The work that is done by resource analysts at LBNL is governed by the core set of laws, policies and procedures described in each of the documents listed below.
- LBNL Financial Policies and Procedures
- UC/DOE Prime Contract - official UC/DOE Contracts maintained by the University of California's
Office of the President, Laboratory Management Office
Accepted Accounting Principles – an established set of accounting
rules and procedures recognized by authoritative bodies such as the Federal
Accounting Standards Advisory Board (FASAB).
Anti-Deficiency Act - a series of laws that prevents federal agencies
from incurring obligations and disbursements in excess of their appropriations.
Cost Accounting Standards (CAS) - published by the Cost Accounting Standards
Board to be used by contractors and relevant federal agencies as guidelines
to achieve some uniformity and consistency in cost accounting practices.
LBNL’s required compliance with CAS is outlined in Contract 31.
- DOE Accounting Handbook - presents DOE’s standards, procedures, and operational requirements in support of the accounting policies, principles, and applicable legal requirements contained in DOE Order 534.1.