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Army Accounting Adjustments--Ft. Irwin

AFMD-92-100ML 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 consolidation financial statements, focusing on adjustments necessary at Fort Irwin. GAO found that the Army needed to make $177.6 million in accounting adjustments to the financial statements for Fort Irwin.

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Accounting proceduresArmy basesAuditing standardsDefense auditsFederal agency accounting systemsFinancial managementFinancial recordsStatistical methodsMilitary forcesFinancial statements