Joint Reconciliation Program Video Teleconference

1
Joint Reconciliation ProgramVideo Tele-conference
Assistant Secretary of the ArmyFinancial
Management and Comptroller
Phase I Triannual Review Ending January 31, 2008

• March 13, 2008
• 1500-1600

2
Agenda

• Roll Call Mr.
  Argodale
• Opening Remarks Mr. Argodale
• Program Update
• Special Interest Items
• -Prompt Pay Interest DFAS
• -Interagency Agreements
• -Antideficiency Act Violations
• -Accounting Adjustments
• -Managerial Accounting Function Ms. Landrum
• Closing Remarks Mr. Argodale

3
Opening Remarks Mr. John J. Argodale Deputy
Assistant Secretary of the Army (Financial
Operations)
4
CERTIFICATION STATEMENTSNOT SUBMITTED

• OA 8A HQ, THIRD ARMY (ARCENT)
• OA 40 MDW

5
Program Update
6
FY 08 Canceling AppropriationsActual vs.
Straight Line Liquidation

• By Aug 31, 2008
• Reduce unliquidated obligations to zero

DATA SOURCE DFAS REPORT
7
Canceling Appropriations FY06 -
FY08
DATA SOURCE DFAS
8
Canceling Appropriations

• KUDOS!
• Canceling Amount reduced more than 36 (Straight
  Line)
• OA Command Oct 07 Jan 08
  Reduced
• 50 USASOC .09M .01M
  95
• 18 NGB 16.42M 4.73M
  71
• 38 TRADOC .17M .09M
  46
• 6A AMC 64.00M 34.75M
  46
• 86 SOUTHCOM 4.73M 2.62M
  45
• 41 ATEC 3.33M 1.85M
  44

9
Army Payoff -Canceling Appropriations
Funded as of Jan 31, 2008 AFH
-0- MCA 6,719.00 PROC
14,876,931.50 RDTE 726,265.91 MPA
-0- OMA
3,140,479.37 Total 18,750,395.78
Total Potential Liability FY03-FY08
684.90 Total Paid FY03 - FY08
53.75
Millions
DATA SOURCE DFAS, ARMY BUDGET
10
Fourth Expired Year(millions)

• By 31 Aug 2008
• Reduce 4th expired year by 50 873M

DATA SOURCE DFAS
11
Fourth Expired Year

• KUDOS!
• 4th Expired Amount reduced more than 18
  (Straight Line)
• OA Command Oct 07 Jan 08
  Reduced
• OA '50 USASOC 1.27M .30M
  76.27
• OA 89 USAEUR 24.20M 14.57M
  39.78
• OA '41 ATEC 5.01M 3.04M
  39.18
• OA '18 NGB 56.71M 38.98M
  31.26
• OA '59 ACA .80M .57M
  29.21
• OA '6A AMC 184.16M 134.36M
  27.04
• OA '39 TRADOC .28M .21M
  25.74
• OA '38 TRADOC 1.34M 1.04M
  22.73
• OA '08 USACE 71.49M 55.72M
  22.06
• OA '74 MEDCOM 11.39M 8.99M
  21.01
• OA 21 CID .31M
  .24M 19.32

12
INTRANSITS Disbursements

• By 30 Sep 20087
• Baseline of 30 Sep 2007
• Reduce to zero (gt30 days)

M
gt30
M
0
DATA SOURCE DFAS
13
Unmatched Disbursements

• By 30 Sep 2008
• Reduce Total UMD to be equal to or less than Sep
  30, 2007 balance
• Reduce to zero (gt120 days)

Overall
M
110.7
gt 120
M
0
DATA SOURCE DFAS
14
Negative Unliquidated Obligations

• By 30 Sep 2008
• Reduce Total NULO to be equal to or less than Sep
  30, 2007 Balance
• Reduce to zero (gt120 days)

Overall
M
49
gt120
M
0
DATA SOURCE DFAS
15
NULOs

• 18 Commands did not meet goal of meeting/reducing
  NULOs based on 30 Sep 2007 balance

