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The contents outline management’s discussion and analysis, the independent auditors’ report, management responses, and principal financial statements including balance sheets, statements of net cost, changes in net position, and budgetary resources. 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is the scope of the FY 2018 United States Army Annual Financial Report?","Question",{"text":113,"@type":114},"The report covers financial information and required disclosures for the Army’s General Fund and Working Capital Fund, including management discussion, auditor reporting, principal financial statements, and supplementary stewardship and required supplementary information.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Which sections are included in the report’s structure?",{"text":118,"@type":114},"It includes messages from Army leadership, Section 1 with management’s discussion and analysis for both funds, and Section 2.A and 2.B that present financial section items such as auditor reports, management responses, principal financial statements, and notes.",{"name":120,"@type":111,"acceptedAnswer":121},"How does the report connect to the Army’s priorities?",{"text":122,"@type":114},"The narrative emphasizes readiness, modernization, and reform, describing progress in 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United States Army Annual Financial Report  \nWinning Through Readiness, Modernization, and Reform  \nWinning Through Readiness, Modernization, and Reform  \nFY 2018 CONTENTS  \nMessage from the Secretary of the Army Message from the Assistant Secretary of the Army Financial Management and Comptroller  \nSECTION 1: MANAGEMENT’S DISCUSSION AND ANALYSIS  \nArmy General Fund (GF) Mission and Organizational Structure Analysis of Performance Goals, Objectives, and Results Analysis of Principal Financial Statements  \nArmy Working Capital (WCF) Mission and Organizational Structure Analysis of Performance Goals, Objectives, and Results Analysis of Principal Financial Statements  \nGF & WCF Management Assurances  \n3  \n5  \n6 7  \n9  \n37  \n41  \n43  \n53  \n57  \nSECTION 2.A: ARMY GENERAL FUND FINANCIAL SECTION  \nInspector General’s Transmittal Letter Independent Auditors’ Report  \nManagement’s Response to Independent Auditors’ Report Principal Financial Statements  \nConsolidated Balance Sheets  \nConsolidated Statements of Net Cost Consolidated Statements of Changes in Net Position Combined Statements of Budgetary Resources  \nNotes to the Principal Financial Statements  \nRequired Supplementary Stewardship Information Non-Federal Physical Property  \nResearch and Development Required Supplementary Information  \nDeferred Maintenance  \nHeritage Assets and Stewardship Land  \nDisaggregated Statement of Budgetary Resources  \n61  \n63  \n65  \n96  \n97  \n97  \n98  \n99  \n101  \n102  \n136  \n136  \n136  \n141  \n141  \n143  \n144  \nSECTION 2. B: ARMY WORKING CAPITAL FUND  \nFINANCIAL SECTION  \nInspector General’s Transmittal Letter Independent Auditors’ Report  \nManagement’s Response to Independent Auditors’ Report Principal Financial Statements  \nConsolidated Balance Sheets  \nConsolidated Statements of Net Cost Consolidated Statements of Changes in Net Position Statements of Budgetary Resources  \nNotes to the Principal Financial Statements Required Supplementary Information  \nDisaggregated Statement of Budgetary Resources  \n147  \n149  \n151  \n180  \n181  \n181  \n182  \n183  \n184  \n185  \n202  \n202  \nUNAUDITED  \nArmy Annual  \nFiscal Year 2018 United States Army Annual Financial Report  \nWinning Through Readiness, Modernization, and Reform  \nToday, our Army stands ready to deter, and if necessary, defeat any adversary that threatens our Nation’s security or vital national interests.  \nThe United States Army is the most lethal and capable ground combat force in history, defending the Nation and serving the American people for over 243 years. Today, our Army stands ready to deter, and if necessary, defeat any adversary that threatens our Nation’s security or vital national interests. We are thankful to Congress for providing us the resources required to build this current state of readiness.  \nThe Army’s 2018 Annual Financial Report (AFR) reflects the outcome of the Army’s inaugural comprehensive audit. For the first time in Army history, a full audit by an independent public accountant was conducted, which reflects our enduring commitment to fiscal responsibility and accountability.  \nOver the past seventeen years, the Army provided the majority of forces fighting in Iraq and Afghanistan. Over that time, strategic competitors modernized their armies in an attempt to reduce the overmatch of the U.S. military. Rapid rates of technological change and the proliferation of advanced technologies have added further complexity to the security environment. In response to these changing conditions, the 2018 National Defense Strategy (NDS) issued a mandate to build amore lethal force.  \nIn support of the NDS, the Army published the Army Vision in June of 2018, which articulates the future end state needed to ensure our overmatch against all potential adversaries. As described in the Army Vision: “The Army of 2028 will be ready to deploy, fight and win decisively against any adversary, anytime and anywhere, in a joint, multi-domain, high-intensity conflict, while simultaneo","cbCaiqY5adxE6HLS","https://ap.wps.com/l/cbCaiqY5adxE6HLS","pdf",7573449,208,"English","# Message from the Secretary of the Army\n# Message from the Assistant Secretary of the Army\n# Financial Management and Comptroller\n# Section 1: Management’s Discussion and Analysis\n## Army General Fund (GF)\n## Army Working Capital (WCF)\n## GF & WCF Management Assurances\n# Section 2.A: Army General Fund Financial Section\n## Inspector General’s Transmittal Letter\n## Independent Auditors’ Report\n## Management’s Response\n## Principal Financial Statements\n## Notes to the Principal Financial Statements\n## Required Supplementary Stewardship Information\n## Required Supplementary Information\n# Section 2.B: Army Working Capital Fund Financial Section\n## Inspector General’s Transmittal Letter\n## Independent Auditors’ Report\n## Management’s Response\n## Principal Financial Statements\n## Notes to the Principal Financial Statements\n## Required Supplementary Information","[{\"question\":\"What is the scope of the FY 2018 United States Army Annual Financial Report?\",\"answer\":\"The report covers financial information and required disclosures for the Army’s General Fund and Working Capital Fund, including management discussion, auditor reporting, principal financial statements, and supplementary stewardship and required supplementary information.\"},{\"question\":\"Which sections are included in the report’s structure?\",\"answer\":\"It includes messages from Army leadership, Section 1 with management’s discussion and analysis for both funds, and Section 2.A and 2.B that present financial section items such as auditor reports, management responses, principal financial statements, and notes.\"},{\"question\":\"How does the report connect to the Army’s priorities?\",\"answer\":\"The narrative emphasizes readiness, modernization, and reform, describing progress in readiness, initiatives for modernization (including Army Futures Command), and reforms intended to reallocate resources to priority activities.\"}]","Fiscal Year 2018 United States Army Annual Financial Report - Winning Through Readiness, Modernization, and Reform | PDF",1789965790,524]