A study of budget formulation in the Fleet Marine Force

Abstract

A budget is a plan of action stated in monetary terms. It identifies how, why, and with what one will accomplish a mission. This thesis studies the budget formulation process in the Fleet Marine Force (FMF). Specifically, this thesis studies the process in Continental United States and Hawaii based FMF units at the division, wing, and force service support group level. The budget formulation process for these units is examined in view of Navy/Marine Corps budget direc­tives and "preferred" budget practices for public organizations as discussed in published professional literature. The results of this study indicate that FMF budget organizations adhere to the majority of established budget practices. This study does, however, indicate several areas where improvement could be made such as developing more effective budget training programs, being more cognizant of the impact that timing has on budget quality, and reducing the personnel turnover problem caused by frequent rotation of budget personnel in FMF organizations. Further, this study proposes recommendations concerning the improvement of the budget formulation process in these and other areas.