To Improve Budgeting, Accounting and Auditing Methods of the Federal Government: Hearings Before the Committee on Expenditures in the Executive Departments, United States Senate, Eighty-first Congress, Second Session, on S. 2054 (and Amendments) to Authorize the President to Determine the Form of the National Budget and of Departmental Estimates, to Modernize and Simplify Government Accounting and Auditing Methods and Procedures, and for Other PurposesUnited States. Congress. Senate. Committee on Expenditures in the Executive Departments, United States. Congress. Senate. Committee on Government Operations U.S. Government Printing Office, 1950 - Всего страниц: 255 |
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Стр. 7
... thing is sure . The actual operation of any such system would inevitably result ultimately in giving the executive branch full authority to determine , according to its own ideas , the objects for which an appropriation legally may be ...
... thing is sure . The actual operation of any such system would inevitably result ultimately in giving the executive branch full authority to determine , according to its own ideas , the objects for which an appropriation legally may be ...
Стр. 25
... things . There is nothing in it which is revolutionary , as every element is drawn from our own experience either in Government or large- scale business . I endorse this program and feel confident that it will commend itself to you also ...
... things . There is nothing in it which is revolutionary , as every element is drawn from our own experience either in Government or large- scale business . I endorse this program and feel confident that it will commend itself to you also ...
Стр. 33
... thing to handle . The CHAIRMAN . That would mean that you would have until the third of April to submit a budget , would it not ? Mr. LAWTON . Approximately , yes . The CHAIRMAN . That would give the Congress only a very few days ' time ...
... thing to handle . The CHAIRMAN . That would mean that you would have until the third of April to submit a budget , would it not ? Mr. LAWTON . Approximately , yes . The CHAIRMAN . That would give the Congress only a very few days ' time ...
Стр. 34
... things which the agency does , the activities in which the agency engages . In the case of an agricultural appropriation it may mean the investigation of a certain type of pest , or the experimental 34 GOVERNMENT BUDGETING AND ...
... things which the agency does , the activities in which the agency engages . In the case of an agricultural appropriation it may mean the investigation of a certain type of pest , or the experimental 34 GOVERNMENT BUDGETING AND ...
Стр. 35
... things to be accomplished , the things to be done , rather than the tools with which you do them , which was the former system . Under the former system the main classification in the budget was on " objects of expenditure , " the means ...
... things to be accomplished , the things to be done , rather than the tools with which you do them , which was the former system . Under the former system the main classification in the budget was on " objects of expenditure , " the means ...
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accomplished Accounting Act accounting and reporting Accounting Office accounting systems activities administrative examination amendments ANDREWS appropriation approval auditor authority basis bill Budget and Accounting Bureau CHAIRMAN Coast Guard Coleman Andrews committee Comptroller CONGRESS THE LIBRARY cooperative cost Department of Defense department or establishment Director disbursing officers effective enacted estimates executive agencies executive branch executive department expenditures financial reports fiscal functions funds Government's Hoover Commission improvement independent audit installation joint accounting program joint program June 30 LAWTON legislation LIBRARY OF CONGRESS McClellan MCCORMICK MCNEIL ment needs objectives operations organization PELOUBET performance budget practices prescribe present President problem procedures property accounting proposed provisions question recommendations regulations Reorganization repeal requirements respect responsibility RESS result Senator MUNDT Senator SCHOEPPEL Senator SMITH simplified staff Stat statement Statutes at Large submitted task force tion title 31 transferred Treasury Department troller United United States Code vouchers Warren
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Стр. 56 - Such term does not include the Comptroller General of the United States or the General Accounting Office, which are a part of the legislative branch of the Government. MATTERS DEEMED TO BE REORGANIZATIONS SEC. 8. For the purposes of this Act the term "reorganization" means any transfer, consolidation, coordination, authorization, or abolition, referred to in section 3.
Стр. 250 - Treasury at the end of the last completed fiscal year, (2) the estimated condition of 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...
Стр. 21 - 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".
Стр. 253 - ... the general accounting office at their grades and salaries on July 1, 1921. All books, records, documents, papers, furniture, office equipment, and other property of these offices, and of the Division of Bookkeeping and Warrants, so far as they relate to the work of such division transferred by section 304, shall become the property of the general accounting office. The general accounting office shall occupy temporarily the rooms now occupied by the office of the Comptroller of the Treasury and...
Стр. 212 - General, the Director of the Bureau of the Budget, the Secretary of the Treasury, and the Administrator of...
Стр. 250 - Government for the ensuing fiscal year; except that the estimates for such year for the legislative branch of the Government and the Supreme Court of the United States shall be transmitted to the President on or before October 15 of each year, and shall be included by him in the Budget without revision...
Стр. 55 - 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.
Стр. 253 - Treasury are abolished, to take effect July 1, 1921. All other officers and employees of the office of the Comptroller of the Treasury shall...
Стр. 254 - 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...
Стр. 253 - 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.