An Evaluation of the United States Coast Guard's Enlisted Dining Facility Accounting and Reporting System.

Abstract

Proper management of Coast Guard Enlisted Dining Facilities is important to the operation of the Coast Guard Supply Fund and impacts upon the overall compensation of Coast Guard enlisted personnel. A comparison of the Coast Guard Enlisted Dining Facility accounting and reporting system with the General Accounting Office (GAO) objectives and model for Federal accounting and reporting systems is presented. In comparing the Coast Guard system to the GAO model, the author concludes that the Coast Guard system best achieves the objective of measuring fiscal compliance. The objectives of reporting the financial viability, assisting in resource allocations, and measuring program activity were only partially achieved. Consequently, assessment of the Coast Guard management's performance and stewardship using the Enlisted Dining Facility reporting system is limited. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1980
Accession Number
ADA093582

Entities

People

  • Robert A. Jones

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Coast Guard
  • Economic Systems
  • Enlisted Personnel
  • Food Preparation
  • Governments
  • Inspection
  • Inventory
  • Management Personnel
  • Models
  • National Governments
  • Personnel Management
  • Procurement
  • Reliability
  • Theses
  • Viability

Readers

  • Defense Acquisition Program Management
  • Military Mobilization and Reserve Forces Studies.
  • Nanoscale Plasmonic Nanotechnology