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Army Accounting Adjustments--Ft. Benning

AFMD-92-94ML Published: Aug 14, 1992. Publicly Released: Aug 14, 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 Benning. GAO found that the Army needed to make $63.6 million in accounting adjustments to the financial statements for Fort Benning.

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