Accession Number:

ADA411377

Title:

Applying Department of Defense Financial Statement Guidelines to the Naval Postgraduate School

Descriptive Note:

Master's thesis

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s):

Report Date:

2002-12-01

Pagination or Media Count:

66.0

Abstract:

The federal government has focused on better business practices by implementing legislature, such as the Chief Financial Officers Act of 1990, to initiate requirements for federal agencies to produce auditable financial statements. This thesis reviews the extent to which the Naval Postgraduate School can apply the guidelines for federal financial accounting to its own financial management capabilities. The financial information system capabilities and limitations are explained, showing how NPS accounts for the financial transactions during its operations and how these transactions are captured by the Department of the Navys primary accounting system. This thesis also evaluates the capabilities of the Standard Accounting and Reporting System STARS, as it pertains to NPS, and how its reports can be used to create the necessary financial statements described in the financial management regulations for the federal government.

Subject Categories:

  • Administration and Management
  • Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE