Accession Number:

AD1167890

Title:

Financial Management: Agencies' Actions to Eliminate "M" Accounts and Merged Surplus Authority

Descriptive Note:

[Technical Report, Congressional Report]

Corporate Author:

United States General Accounting Office

Personal Author(s):

• Chaplin, Donald H
• Stoltz, Roger R.
• Pugnetti, Gregory E.
• Logsdon, Larry W.
• Vannoy, Billy C.
• Williams, Diane L.
• Kepplinger, Gary
• Cambosos, Richard
• Shimamura, Amy M.

Report Date:

1993-04-02

Pagination or Media Count:

60

Abstract:

This report responds to your requests and that of former Representative Andy Ireland regarding implementation of Public Law 101-610, whichchanged the way federal agencies are to account for and report on expired and closed appropriation accounts, including M accounts and merged surplus authority.

Descriptors:

• law
• business administration
• department of defense
• financial management
• national security
• procurement
• united states
• air force
• contracts
• education
• finance
• governments
• payment
• accounting
• commerce
• congress
• contractors

Subject Categories:

• Military Forces and Organizations
• Economics and Cost Analysis
• Administration and Management

Distribution Statement:

[A, Approved For Public Release]