Financial Management in the Federal Government: A Comprehensive Analysis of Existing and Proposed Legislation Including Financial Management Improvements Made on a Government-wide Basis
U.S. Government Printing Office, 1961 - Budget - 366 pages
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84th Congress Accounting Office accounting system accrued expenditure action activities addition administrative agencies amended amount annual appropriation bill appropriations approved audit authority balances basis bill Budget and Accounting Bureau chairman changes checks Commission Committee Committee on Government complete Comptroller Cong Congress congressional continued contract corporations cost Defense Department determine directed disbursing effective enacted equipment established estimated executive branch existing expenditures Federal fiscal functions funds further Government Government Operations Hoover House improvements internal issued July June legislative limitations major ment method military million necessary objectives obligations operations organization passed payment performance period Post Office Postmaster practices prepared prescribed present President procedures processing proposed Public Law recommendations records reduced Reorganization Representatives Rept requests resolution respect responsibility result savings Secretary Senate staff submitted supplies tions transferred Treasury United
Page 45 - ... prevent expenditures in one portion of the year which may necessitate deficiency or additional appropriations to complete the service of the fiscal year for which said appropriations are made...
Page 321 - Office in accordance witih. 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. The audit shall be conducted at the place or places where the accounts of the respective corporations are normally kept.
Page 233 - The President may approve any appropriation and disapprove any other appropriation in the same bill. In such case he shall, in signing the bill, designate the appropriations disapproved; and shall return a copy of such appropriations, with his objections, to the House in which the bill shall have originated; and the same proceedings shall then be had as in case of other bills disapproved by the President.
Page 255 - No officer or employee of the United States shall make or authorize an expenditure from or create or authorize an obligation under any appropriation or fund in excess of the amount available therein ; nor shall any such officer or employee involve the Government in any contract or other obligation, for the payment of money for any purpose, in advance of appropriations made for such purpose, unless such contract or obligation is authorized by law.
Page 8 - All claims and demands whatever by the Government of the United States or against it, and all accounts whatever in which the Government of the United States is concerned, either as debtor or creditor, shall be settled and adjusted in the General Accounting Office.
Page 253 - In apportioning any appropriation, reserves may be established to provide for contingencies, or to effect savings whenever savings are made possible by or through changes in requirements, greater efficiency of operations, or other developments subsequent to the date on which such appropriation was made available.
Page 321 - The representatives of the General Accounting 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 District and necessary to facilitate the audit...
Page 10 - General has become permanently incapacitated or has been inefficient, or guilty of neglect of duty, or of malfeasance in office, or of any felony or conduct involving moral turpitude, and for no other cause and in no other manner except by impeachment.