• COMMAND SEP 07 JAN 08 INCREASE
• B-IMA IMCOM .40M 35.46M 35.06M
• 24 USARC .08M 33.28M 33.20M
• 6A AMC 12.49M 39.92M
  27.43M
• 8A 3RD ARMY
  1.75M 22.85M 21.11M
• 22 RSW .01M 15.36M 15.35M
• 18 NGB .52M 13.83M 13.31M
• 5D PEO INTEL 6.52M 34.69M
  8.17M
• 2A IMCOM .31M 5.20M 4.88M
• 82 USARPAC .34M 4.39M 4.04M
• BM BALLISTIC MISS DEF 1.16M
  4.71M 3.55M
• 36 USASMDC .78M 4.13M 3.35M
• 76 FORSCOM .10M 2.88M 2.78M
• 6B ASC .28M 2.02M 1.74M
• 74 MEDCOM .81M 1.48M .67M
• 41 ATEC .08M .60M .52M
• 57 TRADOC 1.09M 1.40M
  .31M
• 94 USAEUR .03M .28M .25M

Shown in Million
16
Travel AdvancesExpired Years

• By 30 Sep 2008
• Reduce travel advance in expired years to zero

1 Oct 07
31 Jan 08 Decrease Expired Travel Adv
40.5M 30.8 24 Expired Adv
less OA-01 11.5M 8.7 24
Expired Adv OA-01 29.1M
22.1 24
DATA SOURCE DFAS
17
Accounts Receivable

• By 30 Sep 2008
• Reduce Intra-Governmental Receivables gt 30 days
  to 10 percent or less of Total Intra-Governmental
  Receivables
• Reduce Intra-Governmental Receivables Outside DOD
  gt 30 days to 7 percent or less of Total
  Intra-Governmental Receivables Outside DOD
• Reduce Public Receivable gt180 days to 10 percent
  or less of Total Public Receivables

M
DATA SOURCE DFAS
18
Voucher Percentage Summary FY 08 Only
Proliferated Sites
By Sep 30, 2008 Increase DTS Usage to 90
90
19
WAWF Usage Monthly BreakoutTotal ARMY
20
WAWF Usage Monthly BreakoutTotal ARMY
21
WAWF Usage Monthly BreakoutTotal ARMY
22
WAWF Usage Monthly BreakoutTotal ARMY
23
Special Interest Items
24
Prompt Pay Interest Reduction - FYTD
This Chart Shows Accounting System Numbers
Sep FY 07 FY
08 Goal FY 08 YTD Army
82.25 70.00
110.16
25
Prompt Pay Interest Reduction FYTDcont.

• 22 Command did not meet goal of 70 Per Mil
  As of 31 Jan 2008
• Command Per Mil
• 23 CHIEF , ARMY RESERVES 3,281.64
• 84 DEP CHIEF OF STAFF, G8 781.33
• 59 ARMY CONTRACTING AGENCY 610.14
• 24 US ARMY RESERVE COMMAND 602.38
• 2A INSTL MGMT AGENCY (IMA) 525.59
• 50 USA SPECIAL OPERATIONS CMD 430.15
• 17 USA MILITARY ACADEMY 390.93
• 76 FORSCOM 346.30
• 21 CRIMINAL INVESTIGATION DIVISION 326.03
• 28 NATIONAL DEF UNIVERSITY 322.97
• 8G USA SPECIAL FORCES COM 308.74
• 39 USA MILITARY ENTRANCE PROCESSING CMD
  298.51
• 94 USA EUROPEAN COMMAND, Vaihingen, GE
  285.45
• 57 TRADOC 254.69
• 40 MDW 247.74
• 41 USA TEST AND EVALUATION COMMAND 185.91
• 22 SECRETARY OF THE ARMY 169.58

26
Interagency Agreements

• OSD(C) implemented a compressed schedule for
  processing
• preliminary and formal investigation for
  potential Interagency
• Antideficiency Act violations.
• Preliminary phase will be completed in 30 days,
  instead of 90 days.
• Army will accomplish this process using the ADA
• Checklist.
• Results of investigation will be provided to
  Deputy Chief Financial
• Officer (DCFO) at the end of 30 days.
• If a formal investigation is warranted, then
  components will have 180
• days, instead of 270 days from notification to
  complete the formal
• investigation.

