The financial statements are prepared to report the financial position and results of operations of the Department of the Air Force as required by the "Chief Financial Officers (CFO) Act of 1990," expanded by the "Government Management Reform Act (GMRA) of 1994" and other appropriate legislation. The financial statements are prepared from the books and records of the Air Force in accordance with "Department of Defense Financial Management Regulation (DoDFMR)," Office of Management and Budget (OMB) Bulletin No. 01-09, "Form and Content of Agency Financial Statements," and to the extent possible, Federal Generally Accepted Accounting Principles (GAAP). The financial statements account for all resources for which the Air Force is responsible except that information relative to classified assets, programs, and operations that have been excluded from the statement or otherwise aggregated and reported in such a manner. The information provided is no longer classified.