It might also be write-downs on assets that should have been taken over decades and weren't.
I'd love an actual accountants' (or anyone else's) take on things, but that explains at least how both the total budget number and the adjustment number can both be correct.
Ie,adjustments were less surgically applied line-item corrections, and more bandaids to fix what could easily be underlying math errors.
So if a unit budget was $10mil one year, and could only account for $9mil, they might make $1mil in adjustments to avoid coming in under budget (a kiss of death, as your next year's budget would be cut by however short you were).
Lots of this kind of accounting was made public last yr in the army, so this isn't a total shock:https://www.reuters.com/article/us-usa-audit-army/u-s-army-f...
Maybe the reports don't say what they claim (I'm no accountant), but if they do, the only other possibility I see is outright fabrication of official documents (with signatures!) by people who aren't exactly anonymous loonies.
https://missingmoney.solari.com/dod-and-hud-missing-money-su...