4th Qtr FY 08 IPR Charts

Army Chi f Financial A Chief Fi i l Officers Strategic Plan 4th Quarter, FY 2008 In-Process Review October 30, 2008 Commitment to Current and Future Readiness Agenda A d Commitment to Current and Future Readiness 8:00 8:30 8 30 8:45 9:00 10:30 10:45 12:00 1:00 2:00 2:15 3:45 4:00 Continental Breakfast Welcome and Overview by IBM F ilit t W l dO i b Facilitators Opening Remarks by OASA (FM&C) Next Steps/Open Topics Discussion Break Discussion on Current Due Tasks Lunch Guest Speaker – Dr. Katherine Thompson, OASA(FM&C) p p ( ) Break Discussion on Coming Due Tasks Summary of IPR Results & Finalize 3rd Quarter, FY 2008 Meeting Mi t M ti Minutes Adjourn 2 OUSD(C) Fi Financial Improvement Business Rules i lI tB i R l Commitment to Current and Future Readiness Discovery & y Correction Segment g Assertion Audit Readiness Validation OIG or IPA validates management s management’s assertion using an examination engagement Audit Readiness Sustainment Annual verification of segments is conducted using OMB Circular A123, Appendix A as guidance Financial Statement St t t Assertion Management asserts financial statement audit readiness to OIG and OUSD(C) for concurrence Financial Statement St t t Audit OIG or IPA audits the organization’s financial statements Management evaluates individual segments, identifies weaknesses, and implements corrective actions Management asserts audit readiness to OIG and OUSD(C) for concurrence - OUSD(C) revised the business rules to promote and support sustainable incremental financial improvement and achieve full financial statement audit readiness - End-to-end business processes are based on the Business Transformation Agency’s Business Enterprise Architecture - A segment is a component of the financial environment that management will assert as audit ready - A segment can be a business process or system, automated systems and manual interfaces, and/or a command or installation Source: Defense Financial Improvement and Audit Readiness Plan (September 2007) 3 Status of Next Steps Goal 1: Accurately Report Assets and Liabilities Total 6 Closed 1 Open 5 Commitment to Current and Future Readiness Status f Next Steps St t of N t St Commitment to Current and Future Readiness 1. Open Topic: Army CIO/G-6, OASA (FM&C), and IUS members form a collaborative solution toward a sustainable, auditable process for the financial reporting of Internal Use Software (IUS) programs. Status: Open Army CIO/G-6 continues to standardize and improve the current IUS reporting process Open. CIO/G 6 process. Internal Use software was identified as a FY09 OMB A-123, Appendix A (Internal Controls Over Financial Reporting) focus area by OUSD. As such, Army CIO/G-6 has been assisting OASA(FM&C) in complying with the requirements including; developing narratives and flow charts related to various end to end business processes ( q p (acquire to retire) within the IUS lifecycle. This effort has also enlisted the assistance of ) y various other organizations including; Army G-8, Army Internal Review Board, Army CIO/G-6, and Contracting Center of Excellence). The revised draft Army Regulation 25-1 “Army Knowledge Management and Information Technology” and accompanying DA PAM 25-1-1 have been coordinated with OASA(FM&C) and is in the final editing phase. Tentative bli ti T t ti publication of the revision of DA Pamphlet 25-1-1 d t i N f th i i f P hl t 25 1 1 date is November 2008 b 2008. Army CIO/G-6 plans to conduct a site assistance visit to CECOM LCMCC, Nov 08 and NETCOM, Dec 08 to assist in the establishment of an enterprise repository (a picture of the external/internal IUS architectural environment). OASA(FM&C) has been asked to assist in the site visit efforts. Steps to Close: Army CIO/G 6 continue to assess the current state of the organization document CIO/G-6 organization, methodology for initial valuation of each activity. Define process for maintaining IUS after initial valuation and develop training to sustain accountability processes. Continue meeting with other Army CIO/G-6 offices to integrate and establish an enterprise repository to create a picture of the external/internal IUS architectural environment. OASA(FM&C) conduct follow-up meetings in order to finalize IUS audit readiness validation plan. Include the review of IUS data during site visits to Army installations Assist Army CIO/G-6 to standardize the installations. CIO/G 6 receipt of data, address source documentation standards and crosswalk/validate current DPAS IUS baseline. 5 Status f Next Steps St t of N t St Commitment to Current and Future Readiness 2. Open Topic: OASA(ALT) work to determine the best solution to fulfill Army financial reporting requirements for Government Furnished Equipment (GFE). Status: Open. OASA(FM&C) held an Army GPP&E Working Group meeting on July 10th 2008 to discuss progress on the Army's way forward for GPP&E in FY 2008. OASA(ALT) POC reported on their ongoing effort and progress on the following areas: – DoD finalizing DFARS Case on replacement of DD1662 for automated reporting – Continue to follow updates to policy and procedures (FAR/DFARS/AFARS/DoDI) – Training for contracting officers and property administrators on new FAR requirements and GFE/GFM requirements for commercial suppliers OASA(ALT), OASA(ALT) with the assistance of OASA(FM&C) completed the preparation of an audit readiness OASA(FM&C), validation plan (Tactical Plan) to address Army deficiencies in accounting for GFE. All current FIP tasks related to implementing a sustainable business process to report GFE have been revised to 31 March 2009 and validation is estimated to occur by 30 June 2009. Additional tasks related to corrective actions resulting from pending DoDIG Internal Controls audit over GFE will be added as necessary. A review of DPAS usage by OASA(FM&C) revealed that some of the AMC GOCO sites that were converted to DPAS in a 2005 effort never/or are no longer using DPAS for financial reporting of capital assets. A written corrective action plan has been requested from AMC. Steps to Close: Continue to participate in Army GPP&E Working Group meetings to provide input into the overall Army General Equipment way-ahead. Continue to address GFE Reporting Process. 6 Status f Next Steps St t of N t St Commitment to Current and Future Readiness 3. Open Topic: Army G-4, OASA(ALT), and OASA(FM&C) continue to monitor interim solution for Army Military Equipment (ME) and prepare for SALE/SAFE implementation. Status: Open. The Army Asset Improvement Plan (AAIP) is serving as the Army ME audit validation readiness plan, which documents the Army s Army’s plan to improve asset accountability and compliance with the ME valuation requirements. OASA(FM&C) tracks progress toward requirements compliance with requirements and tasks in the AAIP through the Army CFO Strategic Plan, which feeds the OUSD(C) Financial Improvement and Audit Readiness Plan. The Army identified Program Managers, Accountability and Financial Management POCs for all 252 current ME programs, including the 8 validated new programs to aid in the completion of the 4th Quarter, FY 2008 year-end CAMS update. The Army is providing feedback to OUSD(AT&L) related to the training designed for new Army users of CAMS so that it contains simple steps to follow to accomplish the mission. mission The Army has also requested that CAMS separate programs to align with the way programs are set up In addition the Army up. addition, wants to improve CAMS reports’ usefulness to financial managers and for financial statement reporting. OUSD(AT&L) is in the process of making the Army’s suggested improvements to CAMS (e.g. efficiency, auditability improvements, and focus on training improvements). The Army completed all requirements pertaining to the FY2008 Attestation Process as outlined by OUSD(AT&L), including coordinating the attestation process with Army programs and providing a component level attestation signed memorandum to the Property & Equipment (P&E) Policy Office. Results of the FY2008 Year-End Attestation Process: 100% of Program Attestations (252 of 252) 100% of Asset Attestations (176 of 176) 100% New Programs (12 of 12). Remaining 15 "New Programs" either did not meet the $100K threshold or were already part of other programs 2 Permanent Waivers Granted by OUSD (AT-L), below the $100K Threshold: (1) Global Air Traffic Management (GATM) and (2) Integrated Family of Test Equipment (IFTE) Modifications Steps to Close: The Army Military Equipment Working Group (AMEWG) will continue to solidify the rules and requirements for the quarterly update process and update the AAIP accordingly. Updates to be incorporated in the AAIP include the integration of the End to End lifecycle business process structure in accordance with FIAR business rules. Identify accounting requirements and functionality necessary in the SALE/SAFE environment for ME. Integrate the CAMS-ME baseline into the SALE/SAFE environment and monitor potential incorporation of usage-based depreciation into regulations. - 7 Status f Next Steps St t of N t St Commitment to Current and Future Readiness 4. Open Topic: Intragovernmental transaction eliminations among DoD trading partners Status: Open. In 2001, GAO identified Intragovernmental transactions as a material weakness. Specifically, the DoD is unable to collect $2 billion plus a year in interagency transactions. In 2007, Level 2 DoD to DoD transactions were validated through a proof of concept demonstration system known as the Intragovernmental Value Added Network (IVAN). For FY08 the work group will focus on increased visibility into The intragovernmental transactions the DoD conducts with Federal Partners. This will assist in efforts to put in place Business rules and process controls needed to avoid future Anti-Deficiency Act violations (ADAs). The Army’s Operating Area 22 has been designated to participate in the DoD IGT working group as the majority of Army ADAs are generated in this area. An intragovernmental solution must have the capability to interface directly into the accounting systems to determine funds availability. The Army has communicated that no functional changes will be made to legacy systems. Currently the BTA is coordinating for meetings with GFEBS to determine y the visibility and need for the IVAN solution in the future state. Steps to Close: Continue participating in DoD IGT workgroup and pursue alternative Army solution(s) and timeline for intergovernmental eliminations and the way ahead for IVAN. 8 Status f Next Steps St t of N t St Commitment to Current and Future Readiness 5. Open Topic: Conversion of existing General Equipment data from DPAS to PBUSE. Status: Closed. IMCOM completed the conversion of all installation property books from DPAS to PBUSE in August 2008. Although the Army property book conversions from DPAS to PBUSE are substantially complete, complete OASA(FM&C) is not using PBUSE data for financial reporting because of unreliable data and commingled of General PP&E and Military Equipment assets. OASA(FM&C) completed the third iteration of the initial financial data reconciliation work for y p y y DPAS to PBUSE conversion of Army installation Property Books. Currently GE data is commingled with ME data and UIC name changes and inconsistencies also pose complications. OASA(FM&C) will begin testing the incremental use of PBUSE data for financial reporting as it coincides with GFEBS implementation. Steps t Cl St to Close: IMCOM completed the PBUSE fielding and DPAS-to-PBUSE data l t d th fi ldi d DPAS t PBUSE d t conversion in Q4, FY2008. OASA(FM&C) will open a new Next Step to track the implementation of the Data Quality Improvement plan. 9 Status f Next Steps St t of N t St 6. Open Topic: AMC to decrease abnormal balances in LMP to zero. Commitment to Current and Future Readiness Status: Open. LMP is carrying negative payables balances because of several issues. In 4th Quarter, FY 2008, OASA(FM&C) learned that the previous LMP abnormal balances being reported were after several adjustments and, therefore, understated Going forward OASA(FM&C) will track the abnormal balances for and therefore understated. forward, each LMP limit from raw trial balances. The past four months of trial balances show abnormal accounts payable balances of: June - $88M July - $105M August - $156M A t September - $119M The Accounting Prevalidation Module (Pre-Validated Payments, Change Request #24164) should be expanded to include checking LMP for Goods Receipts (GR) and Invoice Receipts (IR) at the same time it checks f Obli ti h k for Obligations. If Obligations,GRs and IRs do not exist t support the DFAS validated payment, Obli ti GR d IR d t i t to t th lid t d t either the disbursement transaction should be rejected for insufficient information to justify the disbursement, or the proposed disbursement should generate matching obligations, GRs and IRs when not already existing in LMP. Subsequently received obligations, GRs and/or IRs would not be processed because LMP would check and catch them as duplicate transactions. This would preclude any possibility of posting a negative accounts payable. Steps to Close: Continue monitoring LMP balances (raw trial balances) to identify abnormal balances. Add corresponding task to the Army FIP to track the progress of the correction of this error. Request the PM LMP direct immediate team LMP evaluation of cost for the solution and incorporation into the existing Prevalidated Payments CR. AMC G3, LAISO and PM LMP incorporate the modified Prevalidated Payment CR#24164 into the CY09 IPMS. 10 Status of Next Steps Goal 8: Improve Internal Controls and Compliance with Laws and g Regulations Total 2 Closed 0 Open 2 Commitment to Current and Future Readiness Status f Next Steps St t of N t St Commitment to Current and Future Readiness 7. Open Topic: OACSIM continue to implement the Army Real Property Audit Preparation Handbook (the handbook). Status: Open. OASA(FM&C) provided the most recent copy of the draft handbook dated May 2008 to the DoDIG for review. The DoDIG deferred to the DoDIG Real Property Audit Methodology Team for comment. DoDIG provided comments, which OACSIM is incorporating into the handbook. The handbook will no longer be “draft” and OACSIM will disseminate the handbook and post on the OACSIM website. The handbook incorporates existence and completeness actions, sustainable processes and compliance with OMB A-123, Appendix A requirements. OACSIM has conducted 19 inventory validations and nine installation audit preparation assistance visits between November 2007 & November 2008. During the site visits, OACSIM/USACE teams focus on conducting physical inventories and providing assistance in preparing audit ready folders. OACSIM has a total universe of locations that require inventory validations and audit preparations of 155 locations before Army’s real property is audit-ready. Army s audit ready Steps to Close: OACSIM will continue implementing the handbook across the Army to obtain Army real property audit readiness. 12 Status f Next Steps St t of N t St Commitment to Current and Future Readiness 8. Open Topic: Army’s compliance with Statement of Federal Financial Accounting Standards (SFFAS) #6 requirement to recognize a liability (hazardous waste removal) when assets are placed into service. Status: Open. DoD FMR requires the estimated environmental liabilities associated with General PP&E placed in service after 30 September 1997, that have future environmental closure and/or environmental clean-up requirements to be systematically recognized over the useful life. The accumulation of the liability and the recognition of the related expense shall commence when it is placed in service, continue in each period that operation continues, and be completed when the General PP&E ceases operation. OASA(FM&C) submitted a memorandum to OUSD(C) requesting a waiver from this requirement due to a lack of a business purpose for this information. The waiver was denied by OUSD(C) as they don’t have authority to waive FASAB requirements. OUSD(C) requested that the Army environmental liabilities business process reengineering implementation plan capture the plans to recognize environmental clean up costs for GPP&E equipment (including Military Equipment) when assets are placed into service. The Accounting and Auditing Policy Committee (AAPC), a sub agency of the FASAB was recently convened to address this requirement. Both Army and DoDIG are championing the review and possible revision of this requirement for the Federal government. White papers are being formatted now and the research process is expected to be completed in October 2008. Steps to Close: Army awaiting OUSD(ATL) approach to estimate hazardous waste liabilities for various types of military equipment. Assistance for research and review of the requirement and pending revision will come from the SPWG. Army awaiting results of the AAPC review. If requirement remains, the Army’s ME AAIP and GPP&E DQI should be modified to include process steps for compliance. Adjust dates for related tasks to 31 December 2010 and add tasks to the Army CFO Strategic Plan to reflect the Army’s plan to comply with the SFFAS #6 requirement requirement. 13 September S t b 2008 FIAR Plan Update Pl U d t Commitment to Current and Future Readiness September 2008 FIAR Plan coordination due to OUSD(C) by 31 October 2008 Key milestones within next 18 months are “locked in”. OUSD(C) will not allow changes during March 2009 locked in or September 2009 FIAR Plan coordinations Obtained DASA(FO) signature on 28 October 2008 to serve as interim Army submission Requested a suspense date extension from OUSD(C) until 21 November 2008 for formal submission OASA(FM&C) is currently developing a plan to better integrate the CFO Strategic Plan with FIAR requirements to reduce amount of reporting and coordination with functional offices, which will include: – Revised plan for functional offices to obtain access to FIAR tool – Army standard operating procedures document for Obtaining FIAR tool access Updating, adding, or deleting tasks in the FIAR tool GAO is currently auditing the FIAR Plan and will want to know how the Army and its functional offices are: – Meeting the ICOFR requirements – Developing audit readiness validation plans – Reporting progress 14 Open Discussion Topics O Di i T i Commitment to Current and Future Readiness Army Annual Financial Statement General Equipment OMB A-123, Appendix A (ICOFR) 15 Summary: A S Army CFO St t i Plan Tasks Strategic Pl T k Commitment to Current and Future Readiness 600 500 330 400 Tasks 300 260 135 252 200 78 100 72 59 10 0 G3 176 70 0 1 G4 52 11 18 15 16 15 5 2 2 0 0 1 68 19 1 5 8 14 11 1 72 33 8 18 13 14 18 0 32 7 CI AR NG /A RM Y G -6 DF AS DO DI G FI NC OM IM CO M M ED CO M O AC SI O M AS A( AL O AS T) A( FM &C O US ) D( AT &L ) O US D( C) PE OAM M O PE O EI S TJ AG US AC E O C AM AA A Y G1 Y AR M AR M AR M Y Total Tasks:1,922 16 Completed (715) Open (1,207) 4th Q Quarter, FY 2008 S t Scorecard d Commitment to Current and Future Readiness 17 Summary of Due T k 1 J l – 30 S 2008 S f D Tasks: Jul Sep Commitment to Current and Future Readiness Due Tasks AAA 1 AMC 11 Army G-4 2 CIO/G-6 2 DFAS-IN 1 DoD IG 1 FINCOM 2 IMCOM 1 OACSIM 2 OASA(FM&C) 20 OUSD(C) 4 PEO-EIS 3 TJAG 2 USACE 1 TOTAL 53 Completed 1 2 0 0 0 0 1 0 2 4 4 2 0 0 16 Revised Completion Date 9 2 2 1 1 1 1 16 1 2 1 37 Deleted TBD 0 0 18 Goal 1 Accounts Receivable D T k G l 1: A t R i bl Due Tasks Commitment to Current and Future Readiness # Fund Task Accurately Record Accounts Receivable due to GF 1.1.4.1.1.1.1 criminal and civil fraud recovery (Public) Establish interim procedures to strengthen communication lines and relationships among activities involved in the fraud recovery process while a management information system is under GF 1 1 4 1 1 1 1 d 1.1.4.1.1.1.1 development (Public) l t (P bli ) WBS Lead TJAG Support DFAS-IN Start Date 10/1/2003 Finish Date 2/27/2009 % Complete 67% Comments TJAG DFAS-IN DFAS IN 10/1/2003 2/27/2009 58% October 2008 - TJAG is working with OASA(FM&C)-FO to determine a solution. New date of 12/31/08 allows time to coordinate with FO & develop a plan to implement any changes. 1 Army implement an interim Army standard process and clean up long term suspense accounts at DFAS. GF 1.1.4.1.1.1.1 (Generation 2 of LSS project). Implement sustainable business process to GF 1.1.4.1.1.3 report Receivables (Public) TJAG DFAS-IN 6/2/2008 8/1/2005 12/31/2008 9/30/2008 9/30/2011 0% 46% June 2008 - This new task was proposed by OASA(FM&C) and agreed to by TJAG and DF October 2008 - OASA(FM&C) is reviewing the A/R audit readiness validation plan and will provide to the audit community by 1 Dec. 2 Provide audit readiness validation plan (Receivables) OASA(FM&C GF 1.1.4.1.1.3.6 (Public) OASA(FM&C) ) Implement sustainable business process to DFAS-IN GF 1.1.4.1.2.3 report Receivables 4/30/2007 10/3/2001 12/31/2008 9/30/2008 9/30/2011 50% 31% October 2008 - OASA(FM&C) is reviewing the A/R audit readiness validation plan and will provide to the audit community by 1 Dec. 3 Provide audit readiness validation plan (Receivables) GF 1.1.4.1.2.3.5 (Intragovernmental) OASA(FM&C) DFAS-IN 8/1/2006 12/31/2008 9/30/2008 50% July 2008 IPR - On target for completion. July 2008 IPR - On target for completion. 19 Goal 1 Accounts Receivable D T k G l 1: A t R i bl Due Tasks Commitment to Current and Future Readiness # Fund WBS Task Accurately record accounts receivable due to criminal and civil fraud recovery (Public) Establish interim procedures to strengthen communication lines and relationships among activities involved in the fraud recovery process while a management information syste is u de e a age e t o at o system s under development (Public) Lead TJAG Support DFAS-IN Start Date 10/1/2003 Finish Date 2/27/2009 % Complete 67% Comments WCF 1.1.5.1.1.1.8 WCF 1.1.5.1.1.1.8.3 TJAG DFAS-IN 10/1/2003 2/27/2009 58% October 2008 - TJAG is working with OASA(FM&C)-FO to determine a solution. New date of 12/31/08 allows time to coordinate with FO & develop a plan to implement any changes. 4 Army implement an interim Army standard process and clean up long term suspense accounts at DFAS. WCF 1 1 5 1 1 1 8 3 9 (Generation 2 of LSS project) 1.1.5.1.1.1.8.3.9 project). Implement sustainable business process to GF 1.1.6.1.3 Report Cash and Other Monetary Assets GF 1.1.6.1.3.3 Implement auditor recommendations TJAG DFAS-IN DFAS-IN 6/2/2008 9/30/1994 11/24/2006 12/31/2008 9/30/2008 7/29/2009 7/29/2009 0% 88% 24% June 2008 - This new task was proposed by OASA(FM&C) and agreed to by TJAG and DF 5 GF 1.1.6.1.3.3.2 Implement corrective actions based on the audit findings identified with OCONUS Cash and Other Monetary Assets (Project D2007-D000FP-0122.000 Audit of Internal Controls over Army General Fund OCONUS Cash and Other Monetary Assets JUN 08) October 2008 – Draft report issued 10/10/08. Management comments due 12/9/08. Changing date to 3/31/09 to implement auditor recommendations, or to assess if OASA(FM&C) needs additional time to meet agreed upon requirements. OASA(FM&C) 7/1/2008 9/30/2008 50% Report # TBD (D2007-D000FP-0 October 2008 - OASA(FM&C) will work with FINCOM during 1st Quarter, FY 2009 to complete this task. May 2008 - Awaiting Mgmt comments regarding final concur/non concur with recommendation. A systems change request (SCR X0282) to centrally gather and ware 6 GF 1.1.6.1.3.3.2.1 Consolidate data reported by all Army disbursing stations in a centralized database or system FINCOM 7/1/2008 12/31/2008 9/30/2008 0% 20 Goal 1 Cash Other Monetary A G l 1: C h & Oth M t Assets Due T k t D Tasks Commitment to Current and Future Readiness % Complete 88% 24% October 2008 - Suggesting to change task progress to 100% complete as DFAS has revised reporting of these in transit disbursements so they will not reflect as COMA on the financial statements. DFAS has procured the hardware and validated File Transfer Protocol capability for Afghanistan to support implementation of the Corporate Electronic Document Management System. This will allow imaging of vouchers paid in Afghanistan in conjunction with other planned automation upgrades for the theater theater. October 2008 – Request extension to 9/31/09 to implement SCR in DDS, which should be finished in August 2009. Finish date of 09/31/09 will allow DFAS additional time to ensure the SCR gets implemented correctly. # Fund WBS GF 1.1.6.1.3 GF 1.1.6.1.3.3 Task Implement sustainable business process to Report Cash and Other Monetary Assets Implement auditor recommendations Lead DFAS-IN DFAS-IN Support Start Date 9/30/1994 11/24/2006 Finish Date 7/29/2009 7/29/2009 Comments 7 GF 1 1 6 1 3 3 2 2 1.1.6.1.3.3.2.2 Facilitate the timely recording of Afghanistan disbursements by purchasing scanning equipment or by modifying reporting procedures (record cash disbursement in-transit vouchers as deferred vouchers on line 7 1 of the SOA) 7.1 SOA). FINCOM 7/1/2008 9/30/2008 100% 0% 8 GF 1.1.6.1.3.3.3 GF 1 1 6 2 1.1.6.2 Implement corrective actions based on the audit findings identified with DoD Agency Wide Cash and Other Monetary Assets (Project D2007-D000FP0174.000) Validate Auditability of Cash and Other Monetary Assets A t DFAS-IN AAA 7/1/2008 10/1/2005 9/31/2009 9/30/2008 4/27/2010 0% 68% 62% October 2008 - The final report was issued and dated October 9, 2008. The final report should be posted on the DoD IG website in a few days. DASA (FO) was partially responsive to one recommendation. Therefore, they have to respond to the final report. This project is not 100% complete. MSH 10-17-08. 9 GF 1.1.6.2.3 Validate OCONUS Cash and Other Monetary Assets DoDIG 2/22/2007 12/19/2009 7/01/2008 90% 75% 21 Goal 1 Inventory & Related P G l 1: I t R l t d Property Due T k t D Tasks Commitment to Current and Future Readiness # Fund WBS Task Identify Requirements to accurately report Inventory and Related Property (includes OM&S and CAWCF Inventory) Lead Support Start Date Finish Date % Complete 16% 12% October 2008 - OUSD(C) published the DoD FMR Vol 4, Ch 4 on 24 July 2008. June 3, 2008 - Based on the OUSD(C) status update of 3 June 2008, the Army will not meet this timeline. OUSD(C) is going to miss their milestone completion date, which will cause Comments GF 1.1.7.1.1 ARMY G-4 AMC 3/2/2001 1/31/2014 10 GF 1.1.7.1.1.8 WCF 1.1.8.1.1 Incorporate the revised historical cost valuation policy (Consumption Method) for OM&S into the DoD FMR (DoD 7000.14-R) Identify Requirements to accurately report Inventory OUSD(C) ARMY G-4 AMC 3/2/2001 10/3/2000 8/29/2008 3/31/2011 100% 45% 47% 31% October 2008 - OUSD(C) published the DoD FMR Vol 4 Ch 4 on 24 July 2008 4, 2008. June 3, 2008 - Based on the OUSD(C) status update of 3 June 2008, the Army will not meet this timeline. OUSD(C) is going to miss their milestone completion date, which will cause October 2008 - OUSD(C) published the DoD FMR Vol 4, Ch 4 on 24 July 2008. June 3, 2008 - Based on the OUSD(C) status update of 3 June 2008, the Army will not meet this timeline. OUSD(C) is going to miss their milestone completion date, which will cause October 2008 - OUSD(C) published the DoD FMR Vol 4, Ch 4 on 24 July 2008. June 3, 2008 - Based on the OUSD(C) status update of 3 June 2008, the Army will not meet this timeline. OUSD(C) is going to miss their milestone completion date, which will cause 11 WCF 1.1.8.1.1.4 Incorporate the revised historical cost valuation policy for Inventory into the DoD FMR (DoD 7000.14-R) OUSD(C) 3/2/2001 8/29/2008 100% 49% 12 WCF 1.1.8.1.1.5 Provide policy and update the FMR Volume 11B to value Inventory Held for Repair using either the current SFFAS Standard 3 methods or using a revised method which will capitalize all repair costs (i.e., remanufacturing) OUSD(C) 9/28/2001 8/29/2008 100% 87% 13 WCF 1.1.8.1.1.10 Provide policy to value inventory held for future sale OUSD(C) 9/28/2001 8/29/2008 100% 22% 22 Goal 1 General E i G l 1: G l Equipment D T k t Due Tasks # Commitment to Current and Future Fund WBS Readiness GF 1.1.9.1.2 11912 Task Implement sustainable business process to report General Equipment Complete fielding of automated systems that will provide accountability and compute depreciation Lead ARMY G 4 G-4 Support AMC Start Date 10/1/1998 Finish Date 12/31/2009 % Complete 70% Comments GF 1.1.9.1.2.1 ARMY G-4 AMC 10/1/1998 12/31/2009 81% July 2008 IPR - Status updated per July 15, 2008 PBUSE fielding schedule update. IMCOM expects to complete conversion of all installation property books from DPAS to PBUSE by 22 August 2008. 