Download or read book Agency Surplus and M Accounts written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations and published by . This book was released on 1990 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Management written by United States. General Accounting Office and published by . This book was released on 1993 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Control and Financial Management of Expired Appropriation Accounts written by United States. Congress. Senate. Committee on Governmental Affairs and published by . This book was released on 1990 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Use of M Accounts and Related Merged Surplus Authority in the Department of Defense written by United States. Comptroller General of the United States and published by . This book was released on 1981 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Senate Committee on Governmental Affairs requested information relative to the large merged surplus authority balances reported by the Department of Defense at the end of fiscal year 1979. Five specific questions were addressed. The first question concerned whether Congress could use some of the merged surplus authority to meet the current DOD budget requests. Once an appropriation has expired, it is no longer available for obligation. Any unobligated balance in such an appropriation is then withdrawn and returned to its source. These withdrawn balances constitute the merged surplus as opposed to the merged obligated balances known as M accounts. To make expired unobligated balances available again is generally prohibited unless released by an act of Congress. The second question concerned what would constitute a reasonable amount that should remain in a merged surplus account and for what length of time it should remain in that account. A feasible method of reducing the merged surplus authority balance is to eliminate any amount which has been in the merged surplus authority balance 3 years or more. This approach would leave a sufficient amount to cover restorations that may be needed by an agency. The third question concerned significant violations of the merged surplus authority balances within DOD. The reviews initiated by GAO disclosed no evidence of significant misuses of the M account or merged surplus authority balance. The fourth question concerned the proposals made by GAO for limiting and controlling use of merged surplus authority balances. This is a long term objective which agencies must individually consider. The last question was whether the Treasury was required to keep records on these accounts. The agencies alone are reponsible for such records.
Download or read book Financial Audit written by and published by . This book was released on 1988 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Management Agencies Actions to Eliminate M Accounts and Merged Surplus Authority GAO AFMD 93 7 B 245856 U S GAO April 2 1993 written by United States. General Accounting Office and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Management written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-04-23 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: AFMD-93-7 Financial Management: Agencies' Actions to Eliminate 'M' Accounts and Merged Surplus Authority
Download or read book Financial Management written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pursuant to congressional requests, GAO reviewed federal agencies' implementation of Public Law 101-510, focusing on: (1) accountability for expired appropriation accounts; and (2) elimination of M accounts and merged surplus authority. GAO found that: (1) the Department of Defense (DOD) accounted for 47 percent of federal agency merged surplus authority restorations; (2) some DOD actions were unsupported, incomplete, or inappropriate; (3) DOD actions were inconsistent with the purpose and objective of the public law; (4) in 1992, Congress limited DOD reobligation of M account balances and required it to report monthly on reobligations and cancellations of M account funds until it completes its required audit of M account balances; (5) DOD has used current year appropriations to fund contract changes that should have been funded with expired appropriations but, in 1992, Congress authorized DOD to use current year funds for such charges; and (6) the Office of Management and Budget (OMB) and the Department of the Treasury issued guidelines to cancel obligated M account balances, but they did not require agencies to disclose in their financial reports the total amounts of obligations related to canceled budget authority.
Download or read book Agency Surplus and M Accounts written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations and published by . This book was released on 1990 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Decisions of the Comptroller General of the United States written by United States. General Accounting Office and published by . This book was released on 1993 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains a selection of major decisions of the GAO. A digest of all decisions has been issued since Oct. 1989 as: United States. General Accounting Office. Digests of decisions of the Comptroller General of the United States. Before Oct. 1989, digests of unpublished decisions were issued with various titles.
Download or read book Status of Open Recommendations written by United States. General Accounting Office and published by . This book was released on 1992 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Annual Report of the General Accounting Office written by United States. General Accounting Office and published by . This book was released on 1980 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book GAO Documents written by United States. General Accounting Office and published by . This book was released on 1981 with total page 1138 pages. Available in PDF, EPUB and Kindle. Book excerpt: Catalog of reports, decisions and opinions, testimonies and speeches.
Download or read book The Government s Use of m and Merged Surplus Accounts written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-08-29 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Government's Use of 'M' and Merged Surplus Accounts
Download or read book The Army Lawyer written by and published by . This book was released on 1991 with total page 960 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Agency Surplus and M Accounts written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations and published by . This book was released on 1990 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Department of Transportation and Related Agencies Appropriations for 1992 Department of Transportation written by United States. Congress. House. Committee on Appropriations. Subcommittee on Department of Transportation and Related Agencies Appropriations and published by . This book was released on 1991 with total page 1220 pages. Available in PDF, EPUB and Kindle. Book excerpt:
