An Analysis of the Accounting System Used for Research Funding at Naval Postgraduate School.

Abstract

Research has long been funded on a reimbursable basis at NAVPSSCOL. Commencing in FY1988. DoN research will be funded directly. Non-DoN research will be conducted at a budgeted reimbursable level. Altering the funding method requires that changes be made in research cost accounting. This thesis examines the way in which Federal activities receive and account for funds. It then describes the current system used to account for research funds at NAVPGSCOL. The budgetary and accounting implications of direct funding are discussed. An analysis of the research accounting information needs of users is conducted. Lastly, recommendations are made concerning the way in which research funds should be accounted for under direct funding at NAVPGSCOL. Keywords: Theses; RMS(Resources management Systems). (Author)

Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1987
Accession Number
ADA180942

Entities

People

  • Margaret A. Dunne

Organizations

  • Naval Postgraduate School

Tags

DTIC Thesaurus Topics

  • Accounting
  • Business Administration

Readers

  • Public Financial Management and Budgeting
  • STEM Education
  • Systems Analysis and Design