Applying Department of Defense Financial Statement Guidelines to the Naval Postgraduate School

Abstract

The federal government has focused on better business practices by implementing legislature, such as the Chief Financial Officer's Act of 1990, to initiate requirements for federal agencies to produce auditable financial statements. This thesis reviews the extent to which the Naval Postgraduate School can apply the guidelines for federal financial accounting to its own financial management capabilities. The financial information system capabilities and limitations are explained, showing how NPS accounts for the financial transactions during its operations and how these transactions are captured by the Department of the Navy's primary accounting system. This thesis also evaluates the capabilities of the Standard Accounting and Reporting System (STARS), as it pertains to NPS, and how its reports can be used to create the necessary financial statements described in the financial management regulations for the federal government.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 2002
Accession Number
ADA411377

Entities

People

  • Robert E. Flannery

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Department Of Defense
  • Federal Budgets
  • Financial Management
  • Governments
  • Information Systems
  • Law
  • Military Training
  • Money
  • National Governments
  • Personnel Management
  • Public Policy
  • Standards
  • United States
  • United States Government
  • United States Naval Academy

Fields of Study

  • Business

Readers

  • Computational Modeling and Simulation
  • Defense Financial Management and Audit.
  • STEM Education