Understanding Similarities & Differences Between Accrual & Cash Deficits
| Author | : United States. Government Accountability Office |
| Publisher | : DIANE Publishing |
| Total Pages | : 46 |
| Release | : 2006 |
| Genre | : |
| ISBN | : 9781422311691 |
The Accrual Method For Funding Military Retirement
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The Accrual Method for Funding Military Retirement
| Author | : Richard Eisenman |
| Publisher | : RAND Corporation |
| Total Pages | : 106 |
| Release | : 2001 |
| Genre | : History |
| ISBN | : |
Until 1984, the amount appearing in the DoD budget under "military retirement" was the annual payment to retired military personnel or their survivors--equaling approximately $16 billion that year. That amount reflected the number of retirees and the retirement system that resulted from force-management decisions made 20 or more years earlier. Those managing the personnel force in 1984 essentially had no control over these retirement-budget payments. Similarly, force managers in 1984 could make decisions influencing future retirement expenditures without answering for them in their own budgets. Policymakers were concerned that this system could result in increasingly expensive retirement plans, a more senior force, more retirees than justified by force-readiness considerations, and poor decisions involving substitution of civilian and military personnel and between capital and labor investments.
Accounting for Inventory and Related Property
| Author | : United States. Federal Accounting Standards Advisory Board |
| Publisher | : |
| Total Pages | : 56 |
| Release | : 1993 |
| Genre | : Accounting |
| ISBN | : |
Implementing Accrual Accounting in the Public Sector
| Author | : Ms.Suzanne Flynn |
| Publisher | : International Monetary Fund |
| Total Pages | : 59 |
| Release | : 2016-08-05 |
| Genre | : Business & Economics |
| ISBN | : 1475521758 |
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Defense Health Care
| Author | : |
| Publisher | : DIANE Publishing |
| Total Pages | : 36 |
| Release | : 1993 |
| Genre | : |
| ISBN | : 9781422329467 |
In October 1989 the Department of Defense introduced its Corporate Information Management (CIM) initiative to reengineer its business practices and make better use of information technology. In May 1990, a Medical Functional Group was established within the Office of the Assistant Secretary of Defense for Health Affairs to institutionalize the CIM process within the Military Health Services System. This letter addresses our review of CIN's implementation in military health services--one of the eight functional areas selected for initial CIM implementation. At a time when health care costs are rising dramatically, CIM offers opportunities to reduce not only health care information technology expenses but, more important, the overall costs of providing care.
Accounting for Selected Assets and Liabilities
| Author | : United States. Federal Accounting Standards Advisory Board |
| Publisher | : |
| Total Pages | : 68 |
| Release | : 1993 |
| Genre | : Accounting |
| ISBN | : |
The Accrual Method for Funding Military Retirement: Assessment and Recommended Changes
| Author | : |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2001 |
| Genre | : Accrual basis accounting |
| ISBN | : |
Until 1984, the amount appearing in the DoD budget under "military retirement" was the annual payment to retired military personnel or their survivors--equaling approximately $16 billion that year. That amount reflected the number of retirees and the retirement system that resulted from force-management decisions made 20 or more years earlier. Those managing the personnel force in 1984 essentially had no control over these retirement-budget payments. Similarly, force managers in 1984 could make decisions influencing future retirement expenditures without answering for them in their own budgets. Policymakers were concerned that this system could result in increasingly expensive retirement plans, a more senior force, more retirees than justified by force-readiness considerations, and poor decisions involving substitution of civilian and military personnel and between capital and labor investments.
Circular No. A-11
| Author | : Omb |
| Publisher | : |
| Total Pages | : 534 |
| Release | : 2019-06-29 |
| Genre | : |
| ISBN | : 9781077077607 |
The June 2019 OMB Circular No. A-11 provides guidance on preparing the FY 2021 Budget and instructions on budget execution. Released in June 2019, it's printed in two volumes. This is Volume I. Your budget submission to OMB should build on the President's commitment to advance the vision of a Federal Government that spends taxpayer dollars more efficiently and effectively and to provide necessary services in support of key National priorities while reducing deficits. OMB looks forward to working closely with you in the coming months to develop a budget request that supports the President's vision. Most of the changes in this update are technical revisions and clarifications, and the policy requirements are largely unchanged. The summary of changes to the Circular highlights the changes made since last year. This Circular supersedes all previous versions. VOLUME I Part 1-General Information Part 2-Preparation and Submission of Budget Estimates Part 3-Selected Actions Following Transmittal of The Budget Part 4-Instructions on Budget Execution VOLUME II Part 5-Federal Credit Part 6-The Federal Performance Framework for Improving Program and Service Delivery Part7-Appendices Why buy a book you can download for free? We print the paperback book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the bound paperback from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these paperbacks as a service so you don't have to. The books are compact, tightly-bound paperback, full-size (8 1/2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a HUBZONE SDVOSB. https: //usgovpub.com
Military Pay, Benefits, and Retirement
| Author | : John V. Lund |
| Publisher | : Nova Publishers |
| Total Pages | : 130 |
| Release | : 2004 |
| Genre | : History |
| ISBN | : 9781590338773 |
Recruiting and career retention remain valid and important concerns of the US Congress and the Executive Branch in a world where the US has become involved in many military engagements in recent years with more apparently on the horizon. This book deals with the questions of pay levels, health care, retirement benefits and other aspects of the military experience. These issues take on even more significance with a military which has been downsized in numbers and upsized in electronic technology. Contents: Preface, Military Pay and Benefits; Military Health Care; Military Medical Care Services; Veterans' Pensions: Fact Sheet; Military Retirement: Major Legislative Issues; Military Technicians: The Issue of Mandatory Retirement for Non-Dual-Status Technicians. Subject Index.
OMB Circular A-136
| Author | : Omb |
| Publisher | : Independently Published |
| Total Pages | : 122 |
| Release | : 2019-07 |
| Genre | : |
| ISBN | : 9781077439269 |
This Circular provides guidance for Executive Branch entities required to submit audited financial statements, interim financial statements, and Performance and Accountability Reports (PARs) or Agency Financial Reports (AFRs) under the Chief Financial Officers Act of 1990, as amended (CFO Act), the Government Management Reform Act of 1994 (GMRA), and the Accountability of Tax Dollars Act of 2002 (ATDA). This Circular also provides general guidance to Government corporations required to submit Annual Management Reports (AMRs) under the Government Corporations Control Act. Why buy a book you can download for free? We print the paperback book so you don't have to. First you gotta find a good clean (legible) copy and make sure it's the latest version (not always easy). Some documents found on the web are missing some pages or the image quality is so poor, they are difficult to read. If you find a good copy, you could print it using a network printer you share with 100 other people (typically its either out of paper or toner). If it's just a 10-page document, no problem, but if it's 250-pages, you will need to punch 3 holes in all those pages and put it in a 3-ring binder. Takes at least an hour. It's much more cost-effective to just order the bound paperback from Amazon.com This book includes original commentary which is copyright material. Note that government documents are in the public domain. We print these paperbacks as a service so you don't have to. The books are compact, tightly-bound paperback, full-size (8 1/2 by 11 inches), with large text and glossy covers. 4th Watch Publishing Co. is a HUBZONE SDVOSB. https: //usgovpub.com
