JFMIP News: A Newsletter for Government Financial Managers, Summer 1999, Vol., 11 No. 2

Published by the Government Accountability Office on 1999-06-01.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

 J   o   i n t      Financial                      M     a   n a g   e   m   e   n t   Improvement                                P r 0 g’ r a m

 A Newsletter    for Government   Financial   Managers                                                           Summer    1999     Vol. 11.   No. 2.

                                  New Secretary  of the                                     First Class of CFO
                                  Treasury and JFMIP                                        Fellows Graduate
                                  Principal                                                          he historic Indian Treaty Room in the Old

                                          n July 2, 1999, the United States Senate
                                          confirmed Lawrence H. Summers as the
                                                                                            T        Executive Oflice Building was the setting for a
                                                                                                     reception on May 17th to celebrate the
                                                                                                     successful completion of the inaugural year of
                                                                                            the CFO Fellows Program. The first classof nine CFO
                                                                                            Council Fellows, their families, and Council members
                            Treasury, replacing Robert                                      from the host and home agencies attended the
                            E. R&in. In addition to his                                     afternoon event.
                            duties as secretary, Mr.                                            The CFO Council Fellows program was
                            Summers will serve as a                                         established to identify and develop a diverse cadre of
                            JFMlP Principal to oversee                                      candidates for future executive level financial
                            the general direction of the                                    management positions. Each Fellow spends a full year
                            Program. The other JFMIP                                        on challenging senior level developmental assignments
                            Principals arc the Director,                                    at a host agency different from their own. They also
                            Of&e of Management and                                          receive formal training from the Federal Executive
                            Budget, the Comptroller                                         Institute and the U.S. Department of Agriculture
                            General of the U.S., and the                                    (USDA) Graduate School. The Program is designed
                            Dir        of the OlIice of Personnel Management.               to give the Fellows opportunities to affirm their
  systems circuhr               Prior to becoming Secretary of the Treasury, Mr.            leadership potential by demonstrating initiative,
     9                      Summers served as Deputy Treasury Secretary for four            creativity, adaptability and the ability to lead as well as
                            years. In this position, Summers played a leadership            to work effectively on teams.
Psittiq~ ServiceBackin Govt role in the Department% workon international, tax and               Nor-wood J. Jackson, Jr., then Deputy Controller,
  SerprceDel&y              domestic policy issues, as well as financial system and         Office of Federal Financial Management, OMB,
                            law enforcement issues.                                         delivered the opening remarks. He described his
Elimhsat@gGTBs                  Mr. Summers came to Washington in 1991 to serve             vision for the future of Federal financial management
     10                     as  Vice  President of Developmental Economics and              leadership, and reminded the Fellows that their
                            Chief Economist of the World Bank. Following that,              personal qualities of initiative, imagination         and
CFO CouncilTeamsw&b         he moved to Treasury, where he became the Under                 integrity are those qualities essential to effective
  Feahnl Lean&g l&change    Secretary of the Treasury for International Affairs. ’          leadership.
     10                         Before entering Federal service, Mr. Summers                     Phil Hudson, Director of the USDA Graduate
                                                                                            School, which administers the CFO Fellows Program
JFiMlPlWwk&ebase Helps worked as a teacher and researcher at MIT and Harvard
  IinproveFinan& Systems University. From 1987 to 1993, he was the Nathaniel                for the Council, addressed the group. He commended
     11                     Ropes Professor of Political Economy at Harvard                 the CFOs of the home agcxicies for making the tough
                            University. He has written extensively on economic              decisions to give up the “best and the brightest” to
Tear 2000 Up&e              analysis and policy and is the author of &-&%a&@                invest in the future of Federal financial management,
     12                     Employment,co-author o fRe@m in EasternEwqe, and                and congratulated the Fellows for pursuing new
                            editor of the series Tax Policy and theEcoswfi~v.During         challenges. “Hats off to the CFO Council for helping
FASAB Up&e                  his distinguished career, Mr. Summers has been                  to make a real investment in them,” stated Hudson.
     13                     awarded the John Bates Clark Medal (for outstanding                  Thaddeus Kontek, the CFO Fellow from the
                            American    economist under the age of 40) and became           Departmentof Labor who served his Fellowship at the
 Treasmy3 Goalfi Career
  Devehpm+xt                the first social science recipient of the National Science      Environmental       Protection    Administration,     was
     14                     Foundation’s Alan Waterman Award (given for                     chosen by the classto speak on their behalf to describe
                            outstanding scientific achievement).                            the nature and value of their experiences.
NASA GoalPerjiwmance            Mr. Summers is a native of New Haven,                            Certificates were presented to the Fellows by Ken
  EvaluationSystem          Connecticut. He is a fellow of the Econometric Society          Bresnahan, Acting Chief Financial Officer for the
     15                     and the American Academy of Arts and Sciences. n                Department of Labor and Chair of the Human
                                                                                                                                     Cmtind   onpa~c6.
 pmmws                                                                                                                                      Summer 1999.

                                                    A Joint             Perspective
         he JFMIP output for the summer of            temporary duty travel, and relocation travel      financialsystemandsubsidiarysystems--and

 T       1999 continues at a brisk pace. JFMII?
         is working in partnership with the
         Federal community to provide
 strategic tools to
 support the Chief
                                                      system requirements. They reflect system
                                                      requirement changesthat resulted from the
                                                      Travel Reform and SavingsAct of 1996 and
                                                      the Travel and Transportation Reform Act of
                                                      1998, as well as the reissuedFederal Travel
                                                                                                        also update the Federal ginancial Svsten:I
                                                                                                        Framework document, that will provide ‘;1
                                                                                                        complete beeline by the end of calendarye:

 Financial Officers                                   Regulations (FTR) .           In addition to       CorelGnancia1 SystemTesting and
 (CFO)      Council’s                                 mandatory requirements, the document               Qualification Process
 strategy to improve                                  identifies value-added features that leverage          In June JFMIP commenced with testina
 Federal     financial                                businesspracticesand technology to maximize        vendor software using the new testing ant
 systemsand human                                     support while minimizing administrative            qualification process. Six sofiware package.  1
 resources. Progress                                  costs.                                             are scheduledto be tested by October 199?
 continues          in                                    In June, JFMIP releasedan exposuredraft        when the existing Financial Managemenf
 developing JFMIP                                     for Seized Property and Forfeited Assets           System Sofiware (FMSS) schedule e ’
fin&&al        system                                 SystemRequirements.Commentsare due by              An “Open House” is being planned
requirements. The                                     mid-August.      Michael Perez and Robert          October to announcethe resultsof tl
                         Kwendeay Alderman                                                               and qualification process. Infornlati
core         financial EceeutirE Directw,JFNLP       Weeks, Department of Justice, and Denise
system testing and                                   Wood, Department of Treasury, led the task          this event will be posted on the
qualification                                        force to update this document. Major                “Knowledgebase.”
process is well under way.                   The     revisions incorporate recent legislative                 Related to the testing and qualificati
‘Knowledgebase”is now beingusedby awide              changes and Federal accounting standards,           process,OMB issuedthe interim revision 01
array of government and private sector               including Federal Accounting Standards              OMB         Circular    A-127,       “Financia/
organizations to stay abreastof progress. The        Advisory Board (FASAB) Standard number              Management Systems,” on June 10, 19991
JFMIP Steering Committee recently agreedto           3, “Accounting for Inventory and Other              which off%ziallyeliminated the res
sponsor the CFO Systems Committee’s                  Related Property.” The document also has            Federalagenciesonly acquirethe s
Finunciul Manu~ement System Compliance               new sectionson property seizedfor purposed          related services from the Feder
Rev& Guide. In addition, J’FMIP is working           other than forfeiture, a glossaryof definitions    Management System Software
with the CFO Human ResourcesCommittee                and inclusion of mandatory and value-added          Schedule. The new policy require
to update the documents on core                      requirements.                                       use off-the-shelf software that
competencies for financial management                    In the next quarter, subjectto the approval     qualified through the JF,zIIP proc
personnel in the Federal government. The             of the JFMIP Steering Committee, the                replacing their core financial ma
short summary that follows highlights key            exposuredraftsfor the Grant Financial System       software beginning in FY2000.
players, accomplishmentsagainst goals, and           Requirements and the Guaranteed Loan               requirements include agency notification td
provides a forecast of major activities that will    System Requirements will be released for           JFMIP of plans to acquire new systemsand
occur aswe transition to FY 2000!                   comment. These teamshave been led by Al             GSA responsibilitiesfor providing a scheduld
                                                    Muhlbauer, Deputy CFO, National Science             for agenciesto procure software. Starting .
S stemReqz&ementsOutlook-M&kin.                     Foundation, and Jim Philips, Small Business         FY 2000, there will be no mandate
&fress                                              Administration, respectively. The Exposure          schedule.
     n June 1999, JFMIP reissuedDirectLoaf1         Draft ,for Property System Requirements is              The interim final revisions of the
Systrrn fiqtirements.  This document was            anticipated for late this fall. Stan Azebu of the   Circular A-127 precedessubstantive re
developed under the skilled leadership of           Department of Defenseis leading this effort         of this policy document which will be
Linda Paulson and Maureen Harris,                   and Dorothy Sugiyama,a DefenseLeadership            this fall py the Federal financial manageme
Department of Education, with strong                and Management Program participant from             community. One policy question that h
participation from the Departments of                                                                   emergedis whether government agenciest
                                                    the Department of the Army, is serving as
Agriculture, Commerce, Veterans Affairs, the                                                            acquire core financial services fro
                                                    overall executive coordinator for this project.     government agencies under cross
Federal        Emergency      Management
                                                         As these projects reach closure, JFMIP is      arrangementsmustusesystemsthat
Administration, General Accounting Of&e
                                                    setting its sights on developing system             qualified under the JFMIP testing a
and the Federal Credit Policy Working               requirements for the remaining functions in
Group. This document describesthe full                                                                  qualification process. The OMB Circul
                                                    the Federal financial systemsarchitecture that      update processwill define the requiremer
scopeof requirementsfor an automateddirect
                                                    have yet to be defined. Next on the agenda          for Federal agencies, However, the JFMI$/
loan system.
                                                    will be Benejt Payment SystemRequirements           Steering Committee hasdecided to make the
   In August, JFMIP will reissuethe TyaveZ          and Acqtiisithm $iem                Requiwments     test and qualification processavailable on a1
SystemRequirements.The JFMIP owes a debt            documents. JFMIP will belooking to identify         voluntary basis to agenciesthat offer core
of gratitude to Bill Topolewski and Eileen          leadersfrom the Federalcommunity to begin           accounting servicesto other agenciesstarting!
Rollyson, General Services Administration,          theseefforts in the next quarter. The goal is to    in FY 2000. Those agenciesthat passthe tes$
who led the update process. These updated           lily define the finaional requirementsfor the
mandatory requirements addresslocal travel,                                                                                       Co~7tinlred   on page 17   !
                                                    Federalfinancialsystemarchitectur~the Core
  Summer 1999                                                                                                                         JFNn NEWS

 JFMIP             Steering             Committee                Changes
         wo new .JFMIP Steering Committee       Steering Committee        meets monthly to         Officers Act of 1990. He is involved with the
         (SC) members were introduced last      oversee projects and activities of the Program.   government-wide implementation of the Act,
                                                    Mr. Steinhoff is                               and      other     financial    management

                                                the,Acting Assistant                              improvement legislation. Jeff Steinhoff has
 of William Early,                              Comptroller General                                beenthe alternate SC memberfrom GAO for
 General      Services                          for Accounting and ’                              the past 15 years. He succeedsGene Dodaro,
 Administration,                                Information                                       who is now the Principal Assistant
 and            Jefie’ery                      -Management         at                             Comptroller General at GAO.         ‘.
 Steinhoff, General                                                                                   Mr. Early is the new. Chief Financial
 Accounting @ice.                              responsible      for                               Officer at GSA and is profiled with the new
 The other JFMIP                               accounting,                                        CFOs;/IGs.‘He succeeds   ThomasBloom, who
 Steering                                      information~                                       is the Director, Defense Finance and
 Committee                                     mana&ment,                                         Accou,ntingService,DepartmentofDefense.
 members            are     Je@y Steinhof      budget,         and                                    Norwood (Woody) Jackson, Acting
 representatives     of                        audit&$      issues                                Controller, Office of Federal Financial
 Am--                  F
 urnce                                                                                            Management, andthe O&MBrepresentativeon
                                               acrossthe Federalgovernment. He hasserved
~Management andiudget, Office of Personnel     on the staff of the Senate Governmental            the JF&iIP SteeringCommittee,left the Federal
~Management, Department of Treasury, and       Affairs Committee and was one of the               government in mid-August. He is now a
 the Executive Director of JFMIl?     The      principal architects of the Chief Financial        seniordirector in aprivate consulstingfirm. 3
                                                                                                                                -.-     _.__
                                                                                                                                          -..- ._____

