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Rand Research Brief Improving The Dods Defense Finance And Accounting Service
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Book Synopsis RAND Research Brief: Improving the DoD's Defense Finance and Accounting Service by :
Download or read book RAND Research Brief: Improving the DoD's Defense Finance and Accounting Service written by and published by . This book was released on 2001 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt: As part of its ongoing improvement efforts, the Department of Defense (DoD) is exploring new ways to enhance the performance of its Defense Finance and Accounting Service (DFAS). Created in 1991, DFAS provides a variety of finance and accounting services, including payroll, bill payment, and budget tabulation, for the military services and other DoD entities. The establishment of DFAS has streamlined DoD finance and accounting operations by consolidating a multitude of service-specific facilities. DFAS handles an enormous volume of transactions. Virtually all of the DoD's annual budget flows through this agency. Recently, DFAS asked RAND's National Defense Research Institute (NDRI) to identify opportunities for performance improvement. The results of this research are documented in two RAND reports, Defense Working Capital Fund Pricing Policies: Insights from the Defense Finance and Accounting Service and Improving the Defense Finance and Accounting Service's Interactions with Its Customers. These studies, led by RAND economist Edward Keating, found that DFAS's performance could be improved through changes in DFAS's pricing system and in the nature of many of its transactions with customers.
Book Synopsis Improving the DoD's Defense Finance and Accounting Service by :
Download or read book Improving the DoD's Defense Finance and Accounting Service written by and published by . This book was released on 2001 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Improving the Defense Finance and Accounting Service's Interactions with Its Customers by : Edward Geoffrey Keating
Download or read book Improving the Defense Finance and Accounting Service's Interactions with Its Customers written by Edward Geoffrey Keating and published by Rand Corporation. This book was released on 2001 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service (DFAS) provides a variety of finance and accounting services to military customers. Because DFAS received customer complaints, its leadership asked RAND to take a comprehensive look at all DFAS-customer interactions to identify problems and determine how those interactions might be improved.
Book Synopsis Improving the Defense Finance and Accounting Service's Interactions With Its Customers by :
Download or read book Improving the Defense Finance and Accounting Service's Interactions With Its Customers written by and published by . This book was released on 2001 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work grew out of earlier research that RAND conducted for Defense Finance and Accounting Service (DFAS) leadership. That earlier work, discussed in Keating and Gates (1999), focused on DFAS's internal cost structure and the implications that cost structure held for DFAS pricing policies. Because that research focused internally, the logical next step was to focus externally, on the interactions DFAS has with its customers. The scope of the research was deliberately broad; DFAS had received customer complaints, but wanted RAND to take a comprehensive look at all of its customer interactions without preconceived ideas about where the problems lay.
Book Synopsis Defense Finance and Accounting Service by : United States. Defense Finance and Accounting Service
Download or read book Defense Finance and Accounting Service written by United States. Defense Finance and Accounting Service and published by . This book was released on 1993 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Issue Paper: RAND Research Suggests Changes in Department of Defense Internal Pricing by :
Download or read book Issue Paper: RAND Research Suggests Changes in Department of Defense Internal Pricing written by and published by . This book was released on 2001 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt: The popular image of the U.S. military is of Air Force, Army, Marine, or Navy units undertaking operations in the national defense. Supporting these "warfighting" units, however, is a large infrastructure of personnel and facilities that fixes equipment; provides stistenance, weaponry, and compensation to military members; and pays the government civilian employees and contractors who support them. Some of these support activities are integrated into warfighting units. Others are separated into autonomous organizations. Many of the U.S. Department of Defense's (DoD) support organizations, including the Defense Commissary Agency (DeCA), the Defense Finance and Accounting Service (DFAS), the Defense Information Systems Agency (DISA), the Defense Logistics Agency (DLA), and portions of the military services' supply and repair activities, do not typically receive appropriations from Congress. Instead, they earn funds by selling their services to warfighters. Warfighting organizations (e.g., the Air Force's Air Combat Command, the Army's Forces Command, the Navy's Atlantic Fleet) are given "appropriated" (e.g., budgeted) funds, which can be spent on a variety of activities, one of which is support services.
