Honorable Mary Sally Matiella
Assistant Secretary of the Army
(Financial Management &
Comptroller)
2 June 2010
In Tune with Army Financial Management
Agenda

Secretary Hale’s Priorities

Accountability

Auditable Financial Statements

General Fund Enterprise Business System
(GFEBS)
In Tune with Army Financial Management
1
HON Hale’s Priorities
HON Hale’s Four Priorities for the FM Community
1. Stretch Dollars
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“Tooth-to-tail” concerns raised by SEC Gates
Pruning [excess, duplicative] programs proposed (FCS)
Acquisition Reform
Operational efficiencies, i.e. In-Sourcing
Find excess, duplicative programs, cheaper initiatives, savings
for other priority programs/issues
Cost Culture initiatives – cost consciousness
2. Support the Warfighter
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More help; right skills; right systems
Less cash in theater
Sustain cost culture
What keeps us up at night:
 Flexibility; meeting needs and stay on the legal side
 Accountability; cost consciousness
 [No] Controlling requirements appetites
In Tune with Army Financial Management
2
HON Hale’s Priorities (cont’d)
HON Hale’s Four Priorities for the FM Community
3. Financial Information and Audit Readiness
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Better, quicker, useful information
Auditable data, thus, statements
GFEBS vs. STANFINS; STANFINS sustainment
Appropriations received; verify allocation of funds per Congress’
directions
Statements of Budgetary Resources; complete and accurate
recording of obligations
4. Develop FM Workforce
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Develop and sustain well trained FM workforce
Have a plan, know what training you need, choose a mentor
Test based certification – common body of knowledge
Multifunctional FMs
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3
Principles of Accountability
1. Accurately input funding documents.
a. Ensure fund distribution reconciles up and down
the funding chain.
b. Monitor fund balances for overobligations.
2. Accurately input obligating documents.
a. Ensure obligating documents cite a valid fund.
b. Monitor obligations for purpose, time, and amount.
In Tune with Army Financial Management
4
Principles of Accountability
3. Monitor performance of obligating document. Reconcile
entitlement and accounting systems:
a. Execute thorough Joint tri-annual reviews of
obligations.
b. Monitor Intergovernmental orders for status of receipt
and payment.
4. Accrue receipt of service and goods. For example:
a. Month-end accrual of pay.
b. Month-end accrual of service (ex depot and inter
governmental).
c. Other Govt accruals (ex DOL).
5. Match revenues and expenses related to contracts.
In Tune with Army Financial Management
5
Principles of Accountability
6. Match obligations and disbursements.
a. Monitor abnormal balances, e.g., mismatched disbursements
and negative unliquidated obligations.
b. Monitor and reconcile purchase cards and travel cards.
7. Analyze account system for unsupportable amounts, e.g.,
obligations, payables, and receivables.
8. Reconcile accounting systems and Headquarters /
Treasury disbursements.
9. Timely clear reject/suspense/ default files and
transactions.
10.Maintain all supporting documentation  REMAIN
AUDITABLE!!!!
In Tune with Army Financial Management
6
Auditability

