An Analysis of Reimbursable and Expense Items for the Base Operating Support Contract at Naval Submarine Base Bangor

Abstract

Since 1977 the use of umbrella-type Base Operating Support Contracts (BOSCs) at Naval installations has increased dramatically. These contracts encompass a number of services for which reimbursements are received. However, little guidance from headquarters has been issued on financial management of this type of contract. Naval Submarine Base (NSB) Bangor was one of the first installations to use a BOSC and is seeking improvements in the financial management areas of allocating the fixed contract price to reimbursable activities and to reportable expense items. This thesis analyzed contract procedures and related data that were gathered from eight different Naval installations with BOSCs and from NSB Bangor and their current BOSC. The analysis produced four separate recommendations for allocating the fixed contract price to reimbursable activities and the reporting of fixed contract price to various expense items for the current and future BOSC.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1990
Accession Number
ADA241650

Entities

People

  • Randall L. Hoffman

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Ground and Sea Platforms
  • Human Systems

DTIC Thesaurus Topics

  • Accuracy
  • Availability
  • California
  • Civilian Personnel
  • Contractors
  • Contracts
  • Engineering
  • Engineers
  • Financial Management
  • Governments
  • Maintenance
  • Naval Air Stations
  • Naval Shore Facilities
  • Procurement
  • Submarine Bases
  • Submarines
  • United States

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