Quality Control Review of the Defense Finance and Accounting Service Internal Audit Organization
2014-12-01
Executive documented a threat to independence because they provided direction in a nonaudit service (IR End-to-End Assessment of DFAS Texarkana Operations...effect the lack of segregation of duties and system management controls has on the DFAS Texarkana Vendor Pay and Payroll functions.” Based on our...Infrastructure Management, February 10, 2014 Performance CO12PRC010TX Columbus Audit of DFAS Texarkana Vendor Pay and Payroll, November 19, 2013
Difructose Dianhydrides (DFAs) and DFA-Enriched Products as Functional Foods
NASA Astrophysics Data System (ADS)
Mellet, Carmen Ortiz; Fernández, José M. García
This review provides an overview of the current status of the chemistry and biology of di-d-fructose dianhydrides (DFAs) with a focus on their potential as functional foods. The history of this family of cyclic ketodisaccharides has expanded for almost 100 years and offers a paradigmatic example of artificial synthetic molecules that were identified as natural products later on and finally encountered in our own table. Issued from fundamental investigations on the reactivity of carbohydrates in strongly acidic media, DFAs remained laboratory curiosities for decades. Early reports on their isolation from plants raised doubts, until the formation of some DFA representatives by the action of microorganisms on fructans was reported in the middle 1980s. Since then, research on DFAs has run in parallel in the areas of microbiology and carbohydrate chemistry. Evidence of the potential of these compounds as functional food was accumulated from both sides, with the development of biotechnological processes for mass production of selected candidates and of chemical methodologies to prepare DFA-enriched products from sucrose or inulin. In 1994 a decisive discovery in the field took place in the laboratory of Jacques Defaye in Grenoble, France: the presence of DFAs in a commercial sucrose caramel was evidenced in a quite significant 18% mass proportion! The development of an efficient analytical protocol for DFAs and the stereoselective synthesis of individual standards allowed one to demonstrate that DFAs and their glycosylated derivatives (glycosyl-DFAs) are universally formed during caramelization reactions. They are not potential food products; they have actually always been in our daily food. Most important, they seem to exert beneficial effects: they are acariogenic, low-caloric, and promote the growth of beneficial microflora in the gut.
32 CFR 726.7 - Status of pay account.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 32 National Defense 5 2010-07-01 2010-07-01 false Status of pay account. 726.7 Section 726.7... MENTALLY INCOMPETENT MEMBERS OF THE NAVAL SERVICE § 726.7 Status of pay account. Upon notification by the... mentally incapable of managing his financial affairs, DFAS-CL(CGA) will suspend the member's pay...
Validity of DOD Civilian Employee Accounts
2009-07-15
to 00-00-2009 4. TITLE AND SUBTITLE Validity of DOD Civilian Employee Accounts 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER...civilian employee accounts identified within this report. The Defense Criminal Investigative Service, with assistance from DFAS Internal Review, Columbus...Validity of DOD Civilian Employee Accounts Report No. D-2009-092 July 15, 2009 Report Documentation Page Form ApprovedOMB No. 0704
32 CFR 324.1 - Issuance and purpose.
Code of Federal Regulations, 2010 CFR
2010-07-01
... Program only to establish policy for the Defense Finance and Accounting Service (DFAS) and provide DFAS... PROGRAM DFAS PRIVACY ACT PROGRAM General information § 324.1 Issuance and purpose. The Defense Finance and Accounting Service fully implements the policy and procedures of the Privacy Act and the DoD 5400.11-R 1...
77 FR 63296 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2012-10-16
... Finance and Accounting Service announces the proposed public information collection and seeks public... Accounting Service (DFAS). The information from the DD Form X602 is used by DFAS in processing the applicant...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. [[Page 63297
76 FR 58788 - Privacy Act of 1974; Systems of Records
Federal Register 2010, 2011, 2012, 2013, 2014
2011-09-22
... Manager, Corporate Communications, Defense Finance and Accounting Service, DFAS-HKC/IN, 8899 E. 56th... inquires to FOIA/PA Program Manager, Corporate Communications, Defense Finance and Accounting Service, DFAS...; Systems of Records AGENCY: Defense Finance and Accounting Service, Department of Defense, (DoD). ACTION...
Code of Federal Regulations, 2010 CFR
2010-07-01
... DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.1 Purpose. Pursuant to the authority vested in the... Finance and Accounting Service (DFAS) as an Agency of the Department of Defense with responsibilities...
75 FR 61450 - Privacy Act of 1974; System of Records
Federal Register 2010, 2011, 2012, 2013, 2014
2010-10-05
..., Corporate Communications, Defense Finance and Accounting Service, DFAS-HKC/IN, 8899 E. 56th Avenue...; System of Records AGENCY: Defense Finance and Accounting Service; DoD. ACTION: Notice to add a system of records. SUMMARY: The Defense Finance and Accounting Service (DFAS) is proposing to add a system of...
32 CFR 352a.4 - Responsibilities and functions.
Code of Federal Regulations, 2010 CFR
2010-07-01
...) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.4 Responsibilities and functions. (a) The Director, Defense Finance and Accounting Service (DFAS), is the principal DoD executive for finance and accounting requirements, systems, and functions identified in DoD Directive 5118.3, 1 and...
32 CFR 352a.4 - Responsibilities and functions.
Code of Federal Regulations, 2013 CFR
2013-07-01
...) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.4 Responsibilities and functions. (a) The Director, Defense Finance and Accounting Service (DFAS), is the principal DoD executive for finance and accounting requirements, systems, and functions identified in DoD Directive 5118.3, 1 and...
32 CFR 352a.4 - Responsibilities and functions.
Code of Federal Regulations, 2014 CFR
2014-07-01
...) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.4 Responsibilities and functions. (a) The Director, Defense Finance and Accounting Service (DFAS), is the principal DoD executive for finance and accounting requirements, systems, and functions identified in DoD Directive 5118.3, 1 and...
32 CFR 352a.4 - Responsibilities and functions.
Code of Federal Regulations, 2011 CFR
2011-07-01
...) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.4 Responsibilities and functions. (a) The Director, Defense Finance and Accounting Service (DFAS), is the principal DoD executive for finance and accounting requirements, systems, and functions identified in DoD Directive 5118.3, 1 and...
32 CFR 352a.4 - Responsibilities and functions.
Code of Federal Regulations, 2012 CFR
2012-07-01
...) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.4 Responsibilities and functions. (a) The Director, Defense Finance and Accounting Service (DFAS), is the principal DoD executive for finance and accounting requirements, systems, and functions identified in DoD Directive 5118.3, 1 and...
Federal Register 2010, 2011, 2012, 2013, 2014
2012-04-18
... Information. d. VA Form 21-0820c, Report of Defense Finance and Accounting Service (DFAS). e. VA Form 21-0820d.... VA Form 21-0820c, Report of Defense Finance and Accounting Service (DFAS)--2,500. e. VA Form 21-0820d... Nursing Home Information--30,000. d. VA Form 21-0820c, Report of Defense Finance and Accounting Service...
2015-01-01
Air Force), Zack Gaddy (former DFAS director), Ray Gaw (DFAS Indianapolis), Stephen Herrera (U.S. Air Force), Tony Hullinger (DFAS Indianapolis...Erica Thomas (U.S. Navy), and James Watkins (U.S. Army). Cynthia R. Cook and Marc Robbins provided program leadership to the RAND research team. We...appreciate their efforts on our behalf. Dr. Robbins provided numerous helpful suggestions as this research evolved. Allison Kerns edited this report
Code of Federal Regulations, 2010 CFR
2010-07-01
... CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.6 Authorities. The Director, DFAS, is specifically delegated authority to: (a) Represent the C, DoD, on finance and accounting matters. (b) Have free... Agencies concerning finance and accounting activities, as necessary. (c) Enter into agreements with DoD...
78 FR 14287 - Privacy Act of 1974; System of Records
Federal Register 2010, 2011, 2012, 2013, 2014
2013-03-05
... by Defense Finance and Accounting Service (DFAS) and is covered by DFAS Systems of Records Notice T5500b, Integrated Garnishment System (IGS) (September 19, 2012, 77 FR 58106). Paper records previously...
2011-08-15
resu lting from Navy subhead conversions and to timely address any new problems that may occur. Managemen t Comments: Stakeholder: Concur. DFAS...collection of information, including suggestions for reducing this burden, to Washington Headquarters Services, Directorate for Information Operations and...total disbursements reported on the CMR for the FY 2010, Operation and Maintenance (O&M) appropriation into agreement with the amount reported by the
75 FR 14577 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2010-03-26
...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In... Accounting Service announces the extension of a proposed public information collection and seeks public... Management Policy Division, Defense Finance and Accounting Service Indianapolis, DFAS-NPD/IN, ATTN: Mr...
76 FR 62046 - Membership of the Performance Review Board
Federal Register 2010, 2011, 2012, 2013, 2014
2011-10-06
...: Department of Defense (DoD), Defense Finance and Accounting Service. ACTION: Notice. SUMMARY: This notice... CONTACT: Denise Thornburg, DFAS SES Program Manager, Defense Finance and Accounting Service, Arlington... executives are appointed to the Defense Finance and Accounting Service PRB: Teresa McKay, Richard Gustafson...
78 FR 56866 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2013-09-16
...; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. SUMMARY: In... instruments, please write to the Defense Finance and Accounting Services-Cleveland, 1240 East 9th Street..., Defense Finance and Accounting Service, in order to establish a representative payee to receive survivor...
75 FR 21248 - Privacy Act of 1974; Systems of Records
Federal Register 2010, 2011, 2012, 2013, 2014
2010-04-23
...; Systems of Records AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice to alter a system of records. SUMMARY: The Defense Finance and Accounting Service (DFAS) is proposing to alter a system...) 522-5225. SUPPLEMENTARY INFORMATION: The Defense Finance and Accounting Service notices for systems of...
78 FR 20095 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2013-04-03
...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In... of the proposal and associated collection instruments, please write to Defense Finance and Accounting... by the Directorate of Annuity Pay, Defense Finance and Accounting Service--Cleveland (DFAS-CL/JFBDA...
32 CFR 279.4 - Claims process.
Code of Federal Regulations, 2010 CFR
2010-07-01
... should be taken to work with family members of eligible Service members who are deceased. These family... by the Service, then sent forward to the Defense Finance and Accounting Service (DFAS) for payment...
75 FR 67696 - Membership of the Performance Review Board
Federal Register 2010, 2011, 2012, 2013, 2014
2010-11-03
...: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: This notice announces the appointment of the members of the Performance Review Board (PRB) of the Defense Finance and Accounting Service.... FOR FURTHER INFORMATION CONTACT: Denise Thornburg, DFAS SES Program Manager, Defense Finance and...
78 FR 46928 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2013-08-02
...; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. In compliance..., please write to the Defense Finance and Accounting Services -IN, 8899 E. 56th Street, Indianapolis, IN... provide unfiltered feedback from the customer for process improvement activities. The information...
78 FR 5784 - Privacy Act of 1974; System of Records
Federal Register 2010, 2011, 2012, 2013, 2014
2013-01-28
... records. SUMMARY: The Defense Finance and Accounting Service proposes to alter a system of records in its.... FOR FURTHER INFORMATION CONTACT: Mr. Gregory Outlaw, Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-HKC/IN, 8899 E. 56th...
78 FR 51170 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2013-08-20
... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID: DoD-2013-OS-0176] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. In compliance..., please write to the Defense Finance and Accounting Services-Cleveland, 1240 East 9th Street, Cleveland...
78 FR 41035 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2013-07-09
...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In compliance with Section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, the Defense Finance and Accounting Service (DFAS) announces a proposed public information collection and seeks public comment on the...
78 FR 43182 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2013-07-19
... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID: DoD-2013-OS-0162] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. In compliance... to the Defense Finance and Accounting Services-Cleveland, 1240 East 9th Street, Cleveland, OH 44199...
78 FR 43182 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2013-07-19
... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID: DoD-2013-OS-0160] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. SUMMARY: In... collection instruments, please write to the Defense Finance and Accounting Services--Columbus, Ohio, 3990 E...
78 FR 14280 - Privacy Act of 1974; System of Records
Federal Register 2010, 2011, 2012, 2013, 2014
2013-03-05
... Records. SUMMARY: The Defense Finance and Accounting Service proposes to alter a system of records notice... information. FOR FURTHER INFORMATION CONTACT: Mr. Gregory L. Outlaw, Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-HKC/IN, 8899 E. 56th...
78 FR 31905 - Privacy Act of 1974; System of Records
Federal Register 2010, 2011, 2012, 2013, 2014
2013-05-28
... Records. SUMMARY: The Defense Finance and Accounting Service proposes to alter a system of records in its... information. FOR FURTHER INFORMATION CONTACT: Mr. Gregory L. Outlaw, Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-HKC/IN, 8899 E. 56th...
78 FR 14285 - Privacy Act of 1974; System of Records
Federal Register 2010, 2011, 2012, 2013, 2014
2013-03-05
... Records. SUMMARY: The Defense Finance and Accounting Service proposes to alter a system of records in its.... FOR FURTHER INFORMATION CONTACT: Mr. Gregory L. Outlaw, Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-HKC/IN, 8899 E. 56th...
78 FR 14286 - Privacy Act of 1974; System of Records
Federal Register 2010, 2011, 2012, 2013, 2014
2013-03-05
... Records. SUMMARY: The Defense Finance and Accounting Service proposes to amend a system of records in its... information. FOR FURTHER INFORMATION CONTACT: Mr. Gregory L. Outlaw, Defense Finance and Accounting Service, Freedom of Information/Privacy Act Program Manager, Corporate Communications, DFAS-HKC/IN, 8899 E. 56th...
78 FR 43180 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2013-07-19
... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID: DoD-2013-OS-0161] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. In compliance... instruments, please write to the Defense Finance and Accounting Services-Cleveland, 1240 East 9th Street, NP...
77 FR 8824 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2012-02-15
...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In compliance with Section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, the Defense Finance and..., Standards and Compliance, Defense Finance and Accounting Service, DFAS- JJFMB/CL, 1240 East 9th Street, Room...
77 FR 8821 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2012-02-15
...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In compliance with Section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, the Defense Finance and... Management Policy Division, Defense Finance and Accounting Service Kansas City, DFAS-NPD/KC, 1500 E. 95th...
78 FR 31521 - Proposed Collection; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2013-05-24
...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In compliance with section 3506(c)(2)(A) of the Paperwork Reduction act of 1995, the Defense Finance and... instruments, please write to Defense Finance and Accounting Service ATTN: DFAS-IN/ZPFA, 8899 East 56th St...
78 FR 44551 - Submission for OMB Review; Comment Request
Federal Register 2010, 2011, 2012, 2013, 2014
2013-07-24
... former spouse may apply to the Defense Finance and Accounting Service (DFAS) for direct payment of these... to process the request. Affected Public: Individuals or households. Frequency: On occasion...
1995-01-11
the accuracy of financial data, the adequacy of internal controls, and compliance with laws and regulations. We also evaluated procedures that the DFAS Denver Center used to prepare consolidated financial statements .
32 CFR 734.3 - Service of process.
Code of Federal Regulations, 2014 CFR
2014-07-01
... MILITARY AND CIVILIAN PERSONNEL FOR COLLECTION OF CHILD SUPPORT AND ALIMONY § 734.3 Service of process. (a... enforcement against such member of legal obligations to provide child support or alimony payments. “Legal..., Cleveland Center, Garnishment Operations Directorate (DFAS-CL/L), P.O. Box 998002, Cleveland, Ohio 44199...
32 CFR 734.3 - Service of process.
Code of Federal Regulations, 2013 CFR
2013-07-01
... MILITARY AND CIVILIAN PERSONNEL FOR COLLECTION OF CHILD SUPPORT AND ALIMONY § 734.3 Service of process. (a... enforcement against such member of legal obligations to provide child support or alimony payments. “Legal..., Cleveland Center, Garnishment Operations Directorate (DFAS-CL/L), P.O. Box 998002, Cleveland, Ohio 44199...
32 CFR 734.3 - Service of process.
Code of Federal Regulations, 2012 CFR
2012-07-01
... MILITARY AND CIVILIAN PERSONNEL FOR COLLECTION OF CHILD SUPPORT AND ALIMONY § 734.3 Service of process. (a... enforcement against such member of legal obligations to provide child support or alimony payments. “Legal..., Cleveland Center, Garnishment Operations Directorate (DFAS-CL/L), P.O. Box 998002, Cleveland, Ohio 44199...
32 CFR 734.3 - Service of process.
Code of Federal Regulations, 2011 CFR
2011-07-01
... MILITARY AND CIVILIAN PERSONNEL FOR COLLECTION OF CHILD SUPPORT AND ALIMONY § 734.3 Service of process. (a... enforcement against such member of legal obligations to provide child support or alimony payments. “Legal..., Cleveland Center, Garnishment Operations Directorate (DFAS-CL/L), P.O. Box 998002, Cleveland, Ohio 44199...
Defense Finance and Accounting Service Fiscal Year 1995 Budget Estimates.
1994-02-01
respect to financial reporting requirements and auditable financial statements through the designation of interim migration systems along DFAS center...ma ma a * a -- a a ccac-.c-aa acca -ca-a-ca-ca-cacc a. * et L a a a a a a a a a a a a a a * * S a CL a a a a a a a a a a a a a p. a.3aa a a a a a a a...incorporate technological changes, systems modifications and payroll adjustments in a timely, efficient manner; and improve audit capability to prevent
32 CFR 270.8 - Authorization of payment.
Code of Federal Regulations, 2010 CFR
2010-07-01
... Defense Finance and Accounting Service (DFAS) to make payments out of the funds appropriated for this... determines is charged with the care of the person. The Commission will notify eligible persons of the process...
7 CFR 772.13 - Delinquent account servicing.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 7 2010-01-01 2010-01-01 false Delinquent account servicing. 772.13 Section 772.13 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS SERVICING MINOR PROGRAM LOANS § 772.13 Delinquent account servicing. (a) AMP...
1995-02-01
Descriptive Summary 2 FIP Resources and Indefinite Delivery - Quantity Contracts 3 Central Design Activity Summary 4 Accesion For NTIS CRA&IDTIC TAB...interface with financial systems should be integrated into the standard architecture of the Military Departments iii to ensure maximum cost...provided to support and maintain the DFAS enterprise local area network initiative to establish a standardized architecture for office automation and
7 CFR 762.143 - Servicing distressed accounts.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 7 Agriculture 7 2014-01-01 2014-01-01 false Servicing distressed accounts. 762.143 Section 762.143 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS GUARANTEED FARM LOANS § 762.143 Servicing distressed accounts. (a) A borrower is...
Standardizing an End-to-end Accounting Service
NASA Technical Reports Server (NTRS)
Greenberg, Edward; Kazz, Greg
2006-01-01
Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.
1996-11-22
consolidation of financial statements , and for an automated process to transfer financial statement data from the Central Data Base to a... consolidation of financial statements . The Deputy Chief Financial Officer also indicated that the DFAS Cleveland Center approved a system change request...ently is developing Standard Operating Procedures to ensure consistency and standardization in the adjustment and consolidation of financial statements .
Grid accounting service: state and future development
NASA Astrophysics Data System (ADS)
Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.
2014-06-01
During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.
Grid accounting service: state and future development
DOE Office of Scientific and Technical Information (OSTI.GOV)
Levshina, T.; Sehgal, C.; Bockelman, B.
2014-01-01
During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at Universitymore » of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.« less
32 CFR 352a.2 - Applicability.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 32 National Defense 2 2010-07-01 2010-07-01 false Applicability. 352a.2 Section 352a.2 National Defense Department of Defense (Continued) OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.2 Applicability. This part applies to the...
32 CFR 352a.3 - Organization and management.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 32 National Defense 2 2010-07-01 2010-07-01 false Organization and management. 352a.3 Section 352a.3 National Defense Department of Defense (Continued) OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.3 Organization and management. (a...
32 CFR 352a.5 - Relationships.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 32 National Defense 2 2010-07-01 2010-07-01 false Relationships. 352a.5 Section 352a.5 National Defense Department of Defense (Continued) OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.5 Relationships. (a) In the performance of...
