美国陆军发布2021财年审计结果-226页_6mb

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

Core Content

The United States Army Annual Financial Report for Fiscal Year 2021 outlines the financial and operational performance of the Army, focusing on its strategic goals of readiness, modernization, reform, and people. The report also addresses the Army's financial management practices, audit findings, and efforts to improve transparency and accountability. It highlights the Army's response to the challenges posed by the COVID-19 pandemic, including vaccine distribution and support for national healthcare efforts.

Main Views

1. Army's Mission and Strategic Priorities

• The Army's mission remains constant: deploy, fight, and win the Nation's wars by providing ready, prompt, and sustained land dominance.
• Strategic priorities include:
  • Readiness: Ensuring the Army is prepared to engage all enemies, foreign and domestic.
  • Modernization: Enhancing capabilities and equipment to meet future operational demands.
  • Reform: Improving financial management and operational efficiency.
  • People: Investing in the development and well-being of soldiers, civilians, and their families.

2. Impact of the Pandemic

• The Army administered over one million COVID-19 vaccines at 80 medical treatment facilities globally.
• It also deployed medical task forces to assist communities affected by the pandemic.
• The pandemic affected training operations, leading to reduced fill and graduation rates due to travel restrictions and social distancing measures.
• The Army adapted by:
  • Rescheduling or canceling classes.
  • Reducing class sizes.
  • Expanding distributed learning (dL) and video-based instruction.

3. Financial Overview

• The Army General Fund (GF) received $173 billion in appropriated funds for FY 2021.
• $1.3 billion was allocated specifically for pandemic-related efforts.
• The Army Working Capital Fund (WCF) is also discussed, highlighting budgetary and financial practices.

4. Financial Management and Audit

• The report addresses material weaknesses that affected the Army's ability to obtain a clean audit opinion.
• Corrective actions are being taken to improve financial reporting and transparency.
• The Assistant Secretary of the Army for Financial Management and Comptroller emphasized the importance of sound financial management in supporting the Army's mission.

Key Information

Training and Readiness

• The Army uses training as a core component to maintain readiness and operational capability.
• Training Categories include:
  • 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)

Performance Metrics

• Quota Fill Rate and Graduation Rate are used to measure training effectiveness.
• For FY 2021, the overall quota fill rate was 83%, down from 85% in FY 2019 due to pandemic impacts.
• The overall graduation rate was 94%.
• Some training categories had lower performance:
  • Initial Language had a fill rate of 87% and graduation rate of 58%.
  • OCS had a fill rate of 88% and graduation rate of 92%.
  • OSUT had a fill rate of 85% and graduation rate of 90%.
  • WOBC had a fill rate of 90% and graduation rate of 99%.
  • WOCS had a fill rate of 101% and graduation rate of 95%.

Unit Training

• 78% of brigades scheduled to participate in Combat Training Center (CTC) rotations completed them.
• 14 Active BCTs and 4 Army National Guard BCTs participated in CTC rotations.
• Other units included:
  • 2 Army Service Component Commands
  • 2 Army Corps
  • 8 Army Divisions
  • 3 Army BCTs
  • 6 Army Sustainment Brigades
  • 25 Functional/Multifunctional Brigades
  • 2 Army Special Forces

Leader Development

• The Army invests in long-term leader development through training, education, and experience.
• The Noncommissioned Officer Professional Development System (NCOPDS) and Officer Education System (OES) are critical components.
• The Army continues to focus on developing adaptive, ethical, and competent leaders with a warrior mindset.

Conclusion

• The Army is committed to transformation for the future, focusing on readiness, modernization, reform, and people.
• Despite the challenges of the pandemic, the Army has adapted its training and financial practices to maintain operational effectiveness.
• The ReARMM model is being implemented to improve force generation and modernization.
• The Army is working to ensure financial transparency, correct material weaknesses, and achieve a clean audit opinion.

Document Structure Overview

Key Terms

• ReARMM (Regionally Aligned Readiness and Modernization Model): A new force generation model to improve readiness and modernization.
• MDRS (Modernization Displacement and Repair Sites): Facilities used for equipment disposal and modernization.
• ATTRS (Army Training Requirements and Resources System): A system used to track training and resource allocation.
• DATE (Intelligence-Informed Regional Decisive Action Training Environments): Training environments that simulate real-world scenarios to prepare for multi-domain operations.

Notes

• Quota Fill Rate = Input / Quota
• Graduation Rate = Grad / Input
• Notes on Data:
  • Data reflects Army students only.
  • All data is based on start date.
  • Complete FY 2021 data was not available at the time of publication due to ongoing training programs.

This report underscores the Army's ongoing commitment to national security, operational readiness, and financial accountability.