805A-36B-5001 Establish an Internal Control Program Status: Approved

Transcription

1 Report Date: 13 Apr A-36B-5001 Establish an Internal Control Program Status: Approved Distribution Restriction: Approved for public release; distribution is unlimited. Destruction Notice: None Foreign Disclosure: FD1 - This training product has been reviewed by the training developers in coordination with the FMB/SSI/Fort Jackson, SC foreign disclosure officer. This training product can be used to instruct international military students from all approved countries without restrictions. Page 1

2 Conditions: You received guidance from your director to establish a review program for the new year. You have access to the following: a. DoDFMR R Series b. DFAS-IN Reg 37-1, Finance and Accounting Policy Implementation. c. AR 11-2, Managers' Internal Control Program. d. Standard Finance Office Equipment. e. NAFCO Checklist. f. Previous year's checklist. g. Current year operational plan. This task should not be trained in MOPP 4. Standards: With 100% accuracy you must demonstrate proficiency with: 1. Analyze procedures required to being tested in accordance with (IAW) applicable regulations. 2. Update the organization's Internal Management Control Program. 3. Develop annual review schedule. 4. Designate Internal Control Review teams. 5. Establish Internal Control SOP. Special Conditions: None Safety Risk: Low MOPP 4: Never Cue: Develop an Internal control Review Program Task Statements None DANGER None WARNING None CAUTION Remarks: None Notes: None Page 2

3 Performance Steps 1. Analyze procedures required to be tested in accordance with (IAW) applicable regulations. a. Analyze units/sections involving the use and accountability of resources. b. Analyze procedures involving the possibility of risk to personnel or equipment c. Compile a listing of units/sections that warrant internal control measures. 2. Update the organization's Internal Management Control Program. a. Determine required reviews (1) Organization Inspection Program (2) Managers Internal Control Program (3) Special Reviews (i.e OHA/BHA audits, Temporary Lodging Allowance (TLA), PRA, SBA (MilPay LES/Substantive Testing) (4) Compliance Reviews (5) Unannounced Cash Verifications (6) Follow-Up Reviews (7) Audit Readiness (a) SBR DD 577 s (b) SBR Systems Access Review (DDS) (c) SBR SOP Review (d) SBR Initial Systems Access (e) SBR Post Payment Audit (27 Point Checklist) (f) SBR Post Update DJMS Reports (g) SBR WinIATS Travel Voucher Review (h) SBR MAFR Reconciliation (i) SBR SCOUT Report b. The following reviews receive priority consideration: (1) Deterrence of fraud, waste and abuse (2) Proper administration of funds (3) Accurate maintenance of financial records (4) Reconciliation of document files and reports (5) Timely and accurate service (6) Proper and accurate computational documentation of all disbursement vouchers Page 3

4 (7) Identification of inadequate controls, improper use of systems and inefficient use of resources (8) Staffing adequacy (9) Identification of training needs 3. Develop annual review schedule. a. Identify inspection hierarchy (1) Financial Management Support Center (FMSC) conducts inspections of Defense Military Pay Office s, Financial Management Support Unit s (FMSU), Finance Customer Support Teams (FCST), and Financial Management Support Detachment s (FMSD s) if required. (2) FMSU s are the primary inspectors of FMSD s (inspection reports are forwarded to the FMSC) b. Develop an annual, time-phased schedule. Schedule should remain flexible so IC personnel can conduct special reviews as directed by the Commander. c. Adjust schedule as necessary for follow-up reviews. 4. Designate Internal Control Review Team a. Appoint on a memorandum for record the Internal Control evaluation team. Memorandum should be signed by Commander or Director b. Appoint the Cash Verification team in writing. Memorandum should be signed by Commander or Director. 5. Establish an Internal Control SOP that: a. Prescribes policies, responsibilities, procedures and reporting requirements of the Internal Control section b. Provides a system of reviews designed to improve finance operating procedures (Asterisks indicates a leader performance step.) Evaluation Guidance: Score the Soldier GO if all performance measures are passed (P). Score the Soldier NO GO if any performance measures are failed (F). If the Soldier fails any performance measure, show what was done wrong and how to perform it correctly. Evaluation Preparation: This task can be evaluated by use of the performance measures as listed. This method of evaluation is appropriate if the Soldier performs the task on the job. Allow the Soldier to practice until they feel qualified and prepared for the evaluation. Once read, have the Soldier to perform the task, using the materials listed in the Conditions statement above. Score the Soldier PASS or FAIL as determined by the performance. PERFORMANCE MEASURES GO NO-GO N/A 1. Analyzed procedures required to be tested by: a. Analyzing procedures involving the use and accountability of resources. b. Analyzing procedures involving the possibility of risk to personnel or equipment. c. Compiling a listing of procedures that warrant internal control measures. 2. Updated the organizations Internal Control Management Program a. Determined required reviews b. Considered reviews by priority 3. Developed an annual review schedule a. Identified an inspection hierarchy b. Developed an annual, time-phased, flexible schedule. c. Adjusted scheduled as necessary for follow-up reviews. 4. Designated an Internal Control Review Team a. Appointed team on memorandum signed by Commander or Director b. Appointed Cash Verification Team on memorandum signed by Commander or Director 5. Established an Internal Control SOP that: a. Prescribed policies, responsibilities, procedures and reporting requirements of the Internal Control section b. Provided a system of reviews designed to improve finance operating procedures Page 4

5 Supporting Reference(s): Step Number Reference ID Reference Name Required Primary AR 11-2 Managers Internal Control Program Yes Yes DFAS-IN 37-1 Finance and Accounting Policy Implementation. Yes No OMB CIRCULAR NO. A-123 Internal Control Systems Yes No TADSS : None Equipment Items (LIN): LIN 70347N Name FMTP Financial Management Tactical Platform Materiel Items (NSN) : Step ID NSN LIN Title Qty Calculator, Electronic 1 Environment: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to the current Environmental Considerations manual and the current GTA Environmental-related Risk Assessment card. Environmental protection is not just the law, but the right thing to do. It is a continual process and it starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to ATP , Environmental Considerations, and GTA , Environmental-Related Risk Assessment. Safety: In a training environment, leaders must perform a risk assessment in accordance with current Risk Management Doctrine. Leaders will complete the current Deliberate Risk Assessment Worksheet in accordance with the TRADOC Safety Officer during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Note: During MOPP training, leaders must ensure personnel are monitored for potential heat injury. Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the MOPP work/rest cycles and water replacement guidelines IAW current CBRN doctrine. In a training environment, leaders must perform a risk assessment in accordance with DA Pam , Risk Assessment. Leaders will complete a DD Form 2977, Deliberate Risk Assessment Worksheet, during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops, and support available-time available and civil considerations (METT-TC). Local policies and procedures must be followed during times of increased heat categories in order to avoid heat-related injuries. Consider work/rest cycles and water replacement guidelines IAW TRADOC Reg Prerequisite Individual Tasks : None Supporting Individual Tasks : None Supported Individual Tasks : None Supported Collective Tasks : Task Number Title Proponent Status 14-EAC-8015 Establish Theater Financial Management Support During Offense, Defense, Stability and Defense Support of Civil Authorities (DSCA) Operations (Financial Management Support Center (FMSC)) 14 - Finance (Collective) Approved Knowledges : Knowledge ID 805A-K-0127 Knowledge Name Define Internal Control Skills : Skill ID 805A-S-0191 Skill Name Apply Internal Controls Page 5

6 ICTL Data : ICTL Title 36B - Financial Management Technician - SL5 Personnel Type MOS Data Enlisted MOS: 36B, Skill Level: SL5, Duty Pos: URW Page 6