Bureau of Medicine and Surgery
Financial Spotlight Review Update
M8 Portal / Quick links / Financial Spotlight Review:
https://www.navmedfinancial.org
June 2012
Financial Spotlight Review (FSR)
Context - DoD is required to assert audit readiness for the Statement of
Budgetary Resources (SBR) by the end of Fiscal Year 2014. As part of Navy
Medicine’s audit readiness effort, the FSR Review was developed to quantify
and measure significant business processes.
Purpose - To discuss the FSR metrics.
Outcome – An understanding of the FSR Metrics sources including
standard operating procedure cross references to illustrate what can be done now
at the field level to optimize the available resources and financial condition. FSR
application is an online tool which provides command spotlights metric
scorecard and helps to monitor regional and activity financial and business
execution.
FOR OFFICIAL USE ONLY
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Financial Spotlight Review (FSR)
Metric Structures
•Categories
•Budgetary Resources
•Accounts Receivable
•Accounts Payable
•Civilian Payroll
•Contracting & Acquisitions
•Purchase Card
•Travel
•Equipment Management
•Command Level Testing (CLT)
Financial Spotlight Review (FSR)
Metrics Structures (Cont’d) METRIC INFO
Financial Spotlight Review (FSR)
Main Metrics
Reporting Metrics
Reporting Metrics (Weekly)
Reporting Metrics (Bi-Weekly)
Reporting Metrics (Quarterly)
Reporting Metrics (Monthly)
Financial Spotlight Review (FSR)
Metric Views
•Regional View
•CUIC View
•Metrics View – Scoring Details
•Enterprise Trend Reports
Financial Spotlight Review
(FSR)
Metric Views (Cont’d)
View page has the following features:
Features
Specify Reporting Period
Specify Reporting Format
Specify Category
Specify View Color/Value
Select Metric Group
Select Command
Select Metric
Export To Excel
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Financial Spotlight Review
(FSR)
Metric Views (Cont’d) - Regional View
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Financial Spotlight Review (FSR)
Metric Views (Cont’d) - CUIC View
Financial Spotlight Review (FSR)
Metric Views (Cont’d) - CUIC View
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Financial Spotlight Review (FSR)
Metric Views (Cont’d) - Scoring Details
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FSR Processing
Data Load and Update
•Receiving data from source
•Parsing
•Validation
•Load to Spotlight database
Update
Twice a week:
Tuesday: 4:00pm ~ 4:30pm
Friday: 4:00pm ~ 4:30pm
Financial Spotlight Review (FSR)
Access FSR
•BUMED M8 Portal / Quick links / Financial Spotlight Review:
https://www.navmedfinancial.org
MONTH
•OCT11
•NOV11
•DEC11
•JAN12
•FEB12
•MAR12
•APR12
•MAY12
USER COUNT USER VISITS
184
180
79
190
157
642
134
568
134
471
167
594
131
531
Metrics – Audit Readiness
• “Green” result demonstrates that the Activity/ Region is
meeting the DoD / Navy / BUMED Standard
• “Yellow” / “Red” indicate improvement is needed
o Color indicates degree of work needed
• Metrics relate directly to performance and audit readiness
o “Green” represents financial audit health
FOR OFFICIAL USE ONLY
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Metrics and SOP
METRICS
Primary SOP Reference
Secondary SOP Reference
Budget Execution (pending
deployment)
1. CY Exec to Annual Plan
Daily Accounting
2. CY OCO Oblg Rates
Daily Accounting
