which will

Este es el objetivo del sistema de presupuestación y contabilidad como becarios.

Provide all levels of management with financial information needed for 
decision making and to assure the effective discharge of administrative 

2. Minimize the duplication of effort within and among State agencies in 
recording and reporting financial transactions. 

3. Maximize uniformity within accounting entities to permit a meaningful 
comparison between and among them. 

4. Provide a comprehensive operations manual that sets forth policies 
and procedures and fully describes the State's fiscal processes. 

5. Provide a budget control system that will accurately record budget 
authorizations and indicate the status in a meaningful manner. 

6. Provide a means to develop a management operating information structure 
and permit the timely capturing of financial and production statistics useful 
to management. 

7. Provide a double-entry accounting system which will accurately record 
and permit the meaningful reporting of assets, liabilities, fund balance and 
the intermediary nominal account activities (receipts and disbursements). 

8. Provide accounting and budgeting reports that transmit financial activities 
on a timely basis in both summary and detail form to the various levels 
of management. 

9. Provide an expenditure identification system that results in accurately 
classifying costs in the period in whic'i resultant services 'were rendered. 

10. Provide a means to accurately record valid encumbrances and subsequent 
adjustments in a timely manner. 

11. Provide cash accounting procedures that accurately monitor actual and 
projected cash flow permitting the investment of idle cash and forecasting 
of cash needs. 

12. Provide for the maximum utilization of computer facilities to process 
financial transactions and minimize the utilization of decentralized detailed 
records maintained either manually or electronically. 

13. Provide a well documented data processing system which will enable data 
processing personnel (unfamiliar with the System's development) to readily 
make required modifications. 

14. Provide a fixed asset accounting system which will not only establish account- 
ability for, and evaluation of, fixed assets, but also will yield timely information 
relative to the effective management of fixed assets.

Por F. Tips

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