Evaluation of the Coast Guard Subhead 30.00 program as a resource management system at the small unit

Abstract

The purpose of this research is to determine whether the Coast Guard Subhead 30 financial management program is an effective resource management program at the small unit level. The author analyzed the program as interpreted and implemented at both the district and unit levels. Problem areas were discovered which included (1) the definition of Subhead 30 items, (2) the nature of fund control at the district level, (3) unit budget preparation and analysis, (4) interpretation of controllable and uncontrollable sterns and (5) district comptroller attitude concerning unit commander capability. The author discovered that districts generally do not specify the nature of financial planning and analysis at the unit and do not feel unit commanders are capable of preparing a useful plan. Through the use of a model instruction, a sample group of unit commanders developed a working management plan. Under existing program implementation, units do not have sufficient control of dollar and amounts of dollar resources to be considered true resource managers.