Policy and Procedures Manual for Guidance of Federal Agencies: Title 7--Fiscal Guidance

GAO has revised Title 7 of the Policy and Procedures Manual for Guidance of Federal Agencies. Included are changes resulting from recent laws and Comptroller General decisions affecting the fiscal procedures covered by this title. The requirements in this title, although based on separate authorities, complement the agencies' existing federal accounting, internal control, and system standards. This document was prepared after consulting with the Department of the Treasury, the Office of Management and Budget, and receiving comments from other government agencies. It also incorporates suggestions from the government's chief financial officers and inspectors general.