Download
slide1 n.
Skip this Video
Loading SlideShow in 5 Seconds..
March 27, 2012 PowerPoint Presentation
Download Presentation
March 27, 2012

March 27, 2012

179 Vues Download Presentation
Télécharger la présentation

March 27, 2012

- - - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript

  1. ASN(FM&C) Financial Operations “Update on Topics of Interest” Presented at: Navy Pers/Pay Conference – March 2012 Gene R. Guthrie Jr. DON PM For MilPay and Disbursing March 27, 2012

  2. Agenda ASN(FM&C) Financial Operations: Who We Are, Mission/Vision, FY12 Objectives, and Our Organization DJMS Transaction Timeliness Metrics (OSD Slides) DJMS AC/RC SCR CCB Process Barring Act Waivers Disbursing Officer Accountability Disbursing Initiatives

  3. Business Improvement Financial Programs and Activities Financial Data and Reports • FMO is engaged in improvingthe DON’s business thought processes in the following focus areas: • People (Understanding/Awareness/Training) • Processes (Standardized/Documented/Controlled) • Systems (Standardized/Modernized/Compliant) • FMO leads financial programs and activities that are designed to improve the way the DON does business and supports the warfighter • FMO reports on DON financial data for Department of Defense (DoD) directives and policies for financial efficiency, effectiveness, and transparency; FMO also develops and manages accounting and finance related programs to help Commands comply with the DoD requirements Who We Are As a staff office of the Assistant Secretary of the Navy, Financial Management and Comptroller (ASN FM&C), the Office of Financial Operations (FMO) acts on behalf of the Department of the Navy (DON) and is responsible for managing accounting and finance programs and operations to allow the DON to operate effectively and efficiently. For more information on FMO, please visit our redesigned website: www.fmo.navy.mil.

  4. Who We Are (continued) Assistant Secretary of the Navy Financial Management & Comptroller Principle Deputy Assistant Secretary of the Navy Financial Management & Comptroller Human Capital Strategy (FMH) Deputy Assistant Secretary Budget (FMB) Director Admin/Fiscal (FMA) Counsel (FMC) Deputy Assistant Secretary Financial Operations (FMO) Deputy Assistant Secretary Cost & Economics (NCCA) Assistant Director (FMO-A) Deputy Assistant Director (FMO-B) Business Operations (FMO-C) DFAS Site Support (FMO-D) Accounting & Finance Systems (FMO-1) Accounting & Financial Practices & Reporting (FMO-2) Financial Services (FMO-3) Assurance & Risk Management (FMO-4)

  5. Mission and Vision Mission Statement FMO oversees accounting and finance operations and programs to allow the DON to operate effectively and efficiently. FMO also produces accurate, timely and useful financial information for internal and external use by decision makers. FMO does this to help achieve the operational and support missions of the Navy and Marine Corps. Vision Statement To achieve this mission, FMO develops and provides the planning and execution for the integrated DON financial management activities with emphasis on accounting and finance. FMO’s vision is to be a world class provider of accounting and financial services by proactively informing decisions, incorporating sound internal controls, leveraging innovative technologies and optimizing the value derived from FMO’s service providers.

  6. FY12 Strategic Objectives FMO has identified the following objectives as critical enablers of its mission and vision: • Enable accurate and timely financial reporting of business events • Optimize the value derived from service providers • Provide reliable and relevant information and services to decision makers • Minimize variation across similar financial practices • Publish and maintain the DON standard financial practice policies and procedures • Improve internal controls over financial reporting and implement sustainable internal controls in all financial practices • Institutionalize a robust and sustainable human capital plan • Integrate finance, accounting, and control functions to foster a culture of accountability throughout FMO • Effectively communicate across FMO • Optimize DON Financial Operations • Achieve Financial Reporting Auditability • Optimize FMO’s Internal Working Environment

