, and marines or naval infantry. In some usages the term "general officer" refers to a rank above colonel."general, adj. and n.". OED Online. March 2021. Oxford University Press. https://www.oed.com/view/Entry/77489?rskey=dCKrg4&result=1 (accessed May 11, 2021) The term ''general'' is used in two ways: as the generic title for all grades of general officer and as a specific rank. It originates in the 16th century, as a shortening of ''captain general'', which rank was taken from Middle French ''capitaine général''. The adjective ''general'' had been affixed to officer designations since the late medieval period to indicate relative superiority or an extended jurisdiction. Today, the title of ''general'' is known in some countries as a four-star rank. However, different countries use different systems of stars or other insignia for senior ranks. It has a NATO rank sca ...
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American Red Cross
The American Red Cross (ARC), also known as the American National Red Cross, is a non-profit humanitarian organization that provides emergency assistance, disaster relief, and disaster preparedness education in the United States. It is the designated US affiliate of the International Federation of Red Cross and Red Crescent Societies and the United States movement to the International Red Cross and Red Crescent Movement. The organization offers services and development programs. History and organization Founders Clara Barton established the American Red Cross in Dansville, New York on May 21, 1881, and was the organization's first president. She organized a meeting on May 12 of that year at the house of Senator Omar D. Conger ( R, MI). Fifteen people were present at the meeting, including Barton, Conger and Representative William Lawrence ( R, OH) (who became the first vice president). The first local chapter was established in 1881 at the English Evangeli ...
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Alexandria, Virginia
Alexandria is an independent city in the northern region of the Commonwealth of Virginia, United States. It lies on the western bank of the Potomac River approximately south of downtown Washington, D.C. In 2020, the population was 159,467. The city's estimated population has grown by 1% annually since 2010 on average. Like the rest of Northern Virginia and Central Maryland, modern Alexandria has been influenced by its proximity to the U.S. capital. It is largely populated by professionals working in the federal civil service, in the U.S. military, or for one of the many private companies which contract to provide services to the federal government. One of Alexandria's largest employers is the U.S. Department of Defense. Another is the Institute for Defense Analyses. In 2005, the United States Patent and Trademark Office moved to Alexandria, and in 2017, so did the headquarters of the National Science Foundation. The historic center of Alexandria is known as Old Town ...
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Government Performance And Results Act
The Government Performance and Results Act of 1993 (GPRA) () is a United States law enacted in 1993,Congress, U. S., and An Act. "Government Performance and Results Act of 1993." In ''103rd Congress. Congressional Record''. 1993. one of a series of laws designed to improve government performance management. The GPRA requires agencies to engage in performance management tasks such as setting goals, measuring results, and reporting their progress. In order to comply with the GPRA, agencies produce strategic plans, performance plans, and conduct gap analyses of projects. The GPRA of 1993 established project planning, strategic planning, and set up a framework of reporting for agencies to show the progress they make towards achieving their goals. The GPRA Modernization Act of 2010 took the existing requirements of the 1993 act and developed a more efficient and modern system for government agencies to report their progress. History The Government Performance Act was signed by Pr ...
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Auditing In The United States
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report. Audits provide third-party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of risk management, control, and governanc ...
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