Accession Number:

ADA289527

Title:

Losing Track of our Resources.

Descriptive Note:

Idea paper,

Corporate Author:

AIR UNIV MAXWELL AFB AL

Personal Author(s):

• Neuhart, Floyd E., Jr

Report Date:

1995-01-01

Pagination or Media Count:

13.0

Abstract:

Tne cancellation or the merged M accounts has caused many problems in the execution of current year funding. By having to source current-year funds for upward adjustments to canceled-year accounts, we are making scarce resources even more scarce. We are then taking the funds sourced from individual appropriated accounts and are reprogramming them into a generic upward adjustment account for the respective appropriation. By doing this, we are losing all automated tracking to the appropriated accounts or programs incurring the upward adjustments. This paper focuses on the fact that we are heading away from where our command wants to be focused on weapon system management. Our financial tracking systems are unable to effectively present a true picture of the specific upward adjustments made. Funds that should be tied to a particular program are hidden within the total adjustments for an appropriation. Only through manual records will we be able to recapture detailed information. A simple change in our coding will significantly increase our ability to track details for specific accounts and programs. This paper presents two options that would require minimal effort to implement, yet provide the additional information needed on upward adjustments for input into our financial tracking systems. Both options involve leaving or putting sourced funds in the account incurring the adjustment rather than reprogramming sourced funds to a central account. The conclusion of this report is that this is the only feasible direction to take if we are to continue with weapon system management and accountability.

Descriptors:

• *FINANCIAL MANAGEMENT
• *COST ANALYSIS
• *WEAPON SYSTEMS
• COMPUTER PROGRAMS
• ECONOMIC ANALYSIS
• MANAGEMENT PLANNING AND CONTROL
• ACCOUNTING
• COMPUTER PROGRAMMING
• COSTS
• MANUAL OPERATION
• OPERATIONS RESEARCH
• RECORDS
• PLANNING PROGRAMMING BUDGETING
• MILITARY BUDGETS
• FINANCE
• SYSTEMS MANAGEMENT
• AUDITING
• INFLATION(ECONOMICS)
• ACCOUNTABILITY
• COST OVERRUNS

Subject Categories:

• Administration and Management
• Economics and Cost Analysis
• Operations Research
• Computer Programming and Software
• Military Forces and Organizations

Distribution Statement:

APPROVED FOR PUBLIC RELEASE