Financial Management: Reliability of U.S. Army Corps of Engineers, Civil Works, Fund Balance With Treasury and Unexpended Appropriations

摘要

Our overall audit objective was to conduct agreed-upon procedures to assist the USACE in its efforts to establish beginning FY 2004 Fund Balance With Treasury and Unexpended Appropriations balances for the Principal USACE, Civil Works, financial statements for the fiscal years ending September 30, 2004 and 2003. We were not engaged to perform, and did not perform an examination of the subject matter, the objective of which would be the expression of an opinion or a disclaimer of opinion. Therefore, we do not express such an opinion.