revised Financial Accounting System (FAS) User's Manual
The Comptroller's Office revised Sections 1 through 5 of the FAS (Financial Accounting System) User's Manual in March 1993. Account administrators who do not have the latest revision should contact their divisional accounting office. Copies of the complete manual are also available from the divisional offices.
All account administrators are encouraged to review the revised sections, particularly Section 4, Subsidiary Ledger Accounting, which includes accounting for unallowable costs.