RESOURCE MANAGEMENT ACCOUNTING DIRECTORATE (RMC)
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RESOURCE MANAGEMENTACCOUNTING DIRECTORATE (RMC)
RESOURCE MANAGEMENTACCOUNTING DIRECTORATE (RMC)
DeCA EAST
ZONE MANAGER MEETING
MR. LAUREN B. BANDS
DIRECTOR
0915-0945 HRS
MARCH 13, 2008
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RESOURCE BUSINESS AREAEUROPE RDR
*ACCOUNTING DIRECTORATE
RMC (2)
RESALE ACCOUNTINGDIVISION
RMCA
FINANCIAL POLICY, SYSTEMS& SERVICES DIVISION
RMCF
*ACCOUNTING COMPLIANCE& REPORTING DIVISION
RMCC
*BUDGET & MANPOWERDIRECTORATE
RMB
*BUDGET DIVISIONRMBR
STORE BUDGETEXECUTION DIVISION
RMBS
*MANPOWER &PERFORMANCE DIVISION
RMBM
*HQ ASSET
EAST BRANCHRMCAE
WEST BRANCHRMCAW
FAR EAST ACSRMCAF
QUAL ASSURANCEBRANCHRMCAQ
POLICY & SYSTEMSBRANCHRMCFA
FINANCIAL SERVICESBRANCHRMCFS
PRODUCTIVITYIMPROVEMENT DIVISION
RMBI
3 Sep 06
EUROPE ACBURDAC
RESOURCE MANAGEMENTORGANIZATIONAL CHART
RESOURCE MANAGEMENTORGANIZATIONAL CHART
CHIEF FINANCIAL EXECUTIVERM
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• FINANCIAL COMPLIANCE & REPORTING DIVISION, RMCC (Ms. Carol Burroughs)
– 6 Straight Clean Audit Opinions– Scorecard-Quarterly Financial Statements– Notice of Findings – Impact on stores
• RESALE ACCOUNTING DIVISION, RMCA (Mr. Rio Garrison)
– Staffing– Point of Contact List– Public Folder Information– Initiatives & Goals
ACCOUNTING DIRECTORATEACCOUNTING DIRECTORATE
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• FINANCIAL POLICY, SYSTEMS & SERVICES DIVISION, RMCF (Ms. Cheryl Dancy)
– POLICY• Gift Certificates/Gift cards• $1 Presidential coin program• Initiatives
– SYSTEMS• Defense Agencies Initiatives (DAI)• CARTS
– SERVICES• Pay Processing• Financial Services
ACCOUNTING DIRECTORATEACCOUNTING DIRECTORATE
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• 6 STRAIGHT CLEAN AUDIT OPINIONS
• PREPARATION OF QUARTERLY FINANCIAL PREPARATION OF QUARTERLY FINANCIAL STATEMENTSSTATEMENTS
– 21 Day Cycle21 Day Cycle
• BUSINESS-BASED DECISIONSBUSINESS-BASED DECISIONS– Leadership/Management ReviewLeadership/Management Review– Culture of AccountabilityCulture of Accountability
FINANCIAL COMPLIANCE & REPORTING DIVFINANCIAL COMPLIANCE & REPORTING DIV
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STAFFING:STAFFING:
- 4 BRANCHES: EAST, WEST, QUALITY ASSURANCE,- 4 BRANCHES: EAST, WEST, QUALITY ASSURANCE,
AND FAR EAST.AND FAR EAST.