Book Synopsis RAND Research Brief: Improving the Quality of DoD's Civilian Workforce. Guidance for the Office of the Chancellor for Education and Professional Development by :
Download or read book RAND Research Brief: Improving the Quality of DoD's Civilian Workforce. Guidance for the Office of the Chancellor for Education and Professional Development written by and published by . This book was released on 2001 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt: With a civilian workforce of about 700,000, the Department of Defense (DoD) is one of the largest employers of civilians in the nation. In an era of streamlining, demographic change, low unemployment, and rapid technological change education, training, and development, collectively known as ET&D, play a critical role in maintaining and improving the quality of this workforce and of the defense infrastructure. In October 1998, the DoD established the Office of the Chancellor for Education and Professional Development to serve as the principal advocate for the academic quality and cost-effectiveness of all institutions, programs, and courses of instruction that serve DoD civilian workers. The Chancellor's office, which operates within the Office of the Secretary of Defense (OSD), is part of a complex network of organizations that set policy for ET&D, manage the DoD civilian workforce, and provide ET&D services to DoD civilians. To carry out its mission the office needs to develop a strategic performance and planning process.
Book Synopsis Financial Management by : United States. General Accounting Office
Download or read book Financial Management written by United States. General Accounting Office and published by . This book was released on 1997 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Defense Working Capital Fund Pricing Policies by : Edward Geoffrey Keating
Download or read book Defense Working Capital Fund Pricing Policies written by Edward Geoffrey Keating and published by RAND Corporation. This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service (DFAS), created in 1991 through the consolidation of military service-specific accounting and finance operations, provides a variety of services to Department of Defense (DoD) customers, such as payroll, bill payment, and generation of accounting statements. Examining DFAS data on expenditures and workload to explore possibilities for improved operations, the authors argue that current linear pricing of DFAS services is inappropriate. In particular, DFAS expenditures neither increase nor decrease commensurate with workload. DFAS's pricing could be improved by a switch to a nonlinear approach, distributing fixed costs among customers using open-the-door transfer payments and charging only incremental costs to customers on a per work unit basis. Such a pricing reform would require changes to current Defense Working Capital Fund (DWCF) regulations.
Book Synopsis Defense Finance and Accounting Service by : United States. Defense Finance and Accounting Service
Download or read book Defense Finance and Accounting Service written by United States. Defense Finance and Accounting Service and published by . This book was released on 1997 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Challenges in Defense Working Capital Fund Pricing: Analysis of the Defense Finance and Accounting Service by :
Download or read book Challenges in Defense Working Capital Fund Pricing: Analysis of the Defense Finance and Accounting Service written by and published by . This book was released on 2003 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service (DFAS) provides finance services (such as paying military members, government-employed civilians, and contractors) and accounting services (such as tabulation and analysis of customer obligations and expenditures) to Department of Defense (DoD) customers This report examines the DFAS pricing structure and its impact on customer incentives and behavior. We believe the DFAS pricing structure is important on two levels. First, with approximately $2 billion in expenditures per year, DFAS itself is a sizable portion of the DoD infrastructure Second, we believe the pricing issues that DFAS confronts are similar to those faced by other Defense Working Capital Fund (DWCF) organizations, including the Defense Logistics Agency (DLA), the Defense information Systems Agency (DISA), the Defense Commissary Agency (DeCA), and the military services' depot systems. Analysis of DFAS's pricing issues might therefore provide insights into the pricing structures of DoD working capital fund organizations in general Like other DWCF organizations, DFAS covers its expenditures by charging customers for its services DFAS charges per "work unit" (e.g., per account paid) for its finance services and charges by the hour for its accounting services. Hourly rates for accounting services vary by customer; finance fees generally do not Various finance products represented about half of the DFAS regions' fiscal year 2001 (FY01) expenditures, accounting represented about 40 percent of the regions' expenditures, and information services represented about 10 percent.
Book Synopsis Dod Financial Management by : U.s. Government Accountability Office
Download or read book Dod Financial Management written by U.s. Government Accountability Office and published by . This book was released on 2017-08-04 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The Defense Finance and Accounting Service-Indianapolis (DFAS-IN) reported that fiscal year 2010 active Army military payroll totaled $46.1 billion. However, for several years, GAO and others have reported continuing deficiencies with Army military payroll processes and controls, raising questions about the validity and accuracy of reported Army military pay and whether it is auditable. The Department of Defense (DOD) has recently accelerated its Statement of Budgetary Resources audit readiness goal by 3 months to 2014 and is required to achieve audit readiness for a full set of DOD financial statements by 2017. GAO performed basic audit procedures for the Army's active duty military payroll to assess the Army's ability to (1) identify a valid population of payroll transactions and (2) test a sample of payroll transactions for validity and accuracy. GAO reviewed applicable laws and regulations, analyzed DOD and Army policies and procedures, drew a statistical sample of payroll transactions to test their accuracy and validity, and met with DOD, DFAS-IN, Army, and Defense Manpower Data Center officials."
