The Chief Financial Officers Act of 1990: an analysis of its implementation within the Department of Defense

Abstract

This Thesis is about the implementation of the Chief Financial Officers Act of 1990 in the Department of Defense. This Act sought to focus the federal government into four critical realms of fiscal concern. They are accountability, organizational structure management planning and performance, and quantification of programs, performance, liabilities and investments. By the middle of 1994 the Department of Defense has aggressively instituted significant reform in its organizational and methodology infrastructure to begin to meet the criteria established in the Law. This thesis focuses on those measures detailed by the Office of Management and Budget which the Department of Defense has instituted to refine and manifest its implementation of the Act: accountability standards financial management organization. financial management personnel financial systems, management controls, asset management, and audited financial statements.