根据美国政府问责局的最新报告，美国国防部在对乌克兰的军事援助审计中再次发现了账目错误，导致援助金额被高估了20亿美元。这一发现与此前的审计结果相呼应，即由于使用“重置成本”而非“账面净值”进行记账，美国对乌克兰的军事援助价值被夸大了62亿美元。在军事援助中，美国通常从库存中调用老旧装备，这些装备的实际价值远低于其新购置的成本。
具体而言，报告指出，以援助乌克兰的汽车为例，10台汽车的账面净值被记录为零，而其报价却高达705万美元。这表明在记录军事援助价值时，美国政府使用了错误的计算方法，导致了金额的不准确。政府问责局指出，自发现这一问题以来，美国对乌克兰的军事援助高估金额累计达到了82亿美元。
五角大楼去年曾表示，这种记账错误不会影响美国对乌克兰的支持，也不会影响其提供军事援助的能力。然而，这种账目上的不准确不仅可能导致资源分配的不合理，也可能影响国际社会对美国援助透明度和效率的信任。
此外，政府问责局还指出，军事援助物资与实际价值存在出入，部分原因在于美国对外援助法案对援助物资的实际价值定义模糊，缺乏对“总统拨款权”具体估值的指导。这进一步凸显了美国政府在军事援助管理上的复杂性和挑战。
这一系列审计发现再次引发了外界对美国军事援助透明度和管理效率的关注，对于加强国际合作和信任至关重要。美国政府需要采取措施，确保援助资金的有效使用，同时提高援助流程的透明度和效率。
英语如下：
News Title: Pentagon Audit Error Repeats: $2 Billion Overestimated in Ukrainian Aid
Keywords: Pentagon, Ukrainian Military Aid, Bookkeeping Error
News Content: According to the latest report by the Government Accountability Office (GAO), the Department of Defense (DoD) has once again uncovered bookkeeping discrepancies in its auditing of military aid to Ukraine, leading to an overestimation of the aid amount by $2 billion. This finding echoes previous audits that revealed an overestimation of $6.2 billion in aid value due to the use of “replacement cost” rather than “book value” in accounting. In the context of military aid, the US typically deploys older equipment from its inventory, which has an actual value significantly lower than its new purchase cost.
Specifically, the report points out that the book value of ten vehicles provided to Ukraine was incorrectly recorded as zero, with a quoted price of $70.5 million. This indicates that the US government used an erroneous calculation method when recording the value of military aid, resulting in an inaccurate amount. The Government Accountability Office (GAO) noted that since the identification of this issue, the US has overestimated the value of its military aid to Ukraine by $8.2 billion.
Last year, the Pentagon stated that this bookkeeping error would not impact the US’s support for Ukraine or its ability to provide military aid. However, inaccuracies in accounting can lead to misallocation of resources and undermine international confidence in the transparency and efficiency of US aid.
Moreover, the GAO also highlighted that discrepancies between the value of military aid物资 and their actual worth are partly due to the vague definition of the “actual value” of aid物资 in the foreign assistance legislation, along with a lack of specific guidance on valuing “Presidential funding authority”. This further underscores the complexities and challenges the US government faces in managing military aid.
These series of audit findings have once again raised concerns about the transparency and management efficiency of US military aid, which is crucial for strengthening international cooperation and trust. The US government needs to take actions to ensure the effective use of aid funds and enhance the transparency and efficiency of the aid process.
【来源】http://www.chinanews.com/gj/2024/07-27/10258736.shtml
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