Centrally Funded Second Destination Transportation (CFSDT) Study
Abstract
The CFSDT Study consists of a review and analysis of the current transportation accounting systems for second destination transportation, recommendation for modifications to the current financial management system including the development of new management tools to enhance SDT management. The current accounting system is based on the bills received from the TOAS. Since these bills arrive late, an accurate picture of the execution of the CFSDT budget is not available until after the end of the fiscal year. In prior years this has resulted in a shortage or surplus of money obligated at year end. Ancillary to this central problem is the issue of ensuring that the Army is paying the correct amount for SDT and payments are exclusively for Army sponsored shipments. An evaluation of four alternatives to the current system was made. A model forecasting obligations based on expenditures was developed for implementation in the near term, and a methodology for implementing a transaction-by-transaction accrual accounting system was presented for consideration as a long-term solution. These two management tools allow ODCSLOG program managers to monitor the SDT budget during the execution year be estimating the obligations necessary to cover all fiscal year SDT costs. Keywords: Transportation Account Code (TAC); Transportation control movement document (TCMD); Transportation operating agency (TOA); Centrally Funded allotment; Monthly Billing Estimates Model; Disbursements Estimates Spreadsheet; Transaction-by-transaction system; and Nonshipment charges.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 01, 1986
- Accession Number
- ADA167644
Entities
People
- Kenneth R. Simmons
Organizations
- Center for Army Analysis