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Financial Management: DOD's Liability for Missile Disposal Can Be Estimated

In October 1990, the Federal Accounting Standards Advisory Board (FASAB) was established by the Secretary of the Treasury, the Director of the Office of Management and Budget (OMB), and the Comptroller General of the United States to consider and recommend accounting standards to address the financial and budgetary information needs of the Congress, executives agencies, and other users of federal financial information. Using a due process and consensus building approach, the nine member Board, which has since its formation included a member from DOD, recommends accounting standards for the federal government. Once FASAB recommends accounting standards, the Secretary of the Treasury, the Director of OMB, and the Comptroller General decide whether to adopt the recommended standards. If they are adopted, the standards are published as Statements of Federal Financial Accounting Standards (SFFAS) by OMB and by GAO. In addition, the Federal Financial Management Improvement Act of 1996, as well as the Federal Managers' Financial Integrity Act, requires federal agencies to implement and maintain financial management systems that will permit the preparation of financial statements that substantially comply with applicable federal accounting standards.

In October 1990, the Federal Accounting Standards Advisory Board (FASAB) was established by the Secretary of the Treasury, the Director of the Office of Management and Budget (OMB), and the Comptroller General of the United States to ...

Puasa? Apakah Hanya Sekedar Seremonial Belaka

Bulettin Alam Hikmah Edisi 1

Apa jadinya kalau puasa kita hanya menjadi seremonial belaka? “Berapa banyak orang yang puasa, tapi tidak dapat apa-apa kecuali haus dan lapar.” (Hadits Riwayat Bukhari-Muslim) Hanya sia-sia menahan haus dan lapar saja akan tetapi puasa kita tidak berefek pada hati dan jiwa kita, sehingga puasa yang semestinya menjadikan kita bertaqwa dan merendah dihadapan Allah, akan tetapi justru malah sebaliknya menjadikan kita bangga dengan puasa yang kita lakukan, bangga dengan sholat tarawih yang kita jalankan, bangga dengan tadarrus yang kita lantunkan baik dirumah, dimushola maupun dimasjid.

Apa jadinya kalau puasa kita hanya menjadi seremonial belaka? “Berapa banyak orang yang puasa, tapi tidak dapat apa-apa kecuali haus dan lapar.” (Hadits Riwayat Bukhari-Muslim) Hanya sia-sia menahan haus dan lapar saja akan tetapi puasa ...