2008 14 GF 1.1.9.1.2.1.5 Field PBUSE to required units and activities (SFFAS #6, SFFAS #3) IMCOM ARMY G-4 9/15/2006 9/30/2008 96% July 2008 IPR - Army G-4 recommends an ownership change to this task to IMCOM. The Army G-4 supply policy for General Equipment does not prescribe civilian personnel goals/requirements. This information would be promogulated by NSPS or G-1 personnel policy that is enforced by IMCOM for general funded installations. A revised completion date will be provided by the owner of the task. 15 GF 1.1.9.1.2.6 WCF 1.1.10.1.2 Ensure that Accountable Property officers performance outcomes are tied to DoD Goals. Implement sustainable business process to report General Equipment IMCOM ARMY G-4 ARMY G-4 Army G-4, IMCOM, ARNG, ARNG OUSD (AT&L) 3/5/2007 10/1/1998 9/30/2008 9/30/2011 7% 49% 40% 16 WCF 1.1.10.1.2.3 Provide audit readiness validation plan (General Equipment) to audit community for review OASA(FM&C) 4/30/2007 9/30/2008 100% 0% 17 WCF 1.1.10.1.2.4 Ensure that Accountable Property officers performance outcomes are tied to DoD Goals. IMCOM ARMY G-4 Army G-4, IMCOM, AMC, OUSD (AT&L) 3/5/2007 9/30/2008 0% October 2008 - OASA(FM&C) provided the General Equipment Data Quality Improvement Plan to several stakeholders, including the audit community, community and incorporated the feedback from the review. The audit community provided recommendations to the plan, which OASA(FM&C) also included in Q4, FY2008. July 2008 IPR - Army G-4 recommends an ownership change to this task to IMCOM. The Army G-4 supply policy for General Equipment does not prescribe civilian personnel goals/requirements. goals/requirements This information would be promogulated by NSPS or G-1 personnel policy that is enforced by IMCOM for general funded installations. A revised completion date will be provided by the owner of the task. 23 Goal 1 Internal Use Software Due Tasks G l 1: I t l U S ft D T k Commitment to Current and Future Readiness % Complete 81% October 2008 - CIO/G-6 will conduct site assistance visit at two ACOMs with follow up reviews in the 2nd Quarter, FY 2009. The visits will address what kicks off their processes what processes, happens during the processes, and what ends the processes, along with a demo of the processes (i.e. accountability of reporting, acquired documentation, discovery and correction of IUS). A checklist developed to focus on identifying IUS, multiuse software and reporting. Date change to match previously changed tasks, which CIO/G-6 expects to complete by 02/27/09. 02/27/09 # Fund WBS GF 1.1.12.1.1 Task Identify Requirements to accurately report Internal Use Software (Note 10.D) Lead CIO/G-6 Support OASA(FM&C) Start Date 10/3/2000 Finish Date 2/27/2009 Comments 18 GF 1.1.12.1.1.8 WCF 1.1.13.1 Account for multiuse software (serves both internal uses and stewardship assets (Heritage assets, Museums, Cemeteries, etc.) as Internal Use Software (SFFAS # 10, par. 21) Discovery and Correction (Internal Use Software) Identify Requirements to accurately Report Internal Use Software Expense all costs incurred after the successful completion of final acceptance testing for COTS, contractor-developed contractor developed and internally-developed internally developed software (excluding improvements) (SFFAS #10, par. 20) CIO/G-6 AMC CIO/G-6 OASA(FM&C) OASA(FM&C) OASA(FM&C) 10/1/2003 10/30/2000 10/30/2000 19 WCF 1.1.13.1.1 2/27/2009 9/30/2008 9/30/2009 2/27/2009 9/30/2009 9/30/2008 85% 85% 67% 88% 68% 20 WCF 1.1.13.1.1.6 AMC OASA(FM&C) 10/30/2000 9/30/2009 9/30/2008 90% 44% October 2008 -- Costs related to completed IUS programs are being expensed IAW SFFAS #10, para 20 These programs include SSF COE 20. SSF, COE, etc. October 2008 -- AMC is capitalizing, depreciating various IUS projects IAW SFFAS #10, para 22. This includes several program (AWPS, LMP) that are being deployed by site or module; and several that are in process (Exchange P i i (E h Pricing, N ti National M i t l Maintenance M d l Module, etc). LMP is being capitalized and depreciated IAW the HQDA policy provided in FY 2006. New programs will be treated in the same manner. 21 WCF 1.1.13.1.1.7 Capitalize and depreciate all integrated software (I.e. software that is integral to the operation of General PP&E) as part of General PP&E (SFFAS #10, par. 22) AMC CIO/ARMY G-6 10/30/2000 9/30/2009 9/30/2008 70% 61% 24 Goal 1 Internal Use Software Due Tasks G l 1: I t l U S ft D T k Commitment to Current and Future Readiness # Fund WBS Task Discovery and Correction (Internal Use Software) Identify Requirements to accurately Report Internal Use Software Allocate the capitalizable and non-capitalizable costs of bundled products and services when procuring IUS on the basis of reasonable estimate of their relative fair values (SFFAS # 10, par. 23) Capitalize bulk purchases of software programs that individually meet the DoD capitalization threshold ($100,000) (Ex. Software Licences)- expense the cost of bulk purchases below the threshold (SFFAS #10, par 24) Capitalize costs that add capability/functionality and exceed the DoD capitalization threshold ($100,000) and the enhancement will result in significant additional capabilities (SFFAS #10, par. 25-27) Lead AMC CIO/G-6 Support OASA(FM&C) OASA(FM&C) Start Date 10/30/2000 10/30/2000 Finish Date 9/30/2009 2/27/2009 9/30/2009 9/30/2008 % Complete 85% 67% 88% 68% Comments WCF 1.1.13.1 22 WCF 1.1.13.1.1 23 WCF 1.1.13.1.1.8 AMC OASA(FM&C) 10/1/2003 9/30/2009 9/30/2008 70% 44% 24 Oct 2008 -- Several IUS projects include developmental as well as operational requirements which are laid out by the program office and budgeted, accounted for accordingly. 24 Oct 2008 -- AMC reviews bulk software projects as they are identified and where applicable capitalizes them. 24 WCF 1.1.13.1.1.9 AMC OASA(FM&C) 10/1/2003 9/30/2009 9/30/2008 80% 44% p j 24 Oct 2008 -- AMC IUS projects that are enhancements for LMP for example (National Maintenance, Industrial Base Modernization) and that exceed the threshold will be capitalized. (SFFAS #10, para 25-27) 25 WCF 1.1.13.1.1.10 AMC OASA(FM&C) 10/1/2003 9/30/2009 9/30/2008 70% 44% 25 Goal 1 Internal Use Software Due Tasks G l 1: I t l U S ft D T k Commitment to Current and Future Readiness # Fund WBS Task Discovery and Correction (Internal Use Software) Identify Requirements to accurately Report Internal Use Software Lead AMC CIO/G-6 Support OASA(FM&C) OASA(FM&C) Start Date 10/30/2000 10/30/2000 Finish Date 9/30/2009 2/27/2009 9/30/2009 9/30/2008 % Complete 85% 67% 88% 68% Comments WCF 1.1.13.1 22 WCF 1.1.13.1.1 24 Oct 2008 -- Repair costs are considered operational requirements and are being expensed IAW SFFAS #10, para 27. 26 WCF 1.1.13.1.1.11 Expense costs incurred solely to repair a design flaw or to perform minor upgrades. (SFFAS #10, par. 27) AMC OASA(FM&C) 10/1/2003 9/30/2009 9/30/2008 70% 44% October 2008 - AMC conducted a review of IUS programs and found that no impaired software exist within the WCF IUS universe; therefore, this requirement is being met. AMC OASA(FM&C) 10/1/2003 9/30/2009 9/30/2008 100% 44% October 2008 - AMC conducted a review of IUS programs and found that no impaired software exist within the WCF IUS universe; therefore, this requirement is being met. AMC OASA(FM&C) 10/1/2003 9/30/2009 9/30/2008 100% 44% 27 WCF 1.1.13.1.1.12 Identify impaired software to recognize a loss and j g y (SFFAS # 10, p , par. adjust the book value accordingly ( 29) 28 WCF 1.1.13.1.1.13 Adjust the book value and recognize a loss on developmental software when it is concluded that the software will not be placed in service (SFFAS # 10, par. 31) 26 Goal 1 Internal Use Software Due Tasks G l 1: I t l U S ft D T k Commitment to Current and Future Readiness # Fund WBS Task Discovery and Correction (Internal Use Software) Implement sustainable business process to Report Internal Use Software Lead AMC AMC Support OASA(FM&C) OASA(FM&C) Start Date 10/30/2000 10/1/2003 WCF 1.1.13.1 WCF 1.1.13.1.2 Finish Date 9/30/2009 2/27/2009 9/30/2009 2/27/2009 % Complete 85% 67% 70% 78% Comments 29 WCF 1.1.13.1.2.2 Record Internal Use Software in an automated and centralized inventory system (Existing DPAS to LMP) AMC OASA(FM&C) 9/30/2004 9/30/2009 9/30/2008 50% 75% functionality t lit to October O t b 2008 - DPAS f ti automatically record IUS has been upgraded to reflect the IUS GLAC for developmental costs. The functionality in DPAS to capitalize and depreciation assets is planned to be done in LMP. 24 Oct 2008 -- The IUS project is being developed, analyzed based on the 2006 guidance from HQDA on how, when to capitalize, depreciate such projects. 30 WCF 1.1.13.1.3 Report Internal Use Software in accordance with a sustainable business process AMC 9/30/2004 9/30/2009 9/30/2008 50% 75% 27 Goal 1 Government Furnished Equipment Due T k G l 1: G tF i h dE i t D Tasks Commitment to Current and Future Readiness # Fund WBS Task Implement sustainable business process to Report Government Furnished Equipment Lead OASA (ALT) Support Start Date 9/15/2004 Finish Date 6/30/2009 % Complete 18% 10% Comments GF 1.1.14.1.2 31 GF 1.1.14.1.2.5 Provide audit readiness validation plan (Government Furnished Equipment) to audit community for review OASA(FM&C) 4/30/2007 9/30/2008 100% 0% October 2008 - OASA(FM&C) provided the General Equipment Data Quality Improvement Plan, which addressed government furnished equipment, to several stakeholders, including the audit community, and i dit it d incorporated th f db k t d the feedback from the review. The audit community provided recommendations to the plan, which OASA(FM&C) also included in Q4, FY2008. 28 Goal 1 Real Property D T k G l 1: R l P t Due Tasks Commitment to Current and Future Readiness % Complete # Fund WBS Task Report General PP&E - Real Property in accordance with a sustainable business process Report Heritage Assets and Stewardship Land in accordance with a sustainable business process Report General PP&E - Real Property in accordance with a sustainable business process Report Heritage Assets and Stweardship Land in accordance with a sustainable business process OMB Ci Circular, A-123, A l A 123 Appendix A (R l P di (Real Property) t ) Lead GF 1.1.16.1.4 OACSIM Support OASA(FM&C ), ARNG, USACE USACE, ARNG OASA(FM&C ), ARNG, USACE USACE, ARNG OASA(FM&C ) Start Date Finish Date Comments 6/30/2005 9/30/2009 58% July 2008 (07/22/08) - OACSIM confirmed that Army meets this requirement during the quarterly financial statement reporting process.... 32 GF 1.1.16.1.4.3 OACSIM 6/30/2005 7/22/2008 100% WCF 1.1.17.1.4 OACSIM 6/30/2005 9/30/2009 50% July 2008 (07/22/08) - OACSIM confirmed that Army meets this requirement during the quarterly financial statement reporting process. 33 WCF 1.1.17.1.4.3 WCF 1 1 17 1 2 1.1.17.1.2 OACSIM OACSIM 6/30/2005 10/3/2005 7/22/2008 9/30/2009 100% 50% 44% 34 WCF 1.1.17.1.2.6 Incorporate material weakness into Army Annual Statement of Assurance OASA(FM&C) 09/03/02 6/30/2006 3/31/2005 9/30/2008 100% 50% October 2008 - This task was modified to start 9/30/02 (from 6/30/06) and complete 3/31/05 (from 9/30/08) and marked 100% complete (from 50%). The rational behind the modification was to align this task with the Real Property material weakness that was reported in the FY05 Army SOA. If there are other material weaknesses identified as the Army continues to make progress toward compliance with ICOFR requirements in the buisness processes associated with Real Property, additional tasks will be added to this area of the Plan. This task is linked to a duplicate task in Goal 8 of the Plan 'Material Weaknesses'. 29 Goal 2 Statement of Net Cost Due Tasks G l 2: St t t fN tC tD T k Commitment to Current and Future Readiness # Fund WBS Task Identify Requirements to accurately report Net Cost of Operations Lead DFAS-IN Support Start Date 10/1/1998 Finish Date 9/30/2011 % Complete 10% 9% Comments GF 2.1.1.1 October 2008 - Sent request for update to Steve Barth (from CE but on detail to GFEBS). 35 GF 2.1.1.1.5 Identify all responsibility segments and cost centers within the Army (SFFAS # 4, par. 81-88) OASA(FM&C) Establish procedures to accumulate and report costs continuously, routinely, and consistently for management information purposes (SFFAS # 4, par. 68) OASA(FM&C) Establish procedures and practices to enable the collection, measurement, accumulation, analysis, interpretation, and communication of cost information (SFFAS # 4, par. 70) OASA(FM&C) Provide managers of each cost center information to control and manage costs within their areas) of responsibility (SFFAS # 4, par. 88) Identify the level of precision desired and needed to cost-effectively meet management's requirements ( (SFFAS # 4, par. 72) ,p ) 2/1/2005 9/30/2011 9/30/2008 5% 0% October 2008 - Sent request for update to Steve Barth (from CE but on detail to GFEBS). 2/1/2005 9/30/2011 9/30/2008 30% 0% October 2008 - Sent request for update to Steve Barth (from CE but on detail to GFEBS). 2/1/2005 9/30/2011 9/30/2008 20% 0% October 2008 - Sent request for update to Steve Barth (from CE but on detail to GFEBS). OASA(FM&C) 2/1/2005 9/30/2011 9/30/2008 1% 0% October 2008 - Sent request for update to Steve Barth (from CE but on detail to GFEBS). OASA(FM&C) ( ) 2/1/2005 9/30/2011 9/30/2008 40% 0% October 2008 - Sent request for update to Steve Barth (from CE but on detail to GFEBS). 40 GF 2.1.1.1.16 Establish similar or compatible cost accounting processes throughout the Army (SFFAS # 4, par. 73) OASA(FM&C) 2/1/2005 9/30/2011 9/30/2008 5% 0% 36 GF 2.1.1.1.8 37 GF 2.1.1.1.9 38 GF 2.1.1.1.10 39 GF 2.1.1.1.15 30 Goal 2 Statement of Net Cost Due Tasks G l 2: St t t fN tC tD T k Commitment to Current and Future Readiness # Fund WBS Task Lead Identify Requirements to accurately report Net Cost of Operations DFAS-IN Define and accumulate outputs, and if feasible, quantify each type of output in units (SFFAS # 4, par. 79) OASA(FM&C) Recognize acquisition costs or construction costs of national defense or heritage PP&E in the costs of the entity or program making the acquisition (SFFAS # 4, OACSIM par. 103) OASA(FM&C) Accumulate costs by responsibility segment (SFFAS # 4, par. 117) Classify accumulated cost by type of resource (SFFAS # 4, par. 119) Maintain information on quantitative units related to various cost estimates when appropriate and cost effective (SFFAS # 4, par. 119) Assign intra-entity costs to segments that receive the services and products (SFFAS # 4, par. 122) Support Start Date 10/1/1998 Finish Date 9/30/2011 9/30/2011 9/30/2008 % Complete 10% 9% 1% 0% Comments GF 2.1.1.1 October 2008 - Sent request for update to Steve Barth (from CE but on detail to GFEBS). October 2008 - Sent request for update to Steve Barth (f B th (from CE but on detail t GFEBS) b t d t il to GFEBS). 41 GF 2.1.1.1.17 2/1/2005 42 GF 2.1.1.1.25 2/1/2005 9/30/2011 9/30/2008 9/30/2011 9/30/2008 9/30/2011 9/30/2008 9/30/2011 9/30/2008 9/30/2011 9/30/2008 0% October 2008 - Sent request for update to Steve Barth (from CE but on detail to GFEBS). 0% 1% 0% October 2008 - Sent request for update to Steve Barth (from CE but on detail to GFEBS). October 2008 - Sent request for update to Steve Barth (from CE but on detail to GFEBS). 0% October 2008 - Sent request for update to Steve Barth (from CE but on detail to GFEBS). 0% 43 GF 2.1.1.1.31 OASA(FM&C) 2/1/2005 44 GF 2.1.1.1.32 OASA(FM&C) 2/1/2005 45 GF 2.1.1.1.33 OASA(FM&C) 2/1/2005 46 GF 2.1.1.1.34 OASA(FM&C) 2/1/2005 31 Goal 7: Financial Feeder System FFMIA Compliance Due Tasks D T k Commitment to Current and Future Readiness # Fund GF 7.7 WBS Task Property Book Unit Supply Enhanced (PBUSE) Lead PEO-EIS Support OASA(FM& C), AAA Start Date 1/1/2003 Finish Date 3/30/2009 % Complete 80% October 2008 - OASA(FM&C) is awaiting formal decision on the way ahead for PBUSE. PBUSE has been deemed by Army G-4 as a legacy y y p y system and is to tentatively be replaced by Global Combat Support System - Army ( GCSS-A). Request a 1 quarter slip to 12/31/08. July 2008 - This task was updated at the April 2008 CFO IPR to reflect the 13-Apr-08 LMP release. The April 2008 release was implemented correctly, is functioning properly, and did not negatively impact the system system. 7/1/2008 7/14/2008 100% October 2008 - The 16 Aug 08 release was implemented as planned, LMP executed a complete Final Regression Test against the release with no issues, and no impacts to FFMIA certification. The November 2008 release is in FRT until 31 Oct 08. 7/16/2008 9/30/2008 100% 0% Comments 47 GF 7.7.14 Both 7.11 Formally request an FFMIA compliance audit on PBUSE from AAA Logistics Modernization Program (LMP) OASA(FM&C) PEO-EIS AMC 4/1/2008 10/1/1998 12/31/2008 9/30/2008 9/30/2010 25% 44% 48 Both 7.11.17 Determine impact of April 2008 LMP release on system's FFMIA compliance. PEO-EIS AMC, OASA(FM& C) 49 Both 7.11.18 Determine i D t i impact of A t f August S t b 2008 LMP t September release on system's FFMIA compliance. PEO-EIS AMC, OASA(FM& C) 32 Goal 7: Financial Feeder System FFMIA Compliance Due Tasks D T k Commitment to Current and Future Readiness # Fund WBS Task Lead GF 7.15 Formerly Used Defense Sites Management Information System (FUDSMIS) USACE 50 GF 7.15.4 Obtain approval for Requirement Determination report from OASA(FM&C) AAA Support OACSIMISE, OASA(FM& C), AAA USACE, USACE OACSIMISE, OASA(FM& C) Start Date Finish Date % Complete Comments 1/1/2008 12/30/2011 4% (A-2008-0222-FFM) October 2008 - Final Report (A 2008 0222 FFM) published 10 September 2008. 