Financial management in the Federal Government : selected information on financial developments in the Federal Government and on legislation

목차 (Table of Contents)

• CONTENTS
• Letter of transmittal = Ⅲ
• Letter of submittal = Ⅴ
• Introduction = 1
• PART Ⅰ. FlNANCIAL MANAGEMENT LEGISLATION, 87TH-91ST CONGRESSES (1961-70)
• Introduction = 3
• Congressional attempts to control the budget = 4
• Limitations on expenditures and obligations = 4
• Revenue Act of 1964(Public Law 88-272, February 26,1964) = 4
• Continuing appropriations, 1968(Public Law 90-218, December 18, 1967) = 6
• Revenue and Expenditure Control Act of 1968(Public Law 90-364, June 28, 1968) = 7
• Expenditure limitations = 8
• New obligational authority = 8
• Unobligated balances = 8
• Budget treatment of expenditure and obligation limitations, 1970 = 8
• Second Supplemental Appropriations Act, 1969(Public Law 91-47, July 22,1969) = 10
• Continuing appropriations = 11
• Civilian employment = 12
• Public debt limitations = 13
• Increases In the public debt limit = 14
• Provisions of the Legislative Reorganization Act of 1970 = 14
• The budget, appropriations process, and costing of legislative proposals = 15
• Data processing system and budget standard classification = 16
• Assistance to the Congress = 17
• Budgetary and fiscal operations = 17
• Presentation of Information = 18
• Estimates and reports = 18
• Long-range plans = 19
• Tax-related provisions = 19
• Financing through sales of certificates of participation In loans = 20
• Management improvement = 21
• Accounting methods and restrictions = 21
• Accounting for Indirect costs = 21
• Department of Defense accounting system for operations = 22
• Uniform cost accounting standards = 23
• Cost Accounting Standards Board = 25
• The Commission on Government Procurement = 26
• Contract profit study by the Comptroller General = 27
• Independent research and development and related costs in defense procurement = 27
• Government procurement = 28
• Public Law 87-653, armed services - Procurement = 29
• Truth in negotiations = 29
• Simplification of the disbursement process = 30
• Examination of disbursement vouchers = 30
• Payments to individuals = 30
• Duties of disbursing officers = 31
• Reimbursements, transfer of funds, and revolving funds = 32
• Agency reimbursements = 32
• Other reimbursements = 33
• Transfer of funds = 33
• General Supply Fund = 34
• Department of Agriculture working capital fund = 34
• Department of Defense working capital funds = 35
• Settlement of judgments and claims = 35
• Public Law 87-187, judgments and settlements - payment = 35
• Public Law 89-506, tort claims - agency consideration = 35
• Public Law 89-508, Federal Claims Collection Act of 1966 = 36
• Public Law 90-616, claims - executive agencies - overpayment of pay = 36
• Foreign aid program = 36
• Post office reorganization = 37
• Federal grants-in-aid to State and local governments = 37
• Intergovernmental Cooperation Act of 1968 = 37
• State accounting for grant-in-aid funds = 38
• Transfer of funds = 38
• Interest earned on grant funds = 39
• Advance funding = 39
• Joint funding = 40
• The development of audit standards = 40
• Other financial management legislation = 41
• Foreign currencies and the balance of payments = 41
• Reserved foreign currencies = 42
• Coinage = 43
• Joint Commission on the Coinage = 44
• PART Ⅱ. DEVELOPMENTS IN GOVERNMENT-WIDE FINANCIAL MANAGEMENT, 1961-70
• The President's Commission of Budget Concepts = 45
• Recommendations implemented in the annual budget = 46
• Unified, comprehensive budget = 46
• Broad financial plan = 46
• Action requested of the Congress = 46
• Coverage of all programs = 47
• Distinction between loans and expenditures = 47
• Guarantee of private loans = 48
• "Participation certificates" in loans = 48
• Presentation of the means of financing = 48
• Offsetting of proprietary receipts = 49
• No capital budget = 49
• Recommendations for later implementation in the annual budget = 49
• Accrual basis of stating budget totals = 49
• Identification of subsidies in loan programs = 50
• Recommendation on other matters of budget presentation = 51
• Possible legislation = 51
• Definition of debt subject to overall limitation = 52
• Agencies and programs covered by the budget = 52
• Concept of trust fund appropriations = 53
• Other changes related to the Commission's report = 53
• Terminology = 53
• Obligation aggregates monthly = 53
• Exclusion of District of Columbia Government = 54
• Review of deposit funds = 54
• The Planning-Programming-Budgeting System(PPBS) = 54
• Department of Defense innovations = 54
• History of PPBS from 1965 = 55
• Agency program structures = 57
• Staffing and manpower for PPBS = 58
• The use of discounting in systems analysis = 59
• Problem in implementing PPBS = 61
• Improvements and potential = 62
• Caveats = 62
• Admonitions = 63
• The Joint Financial Management Improvement Program = 64
• Introduction = 64
• Statistical sampling in voucher examination = 66
• Modernization of central reporting = 66
• The letter-or-credit method of nnancing = 66
• Survey of financial administration of Federal grants-in-aid to State and local governments = 68
• Study or transportation in civil agencies = 69
• Increased use or computers in financial management = 70
• Introduction = 70
• Kinds and cost of systems = 71
• Computer uses and agency distribution = 72
• Presidential support = 74
• Government-wide use of automatic data processing equipment = 75
• Centralized tax payment data processing = 77
• PART Ⅲ. AGENCY DEVELOPMENTS IN FINANCIAL MANAGEMENT, 1961-70
• Bureau of the Budget = 79
• Financial administration of grant-in-aid programs = 79
• Cost determination under grants to educational institutions = 80
• Guides and procedures pertaining to State and local governments = 80
• Intergovernmental cooperation = 81
• Civil Service Commission = 81
• Recruiting and examining = 82
• Management Sciences Training Center = 83
• Objectives and scope = 84
• Methods and staffing = 85
• International and State and local activities = 86
• General Accounting Office = 86
• Audit and review of Federal programs = 87
• Use of systems analysis = 89
• Review and approval of accounting principles and standards and systems designs = 90
• Prescribing accounting principles, standards, and related requirements = 90
• GAO assistance in accounting systems development = 90
• Reviewing and approving agency accounting systems designs = 91
• Reviewing and reporting on agency accounting systems = 92
• Training and development of professional staff = 92
• Treasury Department = 93
• Organization changes = 93
• Central accounting and reporting = 94
• Modification of Treasury-agency accounting relationships = 94
• Scope of reporting = 94
• Monthly Treasury statement = 95
• Foreign currency = 95
• Other reports = 96
• Central disbursing = 97
• Technollgical improvements = 97
• U.S. Treasurer's operations = 98
• Check payment and reconciliation = 98
• Settlement of check claims = 98
• Improvements in collecting commercial checks = 98
• Accounting for Federal Reserve notes = 99
• Other improvements in fiscal operations = 99
• Federal tax deposit system = 99
• Central payroll service = 100
• Withdrawal of Federal cash for advances = 100
• Payments to financial organizations for credit to employees' accounts = 101
• Allotments of pay for employees' savings accounts in financial organizations = 101
• Treasury Fiscal Requirements Manual = 101
• Index = 103
• APPENDIX
• Financial Management in the Federal Government(S. Doc. 11, 87th Cong., 1st sess.) = 111