COE ER 37-1-30 CHANGE 2 ERRATA 1-2004 ACCOUNTING AND REPORTING (CHANGES 1-2 INCORPORATED)《会计与报告(合并变更1-2)》.pdf

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1、CERM-F 30 January 2004 Errata Sheet CORRECTIONS TO ENGINEER REGULATION 37-1-30 No. 1 Engineer Regulation Financial Administration - Accounting and Reporting - Civil Works Activities 37-2-10 1 April 1969 Please change the Table of Contents page for Chapter 15, Chapter 30, Chapter 31, and Chapter 32 t

2、o read as follows: Superseded. Please delete all of Chapters 15, 30, 31, and 32. Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Provided by IHSNot for

3、ResaleNo reproduction or networking permitted without license from IHS-,-,-Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-DEPARTMENT OF THE ARMY ER 37-1-30 U.S. Army Corps of Engineers Change 1 CERM-F Washington, DC 20314-1000 Regulation No. 37-1-30

4、 28 November 2003 Financial Administration ACCOUNTING AND REPORTING Table of Contents Chapter Title 1 Accounting Principles 2 Revolving Fund Concepts 3 Fund Accounting and Control Procedures 4 Accounts Payable Procedures 5 Accounts Receivable and Collection Procedures 6 Labor Costs and Labor Cost Co

5、rrections 7 Project Cost (Subsidiary Ledger) Accounts 8 Pay and Allowances of Military Personnel 9 Civilian Payroll and Leave Accounting 10 Washington Aqueduct 11 Budgetary and Financial Reports on General, Special and Trust Fund Activities 12 Disbursement and Collection Reports 13 Accounting For Co

6、st Shared Projects 14 Financial Reporting and Accounting Treatment for Multiple Purpose Projects 15 General Asset Accounting iProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-iiER 37-1-30 Change 1 28 Nov 03 16 Revolving Fund Asset Accounting 17 Revolv

7、ing Fund Accounting for Warehousing Activities 18 Revolving Fund Accounting for Shop and Facility Services 19 Other Revolving Fund Current and Accrued Assets and Liabilities and Proprietary Accounts 20 Revolving Fund Accounting for Departmental Overhead 21 Revolving Fund Accounting for General and A

8、dministrative Overhead 22 Revolving Fund Accounting for Military Construction Supervision and Administration 23 Revolving Fund Reports Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-Provided by IHSNot for ResaleNo reproduction or networking permitte

9、d without license from IHS-,-,-Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-ER 37-1-3030 Sep 02Chapter 1ACCOUNTING PRINCIPLESTOPIC PARA PAGEGeneral 1-1 1-1Background 1-2 1-2The Accounting Organization and Functions 1-3 1-2Statutory Requirements an

10、d Higher Authorities 1-4 1-5Corps Financial Management 1-5 1-14Internal Control 1-6 1-17Revisions 1-7 1-191-iProvided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-ER 37-1-3030 Sep 02CHAPTER 1ACCOUNTING PRINCIPLES1-1. General.a. Purpose. This chapter sets f

11、orth the principles andstandards governing the design and operation of thefinancial/cost accounting and reporting systems for U.S. ArmyCorps of Engineers (USACE). It is applicable to all Corps ofEngineer offices engaged in Civil Works, Revolving Fund and/orMilitary funded activities. The statements

12、of policy, principlesand standards include the objectives and characteristics of thesystem that are essential to effective financial management;outline the functions of the various phases of the accounting andreporting processes to meet those requirements; and furnishguidelines for the performance o

13、f those functions. Theprinciples and standards provide a basis for interpretation anddevelopment of the financial accounting system as required. Theaccounting system complies with the Budget and AccountingProcedures Act of 1950, as amended (31 USC 3511), the AccountingPrinciples and Standards for Fe

14、deral Agencies prescribed by theFederal Accounting Standards Advisory Board, and whereapplicable, the Uniform System of Accounts prescribed by theFederal Energy Regulatory Commission (FERC) pursuant to theprovisions of the Federal Power Act (16 USC 825b).b. Requirements of the Accounting System. The

15、 Corps ofEngineers Civil, Revolving Fund and Military activities financialmanagement accounting system has been designed to meet bothstatutory and internal management requirements. The Budget andAccounting Procedures Act of 1950 requires the maintenance of anintegrated accounting system that meets t

