We performed an examination attestation to establish beginning balances for the audit of the Principal U.S. Army Corps of Engineers (USACE), Civil Works, Financial Statements for the Fiscal Years Ending September 30, 2004 and 2003. USACE reports General Property, Plant, and Equipment (PP&E) as an asset line item on the Civil Works Balance Sheet. For FY 2003, the net book value of PP&E was $30.9 billion. Buildings and other structures ...