27
Interagency Agreements
SUMMARY OF DoD IG AUDITS

• DoD IG identified 130 potential violations
• 96 Million in total value
• 98.5 identified were correctable Bona fide
  need
• related issues (DoD FMR vol.11a, ch.3).
• 10 preliminary Investigations
• 8 were identified as NO ADA
• 2 investigations are still ongoing

28
Interagency Agreements

• To avoid problems, ensure
• Purpose, time, and amount remain applicable.
• Requirements are clearly stated.
• Appropriate approvals are obtained.
• Goods and services are properly provided.
• Open orders are reconciled and canceled where
  appropriate.

29
Interagency Agreements

• Interagency Agreements Reference Tool
• Financial Management
• Acquisition
• Requirements
• Regulations
• Policies
• Serve as a guide to facilitate compliance with
• executing future Interagency Agreements.
• Visit our website at
• http//www.asafm.army.mil/fo/fod/ia/ia.asp

30
Antideficiency Act Violations

• Goal
• 100 Reduction of Total Formal ADA Violation
  Cases as of 30 September 2007
• 80 Reduction of Total Preliminary ADA Violation
  Cases as of 30 September 2007

14
12
M
0
1 Cases at OSD
16
9
3
DATA SOURCE SAFM--FOF
As of 31 January 2008
31
Antideficiency Act Violations
As of 31 January 2008
32
Antideficiency Act ProgramFormal and Preliminary
Cases
CASES
As of 31 January 2008
33
Antideficiency Act ProgramFormal and Preliminary
Cases
OPEN CASES 28
As of 31 January 2008
34
ACCOUNTING ADJUSTMENTS

• DASA(FO) memo, dated November 1, 2007
• Beginning with October 2007 processing, a
  monthly report of all accounting adjustments
  greater than 2 million will be submitted to
  this office
• As of January 2008, 8 of 28 total ACOM, DRU, ASCC
  and other Army Reporting Entities have
  submitted reports.
• 228 adjustments involved Corrections of LOA,
  Document Numbers, APC, etc totaling 942M
• 29 adjustments involved Cost in Process, Depot
  Repairable supply totaling 267M
• Analysis and Query of various systems shows that
  not all commands are complying with memo and
  reporting accounting adjustment.

35
ACCOUNTING ADJUSTMENTS

• DFAS Adjustments
• Rome - Total of 256 JV entries 1,312M Accrued
  Leave Statement of Accountability (Contingency
  Operations) and Electra Errors. Approx 30 of
  Electra Errors due to imbalance between
  accounting system and PBAS 70 due to LOA errors
• Columbus Total of 1,018 JV entries 32,724M
  Accrued Leave Inventory Adjustments GLAC
  Corrections

36
ACCOUNTING ADJUSTMENTS

• DFAS Adjustments (cont.)
• Indianapolis Departmental Monthly Average
• 3,602M MOCAS Payable Adjustment
• 1.69M Gift Fund Adjustment
• 21,634M Balance FBWT and cash with Treasury
• 69.66M Record PBAS Undistributed Program not
  automatically posted to HQARS
• 82.14M Redistribution of Suspense Transactions
  due to System Constraints
• 6.01M Balance field reported disbursements with
  Expenditure reported disbursements on Cash
  Management Report

37
MANAGERIAL ACCOUNTING FUNCTION

• 27 May 2003, ASA(FMC) memo provided core
  responsibilities for installation level
  managerial accountants.
• 1 Oct 2003, Managerial accounting function will
  be mission commander responsibility.
• During FY 2005, AAA conducted audit of managerial
  accounting task matrix
• Matrix re-evaluated in Nov 2006
• Army-wide managerial accounting conference held
  13-14 Aug 2007
• DP91, Garrison Function Review Goal determine
  the right distribution of resource management
  functions between IMCOM and Senior Mission
  Commander
• DASA(FO) supports managerial accounting function
  as an IMCOM responsibility

38
Closing Remarks
39
Joint Reconciliation Program

• Website http//www.asafm.army.mil/fo/fod/jrp/jrp.
  asp
• Centralized mailbox
• JointReconProgram_at_hqda.army.mil
• Next VTC Phase II Reporting, 17 July 2008,
• 1500-1600