AFI - Industry Day Slides - FINAL.pdf

WELCOME TO THE DEPUTY ASSISTANT SECRETARY OF THE

ARMY FINANCIAL OPERATIONS AND INFORMATION (DASA-FO)

ARMY FINANCIAL IMPROVEMENT (AFI) INDUSTRY DAY 2024

ASA FM&C 16 APRIL 2024

ROOM INTRODUCTION

Army Financial Improvement (AFI) Industry Day 2024

Principal stakeholder identification

Hold all questions to the end

Restroom location

In case of fire drill

No virtual option is available

No phones allowed inside the venue

Session is not recorded, and recording is not allowed

Feedback survey to be sent

06 07 08

TODAY’S AGENDA

Time Session Speaker

1000 – 1005 Welcome Ms. Susnaia Baker

1005 – 1010 DASA-FOI Opening Remarks Mr. Wes Robinson

1010 – 1020 Army Contracting Command Aberdeen Proving Ground

• AFI Program Future

• AFI Contracting Strategy

Ms. Alex Bryant

1020 – 1030 Audit Overview Ms. Natasha Anderson

1030 – 1115

Session 1: Performance Requirements

• Remediation/Facilitation

• Risk Management and Internal Controls

• CAP Validation/FFMIA Compliance

• EBS-C Audit Integration

• Strategic Communications

• Financial Policy

• Financial Reporting/Posting Logic

Mr. Ryan Wharton Mr. Doc Rossi Mr. Steve Silverstein Ms. Johanna Sears Ms. Doris Thaxton Ms. Myrna Medina Mr. Devin Magee

1115 – 1130 BREAK

1130 – 1140 System Modernization Overview Ms. Nikki Cabezas

1140 – 1200

Session 2: Performance Requirements

• Data Management and Platforms

• Capability Modernization

• System, Organization, and IT Controls

Mr. Chase Levinson Mr. Matt Tognarelli Mr. William McMillan

1200 – 1230 Questions & Answers Dialogue Ms. Kischa Reid

1230 – 1300 Closing Remarks

• Wrap up and path forward

• Networking Opportunities

Ms. Kischa Reid

OPENING REMARKS

Welcome from the Deputy Assistant Secretary of the Army Financial Operations and Information (DASA-FOI)

Army Financial Improvement Industry Day 2024

Mr. Wes Robinson

Army Financial Improvement (AFI) Industry Day 2024

ROLE OF THE DASA-FO

Chapter 1: Role of the DASA-FO

Mission Functions

▪ The Deputy Assistant Secretary of the Army for Financial Operations and Information (DASA- FO) is responsible for:

▪ Policies, procedures, programs, and systems pertaining to finance and accounting activities and operations

▪ Army financial management systems and data integration activities

▪ Army programs for internal control

▪ Internal review and audit compliance, the Army Travel Charge Card

▪ Fraud, waste, and abuse

▪ Other management evaluation activities

▪ Manage procedures and policies to support audit compliance and remediation

▪ Produce the Army's annual financial statements and financial reports

▪ Oversee the development and execution of the Army’s strategy for audit readiness

▪ Develop and implement finance and accounting policies

▪ Implement policies and procedures for the Army’s Risk Management and Internal Controls (RMIC) program

