Accession Number : ADA123801


Title :   Analysis of Field Activity Perspectives of Centralized Non-Appropriated Fund Accounting, Banking, and Payroll Procedures within the Department of the Navy.


Descriptive Note : Master's thesis,


Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA


Personal Author(s) : Sonntag,Steven Jay


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a123801.pdf


Report Date : Jun 1982


Pagination or Media Count : 397


Abstract : This study analyzes the strengths and weaknesses of the United States Navy's centralized nonappropriated fund accounting, banking, and payroll procedures from the standpoint of the many field activity managers who are required to administer and conform to them. A comprehensive review of the flow and control of nonappropriated funds within the Department of the Navy is presented, with particular emphasis on the mission and objectives of the Nonappropriated Fund Accounting System Section (NAFAS) and the administrative details of currently mandated accounting, banking, and payroll procedures. Environmental factors that impact on field activity managers are also discussed. Their responses to a worldwide, author-developed survey of April 1981 dealing with the efficiency and effectiveness of centralized systems and procedures are displayed and analyzed. Identifiable problems and trends resulting from this analysis are subsequently discussed, conclusions and recommendations are advanced by the author, such as the fact that the present system has contributed to substantial improvements in the NAFAS network as seen by field personnel. (Author)


Descriptors :   *ACCOUNTING , *BANKING , *FINANCIAL MANAGEMENT , *SALARIES , POLICIES , MANAGEMENT PLANNING AND CONTROL , MANAGEMENT , EFFICIENCY , THESES , OPERATIONAL EFFECTIVENESS , SURVEYS , NAVAL OPERATIONS , SYSTEMS ANALYSIS , CENTRALIZED , QUESTIONNAIRES , PLANNING PROGRAMMING BUDGETING , PERCEPTION , FIELD CONDITIONS


Subject Categories : Administration and Management


Distribution Statement : APPROVED FOR PUBLIC RELEASE