Budget and Accounting: Hearings Before ..., 84-2, May 21, 22, June 12 and 19, 19561956 - 270 pages |
Common terms and phrases
accounting methods Accounting Office Accounting Procedures Act accounting systems accrual accounting accrual basis accrued expenditure basis activities adequate administrative agency budgets Air Force amended annual appropriations Assistant Director believe bill BRASFIELD BROWN Budget and Accounting Budget Bureau carry Chairman DAWSON Commission on Organization Commission's recommendations committee comprehensive reports Comptroller Congress congressional control accounts cost basis cost-based budgets Department of Defense departments and agencies Director for Accounting effect enactment executive agencies executive branch Federal financial management financial reports fiscal functions funds HEFFELFINGER HENDERSON Hoover Commission recommendations Hoover Commission's implement improve accounting internal auditing joint accounting program joint program JONAS June 30 legislation LIPSCOMB MCNEIL ment million objectives Office of Accounting performance budget PINCUS POLAND practices present President procurement proposed question RAPPAPORT record require responsibility Secretary Senate staff statement subcommittee submitted things tion Treasury Department
Popular passages
Page 71 - 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 10 - His final public service, in 1947, was as chairman of one of the task forces of the Commission on Organization of the Executive Branch of the Government headed by former President Herbert Hoover.
Page 19 - 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 71 - 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 90 - Each department head should receive from the Congress administrative authority to organize his department and to place him in control of its administration.
Page 39 - Council, take whatever action may be necessary to achieve, insofar as is possible, (1) consistency in accounting and budget classifications,. (2) synchronization between accounting and budget classifications and organizational structure, and (3) support of the budget justifications by information on performance and program costs as shown by the accounts.
Page 71 - Recommendation No. 7 That the executive budget and congressional appropriations be in terms of estimated annual accrued expenditures, namely, charges for the cost of goods and services estimated to be received.