- TOTAL PERSONNEL AUTH: 180- TOTAL PERSONNEL AUTH: 180
- TOTAL PERSONNEL ONBOARD: 135- TOTAL PERSONNEL ONBOARD: 135
- EAST REGION: - EAST REGION:
- PERSONNEL AUTH: 69- PERSONNEL AUTH: 69
- PERSONNEL ON BOARD: 46- PERSONNEL ON BOARD: 46
- PERMANENT: 34- PERMANENT: 34
- TEMPORARY: 12- TEMPORARY: 12
- TURNOVER LAST 12 MONTHS: 35%- TURNOVER LAST 12 MONTHS: 35%
RESALE ACCOUNTING DIVISIONRESALE ACCOUNTING DIVISION
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CARTSCARTSCARTSCARTS
• POINT OF CONTACT LIST
– Chief, RAD, Mr. Rio Garrison, Tel: (804) 765-2785, DSN 539-2785
– Chief, East Region, Mr. Charles Dixon, Tel: (804) 765-2782, DSN 539-2782
• Ms. Cathy Dale, Accountant, (detailed to West Reg Chief position to 4/16/08)
• Ms. Elvie Meidinger, Supv Financial Spec., tel. (804) 765-2756
• Ms. Angela Smith, Supv Acctg Tech., tel. (804) 765-2922
• Ms. Jane Foster, Supv Acctg Tech., tel: (804) 765-2868
RESALE ACCOUNTING DIVISION RESALE ACCOUNTING DIVISION
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Public Folder Information:
- - Combined Gain/Loss Report: Store/ Library/ InventoryCombined Gain/Loss Report: Store/ Library/ Inventory
- RAD SOP: HQ Resource Business Area/Resale - RAD SOP: HQ Resource Business Area/Resale
Accounting DivisionAccounting Division
RESALE ACCOUNTING DIVISIONRESALE ACCOUNTING DIVISION
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Initiatives:Initiatives:
- Research and cleanup old accounts payable- Research and cleanup old accounts payable
and deposit variances.and deposit variances.
- PMI:- PMI:
VRGC closed by 10VRGC closed by 10thth
AVK 619 Closed by 15thAVK 619 Closed by 15th
Goal:Goal:
- To provide the best possible customer service- To provide the best possible customer service
and support to the stores.and support to the stores.
HOW CAN WE HELP YOU? HOW CAN WE HELP YOU?
RESALE ACCOUNTING DIVISIONRESALE ACCOUNTING DIVISION
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RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
DeCA East-FY 07
Grocery PHYSICAL BOOK GAIN/LOSS ADJ GAIN/LOSS SALES Gain Tolerance % G/LDeCA East Grand Totals 75,826,948.14 90,258,302.93 (14,431,354.79) 157,526.54 (14,273,828.25) 2,192,545,052.15 21,925,450.52 -0.65%
#Stores # Out of Tolerance % Out G/L %99 19 19.19% -0.65%
Meat PHYSICAL BOOK GAIN/LOSS ADJ GAIN/LOSS SALES Gain tolerance % G/LDeCA East Grand Totals 3,332,093 2,980,170 351,923 (3,895) 348,028 217,809,054 665,526 0.16%
#Stores # Out of Tolerance % Out G/L %95 4 4.21% 0.16%
Produce PHYSICAL BOOK GAIN/LOSS ADJ GAIN/LOSS SALES Gain tolerance % G/LDeCA East Grand Totals 1,864,191 1,530,387 333,804 1,707 335,510 203,807,891 2,042,165 0.16%
#Stores # Out of Tolerance % Out G/L %96 9 9.38% 0.16%
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RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East RegionDeCA East-FY 08As of : 02/20/08
Grocery PHYSICAL BOOK GAIN/LOSS ADJ GAIN/LOSS SALES Gain Tol % G/LDeCA East Grand Totals8,056,822.25$ 8,839,482.48$ (782,660.23)$ 9,507.53$ (773,152.70)$ 245,914,988.40$ 2,459,149.88$ (0.31)
#Stores # Out of Tolerance % Out G/L %10 0 0.00% (0.31)
Meat PHYSICAL BOOK GAIN/LOSS ADJ GAIN/LOSS SALES Gain tolerance % G/LDeCA East Grand Totals234,159.26$ 209,754.42$ 24,404.84$ -$ 24,404.84$ 23,066,288.27$ 69,198.86$ 0.11
#Stores # Out of Tolerance % Out G/L %10 1 10% 0.11
Produce PHYSICAL BOOK GAIN/LOSS ADJ GAIN/LOSS SALES Gain tolerance % G/LDeCA East Grand Totals244,551.98$ 274,575.36$ (30,023.38)$ -$ (30,023.38)$ 24,686,154.88$ 246,861.55$ (0.12)
