Evaluation of Sustained Value Creation with the DOD's Financial Improvement and Audit Readiness (FIAR) Plan
Abstract
For over two decades Congress has made several efforts aimed at improving financial visibility throughout the federal government. Responses from Department of Defense (DoD) have been criticized by Congress for not meeting requirements. In December 2005, the DoD released the Financial Improvement and Audit Readiness (FIAR) Plan. This plan is intended to integrate the individual efforts by DoD agencies into a coherent plan which aims to improve financial management within the Department, address Congressional mandates, and pass independent verification through audit. This analysis seeks to address two questions. Does the FIAR Plan create value through the integration of politics, substance, and administration? If so, can this change effort be sustained over the long-term? Previously published academic frameworks for evaluating public sector organizations will be used for each question. Benefits of this study will identify elements of value created by the FIAR Plan and recommendations improving perceived benefits to stakeholders. Second, it will provide an assessment of the risks to sustaining the change processes required of the FIAR Plan and provide recommendations for focus to high risk areas.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 2006
- Accession Number
- ADA462698
Entities
People
- Robert D. Patton
Organizations
- Naval Postgraduate School