Expenditure Tracking as a Performance Measurement System
MBA professional rept.
NAVAL POSTGRADUATE SCHOOL MONTEREY CA
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In May 2003, after operating as a newly reorganized command for approximately two years, Naval Special Warfare Group One NSWG-1 identified a significant budgeting challenge. Its new command structure resulted from a larger Naval Special Warfare NSW community-wide reorganization, called NSW-21. In late calendar year 2001, while NSWG-1 was working out the initial financial ramifications of its new organization, the Global War on Terror GWOT began. With the GWOT came extraordinarily large supplemental appropriations. These appropriations helped subsidize some of NSWG-1s new funding needs. Thus, NSWG-1 recognized it might face a future funding deficit if, and when, supplemental appropriations are discontinued. As a result, the NSWG-1 leadership formed a budget team determining how to more closely scrutinize the normal year budget to find discretionary funding for emergent needs. They executed improvements to NSWG-1s expenditure tracking system to capture more specific expenditure data upon which to base future spending decisions, and to establish a new baseline of normal, post transition needs. The purpose of this project is to document and analyze the improvements NSWG-1 made to its expenditure tracking system and how it serves as a performance measurement system.
- Economics and Cost Analysis
- Military Forces and Organizations