  7. Our Organization Deputy Assistant Secretary of the Navy (202) 685-6701 Secretary (FMO-A) (202) 685-6701 Senior Advisors FMO-SA1/SA2 (202) 685-6701 Deputy (FMO-B) (202) 685-6702 Finance & Accounting Systems (FMO-1) (202) 685-6703 Accounting & Financial Practices & Reporting (FMO-2) (202) 685-6727 Financial Services (FMO-3) (202) 433-4064 Assurance & Risk Management (FMO-4) (202) 685-0775 Business Operations (FMO-C) (202) 685-6755 DFAS Site Support (FMO-D) Navy ERP Support (FMO-11) (202) 685-6718 Accounting & Reporting (FMO-21) (202) 685-6720 Pay & Disbursing Operations (FMO-31) (202) 433-3865 Risk Management & Assessment (FMO-41) (202) 685-0791 FMO Web/ Systems Administrator (FMO-C1) (202) 685-6347 Financial Management Area Manager & Other Finance Systems Support (FMO-12) (202) 685-6731 Financial Management Procedures & Practices (FMO-22) (816) 926-2440 eCommerce & Military Banking (FMO-32) (202) 685-0360 Financial Improvement & Audit Readiness (FMO-42) (202) 685-6715 IT Administrator (FMO-C2) (202) 685-6704 Contracting Support (FMO-C3) (202) 685-0774

  8. Accounting and Finance Systems Division (FMO-1) Finance & Accounting Systems (FMO-1) • The Finance and Accounting Systems Division (FMO-1) consists of two branches: Navy ERP Support (FMO-11) and Financial Management Functional Area Manager (FM FAM) and Other Systems Support (FMO-12). • The Navy ERP Support Branch provides most of its support during Navy ERP implementations and sustainment by monitoring the status, providing data validation, interpreting FM policy guidance, and enforcing Blue Book Compliance Navy ERP Support (FMO-11) • The Financial Management Functional Area Manager and Other Systems Support Branch identifies, analyzes, and ultimately reduces the number of FM IT software assets in use across all DON networks, as well as the following activities: • Is responsible for, along with other FMO teams, key elements of the DON Business Transformation in support of producing auditable financial statements, including DoD Business Enterprise Architecture, Navy ERP, FAM Process, and the DON Financial Improvement Initiative • Provides oversight of legacy FM systems, including FASTDATA, STARS, and WAWF Financial Management Area Manager & Other Finance Systems Support (FMO-12)

  9. The Accounting and Financial Practices and Reporting Division (FMO-2) Accounting and Financial Practices and Reporting (FMO-2) • The Accounting and Financial Practices and Reporting Division(FMO-2) is comprised of two branches: Accounting and Reporting (FMO-21) and Financial Management Procedures and Practices (FMO-22). • The Accounting and Reporting Branch prepares the DON Financial Statements as well as the following activities: • Coordinates with DFAS to compile the Financial Metrics that should correlate and support the Financial Statements • Coordinates comments on updates to financial guidance and directives from OUSD and Treasury • Coordinates comments to audit findings related to Financial Statements Accounting and Reporting (FMO-21) Financial Management Procedures and Practices (FMO-22) • The Financial Management Procedures and Practices Branch manages the Business Process Standardization (BPS) program, which: • Supports the DON in meeting its audit readiness goals by reducing variations in business processes that impact financial events • Analyzes existing processes and works with the Commands to reduce variations that occur at the lowest echelons • Assists the Commands in documenting, implementing, and training personnel on the approved standard processes - as processes are finalized

  10. The Financial Services Division (FMO-3) Financial Services (FMO-3) The Financial Services Division (FMO-3) is comprised of two branches: the Pay and Disbursing Operations Branch (FMO-31) and the eCommerce and Military Banking Branch (FMO-32), which support the overall DON strategy to continually improve DON business operations as measured by greater electronic commerce, achievement, and sustainment of an auditable business and financial environment. Pay and Disbursing Operations (FMO-31) • The Pay and Disbursing Operations Branch is responsible for providing financial management and oversight of all personnel pay programs and disbursing operations to both internal and external stakeholders, such as: • Managing Transportation Incentive Program (TIP) outside the National Capital Region, MILPAY, and CIVPAY • Disbursing Operations eCommerce and Military Banking (FMO-32) • The eCommerce and Military Banking Branch is responsible for providing oversight and managing electronic commerce initiatives and the Department's use of commercial charge cards for travel and small purchases as well as: • Monitoring of the DFAS Bill and executing process improvements for the DFAS Bill • Managing the Defense Travel System (DTS), Navy PowerTrack®, and the Department's relationship with banks and credit unions that operate our installations throughout the world

