United States Army Annual Financial Statement - Office of the Under ...

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JOHN PAUL WOODLEY, JR. Our nation’s water resources are fi nite, and in managing those resources we are increasingly challenged to reach decisions that appropriately balance the social and economic benefi ts of development with the need to protect the environment. Message from the Assistant Secretary of the Army (Civil Works) — viii
Throughout its history, the Army Corps of Engineers has been committed to serving the nation in peace and war by providing comprehensive engineering, management and technical services. Our mandates over time have continually evolved to refl ect America’s priorities. At Bunker Hill and during the Revolutionary War, the Corps supported our military forces in time of war. Today, the nation’s war on terrorism is our main priority and we are mobilizing our resources to help win this war. In this regard, Civil Works has established a Homeland Security Offi ce in Corps Headquarters, as we undertake measures to enhance the security of critical water resources facilities. In the mid-1820s, the Corps of Engineers conducted a survey of nationally important roads and canals for commercial use, military use, and mail transportation. Today’s Civil Works mission does not have a national road component, but it does include water resource development activities in the primary program areas of fl ood control, navigation and environmental protection. Additionally, we have a critical role in emergency response. For example, the Corps became heavily engaged in protection and relief work when Hurricane Charley struck the west coast of Florida in August 2004. The Corps remains vigilant and we take great pride in lending assistance to the efforts of local communities during times of disaster. The Corps of Engineers possesses an impressive body of knowledge on water resources, and we must exploit that knowledge and associated skills to fulfi ll the Federal government’s responsibilities to the nation, both at home and abroad. Our nation’s water resources are fi nite, and in managing those resources we are increasingly challenged to reach decisions that appropriately balance the social and economic benefi ts of development with the need to protect the environment. As science and engineering continue to advance, we will seek to leverage new development to achieve an optimal balance of these factors for the benefi t of the nation. Looking to the future, we must seek to do everything within our authorities to ensure that our country’s economy remains strong and its natural resources protected. We are dedicated to continuing a national water resources program that serves the best interest of all our citizens. In that regard, a Strategic Plan for the Army Civil Works mission was published in March 2004. This plan, which covers a sixyear period from FY 2004 to FY 2009, sets forth the framework for enhancing the sustainability of America’s water resources. John Paul Woodley, Jr. Assistant Secretary of the Army (Civil Works) ix
Page 1 and 2: Fiscal Year 2004 United States Army
Page 3 and 4: 04 Message from the Secretary of th
Page 5 and 6: For three years the United States A
Page 7 and 8: At the close of another fi scal yea
Page 9: Fiscal Year (FY) 2004 was an unusua
Page 13 and 14: What Operation Enduring Freedom and
Page 15 and 16: Members of the Missouri National Gu
Page 17 and 18: Army Systems Controls and Legal Com
Page 19 and 20: We do not have the luxury to wait.
Page 21 and 22: We report below, on the progress ma
Page 23 and 24: In addition to supporting overseas
Page 25 and 26: General Fund Performance Results—
Page 27 and 28: activities (the PMA); the 2001 QDR;
Page 29 and 30: quantifi able but include deploymen
Page 31 and 32: conversions; will upgrade 5 Black H
Page 33 and 34: facilities; within those funds, sus
Page 35 and 36: information fl ow. Additionally, we
Page 37 and 38: Statement of Net Cost This statemen
Page 39 and 40: supplies existed between what was s
Page 41 and 42: procedures require surveillance pla
Page 43 and 44: eliable information will require th
Page 45 and 46: that will provide the type of infor
Page 47 and 48: General Fund Principal Financial St
Page 49 and 50: Department of Defense- Department o
Page 53 and 54: BUDGETARY FINANCING ACCOUNTS NON- B
Page 57 and 58: 1.C. Appropriations and Funds The A
Page 59 and 60: the civilian employee pensions and
Page 61 and 62:
and support for contingencies. Ther
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is recognized as a liability when a
Page 65 and 66:
1.Z. Development Fund for Iraq On J
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The Fund Balance is reconciled to t
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Note 3.B. Disclosures Related to Su
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Non-Federal Accounts Receivable (fr
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Note Reference See Note Disclosure
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Note 8.H. Guaranteed Loans Outstand
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Note 8.K. Subsidy Rate for Loan Gua
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2) War Reserve Material includes fu
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asset movement from troops to ammun
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source data was not available. The
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Quarter. Cancelled Appropriations w
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Note Reference See Note Disclosure
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Active Ranges At this time, the Arm
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costs). Additionally, Class 0 proje
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The balance reported for the Deposi
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Estimate of the Possible Liability
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Note 19.A General Disclosures Relat
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The Army’s operating expenses wer
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Other adjustments increased $794,56
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alternative methodology to calculat
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statement presentation purposes on
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Land and Building lease periods var
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Component Level Combined Total Elim
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Component Level 2004 Combined 2003
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Component Level 2004 Combined 2003
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Army National Guard Component Level
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SOURCEOFCOLLECTIONS Component Level
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Stewardship Land For Fiscal Year En
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Investments in Research and Develop
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2. Advanced Component Development a
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Army facilities are predominantly C
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Procurement Military Personnel Mili
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Procurement Military Personnel Mili
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RequiredSupplemental Information -
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annual fi nancial statements—much
