An Evaluation of the United States Coast Guard's Enlisted Dining Facility Accounting and Reporting System

摘要

Proper management of Coast Guard Enlisted Dining Facilities is important to the operation of the Coast Guard Supply Fund and impacts upon the overall compensation of Coast Guard enlisted personnel. A comparison of the Coast Guard Enlisted Dining Facility accounting and reporting system with the General Accounting Office (GAO) objectives and model for Federal accounting and reporting systems is presented. In comparing the Coast Guard system to the GAO model, the author concludes that the Coast Guard system best achieves the objective of measuring fiscal compliance. The objectives of reporting the financial viability, assisting in resource allocations, and measuring program activity were only partially achieved. Consequently, assessment of the Coast Guard management's performance and stewardship using the Enlisted Dining Facility reporting system is limited. (Author)