Applying Department of Defense financial statement guidelines to the Naval Postgraduate School
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Authors
Flannery, Robert E., II
Subjects
Chief Financial Officer's Act
Department of Defense
United States Government
Federal Accounting Standards Advisory Board
Financial reporting
Financial statements
NPS financial information systems
Department of Defense
United States Government
Federal Accounting Standards Advisory Board
Financial reporting
Financial statements
NPS financial information systems
Advisors
Moses, O. Douglas
Summers, Don
Date of Issue
2002-12
Date
December 2002
Publisher
Monterey, California; Naval Postgraduate School
Language
Abstract
The federal government has focused on better business practices by implementing legislature, such as the Chief Financial Officer's Act of 1990, which initiated requirements for federal agencies to produce auditable financial statements. This thesis reviews the extent to which the Naval Postgraduate School can apply the guidelines for federal financial accounting to its own financial management capabilities. The financial information system capabilities and limitations are explained, showing how NPS accounts for the financial transactions during its operations and how these transactions are captured by the Department of the Navy's primary accounting system. This thesis also evaluates the capabilities of the Standard Accounting and Reporting System, as it pertains to NPS, and how its reports can be used to create the necessary financial statements described in the financial management regulations for the federal government.
Type
Thesis
Description
Series/Report No
Department
Organization
Identifiers
NPS Report Number
Sponsors
Funder
Format
xii, 53 p. : ill.
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.