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Army Accounting Adjustments--Aviation Systems Command

AFMD-92-103ML Published: Aug 20, 1992. Publicly Released: Aug 20, 1992.
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Highlights

GAO provided information on its review of the Army's fiscal year 1991 consolidated financial statements, focusing on adjustments necessary at the Aviation Systems Command. GAO found that the Army needed to make $4.2 billion in accounting adjustments to the financial statements for the Aviation Systems Command.

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Accounting proceduresArmy basesAuditing standardsDefense auditsFederal agency accounting systemsFinancial managementFinancial recordsStatistical methodsMilitary forcesAviation