Financial Management: Financial Reporting of Deferred Maintenance Information on Army Weapons Systems for FY 2002

Abstract

The Federal Accounting Standards Advisory Board requires Federal entities to provide supplemental information on deferred maintenance as part of the entities' financial statements. The Federal Accounting Standards Advisory Board defines deferred maintenance as maintenance that was not performed when it should have been or was scheduled to be and which, therefore, is put off or delayed to a future period. The Army did not issue financial statements for the Army general fund in FY 2001, but issued statements in FY 2002. We primarily focused on the records used to compile deferred organic (in-house) maintenance and did not include a review of possible deferred maintenance at contractor facilities.

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Document Details

Document Type
Technical Report
Publication Date
Feb 03, 2003
Accession Number
ADA409910

Entities

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Army Budgets
  • Budgets
  • Combat Vehicles
  • Congress
  • Contractors
  • Databases
  • Department Of Defense
  • Financial Management
  • Governments
  • Law
  • Maintenance
  • Maintenance Requirements
  • Personnel Management
  • Standards
  • Vehicles

Readers

  • Environmental Impact Assessment (EIA) of Proposed Air Force Base Actions.
  • Military Mobilization and Reserve Forces Studies.
  • Technical Research and Report Writing.