#Stores # Out of Tolerance % Out G/L %10 3 30.0% (0.12)
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RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
Synopsis by Zone & Area
# Of # In # Out % In # With # WithZone Stores # Invs Tol Tol Tol Gain Loss Net G/L Sales % of Tol
1 10 10 6 4 60.00% 2 8 (1,240,709) 149,208,136 -0.83%2 11 11 8 3 72.73% 3 8 (914,393) 185,282,169 -0.49%4 11 11 10 1 90.91% 1 10 (2,128,913) 303,489,068 -0.70%
21 8 8 7 1 87.50% 2 6 (543,264) 92,528,057 -0.59%23 9 9 7 2 77.78% 2 7 (612,473) 99,324,001 -0.62%24 7 7 7 0 100.00% 0 7 (1,919,475) 237,310,421 -0.81%25 8 8 8 0 100.00% 0 8 (1,241,212) 205,136,595 -0.61%26 8 8 6 2 75.00% 2 6 (1,089,512) 146,280,329 -0.74%27 8 8 5 3 62.50% 1 7 (1,813,690) 192,518,073 -0.94%28 8 8 7 1 87.50% 0 8 (1,366,216) 287,885,529 -0.47%29 11 11 9 2 81.82% 3 8 (1,403,972) 293,582,675 -0.48%
Total 99 99 80 19 80.81% 16 83 (14,273,828) 2,192,545,052 -0.65%
GROCERY
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RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
MEAT
# Of # In # Out % In # With # With
Zone Stores # Invs Tol Tol Tol Gain Loss Net G/L Sales % of Tol
1 10 10 10 0 85.71% 10 0 31,727 15,577,613 0.20%
2 10 10 10 0 87.50% 10 0 29,833 20,032,351 0.15%
4 11 11 10 1 80.00% 10 1 54,721 32,993,505 0.17%
21 8 8 7 1 87.50% 7 1 2,704 17,378,768 0.02%
23 9 9 8 1 77.78% 8 1 6,830 8,414,302 0.08%
24 7 7 7 0 100.00% 7 0 24,990 19,788,947 0.13%
25 8 8 8 0 100.00% 8 0 27,139 16,711,854 0.16%
26 7 7 7 0 100.00% 7 0 19,385 13,658,986 0.14%
27 7 7 7 0 100.00% 7 0 30,178 18,026,790 0.17%
28 7 7 7 0 100.00% 7 0 40,730 25,826,812 0.16%
29 11 11 10 1 90.00% 11 0 79,791 29,399,126 0.27%
Total 95 95 91 4 90.00% 92 3 348,028 217,809,054 0.16%
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RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East RegionPRODUCE
# Of # In # Out % In # With # With
Zone
Stores # Invs Tol Tol Tol Gain Loss Net G/L Sales % of Tol
1 10 10 10 0 100.00% 10 0 30,189 12,664,607 0.24%
2 10 10 8 2 80.00% 8 2 1,474 15,601,231 0.01%
4 11 11 10 1 90.91% 9 2 45,115 29,685,223 0.15%
21 8 8 5 3 62.50% 4 4 (25,308) 8,196,255 -0.31%
23 9 9 8 1 88.89% 8 1 (3,302) 7,136,357 -0.05%
24 7 7 6 1 85.71% 6 1 44,922 28,779,255 0.16%
25 8 8 8 0 100.00% 8 0 49,332 20,925,076 0.24%
26 8 8 8 0 100.00% 7 1 12,604 11,583,421 0.11%
27 7 7 6 1 85.71% 6 1 28,164 13,822,526 0.20%
28 7 7 7 0 100.00% 7 0 95,170 29,226,443 0.33%
29 11 11 11 0 100.00% 11 0 57,151 26,187,496 0.22%
Total 96 96 87 9 87.06% 84 12 335,510 203,807,891 0.16%
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RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
# Of # In # Out % In # With # WithZone Stores # Invs Tol Tol Tol Gain Loss Net G/L Sales % of Tol
1 10 0 0 0 0.00% 0 0 - - #DIV/0!2 11 0 0 0 0.00% 0 0 - - #DIV/0!4 11 0 0 0 0.00% 0 0 (15,107) 5,052,584 -0.30%
21 8 0 0 0 0.00% 0 0 - - #DIV/0!23 9 0 0 0 0.00% 0 0 - - #DIV/0!24 7 0 0 0 0.00% 0 0 (6,401) 2,466,868 -0.26%25 8 0 0 0 0.00% 0 0 - - #DIV/0!26 8 1 1 0 12.50% 0 1 71,760 12,492,945 0.57%27 8 0 0 0 0.00% 0 0 (121,463) 13,096,915 -0.93%28 8 2 2 0 25.00% 0 2 (668,990) 154,912,614 -0.43%29 11 3 3 0 27.27% 0 3 (32,951) 57,893,063 -0.06%
Total 99 6 6 0 6.06% 0 6 (773,153) 245,914,988 -0.31%
GROCERY
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RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
# Of # In # Out % In # With # WithZone Stores # Invs Tol Tol Tol Gain Loss Net G/L Sales % of Tol
1 10 0 0 0 85.71% 0 0 - - #DIV/0!2 10 0 0 0 87.50% 0 0 - - #DIV/0!4 11 0 0 0 80.00% 0 0 3,120 550,976 0.57%
