Fiscal, Budgeting, and Accounting Systems of Federal Government: A Report with Recommendations, 3권

U.S. Government Printing Office, 1949 - 110페이지

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105 페이지 - A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.
53 페이지 - President, shall make a detailed study of the departments and establishments for the purpose of enabling the President to determine what changes (with a view of securing greater economy and efficiency in the conduct of the public service...
82 페이지 - The financial transactions of the Corporation for any fiscal year during which Federal funds are available to finance any portion of its operations may be audited by the General Accounting Office in accordance with the principles and procedures applicable to commercial corporate transactions and under such rules and regulations as may be prescribed by the Comptroller General of the United States.
7 페이지 - UNITED STATES SECTION. (a) COMMISSIONERS. — The United States shall be represented on the Commission by four United States Commissioners who are knowledgeable or experienced concerning Pacific salmon, to be appointed by and serve at the pleasure of the President. Of these, one shall be an official of the United States Government who shall be a nonvoting member of the United States Section; one shall be a resident of the State of Alaska and shall be appointed from a list of at least six qualified...
89 페이지 - ... of the Revenue Act of September 23, 1950. This time there was virtually no restraint as certificates were issued at the rate of a billion dollars worth a month. A preliminary investigation of the first $1,800 million in certificates and covering chiefly just the steel industry was made by the House Committee on Expenditures in the Executive Departments. In its report dated May 28. 1951, the committee concluded : "The certificate of necessity program is the biggest bonanza that ever came down...
72 페이지 - IbldJ — —— Poor Timing of Budget Submission to Congress According to the same task force report, the present timing of -the submission of the President's budget to Congress has two serious shortcomings . In the first place, it requires the budget to be submitted by the outgoing President whenever there is a new President. According to present practice, the budget is sent to Congress soon after that body meets in the first week of January. Since a new President does not take office under the...
77 페이지 - ... for the clear execution of the provisions made by the Congress. It would also simplify the reporting and accounting system. Appropriation Structure and Performance Budgeting The present appropriation structure underlying the budget is a patchwork affair evolved over a great many years and following no rational pattern. In some areas of the budget, there are entirely too many appropriation items ; in others perhaps too few. Some appropriation items are exceedingly broad in scope; others are narrow...

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