United States Government Publishing Office
publisher
pbl
distributor
dst
United States
Government Accountability Office
author
aut
Government Organization
text
government publication
eng
GAOREPORTS
Legislative Agency Publications
gao
legislative
2010-08-12
U.S. Government Printing Office
2007-07-20
monographic
deposited
born digital
37 p.
GA 1.13:GAO-07-679
https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-679
P0b002ee18038ae49
f:d07679
DGPO
2010-08-12
2011-03-24
GAOREPORTS-GAO-07-679
machine generated
eng
fdlp
REPORT
GAOREPORTS-GAO-07-679
GAO-07-679
Accounting procedures
Accounting standards
Cost accounting
Data integrity
Financial management
Financial management systems
Policy evaluation
Program implementation
Other Written Product
A73018
Managerial Cost Accounting Practices: Implementation and Use Vary Widely across 10 Federal Agencies
In the past 16 years, a number of laws, accounting standards,
system requirements, and related guidance have emphasized the
need for cost information in the federal government, establishing
requirements and accounting standards for managerial cost
accounting (MCA) information. In light of these requirements, GAO
was asked to determine how federal agencies generate MCA
information and how government managers use that information to
support their decisions and provide accountability. Since 2005,
GAO has reviewed and reported on MCA practices at 10 large
civilian agencies resulting in five reports. This report brings
the overall observations of these studies together in one place.
https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-679/html/GAOREPORTS-GAO-07-679.htm
https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-679/pdf/GAOREPORTS-GAO-07-679.pdf
GAO-07-679
https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-679
Other Written Product
GAO-07-679; Managerial Cost Accounting Practices: Implementation and Use Vary Widely across 10 Federal Agencies;
Accounting procedures
Accounting standards
Cost accounting
Data integrity
Financial management
Financial management systems
Policy evaluation
Program implementation
United States Statutes at Large
Volume 104 Page 2838
104 Stat. 2838
United States Statutes at Large
Volume 107 Page 285
107 Stat. 285
United States Statutes at Large
Volume 108 Page 3410
108 Stat. 3410
United States Statutes at Large
Volume 110 Page 3009
Volume 110 Page 3213
110 Stat. 3009
110 Stat. 3213
United States Statutes at Large
Volume 112 Page 1581
112 Stat. 1581
United States Public Law 244 (105th Congress)
Public Law 105-244