An evaluation of transforming the obligation period for the DOD operations and maintenance account
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Authors
Dimirack, Stanley S.
Lott, Timothy V.
Subjects
End of year spending
extending obligation period
transformation
annual appropriations
Operations and Maintenance (OandM)
use or lose it
lower priority spending
extending obligation period
transformation
annual appropriations
Operations and Maintenance (OandM)
use or lose it
lower priority spending
Advisors
Jones, Lawrence R.
McCaffery, Jerry L.
Date of Issue
2005-12
Date
Publisher
Monterey, CA; Naval Postgraduate School
Language
Abstract
Combating negative public perceptions about wasteful, end-of-year spending is not a battle the Department of Defense (DOD) should have to fight. DODb2ss best intentions are to be good custodians of taxpayersb2s dollars, but old archaic policies hamper its ability to efficiently obligate current year funding. This project report will provide necessary background, analyze previous OandM obligation rates, discuss the advantages and disadvantages of extending the obligation period for one-year appropriations from one to two years and make recommendations based on the conclusions drawn from our data analysis. The conclusions drawn from our report will reveal the overwhelming benefits DOD would achieve from changing current policy and how the Legislative and Executive branches resist change.
Type
Thesis
Description
MBA Professional Report
Series/Report No
Department
Identifiers
NPS Report Number
Sponsors
Funding
Format
59 p.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.