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

To help the U.S. Army increase the transparency of reimbursable accounting practices and improve auditability, the authors assess current funding models and impacts that alternative models would have on suppliers, customers, and the Army at two commands that rely heavily upon reimbursable funding. They recommend keeping current models but making improvements that would allow the commands to address stakeholder financial and accounting concerns.