An analysis of the budget formulation and execution process in United States Naval Dental Centers and performance measure utilization in the process

Abstract

The purpose of this research is to examine the Planning, Programming, and Budgeting process within the Naval Dental Centers (NDCs) as well as their particular budget formulation and execution procedures. Since there has been no extensive research done concerning budgeting and Naval Dental Centers, this thesis stands as a small-scale representative of budgetary processes in this small but vital section of the military. Moreover, the lack of dental readiness among personnel of operational commands recently debated in Congress during the summer of 2002 illustrates the critical nature of this topic. To analyze the topic in depth the followingpoints, among others, concerning budgetary policies of Naval Dental Centers must be examined; how do NDCs fit in the overall budgeting process of the Navy, how do NDCs formulate and execute budgets, what are their core missions, how do marks and reclamas affect the process, what factors affect the disparity between the funding NDCs request and what they actually receive, what performance measures are compiled and what role do they play in the budgeting process. The specific goal of this study is to provide prospective NDC comptrollers with the insight into procedures, technicalities, and peculiarities of a Medical Service Corps comptroller's job in a Naval Dental Center command.