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
Related items
Showing items related by title, author, creator and subject.
-
The state of the art of budgetary financial reporting in the Navy
(Monterey, California. Naval Postgraduate School, 1996);The purpose of this thesis was to investigate current budgetary financial reporting practices in the Navy, and provide a comprehensive overview of budgetary reporting in that department. This thesis reviewed and discussed ... -
Standardized accounting ashore for afloat activities
(Monterey, California. Naval Postgraduate School, 1996);With limited resources and reduced funding for Naval forces, there is a need to standardize accounting ashore for all afloat activities. The purpose of this thesis was to review the framework for standardization of inventory ... -
The charitable trust model: an alternative approach for Department of Defense accounting
(Monterey, California: Naval Postgraduate School, 2016-12);The purpose of this project is to identify logical weaknesses in the financial statements of the Department of Defense (DOD) and to propose an alternative approach to accounting to supplant the current corporate-style ...