▪ Manage the Army's internal review program

▪ Develop policies for non-appropriated fund (NAF) programs

DASA FO ORGANIZATIONAL CHART

DEPUTY ASSISTANT SECRETARY OF THE ARMY

FINANCIAL OPERATIONS & INFORMATION

Wes Robinson

EXECUTIVE OFFICER

Annette Houston

DIRECTOR, FINANCIAL INFORMATION MANAGEMENT

Nikki Cabezas

DIRECTOR, BUSINESS TRANSFORMATION &

INNOVATION

Matt Tognarelli

DIRECTOR, INFRASTRUCTURE

Rich Garcia

DIRECTOR, MODERN DELIVERY

Chase Levinson

DIRECTOR, MULTI-FUNCTIONAL CAPABILITIES

TEAM

Kyle Kohles

DIRECTOR, SYSTEMS & SERVICE INTEGRATION

PROVIDER

Will McMillin

DIRECTOR, SENSITIVE ACTIVITIES SECURE

FINANCIALS

Tim Kuhl

DIRECTOR, FINANCIAL OPERATIONS & ACCOUNTING

Natasha Anderson

DIRECTOR, FINANCIAL POLICY

Myrna Medina

DIRECTOR, FFMIA/FMFIA, CAP VALIDATION, CMP

GOVERNANCE

Steve Silverstein

DIRECTOR, RISK MANAGEMENT & INTERNAL

CONTROL

Doc Rossi

DIRECTOR, EBS-C ACCOUNTING & AUDIT

INTEGRATION

Johanna Sears

DIRECTOR, BUSINESS OPERATIONS

Doris Thaxton

DIRECTOR, FINANCIAL REPORTING

Marcus Ellison

DIRECTOR, GF & WCF AUDIT READINESS

Ryan Wharton

EXECUTIVE ASSISTANT

Regina Shaw

DIRECTOR, RESOURCES + ACQUISITION DIVISION

Lauren Lock

ARMY CONTRACTING COMMAND ABERDEEN PROVING

GROUND INTRODUCTION

AFI PROGRAM FUTURE

Army Financial Improvement (AFI) Industry Day 2024

FY24 FY25 FY26

Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2

May 2024 Solicitation Release – AFI Single

Award

December 2024 Award – AFI Single Award

Q1 FY25

Solicitation Release – AFI Multiple Award IDIQ

Q2 FY26

Award – AFI

Multiple Award IDIQ • $250M Ceiling

• Maximum 3 Year Ordering Period

• T&M/FFP Hybrid Contract Type

• Single Award IDIQ will be utilized until the Multiple Award IDIQ can be awarded

Single Award IDIQ

Anticipated Timeline

MULTIPLE AWARD CONTRACT OVERVIEW

Army Financial Improvement (AFI) Industry Day 2024

Full and Open Competition – FAR Part 15 – Trade-Off Approach

• Anticipated Evaluation Factors: Technical, Past Performance, and Small Business

• Cost/Price –Cost/Price will not be evaluated for base awards as the Government intends to make an award to each and all qualified offerors. Cost/Price will be evaluated at the Task Order level

$1.5B - $2B Ceiling Value*

10 YearsOrdering Period*

• Option Period will occur at the 5 Year mark in the ordering period

• On/Off Ramps at 5 Year mark

T&M/FFPContract Types*

• Considering Non-Commercial contract type which would allow for Cost Type CLINs

*Anticipated

Yes

• Possibility for specific Task Orders to be set-aside for SBs

• Specific SB Subcontracting goals will be required on each Task Order

Small Business Opportunity

MULTIPLE AWARD TASK ORDER OVERVIEW

▪ Fair Opportunities will be issued for each specific Task Order except for SB Set-Aside Task Orders

▪ To the maximum extent practicable initial Task Orders will be issued with staggered expiration dates to ensure Task Orders are not recompeted at the same time

▪ CLIN Structure will be dictated by the number of program offices providing funding for the Task Order

▪ Anticipated Length of Task Orders is 3-5 years

Contemplated Task Order Structure:

1. Audit Facilitation

2. Audit Remediation Strategy and Implementation

Support / Enterprise Business Systems- Convergence Audit Integration Support

3. Audit Strategic Communications, Training, and Change Management

4. Risk Management and Internal Controls

5. Financial Management Policy and Standardized

Business Practices

6. Financial System Posting Logic and Annual General

Ledger Updates

7. Federal Financial Management Improvement Act

(FFMIA) Compliance

8. Capability Modernization

Functional details will be provided during Sessions 1 and 2

FEEDBACK

Army Financial Improvement (AFI) Industry Day 2024

The Government will be looking for feedback on the following topics:

Contract Type – Cost

Commercial vs. Non-Commercial

Small Business Participation

Task Order Structure and Length

• Anticipated Contractor Overlap

Issues

FINANCIAL OPERATIONS AND ACCOUNTING

PERFORMANCE REQUIREMENTS INTRODUCTION

Ms. Natasha Anderson

AUDIT BACKGROUND

The National Defense

Authorization Act

(NDAA) FY10

Requires all federal agencies to prepare audited financial statements

The Chief Financial Officers (CFO) Act of 1990

Expanded the CFO Act by requiring more departments (e.g., the Army) to achieve audited financial statements

The Government Management Reform Act of

IT’S THE LAW!

Requires the Department to develop and maintain a plan ensuring financial statements are validated as ready by

30 SEP 17.

Directs the DoD to ensure that a full financial statement audit is performed on the Department’s FY18 financial statements.

