An evaluation of transforming the obligation period for the DOD operations and maintenance account

• Main Authors: Dimirack, Stanley S., Lott, Timothy V.
• Other Authors: Jones, Lawrence R.
• Published: Monterey, California. Naval Postgraduate School 2012
• Online Access: http://hdl.handle.net/10945/9973

MBA Professional Report === Combating negative public perceptions about wasteful, end-of-year spending is not a battle the Department of Defense (DOD) should have to fight. DODb2ss best intentions are to be good custodians of taxpayersb2s dollars, but old archaic policies hamper its ability to efficiently obligate current year funding. This project report will provide necessary background, analyze previous OandM obligation rates, discuss the advantages and disadvantages of extending the obligation period for one-year appropriations from one to two years and make recommendations based on the conclusions drawn from our data analysis. The conclusions drawn from our report will reveal the overwhelming benefits DOD would achieve from changing current policy and how the Legislative and Executive branches resist change.