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Assessment of Alternative Funding Models for Activities in RDECOM (Now CCDC) and ATEC

Drake WarrenHeather KrullJennifer Lamping Lewis

出版	RAND Corporation, 2020
主題	History / Military / GeneralTechnology & Engineering / Military Science
ISBN	19774025269781977402523
URL	http://books.google.com.hk/books?id=FaPuzAEACAAJ&hl=&source=gbs_api

註釋

In 2016, the Office of the Under Secretary of Defense (Comptroller) (OUSD[C]) asked the military departments to minimize reimbursable civilian personnel costs to increase the transparency of accounting practices and improve auditability. The OUSD(C) guidance focuses on minimizing reimbursables because they make transactions between organizations less transparent and harder to trace. Along with financial and accounting considerations, the authors' assessment considered how the current reimbursement models and several alternative funding models at two Army commands-the U.S. Army Research, Development, and Engineering Command (RDECOM, renamed the Combat Capabilities Development Command [CCDC] in February 2019) and the U.S. Army Test and Evaluation Command (ATEC)-impact those commands, their customers, and the Army. The authors have the following recommendations: that RDECOM and ATEC continue to operate within their current reimbursement models and that the commands pursue improvements to their current funding models that would allow them to address stakeholder financial and accounting concerns without the drawbacks and risks of alternative funding models. This report should be of most interest to organizations in the Department of Defense that have been asked to minimize reimbursable civilian personnel costs. In addition, the report will be of general interest to government organizations seeking a better understanding of internal transfer pricing, including examples of how transfer pricing is used and the strengths and weaknesses of different mechanisms.