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The Pearl Harbor fleet maintenance pilot program : conversion from the Navy working captical fund to appropriated funding /

by Turner, John S.

Abstract (Summary)
During fiscal year 1999, the Navy conducted the Pearl Harbor Fleet Maintenance Pilot program, converting the Pearl Harbor Naval Shipyard from a revolving fund activity to merge with the Naval Intermediate Maintenance Facility and consolidate under appropriated funding. This research will relate the complexities of change during the Pearl Harbor Pilot, specifically with regard to the two distinct types of funding methods used at the Depot and Intermediate Maintenance Facilities: revolving funds (Navy Working Capital Fund) and appropriated funds (mission funds), respectively. The primary research goal is to define the advantages and disadvantages of accounting for the consolidated operations at the Pearl Harbor Shipyard and Intermediate Maintenance Facility with appropriated funding. To provide an analysis of this topic, results of the Pearl Harbor Pilot performance metrics will be studied and the two types of funding will be compared and contrasted. Results of the Pilot program are mixed and are still open to debate two years after the conclusion of the test. Implications for the Marine Corps Maintenance Depots are paralleled to the current dilemma facing the Navy on whether to continue the success of the Pilot or to reorganize again under a revolving fund system.
Bibliographical Information:

Advisor:

School:The United States Naval Postgraduate School

School Location:USA - California

Source Type:Master's Thesis

Keywords:united states navy accounting

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