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dc.contributor.advisorMoses, O. Douglas
dc.contributor.advisorMutty, John E.
dc.contributor.authorSmith, Glenn A.
dc.dateDecember 1998
dc.date.accessioned2012-08-09T19:24:01Z
dc.date.available2012-08-09T19:24:01Z
dc.date.issued1998-12-01
dc.identifier.urihttp://hdl.handle.net/10945/9031
dc.descriptionApproved for public release; distribution is unlimiteden_US
dc.description.abstractNavy medicine is currently in a state of change in the methods it employs to report on its stewardship over the budget authority it annually receives and executes. The Bureau of Medicine and Surgery (BUMED) is responsible for accurately reporting on budget execution for Navy medicine. BUMED must comply with financial reporting reform mandates from Congress and other federal agencies, while simultaneously optimizing the use of its financial systems to improve financial management processes. This thesis describes and examines the effectiveness of budgetary financial reporting in Navy medicine. The thesis investigates the Defense Finance and Accounting Service (DFAS) and BUMED accounting systems that produce the financial reports, and additionally evaluates the BUMED official accounting reports that roll up into Department of the Navy (DoN) and Department of Defense (DoD) audited financial statements. Criteria established in the Department of Defense Financial Management Regulation (DoDFMR) and BUMED's Command Evaluation Program (CE) are analyzed to evaluate the effectiveness of the financial systems and reports. The analysis shows that BUMED has made considerable strides in contributing to financial reporting reforms by increasing efficiencies of its systems through consolidation and integration. Additionally, BUMED has complied with financial management reporting guidance set forth by federal regulatory agencies.en_US
dc.description.urihttp://www.archive.org/details/studyofstateofbu00smit
dc.format.extentxii, 121 p.en_US
dc.language.isoen_US
dc.publisherMonterey, California. Naval Postgraduate Schoolen_US
dc.rightsThis publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. As such, it is in the public domain, and under the provisions of Title 17, United States Code, Section 105, may not be copyrighted.en_US
dc.titleA study of the state of budgetary financial reporting in Navy medicineen_US
dc.typeThesisen_US
dc.contributor.corporateNaval Postgraduate School
dc.contributor.corporateDepartment of Systems Management
dc.description.serviceLieutenant, United States Navyen_US
etd.thesisdegree.nameM.S. in Managementen_US
etd.thesisdegree.levelMastersen_US
etd.thesisdegree.disciplineManagementen_US
etd.thesisdegree.grantorNaval Postgraduate Schoolen_US


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