Here's a possible explanation, far down in the article:
At first glance adjustments totaling trillions may seem impossible. The amounts dwarf the Defense Department’s entire budget. Making changes to one account also require making changes to multiple levels of sub-accounts, however. That created a domino effect where, essentially, falsifications kept falling down the line. In many instances this daisy-chain was repeated multiple times for the same accounting item.
Julius Levinson: You don't actually think they spend $20,000 on a hammer, $30,000 on a toilet seat, do you?
reminds me of my first (and only) attempt to master Double Entry bookkeeping in Peachtree Accounting.
No matter how I entered things the Balance went screwy.
A Bookkeeper I aint!
Doublespeak!