Budget Execution (pending
deployment)
4. CY WII/TBI&PH/PDHRA Oblg Rates
Daily Accounting
Budget Execution (pending
deployment)
5. Deobligations: Deoblg/Oblg
Daily Accounting
Non-Daily Accounting
Non-Daily Accounting
Contract Closeout
Contract Closeout
COR (pending deployment)
N/A
N/A
Interagency Billing
N/A
6.Unliq Oblg/Undel Orders
7.Unliq Oblg
8. CY Exec to AP (Civ Per)
9. Delinq A/R
c. Public
10. 3rd Party Collectn
11. DQ
12. Int penalties
13. Unmtch $ Trans
14. TimeSht Cert w/i SLDCADA
15. PerServ Contr Fill Rate
Outpatient Third Party Collection
Billing
Daily Accounting
N/A
Purchase Card, MEDSURG,
ECAT
AR Outpatient IOP
N/A
Daily Accounting
Non-Daily Accounting
N/A
N/A
COR (pending deployment)
N/A
N/A
Daily Accounting
Metrics and SOP
16. Supt Agrmt Rev Annually
17. Contr Recd Errors
18. Appr Assgnt of Acq Prior
Support Agreeements:
Receiver-Side
Daily Accounting (pending
update in FY12)
N/A
N/A
N/A
N/A
19. Undeliv Orders
ECAT
Daily Accounting
a. ECAT
ECAT
Daily Accounting
N/A
N/A
c. Prime Vendor
ECAT, MEDSURG
Daily Accounting
d. Purch Card
Purchase Card
ECAT, MEDSURG,
Purchase Card
Purchase Card
Daily Accounting
21. Purch Card Trans Acct Errors
Purchase Card
Daily Accounting
22. APC & Apprv Official Req PAT Trng Cmpl
Purchase Card
N/A
23. Inappr use of the Purch Card
Purchase Card
N/A
24. Purch Card Usg Rate
Purchase Card
N/A
DTS
N/A
b. MILSTRIP
e. Open Market
20. Delinq PC Acct
25. Travl Debt Uncollct
Daily Accounting
Daily Accounting
Metrics and SOP
26. Non-DTS ord issued
DTS
Daily Accounting
27. Split Disbt Rate for the last billing cycle
N/A
N/A
28. Delinq Trvl Card Acct
N/A
N/A
29. Unable to Loc Equip/All Equip Maint
Personal Property
N/A
30. Equip Maint
Personal Property
N/A
Support Agreements:
Receiver-Side
N/A
COR (pending deployment)
N/A
DTS
N/A
Personal Property
N/A
Non-Daily Accounting
N/A
COR (pending deployment)
N/A
31. Efft of Ctrl by Focus Area
b. Q3 - FY 2010 - Contr Admin
c. Q4 - FY 2010 - Travel
d. Q1 - FY 2011 - Pers Property
e. Q2 - FY 2011 - Civ Pay
f. Q3 - FY 2011 - Contr Admin
Areas Needing Major Improvement
Top 5 Issues
• Liquidated Obs > $25K
•Unable to Locate Equipment
•Equipment Maintenance
•Timesheet
•Travel Debt Uncollected
Other Issues
•Per Serv Contr Fill Rate
• Purchase Card Trans Acct Errors
• Purchase Card Usg Rate
• Delinquent A/R
FOR OFFICIAL USE ONLY
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Areas Needing Some Improvement
Issue
• Current FY Execution to Annual Plan
• OCO Oblg Rates
• Current FY WII/TBI&PH/PDHRA Oblg Rates
• Deobligations: Deoblg/Oblg
• Liquidated Obligations
• Third Party Collections
• Data Quality
• Unmatched Cash Trans
• Contract Recording Errors
• Appr Assignment of Acq Priorities
• Non-DTS Orders Issued
• Split Disbt Rate for the Last Billing Cycle
FOR OFFICIAL USE ONLY
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Areas Going Well
Issue
• Interest Penalties
• Undelivered Orders
• Delinquent Purchase Card Accts
• Inappropriate use of the Purchase Card
• Delinquent Travel Card Accts
FOR OFFICIAL USE ONLY
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Improvements
• New Addition:
• Enterprise Trend Reports and Charts
•Proposed Improvement:
•Addition of a Q&A Section
FOR OFFICIAL USE ONLY
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Q&A
 Questions
FOR OFFICIAL USE ONLY
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