Budget Execution (O&M,N) at Navy Shore Activities.

Abstract

This thesis addresses the budget execution function at Navy shore commands in regard to the expenditure of Operations and Maintenance, Navy (O/M,N) appropriated funds. The paper discusses the basics of management control and links the budget execution function thereto. The discussion of management control includes an explanation of the Management by Objectives and Results (MOR) model. The thesis also discusses current budget execution practices and procedures as well as the financial environment within which shore activities operate. Results of a budget execution questionnaire which was completed by the comptrollers of 49 Navy shore commands are presented and analyzed in terms of the conceptual foundations of management control addressed within this paper. A number of system shortfalls are discussed including the significant absence of a meaningful crosswalk between financial and performance results in management reporting systems and the lack of a formalized resources management training emphasis at shore commands. Finally, appropriate recommendations for system improvements and further research are made. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1980
Accession Number
ADA097266

Entities

People

  • William Joseph Donnelly

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Business Administration
  • Congress
  • Control Systems
  • Education
  • Financial Management
  • Law
  • Management Personnel
  • Management Training
  • Money
  • Organizational Structure
  • Personnel Management
  • Psychology
  • Public Administration
  • Resource Management
  • Surveys
  • Test And Evaluation
  • Training

Readers

  • Joint Military Operations and Doctrine.
  • Organizational Process Management (OPM).
  • Public Financial Management and Budgeting