‘New          IGs and C.FOs
          everal new Inspector Generals

                                                appointment asIns ector General,Ms. Lewis          as the first, Inspector General for Tax
          (1G)have taken their positions.-in    served asGeneral & unselat the U.S. @Iice         Administration of the Department of
          Executive agencies. The General       of Personnel Management (OPM). As the             Treasury, His staff of 1,050 criminal
          Services Administration and the       chief legal advisor to the Director of OPM,       investigators and auditors works to detect
 Department of Education have added new         she led the legal support of reinvention          fraud, waste and abuseand to assureefficient
 members to the Chief Financial Officers        initiatives, including the privatization of two   program administration. Prior to his
 Council. Phyllis K. Fong wassworn in asthe     major OPM Programsand the abolishmentof           appointment in Tax Administration from
 fifth Inspector General of the U.S. Small      the FederalPersonnelManual. From 1987 to           1996 to 1998 Mr. Williams served.‘asthe
 BusinessAdministration (SBA) on April 6,       1993 Ms. Lewis served with the’ Senate’           Inspector Generalfor the Department of the
 1999. Ms. Fong wasnominated by President       Governmental affairs Committee as General         Treasuryandthe SocialSecurityAdministration.
 Clinton in October and approved by the         Counsel, Counsel, and Assistant Counsel.          President George Bush appointed him as
 Senate on March 17, 1999. ‘Prior to her        Sheplayed a leadrole in the developmentand        Inspector General of ,the U.S. Nuclear
 confirmation, Ms. Fong served the SBA as      passageof the 1998 Inspector General Act           Regulatory Commission where he served
 Assistant Inspector General for Management    Amendments and the Civil Liberties                 from 1989 to 1996.
 and Legal Counselfrom 1994 to 1999 and as     Restoration Act. Ms. Lewis alsoconducted               Mr: Williams hasalsoservedasDirector of
 Assistant Inspector General for Management    oversightof FederalInspectorGeneraloflices.        the Office of SpecialInvestigations at the U.S.,
 and Policy from 1988 to 1994.                       Before entering the public sector, Ms.       General Accounting Office, Director of
      Ms. Fong alsoservedasAssistantGeneral    Lewis was a volunteer attorney for the             Operations in the Office of Labor
 Counsel for the Legal Service Corporation     Washington Lawyer’s Committee for Civil            Racketeering at the Department of Labor,
from 1981 to 1983 and as an attorney with      Rights Under Law, where she assistedstaff          and on the President% Commission on
the US. Commissionon Civil Rights from         attorneys in conducting employment and fair        Organized Crime. He wasa SpecialAgent in
 1978 to 1981. She is a member of the          housing discrimination litigation.         From    both the United StatesSecret Service and the
Tennesseeand District of Columbia bars. Ms.    1984 to 1985 she was an associateat the            United States’Military Intelligence. Mr.
Fong was born in Philadelphia, Pennsylvania    Washington D.C. law firm of Feder and Edes.        Williams is the recipient of the U.S. Bronze
and raised in Honolulu, Hawaii.          She   In this position she representedand advised        Star and the Vietnamese Medal ‘of Honor..
graduated from Pomona College with a B.A.      trustees of multi-employer benefit funds,          Mr. Williams isagraduateof Southern Illinois
degree in Asian Studies, and earned her J.D.   pension beneficiariesand unions. She also          University and receivedhis Advanced Degree
degree from Vanderbilt University School of    worked as a field attorney with the National       in Education and aMastersin Education from
Law.                                           Labor RelationsBoard in Chicagofrom 1982           the University of Illinois. He has also
     ,Lorraine Lewis was sworn in as the       to 1984.                                           attended the U.S. Military Intelligence
Inspector General of the U.S. Department of         David C. Williams \vas nominated by
                                               PresidentClinton and approved by the Senate                                   Continrred on pfle 11.
Education on June 14, 1999. Prior to her

                                                                                                                                                                                  *- I
pMlrNEws                                                                                                                                                     Summer 1999 ,!=

                                                           FINANCIAL            MANAGEMENT


 w               endy Comes is the. Executive Director of the Federal
                 Accounting Standards Advisory Board (FASAB), and
                 has served in that position since 1997. Ms. C&nes,has;
                 nearly 15 years of experience wi*
 Federal kd state governments. Prior to being selected
 as the Executive Director of FASAB, Ms. Comes
 served as the Assistant Director from 1994 to 1996
                                                                                     Ms. Comes believes that the CFO Countiil’s Human Resources
                                                                                  Committee is addressing many of these concerns. “My suggestion is
                                                                                 that, this effort continue to’ be recognized as vital and that a real
                                                                                                         commitment be made to change. From mv viewon
                                                                                                         the sidelines.
                                                                                                               ~~~~~~~~~,I- see-- some
                                                                                                                                  --.-.- _._-___-
                                                                                                                                         momentum ____
                                                                                                         result of the committee’s efforts under Ken

                                                                                                         Bresnahan’s lead&hip. Tt would be a shame to let
                                                                                                                                                               inp ---% -..
                                                                                                                                                                         :I< -a

 and began her tenure with the organization as a Senior .I:                                              any ohportunity for progress slip awhy, Without
 Accountant in 1991. Ms. Comes worked as a Public                                                        top notch professionals we can not realize
 Utilities    Specialist with     the Naval Facilities                                                ., meaning+             impiovement            in             financial
 Engineering Command from 1989 to 1991. Befoce                                                           managementi”
 beginning her Federal career, Ms. Comes worked as a                                                         Wheri asked &out the implementation of
 Senior Financial Analyst for the Potomac Electric                                                      .managerial cost accounting, Ms. Comes stated that
 Power Company from 1987 to 1989 and served as a                                                         to be successful it must be an integral part,of the
 staff member of the North Carolina Utilities                                                            management of the department. ‘“The members of
 Commission from 1982 to 1986.                                                                           the CFO stafY must be partners with the program
      Ms. Comes graduated with distinction from the                                                      managers and department                  managers.              The
 University of Virginia in 1982 and holds a BS degree                                                    information resulting from routine cost accounting
 in Commerce. She is a member of several profession                                                      must be timely, understandable and useful to
organizations, including the American Institute of              I                                        managers of all types:’ “Ultimately, the impact
 C&tified      Public     A&ountants,       the    Greater                                               should be that decision-makers are abie to weigh all
Washington       Society of CPAs, the Association of Government                  the rele~~~tfactors--financialandnon-financial-inmakirlgdecisions.
Accountants,      and the Institute of Management Accountants.                   The vitality that comes from cost accounting is not really from having
Additionally, Ms. Comes has served on the Members in Government                  historical information about the cost of what you’ve already done.
Committee of the AICPA, the AGA Professional Certification Board,                Rather, it comes from understanding-and                  being intimate19 familiar
and the AGA Certificate of Excellenci: in Federal Financial Reporting            with-the     activities driving costs, the value added as a result of the
Board.                                          ?                                activities and. what this means for the future.”
      As the FASAB Executive Director, Ms.’ &mes has a full range of                 Ms. &m& is in ,favor of moving toward standardizatidn of core
responsibilitiek for: .n&ntaining and coordin&ng a broad ne&ork of               requirements for financial systems. ‘cStandardization offers a number
financial management constituents, dibeeting staff research and                  bf advantages such as improved bioducts from vendors and base level
conducting outreach, serving as the Chair of the Accounting and                  functionality ‘guaranteed’ in off-the-shelf products.”               Ms. times is
Auditing Policy Committee (AAPC),’ an+ retaining informational                   curr+ly a member of the task force that is setring the requirements for
liaisons with the CFO and IG communities, + well as the AICPA, the               property systems.           “I “believe that the process .of setting the
AGA, and the IMA.           As Chair of the AAPC, Ms. Comes must                 requirements offers tremendous opportunities for the financial and
consolidate stakeholder needs ,and expectations into sound policy                pro&-am managers who participate. The attendees benefited greatly
decisions. This task is often accomplished by fornlal guidance issued by         from seeing how others have dealt with complex systems designed to
the AAPC or through sponsorship of training that facilitates the                 meet more than just financial heeds. The discus@ extends beyond
implementation of new standards.                                                 the basic software hctionality         and into the processes associated with
     Ms. Comes is quite concerned about the lack of qualified,                   property mqagement. Participation in such efforts is an excellent way
multi-skilled personnel to perform the more complex tasks demanded               to learn from what others are doing and to take a step, back to view the
of the Federal government.         “I+man     capital issues are critical to     management function from different perspectives.” Ms. Comes also
success but are rarely easily resolved. Changes that would enhance our           believes ~that specifjring value-added features is. beneficial in the long
ability to attract and retain qualified personnel are both structural and        run. “Having value-added features fosters the creation of a demand for
cultural. The Federal government is placing greater emphasis on                  more features and an opportunity for vendors to gain a,competitive
accounting through legislation such as the CFO Act and Government                advantage. Hopefully, this approach will ensure a gradual transition
                                                                                 r         . . *                           a* .             ..
Management Reform Act but not greater emphasis on accountants.                   rrom minimal systems to value acideq systems.”
Accoun~~ts need access to high quality training, a clear career path,                Ms. Comes believes that government financial systems must be
and iecognition for good performance.”            Being a member of a            improved in order for progress to continue. “Some have suggested
profession, as evidenced by certification, means that individLrals have          that for real financial management improvement we must have
attained certain &ills and knowledge, and that they must maintain                information standards such as accounting standards, information
those skills through continuing education requirements, and comply               systems, audits, and the experiencedstaffto make it all come together.
with certain ethical and/or technical standards.
                                                                                                                                                      Continned   on pige 1 Z
 ‘Summer 1999                                                                                                                                           JFm     NEWS

