Transcription of Chapter V BUDGET EXECUTION
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Chapter V BUDGET EXECUTION
Chapter V BUDGET EXECUTION . Page Number Section 1 Summary of Process V(1) - 1. A. General V(1) - 1. B. Legal Framework V(1) - 1. C. Steps in BUDGET EXECUTION V(1) - 2. Plans V(1) - 2. and Reapportionments V(1) - 2. on BUDGET EXECUTION V(1) - 3. Requirements V(1) - 3. Section 2 Roles and Responsibilities V(2) - 1. A. Government-wide Roles V(2) - 1. B. Department of Commerce V(2) - 1. C. Operating Units V(2) - 2. 1. Heads of Operating Units V(2) - 2. Unit BUDGET Officers V(2) - 3. Officer V(2) - 3. Section 3 Apportionments V(3) - 1. A. General V(3) - 1. B. Legal Basis for Apportionment V(3) - 1. C. Apportionable Accounts V(3) - 1. D. Annual List of Accounts V(3) - 2. E. Deficiency or Supplemental Apportionments V(3) - 2. F. Amounts Proposed for Rescission or Deferral V(3) - 2. G. Relationship tp Financial Plans V(3) - 3. H. Schedule V(3) - 3. V-Outline I. Standard Apportionment Procedures V(3) - 3.
The General Accounting Office establishes accounting standards and principles, approves agency accounting systems, reviews Federal programs, and audits the financial statements of government corporations. Exhibit V2A is a table summarizing government-wide responsibilities. B. Department of Commerce
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