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

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R.L. BROWNLEE Ultimately, successful transformation will depend in part upon our ability to improve the management of all Army functions. Every management unit must be fully accountable for its work. To achieve this accountability, we must improve the quality of Message from the Secretary of the Army — ii the information that we generate.
For three years the United States Army has been engaged in the War on Terror. Deployed in Iraq, Afghanistan, and more than one hundred other countries, our Army is again fi ghting tyranny and oppression, taking the fi ght to the shadowy lairs and hideouts of those who seek to destroy us. American Soldiers are not only providing the opportunity for freedom and democracy for the 46 million people in Iraq and Afghanistan, but at the same time they are protecting the American people by attacking the terrorists where they hide – in their home nests and spawning grounds. While fi ghting terrorism, the Army is also pursuing the most comprehensive transformation of its forces since the early years of World War II. It will become an Army of campaign quality with a Joint and expeditionary mindset, capable of dominating the complex land environment and sustaining that dominance as long as necessary, yet remaining fl exible and agile to respond rapidly to the needs of the Combat Commander. The heart of our transformation effort is the creation of modular, combined arms maneuver brigade combat teams. By shifting supporting capabilities from division- and corps-level into these brigade combat teams, they will be more lethal, more deployable, and more sustainable. To accomplish this, we will grow the Army temporarily by 30,000 Soldiers over the next several years using the authority provided in Title 10, USC, funded initially, from supplemental appropriations. With these resources the Army will stand up at least 10 new combat brigades, raising our total from 33 in FY03 to 43 by FY06. At the start of the War on Terror, our force structure refl ected the needs of the Cold War, not the current fi ght. Recent experience shows that the Army needs more military police, civil affairs, transportation, aviation, intelligence, and medical units. Therefore, we are restructuring our Army to provide the types of forces the Combat Commander needs and rebalancing within the mix of forces in the Active and Reserve components to be more responsive. Additionally, the Army is shifting from an individual personnel replacement system to a unit system. This change will increase unit cohesion, and will provide greater stability and predictability for our Army families, whose unconditional love and steadfast support to our Soldiers are invaluable in every aspect of what our Army does. Ultimately, successful transformation will depend in part upon our ability to improve the management of all Army functions. Every management unit must be fully accountable for its work. To achieve this accountability, we must improve the quality of the information that we generate. We are continuing to fully integrate our fi nancial and functional systems, modernizing and streamlining our systems and processes to deliver data that are timely, accurate and relevant to our mission. We are stewards of the resources our Nation has entrusted to us, and mindful of our tremendous obligations. Our people are our most precious resource, and we must ensure that our young men and women have what they need to do the jobs we have sent them to accomplish. More effi cient management process, and more accurate information in our management systems, will directly improve the support our Soldiers, Army Civilians, and Army families expect and deserve. R.L. Brownlee Secretary of the Army iii
Page 1 and 2: Fiscal Year 2004 United States Army
Page 3: 04 Message from the Secretary of th
Page 7 and 8: At the close of another fi scal yea
Page 9 and 10: Fiscal Year (FY) 2004 was an unusua
Page 11 and 12: Throughout its history, the Army Co
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 51 and 52: Department of Defense- Department o
Page 53 and 54: BUDGETARY FINANCING ACCOUNTS NON- B
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Department of Defense- Department o
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1.C. Appropriations and Funds The A
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the civilian employee pensions and
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and support for contingencies. Ther
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is recognized as a liability when a
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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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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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