Author: Publisher: DIANE Publishing
ISBN: 1428946551
Category :
Languages : en
Pages : 35
Book Description
Canceled DOD appropriations $615 million of illegal or otherwise improper adjustments.
Author: Publisher: DIANE Publishing
ISBN: 1428946551
Category :
Languages : en
Pages : 35
Book Description
Canceled DOD appropriations
Author: United States. General Accounting OfficePublisher:
ISBN:
Category :
Languages : en
Pages : 36
Book Description
Canceled DOD Appropriations
Author: Publisher: DIANE Publishing
ISBN: 1428944044
Category :
Languages : en
Pages : 37
Book Description
In 1990, the Congress changed the law governing the use of appropriation accounts because it determined that controls over them were not working. 1 In particular, the Congress found that the Department of Defense (DOD) may have spent hundreds of millions of dollars for purposes that the Congress had not approved. The 1990 law was intended to improve congressional control by providing that, 5 years after the expiration of the period of availability of a fixed-term appropriation, the appropriation account be closed and all remaining balances canceled. After closing, the appropriation account could no longer be used for obligations or expenditures for any purpose. Because agencies need to keep accurate records, they may, in limited circumstances, adjust accounting records pertaining to closed accounts to correct unrecorded or improperly charged disbursements. To justify such an adjustment, an agency must have sufficient documentation for each proposed adjustment to show that the (1) disbursement was made when the appropriation account to be charged was available to cover the disbursement, (2) agency either did not record the disbursement when it was made or charged it to the wrong appropriation account at that time, and (3) proposed adjustment will result in the disbursement being charged to the proper appropriation account.
Dod Contract Management
Author: Gregory D. KutzPublisher: DIANE Publishing
ISBN: 9780756735920
Category : History
Languages : en
Pages : 156
Book Description
Principles of Federal Appropriations Law
Author: Publisher: General Accounting Office
ISBN:
Category : Business & Economics
Languages : en
Pages : 654
Book Description
Presents a basic reference work covering those areas of law in which the Comptroller General renders decisions and which are not covered by other GAO publications. Includes chapters 1-5. Covers the introduction, legal framework, agency regulations and administrative discretion, availability of appropriations: purpose and time,
The Department of Defense
Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management, and Intergovernmental RelationsPublisher:
ISBN:
Category : Waste in government spending
Languages : en
Pages : 72
Book Description
The Defense Department's Illegal Manipulation of Appropriated Funds
Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency, Financial Management, and Intergovernmental RelationsPublisher:
ISBN:
Category : History
Languages : en
Pages : 64
Book Description
DOD contract management overpayments continue and management and accounting issues remain.
Author: Publisher: DIANE Publishing
ISBN: 142894446X
Category :
Languages : en
Pages : 59
Book Description
DOD management examples of inefficient and ineffective business processes
Author: Publisher: DIANE Publishing
ISBN: 1428944478
Category :
Languages : en
Pages : 39
Book Description
DOD financial management
Author: United States. Congress. House. Committee on Government Reform. Subcommittee on National Security, Veterans Affairs, and International RelationsPublisher:
ISBN:
Category : History
Languages : en
Pages : 168
Book Description