Budgeting for nonconsumable items at Marine Corps Logistics Base, Albany, Georgia

Abstract

During fiscal year 1983 the Marine Corps implemented Phase II of the Nonconsumable Items Program. The intent of the program is to provide a single wholesale manager for depot level repairable components and a single wholesale stock for all users. Although general financial guidance such as reimbursement and credit criteria have been provided in Department of Defense instructions, specific methods of budgeting and financial accounting are at the discretion of the individual services. This thesis describes the method currently employed within the Marine Corps at Marine Corps Logistics Base, Albany , Georgia. Alternative methods are discussed including major advantages and disadvantages of each. The thesis concludes with recommended changes for budgeting and financial accounting methods for the Nonconsumable Items Program, The conclusion is that stock funding of the Nonconsumable Items Program would provide flexibility, simplicity and is achievable within the current appropriations structure.