An analysis of the accounting system used for research funding at Naval Postgraduate School

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Author
Dunne, Margaret A.
Date
1987-03Advisor
Fremgen, James M.
Howard, Gilbert T.
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Research has long been funded on a reimbursable basis at NAVPGSCOL. Commencing in FY1988, DoN research will be funded directly. Non-DoN research will be conducted at a budgeted reimbursable level. Altering the funding method requires that changes be made in research cost accounting. this thesis examines the way in which Federal activities receive and account for funds. It then describes the current system used to account for research funds at NAVPGSCOL. The budgetary and accounting implications of direct funding are discussed. An analysis of the research accounting information needs of users is conducted. Lastly, recommendations are made concerning the way in which research funds should be accounted for under direct funding in NAVPGSCOL.
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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
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