Analysis of Field Activity Perspectives of Centralized Non-Appropriated Fund Accounting, Banking, and Payroll Procedures within the Department of the Navy.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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This study analyzes the strengths and weaknesses of the United States Navys 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
- Administration and Management