全球智库信息集成服务系统

RAND Focused on Two Program Areas for Study

• The U.S. Department of Defense (DoD) task force explored options to consolidate administrative operations performed with congressionally nonappropriated funding (NAF).
• Of the areas the task force considered, RAND focused on two: accounting and employee benefits.

NAF Accounting Processes

• Each of the military services independently conducts NAF accounting functions; these include payroll; accounts payable and receivable; financial management; and more. Each function is accomplished using a variety of accounting systems. Based on this, three possible courses of action (COAs) were developed.
• COA 1 would allow military services to retain independent accounting and systems while adopting the same standard general ledger (SGL).
• COA 2 would call for an SGL and uniform accounting structures, but also for standard core feeder and financial systems — though they would maintain separate databases.
• COA 3 would build on COA 2, standardizing all accounting and cost-center structures, as well as the core feeder and financial systems. All services except the U.S. Marine Corps would select one core financial service provider, although there would be no change to field personnel or ownership of financials/programs.
• All alternatives show some level of potential savings. COA 3 provides the largest potential savings if the military services are able to agree on a single set of requirements.

NAF Employee Benefits Processes

• Most task force recommendations given to the research team focused on improving communication and collaboration among the services. However, few of the recommendations would result in large budgetary savings.
• Costs for collaboration and standardization proved to be most expensive of the three categories assessed.
• Implementation and coordination included personnel time for achieving portability and for process and procedure education and training development and implementation.
• Information technology and systems collaboration included creation of a collaborative mechanism and website as well as system integration, but not specific hardware and software requirements.