            rank W. Sullivan has served as the :?eputy Assistant Secretary        Sullivan anticipates mdst agencies will be able to ident@ the filll costs
            for Finance and Deputjr Chief sinancial Officer of the ,of their programs.                       The challenge for the financial management
            Department .of ‘Veteran A%irs (VA) since May 1994. He                c&mmnity        is oil inipleinentation of tost accounting s\‘stems.
    F       describes the .role df +e DCFO ‘as ‘being                        .‘_                        ‘~Finaricial m&nag&s need to continue to’ ~11 the
  &reef&J:      first, to m&-tin      stewardship ,over ,&e                                            ‘imQoti&ce        ‘of cost accdmting            to program
  Department’s        resources; .second, to continually                                                mantigers whose primary f&us may not even be
  provide ,ancl ,improve finan&l            policy, finan+      j                                       reniotely rilated to finance: We riiust~!e able to
  systems, and financial ,operations andsupport se&es                                                  ‘ih@w how:cost aCcounting.d&a can.provide’+alue to
  :for all D$partment,organizations;       and third, to serve                                          ‘kh&i$ and ?hst it is ,tiot just a finatice ‘Ihilig:.“.
   as the primary advisot ,to VA’s Chief Finarici~l’Oficer                                                   A str&&litie&     sA&oui&b$ty         Repbrts btings
   on-these matters. This involves all’aspects of’financial                                             the ‘one &tip-&i$phig?           .c&tept         to ,,,iina’ncial
   management           ,including      devekoptient         df                                        ‘reptirting, According to &it. Stillii~an; tie, CFO
  department-wide         financial policy ,guidance and _!                                             cor&iittee wanted to redesign the process :because
  financial reports/data; ‘oversight of depahental                                                      ‘(e’vejione agreed ‘there .were to&matly staridalone
  &an&l progr$ms; msntenance and support of VA’s                                                        reports with too much rep&it&e ,ilifot?i%$ion.
  financial accounting systems ,and compliance of these                                                 None of the reports ive& uticr frieridiy - they were
  systems       wi*        Government-wide         accounting                                           unjnt@&ing to read, iriforma&ii you w+$ trying
  principles       and standards;        dev&lopment       and                                          to locate .was hard to find, and th&-eports ‘sCldom
  ,implementation of long-range financial systems                                                       individua‘lly ‘or cdllecti.vely &iswe&d the tiumber
  initiatives Ad systems .solutions; and managing VA                                                   ‘one question of how well ari ageqty/&p$timent
  fmancial operations          ,and processes, including                                               was performing”. Mt. SulK%i feds that prep&g
  centralized -payment and travel systems, electronic commerce,                  a single report in lieu Of several reports has allowed the agencies to
  electronic data interchange, and Franchise Fund operations.                    focus on increasing the caliber.and value of ihe information provided
       Prior to his appointment as DCFO at VA, Mr. Sullivan served as and lessened the burden associated with report preparation. As the
  Associate Deputy Assistant Secretary for Financial Policy, a Federal government’s management focus continues to change from a
  component office within the Office of Finance. He has over twenty              rigid compliance role to one that is results-oriented aild which
  years of financial management experience in both the public and                concentrates on defining how well agency programs are meeting their
  private sector. Mr. Sullivan regards the five years he spent working as a intended goals and objectives, streamlined rep6tiing is in both                          tile
  manager of financial systems for GTE Telenet Communications                    interest of the gbvermntint and public.
  Corporation and project manager for RDW Genysis Corporation as                      One of the ‘things Mr. Sullivan is extremely protid of is VA’s
’ being extremely beneficial. The experience gave him an appreciatioh            involvenitnt ifi the Franchise Fund Pilot project. VA is not only
  for what technology can do and how to better apply        technology
                                                                     toward      servicing itself, but has also expanded to cross-service other non-VA
  creative business solutions. Additionally, he learned that thete is no        organizations. VA has seen an increase in fuind revenues from $59.1
  difference in the quality ofpersonnel that work in the private and public     million to $87.9 million in just two years. Additionally, sales to other
  sector. “At the time (in the SO’s), the private sector just provided their     government ageincies in FY 1998 increased over tehfold from $1 .l
  employees better tools; but we (the goveri-nnent) are quickly catching         million to $13.9 million. Mr. Sullivan feels that the principles of
  up, and in some cases, surpassing the private sector.”                         franchising provide a ‘win-win’           for the agency ‘and the American
       Mr. Sullivan received his M.B.A degree in accounting from George.         taxpayer. “Free and open competition, coupled with full cost recovery,
 Mason University. He is a licensed Certified Public Accountant in the           is leading to better resource allocations and holding people to a higher
  Commonwealth of Virginia and a member of the American Institute                level of accountability. This competitive, fee for service, environment
 for CPAs and the Association of Government Accountants and a provides economies of scale, lower costs, and ultimately results in
 Certified Government Financial Manager.                                         greater efficiencies.” Additionally, in its first audit, the fund received
       Mr. Sullivan was the Chairman of the CFO Council’s Reports                an unqualified opinion, an accomplishment in which Mr. Sullivan takes
  Streamlining and Cost Accounting Committees. He readily admitted               great pride.
 that he has a distinct bias on both subjects. Under his guidance, the                Since becoming DCFO, Mr. Sullivan has worked to improve
 Cost Accounting            Committee     produced the Managerial Cost          stewardship and accountability within VA.                   VA now utilizes an
 Accounting Implementation            Guide as a tool to help agencies          internal financial review group to promote accountability b)
 implement cost accounting systems.               The Reports Streamlining      performing reviews on all aspects of financial operations at VA health
 Committee established a pilot pro&am to consolidate financial reports          care and regional office facilities. He noted that the group does not
 in an accountability report, while making the report more user friendly.       foster an adversaiial relationship with the facility being reviewed, but
       With the government financial community. putting a greater                rather offers advice and assistance to improve a facility’s controls and
 emphasis on the implementation of cost accounting systems in line
 with the Government Performance and Results Act of 1993, Mr.                                                                                  Contintmf    on pa*qe 1 S.

 n?i’m’ NEWS                                                                                                                                     SLlmnler1999F~

           L to R Deborah W&on, Ralph Beam, Ted Emtek, Rms Gardner,   K Bresnaban, Bettv Webbe-r,Mamaret Mvm, Wilh Green. Bettv Fi%itd. and Rick Xoll.       k


 ResourcesCommittee (HRC) of the CFO                  Toolkit for Building a Financial Management         Debra Watson came from NASA’s
 Council. The HRC conceived and developed             Workforce Development Plan for the CFO          Langley Research Center in Hampton,’
 the Fellows Program, and continuesto work             CounCil.                                       Virginia to work at the National Sciencej
 with its partners- the USDA Graduate School                 Thaddeus (Ted) Kontek, Department of     Foundation. She helped plan and execute a/
 and the FederalExecutive Institute - to ensure       Labor, served at the Environmental              two-week NSF briefing to the Chine
 that the Program meetsthe goalsendorsedby            Protection Agency. He worked to identify        Financial Management Delegation on p
 the CFO Council.                                      and help resolvefmancial systemsaudit issues and private sector issues.She alsosuppo
    Members of the 1999 Class of CFO                   and assistedin researchingand developing a the CFO Council’s Grants Accoun
 Fellows are:                                         concept study and recommendations for           Subcommittee by formulating grant p
    Ralph Beaty, NASA, who served at the              replacing EPA’s Payroll system.                 information/hriefmg materialand
Food and Nutrition Service,USDA, National                   Margaret Myers, a supervisory budget in a cost-accrualgrant survey of
Food and Nutrition Service, where he                  analyst from GSA’s Federal Technology               Betty Weber, originally
supported the CFO in the Food Stamp State             Service, worked in procurement for the Department of the Army, serve
Option Program.                                       Veterans Health Administration at the andNutrition Service,USDA. In the midst
    Chandler (Russ)Gardiner, USDA, Food               Depamnent of Veterans Affairs.              She the Program she was hired by NASA, b
and Nutrition Service, who served at the              evaluatedmedicalsupply standardization and continued to participate in most CFO Fellow
General Service Administration’s (GSA)                researchedthe feasibility of initiating a prime events.
Federal Technology Service in the areas of            vendor for medicalsurgical supplies.                Betty White traveled from EPAs Chicago
allowance activities, working capital fund,                  Richard Nell, from the National Science office to serve at the Joint Financial
rate development, GPRA, and A-76.                     Foundation, worked at DefenseFinance and Management Improvement Program.’ The
    Willa Green, from USDA, served at the             Accounting Service (DFAS). He applied his Spring Issueof the JFMIP carried anextensive
Department of Labor. She developed the                expertise in the Standard General Ledger to     article describing her experiencesas a CFO
DOL        Financial Management Intern                review and coordinate revisions of Defense Fellow at JFMIP. ‘She has since returned to.
Program, managed the JFMIP revision to                financial managementregulationsand DFAS         EPA in Chicago where she has been:
Core Competenciesfor Financial Managers,              accounting and policy issues.                   promoted to Chief of Budget and Finance. o-
and led a team to produce the Executive
 Summer 1999                                                                                                                                                      JFikUP NEWS

 ‘Travel and Transportation                                                             Act of 1998
          he Travel and Transportation Act of

 T        1998 was designed to resolve many
         outstanding issues in the Federal travel
         and transportation community. The
 transportation    portion    dealt with
 requirement for a prepayment audit of freight

 bills. The Transportation provisions of the
 Act are effective as of April 2000. The U.S.
 General Services Administration (GSA) is still
 developing the regulations for this audit. The
 Travel portion of the Act covered four main
 areas. These regulations,have.gone,into effect
 overthe last two months. Listed below is a
 summary of the actions/taken required for
 each area.
~Authority for Test Programs
  l   10 Travel and 10 Relocation Test                                   -     Penalty for non-use at this time is                -     Only if the employee has been paid
     Programs ”                                                                under administrative procedures of                       for travel by the agency     ‘-,
                                                                               .I agency
             l   New initiatives for travel and relocation                                                                        - Have to follow standard garnishment
                 management          ‘,:                             l       Allows GSA administrator and heads of                  of wage rules
             l   Not restricted by any law or regulation                     agencies to make exemptions to
                                                                                                                              l       Published ‘asan Interim Rule on July
                                                                             mandatory use
             $1 24 month duration to report to                                                                                        16, 1999 and effective-on travel after
                Congress                                                 -     GSA has exempted use where the                         December 31,1999
         l       GSA approval required                                         card is not accepted

         l       ‘Approval Criteria set by GSA                   l           Heads of Agencies can set their own     Reimbursement for Taxes on Money
                                                                             exemptions and notify GSA               Received for Travel Expenses
         l       Advise Congress before and after test
                                                                 l           Requires prompt payment of travel        l  Permits agencies to reimburse .all
         l       Effective May 27,1999                                       claims                                      income taxes incurred due to a long
                                                                                                                         term temporary duty assignment
                                                                         -     Within 30 days after receipt of a
Technical Corrections to Law &. Federal                                                                                  (generally considered to be longer than
                                                                               proper claim
Travel Regulation (FTR)                                                                                                  12 months)
  l  Clarifies the definition of the United                              - Agency determines what is a proper             l        Allows for the reimbursement of
    States and Foreign Service of the                                                                                              penalty and interest payments due to
    United States                                                        - Clock starts when claim is received by                  agency failure to withhold proper
     l           Allows agencies to pay for property                       agency and approving official                           income taxes for tax years 1993 and
                 management services within CONUS                            Agency penalized if a proper claim is                .1994only

     l           Expands travel to seek residence                            not paid within 30 calendar days         l     Published as an Interim Rule on June
                 (house-hunting) trips to Puerto Rico,                                                                      18, 1999 with a retroactive effective
                                                                         - Interest payment to traveler at current
                 the Northern Mariana Islands and                                                                           date of January 1,200O
                                                                           Treasury rate
                 territories and possessions                                                                              If there are any questions regarding the
                                                                         -    Second payment equivalent to any        amendments made to the Federal Travel
 l               Other miscellaneous corrections                              late payment fee when that would       Regulations, please contact Jim Harte (GSA,
 l               Effective May 28,1999                                        activate under agency’s task order     Travel Management Policy Division)           at
                                                                              with a contractor                      jim.harte@gsa.gov. o
Requiring Use of the Travel Charge Card                      9 Allows agencies to collect delinquent
 l  Requires mandatory use of Travel                           travel charge card payments from
    Charge Card by employees to pay for                        employees pay
    official ,travel expenses
JEuz~NEWS                                                                                                                                                         Summer 1999 -

 GAO’Amends                           Governmwt                          A&iting                 Standards.
              n May 13, 1999, David M.                   in order to tighten the rigor applied to an                The standard is effective for financi