32 CFR 352a.5 - Relationships.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 32 National Defense 2 2011-07-01 2011-07-01 false Relationships. 352a.5 Section 352a.5 National Defense Department of Defense (Continued) OFFICE OF THE SECRETARY OF DEFENSE (CONTINUED) ORGANIZATIONAL CHARTERS DEFENSE FINANCE AND ACCOUNTING SERVICE (DFAS) § 352a.5 Relationships. (a) In the performance of...
32 CFR 284.5 - Responsibilities.
Code of Federal Regulations, 2010 CFR
2010-07-01
... determination, according to this part and relevant GC, DoD opinions. (3) Process waiver applications and appeals according to this part. (c) The Heads of the DoD Components or designee shall process waiver applications... Component's activity; and the Director, Defense Finance and Accounting Service (DFAS) or designee, under the...
Federal Register 2010, 2011, 2012, 2013, 2014
2012-06-27
... Management and Budget (OMB) for review and comment. The PRA submission describes the nature of the information collection and its expected cost and burden; it includes the actual data collection instrument...-0820c, Report of Defense Finance and Accounting Service (DFAS). e. VA Form 21-0820d, Report of Lost...
Clegg, J
2008-07-01
Recently, the frequency of audit inspections of health services for people with intellectual disability (ID) in the UK has increased, from occasional inquiries to a systematic audit of all services. From 2008, a process of continuous audit 'surveillance' of specialist health services is to be introduced. Similar regimes of inspection are in place for social care services. To explore the conceptual positions which inform audit, through detailed examination of the investigation into the learning disability service at Sutton and Merton. Audit is distinct from evaluation because it neither provides opportunities for service staff to give an account of their work nor represents a search for knowledge. Audit investigates adherence to government policy. In ID, audits measure aspirations derived from normalisation, despite research showing that some of these aspirations have not been achieved by any service. As audit consumes significant public resource, it is questionable whether the dominant finding of the Healthcare Commission's investigation into Sutton and Merton, that the ID service was chronically under-funded, represents value for money. While basic checks on minimum standards will always be necessary, service excellence requires not audit but research-driven evaluation. Audits inhibit rather than open-up debate about improving support to people with ID. They impose an ideology, squander resource, and demoralise carers and staff. Evaluations challenge the implicit management-versus-professional binary enacted by audit, and can inform new care systems which make effective use of all those engaged with people with ID.
18 CFR 367.1010 - Account 101, Service company property.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 101, Service company property. 367.1010 Section 367.1010 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...
Comparison Between Navy and Army Implementation of SIOH and Recommendations for Navy Implementation
2015-12-01
8 Figure 3. NAVFAC Matrix Organization and Relationship .......................................9 Figure 4. Matrix Roles...Program DFAS Defense Finance and Accounting Service DOD Department of Defense DOH Departmental Overhead EFA Engineering Field Activity EFD...Command (NAVFAC). (2015). Concept of operations. Washington, DC: Author. p. 8 8 NAVFAC is organized both as a tiered organization, and as a matrix
2013-05-15
Abbreviations CWT Hundredweight DFAS Defense Finance and Accounting Service DPS Defense Personal Property System FSC Fuel Surcharge GSA...caused $9,222 in overcharges. The TSP incorrectly used the actual weight, instead of the hundredweight ( CWT ), 6 to calculate the linehaul charge...invoice. 6 A hundredweight, or CWT , is equal to 100 pounds. 29 38. Shipment No. HAFC0013361
17 CFR 256.01-5 - Determination of service cost accounting.
Code of Federal Regulations, 2010 CFR
2010-04-01
... accounting. Service at cost and fair allocation of costs require, first of all, an accurate accounting for... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Determination of service cost accounting. 256.01-5 Section 256.01-5 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...
2013-07-18
VA) • DFAS • Human Resources - HR Shared Services (Indianapolis, IN) • Personnel Security - HR Shared Services (Indianapolis, IN) DHRA...Security (Camp Lejeune) No Yes Yes AAFES Human Resources No No No Force Protection Yes Yes Yes DFAS Human Resources - HR Shared Services No...No No Personnel Security - HR Shared Services Yes Yes Yes DLA Human Resources No No Yes Personnel Security Yes Yes Yes DoDEA Human
History of the Combat Zone Tax Exclusion
2011-09-01
and Accounting Service (DFAS), Military Pay Tables, 1943 and 1945. Note: Minimum and maximum pay values vary within grades due to a member’s years of...Horowitz, Task Leader Log: H 11-001279 Approved for public release; distribution is unlimited. The Institute for Defense Analyses is a non- profit ...instrumental to the functioning of a fair tax system for members of the armed services. Despite its historical ties to wartime finance, the income tax
47 CFR 36.378 - Category 2-Customer services (revenue accounting).
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... expenses in Account 6620 directly assignable or allocable to the billing of customers and the accounting...
2009-08-19
DSN: 388-7453 CSCASSIG@CSD.DISA.MIL DFAS eCommerce web site http://www.dfas.mil/contractorpay/electroniccommerce.html DFAS Customer Service...M-ATV is a separate category within the MRAP family of vehicles. ►Mission: Small-unit combat operations in highly restricted rural , mountainous...vehicles. ►Mission: Small-unit combat operations in highly restricted rural , mountainous and urban environments. ► Troop Transport: Carry up to five
2009-08-19
DSN: 388-7453 CSCASSIG@CSD.DISA.MIL DFAS eCommerce web site http://www.dfas.mil/contractorpay/electroniccommerce.html DFAS Customer Service...M-ATV is a separate category within the MRAP family of vehicles. ►Mission: Small-unit combat operations in highly restricted rural , mountainous...vehicles. ►Mission: Small-unit combat operations in highly restricted rural , mountainous and urban environments. ► Troop Transport: Carry up to five
11 CFR 100.145 - Legal or accounting services to political party committees.
Code of Federal Regulations, 2010 CFR
2010-01-01
... DEFINITIONS (2 U.S.C. 431) Exceptions to Expenditures § 100.145 Legal or accounting services to political party committees. Legal or accounting services rendered to or on behalf of any political committee of a... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to political party...
11 CFR 100.146 - Legal or accounting services to other political committees.
Code of Federal Regulations, 2010 CFR
2010-01-01
... DEFINITIONS (2 U.S.C. 431) Exceptions to Expenditures § 100.146 Legal or accounting services to other political committees. Legal or accounting services rendered to or on behalf of an authorized committee of a... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to other political...
Self-Study and Evaluation Guide. Section C-2: Accounting for Services and Finances.
ERIC Educational Resources Information Center
National Accreditation Council for Agencies Serving the Blind and Visually Handicapped, New York, NY.
The self study and evaluation guide, one of 16 documents for accreditation of agencies serving the blind and visually handicapped, focuses on accounting for services and finances. Standards address five areas: planning for accounting for services and finances, service accounting systems, financial accounting systems, evaluation, and public…
2008-06-01
PAGE INTENTIONALLY LEFT BLANK xv ACKNOWLEDGMENTS We would like to thank Mr. Clint Swett (Director, Technology Services Organization, DFAS- KC ) and...Major Jeffrey Thiry (Deputy Director, Technology Services Organization, DFAS- KC ) for their help and support. Their guidance proved invaluable in... Teo (1996) define alignment as the “coordination between the business and IS planning functions and activities”. Luftman, Papp and Brier (1999
Achieving Service-Learning Goals in a Financial Accounting Class Project
ERIC Educational Resources Information Center
Yu, Darwin D.
2011-01-01
Background: A financial accounting class in a Philippine university has a service-learning group project that involves setting up a simple accounting system for microenterprises. Aims: This paper examines the extent to which service-learning goals such as course learning, teamwork, civic responsibility, and impact on the client organization are…
47 CFR 69.408 - All other customer services expenses in Account 6620.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 3 2010-10-01 2010-10-01 false All other customer services expenses in Account... CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.408 All other customer services expenses in Account 6620. All other customer services expenses shall be apportioned among the Interexchange...
Distance Learning Plan for the Defense Finance and Accounting Service (DFAS): A Study for the DBMU
1994-09-01
according to the standard (H.261) motion video compression algorithm.24 n Schaphorst, Richard, notes presented at TELECON XIII, San Jose , California, 10...include automatic microphone mixing systems with one microphone for every two student seats, a large screen interactive computer display and the Socrates
2012-02-13
Operations DCMO Deputy Chief Management Officer DDRS Defense Departmental Reporting System DFAS Defense Finance and Accounting Service ERP Enterprise...for your review and comment. The Navy approved deployment of the Navy Enterprise Resource Planning ( ERP ) System without ensuring it complied with the...Comments from the Deputy Assistant Secretary of the Navy (Financial Management and Comptroller, Office of Financial Operations) and the Navy ERP Program
2014-09-26
Accounting Service (DFAS) reported on Standard Form 2812, “Report of Withholdings and Contributions for Health Benefits , Life Insurance, and...this report has been requested or for any other purpose. We were not engaged to express an opinion on whether the health benefits , life insurance...procedures. Overall Procedure For employee benefit withholding and contributions, obtain the Agency Payroll Provider’s (APP) September 2013 and March
18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service and...
A proposed ecosystem services classification system to support green accounting
There are a multitude of actual or envisioned, complete or incomplete, ecosystem service classification systems being proposed to support Green Accounting. Green Accounting is generally thought to be the formal accounting attempt to factor environmental production into National ...
5 CFR 550.408 - Review of accounts; service credit.
Code of Federal Regulations, 2010 CFR
2010-01-01
....408 Section 550.408 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS.... (a) The payroll office having jurisdiction over the employee's account shall review each employee's... be effected by the payroll office having jurisdiction over the employee's account, unless a waiver of...
75 FR 34654 - Uniformed Services Accounts and Death Benefits
Federal Register 2010, 2011, 2012, 2013, 2014
2010-06-18
... 1604 and 1651 Uniformed Services Accounts and Death Benefits AGENCY: Federal Retirement Thrift... Investment Board (Agency) proposes to make several changes to its death benefits regulations. In particular... both accounts. The Agency also proposes to amend its death benefit regulations to allow participants to...
2010 Department of Defense Chief Freedom of Information Act Officer Report
2010-03-19
of the Joint Chiefs of Staff (CJCS) has over 15,000 followers on Twitter and one of the most downloaded podcasts on the Pentagon Channel iTunes site...nutrition, recipes, and a link to ask a question of the DeCA Dietician; information concerning customer service, including patron councils, comment cards ...DFAS Financial Integrated Systems Services II contracts and the DFAS Impact Card Holder listing. IV. Steps Taken To Greater Utilize Technology
2015-03-04
H 4 , 2 0 1 5 Delinquent Medical Service Accounts at Naval Medical Center Portsmouth Need Additional Management Oversight Report No. DODIG-2015...04 MAR 2015 2. REPORT TYPE 3. DATES COVERED 00-00-2015 to 00-00-2015 4. TITLE AND SUBTITLE Delinquent Medical Service Accounts at Naval...i Results in Brief Delinquent Medical Service Accounts at Naval Medical Center Portsmouth Need Additional Management Oversight Visit us at
Implementing Outcomes Based Accountability in Children's Services. Case Studies
ERIC Educational Resources Information Center
Bergeron, Caroline; Chamberlain, Tamsin; George, Nalia; Golden, Sarah; Mundy, Ellie; Southcott, Clare; Walker, Fiona
2010-01-01
Outcomes Based Accountability (OBA) is an approach that Children's Trusts and Children's Services can use to assist with planning services and assessing their performance. The OBA approach focuses on outcomes that are desired and monitoring and evidencing progress towards those desired outcomes. OBA makes a distinction between two types of…
2014-08-13
No. DODIG-2014-101 A U G U S T 1 3 , 2 0 1 4 Delinquent Medical Service Accounts at Brooke Army Medical Center Need Additional Management...13 AUG 2014 2. REPORT TYPE 3. DATES COVERED 00-00-2014 to 00-00-2014 4. TITLE AND SUBTITLE Delinquent Medical Service Accounts at Brooke Army...Results in Brief Delinquent Medical Service Accounts at Brooke Army Medical Center Need Additional Management Oversight Visit us at www.dodig.mil
31 CFR 536.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... § 536.505 Entries in certain accounts for normal service charges authorized. (a) U.S. financial... or reimbursement for normal service charges owed to such U.S. financial institution by the owner of such blocked account. (b) As used in this section, the term normal service charge shall include charges...
31 CFR 595.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... Entries in certain accounts for normal service charges authorized. (a) U.S. financial institutions are... reimbursement for normal service charges owed to such U.S. financial institution by the owner of such blocked account. (b) As used in this section, the term normal service charge shall include charges in payment or...
31 CFR 538.504 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... Entries in certain accounts for normal service charges authorized. (a) U.S. financial institutions are... reimbursement for normal service charges owed to such U.S. financial institution by the owner of such blocked account. (b) As used in this section, the term normal service charge shall include charges in payment or...
7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 7 Agriculture 14 2014-01-01 2014-01-01 false Other servicing actions on real estate type loan... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts. (a... smaller, respectively, than the sum of such installments on the note and other charges. (c) Real estate...
7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 7 Agriculture 14 2011-01-01 2011-01-01 false Other servicing actions on real estate type loan... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts. (a... smaller, respectively, than the sum of such installments on the note and other charges. (c) Real estate...
7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 14 2010-01-01 2009-01-01 true Other servicing actions on real estate type loan... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts. (a... smaller, respectively, than the sum of such installments on the note and other charges. (c) Real estate...
7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.
Code of Federal Regulations, 2012 CFR
2012-01-01
... 7 Agriculture 14 2012-01-01 2012-01-01 false Other servicing actions on real estate type loan... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts. (a... smaller, respectively, than the sum of such installments on the note and other charges. (c) Real estate...
7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.
Code of Federal Regulations, 2013 CFR
2013-01-01
... 7 Agriculture 14 2013-01-01 2013-01-01 false Other servicing actions on real estate type loan... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts. (a... smaller, respectively, than the sum of such installments on the note and other charges. (c) Real estate...
Illinois Occupational Skill Standards: Accounting Services Cluster.
ERIC Educational Resources Information Center
Illinois Occupational Skill Standards and Credentialing Council, Carbondale.
These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…
31 CFR 597.504 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... Licensing Policy § 597.504 Entries in certain accounts for normal service charges authorized. (a) U.S... institution in payment or reimbursement for normal service charges owed to such U.S. financial institution by the owner of such blocked account. (b) As used in this section, the term normal service charge shall...
Federal Register 2010, 2011, 2012, 2013, 2014
2010-10-29
... LLP (``PwC''), Internal Firm Services Client Account Administrators Group Atlanta, GA; Amended...''), Internal Firm Services Client Account Administrators Group. Accordingly, the Department is amending this... Firm Services Client Account Administrators Group. The amended notice applicable to TA-W-73,630 is...
11 CFR 100.85 - Legal or accounting services to political party committees.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to political party committees. 100.85 Section 100.85 Federal Elections FEDERAL ELECTION COMMISSION GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Contributions § 100.85 Legal or accounting services to political party...
11 CFR 100.86 - Legal or accounting services to other political committees.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 11 Federal Elections 1 2010-01-01 2010-01-01 false Legal or accounting services to other political committees. 100.86 Section 100.86 Federal Elections FEDERAL ELECTION COMMISSION GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Contributions § 100.86 Legal or accounting services to other political...
Behavioral healthcare services use in health savings accounts versus traditional health plans.
Hardie, Nancy A; Lo Sasso, Anthony T; Shah, Mona; Levin, Regina A
2010-12-01
Numerous studies have examined behavioral health services via employer-sponsored health insurance cost-sharing measures. Their results clearly indicate that health plan design matters a great deal with respect to behavioral health utilization. It is also clear that there remain a number of unresolved issues, particularly with respect to the effects of a switch from traditional plan designs to high deductible, consumer-driven policies. Health Savings Accounts (HSA) have been well described in the literature with some comparisons to traditional healthcare plans, however no reports have been made about their use for behavioral health treatment. We sought to estimate the impact switching to a consumer driven health plan (CDHP) with a health savings account had upon the utilization of behavioral health care. Utilization of behavioral health services were reviewed from claims data over three years (2005 through 2007). Comparisons were made between members who switched from traditional health plans to consumer driven health plans in 2007 with health savings accounts and members who remained in traditional health plans. A pre-post study design was applied to two cohorts, stayers and switchers. The stayer cohort consisted of traditional health plan members enrolled from 2005 through 2007. Stayers were offered a health savings account in 2006 and 2007, but opted to remain in traditional health plans. The switcher cohort consisted of members enrolled in traditional plans in 2005 who opted to switch to a health savings account for two years thereafter (2006 and 2007). The use and intensity of behavioral health services in each study year were generated from claims data. Logistic and OLS regression analyses were applied to behavioral health services use and outpatient intensity measures respectively with independent variables post years, cohort and their interaction terms. Both analyses controlled for demographic variables. Additional behavioral disorder variables were added to
Mäler, Karl-Göran; Aniyar, Sara; Jansson, Asa
2008-07-15
Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts.
Manual of Accounting for Pennsylvania School Systems Food Service Fund (Cafeteria Fund).
ERIC Educational Resources Information Center
Pennsylvania State Dept. of Education, Harrisburg.
The purpose of this manual is to provide an accounting system that will accurately measure the financial position and operating results of a food service operation. The accounting system has been designed to be easily adaptable to the reporting requirements established by the Food and Nutrition Service of the United States Department of…
Mäler, Karl-Göran; Aniyar, Sara; Jansson, Åsa
2008-01-01
Millennium Ecosystem Assessment documented the importance of ecosystem services. It is therefore important that these services are included in our economic accounts (Standard National Accounts), as long as we believe that these accounts should tell us something about our wellbeing. This requires measures of the ecosystem assets and their accounting prices. This article discusses how the concept of inclusive wealth can be exploited for creating such accounts. PMID:18621699
Accounting for ecosystem services in life cycle assessment, Part I: a critical review.
Zhang, Yi; Singh, Shweta; Bakshi, Bhavik R
2010-04-01
If life cycle oriented methods are to encourage sustainable development, they must account for the role of ecosystem goods and services, since these form the basis of planetary activities and human well-being. This article reviews methods that are relevant to accounting for the role of nature and that could be integrated into life cycle oriented approaches. These include methods developed by ecologists for quantifying ecosystem services, by ecological economists for monetary valuation, and life cycle methods such as conventional life cycle assessment, thermodynamic methods for resource accounting such as exergy and emergy analysis, variations of the ecological footprint approach, and human appropriation of net primary productivity. Each approach has its strengths: economic methods are able to quantify the value of cultural services; LCA considers emissions and assesses their impact; emergy accounts for supporting services in terms of cumulative exergy; and ecological footprint is intuitively appealing and considers biocapacity. However, no method is able to consider all the ecosystem services, often due to the desire to aggregate all resources in terms of a single unit. This review shows that comprehensive accounting for ecosystem services in LCA requires greater integration among existing methods, hierarchical schemes for interpreting results via multiple levels of aggregation, and greater understanding of the role of ecosystems in supporting human activities. These present many research opportunities that must be addressed to meet the challenges of sustainability.
18 CFR 366.22 - Accounts and records of service companies.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts and records of service companies. 366.22 Section 366.22 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the...
18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.
Code of Federal Regulations, 2010 CFR
2010-04-01
..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments, service company property. This account must include the amount of those investment tax credit adjustments that relate to service company...
Federal Register 2010, 2011, 2012, 2013, 2014
2010-10-29
... LLP (``PwC'') Internal Firm Services Client Account Administrators Group, Charlotte, NC; Amended... Firm Services Client Account Administrators Group. Accordingly, the Department is amending this... Firm Services Client Account Administrators Group. The amended notice applicable to TA-W-73,608 is...
2016-03-25
could not record a journal entry to this account. DFAS Indianapolis provided us with a System Change Proposal dated April 17, 2014, which proposed a...system change to DAI to permit journal entries to USSGL 2213 that was implemented in October 2015. However, DFAS Indianapolis should not have allowed...properly accrued civilian pay for the 12 ODOs that used the Defense Agencies Initiative or the Defense Business Management System general ledgers
Economic importance of transportation services : highlights of the Transportation Satellite Accounts
DOT National Transportation Integrated Search
1998-04-01
A new accounting tool, called the Transportation Satellite Accounts (TSA), now provides a way to measure both in-house and for-hire transportation services. The TSA, developed jointly by the Bureau of Transportation Statistics (BTS) of the Department...
31 CFR 598.506 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Entries in certain accounts for normal service charges authorized. 598.506 Section 598.506 Money and Finance: Treasury Regulations... Policy § 598.506 Entries in certain accounts for normal service charges authorized. (a) U.S. financial...
ERIC Educational Resources Information Center
Rama, D. V., Ed.
This volume is part of a series of 18 monographs on service learning and the academic disciplines. It is designed to (1) develop a theoretical framework for service learning in accounting consistent with the goals identified by accounting educators and the recent efforts toward curriculum reform, and (2) describe specific active learning…
31 CFR 594.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this....505 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial... to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and...
31 CFR 586.508 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... institution by the owner of such blocked account. (b) As used in this section, the term normal service charge..., and Statements of Licensing Policy § 586.508 Entries in certain accounts for normal service charges... by way of limitation, minimum balance charges, notary and protest fees, and charges for reference...
31 CFR 587.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... charges authorized. (a) A U.S. financial institution is authorized to debit any blocked account held at that financial institution in payment or reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this section, the term normal service charge shall include...
31 CFR 540.504 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... Statements of Licensing Policy § 540.504 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is authorized to debit any blocked account held by that financial institution in payment or reimbursement for normal service charges owed to it by the owner of the blocked...
31 CFR 543.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this....505 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial... charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary...
Spatial complementarity of forests and farms: accounting for ecosystem services
Subhrendu K. Pattanayak; David T. Butry
2006-01-01
Our article considers the economic contributions of forest ecosystem services, using a case study from Flores, Indonesia, in which forest protection in upstream watersheds stabilize soil and hydrological flows in downstream farms. We focus on the demand for a weak complement to the ecosystem services--farm labor-- and account for spatial dependence due to economic...
31 CFR 547.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this... Policy § 547.505 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial... charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary...
31 CFR 544.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... payment or reimbursement for normal service charges owed it by the owner of that blocked account. (b) As... Licensing Policy § 544.505 Entries in certain accounts for normal service charges authorized. (a) A U.S... adjustment charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges...
31 CFR 542.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...
31 CFR 546.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...
31 CFR 588.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this... § 588.505 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial... to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and...
31 CFR 548.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...
31 CFR 545.504 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this... § 545.504 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial... to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and...
31 CFR 541.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...
31 CFR 551.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...
31 CFR 593.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... payment or reimbursement for normal service charges owed it by the owner of that blocked account. (b) As... Licensing Policy § 593.505 Entries in certain accounts for normal service charges authorized. (a) A U.S... adjustment charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges...
31 CFR 537.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... normal service charges owed it by the owner of that blocked account. (b) As used in this section, the... Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is... bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary and protest fees, and...
Accounting Manual for Educational Service Districts in the State of Washington
ERIC Educational Resources Information Center
Lunghofer, Daniel S.
2010-01-01
This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…
The nature of three-body interactions in DFT: Exchange and polarization effects
NASA Astrophysics Data System (ADS)
Hapka, Michał; Rajchel, Łukasz; Modrzejewski, Marcin; Schäffer, Rainer; Chałasiński, Grzegorz; Szcześniak, Małgorzata M.
2017-08-01
We propose a physically motivated decomposition of density functional theory (DFT) 3-body nonadditive interaction energies into the exchange and density-deformation (polarization) components. The exchange component represents the effect of the Pauli exclusion in the wave function of the trimer and is found to be challenging for density functional approximations (DFAs). The remaining density-deformation nonadditivity is less dependent upon the DFAs. Numerical demonstration is carried out for rare gas atom trimers, Ar2-HX (X = F, Cl) complexes, and small hydrogen-bonded and van der Waals molecular systems. None of the tested semilocal, hybrid, and range-separated DFAs properly accounts for the nonadditive exchange in dispersion-bonded trimers. By contrast, for hydrogen-bonded systems, range-separated DFAs achieve a qualitative agreement to within 20% of the reference exchange energy. A reliable performance for all systems is obtained only when the monomers interact through the Hartree-Fock potential in the dispersion-free Pauli blockade scheme. Additionally, we identify the nonadditive second-order exchange-dispersion energy as an important but overlooked contribution in force-field-like dispersion corrections. Our results suggest that range-separated functionals do not include this component, although semilocal and global hybrid DFAs appear to imitate it in the short range.
17 CFR 256.01-4 - Construction or service contracts, and centralized procurement accounting.
Code of Federal Regulations, 2010 CFR
2010-04-01
... expenses directly attributable to construction work shall be excluded from the accounting system of the... companies. Cost of goods procured shall be excluded from the accounting system of the service company and... contracts, and centralized procurement accounting. 256.01-4 Section 256.01-4 Commodity and Securities...
31 CFR 585.520 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2010 CFR
2010-07-01
... account; and (2) Make book entries against any foreign currency account maintained by it with a financial... charges in connection therewith. (b) As used in this section, the term normal service charge shall include...
12 CFR 1005.14 - Electronic fund transfer service provider not holding consumer's account.
Code of Federal Regulations, 2013 CFR
2013-01-01
... 12 Banks and Banking 8 2013-01-01 2013-01-01 false Electronic fund transfer service provider not... PROTECTION ELECTRONIC FUND TRANSFERS (REGULATION E) General § 1005.14 Electronic fund transfer service provider not holding consumer's account. (a) Provider of electronic fund transfer service. A person that...
12 CFR 1005.14 - Electronic fund transfer service provider not holding consumer's account.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 12 Banks and Banking 8 2014-01-01 2014-01-01 false Electronic fund transfer service provider not... PROTECTION ELECTRONIC FUND TRANSFERS (REGULATION E) General § 1005.14 Electronic fund transfer service provider not holding consumer's account. (a) Provider of electronic fund transfer service. A person that...
2015-09-24
No. DODIG-2015-179 S E P T E M B E R 2 4 , 2 0 1 5 Delinquent Medical Service Accounts at David Grant Air Force Medical Center Need Additional...us at www.dodig.mil Results in Brief Delinquent Medical Service Accounts at David Grant Air Force...Force Medical Center (DGMC) properly managed delinquent accounts over 180 days by effectively transferring the debt to the appropriate debt collection
12 CFR 1005.14 - Electronic fund transfer service provider not holding consumer's account.
Code of Federal Regulations, 2012 CFR
2012-01-01
... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Electronic fund transfer service provider not... PROTECTION ELECTRONIC FUND TRANSFERS (REGULATION E) § 1005.14 Electronic fund transfer service provider not holding consumer's account. (a) Provider of electronic fund transfer service. A person that provides an...
Federal Register 2010, 2011, 2012, 2013, 2014
2012-06-08
... Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service... of information described below: Title: Electronic Transfer Account (ETA) Financial Agency Agreement... public and other Federal agencies to take this opportunity to comment on a continuing information...
Service user governors in mental health foundation trusts: accountability or business as usual?
MacDonald, Dee; Barnes, Marian; Crawford, Mike; Omeni, Edward; Wilson, Aaron; Rose, Diana
2015-12-01
National Health Foundation Trusts present opportunities for individual mental health service users to be active in the governance of trusts. This is one of a range of mechanisms for patient and public involvement and one which promotes an individual rather than collective approach to involvement. Within the context of a broader study of the impact of service user involvement in mental health services, the objective of this article was to explore the experience of service user governors in foundation trusts and their capacity to hold boards to account. The Council of Governors in three foundation trusts were observed for a year. Focus groups with service user governors were undertaken in each trust. Service users had different expectations and understandings of the role and approached it in different ways. Key themes that emerged concerned: the role of a governor, conduct and content of meetings, agenda setting, relationships and representation. The experiences of mental health service user governors need to be understood within the complex environment of patient and public involvement in general and of mental health service user involvement in particular. The dislocation of the service user governor role from other forms of service user activity and involvement result in confusion about how notions of holding a trust to account and representation of other service users can be addressed within a boundaried institutional environment. © 2014 John Wiley & Sons Ltd.
The use of the transition cost accounting system in health services research
Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J
2007-01-01
The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment. PMID:17686148
The use of the transition cost accounting system in health services research.
Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J
2007-08-08
The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.
Federal Register 2010, 2011, 2012, 2013, 2014
2012-05-04
... 1690 Roth Feature to the Thrift Savings Plan and Miscellaneous Uniformed Services Account Amendments... Plan. This final rule also reorganizes regulatory provisions pertaining to uniformed services accounts. DATES: This rule is effective May 7, 2012. FOR FURTHER INFORMATION CONTACT: Laurissa Stokes at (202) 942...
Code of Federal Regulations, 2012 CFR
2012-01-01
..., engineering, and supervisory services. 1717.611 Section 1717.611 Agriculture Regulations of the Department of... expenditures for legal, accounting, engineering, and supervisory services. (a) If a borrower's mortgage or loan... engineering services, such approval is hereby granted if such services will not be financed by RUS. Approval...
Code of Federal Regulations, 2010 CFR
2010-01-01
..., engineering, and supervisory services. 1717.611 Section 1717.611 Agriculture Regulations of the Department of... expenditures for legal, accounting, engineering, and supervisory services. (a) If a borrower's mortgage or loan... engineering services, such approval is hereby granted if such services will not be financed by RUS. Approval...
Code of Federal Regulations, 2011 CFR
2011-01-01
..., engineering, and supervisory services. 1717.611 Section 1717.611 Agriculture Regulations of the Department of... expenditures for legal, accounting, engineering, and supervisory services. (a) If a borrower's mortgage or loan... engineering services, such approval is hereby granted if such services will not be financed by RUS. Approval...
Code of Federal Regulations, 2013 CFR
2013-01-01
..., engineering, and supervisory services. 1717.611 Section 1717.611 Agriculture Regulations of the Department of... expenditures for legal, accounting, engineering, and supervisory services. (a) If a borrower's mortgage or loan... engineering services, such approval is hereby granted if such services will not be financed by RUS. Approval...
Code of Federal Regulations, 2014 CFR
2014-01-01
..., engineering, and supervisory services. 1717.611 Section 1717.611 Agriculture Regulations of the Department of... expenditures for legal, accounting, engineering, and supervisory services. (a) If a borrower's mortgage or loan... engineering services, such approval is hereby granted if such services will not be financed by RUS. Approval...
76 FR 22878 - Defense Transportation Regulation, Part IV
Federal Register 2010, 2011, 2012, 2013, 2014
2011-04-25
... Military Services, DFAS and SDDC. In addition, the proposed electronic billing processes will compliment... in the Defense Transportation Regulation (DTR) Part IV (DTR 4500.9R). This process proposes mandatory... Transportation Service Providers (TSP). Implementation of electronic payments for NTS at all Military Services...
31 CFR 515.509 - Entries in certain accounts for normal service charges.
Code of Federal Regulations, 2010 CFR
2010-07-01
... against any foreign currency account maintained by it with a banking institution in a designated foreign... therewith. (b) As used in this section, the term normal service charge shall include charges in payment or...
31 CFR 500.509 - Entries in certain accounts for normal service charges.
Code of Federal Regulations, 2010 CFR
2010-07-01
... against any foreign currency account maintained by it with a banking institution in any designated foreign... therewith. (b) As used in this section, the term normal service charge shall include charges in payment or...
Experience of Developing Cloud Service for accounting Sales in installments
NASA Astrophysics Data System (ADS)
Barankov, V. V.; Barankova, I. I.; Mikhailova, U. V.; Kalugina, O. B.
2018-05-01
The paper presents the developed and implemented system of accounting sales in installments using tables as a cloud variant of Google services. The main system requirements and the special features of the program implementation such as the multi user data cleaning, the volume and speed of converting the tables, the mechanisms of conditional formatting of cells, the protection of cells and ranges and the data input check are provided. The paper also discusses the functionality of the system of accounting sales in installments, which is implemented by the formulae in the cells, the formulae in the extra options of Google tables and by programming in Google Apps Script, as a cloud variant of Java Script. The safety and security of the customers’ data, as well as staff members’ accountability and responsibility for the input of data in the system, are provided by a number of information security measures
Boon, Bronwyn; Greatbanks, Richard; Munro, Jenny; Gaffney, Michael
2017-03-01
This paper addresses the challenge reported in the research literature of providing adequate accounts of service quality and value to multiple stakeholders. Rather than starting with a particular accountability practice, we examine the accounts of complex service delivery and results from the perspective of five key stakeholder groups. The case study at the empirical centre of this research is a small New Zealand non-profit organisation that provides community-based wraparound casework to young people, and their families, with multiple and complex needs. This paper reports on data collected during 2009-2012 through interviews with five key stakeholders of this service: the young people, the caseworkers, the co-providers, the managers and the funders. Drawing on translation theory, the different points of reference and the consequential shifts in focus, content and meaning within the multiple stakeholder accounts are traced. The findings show that while each stakeholder group brings a unique point of reference to the service delivery, there are degrees of overlap in the focus and content of the accounts. This is particularly evident in the 'relationship' dimension. While overlaps may exist, points of invisibility are also revealed. Accountability tensions can be traced directly to these points of invisibility. As a result of this analysis, it is argued that more explicit attention to the impact of multiple stakeholders at the level of epistemology provides a mechanism for addressing some of the tensions routinely raised. © 2015 John Wiley & Sons Ltd.
18 CFR 367.4120 - Account 412, Cost and expenses of construction or other services.
Code of Federal Regulations, 2010 CFR
2010-04-01
... undertakes projects to construct physical property for associate or non-associate companies (see General... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income...
1987-09-01
AN A NALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT 1/1 MRINTENANCE SERVI..(U) MIR FORCE INST OF TECH IIGHT-PTTERSON RFB OH SCHOOL OF SYST.. 0 L...I "VV h S~ ~~i FiLE COV, THSI CIO ~OF AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR FORCE INDUSTRIAL FUND...Patterson Air Force Base, Ohio ~ p~UOW~~ ’ I ~ 1 12 02 0 AFIT/GLM/LSY/87S-83 AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR
ERIC Educational Resources Information Center
Clegg, J.
2008-01-01
Background: Recently, the frequency of audit inspections of health services for people with intellectual disability (ID) in the UK has increased, from occasional inquiries to a systematic audit of all services. From 2008, a process of continuous audit "surveillance" of specialist health services is to be introduced. Similar regimes of…
18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.
Code of Federal Regulations, 2010 CFR
2010-04-01
... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING... (§ 367.4040), for the current amortization of limited-term service company property investments. (2...
Federal Register 2010, 2011, 2012, 2013, 2014
2011-06-22
...-000 and AD10-13-000] Third-Party Provision of Ancillary Services; Accounting and Financial Reporting... current accounting and reporting requirements as applied to electric storage. As such, the Commission... the technologies used for such provision; and the adequacy of current accounting and reporting...
School Food Service Financial Management Handbook for Uniform Accounting. Simplified System.
ERIC Educational Resources Information Center
Food and Nutrition Service (USDA), Washington, DC.
This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a simplified form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger school…
School Food Service Financial Management Handbook for Uniform Accounting. Complete System.
ERIC Educational Resources Information Center
Food and Nutrition Service (USDA), Washington, DC.
This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a completely detailed form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger…
Code of Federal Regulations, 2012 CFR
2012-10-01
... 49 Transportation 9 2012-10-01 2012-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
Code of Federal Regulations, 2011 CFR
2011-10-01
... 49 Transportation 9 2011-10-01 2011-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
Code of Federal Regulations, 2013 CFR
2013-10-01
... 49 Transportation 9 2013-10-01 2013-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
Code of Federal Regulations, 2014 CFR
2014-10-01
... 49 Transportation 9 2014-10-01 2014-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
DOT National Transportation Integrated Search
2011-01-01
Transportation Satellite Accounts (TSA), produced by the Bureau of Economic Analysis and the Bureau of Transportation Statistics, provides measures of national transportation output. TSA includes both in-house and for-hire transportation services. Fo...
Code of Federal Regulations, 2012 CFR
2012-01-01
... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...
Code of Federal Regulations, 2014 CFR
2014-01-01
... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...
Code of Federal Regulations, 2013 CFR
2013-01-01
... independent public accountants and accounting firms performing audit services. 390.97 Section 390.97 Banks and... debarment of independent public accountants and accounting firms performing audit services. (a) Scope. This... accountants and their accounting firms from performing independent audit and attestation services required by...
Trees at work: economic accounting for forest ecosystem services in the U.S.South
Erin O. Sills; Susan E. Moore; Frederick W. Cubbage; Kelley D. McCarter; Thomas P. Holmes; D. Evan Mercer
2017-01-01
Southern forests provide a variety of critical ecosystem services, from purification of water and air to recreational opportunities for millions of people. Because many of these services are public goods with no observable market value, they are not fully accounted for in land use and policy decisions. There have been several efforts to remedy this by...
Federal Register 2010, 2011, 2012, 2013, 2014
2013-07-30
...The Federal Energy Regulatory Commission (Commission) is revising its regulations to foster competition and transparency in ancillary services markets. The Commission is revising certain aspects of its current market-based rate regulations, ancillary services requirements under the pro forma open-access transmission tariff (OATT), and accounting and reporting requirements. Specifically, the Commission is revising its regulations to reflect reforms to its Avista policy governing the sale of ancillary services at market-based rates to public utility transmission providers. The Commission is also requiring each public utility transmission provider to add to its OATT Schedule 3 a statement that it will take into account the speed and accuracy of regulation resources in its determination of reserve requirements for Regulation and Frequency Response service, including as it reviews whether a self-supplying customer has made ``alternative comparable arrangements'' as required by the Schedule. The final rule also requires each public utility transmission provider to post certain Area Control Error data as described in the final rule. Finally, the Commission is revising the accounting and reporting requirements under its Uniform System of Accounts for public utilities and licensees and its forms, statements, and reports, contained in FERC Form No. 1, Annual Report of Major Electric Utilities, Licensees and Others, FERC Form No. 1-F, Annual Report for Nonmajor Public Utilities and Licensees, and FERC Form No. 3-Q, Quarterly Financial Report of Electric Utilities, Licensees, and Natural Gas Companies, to better account for and report transactions associated with the use of energy storage devices in public utility operations.
2016-04-28
L 2 8 , 2 0 1 6 Report No. DODIG-2016-079 Delinquent Medical Service Accounts at Landstuhl Regional Medical Center Need Additional Management...Department of Defense F r a u d , W a s t e & A b u s e DODIG-2016-079 (Project No. D2015-D000CL-0214.000) │ i Results in Brief Delinquent Medical...objective was to determine whether Landstuhl Regional Medical Center (LRMC) effectively managed accounts delinquent over 120 days by properly
Code of Federal Regulations, 2010 CFR
2010-10-01
..., auditing and finance; management services and data processing; personnel and labor relations; legal and... on corporate income or payrolls; and other (accounts XX-63-01, XX-63-86, XX-63-87, XX-63-91, XX-63-92..., auditing and finance; management services and data processing; personnel and labor relations; legal and...
Federal Register 2010, 2011, 2012, 2013, 2014
2012-04-02
... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010; Approval of Information Collection Request AGENCY: Food and Nutrition Service, USDA. ACTION: Interim final rule; approval of information collection request. SUMMARY: The Food...
Code of Federal Regulations, 2014 CFR
2014-01-01
... public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and Banking..., suspension, or debarment of independent public accountants and accounting firms performing audit services. (a... independent public accountants and their accounting firms from performing independent audit and attestation...
Code of Federal Regulations, 2013 CFR
2013-01-01
... public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and Banking..., suspension, or debarment of independent public accountants and accounting firms performing audit services. (a... independent public accountants and their accounting firms from performing independent audit and attestation...
31 CFR 598.506 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2012 CFR
2012-07-01
... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Entries in certain accounts for normal service charges authorized. 598.506 Section 598.506 Money and Finance: Treasury Regulations Relating to... NARCOTICS KINGPIN SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing Policy § 598...
