A study of the state of budgetary financial reporting in Navy medicine
By:  Glenn A. Smith
Publisher: Naval Postgraduate School; Available from National Technical Information Service
Published: 1998
Place of publication: Monterey, Calif; Springfield, Va
Language: eng
Number of pages: 121
Description: Navy medicine is currently in a state of change in the methods it employs to report on its stewardship over the budget authority it annually receives and executes. The Bureau of Medicine and Surgery (BUMED) is      responsible for accurately reporting on budget execution for Navy medicine. BUMED must comply with financial reporting reform mandates from Congress and other federal agencies, while simultaneously optimizing the use of its financial systems to improve financial management processes. This thesis describes and examines the effectiveness of budgetary financial reporting in Navy medicine. The thesis investigates the Defense Finance and Accounting Service (DFAS) and BUMED accounting systems that produce the financial reports, and  additionally evaluates the BUMED official accounting reports that roll up into Department of the Navy (DoN) and Department of Defense (DoD) audited financial statements. Criteria established in the Department of Defense Financial Management Regulation (DoDFMR) and BUMED's Command Evaluation Program (CE) are analyzed to evaluate the effectiveness of the financial systems and reports. The analysis shows that BUMED has  made considerable strides in contributing to financial reporting reforms by increasing efficiencies of its systems through consolidation and integration. Additionally, BUMED has complied with financial management reporting      guidance set forth by federal regulatory agencies.
Notes: "December 1998."

Thesis advisor(s): O. Douglas Moses, John Mutty.

Thesis (M.S. in Management) Naval Postgraduate School, December 1998.

Includes bibliographical references (p. 119-120).

Approved for public release; distribution unlimited.

Also available online.

Mode of access: World Wide Web.

System requirements: Adobe Acrobat reader.

US Navy (USN) author.

dk/dk cc:9116 02/12/99.