The Illustrated History Of American Military Commissaries The Defense Commissary Agency And Its Predecessors Since 1989

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ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (227 download)

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Download or read book Military Commissary Fund, Defense. FY 1998/FY 1999 Budget Estimates, Operating and Capital Budgets, Congressional Data written by and published by . This book was released on 1997 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning in FY 1998, Defense Commissary Agency (DeCA) is requesting the establishment of a single revolving fund, the Military Commissary Fund, Defense (MCFD), to finance its operating and capital programs. The Fund consolidates DeCA Operations and Resale Stocks Defense Working Capital Fund activity groups and the Surcharge Collections Trust Fund. Establishing the MCFD will enhance DeCA's ability to operate like a business by enabling the operating and capital requirements to be reprogrammed (traded off) when it is cost effective to do so. MCFD costs are grouped into two categories, operating and capital budgets. Operating costs include resale inventory, civilian and military labor, labor contracts, travel, commissary operating supplies, equipment under $100 thousand, transportation of commissary goods overseas, general and administrative expenses, and other base support. Capital budget requirements include acquisitions that are estimated to cost $100 thousand or more for: major and minor commissary construction; commissary and office equipment; and information systems hardware and software. Although DeCA is responsible for funding and constructing commissaries, DeCA does not own any facilities and transfers ownership to the installation after construction is completed. As a result, depreciation for commissary buildings is not reported in DeCA accounting reports. Capital budget obligations are estimated to be $145 million in FY 1998.