Annual Report of the General Accounting OfficeThe Office, 1937 - Finance, Public |
From inside the book
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Page 4
... transactions and the accounting pro- cedure to be followed , thus insuring against incomplete records and faulty procedures , either of which might cause the audit to be entirely ineffective or practically impossible of accomplishment ...
... transactions and the accounting pro- cedure to be followed , thus insuring against incomplete records and faulty procedures , either of which might cause the audit to be entirely ineffective or practically impossible of accomplishment ...
Page 5
... transactions , in such form as shall make possible an intelligent and adequate audit . For many years much thought has been given to determining by decisions and regulations the evidence which must accompany accounts submitted for audit ...
... transactions , in such form as shall make possible an intelligent and adequate audit . For many years much thought has been given to determining by decisions and regulations the evidence which must accompany accounts submitted for audit ...
Page 6
... transactions to be reviewed . Meager and unmethodical records promise meager and unmethodical audits . On the other hand , prescribed accounting systems accomplish nothing unless they are properly installed and maintained . And , when ...
... transactions to be reviewed . Meager and unmethodical records promise meager and unmethodical audits . On the other hand , prescribed accounting systems accomplish nothing unless they are properly installed and maintained . And , when ...
Page 7
... transactions were being maintained . In connection with practically all revenue accounts it was observed that there did not exist any method of centralized control though the facilities therefor were readily available . The records of ...
... transactions were being maintained . In connection with practically all revenue accounts it was observed that there did not exist any method of centralized control though the facilities therefor were readily available . The records of ...
Page 21
... transactions , as evidenced by the following extract from letter of its president , under date of July 21 , 1934 , in reply to letter of the Comp- troller General , dated July 14 , 1934 : Because of the fact that these funds were ...
... transactions , as evidenced by the following extract from letter of its president , under date of July 21 , 1934 , in reply to letter of the Comp- troller General , dated July 14 , 1934 : Because of the fact that these funds were ...
Common terms and phrases
49 Stat 57 Stat Accounting Office Act of June adjustment advances to disbursing agencies Agriculture amended Amounts returned appropriations for prior Appropriations transferred approved audit authorized Balance from appropriations Balances available Board Bureau certificates checks collections Commission Comptroller Congress contracts Corporation Department or establishment departments and establishments deposit disallowed disbursing officers District of Columbia Division employees examination expenditures expenses Farm Credit Administration Federal filed fiscal year 1939 Government hand July hand June 30 Indian involved June 28 Loan ment Miscellaneous money orders operation Panama Canal Panama Railroad pay rolls payments personnel postmasters preaudited prescribed procedure Progress Administration receipts received regulations request returned to surplus Revised Statutes SCHEDULE Secretary settlement statement surplus fund Tennessee Valley Authority thereof tion Total advances Total deductions Total funds available transactions transportation Treasury Department U. S. Maritime Commission Unadvanced balance vouchers warrants
Popular passages
Page 76 - All departments and establishments shall furnish to the Comptroller General such information regarding the powers, duties, activities, organization, financial transactions, and methods of business of their respective offices as he may from time to time require of them; and the Comptroller General, or any of his assistants or employees, when duly authorized by him, shall, for the purpose of securing such information, have access to and the right to examine any books, documents, papers, or records...
Page 64 - The Board shall from time to time certify to the Secretary of the Treasury for payment to each State...
Page 218 - Government, to enter into contracts and into amendments or modifications of contracts heretofore or hereafter made and to make advance progress and other payments, thereon, without regard to the provisions of law relating to the making, performance, amendment, or modification of contracts whenever he deems such action would facilitate the prosecution of the war...
Page 58 - Any executive department or independent establishment of the Government, or any bureau or office thereof, if funds are available therefor and if it is determined by the head of such executive department, establishment, bureau, or office, to be in the interest of the Government to do so, may place orders with any other such department, establishment, bureau, or office for materials, supplies, equipment, work, or services, of any kind that such requisitioned Federal...
Page 301 - State to make a certificate of the amount of such expenditure as he may think it advisable not to specify; and every such certificate shall be deemed a sufficient voucher for the sum therein expressed to have been expended.
Page 66 - Labor for such prior quarter. (3) The Secretary of the Treasury shall thereupon, through the Division of Disbursement of the Treasury Department and prior to audit or settlement by the General Accounting Office, pay to the State, at the time or times fixed by the Secretary of Labor, the amount so certified.
Page 17 - The board of directors of the Corporation shall determine and prescribe the manner in which its obligations shall be incurred and its expenses allowed and paid.
Page 174 - When any such property or the use thereof is so requisitioned, the owner thereof shall be paid just compensation for the property taken or for the use of such property, but in no case shall the value of the property taken or used be deemed enhanced by the causes necessitating the taking or use.
Page 58 - Hospital in accordance herewith shall not be subject to audit or certification in advance of payment...
Page 11 - Except as otherwise provided by law, sums appropriated for the various branches of expenditure in the public service shall be applied solely to the objects for which they are. respectively made, and for no others.