              Walker, Comptroller General of
              the United States, issuedthe first
                                                         audit of the financial statements when
                                                         computerized information systemsareusedin
              amendment to the 1994 version significant accounting applications. The
        Government Auditing            Standards, Council believesthat the new standard will
 commonly known asthe Yellow Book. The heighten auditors’ awarenessof the risks
                                                                                                                statementauditsof periodsending on or aft
                                                                                                                September 30,1999.
                                                                                                                    An: electronic version of the standard:c;
                                                                                                                be. accessedthrough. GAO’s Internet Hon
                                                                                                                Page from the GAO: Policy and; Guidanc
 new standard; entitled                                                                    associated’ with.    Materials .or the, SpecialPublicationssectioi
 Government          Auditing                                                              auditing in the      of the GAO site, or, .. directly
 Standards: Amendment                                                                      environment Of
                                                                                                     .          www.gao.gov/govaud/ybkOl:.htm. This si
 No. ,l,. Documentation                A                                                                        also, contains a new electronic version: (
 Requirements                                      G            A           0             .g=g;a;;;             Government Auditing ‘Standards, whii
 AssessingControl Risk at                                                                                       codifies the new standard: by reflectir
 Maximum for Controls                                                                                           changesmade resulting from: the issuance(
                                       1      LAccountability   * Integrity * Reliability  The      standard
 Significantly Dependent                                                                                        theseamendments.,Userswho,would like1
 Upon          Computerized          ”                                                     reflects      the    provide, feedbackon the new,format usedfi
 I&ormation         - Systems                                                              council’s            Amendment No. 1 may do soby completing
 (GAO/A-GAGAS-l),                                                                          viewpoint    that,   form found on the Government Auditir
 establishes a new field work standard requiring auditors to document their basisfor                            StandardsInternet page.
 requiring documentation in the planning of             assessingcontrol risk at maximum and the
                                                                                                                    We anticipate that printed copies of tl
 financial statement audits in certain planned audit proceduresthat relate to that
                                                                                                                standard can be obtained, from tl
 circumstances.Specifically, the new standard decisionwillhelp ensurethat auditors do not
                                                                                                                Superintendent of Documents, at the- U.:
 requiresauditors to document in the.working            inadvertently rely on computer-generated
                                                                                                                Government Printing Office (GPO) i
 papersthe basisfor assessing      control risk at evidencesin conducting substantive,testing.
                                                                                                                September 1999 by calling (202) 5.12~,188
 the maximum level for assertionsrelated to             The intent of the standard is:not to replace,
                                                                                                                or accessingthe GPO Internet, site. at fc
 materialaccount balances,transactionclasses, auditors’ judgment in planning the audit, but
                                                                                                                ordering information. Por,more~informatia
 and disclosure -components of financial to assistauditors in assuringthe soundnessof
                                                                                                                contact Michael Hrapsky, 202/512~9535 c
 statements when such assertions are their planned audit procedures when
                                                                                                                Marcia Buchanan, 2021512-9321. o
 significantly dependent on computerized significant accounting applications are
information systems. The new standard also supported by computerized information
 requires auditors to document their                    systems.
consideration that the planned audit                          The standard also incorporates, where
procedures are designed to achieve audit applicable, conforming changesto recognize                                    FederalCore Financial
objectives and to reduce audit risk to an the effect of SAS No. 78 on generallyaccepted                            Management System3oftware.
acceptablelevel. In addition, the standard government auditing standardsfor internal
revisesthe section entitled,“Internal Control”
in chapter 4 of the 1994 Yellow Book.
                                                        control. Thesechangesprincipally consistof
                                                        updating terminology to conform with SAS
                                                                                                                            Open: House.
     The American Institute of,Certitie.d Public No. 78 and deleting guidance; that, is                                     Wednesday,         October         6, 1999
                                                                                                                                    8:30 am to 5:00 pm
Accountants (AICPA), in issuing Statement addressedin SAS No. 78, which, was issued
                                                                                                                             GAO Auditorkim (7th.floorI~
on Auditing Standards (SAS) No. 78, after the 1994 version of Government                                                           441 G Street NW,.
‘Consideration of Internal Control in a Auditing Standards.                                                                        Washington,  DC
Financial Statement Audit: An Amendment                       Appendix I to the new standardincludesa                       There is NO REGISTRATION FEE
to Statementon Auditing StandardsNo. 55,”               version of the new standardwhich.showsthe
                                                                                                                    8:3()-9:00        Registration
requiresauditors to document their basisfor             deletion of language appearing in the 1994
conclusions when control risk is assessed Yellow Book with a strikeout andpresentsthe                              9:00:9:15         ‘Welcome   and Introductions
below maximum. However, SAS No. 78 new or revisedlanguagewith bold and italics.                                    9: 15-I 0:45       Core FMS .Qualification
                                                                                                                                      Process and Results.,
does not impose a similar, requirement for              Appendix II contains a list of membersto the              10:45-l      1 :OO Break
assessments    of control risk at maximumsThe           Comptroller General’sAdvisory Council on
                                                                                                                  1 1 :00-l 200       Core FMS Qual$cation            Outcome
new standardwill imposesucha requirement Government Auditing                                Standards and
                                                                                                                  12:00-l    : 15     Break    (Lunch        is NOT prodded)
for assertions related to material account members of, the U.S. General Accounting
                                                                                                                    1: 15-2: 15       Other,   Initiatives
balances,transaction classes,and disclosure Off&‘s (GAO) project team.
components of financial statements when                                                                            2:15-2:30          Break
                                                              The standard, the first amendmentunder
suchassertionsaresignificantly dependenton                                                                         2:30:5:00          Open ,Discu+sion
                                                        the revised approach of issuing individual
computerized information systems.                       standards,was exposedfor public comment                     ToRegister,
                                                                                                                             CallJFMIPat .202/512-9201
    The Advisory Council on Government                  prior to its final issuance.As a result, various                      October1,1999
Auditing Standards recommended that the                 suggestionswere incorporated into the final
Comptroller General issue,the new standard standard.

Summer 1999                                                                                                                              jE&fP NEWS

OMB Revises                                        Putting-            Service-             Back in Government
Financial Systems                                  Service             Delivery
Circular  ;
                                                           ust imagine. : .A government service          lCareer development and employment
                                                           delivery system in which citizens no      l    Taxes
              n June lOth, 1999 the Office of              longer have to go from door to door to

                                                           door to obtain what they need.            l    Travel and fun
              Management and Budget (OMB)
              updated sections of Circular              Imagine government agencies working          l    Reference, desk
                                                   collaboratively with partners and stakeholders         Services in their neighborhood
              A-127, “Financial Management                                                           l
                                                   to develop what needs to be done and how to           Reeu ineering the student financial aid
Systems”, to reflect the changes in the process    do it.
for acquiring software to meet core financial                                                                  s o is central to the Access.America
                                                        Imagine all Americans having easy and      ictizdents        initiative. Each year the Federal
system requirements.        The update reflects    secure electronic access to lifelong training,
pending changes in the US. General Services                                                        government delivers $42 bdlion in aid to
                                                   educational and financial aid services.         approximately eight million students. This is
Administration      (GSA) schedule used to               Imagine no lines, no waiting, no paper.   a system that mvolves more than 7,000
acquire software; and services and new                   Imagine     no more.          Information schools and 4,000 lenders aswell asa complex
processes for software testing that is             technology is transforming the Federal          array of state and Federal agencies, private
independent of the procurement process.            government. And a revolutionary model for       scholarships and. foundations, student loan
These changes are the result of                    the delivery of government services called      secondary markets, dozens of Ioan servicers
recommendations by the Chief Financial             AccessAmerica for Students is on the way to     and guaranty agencies, plus a wide range of
0fEcet-s (CFO) Council. The adjustments            becoming reality.                               professional organizations.
and additions to the Circular become effective           Part of the National Partnershi for             Access America for Students’ Federal
on the dates specified within the document.        Reinventing         Government%           (R1W  partners are working together with the
                                                   broad-based Access America initiative to        postsecondary community to develop a roof
     Section ad(l) stipulates that on October      improve the public’s access to government       of conce t pilot program that wi e be
1, 1999, the GSA Financial Management              services, AccessAmerica for Students is out to  conducte B in two phases over a two-year
System Software (FMSS) Multiple Award              change. the way government does business        period. Specific program goals include:
Schedule will become obsolete and that             with students attending or planning to attend       l  Building public confidence in
agencies must now use’ Commercial                  educational institutions be ond high school.           conducting Internet-based business
off-the-shelf (COTS) software that complies        The twelve agencies colla EIorating with the           with the Federal government;
with the Joint Financial Management                De artment of Education in the initiative’s
                                                   ro lf out of AccessAmerica for Students are all     l  Itii roving cash mana ‘ement controls
Improvement        Program’s (JFMIP)        Core                             electronic access and        an i accountability in %le delivery of
                                                   leaders in providin
Financial Management System Requirements,          services delivery to ii eir customers:                 student financial aid;
and has been tested and qualified in the                 Education, : Corporation for National         l  Organizing and improving electronic
JFMIP       software qualification    process.     Service, Interior, Justice? Labor, Treasury, US        accessto Federal trainin and
Section 8d(2) elaborates on the Software           Postal Service, Social Security Administration,        educational services; an li
Certification process that will be handled by      Veteran Affairs, IRS, OMB, OPM.                     l  Testing key aspects of the Department
JFMIP. Section 9b was revised to state that                                                               of Education’s Student Financial Aid
GSA will continue to support existing              AeeessA.m&a~         Shts:      what-3 ItAll            (SFA) Modernization program. Pilot
contracts under the FMSS Schedule until            About?                                                 initiatives that assthe proof of concept
their completion.        GSA will also make            The mission of Access America for                  testing will be Folded into the SFA
aprocurement vehicles available to agencies        Students is to provide secure electronic access        Modernization Blueprint.
for acquiring software which has been certified    to the government information and services
according to processesin Section 8d( 2) .”         students need - on their time and on their       WboJs Involved: Partntm
                                                   desktop - and to improve the delivery of              Strong support for Access America for
     OMB added the new sections to outline         student financial assistance. The program will
JFMIP’s role in the software procurement                                                            Students is coming from students, schools
                                                   be testing ideas for an e-commerce model in and other members of the postsecondary
process. Section 9a(3) states that agencies        the student financial aid industry.              education community. In focus groups and in
must notify JFMII? on their plans to acquire           On the web at students.gov, Access meetings with national student orgamzations,
software supporting core financial system          America for Students now has an Internet         students have expressed their stron support
functions.      Section 9c lays out JFMIP’s                           the electronic       Federal  of the goals of AccessAmerica for l tudents.
responsibilities in testing the core financial     ~%w~ent?The         site, which was launched in       Industry partners in the Federal Family
system requirements for COTS.                      April 1999, has links to U.S. government Web Education Loan Program (FFELP), including
     If anyone has any questions or inquiries on   sites where students can find mformation on:     banks, loan servicers and loan guaranty
the revisions made to OMB Circular A-127,            l  Planning their education                    agencies, are playing an active role as well.
contact the Office of Federal Financial              l  Paying for their education
Management,       Federal Financial Systems          l   Internships and fellowships               it&&@ the Net Wmkf%r S&ts
Branch, telephone 20213956903.                 A                                                         Commercial processes will be the heart of
                                                     l  Military service                            this new system. AccessAmerica for Students
complete revision of the Circular will be
forthcoming. 0                                       l   Community service                                                          Contintid on pqqe 19.
Jl?mmws                                                                                                                           Summer 1999

 Eliminating                                      CFO Counci,! Teams With                                     Federal
 Government                                       Learning Exchange                                                                 ‘.
 Transportation                                          his summer, the Fideral Learning           The CFO Council consistsof the CFO atid
        he General ,ServicesAdministration
        (GSA), Department of Defense
                                                  T      eXchange(FLX), one of four specialty
                                                         databases offered by American
                                                  Exciimge’ (A),
                                                 joins a’ U.S. Chief
                                                                                                  Deputy CFO of the 24 major government
                                                                                                  Departments. The CFO Act of 1990 1
                                                                                                                                  establish /
                                                                                                                                  ed     the ’
                                                                                                                                  Council ’
        (DOD)     and     Jo?!    Pin&al         Financial Officers                                                               in      an!
T       Mana@ment Improvement Program             (c-w        Council                                                             effort to
(JFMIP) are working to el&inate the              campaignto improve                                 s,                            resOlve
                                                                            -0                   4
StandardForm (SF) 1169, U.S. Go+rnment           the      recruitment,
Tra@ortation Request (GTR) asa met&l
for    procuring    commercial passenger
                                                 development      and
                                                 retention of Federal       Learning ,eXchang&                                        ,Fz :       3
                                                 financial                                                                           issues.In
transportation.   Currently, the Code of
                                                 management                                                                          recent
&deral Regulations Title 41, Volume 2,
                                                 workers.                                                                            years,     I
Chapter 101 identifies@eGTR, Government
                                                 “The myriad of new legislative                                                      training I
contractor issued‘chargecards, and centrally
billed accounts as payment mechanismsfor     requirementsin our field will reshapethe way budget cuts, government downsizing, along :
                                             financial managementis handled throughout     with new and emerging financial standards ~
passengertransportation. After soliciting
                                             government for the next generation,” says have prompted the, &&cil to focus heavily
Federal agencies’responsesto a proposal to                                                 on improving Feder’al financial worker
                                             Ketieth Bresnahan, chair of the CFO                                                           /
eliminate the useof GTR, the GSA Offlice bf  Council Human ResourcesCommit&. ‘We           competencies.
Government;wide Policy ‘md the Defense       must invest in continuing prof&sional              Together;‘&e CFO &ncil cd F-LX-are
U.S. Transpotiation,+mand      (USTC) have   education.’ of the financial management       developing       a consolidated Internet site
defmedastrategytoreplacethe GTRprocess.      workforce if we areto support our Customers’  designed    specifically  for accountants, budget
                                             needs for high quality, useful and timely     analysts,    financial   managers    and all other
     GSA Bulletin FPMR G-202, publishedin                                                  Federal    financial    ,workers. In   addition to
                                             financial information.”
 +e FederalRegistFr, 99-16926 dated 7/l/99,                                                listing the  core   competencies  of  each position,
                                                 FLX, the outgrowth of the Federal
 notifies Federal agenc&of their proposal to                                               the   site    will   also provide    learners   with
                                             Technology Training Initiative (FlTI), is a
 stop the use of SF 1169, U.S. Government                                                  opportunities      to develop those competencies.
                                             groundbreaking collaborative effort that
 Transportation &quest (GTR).           This brings together Federal trainers, educators        Education and training providers are
 bulletin provides guidelines for adopting   and information technology experts to         encouraged to post relevant products and
 +l@rqativemethodsof payment for passenger transform the way Federalemployeeslearn in      course offer&s on the site as well. To
 transportation se&ices. The USTC has to     the 21st century. FLX provides a cotimon      maintain quality control, those who
 develop an implementation and change plan area wheri: cu@ulum and other mat&+&            contribute to the site will be responsiblefor
 by July 23, 1999 to convert to’ alternate may be utilized by a variety of Federal, state, keeping their links current and adhering to a
 payment inechanisms by September 30,        and local government organizations.           CFO Council’s Statement of Principles for
 2000.                                           “FLX is a tool that can help Federal Federal Financial,Education and Training.
                                             employeestake full advantageof advancesin          For more information, contact George
     The successful elimination of GTRs
                                             learningtechnqlogy,” saysFLX development      Koch     at kochg@onp.wdsc.gov or Janet
 government-wide, will be instrumental in                                                  Laytham     at lay&m-janetBdo1.g.           o
                                             team leader George Koch. “FLX opens up
 providing solutions to maintaining these
                                             ~ccess~ to the learning resources Federal
 accountableforms &at are seldomused.,and
                                             workers need ,to develop skills required for
 cutting administrative costs of commercial success  in a changing workplace.”
,passenger transportation.       For more        ‘There is a natural fit between FLX and
 information, please contact Patricia Clark, he Federalfinancial workers’whocomeunder
 (202)        512-7174        or      email he scrutiny of the CFO Council,” saysJanet
 clarkp.jfmip@gao.gov. o                     Laytham of the U.S. Department of Labor’s
                                             30 offke.

