The problems of allocating the cost of Coast Guard capital outlays in the Planning-Programming-Budgeting System
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Authors
Kendall, Neil Forrest
Subjects
Advisors
Stromsen, Karl E.
Date of Issue
1968-06
Date
Publisher
George Washington University
Language
en_US
Abstract
The United States Coast Guard adopted the Planning-
Programming-Budgeting System as the process for justification
of its fiscal year 1968 budget request. The adopted system did
not allocate the cost of capital outlays to the programs and
program elements that would benefit from the investment in
facilities. Full implementation of the Planning-Programming-
Budgeting System calls for such allocation. The problems and
difficulties that will arise in allocating the costs of capital
outlays need consideration. If the problems can be overcome
without an expense greater than the value of eliminating them,
the Coast Guard should endeavor to allocate the cost of capital outlays. The results of solving the problems and fully implementing
the Planning-Programming-Budgeting System are also
worthy of consideration. It is possible that the changes that
would be caused by the application of the solutions will be
found undesirable. If the final outcome of allocating capital
outlay costs appears detrimental, the adoption of only some parts, or modification of the concepts, of capital outlay cost
allocation may be more beneficial.
Type
Thesis