Date of Award

Spring 1954

Document Type


Degree Name

Master of Science


Business Administration


Savings aggregating millions of dollars annually have been made fundamental improvements of a Government-wide nature and the modernization and streamlining of accounting methods and systems of individual departments and agencies. The impetus for instituting these changes in fiscal procedures was provided in the recommendations of the Hoover Commission as submitted to Congress February 15, 1949.

The pilot installation, or "guinea. pig", was the Military Sea Transportation Service, a military agency within the Navy Department to which the author had been assigned as Assistant to the Comptroller after recall to active duty in November 1950. This material is presented in an effort to describe and demonstrate how these fantastic savings have been effected.