D**s
发帖数: 6361 | 1 【 以下文字转载自 Military 讨论区 】
发信人: Daos (刀丝斋), 信区: Military
标 题: 路透社：审计发现美国国防部伪造了数万亿美元的账目
发信站: BBS 未名空间站 (Sat Aug 20 05:49:51 2016, 美东)
2016-8-20
http://www.reuters.com/article/us-usa-audit-army-idUSKCN10U1IG
The United States Army’s finances are so jumbled it had to make trillions
of dollars of improper accounting adjustments to create an illusion that its
books are balanced.
审计发现美军的账目非常混乱。为了符合开支账目甚至不惜修改了账目表，总数高达数
万亿。
The Defense Department’s Inspector General, in a June report, said the Army
made $2.8 trillion in wrongful adjustments to accounting entries in one
quarter alone in 2015, and $6.5 trillion for the year. Yet the Army lacked
receipts and invoices to support those numbers or simply made them up.
国防部检察长在一份6月的报告中指出，2015年一个季度内美军就对账目进行了多达2.8
万亿的修改，全年高达6.5万亿。而且这些修改完全没有收据和发票登记，直接修改了
财务报表。
As a result, the Army’s financial statements for 2015 were “materially
misstated,” the report concluded. The “forced” adjustments rendered the
statements useless because “DoD and Army managers could not rely on the
data in their accounting systems when making management and resource
decisions.”
因此，该报告指出，美军在2015年的财务决算报告是有“重大错误称述”的。这些人为
修改表明财务决算报告完全是废纸，因为国防部不能基于该报告在人事和财务方面做出
正确的决定。
Disclosure of the Army’s manipulation of numbers is the latest example of
the severe accounting problems plaguing the Defense Department for decades.
美军造假账事件只是国防部数十年来几个重大审计问题之一而已。
The report affirms a 2013 Reuters series revealing how the Defense
Department falsified accounting on a large scale as it scrambled to close
its books. As a result, there has been no way to know how the Defense
Department – far and away the biggest chunk of Congress’ annual budget –
spends the public’s money.
该报告同时也表明，2013年路透社关于美军大规模伪造账目的系列报道是真实可信的。
而且，正因为许多账目是伪造的，现在已经无从知晓国防部是如何花掉每一笔纳税人的
钱的，而且这笔开支一直是国会预算中较大的一笔。
The new report focused on the Army’s General Fund, the bigger of its two
main accounts, with assets of $282.6 billion in 2015. The Army lost or didn
’t keep required data, and much of the data it had was inaccurate, the IG
said.
新报告着重于总账，美军检察长指出，美军总账目在2015年有2826亿的账目丢失、不完
整或者不准确。
“Where is the money going? Nobody knows,” said Franklin Spinney, a retired
military analyst for the Pentagon and critic of Defense Department planning.
“这些钱去哪了？现在没人知道”，五角大楼一位退役的军事情报员Franklin Spinney
如此批评。
The significance of the accounting problem goes beyond mere concern for
balancing books, Spinney said. Both presidential candidates have called for
increasing defense spending amid current global tension.
审计问题目前看来急需解决，不仅是账目需要核对，而且现在两位总统候选人都打算增
加军费。
The Army account’s errors will likely carry consequences for the entire
Defense Department.
军队账目的错误会给国防部带来一系列影响。
Congress set a September 30, 2017 deadline for the department to be prepared
to undergo an audit. The Army accounting problems raise doubts about
whether it can meet the deadline – a black mark for Defense, as every other
federal agency undergoes an audit annually.
2017年9月30日是国会给每个部门设定的审计准备期限。美军账目的问题显然使它难以
做好准备。
For years, the Inspector General – the Defense Department’s official
auditor – has inserted a disclaimer on all military annual reports. The
accounting is so unreliable that “the basic financial statements may have
undetected misstatements that are both material and pervasive.”
多年来，美军检察长在年度报告中一直加入了免责声明，表示财务决算报告或许有未发
现的错误，这些错误是严重的而且普遍的。
In an e-mailed statement, a spokesman said the Army “remains committed to
asserting audit readiness” by the deadline and is taking steps to root out
the problems.
在一份电子邮件的声明中，国防部发言人表示美军仍会按时完成审计准备，并开始着手
解决问题。
The spokesman downplayed the significance of the improper changes, which he
said net out to $62.4 billion. “Though there is a high number of
adjustments, we believe the financial statement information is more accurate
than implied in this report,” he said.
该发言人缩小了账目伪造的规模，表示只有624亿，还表示，财务决算报告绝对没有审
计报告中说的那么不准确。
Jack Armstrong, a former Defense Inspector General official in charge of
auditing the Army General Fund, said the same type of unjustified changes to
Army financial statements already were being made when he retired in 2010.
前国防部检查官Jack Armstrong表示，在他退役的2010年的时候，决算报告就已经有问
题了。
The Army issues two types of reports – a budget report and a financial one.
The budget one was completed first. Armstrong said he believes fudged
numbers were inserted into the financial report to make the numbers match.
美军完全是在根据预算报告来制作决算报告。
“They don’t know what the heck the balances should be,” Armstrong said.
他们也不知道账目是如何的。
Some employees of the Defense Finance and Accounting Services (DFAS), which
handles a wide range of Defense Department accounting services, referred
sardonically to preparation of the Army’s year-end statements as “the
grand plug,” Armstrong said. “Plug” is accounting jargon for inserting
made-up numbers.
一些国防部财务和会计局的雇员的工作就是向决算报告中插入伪造的数字。
At first glance adjustments totaling trillions may seem impossible. The
amounts dwarf the Defense Department’s entire budget. Making changes to one
account also require making changes to multiple levels of sub-accounts,
however. That created a domino effect where, essentially, falsifications
kept falling down the line. In many instances this daisy-chain was repeated
multiple times for the same accounting item.
虽然一眼看去，修改数万亿的决算报表是不可能的，因为这超过了国防部的预算。这是
因为修改报表中一个数字需要修改一系列报表，使整个账目吻合。因此同一份伪造数据
在不同账目里被修改了多次。
The IG report also blamed DFAS, saying it too made unjustified changes to
numbers. For example, two DFAS computer systems showed different values of
supplies for missiles and ammunition, the report noted – but rather than
solving the disparity, DFAS personnel inserted a false “correction” to
make the numbers match.
检察长的报告也指责了国防部财务和会计局，认为他们做了不正当的修改。比如会计局
的两个系统中，同一份弹药的支出不一样，他们不去解决二者的不同，反而插入了一条
新的支出来使总支出相等。
DFAS also could not make accurate year-end Army financial statements because
more than 16,000 financial data files had vanished from its computer system
. Faulty computer programming and employees’ inability to detect the flaw
were at fault, the IG said.
会计局现在也没法给出准确的年度军队决算报告，因为超过16000份财务文件消失了。
也没法查证是软件错误还是雇员的问题。
DFAS is studying the report “and has no comment at this time,” a spokesman
said.
一位国防部发言人表示，会计局目前在仔细研究审计报告，目前还没有进一步可透露的
消息。 |
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