1Army MWR FY 2004 Annual Report
The annual report of the Army’s Morale, Welfare, andRecreation programs and related activities is preparedby the U.S. Army Community and Family Support Cen-ter. The report reﬂects operating results for Fiscal Year2004 and provides an overview of programs to constitu-ent commanders and customers who are the recipientsof these services and from whom revenues are derived.Where appropriate for continuity and clarity, some pro-gram narratives may be continued into Fiscal Year 2005.Nonappropriated ﬁnancial data is compiled fromaudited and unaudited operating results of ﬁeld operat-ing and Headquarters nonappropriated fund activities.
The U.S. Army Audit Agency and command InternalReview elements periodically test ﬁnancial componentsof ﬁeld nonappropriated fund activities. Commercialauditors conduct annual audits of Headquarters nonap-propriated funds. The CFSC also submits to indepen-dent commercial auditors who conduct annual audits of Headquarters nonappropriated funds using GenerallyAccepted Government Auditing Standards, which aremore rigorous then commercial accounting standards.For Fiscal Year 2004, auditors concluded that the ﬁnan-cial position of these funds and the results of opera-tions and cash ﬂow were in conformity with accountingprinciples generally accepted in the United States of America.