  11. Assurance and Risk Management Division (FMO-4) Assurance and Risk Management (FMO-4) • The Assurance and Risk Management Division (FMO-4) consists of two branches: Risk Management and Assessment (FMO-41) and Financial Improvement and Audit Readiness (FMO-42). • The Risk Management and Assessment Branch is responsible for the Manager's Internal Control Program (MIC) and the Internal Controls Over Financial Reporting (ICOFR) program • FMO’s MIC Program is responsible for all internal controls in the DON other than financial controls • FMO’s ICOFR Program is responsible for the DON's internal financial controls • FMO’s Risk Management and Assessment Branch is also responsible for consolidating and presenting the annual DON Statement of Assurance, which addresses the operations of the Department Risk Management and Assessment (FMO-41) • The Financial Improvement and Audit Readiness Branch is responsible for managing the audit readiness activities across the DON • FMO provides management of the DON FIP program, which is implemented at the Command level • FMO has created a Plan of Action and Milestones(PoAM) to focus on the critical path, internal and external dependencies, sequential and concurrent work streams and timeline towards audit readiness. Financial Improvement and Audit Readiness (FMO-42)

  12. Business Operations Division (FMO-C) Business Operations (FMO-C) • The Business Operations Division (FMO-C)is comprised of several positions responsible for managing, overseeing, and reporting on all business and resource management and related support activities for the Deputy Assistant Secretary of the Navy (Financial Operations). The Business Operations Division is responsible for consolidating and managing all back office functions, which includes: FMO Web/ Systems Administrator (FMO-C1) • Managing systems / web, IT, contracts, budget, administrative services, training and human resources • Analyzing, planning and scheduling the amount, sequence and timing of action in all phases of budget • Addressing undefined issues that require consideration and extensive analysis of the immediate and long-range implications • Planning, directing, and coordinating contractual actions IT Administrator (FMO-C2) Contracting Support (FMO-C3)

  13. DFAS Site Support Division (FMO-D) DFAS Site Support (FMO-D) The DFAS Site Support Division (FMO-D) serves as a direct representative and subject matter expert (SME) between FMO, the DON major Commands, and DFAS. • The DFAS Site Support Division strives to coordinate, simplify, monitor, improve, and provide support to finance and accounting processes within the DON through: • Coordinating financial programs and efforts in the DON • Investigating and analyzing ways in which the DON can improve its financial efficiency • Providing trainings and insights to the DON and DFAS to improve understanding and collaboration • Monitoring DFAS execution of agreements and programs with the DON • Supporting FMO staff in the analysis of key performance metrics • Serving as a point of contact for parties external to FMO when necessary

  14. FMO Public Website FMO has redesigned its public website to provide more accessible, in-depth content on FMO’s programs and activities. All information within this presentation - as well as additional information - can be found on the website. Key pages include: FMO Homepage FMO Division, Branch, and Program Pages • Division Overview Pages • Branch Overview Pages • Program Pages (e.g., FIP, BPS, MIC) • Policies and Documents pages • Audit Readiness Information Center • FAQs • News and Events • SharePoint • Director’s Blog & biography Audit Readiness Information Center “Who We Are” FMO Pages • Audit Readiness FAQs • Executive Briefings / Papers • Testimonies and QRFs • Audit Reports and Lessons Learned • SES Performance Goals Guidance • Organization and History • Mission and Vision • FMO Contact Information and Location Please visit the FMO website at http://www.fmo.navy.mil for more information.

  15. Pay Disbursing Operations Branch (FMO-31) • The Pay Disbursing Operations Branch provides oversight and management of Military Pay program, Civilian Pay program, Transportation Incentive Program outside the National Capital Region (ONCR), and Disbursing Operations. • Each of these areas have financial management professionals responsible for leading and managing large, complex programs • Program managers provide overarching guidance and direction and support major efforts such as modernization of programs and audit readiness

  16. eCommerce and Military Banking Branch (FMO-32) • The eCommerce and Military Banking Branch is responsible for the Defense Travel System, Navy PowerTrack®, the Purchase Card Program and the Travel Card Program as well as a number of other military banking programs. In addition, this branch is responsible for monitoring of the DFAS Bill and executing process improvements for the DFAS Bill.