  Summer 1999                                                                                                                                     J&ULP NEWS

  JFMlf?             “Knowledgebase”                                  .Helps Improve                          Financial               Systems               8,
            he Joint Finan&           Man&ement        and functionality; the Certified Vendors List;                  It can reduce acquisition time and cost.


            Improvement      Program       (FMIp)      the Software Qualification Test Application                     Since the PM0 will disclose more
            “Core         Financial          System    and Policies; the Test Plan andMaterials; Best                  specifically what was tested, agencies
            Kllowl~base”      (www.financenetgov       Practices/Lessons Learn&$:and an interactive                    can focus on agency unique or broader
   /financenet/fed/JFMIP)       provides ’ Federal     area for public discussion.                                     requirements instead of replicating      .;
‘. agencies and vendors information on new                 The         Core:      Financial     System                 testing of mandatory core requirements.
   Financial Systems Requirements          and the     “Rnowledgebase”       will benefit agencies in ,a          l     It can help avoid.costly mistakes., More
   JFMIP Core Financial Systems Qualification          varietyofwayti                                                   importantly, what was not tested will be
   Process. Agencies are encouraged to visit the         l   It provides a one stop shop for           -.-.             disclosed to the agencies., Once the
! web site and browse             documents      and         cowunicating      neivrequirements and                     initial testing is &npleted, the PM0     :
   information.                                              references .to vendors. This will shorten                  will focus on directly.‘helping agencies
        Under the updated OMB Circular A-127,                the time it takes vendors to incorporate                   with lessons learned and other
   Financial Management Systems, agencies                    them into their baseline. The                             ‘awareness imormation regarding
   must purchase core financial systems tested               knowledgebase is an excellent venue for                    implementing financial systems.
~ and qualified through the JFMIP software                   Treasury, OMB, GAO, and FASAB to
                                                             reach vendors. ’                                     l  The test materials can-be downloaded
   qualification process. The JFMIP Program
                                                                                                                     and agencies may incorporate the test
i Management GfBce (PMO) was ,.recently                         It will provide a central source for
                                                                                                                     plan and’methodology for additional
   established to .manage the ..‘qualif’ication                 comparing software functionality. The                testing they may need to conduct.
~ process. The first round of testing is currently              PM0 will post. information about                     Likewise, new vendors will be able to
1 underway and the qu&fied vendors will be.                     value added (additional functionality               .usii’the, t&t p bqier understand   .
: POSted    October 1 1999.
                      j                      ‘,                 observed, but not tested), and vendor             ;, functionality unique to the g&erfime&
        The ,PMO will work with both agencies.                  technical support capabilities,                     For more information on,the JPMIP Core
   a&vendors to update’the “Know1edgebase~                                                                     Financial System Knowledgebase, call Bruce
                                                        l       It increases competition. Vendors can
   regularly. Examples of documents that will be                                                               Turner at 202~512-5916           or e-mail at
                                                                use the knowledgebase to better
   available are:‘Core Mandatory, Value Added,                                                                 turnerb.jfinip@gao.gov.     n
                                                                understand requirements and upgrade
   and Vendor           Support     Requirements;
                                                                software accordingly.                                   .,.
   information about vendor software features                                                     .I
                                                                              !’        :

 IGs and CFOs, continued   jvm   &ye   3.                   .
 Academy, the Federal Law Enforcement                  Mr. ‘Early received the President’s Rank                and is responsible for all activities related to
 Training Center, and the.U.S. Secret Service          Award.      Born in 1943 in Charlottesville,            financial management, financial operations,
 Academy.                                              Virginia, Mr. Early holds a Bachelor of                 internal controls, audit follow-up, -and asset
     Mr. William B. Early was recently                 Science Degree from the University            of        management. The Department of Education
 appointed Chief Financial Officer of the              Richmond       and a Master of Business                 currently administers a budget of over $30
 General Services Administration (GSA). Mr.            Administration Degree from the University               billion per year and operates some 200
 Early is responsible for all financial and            of South Carolina.                                      programs that touchon every area andlevel of
 budgetary policy, executive information                          Mark R. Carney. was appointed                education.
 systems,      and     GSA’s     Strategic,      and   Deputy Chief Financial Officer for the                       Bob Reid joined the Department of the.
 Performance planning processes. He is also            Department of Education on June 6,1999.                 Treasury in June as ..Deputy Assistant
 the Chair of the. GSA Council of Controllers.         Prior to his appointment, Mr. Carney served             Secreatary - Accounting Operations, Office of
 Mr. Early served as Acting Chief Financial            as director of the U.S. Small Business                  the Fiscal Assistant Secretary. In this capacity,
 Officer for several interim periods, served as        Administration’s    (SBA) Fresno, California            he serves as the Department’s senior oficial
 Deputy Chief Financial Officer from 1998 to           Commercial Loan Servicing Center where he               on accounting policy: and aprovedes policy
 1999, and has served -as-GSA’s             Budget     managed a $16 billion loan portfolio                    oversight over government-wide        accounting
 Director since 1979.                                  comprisedof 125,000 loans. For over 7 years             and the preparation           of the annual
     ‘Mr. Early is responsible for a multi-billion     he was director of SBA’s Denver, Colorado               government-wide        consolidated     financial
 dollarLfinancia1 program that involves all            National Finance Center.        His” legacy in          statements. He serves. as the Department’s
 aspects of budget formulation, ; resources            Denver      was   to consolidate       financial        representative on. the Federal Accounting
 allocation, and financial control. Mr. Early is       operations into one facility and extensively            Standards Advisory Board
 a member of the American Association of               modernize agency financial systems and                       Prior to joining the Federal government,
 Budget and Program Analysis (AABPA). He               practices.                                              Mr. Reid, held various positions within the
 asservedAABPAformanyyears,bothasVice                      As Deputy Chief Financial Officer, Mr.              D.C. Government including Controller of the
 President and as a Board Member. In 1994,             Carney directs as taffof over 275 professionals         city.    0

                                                                                                                                         Summer1999               ’

Year       2000 Update:                     Less Than 6 Months                                .   . .   and Comting

         he Year 2000 (Y2K) corn uting                                                            end-to-end testing-f       such high-impact                     F
         challen     continues to L         a                                                     programs.        Business continuity      and                   1,
         compeir‘ng, once-in-a-lifetime issue                                                     contingencyplannin is imperative; testingof                     1
         facing the Federal government, state                                                     these lans shoLfd be completed by                               1
 and local agencies,and major sectorsof our                                                       SeptemL r 30. Final1 , Day One strategies
 national economy-not       to mention the                                                        are needed: so&are cKan should be kept                      1
 world. Since first identi ‘n Y2K as a                                                            to a minimum aswe near tR”e end of the year,
 high-risk area in February $89 7, GAO has                                                        and we must have +e most specific strategy                  /
 issued over 120 reports and testimony                                                            possible for        the     late-December:
 statements.      A great deal has been                                                           early-January rollover period.
 accom lishti-but     much more progress is                                                           The total estimatedcostsof ensuringthat                 i
 neede.cf This article will summarize where                                                       the computer systemsof the 24 major Federal                 ~
‘our nation standsin the summerof 1999, and                                                       agenciesperform as expected beyond 1999
 what action remains necess in order to                                                           hasbeenconsistentlyrismg; it hasmore than
 minimize disruption through“3: e turn of the                                                     tripled durinp the last 2 years, to a total of
 century. ,.                                                                                      about $8.7 hllion as of May 14, 1999-up                     ~
                                                                                                  $1.2 billion in 3 months alone.
 TheFe&ml Pi&we
     Federal departments and agencies are                                                         Statesand Local  Gbvemmts

considerablyfarther along than they werejust                                                          Atremendousvariationexists with respect
 a year ago, due in large measureto engaged                                                       to Y2K readinessamong statesand localities.
leadershipand making y?K a top priority. In                                                       This matters because,statesadministermany
its ninth quarterly repoq, issuedJune 15,                                                         programs in partnership with the Federal                    ~
 1999, basedon data received asof May 14,                                                         government, includin         those involving                ~
the OffIce of Management and B+t                    Within Transportation, most of the            payments such as foo cf stamps (in concert                  I
 (OMB) reported agencies’ mission-critical      systems1 ‘ng in becomin compliant had             with the Department of Agriculture), Social
systemsto be 93 percent Y2K compliant,          been WI    ?f in the Fef eral Aviation            Security, and Medicaid (with Health and
with 14 of the 24 major agenciesreporting       Administration (FAA). While             ’         Human Services). In the caseof Medicaid,                    h:
100 percent compliance.                         extremely late start, however, FAir h:&g          man statesystemsare not yet reported to be
     OMB focusedon the remaining 7 percent      significant reported progressin catching up.      Y2K! compliant. Many locally controlled,
of mission-critical systemsthat are not yet     According to the agency,all of its systemsthat    corn uter-depetident bperations - such as
reported to be compliant and that must be       remained to be made compliant have now            tr a2ICsignals- are date-sensitive. As GAO
repaired, replaced, or retired. Y2K issues      beenmade so, including the HOST system,           recently testified before Con ess,asurvey bv
include end-to-end testing; develo ing          the backboneof the en route air traffic control   theNational Associationof !FtateInformatioh
businesscontinuity and contmgency p fans;       system, along with all weather and                ResourceExecutivesfound that43 stateshave                   ~
and overall readinessof Federalpro ams.Of       telecommunications systems. End-to-end            completed at leasthalf of the implementation                ~
the 7 percent, the following 4 F mission        testing and business continuity            and    phaseof their mission-criticalsystems.                      \
critical systems have been identified as        contingency planning are ongoing.                     Specificall ,this grou ‘sJune1999 surve!
high-impact (seetable).                             Defense faces a challenge of                                              f
                                                                                                  results (memh rship inc udesthe District of
                                                                                                  Columbia, Guam, and Puerto Rico) showed
                                                unprecedented scope and criticality; by its
                                                                      245 of       its 2 038      that
                                                ~ion%~~systems            are not yet k2K           l  5 statesre rted completing 25-49
                                                compli&t. The Deputy Secretaryof Defense                 ercent o p”the implementation phase
                                                is tracking the pro ress of each system                For their mission-criticalsystems,
                                                monthly. Further; 6 OD has hundreds of              l  13 statesreported completing 50-74
                                                interrelatedend-to-end testing andevaluation           percent, and
                                                activities ongoing-some of which must rely
                                                on the as-yetnoncompliant systemsor system         l   30 statesreported completing 75
                                                contingency plans.         As GAO has                  percent or more.
                                                recommended, Defense has taken ste                   In attempting to gain a better
                                                                                                  understanding of Y2K compliance, John
                                                                                                  Koskinen, Chair of the President’sCouncil on
                                                                                                  Year 2000 Conversion, establishedworking
                                                systemsand key businessprocesses.It will be       groups and partici ates in monthlv
                                                critical to ensure that such controls are         conference calls with tlf e states. State au&i
                                                implemented on each test and evaluation           organizations have seenconsistentfinding:
                                                event.                                            concernshave been raisedin areasincludmg
                                                     OMB has taken an important step by           planning, testing, businesscontinuity and
                                                identifying 43 of the most critical Federal       contingency planning, embedded systems,
                                                programs, and designating lead agenciesto         and resourceadequacy.
                                                makesurethat appropriate actionsare taken.
                                                A second crucial step is testing-especially                                       Continired   on pap   19.   :

