Navy Stock Account (NSA) material expenditure errors
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Authors
Magsombol, Anacleto M.
Subjects
Expenditures
Navy Stock Account (NSA)
Reconciliation process
Material expenditure errors
Navy Stock Account (NSA)
Reconciliation process
Material expenditure errors
Advisors
Fremgen, James M.
Date of Issue
1990-12
Date
December 1990
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This thesis was an investigation of the causes that prevented large numbers of Pacific Fleet units' NSA expenditures from processing through the Fleet Resource Accounting Module (FRAM) at the Fleet Accounting and Disbursing Center Pacific (FAADCPAC), San Diego, CA. Six consecutive months' NSA expenditure errors from December 1989 to May 1990 were used in the analysis. The researcher concluded that the major cause of the problem was the use of wrong fund codes by the fleet units when they requisitioned their materials from the shore supply activities. The researcher identified inadequate training of shipboard supply personnel and the lack of an edit/validation process at the shore supply activities, as the major deficiencies. Recommendations designed to prevent large numbers of NSA expenditure errors and to improve the current accounting system were provided.
Type
Thesis
Description
Series/Report No
Department
Department of Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
43 p.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
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.