Chapter 35 – Accounting and Collection
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Chapter 35 – Accounting and Collection is a section of U.S. federal law that sets out rules and procedures for the government’s financial accounting, internal controls, and collection of public funds.
Statements (25)
| Predicate | Object |
|---|---|
| instanceOf | chapter of United States Code ⓘ |
| aimsTo |
ensure accountability for public resources
ⓘ
promote reliability of federal financial information ⓘ support oversight of federal financial management ⓘ |
| appliesTo |
executive agencies of the United States
ⓘ
officers and employees responsible for public money ⓘ |
| concerns |
accountability of disbursing and certifying officers
ⓘ
handling and safeguarding of public money ⓘ records of receipts and expenditures of public funds ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| establishes |
procedures for collection and deposit of federal receipts
ⓘ
requirements for financial reporting by federal agencies ⓘ requirements for maintaining adequate accounting systems ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| legalDomain | federal financial management law ⓘ |
| legalForm | statutory provisions ⓘ |
| partOf | Title 31 of the United States Code NERFINISHED ⓘ |
| purpose |
to establish rules for accounting for public funds
ⓘ
to prescribe procedures for collection and deposit of public money ⓘ to strengthen internal controls over federal financial operations ⓘ |
| regulates |
collection of public funds
ⓘ
federal government financial accounting ⓘ internal controls over public funds ⓘ |
| requires |
proper documentation of financial transactions
ⓘ
use of internal controls to prevent loss or misuse of public funds ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.