100% 1% October 2008 - No initial system functionality issues were discovered in the initial DFAS Blue Book requirements review. USACE determined next steps would b t draft examples of how t t ld be to d ft l fh each requirement was being met, in preparation for AAA testing. 0% July 2007 - This is a continus effort by OASA(FM&C) The scope of systems continues to be identified by ERP efforts. 7/15/2008 8/14/2008 51 GF 7.15.5 Implement CFO compliance strategy to bring system functionality into compliance with the DFAS Blue Book and JFMIP USACE 8/18/2008 12/31/2008 8/29/2008 52 Both 7.16 Identify any additional feeder systems, existing or future needs, that are critical to the Army and must be CFO-compliant OASA(FM&C) PEO-EIS PEO-EIS 12/30/1998 9/30/2012 9/30/2008 75% 33 Goal 8: Internal Controls and Compliance with Laws and R d Regulations D T k l ti Due Tasks Commitment to Current and Future Readiness # Fund Both 8.2 WBS Task Correct identified material weaknesses affecting CFO reporting and compliance Lead OASA(FM&C) Support Start Date 6/1/1999 Finish Date 9/30/2011 % Complete 40% 33% Comments 53 GF 8.2.10 Correct identified deficiencies related to Funds Control Module (FCM) as reported by USARPAC and National Guard Bureau for FY08. OASA(FM&C) AAA 8/31/2006 9/18/2008 9/30/2008 100% 50% October 2008 - Per a recently released draft of AAA audit on Funds Control Module in September 2008 no material functionality issues exsist within FCM. However, OASA(FM&C)'s , ( ) response to the Audit (dated 18 September 2008) did recognize the one finding/recommendation to establlish a training quality assurance process to address FCM user training needs. The next organized training will be held in the March 2009 timeframe to coincide with the deployment of GFEBS release 1.3 in April 2009. 2009 This release will contain an interface to FCM. The Commands can also request user training as needed from the FCM contractor. 34 Summary of Coming Due Tasks: 1 O t – 31 D 2008 Oct Dec Commitment to Current and Future Readiness Coming Due Tasks AAA 4 AMC 0 Army G-4 9 ARNG 1 DFAS-IN 3 DoD D D IG 1 FINCOM 3 OASA(ALT) 1 OASA(FM&C) 15 OUSD(C) 1 PEO-EIS 1 USACE 1 TOTAL 40 Revised Completion On Date Completed Schedule 4 2 5 1 1 3 1 5 1 1 18 2 1 2 Deleted TBD 7 3 1 9 13 0 0 35 Goal 1: Fund Balance with Treasury Coming Due Tasks T k Commitment to Current and Future Readiness # Fund WBS Task Identify Requirements to accurately report FBWT Lead DFAS-IN Support Start Date 6/28/1999 Finish Date 9/30/2011 % Complete 74% September 2008 - Based on a discussion between OUSD(C), ASA(FM&C and DFAS regarding the scope of the limited GF FBWT assertion, OUSD(C) agreed to provide to ASA(FM&C) and DFAS (i written f d (in itt form) th ) the Department's expecations for the limited assertion o fthe reconciliation between Army and Department of Treasury. The expecations will be addressed as the assertion package is prepared. Comments GF 1.1.1.1.1 1 1.1.1.1.1.4.1 Provide OUSD(C)'s expectations, requirements, and definition of detailed supporting documentation for Army's limited assertion on the reconcilation of Army GF FBWT with the Department of Treasury OUSD(C) 9/30/2008 10/31/2008 50% 0% 36 Goal 1 Accounts Receivable C i D T k G l 1: A t R i bl Coming Due Tasks Commitment to Current and Future Readiness % Complete 46% October 2008 - On target to complete. DFAS provided the A/R audit readiness validation plan and OASA(FM&C) will be providing to the audit community for review during Q1 FY2009 Q1, FY2009. # Fund WBS GF 1.1.4.1.1.3 Task Implement sustainable business process to report Receivables (Public) Lead DFAS-IN Support Start Date 8/1/2005 Finish Date 9/30/2011 Comments 2 GF 1 1 4 1 1 3 7 1.1.4.1.1.3.7 GF 1.1.4.1.2.3 Provide audit readiness validation plan (Receivables) to audit community for review (Public) OASA (FM&C) Implement sustainable business process to report Receivables DFAS-IN 4/30/2007 10/3/2001 12/31/2008 9/30/2011 0% 31% 3 GF 1.1.4.1.2.3.6 Provide audit readiness validation plan (Receivables) to audit community for review (Intragovernmental) OASA (FM&C) October 2008 - On target to complete. DFAS provided the A/R audit readiness validation plan and OASA(FM&C) will be providing to the audit community for review during Q1, FY2009. 8/1/2006 12/31/2008 0% 37 Goal 1 Accounts Receivable C i D T k G l 1: A t R i bl Coming Due Tasks Commitment to Current and Future Readiness % Complete 30% October 2008 - On target to complete. DFAS provided the A/R audit readiness validation plan and OASA(FM&C) will be providing to the audit it f i d i Q1, FY2009. community for review during Q1 FY2009 4/30/2007 10/3/2001 12/31/2008 9/30/2010 0% 27% October 2008 - On target to complete. DFAS provided the A/R audit readiness validation plan and OASA(FM&C) will be providing to the audit community for review during Q1, FY2009. y g , 4/30/2007 12/31/2008 0% # Fund WBS WCF 1.1.5.1.1.3 Task Implement sustainable business process to report Receivables (Public) Lead DFAS-IN Support Start Date 10/3/2001 Finish Date 9/30/2010 Comments 4 WCF 1.1.5.1.1.3.4 WCF 1.1.5.1.2.3 Provide dit P id audit readiness validation plan (R di lid ti l (Receivables) i bl ) to audit community for review (Public) OASA (FM&C) Implement sustainable business process to report Receivables (Intragovernmental) DFAS-IN 5 WCF 1.1.5.1.2.3.4 Provide audit readiness validation plan ( p (Receivables) ) to audit community for review (Intragovernmental) OASA (FM&C) 38 Goal 1: Cash & Other Monetary Assets Coming Due Tasks D T k Commitment to Current and Future Readiness # Fund WBS Task Discovery and Correction (Cash and Other Monetary Assets) OMB Circular, A-123, Appendix A (Cash and Other Monetary Assets) Internal Controls over Army, General Fund, Cash and Other Monetary Assets Held in Southwest Asia (Project D2008-D000FP-0132) (P j t D2008 D000FP 0132) Lead DFAS-IN DFAS Support Start Date 9/30/1994 8/16/2005 Finish Date 10/29/2009 12/31/2008 % Complete 78% 29% August 2007 (DFAS scrub) - Date change from 6/30/08 to 12/31/08 requested to align with General F d t k G l Fund task. Comments GF 1.1.6.1 6 GF 1.1.6.1.2 7 GF 1 1 6 1 2 4 1.1.6.1.2.4 DoDIG D DIG 2/25/2008 12/31/2008 10% 39 Goal 1: Inventory & Related Property Coming Due Tasks T k Commitment to Current and Future Readiness % Complete # Fund WBS GF 1.1.7.1.1 Task Identify Requirements to accurately report Inventory and Related Property (includes OM&S and CAWCF Inventory) Lead Support Start Date Finish Date Comments ARMY G-4 AMC 3/2/2001 1/31/2014 12% October 2008 - Army G-4 with assistance from ASA(FM&C) completed a gap analysis on ARs 710-2, 735-5 and 710-1 and determined that the Army guidance related to accounting treatment of OM&S was acceptable. 8 GF 1.1.7.1.1.9 WCF 1.1.8.1.1 Publish Army implementation guidance Identify Requirements to accurately report Inventory ARMY G-4 ARMY G-4 AMC AMC 3/5/2001 10/3/2000 09/30/2008 12/31/2008 3/31/2011 100% 52% 36% 31% 9 WCF 1.1.8.1.1.6 10 WCF 1.1.8.1.1.9 Publish Army implementation guidance Develop a methodology to convert from current inventory valuation processes to the standard valuation method selected (MAC) Validate the AMC Guidance and AMCOM conversion process to convert inventory from LAC to MAC. ARMY G-4 AMC 3/5/2001 09/30/2008 12/31/2008 03/31/2009 12/30/2008 03/31/2009 12/30/2008 100% 48% October 2008 - Army G-4 with assistance from ( ) p gap y ASA(FM&C) completed a g p analysis on ARs 710-2, 735-5 and 710-1 and determined that the Army guidance related to accounting treatment of OM&S was acceptable. PEO-EIS 6/30/2008 0% client October 2008 - Awaiting request from client. Finish date changed from 12/31/08 to 3/31/09. 0% 11 WCF 1.1.8.1.1.9.1 AAA AMC 6/30/2008 40 Goal 1 General E i G l 1: G l Equipment C i D T k t Coming Due Tasks Commitment to Current and Future Readiness # Fund WBS Task Implement sustainable business process to report General Equipment Lead ARMY G-4 Support AMC Start Date 10/1/1998 Finish Date 12/31/2009 % Complete 70% March 5 2007: New task added. Accomplishment of this milestonFIAR Plan Key Milestone is dependant on OUSD(AT&L)'s formulation and dissemination of core competencies and a t t i h it l l for APO strategic human capital plan f APOs. OUSD (AT&L)'s milestone date for these tasks is 12/31/08. Comments GF 1.1.9.1.2 12 GF 1.1.9.1.2.7 WCF 1.1.10.1.2 Align Accountable Property Officer resources to the appropriate human capital strategic plan. Implement sustainable business process to report General Equipment IMCOM ARMY G-4 ARMY G-4 Army G-4, IMCOM, ARNG, ARNG OUSD (AT&L) 3/5/2007 10/1/1998 12/30/2008 9/30/2011 6% 40% 13 WCF 1.1.10.1.2.5 Align Accountable Property Officer resources to the appropriate human capital strategic plan. AMC ARMY G-4 Army G-4 AMC, OUSD (AT&L) 3/5/2007 12/31/2008 0% July 2008 IPR - Army G-4 recommends an ownership change to this task to AMC. The Army G-4 supply policy for General Equipment does not perscribe civilian personnel goals/requirements. This information would be promogulated by NSPS or G-1 personnell policy that is enforced by IMCOM for general funded installations. A revised completion date will be provided by the owner of the task. 41 Goal 1 Military E i G l 1: Milit Equipment C i D T k t Coming Due Tasks