31 CFR 598.506 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2013 CFR
2013-07-01
... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Entries in certain accounts for normal service charges authorized. 598.506 Section 598.506 Money and Finance: Treasury Regulations Relating to... NARCOTICS KINGPIN SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing Policy § 598...
31 CFR 598.506 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2014 CFR
2014-07-01
... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 598.506 Section 598.506 Money and Finance: Treasury Regulations Relating to... NARCOTICS KINGPIN SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing Policy § 598...
31 CFR 598.506 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Entries in certain accounts for normal service charges authorized. 598.506 Section 598.506 Money and Finance: Treasury Regulations Relating to... NARCOTICS KINGPIN SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing Policy § 598...
ERIC Educational Resources Information Center
Young (Arthur) and Co., Washington, DC.
Several years ago, Montgomery County Public Schools (MCPS) began a Management Operations Review and Evaluation (MORE) of the entire school system, excluding school-based instruction. This MORE study is an evaluation of MCPS's current accounting system and certain related financial services functions within the Department of Financial Services. In…
The role of behavioral health services in accountable care organizations.
Kathol, Roger G; Patel, Kavita; Sacks, Lee; Sargent, Susan; Melek, Stephen P
2015-02-01
Nationally, care delivery organizations are developing accountable care organizations (ACOs), but few have an appreciation of the importance of behavioral health services or knowledge about how to include them in an ACO since their funding and delivery are currently segregated from other medical services. This commentary reviews data on the impact of patients with concurrent medical and behavioral health conditions. They indicate that three-fourths of patients with behavioral health disorders are seen in the medical setting, but are largely untreated because few medical patients choose to access the behavioral health sector, which is where behavioral health providers are paid to work. Untreated behavioral health conditions in medical patients are associated with persistent medical illness and significantly increased total medical healthcare service use and cost, especially in those with chronic medical conditions. At a national level, those with behavioral health conditions use one-third of total healthcare resources. This will not change unless at-risk ACOs can effectively correct the mismatch between behavioral health patients and behavioral healthcare delivery. The authors suggest that ACO subcontracting for traditional segregated behavioral health services, whether from local provider groups or external vendors, will not achieve ACO-mandated access, treatment, and cost reduction goals. Rather, behavioral health specialists will need to become core ACO member providers. This will allow them to be deployed along with other member providers using value-added delivery approaches in the medical setting to integrate medical and behavioral health service delivery, and to achieve synergistic health and cost improvement.
Accounts receivable cash management: it all happens at the point-of-service.
Hajny, T
2000-01-01
If your accounts receivable is not generating the cash your practice needs in a timely and effective manner, look first at your front-end processes. Nine times out of ten, this is where the system is failing. The improvements suggested here will not only generate cash quicker, but also will enhance customer service and lower overall costs by reducing the need for rework.
ERIC Educational Resources Information Center
Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.
2010-01-01
Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…
31 CFR 594.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2012 CFR
2012-07-01
... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Entries in certain accounts for normal service charges authorized. 594.505 Section 594.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL...
31 CFR 594.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Entries in certain accounts for normal service charges authorized. 594.505 Section 594.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY GLOBAL...
ERIC Educational Resources Information Center
McDaid, Janet L.; Reifman, Arthur
As part of an ongoing project to determine how effectively school psychological services promote student mental health, learning, and welfare in San Diego City Schools (California), accountability studies were conducted. A previously developed planning model guided the process. During the 1995-96 school year, school psychologists gathered data…
Federal Register 2010, 2011, 2012, 2013, 2014
2010-11-10
... Services Accounts; Death Benefits; Thrift Savings Plan AGENCY: Federal Retirement Thrift Investment Board... Currently, a spouse beneficiary of a TSP participant must either transfer his or her TSP death benefit... spouse of a deceased participant to retain a lump sum death benefit payment in the TSP, subject to...
31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2014 CFR
2014-07-01
... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Entries in certain accounts for normal service charges authorized. 510.505 Section 510.505 Money and Finance: Treasury Regulations Relating to... SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing Policy § 510.505 Entries in...
Self-Study and Evaluation Guide; Section C-2; Financial Accounting and Service Reporting.
ERIC Educational Resources Information Center
National Accreditation Council for Agencies Serving the Blind and Visually Handicapped, New York, NY.
In determining standards to judge an agency's performance in meeting its responsibilities to the public, two fundamental factors must be taken into consideration: (1) standards for financial accounting and service reporting must be formulated in the knowledge that variations among agencies will necessarily give rise to variations in applicability…
31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2013 CFR
2013-07-01
... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Entries in certain accounts for normal service charges authorized. 510.505 Section 510.505 Money and Finance: Treasury Regulations Relating to... SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing Policy § 510.505 Entries in...
31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2011 CFR
2011-07-01
... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Entries in certain accounts for normal service charges authorized. 510.505 Section 510.505 Money and Finance: Treasury Regulations Relating to... SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing Policy § 510.505 Entries in...
31 CFR 510.505 - Entries in certain accounts for normal service charges authorized.
Code of Federal Regulations, 2012 CFR
2012-07-01
... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Entries in certain accounts for normal service charges authorized. 510.505 Section 510.505 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY NORTH KOREA...
18 CFR 367.1420 - Account 142, Customer accounts receivable.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer accounts receivable. (a) This account must include amounts due from customers for service, and for...
1999-06-22
Commercial Industry • Financial Standards Accounting Board (GAAP) • Internal Revenue Service - Tax Accounting • DoD - Cost Accounting Standards...internal management control systems, managers shall focus on results, not process” Government Accounting • Intent EVM Accounting Criteria : – Record costs ...consistent with established budgets – Insure control of indirect costs – Insure disciplined accumulation of cost – Insure proper material accounting and
18 CFR 367.1840 - Account 184, Clearing accounts.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.2320 - Account 232, Accounts payable.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.
Code of Federal Regulations, 2010 CFR
2010-04-01
... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1080..., Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM...
2002-01-18
the largest net abnormal balances, totaling $20.9 million (finding A). We audited the financial reporting procedures that Defense Finance and Accounting Service Columbus used to report on Treasury Index 97 funds.
Cost accounting models used for price-setting of health services: an international review.
Raulinajtys-Grzybek, Monika
2014-12-01
The aim of the article was to present and compare cost accounting models which are used in the area of healthcare for pricing purposes in different countries. Cost information generated by hospitals is further used by regulatory bodies for setting or updating prices of public health services. The article presents a set of examples from different countries of the European Union, Australia and the United States and concentrates on DRG-based payment systems as they primarily use cost information for pricing. Differences between countries concern the methodology used, as well as the data collection process and the scope of the regulations on cost accounting. The article indicates that the accuracy of the calculation is only one of the factors that determine the choice of the cost accounting methodology. Important aspects are also the selection of the reference hospitals, precise and detailed regulations and the existence of complex healthcare information systems in hospitals. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.
37 CFR 2.208 - Deposit accounts.
Code of Federal Regulations, 2010 CFR
2010-07-01
... copies of records, or services offered by the Office, deposit accounts may be established in the Office... upon receipt of the statement to cover the value of items or services charged to the account and thus... services requested must always be on deposit. Charges to accounts with insufficient funds will not be...
18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.
Code of Federal Regulations, 2012 CFR
2012-04-01
... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...
18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.
Code of Federal Regulations, 2013 CFR
2013-04-01
... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...
18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...
18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.
Code of Federal Regulations, 2014 CFR
2014-04-01
... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...
18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Accounts 500-598... Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts 500 through 598 in part 101 of this chapter. ...
24 CFR 3500.17 - Escrow accounts.
Code of Federal Regulations, 2010 CFR
2010-04-01
... means an amount by which a current escrow account balance falls short of the target balance at the time...). Deficiency is the amount of a negative balance in an escrow account. As noted in § 3500.17(f), if a servicer... escrow account. Escrow account means any account that a servicer establishes or controls on behalf of a...
ERIC Educational Resources Information Center
Sahin, Esin; Yagbasan, Rahmi
2012-01-01
This study aims at diagnosing which subjects pre-service physics teachers have difficulty understanding in introductory physics courses and what accounts for these difficulties. A questionnaire consisting of two qualitative questions was used to collect data for this study. The questionnaire was administered to 101 pre-service physics teachers who…
42 CFR 59.212 - Grantee accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 59.212 Section 59.212 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR FAMILY PLANNING SERVICES Grants for Family Planning Service Training § 59.212 Grantee accountability. (a...
42 CFR 59.212 - Grantee accountability.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 42 Public Health 1 2014-10-01 2014-10-01 false Grantee accountability. 59.212 Section 59.212 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR FAMILY PLANNING SERVICES Grants for Family Planning Service Training § 59.212 Grantee accountability. (a...
42 CFR 59.212 - Grantee accountability.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 42 Public Health 1 2011-10-01 2011-10-01 false Grantee accountability. 59.212 Section 59.212 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR FAMILY PLANNING SERVICES Grants for Family Planning Service Training § 59.212 Grantee accountability. (a...
42 CFR 59.212 - Grantee accountability.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 42 Public Health 1 2013-10-01 2013-10-01 false Grantee accountability. 59.212 Section 59.212 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR FAMILY PLANNING SERVICES Grants for Family Planning Service Training § 59.212 Grantee accountability. (a...
42 CFR 59.212 - Grantee accountability.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 42 Public Health 1 2012-10-01 2012-10-01 false Grantee accountability. 59.212 Section 59.212 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR FAMILY PLANNING SERVICES Grants for Family Planning Service Training § 59.212 Grantee accountability. (a...
Schwartz, Aaron L; Chernew, Michael E; Landon, Bruce E; McWilliams, J Michael
2015-11-01
Wasteful practices are widespread in the US health care system. It is unclear if payment models intended to improve health care efficiency, such as the Medicare accountable care organization (ACO) programs, discourage the provision of low-value services. To assess whether the first year of the Medicare Pioneer ACO program was associated with a reduction in use of low-value services. In a difference-in-differences analysis, we compared use of low-value services between Medicare fee-for-service beneficiaries attributed to health care provider groups that entered the Pioneer program (ACO group) and beneficiaries attributed to other health care providers (control group) before (2009-2011) vs after (2012) Pioneer ACO contracts began. Data analysis was conducted from December 1, 2014, to June 27, 2015. Comparisons were adjusted for beneficiaries' sociodemographic and clinical characteristics as well as for geography. We decomposed estimates according to service characteristics (clinical category, price, and sensitivity to patient preferences) and compared estimates between subgroups of ACOs with higher vs lower baseline use of low-value services. Use of, and spending on, 31 services in instances that provide minimal clinical benefit, measured as annual service counts per 100 beneficiaries and price-standardized annual service spending per 100 beneficiaries. During the precontract period, trends in the use of low-value services were similar for the ACO and control groups. The first year of ACO contracts was associated with a differential reduction (95% CI) of 0.8 low-value services per 100 beneficiaries for the ACO group (-1.2 to -0.4; P < .001), corresponding to a 1.9% differential reduction in service quantity (-2.9% to -0.9%) and a 4.5% differential reduction in spending on low-value services (-7.5% to -1.4%; P = .004). Differential reductions were similar for services less sensitive vs more sensitive to patient preferences and for higher- vs lower-priced services
Savings account for health care costs
... These accounts are approved or regulated by the Internal Revenue Service (IRS). The accounts differ based on how much ... MSA; FSA; HRA References Department of the Treasury - Internal Revenue Service. Health Savings Accounts and Other Tax-Favored Health ...
Cost accounting methodologies in price setting of acute inpatient services in Hungary.
Gaal, Peter; Stefka, Nóra; Nagy, Júlia
2006-08-01
On the basis of documentary analysis and interviews with decision makers, this paper discusses the cost accounting methodologies used for price setting of inpatient services in the Hungarian health care system focusing on sector of acute inpatient care, which is financed through the Hungarian adaptation of Diagnosis Related Groups since 1993. Hungary has a quite sophisticated DRG system, which had a deep impact on the efficiency of the acute inpatient care sector. Nevertheless, the system requires continuous maintenance, where the cooperation of hospitals, as well as the minimisation of political influence are critical success factors.
42 CFR 51c.112 - Grantee accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 51c.112 Section 51c.112 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR COMMUNITY HEALTH SERVICES General Provisions § 51c.112 Grantee accountability. (a) Accounting for grant award...
42 CFR 86.38 - Accountability.
Code of Federal Regulations, 2014 CFR
2014-10-01
... PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES GRANTS FOR EDUCATION PROGRAMS IN OCCUPATIONAL SAFETY AND HEALTH Occupational Safety and Health Direct Traineeships § 86.38 Accountability. Accountability for payments will be subject...
42 CFR 86.38 - Accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES GRANTS FOR EDUCATION PROGRAMS IN OCCUPATIONAL SAFETY AND HEALTH Occupational Safety and Health Direct Traineeships § 86.38 Accountability. Accountability for payments will be subject...
Code of Federal Regulations, 2010 CFR
2010-01-01
... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit and...
Code of Federal Regulations, 2012 CFR
2012-01-01
... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit and...
Pre-Service Accounting Teachers' Attitudes to Mathematics
ERIC Educational Resources Information Center
Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy
2017-01-01
Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the Fennema-Sherman Mathematics Attitudes Scales…
Defining Ecosystem Assets for Natural Capital Accounting
Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter
2016-01-01
In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks. PMID:27828969
Defining ecosystem assets for natural capital accounting
Hein, Lars; Bagstad, Kenneth J.; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter
2016-01-01
In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems’ capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.
Defining Ecosystem Assets for Natural Capital Accounting.
Hein, Lars; Bagstad, Ken; Edens, Bram; Obst, Carl; de Jong, Rixt; Lesschen, Jan Peter
2016-01-01
In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conceptualisations of ecosystem assets are needed to understand ecosystems as assets, in support of ecosystem assessments, ecosystem accounting and ecosystem management. In particular, we define ecosystems' capacity and capability to supply ecosystem services, as well as the potential supply of ecosystem services. Capacity relates to sustainable use levels of multiple ecosystem services, capability involves prioritising the use of one ecosystem service over a basket of services, and potential supply considers the ability of ecosystems to generate services regardless of demand for these services. We ground our definitions in the ecosystem services and accounting literature, and illustrate and compare the concepts of flow, capacity, capability, and potential supply with a range of conceptual and real-world examples drawn from case studies in Europe and North America. Our paper contributes to the development of measurement frameworks for natural capital to support environmental accounting and other assessment frameworks.
42 CFR 61.12 - Accountability.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 42 Public Health 1 2013-10-01 2013-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements...
42 CFR 61.12 - Accountability.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 42 Public Health 1 2011-10-01 2011-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements...
42 CFR 61.12 - Accountability.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 42 Public Health 1 2012-10-01 2012-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements...
42 CFR 61.12 - Accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements...
42 CFR 61.12 - Accountability.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 42 Public Health 1 2014-10-01 2014-10-01 false Accountability. 61.12 Section 61.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES FELLOWSHIPS, INTERNSHIPS, TRAINING FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements...
Using accountability to improve reproductive health care.
George, Asha
2003-05-01
Accountability is best understood as a referee of the dynamics in two-way relationships, often between unequal partners. The literature on accountability distinguishes between political, fiscal, administrative, legal and constitutional accountability. This paper focuses on accountability mechanisms in health care and how they mediate between service providers and communities and between different kinds of health personnel at the primary health care level. It refers to case studies of participatory processes for improving sexual and reproductive health service delivery. Information, dialogue and negotiation are important elements that enable accountability mechanisms to address problems by supporting change and engagement between participants. In order to succeed, however, efforts towards better accountability that broaden the participation of users must take into account the social contexts and the policy and service delivery systems in which they are applied, address power relations and improve the representation of marginalised groups within communities and service delivery systems.
Jordan, Stephen J; Hayes, Sharon E; Yoskowitz, David; Smith, Lisa M; Summers, J Kevin; Russell, Marc; Benson, William H
2010-03-01
One of society's greatest challenges is to sustain natural resources while promoting economic growth and quality of life. In the face of this challenge, society must measure the effectiveness of programs established to safeguard the environment. The impetus for demonstrating positive results from government-sponsored research and regulation in the United States comes from Congress (General Accountability Office; GAO) and the Executive Branch (Office of Management and Budget; OMB). The message is: regulatory and research programs must demonstrate outcomes that justify their costs. Although the concept is simple, it is a complex problem to demonstrate that environmental research, policies, and regulations cause measurable changes in environmental quality. Even where changes in environmental quality can be tracked reliably, the connections between government actions and environmental outcomes seldom are direct or straightforward. In this article, we describe emerging efforts (with emphasis on the role of the U.S. Environmental Protection Agency; EPA) to frame and measure environmental outcomes in terms of ecosystem services and values-societally and ecologically meaningful metrics for gauging how well we manage environmental resources. As examples of accounting for outcomes and values, we present a novel, low-cost method for determining relative values of multiple ecosystem services, and describe emerging research on indicators of human well-being.
Topp, Stephanie M; Black, Jim; Morrow, Martha; Chipukuma, Julien M; Van Damme, Wim
2015-02-18
Questions about the impact of large donor-funded HIV interventions on low- and middle-income countries' health systems have been the subject of a number of expert commentaries, but comparatively few empirical research studies. Aimed at addressing a particular evidence gap vis-à-vis the influence of HIV service scale-up on micro-level health systems, this article examines the impact of HIV scale-up on mechanisms of accountability in Zambian primary health facilities. Guided by the Mechanisms of Effect framework and Brinkerhoff's work on accountability, we conducted an in-depth multi-case study to examine how HIV services influenced mechanisms of administrative and social accountability in four Zambian primary health centres. Sites were selected for established (over 3 yrs) antiretroviral therapy (ART) services and urban, peri-urban and rural characteristics. Case data included provider interviews (60); patient interviews (180); direct observation of facility operations (2 wks/centre) and key informant interviews (14). Resource-intensive investment in HIV services contributed to some early gains in administrative answerability within the four ART departments, helping to establish the material capabilities necessary to deliver and monitor service delivery. Simultaneous investment in external supervision and professional development helped to promote transparency around individual and team performance and also strengthened positive work norms in the ART departments. In the wider health centres, however, mechanisms of administrative accountability remained weak, hindered by poor data collection and under capacitated leadership. Substantive gains in social accountability were also elusive as HIV scale-up did little to address deeply rooted information and power asymmetries in the wider facilities. Short terms gains in primary-level service accountability may arise from investment in health system hardware. However, sustained improvements in service quality and
Code of Federal Regulations, 2011 CFR
2011-07-01
... indebtedness complaints to show that they have met the disclosure requirements of the Truth in Lending Act (15... the Military Service as required by the Truth in Lending Act (15 U.S.C. 1601 note, 1601-1614, 1631... collect this post-application interest provided it is an amount owed pursuant to the judgment. DFAS shall...
2012-05-31
or events. Unsupported journal vouchers increase the risk of materially misstated balances reported on the AGF financial statements. DFAS...with U.S. generally accepted accounting principles and that the Army automated systems did not support material amounts on the financial statements...files, abnormal balance detection , journal vouchers, and reconciliations between Army and OMB SF 133s and the Statements of Budgetary Resources
Federal Register 2010, 2011, 2012, 2013, 2014
2011-06-17
... Program: School Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of... Kids Act of 2010 (Pub. L. 111-296) regarding equity in school lunch pricing and revenue from nonprogram... promulgates the provisions from sections 205 and 206 of Public Law 111-296, the Healthy, Hunger-Free Kids Act...
Home and Community Care Sector Accountability
Gray, Carolyn Steele; Berta, Whitney; Deber, Raisa B.; Lum, Janet
2014-01-01
This paper focuses on accountability for the home and community care (HCC) sector in Ontario. The many different service delivery approaches, funding methods and types of organizations delivering HCC services make this sector highly heterogeneous. Findings from a document analysis and environmental scan suggest that organizations delivering HCC services face multiple accountability requirements from a wide array of stakeholders. Government stakeholders tend to rely on regulatory and expenditure instruments to hold organizations to account for service delivery. Semi-structured key informant interview respondents reported that the expenditure-based accountability tools being used carried a number of unintended consequences, both positive and negative. These include an increased organizational focus on quality, shifting care time away from clients (particularly problematic for small agencies), dissuading innovation, and reliance on performance indicators that do not adequately support the delivery of high-quality care. PMID:25305389
42 CFR 86.18 - Grantee accountability.
Code of Federal Regulations, 2014 CFR
2014-10-01
... Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES GRANTS FOR EDUCATION PROGRAMS IN OCCUPATIONAL SAFETY AND HEALTH Occupational Safety and Health Training Grants § 86.18 Grantee accountability. (a) Accounting for grant award...
