MOCAS Contract Reconciliation Overview

Transcription

1 MOCAS Contract Reconciliation Overview Defense Finance and Accounting Service Lisa Keglovich Analyst, MOCAS Reconciliation March 2018 Integrity - Service - Innovation

2 Reconciliation Defined PROCESS: Analyze transactions to identify errors based on source documents, resolve discrepancies, correct out-of-balance conditions, and balance financial data between the entitlement system and fiscal accounting stations. SCOPE: Limited or department wide review. Data is located, substantiated and captured to produce the audit. RESEARCH: Comprises all transactions, depending on request nature and reconciliation findings. Also consider external findings including outside audit agencies (GAO, DoDIG, DCAA) CORRECTIONS/ADJUSTMENT: As discrepancies are identified, corrective actions are determined, processed and verified. Integrity - Service - Innovation 3/19/2018 2

3 Partners External to DFAS Defense Contract Management Agency (DCMA) Responsible fiscal accounting stations (funds holders) Federal government contractors Any government entity monitoring activity of a (MOCAS) Accounts Payable contract- ex. Major weapon systems commands such as TACOM, AMCOM, CECOM etc. 3/19/2018 Integrity - Service - Innovation 3

4 MOCAS Contract Reconciliation Obligations Standard Contract Reconciliation Tool (SCRT) Current GAFS BL LMP MISIL SOMARDS STARS NAVY ERP Disbursements Future DAI DEAMS GFEBS Streamlines the reconciliation process Automatically imports and compares both accounting and entitlement systems Creates adjustments for ACRN level differences between the MOCAS and the accounting system Allows for manual reconciliation from hard copy documents Integrity Integrity - Service - Service - Innovation - Innovation 3/19/2018 4

5 Electronic Resources Utilized Utilized Wide Area Work Flow (WAWF) Document Tracking Log (DTL) Electronic Document Access (EDA) Shared Data Warehouse (SDW) Standard Contract Reconciliation Tool (SCRT) MOCAS Accounting Data Accounting Station data Online Report Viewer (OLRV) Electronic File Room (EFR) Electronic Document Management (EDM) 3/19/2018 Integrity - Service - Innovation 5

6 MOCAS Contract Reconciliation Process Suppliers Inputs Process Outputs Customers Receive request. Limited Contractors AUD requests Contractors Input request into DTL, SCRT & Reconciliations Supporting create EDM case. DCMA Full Reconciliations DCMA documents Assign to Accounting Technician. AP Maintenance UMD requests Accounting Technician performs 1081s AP Maintenance Entitlement area Contract Input area Reporting area Accounting Stations Prevalidation area Accounts Receivable/ Debt Management Procurement Offices Management ERP Stakeholders Services Invoices awaiting payment instructions NULO requests Deobligation of canceled funds requests Appropriation Corrections PGI adj Adj. Request Demand Dispute Data Cleansing project full or limited recon. Accounting Tech prepares adjustments and/ or corrective actions. RCRA reviews adj. Adjustments post to MOCAS flowing to accounting systems. Accounting Technician submits EDM with all corrective actions to RCRA. RCRA approves and closes EDM case. RCRA closes DTL case. Journal Vouchers 1017Gs Obligation adj. Payment instructions Demands Refunds Audit Reports Coordination of Adjustments Invoice recodes/ rejects Correspondence Entitlement area Contract Input area Reporting area Accounting Stations Prevalidation area Accounts Receivable/ Debt Management Procurement Offices Management ERP Stakeholders Services 3/19/2018 Integrity Integrity - Service - Service - Innovation - Innovation 6