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Report on Internal Control and Comp
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General Property, Plant, and Equipm
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Audit Disclosures We did not perfor
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The primary mission of AWCF activit
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The AMC controls AWCF activities th
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Working Capital Fund Performance Re
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Supply Management, Army Program Sco
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Logistics Modernization Program (LM
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and that are recovered as overhead
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LMP seeks to re-engineer existing l
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Ordnance Program Scope Customer Rev
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Customer Revenue Rate. The Ordnance
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in the world. Warfi ghting is about
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Statement of Net Cost This statemen
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Advancing the President’s Managem
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Army Working Capital Fund Principal
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Department of Defense- Army Working
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the initial cost of products and se
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fully implement the policies and pr
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For the AWCF activities, all PP&E u
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In-Transits represents the net valu
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amounts recorded by the Treasury bu
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Non-Federal Other Assets - Other As
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2. Restrictions of Inventory Use, S
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2. Other Information: Leasehold Imp
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Other Liabilities Not Covered by Bu
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Note 15.A. Other Liabilities As of
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Other Liabilities: (Amounts in Thou
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Note Reference For additional line
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Note 19.D. Imputed Expenses As of S
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Prior Period Adjustments The Depart
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All business activity increased dur
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the AWCF were reported as material
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[This Page Left Intentionally Blank
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Ordnance Component Level Combined T
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D.Ordnance Combined Total Eliminati
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Ordnance Component Level Combined T
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Ordnance Component Level 2004 Combi
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Information Service Ordnance Compon
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Budget Authority: Appropriations re
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as the principal fi nancial stateme
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The Federal Financial Management Im
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The Civil Works’ mission is const
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Civil Works Programs The Civil Work
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2,000-square-mile Los Angeles Count
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emoval. Jacksonville District and M
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mission accomplishment and in turn
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an environmental program objective
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Performance Result 1: The performan
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Performance Indicator: This is meas
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Corps. It has also begun to identif
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Statement of Changes in Net Positio
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Future Effects of Existing Conditio
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fi eld HR staffs are informed about
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equirements for a public key-based
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Civil Works Fund Principal Financia
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Department of Defense- Department o
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Revolving Funds 96X4902 Revolving F
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comprehensive fi nancial management
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1.L. Loans Receivable Not applicabl
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1.S. Contingencies and Other Liabil
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Long-Term Receivable for hydraulic
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Note 3.B. Disclosures Related to Su
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Receivables with National Aeronauti
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Note 8. A. Direct Loan and/or Loan
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Work-in-Process balances include co
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Note 10. General PP&E, Net As of Se
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Note 10.A. Assets Under Capital Lea
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Note 12. Accounts Payable As of Sep
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Note 15.A. Other Liabilities As of
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Note 15.B. Capital Lease Liability
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queries to identify trading partner
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Note 20. Disclosures Related to the
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Fund, is due to property recorded w
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Unobligated Balance: Net transfers
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Other: The change is mostly attribu
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Borrowing Authority Revolving Funds
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[This Page Left Intentionally Blank
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Combined Total Eliminations 2004 Co
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2004 Consolidated 2003 Consolidated
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Revolving Funds Contributed Funds G
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Heritage Assets For Fiscal Year End
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(a) (b) Property Type/Major Class 1
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Required Supplemental Information -
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Required Supplemental Information -
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These material weaknesses also affe
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WORKING DRAFT 10-07-04 United State
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