21 8 0 0 0 87.50% 0 0 - - #DIV/0!23 9 0 0 0 77.78% 0 0 - - #DIV/0!24 7 0 0 0 100.00% 0 0 56 264,741 0.02%25 8 0 0 0 100.00% 0 0 - - #DIV/0!26 7 1 1 0 100.00% 1 0 1,250 1,148,702 0.11%27 6 0 0 0 100.00% 0 0 3,472 1,274,051 0.27%28 7 2 1 1 100.00% 1 1 1,961 13,052,988 0.02%29 11 3 3 0 90.00% 3 0 14,545 6,774,831 0.21%
Total 94 6 5 1 90.00% 5 1 24,405 23,066,288 0.27%
MEAT
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RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)
East Region
# Of # In # Out % In # With # WithZone Stores # Invs Tol Tol Tol Gain Loss Net G/L Sales % of Tol
1 10 0 0 0 0.00% 0 0 - - #DIV/0!2 10 0 0 0 0.00% 0 0 - - #DIV/0!4 11 0 0 0 0.00% 0 0 (5,267) 476,993 -1.10%
21 8 0 0 0 0.00% 0 0 - - #DIV/0!23 9 0 0 0 0.00% 0 0 - - #DIV/0!24 7 1 0 1 0.00% 0 1 (13,096) 314,726 -4.16%25 8 0 0 0 0.00% 0 0 - - #DIV/0!26 8 1 1 0 12.50% 1 0 5,002 1,000,119 0.50%27 7 0 0 0 0.00% 0 0 3,158 1,110,065 0.28%28 7 2 0 2 0.00% 1 1 (29,756) 15,585,476 -0.19%29 11 3 3 0 27.27% 3 0 9,936 6,198,775 0.16%
Total 96 7 4 3 87.06% 5 2 (30,023) 24,686,155 -0.12%
PRODUCE
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• PLASTIC GIFT CARDS – Commissary Operating Board (COB) reversed its position – DeCA
no longer required to pursue a plastic card gift card program– DeCA will continue on its own to pursue a plastic card gift card
program• DeCA is not required to report progress• DeCA has time to research and gather information
– Same challenges remain• Cost – Transaction fees• Legal issues
– Certifichecks remain• Instore/Internet
FINANCIAL POLICY, SYSTEMS & SVCS DIVPOLICYPOLICY
FINANCIAL POLICY, SYSTEMS & SVCS DIVPOLICYPOLICY
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• $1 Presidential Coin Program– Treasury program which began Feb 2007
• US Mint began issuing $1 coins featuring likeness of past US Presidents
• Coins issued in the order presidents served
– By Law, all entities operating on federally owned/ controlled property must participate
• Must accept and dispense $1 coins by Jan 2008• Must display notice indicating acceptance of $1 coins
– DeCA is committed to reach full compliance • 96% of commissaries in East Reg ordered $1 Presidential Coins• 88% of commissaries have received $1 Presidential Coins
FINANCIAL POLICY, SYSTEMS & SVCS DIVPolicyPolicy
FINANCIAL POLICY, SYSTEMS & SVCS DIVPolicyPolicy
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• DEFENSE AGENCIES INITIATIVE (DAI)– DAI is a critical DoD effort to modernize the Defense Agencies’
financial management capabilities – Objective: To achieve auditable Chief Financial Officer (CFO)
compliant business environments with accurate, timely, authoritative financial data
– Primary Goal: To deploy a standardized system solution to improve overall financial management and comply with the Department’s BEA including SFIS, and OFFM requirements
– DeCA is a WAVE III participant but already fully engaged– Unfunded at this point
FINANCIAL POLICY, SYSTEMS & SVCS DIVSYSTEMSSYSTEMS
FINANCIAL POLICY, SYSTEMS & SVCS DIVSYSTEMSSYSTEMS
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CARTSCARTSCARTSCARTS
• CARTS
– CARTS deployment in progress• Deployed at 61 stores in East Region (Feb 26th, 2008)
– Deployment Issues• Check imaging
– Problem with checks transmitted to Federal Reserve Bank. Store personnel must compare store scanned check totals to ELVIS deposit ticket.