Commitment to Current and Future Readiness # Fund WBS Task Identify Requirements to accurately report Military Equipment (Note 10.E) Revise relevant policies to require the PMs to enter end item receipts into PBUSE as part of their regular operations. Lead ARMY G-4 Support OASA (ALT) OASA (ALT), OASA (FM&C) Start Date 10/1/2002 % Complete 80% 12/31/2010 75% Finish Date Comments GF 1.1.11.1.1 14 GF 1.1.11.1.1.3 Army G-4 2/27/2008 10/30/2008 0% February 2008 - The entry into PBUSE will replace the current manual population of data into CAMS-ME. 42 Goal 1 Internal Use Software Coming D T k G l 1: I t l U S ft C i Due Tasks Commitment to Current and Future Readiness % Complete 80% 78% # Fund WBS WCF 1.1.13.1.2 Task Implement sustainable business process to Report Internal Use Software Lead AMC Support OASA (FM&C) Start Date 10/1/2003 Finish Date 2/27/2009 Comments October 2008 - OASA(FM&C) addressed IUS in the General Equipment Data Quality Improvement Plan, on which the audit community commented in Q3 & Q4, FY 2008. Q4 2008 15 WCF 1.1.13.1.2.4 Provide an Internal Use Software audit readiness validation plan to audit community for review OASA (FM&C) 9/30/2008 12/31/2008 100% 0% 43 Goal 1: Government Furnished Equipment Coming Due Tasks D T k Commitment to Current and Future Readiness # Fund WBS Task Identify Requirements to accurately report Government Furnished Equipment (Note 10.E) Lead OASA (ALT) Support ARMY G-4 Start Date 6/4/2002 Finish Date 3/31/2009 % Complete 37% October 2008 - There still has been no actions taken to capture GFE for financial reporting. The suggested completion date should be moved out until Dec 2010. However, as part of the Data Quality Integrity Plan, site visits will assist PBO's in procedures for retaining source documentation. 7% January 2007 IPR - Recently requested an update from OUSD(ATL) for DFARS Case and related IUID guidance dissemination. Finish date moved from 3/31/07 to 12/31/07 to allow for g g policy y securing and reviewing the latest IUID p update from OUSD(C) and associated implementation schedule; and to determine the Army-wide method (e.g., PBUSE) to capture additional reporting data elements and associated implementation schedule. Comments GF 1.1.14.1.1 16 GF 1.1.14.1.1.3 Retain source documentation for all capitalized government furnished equipment ARMY G-4 OASA (FM&C) 10/1/2003 12/31/2010 12/31/2008 17 GF 1.1.14.1.3 WCF 1.1.15.1.1 Report Government Furnished Equipment in accordance with a sustainable business process Identify Requirements to accurately report Government Furnished Equipment (Note 10.E) OASA (ALT) OASA (ALT) ARMY G-4 9/30/2005 6/4/2002 12/31/2008 3/31/2009 0% 37% 18 WCF 1.1.15.1.1.3 Retain source documentation for all capitalized government furnished equipment ARMY G-4 OASA (FM&C) 10/1/2003 12/31/2010 12/31/2008 October 2008 - There still has been no actions taken to capture GFE for financial reporting. The suggested completion date should be moved out until Dec 2010. However, as part of the Data Quality Integrity Plan, site visits will assist PBO's in procedures for retaining source documentation. 7% 44 Goal 1 Other A G l 1: Oth Assets Coming Due T k t C i D Tasks Commitment to Current and Future Readiness # Fund WBS GF 1 1 18 1 1 1.1.18.1.1 GF 1.1.18.1.1.2 Task Discovery and Correction (Public) Implement sustainable business process to Report Other Assets (Public) Lead DFAS-IN DFAS IN OASA (FM&C) Support Start Date 10/2/2001 6/1/2006 Finish Date 9/30/2011 7/31/2008 12/31/2008 % Complete 31% 100% 0% Comments 19 20 GF GF 1.1.18.1.1.2.1 1.1.18.1.2 1.1.18.1.2.1 Confirm non-capitalized activities business processes for Other Assets are sustainable (Public) OASA (FM&C) Discovery and Correction (Intragovernmental) Identify Requirements to accurately Report Other Assets (Intragovernmental) DFAS-IN DFAS-IN DFAS-IN, EUSA, USACE, ARNG, USAEUR 6/1/2006 10/1/2001 10/1/2001 7/31/2008 12/31/2008 9/30/2011 10/31/2009 12/31/2008 21 GF 100% 0% 39% 36% 84% 77% October 2008 - Through meetings with DFAS and OASA(FM&C) - FOF information was obtained as relates to the accounting process for non-capitalized activites. It was noted that noncap activities follow the AR 37-1 and report transaction data to DFAS for consolidation into various financial sytems and DDRS for financial reporting. Individual account/transaction discrepancies for non-cap activites are managed in OASA(FM&C) - FOF. At the time an assertion package will be prepared, OASA(FM&C) - FOF will prepare a portion of the documentation as it relates to the nuances of addressing non-cap process and issues. 22 GF GF 1.1.18.1.2.1.3 1.1.18.1.2.2 1 1 18 1 2 2 Separately report advances and prepayments to federal entities and non-federal entities (Intragovernmental) (SFFAS # 1, par. 61) Implement sustainable business process to Report Other Assets (Intragovernmental) DFAS-IN OASA (FM&C) DFAS-IN DFAS IN 10/25/2001 3/2/2006 10/31/2009 12/31/2008 9/30/2011 65% 50% 32% 0% October 2008 – Completion of this task is dependent on the cancellation of the remaining open allotment funds under the National Guard Bureau appropriations. National Guard open allotments will cancel at the end of FY 2009 closing this action. 23 GF 1.1.18.1.2.2.1 Confirm non-capitalized activities business processes for Other Assets are sustainable (Intragovernmental) OASA (FM&C) DFAS-IN, EUSA, USACE, ARNG, USAEUR 6/1/2006 7/31/2008 12/31/2008 100% 0% October 2008 - Through meetings with DFAS and OASA(FM&C) - FOF information was obtained as relates to the accounting process for non-capitalized activites. It was noted that noncap activities follow the AR 37-1 and report transaction data to DFAS for consolidation into various financial sytems and DDRS for financial reporting. Individual account/transaction p p g discrepancies for non-cap activites are managed in OASA(FM&C) - FOF. At the time an assertion package will be prepared, OASA(FM&C) - FOF will prepare a portion of the documentation as it relates to the nuances of addressing non-cap process and issues. 45 Goal 1 Accounts Payable C i D T k G l 1: A t P bl Coming Due Tasks # Commitment to Current and WBS Future Fund Readiness GF 1.2.1.1.1.3 Task Implement sustainable business process to Report Accounts Payable (Public) Lead DFAS IN DFAS-IN Support Start Date 10/25/2001 Finish Date 9/30/2011 % Complete 41% 40% Comments 24 GF GF 1.2.1.1.1.3.6 1.2.1.1.2.3 Improve and enforce the use of WAWF to process vendor invoices at field level to provide accurate and timely information related to Vendor Pay trans. and reduce untimely or late submission of RRs to alleviate the Army's non compliance with PPA.(Public) Implement sustainable business process to Report Accounts Payable (Intragovernmental) FINCOM DFAS-IN DFAS-IN 8/15/2007 10/25/2001 12/31/2008 9/30/2011 66% 50% 34% October 2008 - Secretary Ford and Mr. Argodale's memo's have resulted in increased WAWF RR and invoice usage. From the 2007 baseline the Army's percentage of WAWF usage for RR's increased 28.91% or more than doubled to 49.62% from 20.61% through the end of FY08. Invoice usage during this same period increased by 25.28%, from 23.89% to 49.17%. Based on performance to date the Army's percentage of Army s completion needs for WBS 1.2.1.1.1.3.6 needs to be adjusted to 66% complete. 25 GF 1.2.1.1.2.3.6 WCF 1.2.2.1.1.3 Improve and enforce the use of WAWF to process vendor invoices at field level to provide accurate and timely information related to Vendor Pay trans. and reduce untimely or late submission of RRs to alleviate the Army's non compliance with PPA.(Public) p p Implement sustainable business process to Report Accounts Payable (Public) FINCOM DFAS-IN DFAS-IN 8/15/2007 10/25/2001 12/31/2008 9/30/2010 66% 50% 41% October 2008 - Secretary Ford and Mr. Argodale's memo's have resulted in increased WAWF RR and invoice usage. From the 2007 baseline the Army's percentage of WAWF usage for RR's increased 28.91% or more than doubled to 49.62% from 20.61% through the end of FY08. Invoice usage during this same period increased by 25.28%, from 23.89% to 49.17%. Based on performance to date the Army's percentage of completion needs for WBS 1.2.1.1.1.3.6 needs to be adjusted to 66% complete. 26 WCF 1.2.2.1.1.3.5 Improve and enforce the use of WAWF to process vendor invoices at field level to provide accurate and timely information related to Vendor Pay trans. and reduce untimely or late submission of RRs to alleviate the Army's non compliance with PPA.(Public) FINCOM DFAS-IN 8/15/2007 12/31/2008 66% 50% October 2008 - Secretary Ford and Mr. Argodale's memo's have resulted in increased WAWF RR and invoice usage. From the 2007 baseline the Army's percentage of WAWF usage for RR's increased 28.91% or more than doubled to 49.62% from 20.61% through the end of FY08. Invoice usage during this same period increased by 25 28% from 23 89% to 49 17% Based on 25.28%, 23.89% 49.17%. performance to date the Army's percentage of completion needs for WBS 1.2.1.1.1.3.6 needs to be adjusted to 66% complete. 