About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-114841.2-O.M. 1 (1986-01-23)

handle is hein.gao/gaobadwbt0001 and id is 1 raw text is: 510 uNITED STATES GOVERNMENT GENERAL ACCOUNTING OFFICE Mvemorandum MemorndumJanuary 23, 1986 TO Director, AFMD - Frederick D. Wolf LMTD~m 1171 UTTOI SgOM : General Counsel - Harry e. Van C LEvO SLOJEMCT Propriety of U.S. Fish and Wildlife Service procedures for recording and reporting obliga- tions against fiscal year 1983 Resources Manage- ment Appropriations Account. (Job Code 905098) B-114841.2-O.M. This memorandum is in response to an inquiry dated November 20, 1985, submitted by Andrew Killgore, Accounting Systems Audit Group, seeking clarification of a number of issues raised as a result of a review of the accounting prac- tices followed by the U.S. Fish and Wildlife Service (FWS) Finance Center in Denver Colorado when recording and reporting, obligations against the fiscal year 1983 Resources Management z (RM) appropriation account. The review of the Finance Center's operations was undertaken at the request of the House Govern- ment Operations Committee. An earlier review by the Department of the Interior Office of Inspector Genecal (OG) concluoeu that the Antideficiency Act had been violated. BACKGROUND In order to prepare and submit required year-end closing reports to OMB and Treasury,1/ a deadline of October 17, 1983, was set for operating offices to file documents to be recorded as obligations in the automated accounting system.2/ On October 17 and 18, 2983, the Chief of the Finance Center directed her staff to return 37 valia fiscal year 1983 obliga- tion documents (mostly purchase orders) to their originating offices with the instructions that they cancel them because of the possibility that the fiscal year 1983 RM appropriation account was overobligated. However, the originating offices returned the documents to the Finance Center without canceling them. Two of the returned documents were recorced as obligations against the 1983 RM account and were included in 1--''SF 133, report of Budget Execution (See OMB Cir. A-34 V revised, July 15, 1976) and TFS Form 2108, Year-End Closing Statement (Treas. Fiscal Requirements Manual, vol. 1, ch. 2-4200 fT.L. No. 465)). 2/ The automated accounting system is also used to process payments on invoices received from contractors or suppliers, etc.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most