16、he requirements ofCongress, the General Accounting Office, the U.S. TreasuryDepartment, the Office of Management and Budget (OMB), andOffice, Secretary of Defense (OSD). Also, since the Corps is aproducer of electric power, it is required to record financialdata in a manner that meets the needs of t

17、he Federal EnergyRegulatory Commission so far as may be practicable, in accordancewith applicable statutes. This system has also been designed tofacilitate the Corps managerial accounting function. Moreover,the DOD Financial Management Regulation, Volume 1, chapter 3 alsoaddresses the requirements o

18、f an adequate accounting system.c. Project Delivery Team Concept. Once a project isauthorized for USACE, a Project Delivery Team will be formedconsisting of employees from technical elements as well assupport elements. As key members of the Project Delivery Team,1-1Provided by IHSNot for ResaleNo re

19、production or networking permitted without license from IHS-,-,-ER 37-1-3030 Sep 02managerial accountants, budget analysts, program analysts, andother resource management personnel will provide financialadvice/opinions concerning interpretation of financialinformation and the function of the Corps f

20、inancial managementsystem. Specific duties include ensure the integrity of data inthe official accounting system; the analysis and verification ofcommitments, obligations, expense income and customer order data;research and reconciliation of data between general ledgers,subsidiary ledgers and accoun

21、ting reports; and reviews andvalidations of financial information/data required by law.HQUSACE CERM-F is responsible for providing managerial accountingtraining to Divisions, Districts, Centers and Laboratoryaccountants.d. Accounting Periods. The accounting period for recordingactual accounting tran

22、sactions and accruals is the calendarmonth. The fiscal year cycle for reporting purposes is from1 October through 30 September as established by law.1-2. Background. The organization, objectives, and functions ofthe Corps of Engineers are contained in the followingpublications:a. ER 10-1-1, Organiza

23、tion and Functions - Mission andCommand Organization of the Chief of Engineers.b. ER 10-1-2, Organization and Functions Division andDistrict offices.1-3. The Accounting Organization and Functions.a. Policy.(1) All officers and civilians of the Corps who orderservices or materials, or who supervise o

24、perations will ensurethat the United States receives value commensurate with amountsexpended.(2) Oversight of the Corps accounting system is theresponsibility of the USACE Finance and Accounting Officer.Major Subordinate Commands and District Finance and AccountingOfficers are responsible for financ

25、e and accounting at theirlevel.(3) All financial transactions involving Corpsfunds will be recorded in the Corps financial management system.(4) USACE financial information is owned by HQUSACE and theDirector, Resource Management, is the proponent.1-2Provided by IHSNot for ResaleNo reproduction or n

26、etworking permitted without license from IHS-,-,-ER 37-1-3030 Sep 02b. Director of Resource Management. USACEs Director ofResource Management and Finance and Accounting Officer areresponsible for managing the total internal accounting functionof the Corps of Engineers. These responsibilities include

27、 theawareness of statutory requirements (para 1-4); the requirementsof other higher authorities; and liaison and coordination withGeneral Accounting Office (GAO), OMB, Treasury Department, andthe Office, Secretary of Defense (OSD).c. Finance and Accounting Policy Division. The Corps ofEngineers Fina

28、nce and Accounting Officer directs and coordinatesthe finance and accounting activities conducted within USACE andserves as chief of the Finance and Accounting Policy Division.As such this position:(1) Exercises staff supervision over the financial and costaccounting functions and upward reporting,

29、and holds decision-making authority for key/significant F (b) Advanced ManagerialAccounting Symposium for managerial accountants; and (c) “Nutsand Bolts” of Accounting seminars.(7) Responsible for the oversight of future Corps financialsystem(s). This responsibility also includes conceptualdevelopme

30、nt of business intelligence solutions for decisionsupport.1-3Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-ER 37-1-3030 Sep 02d. Director, USACE Finance Center. The Director of theFinance Center serves as the head of the USACE Finance Center(UFC),

31、a field operating activity of the USACE under the staffdirection of the Director of Resource Management. As Director ofthe UFC, leads, directs, supervises, and manages the execution ofthe operational finance and accounting day-to-day support forUSACE. Develops and maintains capability to mobilize F

32、continuing review, analysis,development, maintenance and deployment of cost effectiveaccounting processes and systems within the USACE.e. Director, Resource Management, Major SubordinateCommands (MSC). The Director, Resource Management, MSC, is theprimary advisor to the Division Commander and MSC op