42 CFR 86.18 - Grantee accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES GRANTS FOR EDUCATION PROGRAMS IN OCCUPATIONAL SAFETY AND HEALTH Occupational Safety and Health Training Grants § 86.18 Grantee accountability. (a) Accounting for grant award...
18. Uniform cost accounting in long-term care.
Sorensen, J E
1976-05-01
Uniform cost data are essential for managing health services, establishing billing and reimbursement rates, and measuring effectiveness and impact. Although it is especially difficult in the case of long-term health care to develop standard cost accounting procedures because of the varied configurations of inpatient, intermediate, and ambulatory services, the overall approaches to cost accounting and its content can be made more uniform. With this purpose in mind, a general model of cost accounting is presented for a multilevel program of long-term services, together with a special method for ambulatory services using "hours accounted for" as the basic measure.
Home and community care sector accountability.
Steele Gray, Carolyn; Berta, Whitney; Deber, Raisa B; Lum, Janet
2014-09-01
This paper focuses on accountability for the home and community care (HCC) sector in Ontario. The many different service delivery approaches, funding methods and types of organizations delivering HCC services make this sector highly heterogeneous. Findings from a document analysis and environmental scan suggest that organizations delivering HCC services face multiple accountability requirements from a wide array of stakeholders. Government stakeholders tend to rely on regulatory and expenditure instruments to hold organizations to account for service delivery. Semi-structured key informant interview respondents reported that the expenditure-based accountability tools being used carried a number of unintended consequences, both positive and negative. These include an increased organizational focus on quality, shifting care time away from clients (particularly problematic for small agencies), dissuading innovation, and reliance on performance indicators that do not adequately support the delivery of high-quality care. Copyright © 2014 Longwoods Publishing.
Accountability and Primary Healthcare
Mukhi, Shaheena; Barnsley, Jan; Deber, Raisa B.
2014-01-01
This paper examines the accountability structures within primary healthcare (PHC) in Ontario; in particular, who is accountable for what and to whom, and the policy tools being used. Ontario has implemented a series of incremental reforms, using expenditure policy instruments, enforced through contractual agreements to provide a defined set of publicly financed services that are privately delivered, most often by family physicians. The findings indicate that reporting, funding, evaluation and governance accountability requirements vary across service provider models. Accountability to the funder and patients is most common. Agreements, incentives and compensation tools have been used but may be insufficient to ensure parties are being held responsible for their activities related to stated goals. Clear definitions of various governance structures, a cohesive approach to monitoring critical performance indicators and associated improvement strategies are important elements in operationalizing accountability and determining whether goals are being met. PMID:25305392
42 CFR 124.8 - Grantee accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 124.8 Section 124.8 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES HEALTH RESOURCES DEVELOPMENT... and Modernization § 124.8 Grantee accountability. (a) Records requirements. (1) Applicants who have...
24 CFR 3500.17 - Escrow accounts.
Code of Federal Regulations, 2013 CFR
2013-04-01
...: Aggregate (or) composite analysis, hereafter called aggregate analysis, means an accounting method a... advances funds for a borrower, then the servicer must perform an escrow account analysis before seeking.... If a servicer advances funds in paying a disbursement, which is not the result of a borrower's...
24 CFR 3500.17 - Escrow accounts.
Code of Federal Regulations, 2012 CFR
2012-04-01
...: Aggregate (or) composite analysis, hereafter called aggregate analysis, means an accounting method a... advances funds for a borrower, then the servicer must perform an escrow account analysis before seeking.... If a servicer advances funds in paying a disbursement, which is not the result of a borrower's...
24 CFR 3500.17 - Escrow accounts.
Code of Federal Regulations, 2014 CFR
2014-04-01
...: Aggregate (or) composite analysis, hereafter called aggregate analysis, means an accounting method a... advances funds for a borrower, then the servicer must perform an escrow account analysis before seeking.... If a servicer advances funds in paying a disbursement, which is not the result of a borrower's...
Globe, Gary; Redwood, Daniel; Brantingham, James W; Hawk, Cheryl; Terre, Lisa; Globe, Denise; Mayer, Stephan
2009-01-01
Over the past decade, chiropractic colleges have introduced clinical prevention services (CPS) training. This has included an updated public health curriculum and procedures for student interns to determine the need for preventive services and to provide these services directly or through referral to other health professionals. The purpose of this study was to evaluate the effect of a program to train chiropractic interns to deliver CPS to patients. Program evaluation used retrospective chart review, comparing the proportion of patients receiving CPS recommendations before and after implementation of the program. The main outcome measures were the percentage of appropriate CPS recommendations based upon chart reviews. Chart reviews in 2006 indicated appropriate CPS recommendations in 47.4% of cases (295/623). Chart reviews in 2007, after an additional year of sustained implementation of procedures to ensure intern and faculty accountability, showed appropriate counseling recommendations in 87% of files (137/156). Requiring interns to attend didactic presentations on CPS had no measurable effect on their performance. Major improvements occurred after a series of clinically relevant training interventions; new forms and audit procedures were implemented to increase intern and clinical faculty accountability.
Army General Fund Adjustments Not Adequately Documented or Supported
2016-07-26
compilation process. Finding The Office of the Assistant Secretary of the Army (Financial Management & Comptroller) (OASA[FM&C]) and the Defense Finance and...statements were unreliable and lacked an adequate audit trail. Furthermore, DoD and Army managers could not rely on the data in their accounting...systems when making management and resource decisions. Until the Army and DFAS Indianapolis correct these control deficiencies, there is considerable
24 CFR 3500.17 - Escrow accounts.
Code of Federal Regulations, 2011 CFR
2011-04-01
... deficiencies exist. Escrow account computation year is a 12-month period that a servicer establishes for the escrow account beginning with the borrower's initial payment date. The term includes each 12-month period... cushion is two months of the borrower's escrow payments to the servicer or a lesser amount specified by...
18 CFR 367.3920 - Account 392, Transportation equipment.
Code of Federal Regulations, 2014 CFR
2014-04-01
..., Transportation equipment. 367.3920 Section 367.3920 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment. (a) This account must include the cost of transportation vehicles used for service company purposes...
18 CFR 367.3920 - Account 392, Transportation equipment.
Code of Federal Regulations, 2012 CFR
2012-04-01
..., Transportation equipment. 367.3920 Section 367.3920 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment. (a) This account must include the cost of transportation vehicles used for service company purposes...
18 CFR 367.3920 - Account 392, Transportation equipment.
Code of Federal Regulations, 2013 CFR
2013-04-01
..., Transportation equipment. 367.3920 Section 367.3920 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Service Company Property Chart of Accounts § 367.3920 Account 392, Transportation equipment. (a) This account must include the cost of transportation vehicles used for service company purposes...
Mafuta, Eric M; Dieleman, Marjolein A; Hogema, Lisanne M; Khomba, Paul N; Zioko, François M; Kayembe, Patrick K; de Cock Buning, Tjard; Mambu, Thérèse N M
2015-11-23
The Democratic Republic of the Congo is one of the countries in Sub-Saharan Africa with the highest maternal mortality ratio estimated at 846 deaths per 100,000 live births. Innovative strategies such as social accountability are needed to improve both health service delivery and utilization. Indeed, social accountability is a form of citizen engagement defined as the 'extent and capability of citizens to hold politicians, policy makers and providers accountable and make them responsive to their needs.' This study explores existing social accountability mechanisms through which women's concerns are expressed and responded to by health providers in local settings. An exploratory study was conducted in two health zones with purposively sampled respondents including twenty-five women, five men, five health providers, two health zone officers and eleven community stakeholders. Data on women's voice and oversight and health providers' responsiveness were collected using semi-structured interviews and analysed using thematic analysis. In the two health zones, women rarely voiced their concerns and expectations about health services. This reluctance was due to: the absence of procedures to express them, to the lack of knowledge thereof, fear of reprisals, of being misunderstood as well as factors such as age-related power, ethnicity backgrounds, and women's status. The means most often mentioned by women for expressing their concerns were as individuals rather than as a collective. They did not use them instead; instead they looked to intermediaries, mostly, trusted health providers, community health workers and local leaders. Their perceptions of health providers' responsiveness varied. For women, there were no mechanisms for oversight in place. Individual discontent with malpractice was not shown to health providers. In contrast, health providers mentioned community health workers, health committee, and community based organizations as formal oversight mechanisms. All
Ortiz Cerda, Imelda-Elizabeth; Thammavong, Phahath; Caqueret, Vincent; Porte, Catherine; Mabille, Isabelle; Garcia Fernandez, José Manuel; Moscosa Santillan, Mario; Havet, Jean-Louis
2018-02-21
Caramel enriched in di-d-fructose dianhydrides (DFAs, a family of prebiotic cyclic fructodisaccharides) is a functional food with beneficial properties for health. The aim of this work was to study the conversion of fructose into DFAs catalyzed by acid ion-exchange resin, in order to establish a simplified mechanism of the caramelization reaction and a kinetic model for DFA formation. Batch reactor experiments were carried out in a 250 mL spherical glass flask and afforded up to 50% DFA yields. The mechanism proposed entails order 2 reactions that describe fructose conversion on DFAs or formation of byproducts such as HMF or melanoidines. A third order 1 reaction defines DFA transformation into fructosyl-DFAs or fructo-oligosaccharides. The influence of fructose concentration, resin loading and temperature was studied to calculate the kinetic parameters necessary to scale up the process.
Cost accounting for the radiologist.
Gentili, Amilcare
2014-05-01
Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.
Cost Accounting and Accountability: One Approach.
ERIC Educational Resources Information Center
Gingold, William
This paper outlines an approach designed to provide an accurate and efficient cost accounting system for use in schools and other social service organizations. In his discussion, the author presents a detailed step-by-step description of how to establish, plan, and operate the system. The basic element of the system is the Daily Event Record…
17 CFR 256.01-3 - General structure of accounting system.
Code of Federal Regulations, 2010 CFR
2010-04-01
... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and...
Cost Accounting: Production and Equipment Services.
ERIC Educational Resources Information Center
Schmid, William T.
Cost accounting for audiovisual productions should include direct costs, and, in some cases, the media administrator may have to calculate a per-hour surcharge for general operating overhead as well. Such procedures enable the administrator to determine cost effectiveness, to control cost overruns, and to generate more staff efficiency. Cost…
42 CFR 56.113 - Grantee accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... HEALTH SERVICES General Provisions § 56.113 Grantee accountability. (a) Accounting for grant award payments. All payments made by the Secretary shall be recorded by the grantee in accounting records... reimbursable direct costs incurred. (b) Accounting for interest earned on grant funds. Pursuant to section 203...
18 CFR 367.1440 - Account 144, Accumulated provision for uncollectible accounts-Credit.
Code of Federal Regulations, 2010 CFR
2010-04-01
... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367...
GRACC: New generation of the OSG accounting
DOE Office of Scientific and Technical Information (OSTI.GOV)
Retzke, K.; Weitzel, D.; Bhat, S.
2016-10-14
Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certicate Distinguished Name, their affiliations, and eld of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changesmore » include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. Lastly, we will present the current architecture and working prototype.« less
GRACC: New generation of the OSG accounting
NASA Astrophysics Data System (ADS)
Retzke, K.; Weitzel, D.; Bhat, S.; Levshina, T.; Bockelman, B.; Jayatilaka, B.; Sehgal, C.; Quick, R.; Wuerthwein, F.
2017-10-01
Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certificate Distinguished Name, their affiliations, and field of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. We will present the current architecture and working prototype.
47 CFR 36.162 - Intangible assets-Account 2690.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 36.162 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other ...
47 CFR 36.162 - Intangible assets-Account 2690.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 36.162 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the operations on the basis of the separation of the cost of Telecommunications Plant In Service, Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other ...
47 CFR 32.14 - Regulated accounts.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 2 2013-10-01 2013-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...
47 CFR 32.14 - Regulated accounts.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 2 2014-10-01 2014-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...
47 CFR 32.14 - Regulated accounts.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Regulated accounts. 32.14 Section 32.14 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.14 Regulated accounts. (a) In the context...
2016-03-28
Management (DHA- CRM ), agreed with Recommendations 1 and 2. The Chief stated that the service-level agreements should be updated to provide...descriptive language on the defined roles and responsibilities. In some instances, DHA- CRM personnel find it difficult to identify responsible parties at...that it maintains a universe of all accounting transactions processed daily to include disbursements. Additionally, DHA- CRM personnel perform a
ERIC Educational Resources Information Center
Eaton, Tim V.
2007-01-01
The accounting profession is facing a potential crisis not only from the overall shortage of accounting faculty driven by smaller numbers of new faculty entering the profession as many existing faculty retire but also from changes that have been less well documented. This includes: (1) changes in attitude towards the roles of teaching, service and…
NASA Astrophysics Data System (ADS)
Michel, Claude; Andréassian, Vazken; Perrin, Charles
2005-02-01
This paper unveils major inconsistencies in the age-old and yet efficient Soil Conservation Service Curve Number (SCS-CN) procedure. Our findings are based on an analysis of the continuous soil moisture accounting procedure implied by the SCS-CN equation. It is shown that several flaws plague the original SCS-CN procedure, the most important one being a confusion between intrinsic parameter and initial condition. A change of parameterization and a more complete assessment of the initial condition lead to a renewed SCS-CN procedure, while keeping the acknowledged efficiency of the original method.
Code of Federal Regulations, 2010 CFR
2010-10-01
... accountable official, and interagency claims excluded. 30.3 Section 30.3 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION CLAIMS COLLECTION General Provisions § 30.3 Antitrust, fraud, exception in the account of an accountable official, and interagency claims excluded. (a) Claims involving...
5 CFR 10.2 - Accountability systems.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
5 CFR 10.2 - Accountability systems.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
47 CFR 32.13 - Accounts-general.
Code of Federal Regulations, 2010 CFR
2010-10-01
... accounting system with respect to such subsidiary records: (1) Subsidiary records shall be reconciled to the... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... prescribed in this system. (1) A company may subdivide any of the accounts prescribed. The titles of all such...
5 CFR 10.2 - Accountability systems.
Code of Federal Regulations, 2011 CFR
2011-01-01
... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
7 CFR 948.200 - Accounting and collections.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting and collections. 948.200 Section 948.200 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing... Accounting and Collections § 948.200 Accounting and collections. (a) Each handler's assessment account with...
18 CFR 367.2540 - Account 254, Other regulatory liabilities.
Code of Federal Regulations, 2010 CFR
2010-04-01
... accounts, imposed on the service company by the ratemaking actions of regulatory agencies. (See Definitions § 367.1(a)(38).) (b) The amounts included in this account are to be established by those credits which... authorized to charge for its services; or refunds to customers, not provided for in other accounts, will be...
Applying new AICPA accounting rules on special reports.
Reinstein, A; Dery, R J
1998-04-01
Two new standards on agreed-upon procedures, issued by the American Institute of Certified Public Accountants, provide healthcare organizations and associated decision makers with new flexibility in acquiring professional accounting services. Effective January 1, 1996, these procedures allow organizations to target the type and volume of services performed by accountants and potentially avoid the time and expense involved in completing a full financial statement audit. As with any other accounting engagement, both the healthcare organization and the accounting firm need to establish what procedures will be conducted, who will be allowed to use the resulting report, and how the procedures will be conducted.
18 CFR 367.9230 - Account 923, Outside services employed.
Code of Federal Regulations, 2010 CFR
2010-04-01
... subaccounts must be provided for auditing, legal, engineering, management consulting fees and any other fees... showing the nature of service, identity of the person furnishing the service, affiliation to the service...
34 CFR 303.346 - Responsibility and accountability.
Code of Federal Regulations, 2011 CFR
2011-07-01
... Services Individualized Family Service Plans (ifsps) § 303.346 Responsibility and accountability. Each agency or person who has a direct role in the provision of early intervention services is responsible for...
Management Accounting in School Food Service.
ERIC Educational Resources Information Center
Bryan, E. Lewis; Friedlob, G. Thomas
1982-01-01
Describes a model for establishing control of school food services through analysis of the aggregate variances of quantity, collection, and price, and of their separate components. The separable component variances are identified, measured, and compared monthly to help supervisors identify exactly where plans and operations vary. (Author/MLF)
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 906.35 Section 906.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... RIO GRANDE VALLEY IN TEXAS Order Regulating Handling Expenses and Assessments § 906.35 Accounting. (a...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 959.43 Section 959.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 959.43 Accounting. (a) Assessments collected in excess of...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 956.43 Section 956.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... VALLEY OF SOUTHEAST WASHINGTON AND NORTHEAST OREGON Expenses and Assessments § 956.43 Accounting. (a) All...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 966.43 Section 966.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 966.43 Accounting. (a) All funds received by the committee...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 922.42 Section 922.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... IN WASHINGTON Order Regulating Handling Expenses and Assessments § 922.42 Accounting. (a) If, at the...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 923.42 Section 923.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... COUNTIES IN WASHINGTON Order Regulating Handling Expenses and Assessments § 923.42 Accounting. (a) If, at...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 982.62 Section 982.62 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... WASHINGTON Order Regulating Handling Expenses and Assessments § 982.62 Accounting. (a) Operating reserve. The...
46 CFR 232.5 - Income Statement Accounts.
Code of Federal Regulations, 2010 CFR
2010-10-01
... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.5 Income Statement Accounts. (a... Expense Accounts. The income and expense accounts shall show for each reporting period the amount of money... accounted for to facilitate reporting the source of revenue by trade route or service area. (iii) All other...
Principles and methods of managerial cost-accounting systems.
Suver, J D; Cooper, J C
1988-01-01
An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.
42 CFR 433.32 - Fiscal policies and accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 433.32 Section 433.32 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that the...
18 CFR 367.9130 - Account 913, Advertising expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...
18 CFR 367.9130 - Account 913, Advertising expenses.
Code of Federal Regulations, 2012 CFR
2012-04-01
..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...
18 CFR 367.9130 - Account 913, Advertising expenses.
Code of Federal Regulations, 2014 CFR
2014-04-01
..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...
18 CFR 367.9130 - Account 913, Advertising expenses.
Code of Federal Regulations, 2010 CFR
2010-04-01
..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising... advertising designed to promote or retain the use of services provided by the service company or the companies...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 953.35 Section 953.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... STATES Order Regulating Handling Expenses and Assessments § 953.35 Accounting. (a) If, at the end of a...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 927.42 Section 927.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 927.42 Accounting. (a) If, at the end of a fiscal...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 985.42 Section 985.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements....42 Accounting. (a) Excess funds. At the end of a marketing year, funds in excess of the year's...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 955.43 Section 955.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 955.43 Accounting. (a) All funds received by the committee pursuant to the...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 929.42 Section 929.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess of expenses...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 925.42 Section 925.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... SOUTHEASTERN CALIFORNIA Expenses and Assessments § 925.42 Accounting. (a) If, at the end of a fiscal period...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 930.42 Section 930.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 930.42 Accounting. (a) If, at the end of a fiscal period, the assessments...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 920.42 Section 920.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 920.42 Accounting. (a) If, at the end of a fiscal period, the assessments...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 948.78 Section 948.78 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Order Regulating Handling Expenses and Assessments § 948.78 Accounting. (a) If, at the end of a fiscal...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of this...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be used...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 917.38 Section 917.38 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... CALIFORNIA Order Regulating Handling Expenses and Assessments § 917.38 Accounting. If, at the end of a fiscal...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 989.81 Section 989.81 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... CALIFORNIA Order Regulating Handling Expenses and Assessments § 989.81 Accounting. (a) If, at the end of the...
ERIC Educational Resources Information Center
Comptroller General of the U.S., Washington, DC.
