An analysis of the accounting system used for research funding at Naval Postgraduate School
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Authors
Dunne, Margaret A.
Subjects
DoN accounting
Research funds
Research administration
(RAO)
NAVPGSCOL comptroller
Reimbursables
Resources Management System (RMS)
Research funds
Research administration
(RAO)
NAVPGSCOL comptroller
Reimbursables
Resources Management System (RMS)
Advisors
Fremgen, James M.
Howard, Gilbert T.
Date of Issue
1987-03
Date
March 1987
Publisher
Language
en_US
Abstract
Research has long been funded on a reimbursable basis at NAVPGSCOL. Commencing in FY1988, DoN research will be funded directly. Non-DoN research will be conducted at a budgeted reimbursable level. Altering the funding method requires that changes be made in research cost accounting. this thesis examines the way in which Federal activities receive and account for funds. It then describes the current system used to account for research funds at NAVPGSCOL. The budgetary and accounting implications of direct funding are discussed. An analysis of the research accounting information needs of users is conducted. Lastly, recommendations are made concerning the way in which research funds should be accounted for under direct funding in NAVPGSCOL.
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
173 p.
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.