 Summer-1999                                                                                                                                J?WP NEWS

                                                         FASAB uibdut<
1Highlights of Federal Accounting Standards           social insurance. information and directed staff     trying to consolidate different types of assets-
1advisory Board: activities through July 1999:        to prepare a ballot draft.             A final       large “hard” assets, paper, artifacts,
                                                      recommended standard is expected during              collections, and measurement attributes of
I1                                                    July..    :,.:                                       physical units (for examtile, item counts
     At the. April Board meeting, the Board                                                                versus cubic feet of storage space), presents
  decided to,defer further work on the Natural        Natiotml~Dejhse PPOE and Multi-use Heritafle         problems in how to report.
  Resources project until early 2WO. and on           Assets                                                    After discussing the requirements of me
  East of Capital indefinitely. The:;deferral of          The Board. a$roved the amendments to             Heritage       asset standard        for    the
  he Cost of Capital project was based on             report&on      Multi-Use Heritage Assets at its      government&de,        or consolidated level,
  proposals regarding budgeting for oapital~          July meeting. The amendments will be issued          Board members agreed that the goal of the
  assetsfrom the President’s Commis&n: on             as a separate standard in order to avoid the         consolidated report for that, category should
 CapitalBudgeting. The Board concluded that           delays, -‘associated with National Defense           be not for overly detailed accounting, but for
 it would. be beneficial to wait for progress in      w&E.         The, recommendation         will be     some broad’ descriptions of categories of
,the budget community before undertaking              forwarded<ro. the principals, in mid- July.          heritage assets and the overall condition of
 further work on. Cost of Capital accounting              The Board also. directed stall! to prepare a     those.assets, with reference to the reports of
:requirements.                                        recommended standard for their vote that             agencies with stewardship over the majority
     The Board also approved a plan for a             would require quantities of weapons systems          of heritage assets, Staff will make the
 Report Review, Project. The report review            and annual investment in weapons systems.            suggested language changes to the
 would cover more, than half of the, CFO Act          The amendment would not - as. originally             Governmentwide Heritage Assets standard
 agency F-Y98 Acc,ountability Reports. The            proposed - delete the requirement for                and circulate those changes for Board
 objective is. to inform, the. Board. and the         reporting of latest acquisition or total cost of     approval when it circulates the final proposed
 Accounting, and<Auditing Policy Committee            weapons systems. In addition,. staff was             standard. The Board agreed that a final
  (AAPC) regarding implementation         of the,     tasked with undertaking immediately to               recommended standard could ‘not be issued
 new reporting model.                                 prepare an exposure draft on reporting the           until completion of the amendments to PPStE
                                                      status of projects for the largest weapons           in order to insure that those amendments are
                                                      systems acquisitions underway. The Board             included in the governmentwide standards.
    The Board! expressed, a: desire to.. review       suggested.thatthis.would include information
carefully the implementation, of Stewardship          such as the planned~ costs, actual cost. to. date,   Accowatin~ aniihdtin..   Pal@ Committee
Reports and. may reconsider use of the                percentage completed and units initially             (AAPC
Stewardship.model: At the July meeting, the           planned versus currently planned. The report              The AAPC considered topics and speakers
majority, of’ Board members called for staff          was included in the February 1998. exposure          that would be appropriate for future forums
proposals to place specific items of                  draft asan alternative view. The St&will have        in the summer or fall;
stewardship information in the traditional            the assistance of the National Defense PP&E               Mr. Short, Chair of the Interentity Task
categories of basic, information,          required   task force in researching these issues and           Force, anticipates resumption of the work of
supplemental        information.      and other       expects to have a proposal for Board                 the task force on interentity costs.
accompanying information.             The Board       consideration before the end of 1999.                     Task force chair Mark Connelly reported
believes this will; in due: time., aid in resolving   Tentatively,. the Board’ also,indicated. that this   on the group’s work in developing guidance
audit issues as well as raising the visibility        type, of major project reporting might be            to assist Federal agencies in implementing
withii reports of some key elements of                extended to all agTn.cies.rather than being a        new standards for reporting and auditing
stewardship information.                              DOD specific requirement.                            supplementary information on stewardship
    At, the.,Septernber meeting, the,Board.may                                                             land and heritage assets.
consider specific proposals.                                                                                    The &WC also added two new issues to
  ? Management’s Discussion and Analysis                  The Board reviewed the second draft of a         its agenda:
      (MIX&)                                          Statement of’ Recommended, Accounting                   l  Issue 20
    The Board approved, recommended                   Standards     for, the      Governmentwide                Provide, guidance to, Federal entities on
statements on.MD&A at the April meeting.              Supplementary Stewardship Reporting.                 the allocation of contingent liabilities as they
Statement of ,Federal Financial Accounting            Treasury would be the only agency affected,
                                                                                                           relate to legal claims where multiple agencies,
Concepts .No. 3: has since been approved by           since this proposed recommended standard
                                                      would affect only the preparer of the                are involved. The questions specifically relate
the Board’s principals. The accompanying,
                                                      Consolidated St@ement.. Treasury had only            to situations where more than one Federal
statement on.standards is awaiting approval.
                                                      minor problems with the recommended:                 entity is named as a party to a legal claim that
  l   Social Insurance
    At its July meeting, the Board, approved          standard,’ namely with Heritage Assets.
certain modifications to the presentation of          Since, with Heritage Assets,,entities have the
                                                      most discretion, in reporting this. category,
Jmfn’ NEWS                                                                                                                                 Summer 1999 ’

 Treasury’s              Goal for a Department-wide                                      Career                Development                   Plan             I
     n June 1998, the Department of the

 I   Treasury CFO Council agreed that
                            make substantial
                            the     professional
development ofits financial staff, to attract,
develop and retain high caliber personnel to
better meet current-and       future ‘needs, for
financial services and mission support.
    The Treasury CFO Council tasked its                                                 r-
Human Resource (HR) Committee with
developing a human resource strategy for
Treasury financial management. In October
 1998, the Committee began developing a
department-wide career development plan for
financial    management,        budget     and
accounting personnel at different grade levels.
This plan defined and established training and
education core competencies, certifications,                                                                                .’
on-the-job     experiences,   and promoted
rotational ‘assignments across the entire          government-wide     CFO. Council Human             and develop an action plan for Treasury CFO 1
Treasury financial community.                      Resources Committee to obtain additional           Council approval to implement the Career
                                                   data for the development of this proposal.         Development Plans within Treasury.       The I-
    It was envisioned that completing’ the
performance targets for this plan would, over            The Com&tee         specifically used a      Team 2000 implementation planwill include,
                                                                                                      but not be limited to:              :
time, increase the competency levels of all        technical approach in developing the Career
Treasury Financial staff and position the          Development Plans and chose not to include              l   An inventory of current bureau-sponsored
Department to deal with the. increasingly          addmonal highly desirable non-technical                     courses that can be open to all bureau
complex, technologically advanced fmancial         skills such as writing or oral communications.              personnel, i.e., ATF accountants could        ~
management functions.                              The Committee agreed the plans should focus                 attend training at IRS courses.               I
                                                   on long-term change within Treasury and not
                                                                                                       l       An inventory of current financial
                                                   an immediate restructuring            of current                                                     ~ i
A!Gtbodolq~y                                                                                                   management personnel against the
                                                   onboard financial management staff.
    In developing the proposed Career                                                                          Career Development Plans to establish
Development l?lans;the Treasury CFO HR                  Committee        members      individually             the baseline for each of the five areas,
Committee reviewed the published JFMIP             identified training, education, certifications,             Training, Education, Certifications,
Core Competency documents for financial            on-the-job     experiences,    and rotational               On-the-job Experiences, and Rotational
management positions, and Doris Chew from          assignments       for   financial    managers,              Assignments.
                                                   accountants and budget analysts.            The
the JFMIP joined the committee.                                                                        l       A plan to implement at least two
                                                   members identified three levels for each area:
    The Committee did not replicate the                                                                        rotational assignments between all
                                                   entry, mid-level and senior level.          The
excellent work already completed by JFMIP                                                                      bureaus during FY 2000.
                                                   Committee      then met and ‘collectively
and the government-wide      CFO Council HR        reviewed and rated the core competencies and            For further information about the Career
Committee       in the Core Competency             identified those that would be highly desirable    Development Plan you may contact the
documents, rather it used these documents to       for, financial management personnel within         Committee Chair, Paul Gentille (Phone:
assist in identifying key high level technical     the.Department of the Treasury.                    202-622-9156,                               E-mail:
competencies critical for Treasury,         The                                                       gentille@cdti@treas.gov        ) or Vice Chair, Lisa
Committee also gathered and evaluated other                                                           Fiely     (Phone:      202-622-8710,        E-mail:
agency’s    development      plans, Treasury                                                          lisa.fiely@?cfomail.fin.irs.gov).    0
Bureaus’ policies and training plans, and              On July 7th the Treasury CFO Council
identified similarities and best practices.        voted unanimously to adopt the proposal as a
                                                   goal for the Department and agreed to form
    Human Resource specialists from several
                                                   an implementation group (Team 2000) with
bureaus joined the Committee, and several
                                                   a member from each Treasury b,ureau. Team
Committee members worked through the
                                                   2000 will provide overall program support

Summer 1999                _

 NASA               Goal Performa                                        Eva1 uation                    System
,,N            ASA      is making        significant
              .progress in achieving its mission
               and goals by doing business faster,
               better and cheaper while never
 compromising           safety.         “Managing
 Strategically” is a major cross-cutting process
 tid its effective implementation throughout
 the workfo$e        is an integral part’ of the
 Agency’s success. Recently, inndtiators at the
 John F. Kennedy Space’&ter, (FC) developed
 and fully itiplemented’a software tdol that
 automates       and reirolutionizes       stiategic                                                                              ..       .,

 planning, implementation and v&lidation.                  In defining “the empldyek performance                        l    What funding levels tliose results merit?
     The Goal l?erf&i&ce        Evaluation System      plan a supervisor has universal access to all of                     How can an agenc)l’respond to such an
  (GPES) is a web-based interact&software            ’ the *orga&zational Mission Objectives and                       analysis     unless    they have effectively
 application that implements, validates, and           Strategies populated within the system. The                     implemented, measured and communicated
 evaluates an Agency’s performance through             performance plan will reflect the employee’s                    thc-.,a accomp~shments        of the strategies
 the achievements of its organizations and             assignments          for       their       own      ‘home       outlined in their Strategic, plan. GPES is a
 individuals.     Developed by NASA at the             organization,     aswell    as,  those   duties   assigned      definite represent+ion of an effective method
 Kennedy Space Center, Q?ES is used by the             by any other organization at the .Center.                       of administering the methodologies of the
 Center for strategic planning,, employee              Additionally,       the system facilitates the                  GPRA. It is one of the tools +at,make ‘The
 performance        management,       and as a assignment of multiple managers in order to                             Pl+” a real+y.
 center-wide communication tool.                       support .the diversity of i a multi-project                          Fully utilized at the, Kenn+y         Space
     As part of the NASA                   Strategic   focused    b+siness environment.               Therefore,       Center, an interim &hi~~~~ent Report. was
Management Process, the Kennedy Space                  managers     can  collabor+te       &line    to proyide a       consolidated at the ‘Midterp         (2/99) and
 Center developed its plan on how it would             more     comprehensive             appraisal     fb; the        proved to be extremely v+l&ble to tlie KSC
implement the Agency’s goals and missions.             employ&         Employees         are   iesponsible      for    gtrategic management process. Twenty-two
The individual organizations at KSC then               periddically    contributing       information     relative     major      offks      effectively   summarized,
developed a list of object&s and strategies on         to ,their achievements. Thic information is                     reported and evaluated their ‘achievements
h~ow they would           support the Center’s         then #ilize~~ to help asgess individual and                     towards multiple mission strgtegies for over
implemtri%ioti             ph.         Employees’      drganiz&ional perf&mance.                                       1700 employees. in ,less than a two-week
performance plans are then generated which                 Based on these embedded links, the                          period. The result from this evaluation helped
will implement the organization’s mission. As          Agency plan is effectively cormn&cated                    to    to drive out very explicit actions.
those plans are executed at all levels, the results    every  organizational      level.    Achievements      and           The Congress, on behalfof the taxpayer, is
are reported and evaluated. The final                 ‘herformatice criteria can be assessed and                      cormi&ed to implementing new systems to
evaluation is captured in the NASA                     c&sol&ted        back to validate the progress and             make: government work more efficiently for
Performance plan, w&h             is submitted to      accomplishment of the Agency Strategies.                       IeSS.     The Goal Performance Evaluation
Congress. GPES is a tool that helps to                     These key q&&i&s            have been outlined as           System contributes to this &d by effectively
automate and facilitate this process.                  the wa,’ to integrate results into other                       communicating         both the Organiz+ti@
     The system provides the capability of             Congressional Business:                                         Strategic Plan and subsequent, results and
electronically “linking”        an organization’s          When        Congress         considers       program        achievements.
mission objectives to any desired Agency               re-authorizations,we         need to ask -                           For more information, visit dur website:
Goals. This linking jnformation             is also      l  What concrete results has the program                     http:/ftechnology.ksc.nasa.g6\I/WWWaccess
displayed on the employee’s performance                     achieved?                                                 lgpl
plan, so that they can see the direct correlation           Are they worthwhile and cdst effective?
                                                         l                                                            Or C&t+       Chris Carlson (Te5hnical
between their assignedduties and the strategic
                                                         l  Is there a better way to provide this                     Information)’
niission of the Agency. In additibn, reports
                                                            service?                                                  Christopher.Carlson-l@l&inasa.goviDave
can now be generated that cross-reference the
Agency/Center       Goals &th the supporting               And         when         Congress           considers      Makuflra (Technology Transfer It&ormati~$
                                                      appropriations,       we  need     to  ask  -                   DaveiMakufka-l.@ksc.nasa.gov;      NASA /
organization’s.mission      objectiv&, such that a
                                                            whether the agency’s budget requests                      Kennedy Space Center FL, 32899. CI
verification can be performed to ensure that             l

