Army Accounting Adjustments--Corps of Engineers Pittsburgh District

AFMD-92-114ML Published: Aug 20, 1992. Publicly Released: Aug 20, 1992.

Highlights

GAO provided information on its review of the Army's fiscal year 1991 consolidated financial statements, focusing on adjustments necessary at the Corps of Engineers Pittsburgh District. GAO found that the Army needed to make $221.2 million in accounting adjustments to the financial statements for the Pittsburgh District.

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Auditing and Financial Management

Accounting proceduresArmy basesAuditing standardsDefense auditsFederal agency accounting systemsFinancial managementFinancial recordsStatistical methodsEngineersMilitary forces