Financial Audit:

Examination of the Army's Financial Statements for Fiscal Years 1992 and 1991

AIMD-93-1: Published: Jun 30, 1993. Publicly Released: Jun 30, 1993.

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Pursuant to a legislative requirement, GAO examined the Army's financial statements for fiscal years 1992 and 1991.

GAO found that: (1) the Army lacked adequate internal controls and an accurate, reliable accounting system; (2) the Army did not materially comply with Department of Defense (DOD) financial policies, record retention requirements, or program activity reporting requirements; (3) weak internal controls limited the Army's ability to protect its reported assets, prevent material misstatements in its financial statements, and ensure material compliance with its budget authority; and (4) the Army could not ensure that its financial information was reliable because it had not implemented performance measures.

Oct 2, 2017

  • auditing icon, source: PhotoDisc

    U.S. Territories:

    Public Debt Outlook
    GAO-18-160: Published: Oct 2, 2017. Publicly Released: Oct 2, 2017.

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