Review and Evaluation of the Navy's Implementation of the Federal Managers' Financial Integrity Act.

Abstract

This thesis provides a review and evaluation of the Navy's implementation of the Federal Manager's Financial Integrity Act. Topics considered include: internal control in the Federal Government; overview of the internal control evaluation system; the Department of the Navy's internal control program including Navy implementation problems; and Navy solutions and shortcomings to the implementation problems. The research consisted of interviews with Naval activities on implementation problems and solutions and a review of relevant General Accounting Office audits and other relevant instructions and studies. The conclusion was reached that the Navy has made fair progress in implementing the Act but further action is required. Recommended actions include increasing Navy efforts to incorporate the internal control process into the overall management process, reducing the paperwork burden and gaining line manager support of the process in order to evolve the Navy's system into a more effective program. Keywords: thesis, financial management; management planning and control; fraud, waste and abuse.

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Document Details

Document Type
Technical Report
Publication Date
Jun 01, 1987
Accession Number
ADA183360

Entities

People

  • Matthew D. Culbertson

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Control Systems
  • Department Of Defense
  • Financial Management
  • Governments
  • Information Systems
  • Instructions
  • Management Personnel
  • Management Planning And Control
  • Management Training
  • National Governments
  • Organizational Structure
  • Standards
  • Test And Evaluation
  • Training
  • United States

Readers

  • Defense Acquisition Program Management
  • Systems Analysis and Design