Budget execution (O and M,N) at Navy shore activities
Donnelly, William Joseph
Bobulinski, Robert A.
Fincke, E. A.
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This thesis addresses the budget execution function at Navy shore commands in regards to the expenditure of Operations and Maintenance, Navy (O&M, N) appropriated funds. The paper discusses the basics of management control and links the budget execution function thereto. The discussion of management control includes an explanation of the Management by Objectives and Results (MOR) model. The thesis also discussed current budget execution practices and procedures as well as the financial environment within which shore activities operate. Results of a budget execution questionnaire which was completed by the comptrollers of 49 Navy shore commands are presented and analyzed in terms of the conceptual foundations of management control addressed within this paper. A number of systems short-falls are discussed including the significant absence of a meaningful crosswalk between financial and performance results in management reporting systems and the lack of a formalized resource management training emphasis at shore commands. Finally, appropriate recommendations for system improvements and further research are made.
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