46 Goal 1 Other Li biliti Coming Due Tasks G l 1: Oth Liabilities C i D T k Commitment to Current and Future Readiness # Fund WBS Task Implement sustainable business process to report Other Liabilities (Public) Lead DFAS-IN Support Start Date 10/31/2003 Finish Date 9/30/2011 % Complete 48% 21% Comments GF 1.2.6.1.1.6 27 GF 1.2.6.1.1.6.2 GF 1.2.6.1.2.2 Confirm non-capitalized activities business processes for other liabilities are sustainable (Public) OASA (FM&C) Implement sustainable business process to report Other Liabilities (Intragovernmental) DFAS-IN DFAS-IN, EUSA, USACE, ARNG, USAEUR 10/31/2003 10/31/2003 7/31/2008 12/31/2008 9/30/2011 100% 0% 48% 24% October 2008 - Through meetings with DFAS and OASA(FM&C) - FOF information was obtained as relates to the accounting process for noncapitalized activites. It was noted that non-cap ti iti follow th 37-1 d t activities f ll the AR 37 1 and report transaction data to DFAS for consolidation into various financial sytems and DDRS for financial reporting. Individual account/transaction discrepancies for non-cap activites are managed in OASA(FM&C) - FOF. At the time an assertion package will be prepared, OASA(FM&C) - FOF will prepare a portion of the documentation as it relates to the nuances of addressing non-cap process and issues. 28 GF 1.2.6.1.2.2.2 Confirm non-capitalized activities business processes for other liabilities are sustainable (Intragovernmental) OASA (FM&C) DFAS-IN, EUSA, USACE, USACE ARNG, USAEUR 10/31/2003 7/31/2008 12/31/2008 100% 0% October 2008 - Through meetings with DFAS and OASA(FM&C) - FOF information was obtained as relates to the accounting process for noncapitalized activites. It was noted that non cap non-cap activities follow the AR 37-1 and report transaction data to DFAS for consolidation into various financial sytems and DDRS for financial reporting. Individual account/transaction discrepancies for non-cap activites are managed in OASA(FM&C) - FOF. At the time an assertion package will be prepared, OASA(FM&C) - FOF will prepare a portion of the documentation as it relates to the nuances of addressing non-cap process and issues. 47 Goal 1 Other Li biliti Coming Due Tasks G l 1: Oth Liabilities C i D T k Commitment to Current and Future Readiness # Fund WBS Task Implement sustainable business process to report Other Liabilities (Public) Lead DFAS-IN Support Start Date 10/31/2003 Finish Date 9/30/2010 % Complete 57% 36% Comments WCF 1.2.7.1.1.2 29 WCF 1.2.7.1.1.2.2 WCF 1.2.7.1.3.2 USACE, EUSA, Confirm non-capitalized activities business processes ARNG, DFASfor other liabilities are sustainable (Public) OASA (FM&C) IN 10/31/2003 Implement sustainable business process to report Other Liabilities (Intragovernmental) DFAS-IN 10/31/2003 7/31/2008 12/31/2008 9/30/2010 100% 0% 57% 36% October 2008 - Through meetings with DFAS and OASA(FM&C) - FOF information was obtained as relates to the accounting process for noncapitalized activites. It was noted that non-cap activities f ll the AR 37 1 and report ti iti follow th 37-1 d t transaction data to DFAS for consolidation into various financial sytems and DDRS for financial reporting. Individual account/transaction discrepancies for non-cap activites are managed in OASA(FM&C) - FOF. At the time an assertion package will be prepared, OASA(FM&C) - FOF will prepare a portion of the documentation as it relates to the nuances of addressing non-cap process and issues. 30 WCF 1.2.7.1.3.2.2 Confirm non-capitalized activities business processes for other liabilities are sustainable (Intragovernmental) OASA (FM&C) DFAS-IN, EUSA, USACE, USACE ARNG, USAEUR 10/31/2003 7/31/2008 12/31/2008 100% 0% October 2008 - Through meetings with DFAS and OASA(FM&C) - FOF information was obtained as relates to the accounting process for noncap ta ed act tes t as oted that o cap capitalized activites. It was noted t at non-cap activities follow the AR 37-1 and report transaction data to DFAS for consolidation into various financial sytems and DDRS for financial reporting. Individual account/transaction discrepancies for non-cap activites are managed in OASA(FM&C) - FOF. At the time an assertion package will be prepared, OASA(FM&C) - FOF will prepare a portion of the documentation as it relates to the nuances of addressing non-cap process and issues. 48 Goal 6 G l 6: RSSI Coming D T k C i Due Tasks Commitment to Current and Future Readiness % Complete 56% 21% # Fund WBS GF 6.1 GF 6.1.2 31 Task Discovery and Correction (RSSI) Implement sustainable business process to report RSSI Report RSSI in accordance with a sustainable business process Lead OASA (FM&C) OASA (FM&C) Support Start Date 10/2/1998 10/2/1998 Finish Date 9/30/2010 03/31/2009 12/31/2008 03/31/2009 12/30/2008 Comments 32 GF 6 1 3 6.1.3 OACSIM, OASA (ALT), OASA (FM&C) ARNG 10/1/2001 89% October 2008 - ARNG has encountered a delay in the implementation of PRIDE Web due to unforseen data migration challenges with the application. Once PRIDE Web is complete, logic of the report will meet appliable financial requirements. Estimated timetable is 3/31/2009. 33 GF 6.1.3.2 Re-Report Investments in Non-Federal Physical Property using PRIDE ARNG OASA (FM&C) 9/30/2005 03/31/2009 12/30/2008 75% 49 Goal 7: Financial Feeder System FFMIA Compliance Coming Due Tasks C i D T k Commitment to Current and Future Readiness # Fund WBS Task Lead Support OASA (FM&C), AAA Start Date Finish Date % Complete Comments GF 7.7 34 GF 7.7.15 Both 7.9 Both 7.9.14 35 Property Book Unit Supply Enhanced (PBUSE) Conduct follow-up audit of implemented corrective actions Integrated Facilities System (IFS) Conduct follow-up audit of i l C d t f ll dit f implemented corrective t d ti actions Planning Resource Infrastructure Decision and Evaluation (PRIDE) System PEO-EIS AAA OACSIM AAA 1/1/2003 7/1/2008 11/1/2000 7/1/2008 AAA OACSIM OASA (FM&C), AAA 3/30/2009 06/30/2009 12/30/2008 9/30/2009 06/30/2009 12/30/2008 80% 0% 75% 0% 60% 53% October 2008 - ARNG has encountered a delay in the implementation of PRIDE Web due to g g unforseen data migration challenges with the application. Once PRIDE Web is complete, a full validation of the application will be conducted in preparation for FFMIA compliance audit. Estimated timetable for validation effort will be June 31, 2009. October 2008 - No request for followup received , date changed from 12/31/08 to 6/30/09. October O t b 2008 - N request f f ll No t for followup received , i d date changed from 12/31/08 to 6/30/09. GF 7.12 ARNG 10/2/2000 6/30/2009 36 GF 7.12.10 Implement corrective action plan to bring all current and added system functionality into substantial compliance with the DFAS Blue Book and JFMIP ARNG 5/16/2003 06/30/2009 12/30/2008 70% 30% 50 Goal 7: Financial Feeder System FFMIA Compliance Coming Due Tasks C i D T k Commitment to Current and Future Readiness # Fund WBS Task Lead Support OACSIMISE, OASA (FM&C), AAA Start Date Finish Date % Complete Comments GF 7.15 Formerly Used Defense Sites Management Information System (FUDSMIS) USACE 1/1/2008 12/30/2011 4% October 2008 - Scheduling review of each of the 80 identified requirements and developing some text t t or examples indicating h USACE i l i di ti how is meeting the requirement. Current schedule for this work to be completed is in December 2008. AAA is currently scheduled to begin requirements testing in January 2009. 37 GF 7.15.6 Develop test scripts to demonstrate compliance with identified functional requirements USACE OACSIMISE, OASA ( (FM&C), ) AAA 8/1/2008 12/31/2008 10/09/2008 10% 30% GF 7.15 Formerly Used Defense Sites Management y g Information System (FUDSMIS) USACE 1/1/2008 12/30/2011 4% October 2008 - Awaiting request for system testing audit. Finish date changed to 6/30/09 from 12/31/08. 38 GF 7.15.7 Conduct FFMIA compliance attestation and provide report on the system compliance status AAA 9/1/2008 06/30/2009 12/30/2008 0% 51 Goal 8: Internal Controls and Compliance with Laws and R d Regulations D T k l ti Due Tasks Commitment to Current and Future Readiness # Fund WBS Task Correct identified General Fund deficiencies in Army internal controls over financial statement reporting Lead Support Start Date Finish Date % Complete Comments GF 8.3.1 OASA (FM&C) OASA (FM&C), OACSIM, CIO/Army GCIO/A G 6, OASA (ALT) 9/27/2002 9/28/2012 27% Not to sure about these last two. Are we talking about all the ongoing efforts to account for property? 39 GF 8.3.1.8 WCF 8.3.2 Correct identified deficiencies in accounting for General Property, Plant, and Equipment ARMY G-4 Correct identified Working Capital Fund deficiencies affecting Army internal controls over financial statement reporting OASA (FM&C) 9/30/2002 12/31/2008 48% 9/27/2002 OASA (FM&C), ( ) OACSIM, CIO/Army G6, OASA(ALT) 1/31/2014 19% Not to sure about these last two. Are we talking about all the ongoing efforts to account for g g property? 40 WCF 8.3.2.7 Correct identified deficiencies in accounting for General Property, Plant, and Equipment ARMY G-4 9/30/2002 12/31/2008 50% 52 Upcoming M ti U i Meetings Commitment to Current and Future Readiness When: Time: Where: 4th Quarter, FY 2008 ACE November 13, 2008 13 10:00 - 11:30 Pentagon Conference Center, Room B1 1st Quarter, FY 2009 IPR January 24, 2009 08:00 - 16:00 IBM Global Business Services Fair Lakes Facility, Room 6A06/07 1st Quarter, FY 2009 ACE February 12, 2009 10:00 - 11:30 Pentagon Conference Center, Room B7 When: Time: Where: When: Time: Where: 53