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dc.contributor.advisorFremgen, James
dc.contributor.authorFoley, Daniel F.
dc.dateDecember 1995
dc.date.accessioned2013-04-29T22:49:33Z
dc.date.available2013-04-29T22:49:33Z
dc.date.issued1995-12
dc.identifier.urihttp://hdl.handle.net/10945/31310
dc.description.abstractThe purpose of this thesis was to identify and analyze the causes of negative unliquidated obligations (NULO) in the O&M, MC appropriation, using sample data drawn from Marine Corps Base, Camp Pendleton, California. NULOs exist when recorded expenditures (liquidations) exceed amounts obligated. As such, NULOs represent out-of-balance conditions that should not have occurred. NULOs were found to be correlated with unmatched disbursements, specific transaction types (USMC Standard Accounting, Budgeting and Reporting System (SABRS) Document Identifier Codes 'XSI' and 'XRA'), and contracts containing multiple Contract Line Item Numbers. The thesis categorized causes as either fund administrator errors or disbursing errors. Eighty-eight percent of NULOs were attributable to fund administrators failure to record obligations initially, or only partially, and erroneous adjustments to recorded obligations. SABRS' internal controls were found to be only partially effective due to their reliance upon data elements that were incorrectly or incompletely input into SABRS and other accounting procedural weaknesses. NULOs remained uncorrected due to a lack of management reports detailing NULOs and fund administrators' failure to use existing management exception reports to identify and correct NULOs.en_US
dc.description.urihttp://archive.org/details/causesofnegative1094531310
dc.format.extent140 p.en_US
dc.language.isoen_US
dc.publisherMonterey, California. Naval Postgraduate Schoolen_US
dc.rightsThis publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. As such, it is in the public domain, and under the provisions of Title 17, United States Code, Section 105, may not be copyrighted.en_US
dc.titleCauses of negative unliquidated obligations in the Marine Corps' operations and maintenance appropriation and recommendations for their eliminationen_US
dc.typeThesisen_US
dc.contributor.departmentManagement
dc.description.funderNAen_US
dc.description.recognitionNAen_US
dc.description.serviceU.S. Marine Corps (U.S.M.C.) author.en_US
etd.thesisdegree.nameM.S. in Managementen_US
etd.thesisdegree.levelMastersen_US
etd.thesisdegree.disciplineManagementen_US
etd.thesisdegree.grantorNaval Postgraduate Schoolen_US


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