Accounting Handbook

会计手册的目的，以下简称手册

The purpose of the Accounting Handbook, hereafter referred to as the Handbook, is to document principles and guidance to be followed by all Bureaus/Offices of the U.S. Department of the Interior (DOI). All DOI Bureaus/Offices are required to comply with the standards contained herein. Each Bureau/Office, however, may define supplementary directives and standards to satisfy their unique needs, as long as they are consistent with the DOI-wide standards.

The scope of material included in the Handbook is defined by the roles and responsibilities of the Office of Financial Management (PFM) as opposed to those of other DOI offices such as the Office of Budget and the Office of the Inspector General (OIG), and by the historical division in DOI of accounting functions from other supporting functions such as payroll and contracting. Other offices and functions have guidance or procedure manuals covering their responsibilities. This Handbook includes guidance related to PFM responsibilities, and includes summaries and references to other offices' policies as needed to describe the interactions of PFM activities with other DOI activities.