2021-11-22-美国国防部-美国陆军发布2021财年审计结果_226页_12mb

Summary of the United States Army Annual Financial Report - FY 2021

Core Content

This report outlines the financial and operational performance of the United States Army for Fiscal Year (FY) 2021, emphasizing its mission to deploy, fight, and win wars while maintaining readiness, modernization, and accountability. The report is structured around the Army's strategic goals and includes financial statements, performance indicators, and management responses to audit findings.

Main Points

1. Army Mission and Strategic Priorities

• The Army's mission is to deploy, fight, and win wars by providing land dominance.
• The Army focuses on four strategic goals: Readiness, Modernization, Reform, and People.
• These priorities are aligned with the Joint Force and are essential to maintaining national security and global stability.

2. Impact of the Pandemic

• The Army administered over 1 million COVID-19 vaccines at 80 medical treatment facilities worldwide.
• It also deployed medical task forces and National Guard soldiers to support healthcare systems during the pandemic.
• The Army adapted its training and operations to meet social distancing and health mandates, including rescheduling classes, reducing class sizes, and expanding distributed learning.

3. Financial Overview

• The Army General Fund (GF) received $173 billion in appropriated funds for FY 2021.
• $1.3 billion was allocated to offset the impact of the CARES Act for pandemic-related activities.
• The Army Working Capital Fund (WCF) is also part of the financial structure, supporting non-appropriated funding activities.

Performance Goals and Results

1.1 Training Soldiers

• Objective: Ensure a sufficient number of trained and ready Soldiers.
• Performance Indicators:
  • Fill Rate: Measures the percentage of trained Soldiers needed versus those sent to training.
  • Graduation Rate: Measures the percentage of Soldiers who complete training.
• Results (FY 2021):
  • Overall fill rate: 83% (down from 85% in FY 2019).
  • Overall graduation rate: 94%.
• Training Categories:
  • AIT (Advanced Individual Training)
  • BCT (Basic Combat Training)
  • BOLC (Basic Officer Leader Course)
  • IERW (Initial Entry Rotary Wing)
  • IERW-CC (Initial Entry Rotary Wing - Common Core)
  • INITIAL LANG (Initial Language)
  • OCS (Officer Candidate School)
  • OSUT (One Station Unit Training)
  • WOBC (Warrant Officer Basic Course)
  • WOCS (Warrant Officer Candidate School)

1.2 Training Units

• Objective: Train units to be combat-ready and capable of operating in complex environments.
• Performance Indicators:
  • Percent of scheduled brigades completing CTC rotations.
• Results (FY 2021):
  • 78% of brigades completed CTC rotations.
  • 100% was the target, but 1 JRTC Rotation and 3 NTC Rotations were canceled by senior leaders.

1.3 Developing Adaptive Army Leaders

• Objective: Ensure the development of competent, adaptive leaders with a warrior ethos.
• Performance Indicators:
  • Number of graduates in each course compared to the quota.
• Results (FY 2021):
  • The Army focused on noncommissioned officer (NCO) professional development and officer education.
  • The report includes a table detailing the number of leaders trained and the number graduating from various professional development courses.

Key Financial and Operational Information

• The Army General Fund is used to finance most of the Army’s mission-related activities.
• The Working Capital Fund supports non-appropriated financial activities, including those related to equipment modernization and disposition sites.
• The ReARMM (Regionally Aligned Readiness and Modernization Model) is a new approach to ensure readiness and modernization in a synchronized and predictable manner.
• MDRS (Modernization Displacement and Repair Sites) are being tested to improve the efficiency of equipment modernization and disposal.
• The report highlights material weaknesses that impacted the ability to obtain a clean audit opinion and outlines corrective actions to address these issues.
• Transparency and accountability are key priorities, with the Army committed to improving financial reporting and budget execution.

Conclusion

• The Army continues to adapt to evolving global threats and challenges, including the pandemic, natural disasters, and conflict operations.
• It remains focused on sustaining readiness, modernizing its force, and improving financial management.
• The 2021 Annual Financial Report serves as a critical tool for leadership to make informed decisions and ensure the Army's moral and financial stewardship.