Potential Impact of the Elimination of the M Account on the Department of the Navy

Abstract

This thesis addresses the impact of Public Law 101-510, which eliminated the M Account, on financial management within the Department of the Navy. The M Account was established for the payment of prior year obligations from appropriations which had lapsed. The M Account process provides the necessary flexibility to Navy contract administrators and financial managers to manage resources related to the closure of prior year contracts. Public Law 101- 510 was enacted in 1990 based on congressional concern over Department of Defense management of the M Account. This study examines this law and the impact this legislation will have on future financial decision-making in the Department of the Navy. The assessment focuses specifically on the Procurement and Operations and Maintenance appropriations for the Navy.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1991
Accession Number
ADA246599

Entities

People

  • Anthony F. Marinello
  • Ben A. Fegurgur

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Ground and Sea Platforms
  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Acquisition
  • Business Administration
  • Congress
  • Contract Administration
  • Contracts
  • Department Of Defense
  • Employment
  • Financial Management
  • Governments
  • Information Processing
  • Information Systems
  • Law
  • Management Personnel
  • Money
  • Organizational Structure
  • Procurement
  • United States

Readers

  • Defense Acquisition Program Management
  • Economics
  • Public Financial Management and Budgeting