Amounts billed for teaching physician services and paid by Medicare carriers were reviewed by the General Accounting Office (GAO) to determine whether such payments had been made only where the physicians had satisfied the requirements of the Social Security Act. Attention was focused on the requirement that teaching physicians must provide a…
18 CFR 367.1430 - Account 143, Other accounts receivable.
Code of Federal Regulations, 2010 CFR
2010-04-01
... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL...
An Accounting Program Merit Pay Survey
ERIC Educational Resources Information Center
Lindsay, David H.; Campbell, Annhenrie; Tan, Kim B.; Wagner, Andrew
2010-01-01
Basing the compensation of accounting professors on merit pay in order to encourage better teaching, research and service is controversial. Before the effectiveness of merit-based salary plans can be examined empirically, it must be determined which accounting programs use such a system. In this study, the 852 accounting programs in the United…
Code of Federal Regulations, 2010 CFR
2010-10-01
...) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44). 1242.44 Section 1242.44... Trucks, trailers, and containers (revenue service) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44). These accounts pertain solely to freight service and contain no common expenses...
1998-10-05
Consolidated Financial Statements to the Air Force Audit Agency. The Defense Finance and Accounting Service Denver Center maintained accounting records and prepared the FY 1997 financial statements for the Air Force. More than $343 billion in total assets was reported at year’s end in these statements, and total revenues for the year exceeded $64 billion. The Air Force Audit Agency disclaimed an opinion on these statements. Additionally, although the Office of Management and Budget does not require budgetary resource reporting until FY 1998, the Air Force
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 983.74 Section 983.74 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements..., ARIZONA, AND NEW MEXICO Expenses and Assessments § 983.74 Accounting. (a) If, at the end of a production...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 915.42 Section 915.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 915.42 Accounting. (a) If, at the end of a fiscal year, the...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 924.42 Section 924.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... § 924.42 Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess of...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 916.42 Section 916.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 916.42 Accounting. (a) If, at the end of a fiscal period, the...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 932.40 Section 932.40 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 932.40 Accounting. (a) If, at the end of a fiscal year, the...
18 CFR 367.9070 - Account 907, Supervision.
Code of Federal Regulations, 2010 CFR
2010-04-01
... customer service activities, the object of which is to encourage safe, efficient and economical use of the associate utility company's service. Direct supervision of a specific activity within customer service and... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 41.10 - Examination of accounts.
Code of Federal Regulations, 2013 CFR
2013-04-01
... thereafter until December 31, 1975, the services of an independent certified public accountant, or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other... that identification of questionable matters by the independent accountant will facilitate their early...
18 CFR 41.10 - Examination of accounts.
Code of Federal Regulations, 2014 CFR
2014-04-01
... thereafter until December 31, 1975, the services of an independent certified public accountant, or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other... that identification of questionable matters by the independent accountant will facilitate their early...
18 CFR 41.10 - Examination of accounts.
Code of Federal Regulations, 2012 CFR
2012-04-01
... thereafter until December 31, 1975, the services of an independent certified public accountant, or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other... that identification of questionable matters by the independent accountant will facilitate their early...
18 CFR 41.10 - Examination of accounts.
Code of Federal Regulations, 2011 CFR
2011-04-01
... thereafter until December 31, 1975, the services of an independent certified public accountant, or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other... that identification of questionable matters by the independent accountant will facilitate their early...
Searching for Accountability, Productivity, Etc., Etc. Accounting and Financial Reporting.
ERIC Educational Resources Information Center
Piotrowski, Craig
1988-01-01
School districts are being asked to provide expanded variety and quality of educational services with fewer tax dollars. Discusses the search for accountability, productivity, quality, and equity in education and alerts school business officials to the problems and conflicts inherent in such a search. (MLF)
Code of Federal Regulations, 2010 CFR
2010-10-01
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a source...
18 CFR 41.10 - Examination of accounts.
Code of Federal Regulations, 2010 CFR
2010-04-01
... thereafter until December 31, 1975, the services of an independent certified public accountant, or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other...) Beginning January 1, 1976, and each year thereafter, only independent certified public accountants, or...
18 CFR 158.10 - Examination of accounts.
Code of Federal Regulations, 2010 CFR
2010-04-01
... to January 1, 1984 shall secure for each year, the services of an independent certified public accountant, or independent licensed public accountant (licensed on or before December 31, 1970), certified or... matters by the independent accountant will facilitate their early resolution and that the independent...
47 CFR 32.17 - Interpretation of accounts.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 2 2013-10-01 2013-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the end...
47 CFR 32.17 - Interpretation of accounts.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 2 2014-10-01 2014-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the end...
47 CFR 32.21 - Sequence of accounts.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 2 2014-10-01 2014-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in which...
47 CFR 32.21 - Sequence of accounts.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 2 2013-10-01 2013-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in which...
47 CFR 32.21 - Sequence of accounts.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Sequence of accounts. 32.21 Section 32.21 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.21 Sequence of accounts. The order in which...
47 CFR 32.17 - Interpretation of accounts.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Interpretation of accounts. 32.17 Section 32.17 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.17 Interpretation of accounts. To the end...
18 CFR 367.3930 - Account 393, Stores equipment.
Code of Federal Regulations, 2010 CFR
2010-04-01
... ACT Service Company Property Chart of Accounts § 367.3930 Account 393, Stores equipment. (a) This... materials and supplies. (b) This account must include the following items: (1) Chain falls. (2) Counters. (3...
Federal Register 2010, 2011, 2012, 2013, 2014
2010-04-29
... the U.S. Department of the Treasury, Financial Management Service, Financial Accounting and Services..., 2010. Sandra Paylor-Sanders, Acting Director, Financial Accounting and Services Division. [FR Doc. 2010... Bonding Company AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury. ACTION...
47 CFR 36.172 - Other noncurrent assets-Account 1410.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other noncurrent assets-Account 1410. 36.172 Section 36.172 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... be allocated based on the relative separations of Account 2001, Telephone Plant in Service. [52 FR...
47 CFR 36.172 - Other noncurrent assets-Account 1410.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other noncurrent assets-Account 1410. 36.172 Section 36.172 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... be allocated based on the relative separations of Account 2001, Telephone Plant in Service. [52 FR...
Severin, Franziska; Borry, Pascal; Cornel, Martina C; Daniels, Norman; Fellmann, Florence; Victoria Hodgson, Shirley; Howard, Heidi C; John, Jürgen; Kääriäinen, Helena; Kayserili, Hülya; Kent, Alastair; Koerber, Florian; Kristoffersson, Ulf; Kroese, Mark; Lewis, Celine; Marckmann, Georg; Meyer, Peter; Pfeufer, Arne; Schmidtke, Jörg; Skirton, Heather; Tranebjærg, Lisbeth; Rogowski, Wolf H
2015-01-01
Given the cost constraints of the European health-care systems, criteria are needed to decide which genetic services to fund from the public budgets, if not all can be covered. To ensure that high-priority services are available equitably within and across the European countries, a shared set of prioritization criteria would be desirable. A decision process following the accountability for reasonableness framework was undertaken, including a multidisciplinary EuroGentest/PPPC-ESHG workshop to develop shared prioritization criteria. Resources are currently too limited to fund all the beneficial genetic testing services available in the next decade. Ethically and economically reflected prioritization criteria are needed. Prioritization should be based on considerations of medical benefit, health need and costs. Medical benefit includes evidence of benefit in terms of clinical benefit, benefit of information for important life decisions, benefit for other people apart from the person tested and the patient-specific likelihood of being affected by the condition tested for. It may be subject to a finite time window. Health need includes the severity of the condition tested for and its progression at the time of testing. Further discussion and better evidence is needed before clearly defined recommendations can be made or a prioritization algorithm proposed. To our knowledge, this is the first time a clinical society has initiated a decision process about health-care prioritization on a European level, following the principles of accountability for reasonableness. We provide points to consider to stimulate this debate across the EU and to serve as a reference for improving patient management. PMID:25248395
Severin, Franziska; Borry, Pascal; Cornel, Martina C; Daniels, Norman; Fellmann, Florence; Victoria Hodgson, Shirley; Howard, Heidi C; John, Jürgen; Kääriäinen, Helena; Kayserili, Hülya; Kent, Alastair; Koerber, Florian; Kristoffersson, Ulf; Kroese, Mark; Lewis, Celine; Marckmann, Georg; Meyer, Peter; Pfeufer, Arne; Schmidtke, Jörg; Skirton, Heather; Tranebjærg, Lisbeth; Rogowski, Wolf H
2015-06-01
Given the cost constraints of the European health-care systems, criteria are needed to decide which genetic services to fund from the public budgets, if not all can be covered. To ensure that high-priority services are available equitably within and across the European countries, a shared set of prioritization criteria would be desirable. A decision process following the accountability for reasonableness framework was undertaken, including a multidisciplinary EuroGentest/PPPC-ESHG workshop to develop shared prioritization criteria. Resources are currently too limited to fund all the beneficial genetic testing services available in the next decade. Ethically and economically reflected prioritization criteria are needed. Prioritization should be based on considerations of medical benefit, health need and costs. Medical benefit includes evidence of benefit in terms of clinical benefit, benefit of information for important life decisions, benefit for other people apart from the person tested and the patient-specific likelihood of being affected by the condition tested for. It may be subject to a finite time window. Health need includes the severity of the condition tested for and its progression at the time of testing. Further discussion and better evidence is needed before clearly defined recommendations can be made or a prioritization algorithm proposed. To our knowledge, this is the first time a clinical society has initiated a decision process about health-care prioritization on a European level, following the principles of accountability for reasonableness. We provide points to consider to stimulate this debate across the EU and to serve as a reference for improving patient management.
Lodenstein, Elsbet; Dieleman, Marjolein; Gerretsen, Barend; Broerse, Jacqueline Ew
2013-11-07
Accountability has center stage in the current post-Millennium Development Goals (MDG) debate. One of the effective strategies for building equitable health systems and providing quality health services is the strengthening of citizen-driven or social accountability processes. The monitoring of actions and decisions of policymakers and providers by citizens is regarded as a right in itself but also as an alternative to weak administrative accountability mechanisms, in particular in settings with poor governance. The effects of social accountability interventions are often based on assumptions and are difficult to evaluate because of their complex nature and context sensitivity. This study aims to review and assess the available evidence for the effect of social accountability interventions on policymakers' and providers' responsiveness in countries with medium to low levels of governance capacity and quality. For policymakers and practitioners engaged in health system strengthening, social accountability initiatives and rights-based approaches to health, the findings of this review may help when reflecting on the assumptions and theories of change behind their policies and interventions. Little is known about social accountability interventions, their outcomes and the circumstances under which they produce outcomes for particular groups or issues. In this study, social accountability interventions are conceptualized as complex social interventions for which a realist synthesis is considered the most appropriate method of systematic review. The synthesis is based on a preliminary program theory of social accountability that will be tested through an iterative process of primary study searches, data extraction, analysis and synthesis. Published and non-published (grey) quantitative and qualitative studies in English, French and Spanish will be included. Quality and validity will be enhanced by continuous peer review and team reflection among the reviewers. The
Federal Register 2010, 2011, 2012, 2013, 2014
2012-05-31
... of the Treasury, Financial Management Service, Financial Accounting and Services Division, Surety... Carrico, Director, Financial Accounting and Services Division. [FR Doc. 2012-13044 Filed 5-30-12; 8:45 am...: Alterra Reinsurance USA, Inc. AGENCY: Financial Management Service, Fiscal Service, Department of the...
49 CFR 1510.15 - Accounting and auditing requirements.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Accounting and auditing requirements. 1510.15... CIVIL AVIATION SECURITY SERVICE FEES § 1510.15 Accounting and auditing requirements. (a) Direct air carriers and foreign air carriers must establish and maintain an accounting system to account for the...
An Analysis of Communication Barriers in Public Accounting Firms.
ERIC Educational Resources Information Center
Golen, Steven
1980-01-01
Presents a survey of accountants regarding their perceptions of barriers to effective communication in the accountant-client and accountant-accountant relationships in the audit, tax, and management advisory services. Conclusions and recommendations are listed. (JMF)
Developing a New Standard for Governmental Accounting.
ERIC Educational Resources Information Center
Hoffman, Clifford W.
1987-01-01
The Government Accounting Standards Board's current Measurement Focus and Basis of Accounting Project has identified alternatives in financial resources accounting that will reduce the opportunity for political, budgetary, or other pressures to allow school districts to shift the burden of providing current-year's services to future-year's…
The Small Business Aspect of Bookkeeping/Accounting
ERIC Educational Resources Information Center
Schmidt, Gary D.
1976-01-01
Bookkeeping/accounting teachers must familiarize students with the concepts necessary for success in a small business; students should be aware of the various accounting services available to the small businessman and how to use them, and understand basic accounting terminology and systems and financial statements. Implementation suggestions are…
Crane, Glenis J; Kymes, Steven M; Hiller, Janet E; Casson, Robert; Martin, Adam; Karnon, Jonathan D
2013-11-01
Decision-analytic models are routinely used as a framework for cost-effectiveness analyses of health care services and technologies; however, these models mostly ignore resource constraints. In this study, we use a discrete-event simulation model to inform a cost-effectiveness analysis of alternative options for the organization and delivery of clinical services in the ophthalmology department of a public hospital. The model is novel, given that it represents both disease outcomes and resource constraints in a routine clinical setting. A 5-year discrete-event simulation model representing glaucoma patient services at the Royal Adelaide Hospital (RAH) was implemented and calibrated to patient-level data. The data were sourced from routinely collected waiting and appointment lists, patient record data, and the published literature. Patient-level costs and quality-adjusted life years were estimated for a range of alternative scenarios, including combinations of alternate follow-up times, booking cycles, and treatment pathways. The model shows that a) extending booking cycle length from 4 to 6 months, b) extending follow-up visit times by 2 to 3 months, and c) using laser in preference to medication are more cost-effective than current practice at the RAH eye clinic. The current simulation model provides a useful tool for informing improvements in the organization and delivery of glaucoma services at a local level (e.g., within a hospital), on the basis of expected effects on costs and health outcomes while accounting for current capacity constraints. Our model may be adapted to represent glaucoma services at other hospitals, whereas the general modeling approach could be applied to many other clinical service areas.
Cost Accounting, Business Education: 7709.41.
ERIC Educational Resources Information Center
Carino, Mariano G.
Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…
Accounting Programs' Home Pages: What's Happening.
ERIC Educational Resources Information Center
Peek, Lucia E.; Roxas, Maria L.
2002-01-01
Content analysis of 62 accounting programs' websites indicated the following: 53% include mission statements; 62.9% list accreditation; many faculty biographies and personal pages used inconsistent formats; provision of information on financial aid, student organizations, career services, and certified public accountant requirements varied. Many…
47 CFR 32.13 - Accounts-general.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 2 2013-10-01 2013-10-01 false Accounts-general. 32.13 Section 32.13 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...
47 CFR 32.13 - Accounts-general.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 2 2014-10-01 2014-10-01 false Accounts-general. 32.13 Section 32.13 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...
47 CFR 32.13 - Accounts-general.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Accounts-general. 32.13 Section 32.13 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.13 Accounts—general. (a) As a general rule...
18 CFR 367.1830 - Account 183, Preliminary survey and investigation charges.
Code of Federal Regulations, 2010 CFR
2010-04-01
... account must be credited and the appropriate service company property account charged. If the work is... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005...
34 CFR 303.346 - Responsibility and accountability.
Code of Federal Regulations, 2014 CFR
2014-07-01
... TODDLERS WITH DISABILITIES Child Find, Evaluations and Assessments, and Individualized Family Service Plans Individualized Family Service Plan (ifsp) § 303.346 Responsibility and accountability. Each public agency or EIS provider who has a direct role in the provision of early intervention services is responsible for making a...
34 CFR 303.346 - Responsibility and accountability.
Code of Federal Regulations, 2013 CFR
2013-07-01
... TODDLERS WITH DISABILITIES Child Find, Evaluations and Assessments, and Individualized Family Service Plans Individualized Family Service Plan (ifsp) § 303.346 Responsibility and accountability. Each public agency or EIS provider who has a direct role in the provision of early intervention services is responsible for making a...
34 CFR 303.346 - Responsibility and accountability.
Code of Federal Regulations, 2012 CFR
2012-07-01
... TODDLERS WITH DISABILITIES Child Find, Evaluations and Assessments, and Individualized Family Service Plans Individualized Family Service Plan (ifsp) § 303.346 Responsibility and accountability. Each public agency or EIS provider who has a direct role in the provision of early intervention services is responsible for making a...
45 CFR 302.14 - Fiscal policies and accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting system...
1993-05-01
This Principles and Practices Board project was undertaken in response to the frequent requests from HFMA members for a standard calculation of "days of revenue in receivables." The board's work on this project indicated that every element of the calculation required standards, which is what this statement provides. Since there have been few standards for accounts receivable related to patient services, the industry follows a variety of practices, which often differ from each other. This statement is intended to provide a framework for enhanced external comparison of accounts receivable related to patient services, and thereby improve management information related to this very important asset. Thus, the standards described in this statement represent long-term goals for gradual transition of recordkeeping practices and not a sudden or revolutionary change. The standards described in this statement will provide the necessary framework for the most meaningful external comparisons. Furthermore, management's understanding of deviations from these standards will immediately assist in analysis of differences in data between providers.
47 CFR 32.1191 - Accounts receivable allowance-other.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accounts receivable allowance-other. 32.1191 Section 32.1191 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...
47 CFR 32.1171 - Allowance for doubtful accounts.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Allowance for doubtful accounts. 32.1171 Section 32.1171 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32...
Journal Vouchers for FY 2000 Department of the Navy General Fund Financial Reporting
2001-05-16
JOURNAL VOUCHERS FOR FY 2000 DEPARTMENT OF THE NAVY GENERAL FUND FINANCIAL REPORTING Report No. D-2001-122...with the recommendations; however, all corrective actions were not complete for FY 2000 financial reporting . We have received updated information on...completed by June 30, 2001. Management at DFAS Kansas City identified financial reporting as an assessable unit. However, in the self-evaluation, DFAS
47 CFR 32.16 - Changes in accounting standards.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 2 2014-10-01 2014-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...
47 CFR 32.16 - Changes in accounting standards.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 47 Telecommunication 2 2013-10-01 2013-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...
47 CFR 32.16 - Changes in accounting standards.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Changes in accounting standards. 32.16 Section 32.16 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.16 Changes in accounting...
18 CFR 367.20 - Depreciation accounting.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of depreciation...
The Threat or Challenge of Accountability
ERIC Educational Resources Information Center
Rosenberg, Marvin L.; Brody, Ralph
1974-01-01
Social service agencies can improve accountability to their clients in specific ways. These techniques borrow some of the language and principles of management science and can be applied successfully only if social workers accept the challenge posed by accountability and view these concepts as compatible with professional values. (Author)
47 CFR 32.6623 - Customer services.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Customer services. 32.6623 Section 32.6623... FOR TELECOMMUNICATIONS COMPANIES Instructions for Expense Accounts § 32.6623 Customer services. (a) This account shall include costs incurred in establishing and servicing customer accounts. This...
Patient accounting: vital for financial survival.
Puhala, J M; Barrett, M J
1987-09-01
The implementation of the prospective payment system has affected the financial stability of hospitals. It has forced them to take a closer look at their patient accounting function as it affects cash flow and patient service revenue. This article addresses several new issues relating to patient accounts processing that have created a need for more emphasis on the patient accounting function. Efficient operations and effective accounts receivable management may be the difference between the success or failure of a hospital in today's competitive environment.
Evaluating Innovations in Home Care for Performance Accountability.
Collister, Barbara; Gutscher, Abram; Ambrogiano, Jana
2016-01-01
Concerns about rising costs and the sustainability of our healthcare system have led to a drive for innovative solutions and accountability for performance. Integrated Home Care, Calgary Zone, Alberta Health Services went beyond traditional accountability measures to use evaluation methodology to measure the progress of complex innovations to its organization structure and service delivery model. This paper focuses on the first two phases of a three-phase evaluation. The results of the first two phases generated learning about innovation adoption and sustainability, and performance accountability at the program-level of a large publicly funded healthcare organization.
