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DHS Financial Management: Actions Needed to Improve Systems Modernization and Address Coast Guard Audit Issues

DHS Financial Management: Actions Needed to Improve Systems Modernization and Address Coast Guard Audit Issues

What GAO Found

The Section of Homeland Security (DHS) has outlined and implemented a tiered governance construction to offer oversight of its money units modernization applications. In 2018, DHS also recognized the Joint Program Management Workplace to direct all factors of the modernization packages, in partnership with DHS elements. DHS has both equally office-degree and program-unique programs to modernize economical devices. Monetary units modernization plans at picked DHS elements incorporate U.S. Coastline Guard, Federal Emergency Administration Agency (FEMA), and U.S. Immigration and Customs Enforcement (ICE), between some others.

  • Coastline Guard deployed its new money administration process in December 2021 as portion of a $510 million modernization software, and declared original operational ability in June 2022. Even so, Coast Guard did not achieve anticipated whole operational ability in December 2022. The system office is establishing a remediation system.
  • FEMA and ICE are in the setting up phases of their economic techniques modernization attempts. In November 2022, DHS awarded contracts for software package licenses and mentioned that it strategies to award contracts for system integration companies for these factors.

Moreover, DHS recognized a system and carries on to document and consider lessons discovered from recent and past modernization makes an attempt. These classes are to be shared with impending modernization plans.

Even though DHS determined, documented, and tracked metrics to assess Coast Guard’s technique deployment, DHS discovered that the process was not accomplishing expected capabilities. This is for the reason that DHS did not handle and remediate recognised difficulties identified in operational tests. DHS’s subsequent operational tests and analysis of the procedure discovered that it was not productive, responsive, or trustworthy. Consequently, DHS could not progress to full operational capability of the procedure. It is now in the procedure of developing a remediation program to tackle exceptional difficulties.

DHS dangers not thoroughly accomplishing its aim of deploying techniques that make dependable info for management final decision-creating and economical reporting if it does not remediate really serious concerns identified by testing. Resolving deficiencies identified by tests before proceeding to the subsequent period in the acquisition method can assist cut down the chance that potential method modernization endeavours at FEMA and ICE will not meet mission needs or predicted abilities.

GAO also discovered that corrective motion programs Coast Guard designed to address its fiscal 12 months 2021 audit conclusions did not generally incorporate all of the knowledge attributes recommended in relevant assistance. For illustration, though DHS steerage emphasizes the worth of root result in analyses in resolving deficiencies, these kinds of analyses had been normally not finished. Hence, Coastline Guard is at an increased possibility that its corrective actions will not proficiently handle discovered deficiencies.

Why GAO Did This Examine

Considering the fact that DHS’s creation in 2003, it has confronted important inside regulate and economic management methods deficiencies. These issues contributed to GAO designating DHS economical administration as superior danger. To tackle its fiscal administration issues, DHS is executing a multiyear approach, to involve employing modern economic management units at its parts, which includes Coast Guard, FEMA, and ICE.

In this report, GAO (1) describes the oversight, software management, strategies, and classes realized from past and current monetary units modernization initiatives (2) examines the extent to which the Coastline Guard is attaining predicted abilities with its freshly deployed financial administration technique and (3) examines the extent to which Coast Guard has resolved audit conclusions connected to economical reporting and IT technique weaknesses.

GAO met with DHS officers, reviewed critical files and strategies associated to modernization initiatives, and assessed Coast Guard corrective motion designs to address fiscal year 2021 audit results.

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DOD Financial Management: Additional Actions Would Improve Reporting of Joint Strike Fighter Assets

DOD Financial Management: Additional Actions Would Improve Reporting of Joint Strike Fighter Assets
Department of Defense The Under Secretary of Defense for Acquisition and Sustainment together with the F-35 Program Executive Officer, and in coordination with the Under Secretary of Defense (Comptroller), should develop and document a comprehensive strategy to address the JSF material weakness. The strategy should include (1) complete, detailed procedures; (2) time frames based on an analysis of the time needed to accomplish the procedures; and (3) resources required to design and implement the procedures. (Recommendation 1)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of Defense The Under Secretary of Defense for Acquisition and Sustainment together with the F-35 Program Executive Officer should develop and document a plan for verifying the completeness of JSF assets recorded in its APSR, including conducting an analysis and documenting the results on the feasibility of performing a wall-to-wall inventory to capture all JSF assets. (Recommendation 2)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of Defense The Under Secretary of Defense for Acquisition and Sustainment together with the F-35 Program Executive Officer should develop procedures for performing physical inventories of JSF assets held at DOD and international partner facilities. To the extent that the procedures include the F-35 JPO relying on these facilities’ staff to perform the physical inventory counts, the office should develop and document a plan that describes how the F-35 JPO plans to review the results of these inventory procedures in order to verify the existence and completeness of the recorded amounts of JSF assets at these locations. (Recommendation 3)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of Defense The Under Secretary of Defense for Acquisition and Sustainment together with the F-35 Program Executive Officer should develop procedures for performing periodic physical inventories once the initial inventory count has been completed, including how DOD will assess the resources and time needed to conduct the inventories and any sampling methodology intended to be used. (Recommendation 4)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of Defense The Under Secretary of Defense for Acquisition and Sustainment together with the F-35 Program Executive Officer should develop procedures that outline the steps to periodically capture and verify the accuracy and completeness of JSF asset data from contractors and other DOD sources to be recorded in DPAS until a direct interface with the prime contractors’ systems has been established. (Recommendation 5)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of Defense The Under Secretary of Defense for Acquisition and Sustainment together with the F-35 Program Executive Officer should finalize the business rules within DPAS to identify and populate default characters for missing data elements in JSF asset property records. (Recommendation 6)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of Defense The Under Secretary of Defense for Acquisition and Sustainment together with the F-35 Program Executive Officer, and in consultation with the Under Secretary of Defense (Comptroller), should finalize and implement procedures to calculate deemed cost for all JSF assets that lack documentation of historical cost data. The procedures should include the preferred deemed cost valuation methodologies and steps to prepare and retain supporting documentation for all property records created using deemed cost. (Recommendation 7)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of Defense The Under Secretary of Defense for Acquisition and Sustainment together with the F-35 Program Executive Officer should develop procedures to capture and record new JSF asset transactions and retain supporting documentation to support the recorded transactions after beginning balances are recorded using deemed cost. (Recommendation 8)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of Defense The Under Secretary of Defense for Acquisition and Sustainment together with the F-35 Program Executive Officer should identify a complete list of JSF software applications that meet DOD’s reporting criteria. (Recommendation 9)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of Defense The Under Secretary of Defense for Acquisition and Sustainment together with the F-35 Program Executive Officer should develop policies and procedures to record and report new JSF internal-use software development costs. (Recommendation 10)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of Defense The Under Secretary of Defense for Acquisition and Sustainment together with the F-35 Program Executive Officer should analyze the significance of purchase-related subsequent transportation costs on financial reporting of JSF asset balances. As needed, the office should either document the decision and rationale for not capturing these costs or develop policies and procedures for capturing and recording JSF asset purchase-related subsequent transportation costs for financial reporting. (Recommendation 11)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Department of Defense The Under Secretary of Defense for Acquisition and Sustainment, in collaboration with the Under Secretary of Defense (Comptroller), should determine and document whether information on joint programs needed for reporting purposes is sufficiently maintained and whether a central data source and standard definition would be appropriate to help ensure consistent, complete, and accurate tracking, recording, and reporting of joint program information. (Recommendation 12)

