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An Accounting Handbook for Small Cities and Other Governmental Units (Small Cities Financial Management Project)

机译：小城市和其他政府单位会计手册（小城市财务管理项目）

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Detailed descriptions of the following practices constitute the bulk of the text: (1) Accounting records should be maintained consistent with accepted accounting principles; (2) Accounting procedures should be designed to provide for routine internal checks on all financial transactions; (3) Monthly reports should identify both expenditures and purchase commitments; (4) Detailed accounting is performed on all elements in the budget structure; (5) Accounting reports should differentiate among the different types of funds; (6) Regular monthly and annual financial reports should present a summary of financial activity by major types of funds; (7) Financial reports separately identify the income and expenses associated with each government operated utility; (8) Cost analysis for utilities includes allowances for capital costs along with normal operating costs; (9) Accounting activities should be centralized under a single administrative official; (10) A periodic audit should be performed by an independent or certified public accountant; and (11) Automated data processing should be used where transaction volumes warrant.

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