  17. Services’ Timeliness of Military Pay Field Level Transactions (excluding Central Site) % of All Transactions Processed in *30 days Current Goal 97% 30 Sep 12 * Note: These FIDs are measured by 60 days: 22 (Foreign Duty Pay), 49 (COLA-Prorated), 65 (FSA), PI (Missed Meal Refund), 14 (Hardship Duty Pay), DB (SGLI), SB (Leave), 35 (BAQ)

  18. Timeliness of Military Pay Field Level Transactions For Navy (excluding Central Site) All Transactions Processed for Navy

  19. Services’ Top 10 Late Field Site Military Pay Transactions by Type (As of Jan 2012) Total Late Transactions = 35,856 Total Top 10 Late Transactions = 26,335 Total Late Transactions = 18,525 Total Top 10 Late Transactions = 14,143 Total Top 10 Late Transactions = 2,714 Total Late Transactions = 5,376 Total Top 10 Late Transactions = 24,170 Total Late Transactions = 37,283 BAH = Basic Allowance Housing BAQ = Basic Allowance for Quarters BAS = Basic Allowance Separation BASc = Meal Collection Casual = Casual Pay ChgBAH = Change BAH COLA = Cost of Living Allowance CarSea/CSP = Career Sea Pay CorMarAwd = Court Martial/NJP Awarded FliDeck = Flight Deck Duty Pay FSA = Family Separation Allowance HDLP = Hardship Duty Location Pay HFP/IDP = Hostile Fire Pay/Imminent Danger Pay IncPayStrt/Stp = Incentive Pay Start/Stop Leave = Leave Payment LSLPay = Lump Sum Leave Payment MemGrd = Member’s Grade MGIB = Montgomery GI Bill MMR = Missed Meal Refund Prom = Promotion SEB = Selective Enlistment Bonus StpCon = Stop CONUS COLA StrtCon = Start CONUS COLA Stp/StrtDep = Stop/Start Deployed Per Diem

  20. Out of Service DebtMilitary Pay FY 11 AVG=3,850 FY 12 AVG=4,863 FY 11 AVG=$9.1Mil FY 12 AVG=$9.2Mil NUMBER NEW DEBTORS (Active Component) Total $ Debt Per Month (Active Component) (In Millions) FY 11 AVG=5,952 FY 12 AVG=6,529 FY 11 AVG=$7.6Mil FY 12 AVG=$6.5Mil NUMBER NEW DEBTORS (Reserve Component) Total $ Debt Per Month (Reserve Component) (In Millions)

  21. Out of Service DebtMilitary Pay FY 11 AVG=1,084 FY 12 AVG=1,500 FY 11 AVG=$2.2Mil FY 12 AVG=$2.1Mil NUMBER NEW DEBTORS (Navy Active Component) Total $ Debt Per Month (Navy Active Component) (In Millions) FY 11 AVG=$.42Mil FY 12 AVG=$.33Mil FY 11 AVG=501 FY 12 AVG=459 Total $ Debt Per Month (Navy Reserve Component) NUMBER NEW DEBTORS (Navy Reserve Component) (In Millions)

  22. Out of Service Debt: Top 3 Validated Reasons(FYTD 2012 as of January 2012) % of Total (Dollars) Active Component Reserve Component Army Navy Army Navy Air Force Marine Corps Air Force Marine Corps BNS Bonus recoupment BSL Overpayment by base at separation EXL Leave taken which resulted in negative leave balance NPT Payments received while in no pay status OPA Overpayment of pay and allowances OTS Miscellaneous payroll deductions RAA Overpayment of a military pay or allowance related entitlement ROT Reserve/Guard non-pay and allowances RSA Paid past date of separation RSG Non performance RSH Bonus recoupment RSK Service member's group life insurance SEV Overpayment of military readjustment or severance pay

  23. MyPay Participation RatesDoD Wide (as of Jan 2012) Change from prior month at top of bar 0.5% 0.7% 0.5% 0.1% 0.1% 0.2% 0.2% 1.6% 0.4% 0.2% 1.5% 0.2% **Total DoD does not include Retirees and Annuitants USMC RC statistics includes 57,000 IRR’s

  24. myPay Participation Rates Military Active Component (as of Jan 2012) Goal: 95% Goal: 95% Goal: 95% Goal: 95%

  25. myPay Participation RatesMilitary Reserve Component (as of Jan 2012) Goal: 90% Goal: 90% Goal: 90% Goal: 90%

  26. Civilian eLES(As of Jan 2012) Note: The Current Annual Savings and Additional Savings at Full Transition are calculated using the unit cost of $4.48 which includes a hardcopy LES and Postage.

