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. The accuracy of the $78 billion of property, plant, and equipment reported on the FY 2000 DoD Agency-Wide Financial Statements is essential to DoD receiving favorable audit opinions on its financial statements. The U.S. Transportation Command reported property, plant, and equipment with a net value of $1.4 billion in the FY 2000 DoD Agency-Wide Financial Statements. The U.S. Transportation Command is one of nine Unified Combatant Commands. It consists of the following components: Headquarters, Transportation Command; Air Mobility Command; Military Traffic Management Command; Military Sealift Command; and Defense Courier Service. It is the only Unified Combatant Command that includes a working capital fund (Transportation Working Capital Fund). The U.S. Transportation Command's financial statement data were included with the Other Defense Organizations-Working Capital Funds for FY 2000.