• Training/User Issues– Cashiers must require patrons to complete front of checks– For all check tenders (personal & organizational), cashiers should obtain SSN
from military ID (some patrons give cashier bogus SSN) – Deposit tickets must be obtained from PCC OTC reflecting deposit for checks.
Deposit tickets should be reconciled to the check amount on DD Form 707– Cashiers must keep non-scanned checks (MO, TC, etc) and deposit these
checks with cash deposits
FINANCIAL POLICY, SYSTEMS & SVCS DIVSYSTEMSSYSTEMS
FINANCIAL POLICY, SYSTEMS & SVCS DIVSYSTEMSSYSTEMS
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CARTSCARTSCARTSCARTS
• INITIATIVES – Completion of CARTS Deployment
– Treasury Initiatives that Impact DeCA
• Treasury Initiative to reduce TGAs
• Deployment of TGAnet– DeCA plans to deploy at Pilot site spring timeframe
• Reduction/elimination of Lockboxes– Collections other than sales impacted– Biggest impact would be collections from coupon redemption
FINANCIAL POLICY, SYSTEMS & SVCS DIVSYSTEMSSYSTEMS
FINANCIAL POLICY, SYSTEMS & SVCS DIVSYSTEMSSYSTEMS
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• Sunday After End of Pay Period
– All T&A MUST be Completed and Certified
• Missing Time and Attendance Reports
– Sent Monday After End of Pay Period to Store Directors, Administrators, Managers & Secretaries
– Time Must be Input upon Receipt
– Final Review done on Tuesday and a Second Request is Sent
– T&A not in by Noon will be F9 for Full Time KF for Part-Time Employees
• Problems Posting T&A Should be Addressed to the Customer Service Representatives (CSRs) Immediately
• Pay Processed Tuesday Night After Pay Period Ends
Pay ProcessingPay ProcessingPay ProcessingPay Processing
FINANCIAL POLICY, SYSTEMS & SVCS DIVServicesServices
FINANCIAL POLICY, SYSTEMS & SVCS DIV
ServicesServices
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• Coupon Processing– DeCA Coupons are Processed by NCH– FY07 Revenue Generated was $10.3(M)
• Return Check Management (RCM)– CARTS Deployment will Replace RCM with Paper Check Conversion
Over the Counter (PCCOTC) – Federal Reserve Bank Cleveland (FRB) will Represent for Collection.
If Funds are still NSF, FRB will Submit Voucher to DFAS for Collection
• Vendor Credit Memorandum (VCMs) – Centralized vehicle to collect via credit cards
Pay ProcessingPay ProcessingPay ProcessingPay Processing
FINANCIAL POLICY, SYSTEMS & SVCS DIVServicesServices
FINANCIAL POLICY, SYSTEMS & SVCS DIVServicesServices
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• Record Commitments and Obligations in DBMS
• Research Unmatched Disbursements
• Follow-up Up on Unpaid Invoices
• Stores’ Timely Submission of Invoices (Payment Documents) Required to Ensure Accuracy of Accounts – Commercially provided support
• Example: Invoices for Communication, Utilities, & waste disposal
– Installation provided support• Example: facility maintenance, postage, utilities, & telephone
service
Pay ProcessingPay ProcessingPay ProcessingPay Processing
FINANCIAL POLICY, SYSTEMS & SVCS DIVServicesServices
FINANCIAL POLICY, SYSTEMS & SVCS DIVServicesServices