Open

When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

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VA Financial Management System: Additional Actions Needed to Help Ensure Success of Future Deployments

VA Financial Management System: Additional Actions Needed to Help Ensure Success of Future Deployments

What GAO Discovered

The Department of Veterans Affairs (VA) Economic Management Business Transformation (FMBT) application has begun deploying the Built-in Economical and Acquisition Administration System (iFAMS) at the Countrywide Cemetery Administration (NCA) and the Veterans Rewards Administration (VBA). According to leading practices, management must measure the functionality of a method and relevant user fulfillment to observe development towards preestablished targets in order to have an understanding of and report on expected operational benefits. The application has produced metrics, recognized baselines, and begun to measure operational added benefits for NCA and VBA. Nonetheless, it has not discovered focus on values for accomplishment. Therefore, reporting of effects does not present a comprehensive and measurable photo of the program’s development relative to ideas. Until finally the FMBT software is capable to examine benefits to target values, the new system’s supply of meant operational gains and the extent to which the section is maximizing the return on its multibillion-dollar investment are unclear.

Helpful transform management strategies make properly utilizing organizational modify promptly and with reduced risk additional most likely. The FMBT program’s organizational improve administration functions ended up reliable with four leading methods and partly consistent with the remaining a few (see desk). Continuously adhering to helpful transform administration tactics for the transition to iFAMS aids assure a sleek changeover for future deployments.

FMBT Application Regularity with Organizational Transform Administration Major Methods

Primary observe

GAO evaluation

Producing a vision for transform

Dependable

Pinpointing stakeholders

Regular

Correctly speaking with stakeholders to regulate motivation

Constant

Figuring out and addressing stakeholders’ possible barriers to improve

Consistent

Escalating workforce skills and competencies

Partly consistent

Assessing the readiness for change

Partially consistent

Assessing the benefits of modify

Partially steady

Supply: GAO evaluation of Department of Veterans Affairs’ Monetary Management Enterprise Transformation (FMBT) application documentation. | GAO-22-105059

The FMBT program’s information conversion routines were dependable with foremost procedures for the NCA and VBA deployments. But the conversion timing triggered difficulties for some people, which include impacts to productiveness and prolonged function-arounds. The program’s impartial verification and validation workforce formerly proposed that the application be aware of opportunity hazards to a midyear conversion and proactively mitigate these dangers for NCA. However, officers accepted the pitfalls and reported conversions for the duration of the 12 months are essential if VA is to apply iFAMS in the course of the section in a acceptable sum of time. The program has prepared some actions to address troubles users faced, but its possibility and concern sign up does not include or handle the conversion timing pitfalls, these types of as consumer issues or those affiliated with the amount and varieties of transactions and balances converted. Mitigating conversion timing dangers and concerns is particularly important for potential deployments, some of which are scheduled even later on in the year and will influence more users.

Why GAO Did This Review

VA’s core financial administration method is approximately 30 yrs previous and is exceptionally complicated to maintain and adapt to rising requirements and federal economic restrictions. VA’s FMBT program is replacing its legacy process with a new built-in procedure, iFAMS, at an approximated price of $3.24 billion. VA deployed the fiscal functions capabilities of iFAMS at NCA in November 2020 and at VBA in February 2021 and May well 2021.

GAO was requested to overview the development of the FMBT plan. The precise aims for this report have been to analyze the extent to which (1) VA has calculated if iFAMS is supplying meant operational gains (2) VA’s organizational alter management pursuits facilitating its transition to the new economical administration system were being dependable with main methods and (3) VA’s details migration activities to cleanse, transform, and migrate info to the new fiscal management method have been dependable with top procedures. GAO compared vital application management activities to main tactics and interviewed program officers, in addition to chosen procedure customers.