Budgeting and Accounting: Hearing Before the Subcommittee on Reorganization of the Committee on Government Operations, United States Senate, Eighty-fifth Congress, First Session, on S. 316 and S. 434, Bills to Provide for Improved, Methods of Stating Budget Estimates. April 12, 1957U.S. Government Printing Office, 1957 - 62페이지 |
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84th Congress accrual accounting accrued expendi accrued expenditure basis actually amendment amount annual accrued expenditure appro appropriation act appropriation bills appropriation of funds Appropriations Committee believe BRUNDAGE Budget and Accounting budget estimates Bureau CAMPBELL carryover balances Chairman Committee on Government Comptroller congressional control delivery Department of Defense determined dollars effect enactment estimates for proposed executive agencies executive branch expenditure budget financial management fiscal forward contracting Government Operations implement improved JOSEPH CAMPBELL lapse long-lead-time items long-lead-time programs MARGARET CHASE SMITH MCNEIL ment method necessary objectives outline plan payment practices President priations proposed appropriations Public Law 863 question received recommendations second Hoover Commission section 201 Senator HUMPHREY Senator KENNEDY Senator SMITH spending statement STEWART Subcommittee on Reorganization subsection subsequent supplemental appropriations task force terms of obligational tion tract authority Treasury ture basis United States Senate unobligated unused contract authority
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3 페이지 - ... (2) With full recognition of the constitutional right of either House to change the rules (so far as relating to the procedure of that House) at any time, In the same manner, and to the same extent as in the case of any other rule of that House.
3 페이지 - As an exercise of the rule-making power of the Senate and the House of Representatives, respectively, and as such they shall be considered as part of the rules of each House, respectively...
8 페이지 - Recommendation No. 17: That each department and agency be authorized to maintain a single account under each appropriation title or fund for controlling the amount available for the liquidation of valid obligations.
3 페이지 - Representatives, respectively, and as such it is deemed a part of the rules of each House, respectively, but applicable only with respect to the procedure to be followed in that House in the case of...
5 페이지 - The requests of the departments and establishments for appropriations shall, in such manner and at such times as may be determined by the President, be developed from cost-based budgets.
4 페이지 - 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.
6 페이지 - Congress should be for 1-year periods and in terms of authority to make such expenditures. The term "accrued expenditures" represents the charges incurred for goods and services received and other assets acquired, whether or not payment has been made and whether or not invoices have been received. Thus, the term "accrued expenditures" is not synonymous with cash disbursements.
25 페이지 - ... current conditions and the inventories and other assets on hand, after considering the total estimated costs of a program. We believe that total estimated costs should be considered by both the agencies and Congress before a program is initiated in the Government and while a program is being performed. All of the present safeguards of consideration and control of total program costs are retained under the annual accrued expenditure basis of stating appropriations. Indeed, they are improved because,...
5 페이지 - Annual accrued expenditures' shall relate to goods and services to be received in a fiscal year, advance payments, progress payments, and such other payments as are authorized by law to be made in such fiscal year.
25 페이지 - An examination of the present-day practices in the long lead-time areas (for example, in procurement, construction, and research and development) involving extensive reprograming, a multitude of changes in engineering plans and specifications during the period of production of many items, and other factors, discloses the necessity for controlling total costs in terms of annual accrued expenditures. Because of these inherent factors in the operations involved, cost budgets as provided by Public Law...