all Agency/Center Goals are being worked.                   are  sticiently     tied to tie results of its
                                                            programs?               I

                                                                                                                                          Summer 1999

 JFMIP               -Keeps on Growing                                                                                                                      I

         he JFMIP contingent has grown by         financial management systems for such              developmental program for men and women                1:

 T       leaps and bounds over the last three
         months, as two permanent and five
         temporary employees came on board.
The new staff will be involved in a variety of
projects, such as the development of systems
                                                  entities as the U.S. Coast Guard, the Federal
                                                  Railroad       Administration,
                                                  Department of Labor.
                                                                                       and     the
                                                                               Pat will assist the
                                                  PM0 in the preparation and testing ofvendor
                                                  software as a member of one of the test teams.
                                                                                                     at the GS-11 and GS-12 levels. The program
                                                                                                     is coordinated      and directed    by the
                                                                                                     Department of.Agriculture Graduate School.
                                                                                                     Presently, JFMIP is fommate to have to WEL
                                                                                                     program participants.

requirements       and in updating        core        Thane Thompson, a program analyst for               Mary Chase, a reality specialist with the
competencies      for financial management        the Occupational        Safety and Health          General Services Administration’s     Office of 1
personnel. However,       in the upcoming         Administration       of                            Property Disposal, is assigned to JFMIP on a
months they will focus mainly on the testing      the Department of                                  thirty-day developmental assignment. Since
of core financial systems software.               Labor, began a sixty                               joining the office, she has assisted with the
    Janet McBride joins the JFMIP Program         day assignment with                                development of Real Property           Systems ~
Management       Office (PMO)        from the     JFMIP on July 6th.                                 Requirements     and the relocation of the
Department      of Agriculture,     where she     He       received     a                            JFMIP office. She also has worked on the I
supervised a staffof accountants and analysts.    Master of Public                                   newsletter.
Janet has an extensive background in a broad      &fairs       in 1998                                   Suzanne Valett, an auditor with the Social li
spectrum of financial management duties,          from           Indiana                             Security Administration (SSA), Of&e of the
including       analysis,      design,     and    Universit)r’s School                               Inspector General, is assigned to JFMIP on a ~
implementation      of financial management       of      Public      and                            one month detail.      She has assisted the I
systems. Naturally she is a great fit for the     Environmental
                                                                                                     Program Management Office (PMO) in the
PM.0, where she will be one of the testers of     Affairs. Thane is a                                preparation of the Core Financial System
core financial systems software.     This year,   Presidential                                       Test. o
Janet will complete her MS. degree in             Management Intern and will primarily assist
Management       Information     Systems,    to   with the acquisition systems requirements
complement her M.B.A.                             during his assignment at JFMIP.
     Steve Fisher relocated to JFMIP from the          Brian Dixon, a sophomore from the                                                                i
Department of Veteran Affairs. Steve brings        University of Notre Dame, joins JFMIP as a
a diversified background to the organization,     summer intern. He                                  FASAB,   continuedjFom   &qe   13.

after experiencing both the private and public    is an accounting                                                                                      ,
sectors, serving in a variety of different         and history double                                is filed against the Federal government. The I
capacities from auditor to consultant. He is a    major hailing from                                 issue was originally raised by the Department
Certified Public Accountant and Certified         Northern Virginia.                                 of Commerce.
Government Financial Manager. He worked           Brian will perform                                    l   Issue # 21
as a systems accountant in VA’s Office of         a      variety      of                                  Provide guidance on classification and
Financial Management, where he was the            different tasks in an                              definition issues pertaining to liabilities
“trail boss” for preparing VA’s consolidated      effort to aid in the                               “covered by budgetary resources” and “not
financial statements. Steve will work for the     overall mission of                                 covered by budgetary resources”. The issue
Program Management Ofice as one of the            JFMIP.      His main                               involves anti-deficiency considerations.    It has
test team leaders.                                focus      for    the                              not been completely reviewed yet by OMB.
                                                  summer              is                             The definition will have to be changed.
     Patricia     (Pat)
                                                  analyzing the issues surrounding     benefit       Suggestions to OMB on Form and Content
Clark      comes      to                          payment systems and to help set the                may be sufficient, or, if the issues become
JFMIP         on       a                          groundwork        for  developing    system        more complex, a Technical Release may
one-year                                          requirements on this subject.                      become necessary.
assignment as part                                                                                        For more information, please got to the
of      the       CFO                                                                                FASAB         website:    www.financenet.gov/
Councils      Fellow’s                                JFMIP has continued its support   of the       financenet/fed/fasab or contact Dick Tingley,
Program.       Pat has                                                                               (202)512-7350.0
                                                  Women’s    Executive Leadership      (WEL)
worked extensively                                Program by providing developmental work
on the development            Pa.t Clark          assignments for program participants. The
   .     .
and maintenance of-                               WEL Program is a one year management

 Summer 1999                                                                                                                            JITWP NEWS

 Pmpective, continued jhm pag”2.
 will be issueda certificate of compliance. A         improvements.      The JFMIP Steering            Financial      Managers-Willa         Green,
 formal notification letter of this servicewill be    Committee agreedto jointly issuethe Guide        Department of Labor..
 issuedin September1999.                              with the CFO Council. Issuanceof the Guide           JFMIP will alsobe working with the HRC
                                                      asan exposuredraft is anticipated in the next    on the developmentof a policy for continuing
  TheFiwncahl ikfawement Systems                      quarter.                                         professional education for          financial
  ComplianceReview G&e                                                                                 managementpersonnel. We arealsoassisting
     JFMIP is playing a supporting role to the       Parmvi~     to ImpropeHuman Reswvces              the OPM with their revision of qualification
 CFO Council Financial SystemsCommittee                  The human capital factor continues high       and classificationstandardsfor the financial
 effort to develop the Financial Management          on the JFMII? agenda. We are continuing to        management occupational series; and
 Systems ComplianceReviewGuide. This effort          work in partnership with the CFO. Human           developing a website under the American
 is led by Schuyler Lesher, Chair, CFO                Resources Committee (HRC).          We are       Learning Exchangefor financial management
 Financial SystemsCommittee, and is part of          working on the issuanceof the updated core        training and education.
 the CFO Council 5-year plan to improve              competencies for accountants, budget
 Federalfinancial systems.Currently, multiple        analysts, and financial managers. Each of         Closi?agout l-T 1999
 Federal requirements in Federal Managers’           these core competencies documents were                This Joint Perspective closesout Fiscal
 Financial Integrity Act (FMFIA), section 4;         reviewed by the Review Board, chaired by          Year 1999 andmarksthe first year ofexistence
 FFMIA of 1996, OMB Circulars A-123,                 John Sander,Department of State; and Doris        for the JFMIP Program Management OfEce
 A127, and A-130, and 0M.B Bulletin 98-08            Chew, JFMIP. Ken.Bresnahan,Chair, CFO             (PMO) . We hope the JFMIP is meeting the
 aresubjectto review. No standardprocedures          Human       Resources Committee, was              goal of providing leveraged support to the
 or instructions exist to conduct thesereviews       instrumentalin assuringthat thesedocuments        entire Federal community and value for the
 and current assessment    methods vary. The         continue to be current. Other key playersare:     resourcesprovided. Your feedbackto JFMIP
 proposed Financial Management Systems               Accountants-Jean Morgan, Department of            is alwayswelcome. It hasbeen a lot of hard
 Compliance&v&w Gztide is a tool to assist           Energy; Budget Analysts-Thad Juszczak,            work to get this far and there will be manv
 agencies in performing reviews to assess            Internal Revenue Service; Joel Friedl,            challenges, in the year ahead. As we closeout
 whether their financial managementsystems           Department of Defense; Dennis Kaplan,             this fiscal year, I hope that each of you has
 comply with the range of Federal                    Department of Agriculture; and Janet              time to enjoy the summerand take the time to
 requirementsand will provide information to         Laytham, Department of Labor; and                 rechargeto meet the challengesahead. o
 help prioritize the criticality of system

 Comes, Continued   jvm   page 4.

  I won’t suggest,thatthe accounting standards         was directed to begin an analysis of the         disagreements  is improving through the AAPC
  are complete, but they are comprehensive,            individual     elements of       Stewardship     aswell asthrough increasedcentralagencyand
  and we are gradually improving our capacity          Reporting and make proposals on the              FASAB staff consultation.” Perhaps the
i to respond to implementation issues, The             alternate placementof this information.          greatestsourceof conflict that shehasobserved
  systems and staff issues are clearly top                 Concerning the issue of FASAB being          isin the useof estimates.Federalagenciestend
  priorities in the coming years. It is                designated as the Generally Accepted             to rely on estimatesfor non-traditional things,
  unimaginable that we would enter the                 Accounting Principles (GAAP) setting body        suchasaccountsreceivableandpayable. One of
  Information     Age ,with     the Federal            for the Federal government, Ms. Comes            the upcoming AAPC forums will contain a
  government operating systems that were               remarked that the idea was still under          program on auditingestimates    anddealingwith
  designedin the relative Dark Ages.”                  deliberation. “rhe .American Institute of       uncertainty.
      Currently, FASAB is recommendingnew              CPAs hasbeencarefully consideringwhether             With regard to the issueof the Federal
  standards on Internal Use Software,                  to recognize FASAB as a standard setting        government ever getting an unqualified
  Management’s Discussionand Analysis and              body via Rule 203. The processitselfhasbeen     opinion, Ms. Comes was more inclined to
  are on the verge of recommending standards          very useful. As the individual responsiblefor    focus on present successes.“I’m encouraged
  for Social Insurance. Also, since FASAB             managing our procedures and relationships        by the progress in FY 1998 as well as the
  addedfour accounting standardsin FY 1998,           with outside bodies, I have identified a         determination of the CFO Council members.
  considerabletime is being allocated.to the          number of areaswhere I personally can do a       I believewe will seesteadyprogresseachyear,
 maintenance of existing standards. During            better job. The’consequencesof Rule 203          but I also believe that this is not a caseof
 the spring; the Board decidedto slow the pace       .recognition are increasedcredibility, for the    immediate gratification. I hope that all
 of new work and allocate more time to                Board. Further, the AICPA action would           involved - including oversight groups - will
 reviewing the results of the new reporting           clarify the statusfor auditors and preparers.”   recognize that there are improvements along
 model andnew standards.As a result, FASAB                 When asked if Federal agencies were         the way to a cleanopinion, and that the real
 staff are reviewing agency’sFY 1998 reports          experiencing difficulties in complying with      reward or goal is improved fulancial
 and compiling information on bestpractices,          the new standardsissuedin Fi! 1998, Ms.          management.
 potential issuesand innovations. The Board           Comes stated that the changeswere fairly              When askedabout her future goals, Ms.
 will begin reviewing theseanalysesin the fall.       general. As a result, the agencieshave some      Comesstatedthat shewascontent to focus on
 The Board has also addressedconcernsover             room for interpretation, both between            the here and now. In her words, “I have a
 the implementation of the Stewardship                themselvesand among their auditors. “The         fabulous job that always presents new
 Reporting element of the new model. Staff            cinfi-astructure’ to assistin resolving these    challenges.”o

jz%uP NEWS                                                                                                                           Summer 1999 ’