Author :United States Government Accountability Office Publisher :Createspace Independent Publishing Platform ISBN 13 :9781981762460 Total Pages :44 pages Book Rating :4.7/5 (624 download)
Book Synopsis Dod Financial Management by : United States Government Accountability Office
Download or read book Dod Financial Management written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-12-16 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: DOD Financial Management: The Defense Finance and Accounting Service Needs to Fully Implement Financial Improvements for Contract Pay
Book Synopsis Dod Financial Management by : U.s. Government Accountability Office
Download or read book Dod Financial Management written by U.s. Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-07-28 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: " The National Defense Authorization Act for Fiscal Year 2013 mandated that DOD's FIAR Plan include the goal of validating that DOD's Statement of Budgetary Resources (SBR) is audit ready by no later than September 30, 2014. DOD identified contract pay as one of the key elements of its SBR. DFAS, the service provider responsible for the department's contract pay, asserted that its processes, systems, and controls over contract pay were suitably designed and operating effectively to undergo an audit. DOD's FIAR Guidance provides a methodology DOD components are required to follow to develop and implement FIPs to improve financial management and assert audit readiness. The FIP is a framework for planning, executing, and tracking the steps and supporting documentation necessary to achieve auditability. GAO is mandated to audit the U.S. government's consolidated financial statements, including activities of executive branch agencies such as DOD. This report discusses the extent to which DFAS implemented its contract pay FIP in accordance with the FIAR Guidance. GAO reviewed the FIP and related work products, such as process flowcharts, test plans, and test results, and interviewed DFAS and DOD officials. "
Book Synopsis RAND Research Brief: Paying, Promoting, and Retaining High-Quality Civil Service Workers in the Department of Defense by :
Download or read book RAND Research Brief: Paying, Promoting, and Retaining High-Quality Civil Service Workers in the Department of Defense written by and published by . This book was released on 2002 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite their having to use a common pay table, civil service personnel managers in the Department of Defense (DoD) have generally been able to use the compensation and personnel systems in ways that-by and large have helped attract, retain, and motivate high-quality civilian workers. However, DoD personnel managers might need to adjust the department's compensation system if they want to continue to promote and retain highly educated civilian personnel-those with postgraduate degrees-in the future. So concludes a recent RAND study-The Pay, Promotion, and Retention of High-Quality Civil Service Workers in the Department of Defense by Beth J. Asch. Performed under the auspices of RAND's National Defense Research Institute, the study investigated the relationship between the federal government's pay, compensation, and promotion practices and its ability to manage civilian white-collar employees in the DoD. The study found that, despite having to use a one-size-fits-all pay table, managers were able to tailor the compensation and promotion system to obtain desired personnel outcomes and that they likely will need to continue such tailoring in the future.
Book Synopsis Financial Management by : U S Government Accountability Office (G
Download or read book Financial Management written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO discussed the Department of Defense's (DOD) efforts to reform its financial management operations. GAO noted that: (1) DOD complex operations and multiple accounting systems have exacerbated its financial management problems; (2) DOD financial management reform plans include consolidating its finance and accounting operations and systems, establishing prevalidation for disbursements, reengineering DOD business practices, strengthening internal controls, and improving management incentives; (3) although DOD established the Defense Finance and Accounting Service (DFAS) in 1991 to improve its departmentwide finance and accounting operations, DOD still must overcome problems related to DFAS responsibility, internal controls, personnel requirements, documentation, reorganization, and downsizing; (4) DOD has begun consolidating its finance and accounting systems, but it has not addressed all the factors that should be considered during the consolidation; (5) DOD has implemented a policy that certain payments be validated prior to disbursement and it plans to require such validations for all payments; (6) DOD is studying how to reengineer its business practices to decrease costs and increase efficiency; (7) DOD recognizes the importance of the Chief Financial Officers Act and management support to improving its financial operations and controls; and (8) closer congressional and management oversight of the Defense Business Operations Fund (DBOF) would improve DBOF operations.
Book Synopsis How Much Is Enough? by : Alain C. Enthoven
Download or read book How Much Is Enough? written by Alain C. Enthoven and published by Rand Corporation. This book was released on 2005-10-18 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally published in 1971, and now published with a new foreword, this is a book of enduring value and lasting relevance. The authors detail the application, history, and controversies surrounding the Planning, Programming, and Budgeting System (PPBS), used to evaluate military needs and to choose among alternatives for meeting those needs.