33、eratingofficials on all financial and resource issues. The Directorworking with and through the MSC Finance and Accounting Officeris responsible for overseeing all financial management andmanagerial accounting activities of the division. The MSCDirector of Resource Management and Finance and Account

34、ingOfficer also provide staff guidance and assistance to USACEDistricts on finance and accounting matters.f. Resource Management Officer (RMO), District Office.The District RMO is the primary financial advisor for theDistrict Commander and Staff. Working with and through theDistrict Finance and Acco

35、unting Officer, the RM directs andcoordinates all managerial accounting functions within theDistrict.g. Finance and Accounting Officer/Staff Accountant (MSC).The Division Finance and Accounting Officer/Staff Accountant isthe principal staff assistant to the Director of ResourceManagement on all fina

36、nce and accounting records. Thisindividual is the senior accountant for the division and isresponsible for the interpretation and dissemination ofaccounting policies, procedures and regulations for the divisionoffice and subordinate districts. The Division Fprovides for the system of payment of obli

37、gated balances ofexpired appropriations, and for the withdrawal and restriction ofunobligated balances.(9) Inventory Controls. The Federal Property andAdministrative Services Act of 1949 (40 USC 483) requiresagencies to maintain adequate inventory controls andaccountability systems for property unde

38、r their control.(10) Federal Claims Collection Act of 1966. This Act,PL 89-508 (31 USC 3701-3711) authorizes an agency to settleclaims for amounts owed to the Government by reason of theactivities of such agency.(11) Employment and Travel Expenses of Consultants andExperts. The Administrative Expens

39、es Act of 1946, as amended,includes provisions relating to the employment of consultants andexperts, and to the payment of the travel expenses (5 USC 3109).(12) Revolving Fund. The Civil Functions Appropriation Actof 1954, PL 83-153, 1st Session, approved 27 July 1953,established the Civil Works Rev

40、olving Fund. The fund isavailable without fiscal year limitation, for expenses necessaryfor the maintenance and operation of the plant and equipment ofthe Corps of Engineers used in civil works functions. The fundshall be credited with reimbursements or advances for the cost ofequipment, facilities,

41、 and services furnished, at rates which1-7Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-ER 37-1-3030 Sep 02shall include charges for overhead and related expenses,depreciation of plant and equipment, and accrued leave (SeeChapter 19).(13) Advance P

42、ayments.(a) 31 USC 3324 provides that no advance of public moneywill be made except as provided by law.(b) Advance payments are authorized for:- Tuition (10 USC 2396).- Authorized subscriptions to newspapers, magazines, orother publications.- Flood control work, payments to cooperating publicagencie

43、s for services (33 USC 701b-2). However, guidance inconnection with current Treasury Department requirements shouldbe requested from HQUSACE, CERM-F, Washington, DC 20314, prior tomaking such advances.- Post office Box rental is authorized on an annual basis(25 Comp Gen 834 (1946).- Membership in pr

44、ofessional societies or associationsacquired in the name of the DoD component may be paid in advance.The purpose of the membership must be to acquire services forthat component, not an individual.(14) Receipt Disbursement, and Application of Funds.(a) Authority of the Comptroller General. The Budget

45、 andAccounting Act, 1921 (42 Stat. 20; 31 USC ss 711-720) vested inthe Comptroller General of the United States the authority todecide any questions involving a payment to be made by any agencyand to investigate all matters relating to the receipt,disbursement, and application of public funds, and t

46、o makeregular and special reports. It also made final and conclusiveon the Executive Branch the decision of the Comptroller Generaland the balances certified by GAO in the settlement of publicaccounts. A disallowance by GAO may be only removed by theComptroller General.(b) Requests for Decision and

47、Review by the ComptrollerGeneral. Section 8 of the Act of 31 July 1894 (Stat 208;31 USC 3529; and ML 1949, Section 1653) provides that disbursingofficers or the head of any executive department may apply forand the Comptroller General will render his decision upon any1-8Provided by IHSNot for Resale

48、No reproduction or networking permitted without license from IHS-,-,-ER 37-1-3030 Sep 02question involving a payment to be made by them or under them,which decision, when rendered will govern GAO in passing upon theaccount containing said disbursement. Also, Section 8 of the Actof 31 July 1894 (28 Stat 207; 31 USC 3526; ML 1949, Section1656); and Section 304 of the Act of 10 June 1921 (42 Stat 24;31 USC 3526; ML 1949, Section 1646) provide