The National Defense

Authorization Act

(NDAA) FY14

Requires each service to develop metrics to help demonstrate progress. SECDEF will brief Congress on progress by 30 SEP 2024 and develop/implement the plan by 30 APR 2025. DoD Senior Leaders at the General Officer and SES level will be held accountable in receiving an unqualified audit opinion by 31 DEC 2028 and the DoD is subject to performance penalties leading up to this date.

The National Defense

Authorization Act

(NDAA) FY24

AUDIT BACKGROUND

THE FINANCIAL STATEMENT AUDIT

Army Financial Improvement (AFI) Industry Day 2024

Metrics and Accountability Hold Army leaders accountable to better audit outcomes that will drive clean data: unapologetic for a focus on data discipline that helpsArmy leaders make better decisions.

Champion Audit Remediation, Acceleration, and Sustainment Oversee FY24 execution to meet planned Material Weakness downgrades and promote audit collaboration across Army Enterprise.

Controls Monitoring & Improvement Champion operational excellence by requiring the Army to strengthen its internal control environment.

Guide Army Audit Regulations and Policy Updates Make sure policies and regulations are communicated clearly, regularly reinforced, and updated for operational efficiency and audit effectiveness.

Financial Reporting Oversee the consolidation of Army’s overall financial information to produce accurate financial statements and reports.

Financial Operations Supports Army’s mission of achieving auditability through improving financial management and stewardship via policy, operation and administrative support.

CHALLENGES AND OPPORTUNITIES FACING THE

ARMY’S AUDIT READINESS

Opportunities:

Accountability OUSD Comptroller Coordination

Field Support Legacy Systems Resource Audit Remediation

Army Financial Improvement (AFI) Industry Day 2024

▪ OUSD: Office of the Secretary of Defense

Continue coordination to streamline audit responsibilities put on Soldiers but also emphasize the requirement to follow policies and procedures

Foster proactive conversations with OUSD(C) to communicate realistic timelines and Service-specific requirements

Phase out legacy systems, embrace modern enterprise solutions, and prioritize integration into the workforce

Per SECDEF expectations memo, educate and hold Army SES and General Officers accountable to audit progress (e.g., performance reviews)

Begin resourcing discussions now for FY25 and beyond (e.g., build upon FY24 progress)

Challenges:

AUDIT ROADMAP

FY24 FY25 FY26 FY27

General Fund

• Entity-Level Controls – Enterprise Responsibilities

• Fund Balance with Treasury

• Environmental & Disposal Liabilities – Asset Driven

• Property, Plant, & Equipment – Real Property

• Accounts Payable and Accruals

• Accounts Receivable and Revenue

• Beginning Year Balances

• Completeness

• Evidential Matter

• Environmental & Disposal Liabilities –

Event Driven

• Financial Reporting

• GL Adjustments

• Operating Materials & Supplies

• Property, Plant, & Equipment – General

Equipment

• FFMIA Non-compliance

• FMFIA Non-compliance

• Entity-Level Controls – Other

• Intra-government Transactions and Intra-entity Eliminations

• Information Technology Controls

Working Capital Fund

• Accruals

• Beginning Year Balances

• Entity Level Controls – Enterprise

Responsibilities

• Environmental and Disposal Liabilities –

Asset Driven

• Financial Reporting and Journal Entries

• Information Technology Controls

• Property, Plant, and Equipment (PP&E)

– General Equipment

• PP&E – Real Property

• Completeness

• Evidential Matter

• Intra-governmental Transactions and

Intra-entity Eliminations

• Inventory

• Revenue

• Fund Balance with Treasury

• FFMIA Non-compliance

• FMFIA Non-compliance

• Entity-Level Controls – Other

Audit Opinion

Black Font= Material Weakness Green Font= Significant Deficiency Purple Font= New Regulatory Non-compliance

Audit Opinion

AUDIT REMEDIATION

Primary Challenges Primary Opportunities

Prioritization and Monitoring

Standardization and improvement to current audit priorities to include the development of Key Performance Indicators to monitor audit progress

Enterprise-wide Compliance

Monitoring and enforcement of field compliance with updated business processes and controls

Project Management

Management of both the Integrated Project Plans (IPPs) and audit facilitation efforts

Integrated Project Plan (IPP) Maintenance

Develop/maintain IPPs for each Material Weakness to achieve an unmodified audit opinion and develop/maintain associated Risk and Control Matrices for each business process area

Army-wide Integration

Support audit remediation efforts for Army Commands and support staff that are often geographically dispersed

Processes and Controls

Design/validate business process and IT controls in accordance with GAAP, and other internal control guidance and policies

AUDIT FACILITATION

Primary Challenges Primary Opportunities

PBC Distribution and Response

Timely distribution of PBC requests (numbering in the thousands) to appropriate stakeholders and response to auditor within agreed-upon timeline

Standardization of Facilitation Processes

Realize efficiencies by standardizing and streamlining audit facilitation and promoting best practices across the Army audit effort

Stakeholder Turnover

High turnover of Army personnel in key positions causes risk of ensuring “steady state”

CAP/IPP

Integration

Update the legacy NFR and CAP development and prioritization process with revisions based on IPP outcomes and milestones

Walkthrough and Site Visit Coordination and Support

Coordinate with internal and external stakeholders to plan, schedule, and support site visits and walkthroughs

NFR Linkages and Trend Metrics

NFRs are linked to existing NFRs and IPP milestones and metrics are developed to monitor progress

RISK MANAGEMENT AND INTERNAL CONTROL

Primary Challenges Primary Opportunities

Stakeholder Turnover

Number of stakeholders across the enterprise – both in coordination at the HQDA level and turnover among required enterprise partners such as Senior Reporting Officials, Assessable Unit Managers, and Internal Control Administrators

Standardization and Centralization of Testing and Processes

Moving from decentralized to centralized testing and from non-standard risks, testing, and results reporting to standardized processes in these areas

Stakeholder Engagement

Compliance and participation from Functional Business Process Owners in their controls, processes, and risks

Process Modernization

Technology focus - Enhanced training across the enterprise – opportunity to digitize training. Sustainment of eGRC and other tech initiatives – chance to lead the way with modernizing the RMIC program for Army

Standardization Across the Enterprise

Standardizing Risk Registers, Test Plans, controls, processes give us the opportunity to set the tone for what right looks like

Change Management and Buy-In

Opportunity to conduct change management and encourage ownership of their functional business processes and controls, and ensure they get credit for auditability in business processes

CAP VALIDATION

Primary Challenges Primary Opportunities

Inconsistency of Supporting Documentation

Inconsistency of supporting CAP evidence requiring multiple communications to validate status to complete Test of Design and Test of Effectiveness of applicable control(s) to ensure 60-day delinquency rate is minimized of NFR to CAP development

Incorrect TTPOC, PL and CAP Issuance Date Noted in ADVANA

Erroneous milestone dates - CAP lifestyle stakeholders have realigned milestone dates with assumption that the ADVANA NFR Database would automatically realign the CAP implementation date to match most recent milestone completion date

Validation of “Internal Audit” NFRs/CAPs

“Internal Audit” Findings issued by DoDIG/AAA dating back to 2014 remain in ADVANA requiring validation of associated CAPs. Detailed historical review of potential remediation and identification subsequent more recent NFRs needs to be executed

Consistent application of CAP Validation Process

Ensures that key internal control condition has been addressed in the CAP and that the CAP milestone dates align with overall Army Road Map

Process Ensures Monthly Monitoring and Follow-up With Priority Leads

Collaborate with Process Owners to gain overall understanding and rational for proposed CAP milestones/ and conduct follow-up during validation process

Provide Leadership of CAP Development and Implementation

Leverage monthly BMAC and one-on-one stakeholder meetings to educate on CAP lifecycle processes/ remediation issues as well as report/earmark via various “NFR and CAP Dashboards,” execute development, implementation, and validation status by stakeholders and Priority Leads/Organizations

FFMIA COMPLIANCE

Primary Challenges Primary Opportunities

Focused and Priority Driven Governance Across Domain

Identification of relevant stakeholders to achieve FFMIA compliance and development of communication strategies with stakeholders and associated Governance Boards

Development of Risk/Materiality Based Prioritization

Focus upon planned ERPs and changes of Army’s priorities to include System Change Requests, eMass related activities and current dependencies on Derivation Rules

Prioritization and Implementation of Remediation Strategy

Implementation of a FFMIA Compliance Integrated Approach of remediation for processes/systems that incorporates various stakeholders, impacted information systems, Army overall priorities to ensure auditable financial statements that incorporates related transaction-based accounting

Assessment & Compliance Documentation

Development of “critical path” activities that institute FFMIA.

