The DON Evaluation and Control Process for Financial Management Systems.
Abstract
The Office of Management and Budget has prescribed overall policy for government agencies to follow in developing, operating, evaluating, and reporting their financial management systems. As a result of this guidance and subsequent Department of Defense directive, the Department of the Navy (DON) has developed an integrated and coordinated approach for the review, evaluation, and control of financial management systems called the DON Evaluation and Control Process for Financial Management Systems. Divided into the five components of Information System Architecture, Systems Inventory, Compliance Review, Internal Control, and Master Plan, it is aimed at satisfying higher authority requirements as well as internal organizational and informational needs. The Process is designed and implemented to meet financial management standards and to achieve improved financial management. The purpose of this thesis is to review the policies and procedures of the Process that DON executive departments must follow in the development, operation, evaluation, and reporting of DON financial management systems, and to provide DON financial managers an appreciation and awareness for the importance of this process.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 1986
- Accession Number
- ADA173173
Entities
People
- Glenn A. Main
Organizations
- Naval Postgraduate School