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  2. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    An example may be a local school system in the United States. It receives a grant from its state government to support a new special education initiative, another grant from the federal government for a school lunch program, and an annuity to award teachers working on research projects. At periodic intervals, the school system needs to generate ...

  3. Digital Accountability and Transparency Act of 2014 - Wikipedia

    en.wikipedia.org/wiki/Digital_Accountability_and...

    The Digital Accountability and Transparency Act of 2014 (DATA Act) is a law that aims to make information on federal expenditures more easily accessible and transparent. [1] The law requires the U.S. Department of the Treasury to establish common standards for financial data provided by all government agencies and to expand the amount of data ...

  4. Public expenditure tracking system - Wikipedia

    en.wikipedia.org/wiki/Public_Expenditure...

    Public expenditure tracking system (PETS) is a system that presents financial information that enables stakeholders to track the source of money and where it is being dispensed. PETS also allows the service users to reconcile incoming funds with expenditures. It is sometimes referred to as "following the money".

  5. Category:Track and field templates - Wikipedia

    en.wikipedia.org/wiki/Category:Track_and_field...

    [[Category:Track and field templates]] to the <includeonly> section at the bottom of that page. Otherwise, add <noinclude>[[Category:Track and field templates]]</noinclude> to the end of the template code, making sure it starts on the same line as the code's last character.

  6. Government budget balance - Wikipedia

    en.wikipedia.org/wiki/Government_budget_balance

    For example, if there is a foreign financial surplus (or capital surplus) because capital is imported (net) to fund the trade deficit, and there is also a private sector financial surplus due to household saving exceeding business investment, then by definition, there must exist a government budget deficit so all three net to zero. The ...

  7. Government spending - Wikipedia

    en.wikipedia.org/wiki/Government_spending

    Government spending or expenditure includes all government consumption, investment, and transfer payments. [1] [2] In national income accounting, the acquisition by governments of goods and services for current use, to directly satisfy the individual or collective needs of the community, is classed as government final consumption expenditure.

  8. Accrual accounting in the public sector - Wikipedia

    en.wikipedia.org/wiki/Accrual_accounting_in_the...

    [13]: 11 of 44 [14]: 30 [2]: 42–44 (Depreciation typically occurs over many years—for example, a $10 thousand piece of capital equipment that is expected to last for 10 years might be amortized as a $1 thousand operating expense each year of its life). An example of the different treatment under cash and accrual accounting of a government's ...

  9. Single Audit - Wikipedia

    en.wikipedia.org/wiki/Single_Audit

    In the United States, the Single Audit, Subpart F of the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of federal assistance (commonly known as federal funds, federal grants, or federal awards) received for its operations.