FFMSR/USSGL/FAS governance structure that result in FFMIA policies, procedures and regulations to include annual FFMIA Compliance guidance, and associated test plans to ensure compliance

Critical System Assessment & Material Process Testing

Identification of “critical systems” and based upon assessments of compliance with Federal Accounting Standards, FFMSRs and US Standard General Ledger prioritization, development and implementation of remediation strategies

Strategic Remediation and Control Development and Implementation

Identification and prioritization of areas of FFMIA non-compliance and development of tactical remediation and implementation to include mapping and prioritization of System Change Requests and assessment of FM and FM Feeder Systems Federal Financial Management System functions

ENTERPRISE BUSINESS SERVICES – CONVERGENCE

(EBS-C) ACCOUNTING & AUDIT INTEGRATION

Primary Challenges Primary Opportunities

Auditable Business Processes within

EBS-C

The Army will not be able to sustain an audit opinion if EBS-C is not built to support auditable business processes to include but not limited to key supporting documents, appropriate segregation of duties, and internal controls to mitigate financial statement assertion and other key risks

Auditable EBS-C System Environment

The Army's audit opinion will be at risk if auditors are not able to rely on the EBS-C IT Environment to include the operating system layer, the database layer to include IT Application Controls (ITACs) and IT General Controls (ITGCs) or General IT Controls (GITCs)

Data and System Migration and Integration

In order for EBS-C to operate effectively and produce accurate and reliable financial information, all data from converged systems must be completely and accurately migrated

Embedded in Business Process Re-engineering (BPR) Product Teams

The EBS-C Audit Integration Team (AIT) is a cross value chain team embedded into the BPR product teams so that audit has a voice at the table during all value chain discussions

Collaboration with Systems Convergence and Unification Tool (SCoUT) Team

The EBS-C AIT works collaborates with the SCoUT team for demos of the functionality of the future system environment so that we are aware of system capabilities available for process re-engineering

Integrated into the Multi-Functional Capabilities Team

(MFCT)

Audit has an equal seat at the table for MFCT decision making so that audit requirements cannot be pushed aside for the sake of cost or speed

STRATEGIC COMMUNICATIONS

Primary Challenges Primary Opportunities

Change Management

Army-wide refocusing to ensure established priorities are understood at all levels

Reporting Consistency of output / standardization

Sustainment Remediation should not be forever!

Continuous Process Improvements

Maintain continuity of operations related to change management, talent management, and innovation

Project Management

Executing to a plan with realistic milestones aligned to business outcomes

Training Army-wide focus on key capabilities

FINANCIAL POLICY

Primary Challenges Primary Opportunities

Trial Balance Certification

Employee turnover along with lack of funding is creating a challenging environment for expanding the initial pilot. Over 70 days of TDY were initially forecasted for implementing the program across the globe in FY24. Collaborating with USAFMCOM to phase in the program from FY24 – FY26 and looking at virtual opportunities. Phase I for FY24 entails transitioning all of CONUS

Accounting Policy

Turnover of key personnel have placed this effort at risk. To address influx of policy requests, a policy intake form has been developed to streamline requirements and distinguish between policies and procedures

Legacy Divestiture

Functional subject-matter expertise is required to understand the nuances associated with the business currently being executed in legacy and determine what actions to take to minimize FBwT reporting impacts, funding discrepancies, payment delays, and inability to record transactions. Plan for secured financials also needs to be solidified

Non-appropriated Funds oversight

Provide tailored training programs and resources to NAF personnel to improve financial management practices. Develop clear and specific audit guidelines for NAF to promote consistency and transparency in financial reporting

Modernization Leverage artificial intelligence (AI), encompassing sophisticated machine learning algorithms and innovative BOT capabilities to identify opportunities for the resolution of unmatched transactions (UMTs). Also leverage ARES and CAER where feasible to take many of the Monthly Command Call metrics, Review Program Dashboards, and other key performance indicators such as IBA & CBA data and build out easily accessible reports

Legacy Divestiture

Leverage lessons learned from SOMARDS divestiture. Execute an effective communication plan with commands and lay out a comprehensive plan that includes details on funding reconciliations, proper legacy closeout procedures, along with a migration AND reconciliation strategy BEFORE shutting down legacy system

FINANCIAL REPORTING/POSTING LOGIC

Primary Challenges Primary Opportunities

Posting Logic Deficiencies

Identifying and remediating posting logic deficiencies through system change requests (SCRs) that impact financial reporting and Army’s ability to downgrade the General Fund material weakness

