Accession Number : ADA323161

Title :   Military Commissary Fund, Defense. FY 1998/FY 1999 Budget Estimates, Operating and Capital Budgets, Congressional Data.

Corporate Author : DEFENSE COMMISSARY AGENCY FORT LEE VA

PDF Url : ADA323161

Report Date : FEB 1997

Pagination or Media Count : 48

Abstract : Beginning in FY 1998, Defense Commissary Agency (DeCA) is requesting the establishment of a single revolving fund, the Military Commissary Fund, Defense (MCFD), to finance its operating and capital programs. The Fund consolidates DeCA Operations and Resale Stocks Defense Working Capital Fund activity groups and the Surcharge Collections Trust Fund. Establishing the MCFD will enhance DeCA's ability to operate like a business by enabling the operating and capital requirements to be reprogrammed (traded off) when it is cost effective to do so. MCFD costs are grouped into two categories, operating and capital budgets. Operating costs include resale inventory, civilian and military labor, labor contracts, travel, commissary operating supplies, equipment under $100 thousand, transportation of commissary goods overseas, general and administrative expenses, and other base support. Capital budget requirements include acquisitions that are estimated to cost $100 thousand or more for: major and minor commissary construction; commissary and office equipment; and information systems hardware and software. Although DeCA is responsible for funding and constructing commissaries, DeCA does not own any facilities and transfers ownership to the installation after construction is completed. As a result, depreciation for commissary buildings is not reported in DeCA accounting reports. Capital budget obligations are estimated to be $145 million in FY 1998.

Descriptors :   *MILITARY SUPPLIES, *PLANNING PROGRAMMING BUDGETING, *MILITARY BUDGETS, DEPARTMENT OF DEFENSE, MILITARY FACILITIES, INVESTMENTS, COST EFFECTIVENESS, COST ESTIMATES, CONSTRUCTION, TABLES(DATA), INVENTORY CONTROL, OFFICE EQUIPMENT AND SUPPLIES.

Subject Categories : Administration and Management
      Logistics, Military Facilities and Supplies

Distribution Statement : APPROVED FOR PUBLIC RELEASE