7 Document Tracking Log (DTL) Doc Id Contract Nbr Org Cd Reason Cd Office Assigned Input Dt Status Cd Reconciler Last Name Total Attributes Raid Category Origin Of Rqst Txt N C4216 AM JCO JALAF 5/25/2017 OPN UNASSIGNED 182 E ENTITLEMENT REQUEST N D WV JCO JALAB 5/25/2017 OPN ENGEL 68 C ENTITLEMENT REQUEST N D WV JCO JALAB 5/25/2017 OPN SLYBY 487 G ENTITLEMENT REQUEST Remarks JAUD BVN8009 LOCKHEED CLIN 0011 ACRN AK OVERDISBURSED SO CANNOT PAY CLIN 0012 ACRN AK ON THIS INVOICE JAUD BVN2028 PGI-12 ACRN AA CLIN 0002 INSUF ULO PLEASE ADVISE JAUD BVN0013 please move credit on acrn DY that was taken from acrn DZ in the amount of on bvn0011 JAUD WTH9003 LOCKHEED NG01 Clin Detail Screen for Clin 0010 shows a negative withold amount This is causing a balancing reject. The 457 shows that sufficient funds were withheld on LGC0003 SCAPH shows no other payments besides LGC0003 were made on Clin FA862514C6450 AL JCO JALAF 5/25/2017 OPN UNASSIGNED 408 F ENTITLEMENT REQUEST FA881416C0012 YD MOD JALAE 5/24/2017 OPN UNASSIGNED 10 A N C0004 NL AUD JALAF 5/24/2017 OPN UNASSIGNED 572 G OTHER EXTERNAL REQUEST OTHER EXTERNAL REQUEST MOD P remove the wip so that I may delete acrn AA per the mod and re-input it correctly. RCC 7DGU6 AUD - NORTHRUP GRUMMAN Per DFAS, they can't process the check with debits. Therefore I combined debits with credits for DFAS to post a refund in MOCAS. I would like to reclass debit and credit amount to the appropriate CLIN/ACRN. JAUD AAA0011 Mod 01 moved $7,000 in funding from CLIN 0020 to CLIN 0015 but a previous disbursement left less than $7,000 remaining N DZ WN JCO JALAD 5/25/2017 OPN UNASSIGNED 17 A ENTITLEMENT REQUEST N D WB JCO JALAD 5/25/2017 OPN UNASSIGNED 30 B ENTITLEMENT REQUEST FA881911C0002 DB JCO JALAC 5/25/2017 OPN SWISHER 187 E ENTITLEMENT REQUEST JAUD BVN0022 Cannot pay per 507 dated 05/20/17. Remaining ULO on CLIN 3001 is only $152, per SDW/Scaph. Please audit. **ENGILITY CORPORATION** BVN0101 JAUD insufficient ULO on clin 0500 acrns AJ & AK. No new mods on backlog or in EDA. 7

8 Primary Reasons for Reconciliations Payment Errors Invoice paid manually (review 9) PGI Multiple PGI changes Not retroactive/ causes payment confusion Misunderstanding of PGI Contract Input Errors CLIN/SLIN information errors ACRN missing/ Incorrect contract input Contractor Errors Contractor not billing IAW contract terms (Ignoring/ misunderstanding PGI) Contractor errors on billing i.e. wrong Line Item/ pricing Contract Financing Progress Payments contract wide Performance Based Payments - CLIN specific Constantly Changing Contract Terms Non-stop flow of modifications Changing payment terms 3/19/2018 Integrity - Service - Innovation 8

9 Reconciliation Requests Contd Technician workload priorities are as follows: JCOs- Invoice not payable from entitlement- prevent interest, expedite payment FFRs- Dispute of Bill of Collection (BOC) request from Accounts Receivable/ prevent interest to the customer Canceling funds items (CFR)- (at risk of lapsing) CNC DMACT invoices EXP- an expedite request from within the Operational areas Responses- outside agencies: GAO, DODIG or DCAA MODs- Reduction modifications/ NULO from Contract Inputtimely resolution of NULOs All other requests 3/19/2018 Integrity - Service - Innovation 9

10 Reconciliation Success Ensure your contact information is in the body of the request or on the 1797 (Name, and phone number) Include a secondary POC Subject line should state actual issue Not just Audit Be Specific Cancelling Funds should be clearly marked More specific requests identifying adjustment easier to address vice Audit or Recon Include obligation audit at minimum - Demonstrate Due Diligence Reconciliation mailbox has an 5 MB size limit. Recommended to reduce back up sent. Example: In the 1797 comments just provide the Mod # and Page instead of sending a copy of it. (we can pull from EDA, WAWF, etc or you if we cannot locate) Understand the priority of workload and Element of Time Level of Effort Number of elements, Estimated time to completion, cost of recon Watch the DTL listing for your request to be assigned Allow minimum of 45 days prior to inquiry Do not contact technician directly Use the Elevation list when assistance is needed Integrity - Service - Innovation 2/14/

11 Recon Points of Contact Jeffrey Stone Gary Fuller Teresa Woods Reconciliation Chief Reconciliation Lead Analyst Staff Analyst (External requests) For your assistance in maintaining a cooperative partnership between agencies! 3/19/2018 Integrity - Service - Innovation 11

12 Questions Questions? 3/19/2018 Integrity - Service - Innovation 12

13 Why No Information CLINs in MOCAS? It is against the DFARS DFAR Criteria for establishing. Contract subline items provide flexibility to further identify elements within a contract line item for tracking performance or simplifying administration. There are only two kinds of subline items: those which are informational in nature and those which consist of more than one item that requires separate identification. (a) Informational subline items. (1) This type of subline item identifies information that relates directly to the contract line item and is an integral part of it (e.g., parts of an assembly or parts of a kit). These subline items shall not be scheduled separately for delivery, identified separately for shipment or performance, or priced separately for payment purposes. 13