Naval Special Warfare Command's implementation of the CFO ACT
Sabel, Martin J.
Jones, Lawrence R.
McCaffery, Jerry L.
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The DoD and thus DoN accounting and budgeting systems are often characterized by the classic problem of "garbage in, garbage out". Differences in definitions and classifications of finance categories, human error, and lack of training, and faulty accounting systems can result in inaccurate data and inability to properly utilize such data throughout the chain of command. Account execution does not match accounts budgeted, creating the potential for violations of rules and regulations and poor decision making for planning, programming, budgeting, and execution for current and future years. An inability to match mission to budget requirement can greatly impact resource utilization by Naval Special Warfare Command in its contingency operations throughout the world. NAVSPECWAR has made an effort to ensure consistency and accuracy of data collection by matching their budget execution categories to their POM process categories and matching unit missions to specific accounts. The objective of this thesis is to analyze SPECWARs implementation of the Chief Financial OfficerÎ±s Act and its influence on the utilization of their data by their parent command (USSOCOM) in the planning, programming, budgeting, and execution system and the potential Navy-Wide implications of their program.
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