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Accession Number:

AD1167890

Title:

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

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.

Author Organization(s):

• United States General Accounting Office

Report Date:

1993-04-02

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.

Document Type:

Conference:

Journal:

Pages:

60

File Size:

4.92MB

Contracts:

Grants:

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

Identifiers:

• appropriations
• m accounts (merged accounts)
• unspent funds

SubjectCategory:

• Military Sciences
• Behavioral and Social Sciences
• Behavioral and Social Sciences

Communities of Interest:

• Biomedical

Distribution Statement:

Approved For Public Release

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