Please use this identifier to cite or link to this item:
https://dair.nps.edu/handle/123456789/4772
Full metadata record
DC Field | Value | Language |
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dc.contributor.author | Gamalier Riverafontan, David Dyal III | - |
dc.date.accessioned | 2022-11-01T17:00:46Z | - |
dc.date.available | 2022-11-01T17:00:46Z | - |
dc.date.issued | 2022-06-01 | - |
dc.identifier.citation | APA | en_US |
dc.identifier.uri | https://dair.nps.edu/handle/123456789/4772 | - |
dc.description | Student thesis | en_US |
dc.description.abstract | Operational target funds (OPTAR) are utilized by U.S. naval commands to purchase repair parts and consumable products (e.g., cleaning supplies, office products, etc.). These funds represent approximately six percent of the Department of the Navy’s budget issued by Congress to the Department of Defense on an annual basis. OPTAR funds are managed by U.S. Navy Logistics Specialists and Supply Corps Officers. Possible gaps in the oversight of these funds may be present. These gaps in oversight could provide opportunities for potential fraud, waste, and abuse. The purpose of this research was to determine Navy Supply Corps Officers’ knowledge of fraud, waste, and abuse as it applies to OPTAR funds, and to assess their perceptions of the sufficiency of the Navy’s training, internal controls, and audit processes related to those OPTAR funds. The data used for this research was obtained through the deployment of an online survey to Naval Postgraduate School (NPS) students who are United States Navy Supply Corps Officers. Findings from this research identified issues differentiating between abuse and fraud schemes, a lack of training and knowledge of services and programs available to Navy Supply Corps Officers, as well as gaps in training, internal controls, and audit processes that would help detect, deter, and prevent fraud, waste, and abuse of OPTAR funds. Based on the research findings, recommendations were provided. | en_US |
dc.description.sponsorship | Acquisition Research Program | en_US |
dc.language.iso | en_US | en_US |
dc.publisher | Acquisition Research Program | en_US |
dc.relation.ispartofseries | Financial Management;NPS-FM-22-258 | - |
dc.subject | Navy OPTAR | en_US |
dc.subject | fraud | en_US |
dc.subject | waste | en_US |
dc.subject | abuse | en_US |
dc.subject | training | en_US |
dc.subject | internal controls | en_US |
dc.subject | auditability theory | en_US |
dc.title | Funny Money: An Analysis of OPTAR Fraud, Waste, and Abuse in the U.S. Navy | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | NPS Graduate Student Theses & Reports |
Files in This Item:
File | Description | Size | Format | |
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NPS-FM-22-258.pdf | Student Thesis | 2.11 MB | Adobe PDF | View/Open |
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