File:Budgeting and investing in the Military Retirement Fund (IA budgetinginvesti00smit).pdf

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Summary

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Budgeting and investing in the Military Retirement Fund   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
Smithers, Samuel J.
image of artwork listed in title parameter on this page
Title
Budgeting and investing in the Military Retirement Fund
Publisher
Monterey, Calif. : Naval Postgraduate School ; Springfield, Va. : Available from National Technical Information Service
Description
Thesis advisor(s): Richard B. Doyle ; Katsuaki L. Terasawa
"December 1993."
Thesis (M.S. in Management) Naval Postgraduate School, December 1993
Includes bibliographical references
The Military Retirement Fund (MRF) was established in 1984 and accrual accounting procedures were adopted to manage it. Prior to 1984, military retirement was funded on a 'pay-as-you-go' basis, meaning that annual appropriations from general revenues or borrowing were used to cover retirees' pensions. This thesis reviews the developments which led to the establishment of the MRF, the mechanics of the accrual accounting procedures, the procedures followed by Congress in budgeting for the MRF, and the investment plan and the securities chosen for investment of MRF funds. While the Military Retirement Fund and its accrual accounting system are not highly visible components of the DoD budgetary and funding process, their impact on retired military personnel, the DoD budget and the national debt is significant. In addition, the Military Retirement Fund and accrual accounting were instrumental in paving the way for the reform of military retirement benefits in FY 1986. An understanding of this system and the unique problems that it presents provides a valuable contribution to further understanding of the defense budget and its treatment within the congressional budget process
Mode of access: World Wide Web
System requirements: Adobe Acrobat Reader
US Navy (USN) author

Subjects:
Language en_US
Publication date December 1993
publication_date QS:P577,+1993-12-00T00:00:00Z/10
Current location
IA Collections: navalpostgraduateschoollibrary; fedlink; americana
Accession number
budgetinginvesti00smit
Notes some content may be lost due to the binding of the book.
Authority file  OCLC: 1041639692
Source
Internet Archive identifier: budgetinginvesti00smit
https://archive.org/download/budgetinginvesti00smit/budgetinginvesti00smit.pdf

Licensing

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Public domain
This work is in the public domain in the United States because it is a work prepared by an officer or employee of the United States Government as part of that person’s official duties under the terms of Title 17, Chapter 1, Section 105 of the US Code. Note: This only applies to original works of the Federal Government and not to the work of any individual U.S. state, territory, commonwealth, county, municipality, or any other subdivision. This template also does not apply to postage stamp designs published by the United States Postal Service since 1978. (See § 313.6(C)(1) of Compendium of U.S. Copyright Office Practices). It also does not apply to certain US coins; see The US Mint Terms of Use.

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Date/TimeThumbnailDimensionsUserComment
current08:56, 15 July 2020Thumbnail for version as of 08:56, 15 July 20201,135 × 1,547, 120 pages (4.76 MB) (talk | contribs)FEDLINK - United States Federal Collection budgetinginvesti00smit (User talk:Fæ/IA books#Fork8) (batch 1993-2020 #10614)

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