Accession Number : ADA165445

Title :   Budget Execution Exercise for Use in the Financial Management in the Armed Forces Course at the Naval Postgraduate School.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Oikle,James F.

Report Date : DEC 1985

Pagination or Media Count : 130

Abstract : This thesis develops a budget execution exercise for use in the MN-4154, Financial Management in the Armed Forces, course at the Naval Postgraduate School. The comptroller at field level commands is identified as the individual responsible for budget execution. Three commands, The Naval Postgraduate School, Monterey, California; The Naval Air Station, Brunswick, Maine; and the Supervisor of Shipbuilding, Bath, Maine, were studied to determine the techniques field comptrollers use to deal with problems related to budget execution. Using the information obtained from this research, a practical exercise was developed. The exercise covers one fiscal year and includes problems encountered in starting the fiscal year, emergent situations requiring funding augmentation from the sponsor, and year-end close out problems. Keywords: PPBS(Planning Programming and Budgeting System). (Author)

Descriptors :   *FINANCIAL MANAGEMENT, *COURSES(EDUCATION), *PLANNING PROGRAMMING BUDGETING, *MILITARY BUDGETS, THESES, SUPERVISORS, CALIFORNIA, NAVAL PLANNING, SHIPBUILDING, NAVAL AIR STATIONS, COMPTROLLERS, MAINE.

Subject Categories : Administration and Management
      Personnel Management and Labor Relations

Distribution Statement : APPROVED FOR PUBLIC RELEASE