An evaluation of the United States Coast Guard's enlisted dining facility accounting and reporting system.
evaluationofunit00jone.pdf (6.869Mb)Abstract
Proper management of Coast Guard Enlisted Dining
Facilities is important to the operation of the Coast Guard
Supply Fund and impacts upon the overall compensation of
Coast Guard enlisted personnel. A comparison of the Coast
Guard Enlisted Dining Facility accounting and reporting
system with the General Accounting Office (GAO) objectives
and model for Federal accounting and reporting systems is
presented.
In comparing the Coast Guard system to the GAO model,
the author concludes that the Coast Guard system best achieves
the objective of measuring fiscal compliance. The objectives
of reporting the financial viability, assisting in resource
allocations, and measuring program activity were only
partially achieved. Consequently, assessment of the Coast
Guard management's performance and stewardship using the
Enlisted Dining Facility reporting system is limited.
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.Collections
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