A post-implementation review of the uniform management report (UMR) system.

Abstract

This thesis contains the results of a post implementation review of the Uniform Management Report (UMR) System. The UMR System was developed as a means of correcting two serious deficiencies that existed in the area of financial management information and reporting: inadequate funds control status reporting and performance information reporting. Since the UMR System was directed at improving management reports at the field activity level, data for this thesis was collected from a cross-section of field activity budget directors. The survey data was acquired mainly through the asking of dichotomous questions concerning the utilization of each of the seven system reports. This data, obtained over the telephone, was then compared with written Navy notices; prior educational research on the UMR and other control systems; and other Navy publications in order to compile survey findings and thesis recommendations . The conclusions provide management with a picture of the successes and failures of the UMR System as perceived by the user management for which the system was designed. Chapter V contains recommendations to assist management in implementing future financial management information systems (MIS).