Deferral of SCRs

Heavy lift SCRs are sometimes deferred until EBS convergence due to the complexity of the potential remediation. This causes posting logic deficiencies to remain in existence, thus impacting financial reporting

TI97 Posting Logic Implementation

Since there are known posting logic deficiencies in GFEBS, Army has been unable to implement TI97 posting logic without mirroring some of the non-compliant logic that currently exist under TI21 funds

Automate Data Inquiries

GFEBS is unable to handle inquiries using large data sets. Using updated technology (i.e., AI) to perform data inquiries would help our teams research problem transactions and propose solutions timelier, and prepare period ending accruals

Automate Accruals

Some GFEBS accruals require teams to obtain data from external systems (e.g., DMDC, USBANK). The data then needs to be queried in GFEBS (referencing automated data inquiries) to compare with recorded obligations, prior to preparing the manual accruals

GFEBS BI

Data in Advana

Develop the capability to incorporate GFEBS BI data into Advana for better, real-time data analytics

15-MINUTE BREAK

Ms. Nikki Cabezas

FINANCIAL INFORMATION MANAGEMENT

PERFORMANCE REQUIREMENTS INTRODUCTION

DATA MANAGEMENT & PLATFORMS

Primary Challenges Primary Opportunities

Legacy ERP Environment

Data environment is comprised of multiple legacy systems, including SAP ECC. Effective data activities requires deep knowledge of existing systems and business processes

Joint Data Platform DASA-FOI relies on the Joint data platform, Advana. Data environment requirements (e.g., new capabilities or interfaces) need to be coordinated with OSD CDAO for implementation

Cross-domain Collaboration

Operational and audit-focused data products involve coordination with non- FM domains. Data products typically have stakeholders, systems, and processes that lay outside of DASA-FO control (e.g., real property)

Universe of Transactions

The Universe of Transactions (UOT) supports Army’s financial statement audit by building and sustaining a complete, auditable set of financial transactions

ARES ARES is Army's financial management community space in Advana. It enables users connect to business system data, perform analytics, and share with outside communities across the DOD

Data Governance & Management

Develop and maintain process and policy to support DOD's data VAULTIS strategy

CAPABILITY MODERNIZATION

Primary Challenges Primary Opportunities

Enterprise-wide Solutions

Within Financial Management portfolio, Army has 58 unique disparate business systems with 392,000 users across 12 Major Army Commands & multiple sites within each Command. No single/multiple enterprise-wide solutions and/or consistent interoperability

Non-Integrated Fintech*

Lack of integrated technology, standard processes and disciplined governance to support integrated decision-making for effective resourcing of Army Business Systems is a critical gap, as the Army transitions into a future modernized state over the next 5 years

Legacy System Environment

Currently, the Army business system landscape has ~70 IT NFRs and requires many system changes to downgrade material weaknesses

Modernization & Innovative Technologies

To support and sustain a favorable audit opinion, Army Financial Management and Financial Feeder systems require the Army to enhance and embrace essential system capabilities

Automation DASA-FOI leverages multiple tools to automate financial operations, such as robotics process automation and other low- / no-code development applications

Army-wide Integration

Assist Army stakeholders in identifying, escalating, prioritizing, and incorporating new capabilities into Army financial management and/or feeder systems

Army Financial Improvement (AFI) Industry Day 2024

*Financial Technology - Fintech Federal Financial Management Improvement Act of 1996 – FFMIA Generally accepted accounting principles - GAAP

SYSTEM, ORGANIZATION, AND IT CONTROLS

Primary Challenges Primary Opportunities

ITAC & ITGC

Testing

Perform mock audits, facilitate IPA audits, perform internal IT testing, and validate remediations

Service Providers

Reviewing System and Organization Controls (SOC) for suitability and Complementary User Entity Control (CUEC) testing

Internal Advising

Provide advice and guidance to systems with System and Organization Controls requirements and for Army systems in development

The Opinion

The Army is homing in on an opinion for the General and Working Capital Funds and has an opinion for the GFEBS and Munition SOC reports

Standardization The Army is beginning to pivot toward a more proactive footing which includes; internal testing for ITGCs and CUECs

Coordination There is a requirement to liaise with, among others, the system owners, the Army CIO, PEO-EIS, AMC, OSD, and

FMCOM

QUESTION AND ANSWER

DIALOGUE

QUESTIONS AND FEEDBACK

Please send all questions and feedback to Samantha.l.hannah2.civ@army.mil by 26 April 2024

Answers will be posted on SAM.GOV