Publication:
An analysis of obligation patterns for the Department of Defense operations and maintenance appropriations

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Authors
Kozar, Mark Joseph.
Subjects
Operations and maintenance obligations
End of fiscal year spending
Wasteful spending
Advisors
San Miguel, Joseph G.
Seiden, Neil
Date of Issue
1993-12
Date
December 1993
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
Present appropriation accounting systems are one of the top seven problems facing the Department of Defense according to Deputy Secretary of Defense William Perry. As part of the process of evaluating the potential benefits of a proposed single year accounting system, this research study analyzes obligation patterns of the DoD's Operations and Maintenance (O and M) appropriations between fiscal years 1977 and 1992. Although trends for the entire fiscal year are discussed for 11 appropriations, the analysis focuses more attention on the increase in obligations during the fourth quarter and the reasons for this surge. The patterns, and particularly the peak in obligations near the end of the fiscal year, are assessed in terms of the incentives provided to managers by the current laws and policies governing the obligation of appropriated funds. Finally, the advantages and disadvantages of the single year accounting system are presented as a means to possible change the present incentive structure.
Type
Thesis
Description
Series/Report No
Department
Department of Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
x, 145 p.: ill.
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.
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