Analysis Between the Navy's Planned and Executed Budgets and its Effects On the Navy Working Capital Fund-Supply Management
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The budget is the end product of the Planning, Programming, Budgeting, and Execution process, which is submitted to Congress up to two years in advance of execution. Therefore, the Department of Defense will always demonstrate a monetary difference between the planning and execution phases. A significant difference between the planning and execution affect providers such as Naval Supply Systems Command (NAVSUP), which is responsible for managing and financing the purchase of parts. Between 2007 and 2017, there has been an average budget difference of $3.1B for Operation and Maintenance, Navy appropriation. NAVSUP receives the requirement from resource sponsors and budget submitting offices (BSO) two years in advance and determines how to invest by utilizing the inflation category code (ICC) such as Consumable parts (412) and Repairable parts (503). This study analyzed the budget difference for ICC 412 and 503 from 2007–2017 and demonstrated what budget line item (BLI) and BSO had the most significant contribution. For ICC 412 and 503, our analysis showed the most significant difference was observed in the years 2007–2011 and 2014–2017, and that the BLI for Mission and Other Flight Operations (1A1A) and Mission and Other Ship Operations (1B1B) demonstrated the most significant budget difference. It was also determined that BSO for Commander, U.S. Fleet Forces, and Commander, U.S. Pacific Fleet had the most significant impact on the budget differences for the identified BLIs.
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NPS Report NumberNPS-FM-19-176
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