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Army Accounting Adjustments--Ft. Shafter

AFMD-92-96ML Published: Aug 17, 1992. Publicly Released: Aug 17, 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 Fort Shafter. GAO found that the Army needed to make $1.5 million in accounting adjustments to the financial statements for Fort Shafter.

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