March 20, 21, 26-28, 1956. 250 pU.S. Government Printing Office, 1956 - 349 pages |
Common terms and phrases
Accounting Office Accounting Procedures Act accounting systems accrual accounting accrual basis accrued expenditures activities administrative amendment amount annual appropriated funds appropriation account Appropriations Committee approved Assistant Director auditing believe bill BORDNER BRASFIELD Budget and Accounting Bureau CAKE certified claims Chairman Comptroller Congress congressional contract authority cost basis cost-based budgets Department of Defense departments and agencies Director for Accounting enactment established estimated executive agencies executive branch expenditure basis FINAN financial management financial reporting GLENN K going HEFFELFINGER implement improved incurred joint accounting June 30 KELLER LANMAN legislation MCNEIL ment million objectives obligated balance obligational authority Office of Accounting operations payment personnel present prior procurement proposed purposes question reprograming request responsibility SCULL Secretary section 216 Senator COTTON Senator KENNEDY Senator PAYNE Senator SYMINGTON Staff Office statement STEWART task force tion Treasury Department UNITED STATES SENATE unobligated
Popular passages
Page 19 - Program was initiated in 1948 by the Secretary of the Treasury, the Director of the Bureau of the Budget, and the Comptroller General, and was given statutory authorization in the Budget and Accounting Procedures Act of 1950.
Page 236 - It by the Secretary of the Senate or the Clerk of the House of Representatives...
Page 233 - Budget concerning their accounting, financial reporting, and budgetary needs, and considering the needs of the other executive agencies, shall prescribe the principles, standards, and related requirements for accounting to be observed by each executive agency, including requirements for suitable integration between the accounting processes of each executive agency and the accounting of the Treasury Department.
Page 11 - Such accounting systems shall be approved by the Comptroller General when deemed by him to be adequate and in conformity with the principles, standards, and related requirements prescribed by him.
Page 2 - June 30, 1976, not later than September 30 of the fiscal year immediately following the fiscal year in which the period of availability for obligation expires...
Page 9 - All claims and demands whatever by the Government of the United States or against it, and all accounts whatever in which the Government of the United States is concerned, either as debtor or creditor, shall be settled and adjusted in the General Accounting Office.
Page 235 - ... appropriations which are not limited to a definite period of time shall be withdrawn in the manner provided in section 1 (a) (2) of this Act whenever the head of the agency concerned shall determine that the purposes for which the appropriation was made has been fulfilled; or in any event, whenever disbursements have not been made against the appropriation for two full consecutive fiscal years: Provided, That amounts of appropriations not limited to a definite period of time which are withdrawn...
Page 4 - SEC. 208. (a) The Director, under such rules and regulations as the President may prescribe, shall appoint and fix the compensation of attorneys and other employees and make expenditures for rent in the District of Columbia printing, binding, telegrams, telephone service, law books, books of reference, periodicals, stationery, furniture, office equipment, other supplies, and necessary expenses of...
Page 127 - ... maintenance of facilities; statements of estimated revenues; and construction program summaries and schedules. C. Accounting and Financial Reporting Responsibilities 1. Basic requirements and purpose. The accounting system meets the Governmental accounting and reporting requirements of US Congress, the General Accounting Office, the Bureau of the Budget, the Treasury Department, the Department of the Interior, the Samoan Fono, and GAS management. The combined responsibilities dictate the establishment...
Page 2 - September 30, 1976, and for any fiscal year commencing on or after October 1, 1976, not later than November 15 following such period or fiscal year, as the case may be...