Sandia National Laboratories: Working with Sandia: Accounts Payable
Payable iSupplier Account Accounts Payable Invoice Processing E-invoice Contract Information Construction and Facilities Contract Audit Working with Sandia Accounts Payable Invoice processing Electronic and quantity of property or services actually delivered or rendered (as stated in the contract
18 CFR 367.3910 - Account 391, Office furniture and equipment.
Code of Federal Regulations, 2010 CFR
2010-04-01
... GAS ACT Service Company Property Chart of Accounts § 367.3910 Account 391, Office furniture and... cost of the furniture and equipment that the service company elects to assign to other property... other cabinets. (5) Floor covering. (6) Library and library equipment. (7) Mechanical office equipment...
18 CFR 367.3910 - Account 391, Office furniture and equipment.
Code of Federal Regulations, 2011 CFR
2011-04-01
... GAS ACT Service Company Property Chart of Accounts § 367.3910 Account 391, Office furniture and... cost of the furniture and equipment that the service company elects to assign to other property... other cabinets. (5) Floor covering. (6) Library and library equipment. (7) Mechanical office equipment...
Defense POW/MIA Accounting Agency (DPAA)
Conflicts Recently Accounted For World War II Service Personnel Not Recovered Following WWII Korean War annual publication of the Defense POW/MIA Accounting Agency. It chronicles Worldwide mission of our world VIETNAM WAR COLD WAR OTHER CONFLICTS NEWS, STORIES & SUMMARIES USS Oklahoma Sailor Killed During World
18 CFR 367.5 - Accounting period.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that for...
ERIC Educational Resources Information Center
California State Dept. of Housing and Community Development, Sacramento. Indian Assistance Program.
Written in simple, easy to understand form, the manual provides a vehicle for the untrained person in bookkeeping to control funds received from grants for Indian Tribal Councils and Indian organizations. The method used to control grants (federal, state, or private) is fund accounting, designed to organize rendering services on a non-profit…
18 CFR 367.3980 - Account 398, Miscellaneous equipment.
Code of Federal Regulations, 2010 CFR
2010-04-01
... service company's operations that are not included in any other account of this system of accounts. (b... equipment. (3) Employees' recreation equipment. (4) Radios. (5) Restaurant equipment. (6) Soda fountains. (7...
Trocchio, J; Eckels, T
1989-06-01
The Catholic Health Association's social accountability budget is a set of tools to help Catholic healthcare facilities plan for, administer, and report benefits provided to their communities, especially the poor. It defines a full roster of community benefits that a healthcare organization may provide. The benefits fall into three major categories: activities and services, policies and procedures, and community leadership. The social accountability budget also presents guidelines for assessing the facility's existing services, activities, policies, and procedures and discusses how the facility can conduct or be part of a community needs assessment. Information collected through this assessment is used in the planning and budgeting processes. This ensures that uncompensated care and charitable services receive consideration along with traditional planning and budgeting items. Additional guidelines show the facility how to track and measure its services to the community. The final step, often absent from Catholic healthcare facilities' programs, is reporting community benefits.
Blake, Carolyn; Annorbah-Sarpei, Nii Ankonu; Bailey, Claire; Ismaila, Yakubu; Deganus, Sylvia; Bosomprah, Samuel; Galli, Francesco; Clark, Sarah
2016-12-01
With the limited availability of quality emergency obstetric and newborn care (EmONC) in Ghana, and a lack of dialogue on the issue at district level, the Evidence for Action (E4A) program (2011-2015) initiated a pilot intervention using a social accountability approach in two regions of Ghana. Using scorecards to assess and improve maternal and newborn health services, the intervention study evaluated the effectiveness of engaging multiple, health and non-health sector stakeholders at district level to improve the enabling environment for quality EmONC. The quantitative study component comprised two rounds of assessments in 37 health facilities. The qualitative component is based on an independent prospective policy study. Results show a marked growth in a culture of accountability, with heightened levels of community participation, transparency, and improved clarity of lines of accountability among decision-makers. The breadth and type of quality of care improvements were dependent on the strength of community and government engagement in the process, especially in regard to more complex systemic changes. Engaging a broad network of stakeholders to support MNH services has great potential if implemented in ways that are context-appropriate and that build around full collaboration with government and civil society stakeholders. Copyright © 2016 International Federation of Gynecology and Obstetrics. Published by Elsevier Ireland Ltd. All rights reserved.
26 CFR 1.815-5 - Other accounts defined.
Code of Federal Regulations, 2010 CFR
2010-04-01
... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions to Shareholders § 1.815-5 Other accounts defined. The term other accounts, as... accounts includes amounts representing the increase in tax due to the operation of section 802(b)(3) which...
An Empirical Investigation of the Relevant Skills of Forensic Accountants
ERIC Educational Resources Information Center
DiGabriele, James A.
2008-01-01
The author investigated whether views of the relevant skills of forensic accountants differ among forensic accounting practitioners, accounting academics, and users of forensic accounting services. Universities and colleges are currently considering adding forensic accounting courses to their curriculum. The results of the present study provide…
12 CFR 1024.17 - Escrow accounts.
Code of Federal Regulations, 2013 CFR
2013-01-01
... shortages, surpluses or deficiencies exist. Escrow account computation year is a 12-month period that a... includes each 12-month period thereafter, unless a servicer chooses to issue a short year statement under... cushion is two months of the borrower's escrow payments to the servicer or a lesser amount specified by...
12 CFR 1024.17 - Escrow accounts.
Code of Federal Regulations, 2012 CFR
2012-01-01
... shortages, surpluses or deficiencies exist. Escrow account computation year is a 12-month period that a... includes each 12-month period thereafter, unless a servicer chooses to issue a short year statement under... cushion is two months of the borrower's escrow payments to the servicer or a lesser amount specified by...
49 CFR 1242.05 - Operating expense account number notation.
Code of Federal Regulations, 2013 CFR
2013-10-01
... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...
49 CFR 1242.05 - Operating expense account number notation.
Code of Federal Regulations, 2014 CFR
2014-10-01
... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...
49 CFR 1242.05 - Operating expense account number notation.
Code of Federal Regulations, 2012 CFR
2012-10-01
... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...
49 CFR 1242.05 - Operating expense account number notation.
Code of Federal Regulations, 2011 CFR
2011-10-01
... group signifies applicable function assignment. ec03mr91.050 (b) For reporting purposes, four natural..., tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX... account structure. For reporting purposes, the natural expense account numbers represented by “XX” include...
Private Sector Contracting and Democratic Accountability
ERIC Educational Resources Information Center
DiMartino, Catherine; Scott, Janelle
2013-01-01
Public officials are increasingly contracting with the private sector for a range of educational services. With much of the focus on private sector accountability on cost-effectiveness and student performance, less attention has been given to shifts in democratic accountability. Drawing on data from the state of New York, one of the most active…
Toward a Culture of Consequences: Performance-Based Accountability Systems for Public Services.
Stecher, Brian M; Camm, Frank; Damberg, Cheryl L; Hamilton, Laura S; Mullen, Kathleen J; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L; Leuschner, Kristin J; Camm, Frank; Stecher, Brian M
2012-01-01
Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little is known about PBAS effectiveness at achieving performance goals or about government and agency experiences. This study examines nine PBASs that are drawn from five sectors: child care, education, health care, public health emergency preparedness, and transportation. In the right circumstances, a PBAS can be an effective strategy for improving service delivery. Optimum circumstances include having a widely shared goal, unambiguous observable measures, meaningful incentives for those with control over the relevant inputs and processes, few competing interests, and adequate resources to design, implement, and operate the PBAS. However, these conditions are rarely fully realized, so it is difficult to design and implement PBASs that are uniformly effective. PBASs represent a promising policy option for improving the quality of service-delivery activities in many contexts. The evidence supports continued experimentation with and adoption of this approach in appropriate circumstances. Even so, PBAS design and its prospects for success depend on the context in which it will operate. Also, ongoing system evaluation and monitoring are integral components of a PBAS; they inform refinements that improve system functioning over time. Empirical evidence of the effects of performance-based public management is scarce. This article also describes a framework used to evaluate a PBAS. Such a system identifies individuals or organizations that must change their behavior for the performance of an activity to improve, chooses an implicit or explicit incentive structure to motivate these organizations or individuals to change, and then
Van Belle, Sara; Mayhew, Susannah H
2016-10-12
Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public
Yip, George S; Bink, Audrey J M
2007-09-01
Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle.
Integrated Approach to User Account Management
NASA Technical Reports Server (NTRS)
Kesselman, Glenn; Smith, William
2007-01-01
IT environments consist of both Windows and other platforms. Providing user account management for this model has become increasingly diffi cult. If Microsoft#s Active Directory could be enhanced to extend a W indows identity for authentication services for Unix, Linux, Java and Macintosh systems, then an integrated approach to user account manag ement could be realized.
18 CFR 367.9310 - Account 931, Rents.
Code of Federal Regulations, 2010 CFR
2010-04-01
... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...
18 CFR 367.9310 - Account 931, Rents.
Code of Federal Regulations, 2011 CFR
2011-04-01
... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...
18 CFR 367.9310 - Account 931, Rents.
Code of Federal Regulations, 2012 CFR
2012-04-01
... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...
18 CFR 367.9310 - Account 931, Rents.
Code of Federal Regulations, 2014 CFR
2014-04-01
... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...
18 CFR 367.9310 - Account 931, Rents.
Code of Federal Regulations, 2013 CFR
2013-04-01
... NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF..., including taxes, paid for the property of others used, occupied or operated in connection with service... structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication...
18 CFR 367.4262 - Account 426.2, Life insurance.
Code of Federal Regulations, 2011 CFR
2011-04-01
... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...
18 CFR 367.4262 - Account 426.2, Life insurance.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...
18 CFR 367.4262 - Account 426.2, Life insurance.
Code of Federal Regulations, 2013 CFR
2013-04-01
... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...
18 CFR 367.4262 - Account 426.2, Life insurance.
Code of Federal Regulations, 2012 CFR
2012-04-01
... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...
18 CFR 367.4262 - Account 426.2, Life insurance.
Code of Federal Regulations, 2014 CFR
2014-04-01
... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 426.2, Life... ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4262 Account 426.2, Life insurance. This account must include all payments for life insurance of officers and employees where the...
Proceedings of the Conference on Educational Accountability.
ERIC Educational Resources Information Center
Educational Testing Service, Princeton, NJ.
This Educational Testing Service conference provided an opportunity to clarify many of the issues and problems involved with educational accountability. Among these issues were assessment, evaluation, auditing, and performance contracting. The papers included in these proceedings are: The Means and Ends of Accountability (Terrel H. Bell); Issues…
30 CFR 220.010 - NPSL capital account.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false NPSL capital account. 220.010 Section 220.010 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES...
5 CFR 630.504 - Reestablishment of leave account after military service.
Code of Federal Regulations, 2010 CFR
2010-01-01
... military service. 630.504 Section 630.504 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL... military service. (a) When an employee leaves his or her civilian position to enter the military service... returns to a civilian position following military service, the agency to which the employee returns shall...
49 CFR 1242.05 - Operating expense account number notation.
Code of Federal Regulations, 2010 CFR
2010-10-01
... expense categories are utilized. The categories are: salaries and wages (account 11-XX-XX); material, tools, supplies, fuels and lubricants (account 21-XX-XX); purchased services (accounts 31-XX-XX to 41-XX-XX, inclusive); and general (accounts 61-XX-XX to 65-XX-XX, inclusive, 51-XX-XX, 52-XX-XX, 53-XX-XX...
31 CFR 208.6 - General account requirements.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false General account requirements. 208.6 Section 208.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...
7 CFR 1700.32 - Program Accounting and Regulatory Analysis.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 7 Agriculture 11 2014-01-01 2014-01-01 false Program Accounting and Regulatory Analysis. 1700.32... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program Accounting and Regulatory Analysis. RUS, through Program Accounting and Regulatory Analysis, monitors and...
7 CFR 1700.32 - Program Accounting and Regulatory Analysis.
Code of Federal Regulations, 2013 CFR
2013-01-01
... 7 Agriculture 11 2013-01-01 2013-01-01 false Program Accounting and Regulatory Analysis. 1700.32... SERVICE, DEPARTMENT OF AGRICULTURE GENERAL INFORMATION Agency Organization and Functions § 1700.32 Program Accounting and Regulatory Analysis. RUS, through Program Accounting and Regulatory Analysis, monitors and...
18 CFR 367.1650 - Account 165, Prepayments.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 165, Prepayments. 367.1650 Section 367.1650 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
5 CFR 2412.9 - Accounting of disclosures.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of disclosures. 2412.9 Section... RELATIONS AUTHORITY AND FEDERAL SERVICE IMPASSES PANEL GENERAL PROVISIONS PRIVACY § 2412.9 Accounting of disclosures. (a) All Regional Directors of the Authority and the Director of Administration of the Authority...
7 CFR 48.6 - Failure to account.
Code of Federal Regulations, 2012 CFR
2012-01-01
... 7 Agriculture 2 2012-01-01 2012-01-01 false Failure to account. 48.6 Section 48.6 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... SECRETARY OF AGRICULTURE FOR THE ENFORCEMENT OF THE PRODUCE AGENCY ACT Violations § 48.6 Failure to account...
7 CFR 48.6 - Failure to account.
Code of Federal Regulations, 2014 CFR
2014-01-01
... 7 Agriculture 2 2014-01-01 2014-01-01 false Failure to account. 48.6 Section 48.6 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... SECRETARY OF AGRICULTURE FOR THE ENFORCEMENT OF THE PRODUCE AGENCY ACT Violations § 48.6 Failure to account...
7 CFR 48.6 - Failure to account.
Code of Federal Regulations, 2013 CFR
2013-01-01
... 7 Agriculture 2 2013-01-01 2013-01-01 false Failure to account. 48.6 Section 48.6 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... SECRETARY OF AGRICULTURE FOR THE ENFORCEMENT OF THE PRODUCE AGENCY ACT Violations § 48.6 Failure to account...
Acute care hospitals' accountability to provincial funders.
Kromm, Seija K; Ross Baker, G; Wodchis, Walter P; Deber, Raisa B
2014-09-01
Ontario's acute care hospitals are subject to a number of tools, including legislation and performance measurement for fiscal accountability and accountability for quality. Examination of accountability documents used in Ontario at the government, regional and acute care hospital levels reveals three trends: (a) the number of performance measures being used in the acute care hospital sector has increased significantly; (b) the focus of the health system has expanded from accountability for funding and service volumes to include accountability for quality and patient safety; and (c) the accountability requirements are misaligned at the different levels. These trends may affect the success of the accountability approach currently being used. Copyright © 2014 Longwoods Publishing.
Accountability in the UK Healthcare System: An Overview
Peckham, Stephen
2014-01-01
Recent changes in the English National Health Service (NHS) have introduced new complexities into the accountability arrangements for healthcare services. This commentary describes how the new organizational structures have challenged the traditional centralized accountability structures by creating a more dispersed system of governance for local health-care commissioners. It sets the context of discussions about accountability in the UK NHS and then describes the key changes in England following the implementation of the NHS reforms in April 2013. The commentary concludes that while there is increased complexity of accountability within a more decentralized and fragmented healthcare system, the government's goal of achieving increased local autonomy and greater control by general practitioners (GPs) will probably not be realized. In particular, the system will continue to have strongly centralized aspects, with increased regulation and central political responsibility. PMID:25305399
45 CFR 1301.13 - Accounting system certification.
Code of Federal Regulations, 2012 CFR
2012-10-01
... 45 Public Welfare 4 2012-10-01 2012-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...
45 CFR 1301.13 - Accounting system certification.
Code of Federal Regulations, 2013 CFR
2013-10-01
... 45 Public Welfare 4 2013-10-01 2013-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...
45 CFR 1301.13 - Accounting system certification.
Code of Federal Regulations, 2014 CFR
2014-10-01
... 45 Public Welfare 4 2014-10-01 2014-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...
31 CFR 281.8 - Reporting and accounting.
Code of Federal Regulations, 2012 CFR
2012-07-01
... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Reporting and accounting. 281.8 Section 281.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS § 281.8...
45 CFR 1301.13 - Accounting system certification.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 45 Public Welfare 4 2011-10-01 2011-10-01 false Accounting system certification. 1301.13 Section 1301.13 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES THE ADMINISTRATION FOR CHILDREN, YOUTH AND FAMILIES, HEAD...
41 CFR 105-64.503 - What is an accounting of disclosures?
Code of Federal Regulations, 2013 CFR
2013-07-01
... Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION Regional Offices-General Services... disclosures? The system manager maintains an account of each record disclosure for five years or for the life... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false What is an accounting of...
41 CFR 105-64.503 - What is an accounting of disclosures?
Code of Federal Regulations, 2011 CFR
2011-01-01
... Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION Regional Offices-General Services... disclosures? The system manager maintains an account of each record disclosure for five years or for the life... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false What is an accounting of...
41 CFR 105-64.503 - What is an accounting of disclosures?
Code of Federal Regulations, 2014 CFR
2014-01-01
... Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION Regional Offices-General Services... disclosures? The system manager maintains an account of each record disclosure for five years or for the life... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false What is an accounting of...
41 CFR 105-64.503 - What is an accounting of disclosures?
Code of Federal Regulations, 2012 CFR
2012-01-01
... Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION Regional Offices-General Services... disclosures? The system manager maintains an account of each record disclosure for five years or for the life... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false What is an accounting of...
47 CFR 36.503 - Accumulated depreciation-Account 3100.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Account 3100. 36.503 Section 36.503 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the separation of the associated primary Plant Accounts or related categories, excluding amortizable...
47 CFR 36.503 - Accumulated depreciation-Account 3100.
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 2 2011-10-01 2011-10-01 false Accumulated depreciation-Account 3100. 36.503 Section 36.503 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... the separation of the associated primary Plant Accounts or related categories, excluding amortizable...
47 CFR 69.403 - Marketing expense (Account 6610).
Code of Federal Regulations, 2012 CFR
2012-10-01
... 47 Telecommunication 3 2012-10-01 2012-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610). Marketing...
47 CFR 69.403 - Marketing expense (Account 6610).
Code of Federal Regulations, 2011 CFR
2011-10-01
... 47 Telecommunication 3 2011-10-01 2011-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610). Marketing...
47 CFR 69.403 - Marketing expense (Account 6610).
Code of Federal Regulations, 2010 CFR
2010-10-01
... 47 Telecommunication 3 2010-10-01 2010-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610). Marketing...
47 CFR 69.403 - Marketing expense (Account 6610).
Code of Federal Regulations, 2014 CFR
2014-10-01
... 47 Telecommunication 3 2014-10-01 2014-10-01 false Marketing expense (Account 6610). 69.403 Section 69.403 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.403 Marketing expense (Account 6610). Marketing...
Pflueger, Dane
2015-04-23
Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.
18 CFR 367.1710 - Account 171, Interest and dividends receivable.
Code of Federal Regulations, 2010 CFR
2010-04-01
... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1710 Account 171..., notes, commercial paper, loans, open accounts, deposits, and other similar items, the payment of which...
4 CFR 9.1 - GAO Senior Executive Service.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 4 Accounts 1 2010-01-01 2010-01-01 false GAO Senior Executive Service. 9.1 Section 9.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM SENIOR EXECUTIVE SERVICE § 9.1 GAO Senior Executive Service... Office Senior Executive Service which meets the requirements set forth in section 3131 of title 5, United...
49 CFR 1242.25 - Locomotive servicing facilities (account XX-19-27).
Code of Federal Regulations, 2010 CFR
2010-10-01
... OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Way and...) Electric Power Purchased or Produced for Motive Power (XX-51-68 and XX-52-68) Servicing Locomotives (XX-51...
Carrier account utilization at the Goddard Space Flight Center
NASA Technical Reports Server (NTRS)
Mathis, W. E.; Langmead, J. T.
1972-01-01
The system in use at Goddard Space Flight Center for the utilization of the Common Use Service Carrier Account and the R&D Inventory Carrier Account technique for budgeting, accounting, financial control, and management reporting, both for the individual functional area and on a Center-wide basis, is documented.