Sullivan, cmtimed jkvn page 5.
                                                  for the bestvalue will lead to the proper and valuable consultant services to program ‘k
 businessprocesses.Another effort associated      most cost effective decision.                     managers and be viewed by them as their I
 with the Department’s efforts each year to                                                                                                           k
                                                      A common concern among financial advocates.” Financial managersmust alsobe 1,
,produce audited financial statementshas also     managers has been the lack of qualified, present at the table when major strategic and i
 improved stewardship and accountability.         multi-skilled personnelto perform the more tactical decisionsare made and they need to =
The CFO ofice has initiated monthly                                                                                                                   b
                                                  complex tasks demanded of the Federal enhancetheir capabilities, particularly in the r’
 meetingswith their auditors and senior level     government. Mr. Sullivan sharesthis concern areasof financial data, review and analysis,so !
VA managers.“Thesemeetingsfoster a good            but seesprogressbeing made thanks to the that they can improve their value to their
 dialog betweenmanagementand the auditors          accomplishments of the CFO Council’s organizations and agencies.
on the problems and issuesthat the auditors       Human :Resources Committee headed by                   Like other financial managers, Mr. :
 are finding and helps management know            Department of Labor’s DCFO/Acting CFO             Sullivan pinpointed human resources, I
where they need to focus their efforts.”          Ken Bresnahan. ‘Their efforts need to             specifically recruitment and retention, as an ~
     Downsizing, a continuous challenge for       continue, asthey promiseto increasethe skills area of major concern. He points to the
most Federal agencies “has caused                 of existing financial staff, maximize use.of      statistics that’ indicate 39% ,of. the ~
government to rethink how we can best             limited training resources,and improve the government’s, GS-510 accountants are
accomplishour mission,” saysMr. Sullivan.         skillsof individuals wishing to join the Federal ‘presently eligible to retire and that this ,
Initially, the negative aspectsof downsizing      government.” He alsoconsidercrosstraining         percentage will skyrocket within the next -5 1
overshadowed efforts to. identify how we          for financial managersto be a valuable and years. “Since the government is already way ’
could improve work processesto deal with          necessary tool that should be utilized            behind the curve on successionplanning, we
downsizing. However, once implemented,            whenever feasible. However, the downsizing need to be hiring skilled staffnow to provide li‘
gained efficiencies lessenedthe burdens of        of the government has created difficulty in opportunity for new hires to learn from the
having fewer employees. Unfortunately the         implementing crosstraining opportunities for      experts before they are gone.’ In order to do ,
timing of downsizing efforts forced the’lossof    financial managers.With fewer staff, finding      that, we need to have maximum flexibility to
staff before identified efficiencies could be     time for subject matter experts to be away utilize all currently available tools such as ~
implemented.                                      from their jobs becomesmore d&cult. He            recruitment and relocation bonuses,special i
     Technology has served as a catalyst to       would like agenciesto considerswitching staff salary authorizations, use of “highest rate”
lessenthe effect of downsizing. ‘Technology       to provide key staff with cross-training authority, and retention allowances. If we
hasprovided government workers expanded           opportunities.        This type of sharing want the best talent, ,we riced to provide
tools to do their jobs better, faster, and with   arrangement would lessen the impact of            salariescomparable to the private sector.”
lesspaper- and labor- intensive processes.”       losing a key staff person. “Anything that         Additionally, he believesthat the government
VA has maximized the utilization of               broadensthe understanding and expertise of        needs‘to get way from thinking strictly about
electronic meansto deal with downsizing.          the financial staff isgood for the employeeand FTE and: grade levels and be allowed to ~
     Mr. Sullivan fully supports JFMIE’s          the organization.”                                manageto an approved budget;                     I
efforts to establish mandatory core                   Mr. Sullivan believes that to run’ and ’ Mr. Sullivan addsthat other problemswill I
requirements and evaluate/test vendor             maintain an effective working environment,        face all managers,both internal and external
financial system packages. The old testing        one needsto “empower the managersbelow to finance, in the next.5 to, 10 years..“We can’t
method frustrated him becauseonly 30% of          you and trust them to make the : right            make needed changeshappen fast enough.
the mandatory requirementswere tested and         decisions. If there is not trust, then maybe We have more and more legislative mandates
under the old testing processGSA was not          you have the wrong personor personsin the we’re required to implement, with no
allowed to sharethe resultswith the agencies.     managementpositions.” Mr. ‘Sullivan noted additional -resourcesor staff to accomplish
He is pleased by the fact that the current        “A job like mine cannot be done alone.” He        them”      With straightlined budgets :and
processnow allows agenciesto know what            credits his success to having a set of            funding difficult to obtain, finance initiatives
they are buying off the new schedule. Mr.         professionalmanagersand staff who Possess are and will continue to be much harder to
Sullivan ‘favors the new testing method           the requisite skills, determination and ‘sell’to senior executivesbecauseof the lower
because he stressed that the days of              cooperative spirit neededto work effectively visibility of financial programs when
developing financial systemsin-house is long      in the fast-paced financial management compared to major programs.
over. “Procuring Commercial Off-the-Shelf         government environment.             Though he         Mr. Sullivan’sgoalsfor the future include
software (COTS) is the only way to go.” He        maximizes delegation, Mr. Sullivan still making information availableat the fingertips
noted a major VA initiative of looking at         considershimself a “hands-on” manager.He          for all managementrlevels of the organization.
enterprise wide solutions to all of VA’s          likes knowing allthe details.                     Additionally, he wants the VA to receive its
businessneedsis underway. He expectsthat              If he could make one change that would        first cleanaudit opinion and createan entirely
VA will acquire an off-the-shelf Enterprise       improve the role of financial managers it         paperlessfinancial operation in the upcoming
ResourcePlanning (ERI?) systemthat meets          .would be to increasethe collaboration and years. 0
JFMIP requirements. However, even before          understanding in the budget and decision
acquisition, he wasquick to point out that VA     making processbetween financial managers
would be using contractor support to              and program managers.‘We must provide
reengineermany businessprocesses.Looking

I Summer 1999                                                                                                                         TFMIP NEWS

“Access> continued j?om page 9.                                                                       Y2rC; continued ffom pa5e 12.

                                                     l   New tools, such aselectronic IDS and
 will test a consolidated student account to             Digital Signature, to support distance       planning, testing, businesscontinuity and
 provide a single source of information on               learning programs, making it easierfor       contingency planning, embedded systems,
 Federal financlal aid for students,schoolsand           schoolsto provide flexibility for their      and resourceadequacy.
 fi.mdinG sources. The account will be                   target audiences.                                 The Year 2000 compliance status of
 maintamed for students throughout the                                                                America’s 21 largest cities (1996 estimates)
 student aid life cycle. Through this account, a Benejh to the FederdGovevwment                       are also mixed. In a .briefin for the Senate
                                                                                                      S ecial Committee on tif e Year 2000
 designatedStudent Account Manager (SAM)
 will receiveandprocessstudentaid transactions
 and post them to the strident account. After a
                                                        -By enabling government to provide
                                                         serviceselectronically for those who
                                                                                                      f  ethnology Problem on July 12, GAO
                                                                                                      reported that only two of the cities-Dallas
                                                         desirethem, processingtimes and costs        and Boston-described         themselves as
 student leavesschool, loan repayments will              can be reduced.
 also be posted to their student account.                                                             Y2K-ready.      Ten of the cities reported
       A commercial electronic payments                  Through this collaborative effort, each      planning to be ready by September 30, and
~transactionprocessor-the largestcredit card             agencycan benefit through risk               the remaining nine by December 3 1.
:processor in the world, in fact - will run              reduction, accessto government-wide               In one final example, OMB reported in
 SAM, which initially will handleFederalTitle            expertise, and the opportunity to            June that 27 states’unemplo rment insurance
 IV student aid transactions including Pell              mmimize implementation costs.                systems were Y2K campi iant, 11 were
 Grants and student loans. SAM will make its             Agenciesalsobenefit from improved              lanned to be completed between April and
 debut in July in PhaseI of the AccessAmerica            oversight and fraud detection                Pune 10 betweenJul r and Se tember, and 5
 for Students pilot ro ram. Plans to extend              capabilitiesenabledby accessto               between October and Decem&er.
 SAM to other FeCM       er aid rograms for the          up-to-date student account information
 student community are in 3: e works.                    whenever it is needed.                       Kky Nathwl Sectors
                                                                                                           The working groups are also concerned
                                                         In the long run, agenciescan’provide         with information dissemination in key
 What3 In It@ Ow Partners?                               better serviceto c&ens by delivering
       Access America for Students’ goal is to                                                        infrastructure and economic sectors of the
                                                         information and servicesmore                 economy. For somesectors,such asbanking
~create benefits for everyone involved.                  efficiently and securelyto a much wider      and      financial    senices, information
                                                         audience.                                    disseminationhasbeenexcellentand can serve
 Benejh to Stladertts
        One sourcefor student aid data                                                                asa model. In others, however-such asthe
                                                 Benejh to the Stadev~t   FinnncidAid Industry        health sector-information          is seriously
        throughout a student’slife.                      Provides a common streamlinedprocess
                                                     l                                                lacking.     For sectors such as this, thi
     l  Information that is organized and                for origination and payment                  President’s Council must continue to
        managedfor easieraccess.                         (disbursement).                              ag ressivelypursueand disseminatereadiness
     l  Accessto a range of government and         l     Reducespaperwork, administrative             inPormation, particularly in the areasof health
        institutional servicesvia a Web site             burden and coststhrough the                  care and local law enforcement. To help
        gateway tid hyperlinks that are directed         end-to-end electronic processingmade         accomplish this, on June 14, 1999, the
        to a student’sneeds.                             possiblewith electronic ID.                  President ordered’ the creation of an
                                                                                                      Information Coordination Center to assist
   l    Information availableon-demand             l     Offers op ortunity for artnership with       with information sharing among key
        through the Internet, readily accessible         public staKeholdersto f evelop common        componentsofthe public andprivate sectors.
        24 ,hours a day, sevendays a week.               operating and businessstandards.
                                                                                                           In summary, marked improvements have
   l    Privacy protected through the useof                                                           beenmade. While the Y2K challengeis being
        digital certificates for identity        conc1usimt                                           faced worldwide, and we are cooperating as
        authentication.                                Life’s too short to spend it hunting for       much as possiblewith other nations, most
                                                 government information.             Through the      countries are not asfar along as we are and
   l   Thanks to digital signaturetechnology,    uni ue combination of digital tools provided
        capability for electronic filing of                                                           can, therefore, expect a greater likelihood of
                                                 by w ccessAmerica for Students, customers            somedisruption.
        businessdocumentsto the Federal          and stakeholderscan have easier,faster, more
        government.                                                                                        At the same time, considerable work
                                                 convenient and less costly access to                 remains to be done at all levels-Federal,
   l   Added opportunities for loan              government services. Before long, the old            state, local, and in our nation’s key economic
        counselingvia the Web site, including    “stovepipe”          method      of     delivering
                                                                                                      sectors-to protect against disruption of
        repayment calculationsand other          government services-going door to door to            critical domestic services. Remedlation of
        simulation tools. By being able to see   door - will be a thing of the past.                  systems must be corn leted, end-to-end
        their full aid statusin one place,             When it comes to puttin the %ervicen           testing performed, and Eusinesscontinuity
        studentscan better understand the        back in government service f elivery, Access         and contingency plans developed. Whether
       extent of their loan commitments.         America is poisedto turn vision into reality by      we as a nation are ultimately successfitiin
                                                 making the ‘Net work for students. Imagine           confronting this challengewill depend on the
Benejitsto Schools                               that!                                                degreeto which, independently and together,
   l   Faster processingand easieraccessto             For more information about Access              the public and private sectorscomplete these
       student aid data.                         America           for     Students,      visit       actions. Maintaining strong leadership and
                                                 www.students.gov          or    contact Charlie      cooperative partnerships will be key
   l   Reduced reporting requirementsto the      Colemanat charliecoleman@ed.gov.o
       Federal government.                                                                            determining factors. o
   l   Easier reconciliation of student aid
       originations and disbtisements.


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