NATIONAL ASSOCIATION OF COUNTY ENGINEERS ACTION GUIDE SERIES, VOLUME II: COST RECORDS AND BUDGETS

Accepted procedures are presented that can aid a county engineer in updating cost records and budgeting procedures. Three systems (manual, machine, electronic data processing) of accounting procedure are discussed, and details are given of cash and acrual accounting. The criteria for selecting the system are also discussed. Steps that should be considered in establishing cost records for the road department are summarized. The use of numerical codes, functional or activity accounts, object accounts, equipment, labor, material, field departmental and historical records are considered, and the utilization of cost data (basic and comprehensive reports and report review) is discussed. The various aspects of the budget covered here include cost records, the functions of the auditor or accountant, budget funds, types of county budgets, budget committee, budget estimate, preparation of the budget, public hearings, and budget control. Notes on definitions and expenditure classifications (functional and object accounts) are appended.

• Supplemental Notes:
  • Research performed in accordance with a contract from DOT, Federal Highway Administration.
• Corporate Authors:

  National Association of County Engineers

  Linn County Courthouse
  Cedar Rapids, IA  United States  52401

  National Association of Counties Res Foundation

  308 Jacolyn Drive, NW
  Cedar Rapids, IA  United States  32405
• Publication Date: 1972-7

Media Info

• Features: Appendices; Figures;
• Pagination: 70 p.

Subject/Index Terms

• TRT Terms: Auditing; Budgeting; Coding systems; Cost accounting; Costs; Equipment; Expenditures; Hearings; Highway departments; Labor costs; Materials; Records management
• Uncontrolled Terms: Records
• Old TRIS Terms: Equipment cost
• Subject Areas: Administration and Management; Economics; Finance; Highways; Materials; Society;

Filing Info

• Accession Number: 00172464
• Record Type: Publication
• Contract Numbers: DOT-FH-7709
• Files: TRIS
• Created Date: Jun 14 1978 12:00AM