Budget formulation at Marine Corps bases and stations

Abstract

This thesis studies the budget formulation procedures utilized by selected Marine Corps bases and stations. Their budgeting practices are examined for conformance with preferred budgeting practices for public organizations and with budgeting directives issued by Headquarters Marine Corps. The principal areas covered are the organization and training of budget personnel, the budget calendar, budget guidance, and budget formulation. The study finds important problems in areas including the adequacy of training and turnover rate of fund administrators, the quality of budget input submitted to budget officers, and the level of manager participation in the budget process . The study provides recommendations for improving the effectiveness and efficiency of budgeting in the Marine Corps based on the problem areas discovered.