An Analysis of Year-End Spending and the Feasibility of a Carryover Incentive for Federal Agencies

Abstract

This project investigates the year-end rush to spend and the origins. A secondary examination considers the feasibility of using carryover incentives to extend the obligation period by up to twelve months. Problems associated with the current one-year limitation are documented. Possible fixes for execution problems are presented, and one solution, the carryover incentive, is looked at in depth. Findings include many examples at both the federal and state levels that suggest year-end spending leads to poor decisions and wasted resources. Despite a history of ineffective budgetary and policy changes the proposed carryover incentive has proven successful in the limited occasions that it has been adopted.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 2007
Accession Number
ADA475973

Entities

People

  • Michael F. Mcpherson

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Biomedical
  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Air Force
  • Business Administration
  • Commerce
  • Control Systems
  • Federal Budgets
  • Financial Management
  • Governments
  • Law
  • Money
  • Motivation
  • National Governments
  • National Security
  • Organizational Structure
  • Public Administration
  • Public Policy
  • United States
  • United States Government

Readers

  • Defense Financial Management and Audit.
  • Economics
  • Psychological Intervention/Treatment for Stress, Anxiety, PTSD, and Related Emotional and Cognitive Health Symptoms.