  27. DJMS Configuration Change Board (CCB) Process IAW the DJMS Program Charter, the DJMS CCB is a voting body that evaluates, approves/disapproves, and prioritizes all proposed System Change Requests (SCRs) concerning DJMS-AC/RC. The CCB consists of the following members: • Chair, DFAS MPO Director (Tie Vote Only) • Service DFAS MPO Directors for USAF, Army, and Navy • Mil Department Representative (USAF FM, Army FM, and Navy FM) Path of a PP = DFAS OWG, CWG, and approval/disapproval by DJMS CCB DJMS-AC/RC SCRs are submitted via a Point Paper that explains the purpose of the proposed SCR, as well as the scope it will affect and the impact if it is not approved. The information included in the PP is an estimated number of members affected by the change, and a cost analysis of the number of hours involved to complete the process manually on an annual basis. Major emphasis on efficiencies and effectiveness. Concentration now is support for Audit Readiness. The CCB Convenes normally twice per year and examples of OWG/CWG approved items for consideration by the next CCB include the following: • SGLI On-Line Enrollment System (SOES) Interfaces to DJMS-AC/RC • TLA w DMO Integration • Modify DJMS-RC to recalculate prior yr tax for HFP and CZTE • PSMC Statements via myPay • TSP Deduction after MGIB

  28. Barring Act Waivers Statute of Limitations for Claims against the Government (Title 31, U.S. Code, Section 3702 and DoD Instruction 1340.21) “Any person (claimant) may submit a claim who has a demand for money or property against the Government.” The claimant must submit a written claim that is signed, claim should include the claimant’s identifying information (address, telephone number, etc.), and state the reason why the Government owes the claimant that amount. The claimant must prove, by clear and convincing evidence, on the written record that the United States is liable to the claimant for the amount claimed. Claims must be received within 6 years of the date the claim accrued (with some exceptions) or the claim is Barred (Barring Act). Secretary of Defense may waive the time limitations (Barring Act Waiver) for claims involving uniformed service member’s pay, allowances, travel, transportation, payments for unused accrued leave, retired pay, and survivor benefits. Upon receipt of a valid claim, ASN(FM&C) FMO acts as liaison (“staffs the claim”) with the Office of the Assistant Secretary of the Navy (FM&C), the Defense Office of Hearings and Appeals (DOHA) and the submitting organization and/or claimant. Most common claim is when a claimant finds an “old” Treasury Check and cannot cash it. Other types include claims for deceased member’s final retiree check, undocumented claim against the Government, etc.

  29. Disbursing Officer Accountability Data (Jan 2012) Disbursing Officer’s transactions are complicated, time consuming, and carry pecuniary liability. The following is a snapshot of data from the Navy Disbursing Officers’ monthly Statement of Accountability (SF-1219).

  30. Disbursing Officer Initiatives • PCCOTC to OTCnet • TRS • PIR • LDA to ITS.gov • Cash Held Outside of Treasury

  31. Disbursing Initiatives • PCCOTC to OTCnet = Paper Check Conversion Over the Counter to Over the Counter Channel Application: OTCnet integrates the functionality of the Paper Check Conversion Over the Counter (PCC OTC) and “automates” the preparation/reporting of Deposits. • TRS = Transaction Reporting System (TRS): Collections reporting tool, supplying the latest information on deposits and detail of collections transactions. • PIR = Payment Information Repository: Payment (Treasury Check) Issuance reporting tool. Will require daily vice monthly reporting. • LDA to ITS.gov = Limited Depository Account transactions to International Treasury Services EFT transactions. • Cash Held Outside of Treasury = Treasury does have visibility of Disbo Cash on Hand. Initiative underway to identify/designate a LOA to account for this Cash. Implementation of this requirement will be a significant change and will increase workload will added complexity.

  32. QUESTIONS? Gene R. Guthrie Jr., CDFM DON PM Milpay/Disbursing OASN(FM&C) FMO 720 Kennon Street SE, Bldg 36, Room 104 Washington Navy Yard, DC 20374 202-685-0419 (DSN: 325) gene.guthrie@navy.mil Please visit the FMO website at http://www.fmo.navy.mil for more information.