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Краткое описание
Navy Stock Account (NSA) material expenditure errors
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Автор
Magsombol, Anacleto M.
Название
Navy Stock Account (NSA) material expenditure errors
Издательство
Monterey, California. Naval Postgraduate School
Описание
This thesis was an investigation of the causes that prevented large numbers of Pacific Fleet units' NSA expenditures from processing through the Fleet Resource Accounting Module (FRAM) at the Fleet Accounting and Disbursing Center Pacific (FAADCPAC), San Diego, CA. Six consecutive months' NSA expenditure errors from December 1989 to May 1990 were used in the analysis. The researcher concluded that the major cause of the problem was the use of wrong fund codes by the fleet units when they requisitioned their materials from the shore supply activities. The researcher identified inadequate training of shipboard supply personnel and the lack of an edit/validation process at the shore supply activities, as the major deficiencies. Recommendations designed to prevent large numbers of NSA expenditure errors and to improve the current accounting system were provided.
Subjects: Expenditures; Navy Stock Account (NSA); Reconciliation process; Material expenditure errors
Язык
английский
Дата публикации
декабрь 1990
publication_date QS:P577,+1990-12-00T00:00:00Z/10
Текущее местонахождение
IA Collections: navalpostgraduateschoollibrary; fedlink
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. As such, it is in the public domain, and under the provisions of Title 17, United States Code, Section 105, may not be copyrighted.
FEDLINK - United States Federal Collection navystockaccount1094537518 (User talk:Fæ/IA books#Fork8) (batch 1990-1992 #5938)
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Краткое название
Navy Stock Account (NSA) material expenditure errors