USMC FINANCIAL MANAGEMENT EDUCATION SNCO DEGREE COMPLETION PROGRAM ACCOUNTING DEGREE
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Authors
Austria, Marc K.
Horning, Raymond M.
Subjects
financial management
education
SNCODCP
Staff Noncommissioned Officer Degree Completion Program
accounting
auditing
cost benefit analysis
CBA
task analysis
capabilities analysis
education
SNCODCP
Staff Noncommissioned Officer Degree Completion Program
accounting
auditing
cost benefit analysis
CBA
task analysis
capabilities analysis
Advisors
Sullivan, Ryan S.
Date of Issue
2022-12
Date
Publisher
Monterey, CA; Naval Postgraduate School
Language
Abstract
The United States Marine Corps (USMC) is required by the Chief Financial Officers Act of 1990 to provide annual financial reports to stakeholders. For fiscal year 2021 and prior, independent auditors of these reports have produced a disclaimer of opinion with numerous material weaknesses and departures from standards in financial reporting and internal controls. Our thesis analyzed one course of action to improve Marine Corps auditability. Would better participation and utilization of the Staff Non-Commissioned Officer Degree Program (SNCODP), specifically the baccalaureate degree in accounting, improve the Marine Corps capability to achieve an unmodified audit opinion? Our methodology consisted of a task comparison, a capabilities comparison, and a cost benefit analysis (CBA). The task comparison reviewed the Marine Corps' requirements to be completed by technically competent personnel. The capabilities comparison reviewed attributes of each specialized personnel. The CBA analyzed which personnel type was the most cost effective. Our data was primarily sourced from GAO, Navy, and Marine Corps publications, as well as publicly accessible costing information. Results of our thesis show that the SNCODCP produces the most versatile individual for the job, but hiring a General Standard employee was a more cost-effective option to improve.
Type
Thesis
Description
Series/Report No
Department
Department of Defense Management (DDM)
Department of Defense Management (DDM)
Organization
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NPS Report Number
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Citation
Distribution Statement
Approved for public release. Distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.