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Army Accounting Adjustments--Army Missile Command

AFMD-92-104ML 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 Army Missile Command. GAO found that the Army needed to make about $1.4 billion in accounting adjustments to the financial statements for the Army Missile Command.

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Accounting proceduresArmy basesAuditing standardsDefense auditsFederal agency accounting systemsFinancial managementFinancial recordsStatistical methodsMilitary forcesChief financial officers