76 FR 9229 - Administration of Copyright Office Deposit Accounts
Federal Register 2010, 2011, 2012, 2013, 2014
2011-02-17
... balance in that account; require the closure of a deposit account the second time it is overdrawn within... against the balance instead of sending separate payments with applications and other requests for services... requiring a minimum deposit account balance and optional automatic replenishment discussed herein is a more...
Hospital cost accounting and the new imperative.
Sabin, P
1987-05-01
Government regulatory structures, prospective payment mechanisms, a more competitive environment, and attempts to link cost accounting principles to planning, budgeting, and fiscal control all have served as catalysts for hospitals to increase their reliance and emphasis on cost accounting. Current hospital accounting systems are relatively inexpensive to develop and maintain, and they fulfill the financial reporting requirements mandated by Medicare and other third-party payers. These systems, however, do not provide information on what specific service units cost, and managers must have this information to make optimal trade-offs between quality, availability, and cost of medical services. Most health care organizations have a predetermined charge for each type of service, but the charge may not accurately portray the cost of providing the service. Knowing true costs will enable managers to select the most cost-effective method of treating a patient; know the financial implications of adding tests or procedures; relate costs to established norms of care; establish ranges of acceptable costs in various diagnostic groups; negotiate more successfully with rate review organizations and health maintenance organizations; and vigorously market and advertise the services that most contribute to the organization's overall financial health. The goal of microcosting is to determine the full cost of providing specific service units. The microcosting process comprises three components: data collection, cost modeling, and cost analysis. Microcosting is used to determine full costs for 20 percent of the hospital's procedures that are responsible for generating 80 percent of the hospital's gross revenue. Full costs are established by adding labor costs, materials costs, equipment depreciation costs, departmental overhead costs, and corporate overhead costs.(ABSTRACT TRUNCATED AT 250 WORDS)
18 CFR 367.1340 - Account 134, Other special deposits.
Code of Federal Regulations, 2010 CFR
2010-04-01
... disposed of is replaced; cash realized from the sale of the accounting service company's securities and... account must specify the purpose for which the deposit is made. (b) Assets available for general corporate...
49 CFR 1242.19 - Electric power systems (account XX-19-21).
Code of Federal Regulations, 2010 CFR
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19... OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Way and Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common...
Federal Register 2010, 2011, 2012, 2013, 2014
2013-03-08
... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service; Proposed Collection of...) Program AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of its continuing effort to reduce paperwork...
Managerial accounting applications in radiology.
Lexa, Frank James; Mehta, Tushar; Seidmann, Abraham
2005-03-01
We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making.
ERIC Educational Resources Information Center
Giles, Bethany A.
2013-01-01
This study examined the accountability of selected state departments of education on how they implemented, monitored, and evaluated Supplemental Education Services (SES). No Child Left Behind (NCLB) requires low-performing Title I schools to use federal funds to extend the school day for at-risk children by providing SES afterschool programs. This…
Code of Federal Regulations, 2011 CFR
2011-01-01
... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 929.42 Section 929.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF...
Code of Federal Regulations, 2014 CFR
2014-01-01
... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 929.42 Section 929.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF...
Code of Federal Regulations, 2012 CFR
2012-01-01
... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 929.42 Section 929.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF...
Code of Federal Regulations, 2013 CFR
2013-01-01
... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 929.42 Section 929.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE CRANBERRIES GROWN IN STATES OF...
Code of Federal Regulations, 2014 CFR
2014-01-01
... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 955.43 Section 955.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE VIDALIA ONIONS GROWN IN GEORGIA...
Code of Federal Regulations, 2013 CFR
2013-01-01
... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 955.43 Section 955.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE VIDALIA ONIONS GROWN IN GEORGIA...
Code of Federal Regulations, 2012 CFR
2012-01-01
... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 955.43 Section 955.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE VIDALIA ONIONS GROWN IN GEORGIA...
Code of Federal Regulations, 2011 CFR
2011-01-01
... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 955.43 Section 955.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE VIDALIA ONIONS GROWN IN GEORGIA...
46 CFR 401.427 - Charge on past due accounts.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 46 Shipping 8 2010-10-01 2010-10-01 false Charge on past due accounts. 401.427 Section 401.427... REGULATIONS Rates, Charges, and Conditions for Pilotage Services § 401.427 Charge on past due accounts. A charge of two percent (2%) per month shall be paid on the opening monthly balance on accounts remaining...
Helping dentists manage accounts receivable.
Scott, J
2001-01-01
First Pacific Corporation (FPC) has worked with dental practices since 1961, providing personal services that optimize practice performance. In addition to being the premier service provider for administrative tasks in dental offices, they supply state-of-the-art hardware and accounts receivable management software. FPC designs and teaches practice development strategies, deliver on-site training, and much more. FPC is dedicated to the long-term professional success of dental clients, their staff, and their practices through a unique, integrated package of services. As a family-owned business, with headquarters in Salem, Oregon, FPC employs approximately two hundred staff who serve practices in twenty-two states.
Joseph, Tina; Hale, Genevieve M; Eltaki, Sara M; Prados, Yesenia; Jones, Renee; Seamon, Matthew J; Moreau, Cynthia; Gernant, Stephanie A
2017-05-01
The accountable care organization (ACO) is an innovative health care delivery model centered on value-based care. ACOs consisting of primary care providers are increasingly becoming commonplace in practice; however, medication management remains suboptimal. As experts in medication management, pharmacists perform direct patient care and assist in the transition from one provider to another, which places them in an ideal position to manage multiple aspects of patient care. Pharmacist-provided care has been shown to reduce drug expenditures, hospital readmissions, length of stay, and emergency department visits. Although pharmacists have become key team members of interdisciplinary teams within traditional care settings, their role has often been overlooked in the primary care-based ACO. In 2015, Nova Southeastern University College of Pharmacy founded the Accountable Care Organization Research Network, Services, and Education (ACORN SEED), a team of pharmacy practice faculty dedicated to using innovative approaches to patient care, while providing unique learning experiences for pharmacy students by partnering with ACOs in the South Florida region. Five opportunities are presented for pharmacists to improve medication use specifically in primary care-based ACOs: medication therapy management, annual wellness visits, chronic disease state management, chronic care management, and transitions of care. Several challenges and barriers that prevent the full integration of pharmacists into primary care-based ACOs include lack of awareness of pharmacist roles in primary care; complex laws and regulations surrounding clinical protocols, such as collaborative practice agreements; provider status that allows compensation for pharmacist services; and limited access to medical records. By understanding and maximizing the role of pharmacists, several opportunities exist to better manage the medication-use process in value-based care settings. As more organizations realize
49 CFR 1242.86 - Industrial development (account XX-61-90).
Code of Federal Regulations, 2010 CFR
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Industrial development (account XX-61-90). 1242.86 Section 1242.86 Transportation Other Regulations Relating to Transportation (Continued) SURFACE....86 Industrial development (account XX-61-90). These accounts pertain solely to freight service and...
The business of radiology: cost accounting.
Camponovo, Ernest J
2004-08-01
Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.
75 FR 44065 - Uniformed Services Accounts and Death Benefits
Federal Register 2010, 2011, 2012, 2013, 2014
2010-07-28
... Benefits AGENCY: Federal Retirement Thrift Investment Board. ACTION: Final rule. SUMMARY: The Federal Retirement Thrift Investment Board (Agency) is making several changes to its death benefits regulations. In... both accounts. The Agency is also amending its death benefit regulations to allow participants to...
42 CFR 457.226 - Fiscal policies and accountability.
Code of Federal Regulations, 2010 CFR
2010-10-01
... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 457.226 Section 457.226 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State plan...
18 CFR 367.3950 - Account 395, Laboratory equipment.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 395, Laboratory equipment. 367.3950 Section 367.3950 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.1410 - Account 141, Notes receivable.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 141, Notes receivable. 367.1410 Section 367.1410 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.1850 - Account 185, Temporary facilities.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 185, Temporary facilities. 367.1850 Section 367.1850 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.1350 - Account 135, Working funds.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 135, Working funds. 367.1350 Section 367.1350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.2370 - Account 237, Interest accrued.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 237, Interest accrued. 367.2370 Section 367.2370 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.1720 - Account 172, Rents receivable.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 172, Rents receivable. 367.1720 Section 367.1720 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.2380 - Account 238, Dividends declared.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 238, Dividends declared. 367.2380 Section 367.2380 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.1730 - Account 173, Accrued revenues.
Code of Federal Regulations, 2010 CFR
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 173, Accrued revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...
18 CFR 367.9302 - Account 930.2, Miscellaneous general expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9302 Account 930.2...) Contributions for conventions and meetings of the industry. (3) Research, development, and demonstration...
Code of Federal Regulations, 2012 CFR
2012-01-01
... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 925.42 Section 925.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE GRAPES GROWN IN A DESIGNATED AREA OF...
Code of Federal Regulations, 2011 CFR
2011-01-01
... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 925.42 Section 925.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE GRAPES GROWN IN A DESIGNATED AREA OF...
Code of Federal Regulations, 2014 CFR
2014-01-01
... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 925.42 Section 925.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE GRAPES GROWN IN A DESIGNATED AREA OF...
Code of Federal Regulations, 2013 CFR
2013-01-01
... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 925.42 Section 925.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE GRAPES GROWN IN A DESIGNATED AREA OF...
Code of Federal Regulations, 2011 CFR
2011-01-01
... 7 Agriculture 8 2011-01-01 2011-01-01 false Accounting. 956.43 Section 956.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE SWEET ONIONS GROWN IN THE WALLA WALLA...
Code of Federal Regulations, 2013 CFR
2013-01-01
... 7 Agriculture 8 2013-01-01 2013-01-01 false Accounting. 956.43 Section 956.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE SWEET ONIONS GROWN IN THE WALLA WALLA...
Code of Federal Regulations, 2014 CFR
2014-01-01
... 7 Agriculture 8 2014-01-01 2014-01-01 false Accounting. 956.43 Section 956.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; FRUITS, VEGETABLES, NUTS), DEPARTMENT OF AGRICULTURE SWEET ONIONS GROWN IN THE WALLA WALLA...
Code of Federal Regulations, 2012 CFR
2012-01-01
... 7 Agriculture 8 2012-01-01 2012-01-01 false Accounting. 956.43 Section 956.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), DEPARTMENT OF AGRICULTURE SWEET ONIONS GROWN IN THE WALLA WALLA...
From Transactional to Transformational Accounting.
ERIC Educational Resources Information Center
Cooper, Bruce S.; Randall, E. Vance
1998-01-01
Accurate transactional financial data are necessary for governmental compliance; transformational information is crucial for measuring and improving school performance. Some districts are shifting from a systems to a service, focus, from partial to full-cost accounting, from centralized to decentralized reporting procedures and facilities, and…
47 CFR 36.392 - General and administrative-Account 6720.
Code of Federal Regulations, 2010 CFR
2010-10-01
... Section 36.392 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... which include the following accounts: Plant Specific Expenses Central Office Switching Expenses—Account..., 6422, 6423, 6424, 6426, 6431, and 6441 (Class A Telephone Companies) Plant Non-Specific Expenses...
47 CFR 36.392 - General and administrative-Account 6720.
Code of Federal Regulations, 2011 CFR
2011-10-01
... Section 36.392 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... which include the following accounts: Plant Specific Expenses Central Office Switching Expenses—Account..., 6422, 6423, 6424, 6426, 6431, and 6441 (Class A Telephone Companies) Plant Non-Specific Expenses...
47 CFR 32.2 - Basis of the accounts.
Code of Federal Regulations, 2010 CFR
2010-10-01
... (natural groupings) do take place in the course of providing products and services to customers. These... intended to permit technological distinctions. Similarly, the primary bases of plant operations, customer... products and services purchased by customers. (c) In the course of developing the bases for this account...
31 CFR 281.6 - Withdrawals from Treasury accounts.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Withdrawals from Treasury accounts. 281.6 Section 281.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS § 281...
31 CFR 208.11 - Accounts for disaster victims.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Accounts for disaster victims. 208.11 Section 208.11 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE MANAGEMENT OF FEDERAL AGENCY...
31 CFR 210.13 - Notice to account owners.
Code of Federal Regulations, 2010 CFR
2010-07-01
... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Notice to account owners. 210.13 Section 210.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FEDERAL GOVERNMENT PARTICIPATION IN THE...
31 CFR 281.6 - Withdrawals from Treasury accounts.
Code of Federal Regulations, 2012 CFR
2012-07-01
... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Withdrawals from Treasury accounts. 281.6 Section 281.6 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE FOREIGN EXCHANGE OPERATIONS § 281...
Chow, Steven Kwok Keung; Yeung, David Ka Wai; Ahuja, Anil T; King, Ann D
2012-01-01
Purpose To quantitatively evaluate the kinetic parameter estimation for head and neck (HN) dynamic contrast-enhanced (DCE) MRI with dual-flip-angle (DFA) T1 mapping. Materials and methods Clinical DCE-MRI datasets of 23 patients with HN tumors were included in this study. T1 maps were generated based on multiple-flip-angle (MFA) method and different DFA combinations. Tofts model parameter maps of kep, Ktrans and vp based on MFA and DFAs were calculated and compared. Fitted parameter by MFA and DFAs were quantitatively evaluated in primary tumor, salivary gland and muscle. Results T1 mapping deviations by DFAs produced remarkable kinetic parameter estimation deviations in head and neck tissues. In particular, the DFA of [2º, 7º] overestimated, while [7º, 12º] and [7º, 15º] underestimated Ktrans and vp, significantly (P<0.01). [2º, 15º] achieved the smallest but still statistically significant overestimation for Ktrans and vp in primary tumors, 32.1% and 16.2% respectively. kep fitting results by DFAs were relatively close to the MFA reference compared to Ktrans and vp. Conclusions T1 deviations induced by DFA could result in significant errors in kinetic parameter estimation, particularly Ktrans and vp, through Tofts model fitting. MFA method should be more reliable and robust for accurate quantitative pharmacokinetic analysis in head and neck. PMID:23289084
49 CFR 1242.14 - Administration-other (account XX-19-06).
Code of Federal Regulations, 2010 CFR
2010-10-01
... 49 Transportation 9 2010-10-01 2010-10-01 false Administration-other (account XX-19-06). 1242.14... Structures § 1242.14 Administration—other (account XX-19-06). Separate common administration—other expenses... accounts are separated between freight and passenger services: Administration: Track (XX-19-02) Bridges and...
32 CFR 635.14 - Accounting for military police record disclosure.
Code of Federal Regulations, 2014 CFR
2014-07-01
... Emergency Services will develop local procedures to ensure that disclosure data requirements by AR 340-21... 32 National Defense 4 2014-07-01 2013-07-01 true Accounting for military police record disclosure... § 635.14 Accounting for military police record disclosure. (a) AR 340-21 prescribes accounting policies...
32 CFR 635.14 - Accounting for military police record disclosure.
Code of Federal Regulations, 2013 CFR
2013-07-01
... Emergency Services will develop local procedures to ensure that disclosure data requirements by AR 340-21... 32 National Defense 4 2013-07-01 2013-07-01 false Accounting for military police record disclosure... § 635.14 Accounting for military police record disclosure. (a) AR 340-21 prescribes accounting policies...
32 CFR 635.14 - Accounting for military police record disclosure.
Code of Federal Regulations, 2011 CFR
2011-07-01
... Emergency Services will develop local procedures to ensure that disclosure data requirements by AR 340-21... 32 National Defense 4 2011-07-01 2011-07-01 false Accounting for military police record disclosure... § 635.14 Accounting for military police record disclosure. (a) AR 340-21 prescribes accounting policies...
32 CFR 635.14 - Accounting for military police record disclosure.
Code of Federal Regulations, 2012 CFR
2012-07-01
... Emergency Services will develop local procedures to ensure that disclosure data requirements by AR 340-21... 32 National Defense 4 2012-07-01 2011-07-01 true Accounting for military police record disclosure... § 635.14 Accounting for military police record disclosure. (a) AR 340-21 prescribes accounting policies...
Code of Federal Regulations, 2010 CFR
2010-01-01
... 4 Accounts 1 2010-01-01 2010-01-01 false Service. 28.48 Section 28.48 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Procedures...
Structuring a Competency-Based Accounting Communication Course at the Graduate Level
ERIC Educational Resources Information Center
Sharifi, Mohsen; McCombs, Gary B.; Fraser, Linda Lussy; McCabe, Robert K.
2009-01-01
The authors describe a graduate capstone accounting class as a basis for building communication skills desired by both accounting practitioners and accounting faculty. An academic service-learning (ASL) component is included. Adopted as a required class for a master of science degree in accounting at two universities, this course supports…
4 CFR 201.16 - Other rights and services.
Code of Federal Regulations, 2010 CFR
2010-01-01
... 4 Accounts 1 2010-01-01 2010-01-01 false Other rights and services. 201.16 Section 201.16 Accounts RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD PUBLIC INFORMATION AND REQUESTS § 201.16 Other rights and services. Nothing in this part shall be construed to entitle any person, as a right, to any service or to...
18 CFR 367.9120 - Account 912, Demonstrating and selling expenses.
Code of Federal Regulations, 2014 CFR
2014-04-01
... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... schools, preparing recipes, and related home service activities. (3) Exhibitions, displays, lectures, and...
18 CFR 367.9120 - Account 912, Demonstrating and selling expenses.
Code of Federal Regulations, 2011 CFR
2011-04-01
... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... schools, preparing recipes, and related home service activities. (3) Exhibitions, displays, lectures, and...
18 CFR 367.9120 - Account 912, Demonstrating and selling expenses.
Code of Federal Regulations, 2012 CFR
2012-04-01
... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... schools, preparing recipes, and related home service activities. (3) Exhibitions, displays, lectures, and...
18 CFR 367.9120 - Account 912, Demonstrating and selling expenses.
Code of Federal Regulations, 2013 CFR
2013-04-01
... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... schools, preparing recipes, and related home service activities. (3) Exhibitions, displays, lectures, and...
18 CFR 367.3060 - Account 306, Leasehold improvements.
Code of Federal Regulations, 2010 CFR
2010-04-01
... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... installation of additional facilities in rented offices or buildings to suit tenant's needs, placed in service...
77 FR 51804 - Federal Acquisition Regulation; Information Collection; Change Order Accounting
Federal Register 2010, 2011, 2012, 2013, 2014
2012-08-27
...; Information Collection; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. Public comments are particularly invited on: Whether this... 9000- 0026, Change Order Accounting by any of the following methods: Regulations.gov : http://www...
31 CFR 363.16 - How do I access my account?
Code of Federal Regulations, 2010 CFR
2010-07-01
... SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT REGULATIONS GOVERNING SECURITIES HELD IN TREASURYDIRECT General Provisions Governing Securities Held in TreasuryDirect § 363.16 How do I access my account? You may access your account online using your account number, password, and any other form(s) of...
18 CFR 367.1070 - Account 107, Construction work in progress.
Code of Federal Regulations, 2011 CFR
2011-04-01
... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1070 Account 107, Construction work in progress. (a... research, development, and demonstration projects for construction of facilities are to be included in a...
Guidelines clarify managed care accounting procedures.
Cheramy, S J; Garner, M
1989-08-01
Two new documents offer guidance for accounting issues involved in managed care programs. The American Institute of Certified Public Accountants' Statement of Position 89-5 and HFMA's Principles and Practices Board Statement No. 11 address risk contracting from the perspective of the managed care program and the healthcare provider, respectively. One key issue addressed in the documents is the timing of expense recognition of the costs of providing health services to members of managed care plans.
Compendium of Budget Accounts. Fiscal Year 1998.
1997-04-01
18,1995). 5The function and subfunction classification system is a way of grouping budgetary resources according to the national need addressed. The...account title. For example, the National Institutes of Health account title within the Department of Health and Human Services includes 24 separate budget... National Aeronautics and Space Administration 94 Office of Personnel Manageme:nt 95 Small Business Administration 96 Social Security Administration 97
49 CFR 1242.46 - Computers and data processing equipment (account XX-27-46).
Code of Federal Regulations, 2012 CFR
2012-10-01
... REPORTS SEPARATION OF COMMON OPERATING EXPENSES BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Equipment § 1242.46 Computers and data processing equipment (account XX-27-46... 49 Transportation 9 2012-10-01 2012-10-01 false Computers and data processing equipment (account...