Budgeting and Accounting Procedures Act of 1950: Hearing, 81st Congre 2nd Session, July 11, 1950 |
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38 Stat Accounting Act accounting and auditing accounting and reporting Accounting Office accounting systems accrual accounting Act of August Act of June Act of March Administration amended 39 appropriation bill approval auditing provisions authority basis BONNER Budget and Accounting budgetary Bureau BURNSIDE CHAIRMAN Committee on Expenditures comprehensive audit Comptroller Congress cooperative department or establishment Director effective eliminate enacted estimates executive agencies executive branch Federal financial reporting fiscal functions funds Government HARDY HARVEY heading HOFFMAN Hoover Commission improved accounting internal control joint accounting program joint program July 12 June 25 June 30 KARSTEN LAWTON ledger accounts legislation LOVRE ment operations performance budget present priation principles proposed purpose questions repealed responsibility Revised Statutes U. S. C. RIEHLMAN Secretary SNYDER section 201 simplified statement Statutes at Large submission tion title 31 transfer Treasury Department volume 32 vouchers WARREN WEITZEL WILLIAM L YATES
Popular passages
Page 17 - Program was initiated in 1948 by the Secretary of the Treasury, the Director of the Bureau of the Budget and the Comptroller General of the United States, and was given statutory authorization in the Budget and Accounting Procedures Act of 1950.
Page 56 - Also, the Comptroller General, the Secretary of the Treasury, and the Director of the Bureau of the Budget conduct a continuous program for the improvement of accounting and financial reporting.
Page 4 - Stat. 23) ; (5) suitable integration of the accounting of the agency with the accountIng of the Treasury Department in connection with the central accounting and reporting responsibilities imposed on the Secretary of the Treasury by section 114 of this part. (b) The accounting systems of executive agencies shall conform to the principles, -standards, and related requirements prescribed by the Comptroller General pursuant to section 112(a) of this part (31 USC 66a).
Page 5 - 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.
Page 2 - ... the Treasury at the end of the fiscal year in progress, and (3) the estimated condition of the Treasury at the end of the ensuing fiscal year, if the financial proposals contained in the budget are adopted...
Page 7 - Offices" of the Act of March 4, 1911 (36 Stat. 1292; USC, title 31, sec. 583 (4)), as reads: ", and the Secretary of the Treasury shall, for the fiscal year nineteen hundred and thirteen, and annually thereafter, submit to Congress, in the regular book of estimates, detailed estimates for the expenses of this Service".
Page 54 - As used hereafter in this section the term "appropriation" means appropriations, funds, and authorizations to create obligations by contract in advance of appropriations.
Page 6 - Office shall have access to all books, accounts, financial records, reports, files, and all other papers, things, or property belonging to or in use by the...
Page 6 - executive agency" means any executive department or independent establishment in the executive branch of the Government, including any wholly owned Government corporation. (b) The term "Federal agency...
Page 59 - Committee on Government Operations as follows: (1) "Every executive department and independent establishment of the Government shall, upon request of the Committee on Expenditures in the Executive Departments of the House of Representatives...