Four Statements:
 Balance Sheet
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Statement of Net Cost
Statement of Changes in Net Position
Statement of Budgetary Resources
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Fund Balance with Treasury
Accounts Receivable
Property Plant and Equipment
Accounts Payable
Unexpended appropriations
Unobligated Balance, brought forward Oct 1
Appropriations
Obligations Incurred
Unobligated Balances current year
Gross outlays
GFEBS will get us to auditability
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7
GFEBS: Where We Are and …
Where We Are Going
GFEBS Solution
Current Situation
 Involves maintaining many systems
 Requires many costly interfaces
 Requires entering data in several systems
 Inhibits efficient sharing of data
 Impedes producing comprehensive and
accurate decision data
 Hinders responding timely to questions
 Requires time-consuming and costly
reconciliations
 Implements a single web-based system
 Standardizes processes Army-wide
 Implements standard data structures
 Records transactions in real-time and
provides real-time access to data
 Integrates financial and non-financial/
performance data from functional areas
 Applies commercial-off-the-shelf (COTS)
Enterprise Resource Planning (ERP)
 Applies DOD Standard Financial Information
Structure (SFIS) line of accounting and Real
Property Inventory Requirements (RPIR)
DEBX
DCW
MEPRS
CHCS
TPOCS
GSA
system
DT RS
DL A Lo g
BSM...
DNCS/D
AAS
CCSS
EFR
WAWF
Po w er Tr
ack
WinS
Italian
Lo ca...
Ko rea
Pay...
DCPS
(T &A)
Other
For ei...
AMCISS
ETOS
RATS
PADDS
De fens e
Militar ...
DCD
EDA
DIFS
PBASOC
CISIL
MOCAS
DCAS
CEFT
DPAS
PBASFD
SCTIMS
ADS
UL NAPS
I
UL NAT I
S
UL NTAP
EDM
CCR
MDM S
URL
DT RS-A
LMP
SRD1 (or
ST ANFINS-R)
AFMIS
ATLAS
DML SS
TAMMIS
SARSS
SABS
EAS
PPBE
Ente r...
IFS
TDY
Tr ave...
I2S
GOALS
II
SDS
DCPDS
ODC Pay
System
DIMHRS
DDS
Pr edator
HAS
ARCS
On-Base
CRP
SCRT
ODS
MS
Acce ...
GTS
DJAS
ST ANFINS
FMIS
MED...
ACQUILIN
E/ PRW eb
CAMS-ME
PARSS
CAPS
AVPRAT
SOMARDS
RSBUX
IPAC
Wizar d
OLRV
ST ARS
One Pay
Fadto ol
Db CAS/
Web CAS
ISB
VPIS
SLAD
SAP
AORS
DARS
ASK-FM
TROUPE
RS
HQARS
DDRS
ABIF
CEEM IS
TBS
CBS
DUBOS
PRIDE
DT S
CMS2
AFCOS
BRIX
APCS
NASK
RL AS
BRIM S
RM
Onlin...
TSIM S
SL AMIS
(G8)
218DBR
WSM IS
FADS
IMA
ONLINE
AWPS
TBG
DCPS
PROBE
ARMS
ATAAPS
CAB
FPSI
AMDBE
S
FAS
ACCPAC
CEFM S
FMSS
DJMS
FPU
DSOM
OA
Datab ...
SPS
ATTCMI
S
AVKINP
UT
RMS
BBDB
IATS
BIS
BRAC
FM
FC/SSF
CFRS
COST DI
S
SOFIMS
EACOBS
/EABA...
ST ARPBA
Web TAS
ASARS
RM Online...
FEDS
CDS
RINO
FFMA
WARS
OH
OFD
FIRST
EAS IV
IDSS
FMT P
FMTP
FPBG
CT 1081
AMEDD
PAS
CARE
IMET/FM
IME T/FMS
BS
S SSBS
CMOS
JUS TIS
JUST
IS
CIMS
LNPAYI
NT -IT
LNP AY INT -IT
DARTS
MSN DB
OPA2DB
OPA2SOM...
DASIS
OTDA
eSTADIS
PACIOL
AN
JR
PAOb lig
GCSS-A
PBMS
PYF DB
RM Online...
CDS (2)
RM Online...
IPAC
RM Online...
DEPS
fo r...
DEAMS
TWEL S
IBO
RM Online...
ST ARPBA
UFRDB
WIMS
DOPS
APVM
COPS
FAS (2)
System View (SV) 1
In Tune with Army Financial Management
As of 31 Dec 2009
8
Summary

SEC Hale’s Priorities

Accountability

Auditability

Auditable Financial Statements

GFEBS
Support the Warfighter through Cost-Informed Financial Management
In Tune with Army Financial Management
9