20240522_6F051O_ec_02_Module 1 PDF

6F051O, Module 1: Management and Supervision Lesson 1 - Organizations, Functions, and Missions Without reference, identify relationship of basic facts and state general principles about the Resource Training Center (RTC) and FM Strategic Plan IAW prescribed guidanc...

6F051O, Module 1: Management and Supervision Lesson 1 - Organizations, Functions, and Missions Without reference, identify relationship of basic facts and state general principles about the Resource Training Center (RTC) and FM Strategic Plan IAW prescribed guidance and publications OVERVIEW Resource Training Center (RTC) Financial Management Strategic Plan Resource Training Center (RTC) Financial Information Collaboration Space (FICS) The Financial Information Collaboration Space (FICS) is a Microsoft SharePoint platform that ser ves three primary purposes: 1. Search for trainings and tools to use in daily operations 2. Provide feedback on various Financial Management products 3. Submit new, innovative products or ideas to better financial management processes. From the user perspective, structure and agility are accomplished through different web pages. Some web pages are designated as "core" the others are flexible. FICS has 5 "core" web pages and 11 flexible web pages. Simply put, the core pages are intended to change very little or not at all, while the flexible webpages are intended to change frequently to emerging requirements. This operating model will enable the RTC to scale the development and sustainment of training programs, digital solutions, and applications, while still providing a consistent user training experience. The home screen contains a “how-to” video, product search screen, product announcements application, and a list of upcoming training events. You can add these trainings to your calendar or access the Teams link by clicking on the event. At the bottom of the home page, there is an option that allows end-users to join the Microsoft Teams FICS channel and Team. If there is a product or topic that the RTC does not have on FICS end-users are encouraged to submit items to the RTC. The Product Search Screen contains all products located on FICS in an easy-to-use search screen. Using the product feedback screen, end-users can select the documents to provide critical user feedback of the product. These ratings will help the RTC curate the product library and ensure they are providing the best products to all Comptroller units. Under the "CPTS Sections" tab of the navigation bar are unique webpages to each FM function. The webpages do not have discussion posts or forums. Instead, the RTC requires the use of RTC Teams subchannels to post questions and comments. Each of the pages has either a monthly training plan (or a training package button) that will take  you to a list of training topics and suggested training resources and content that can be utilized within the work center, and a highlighted content section that contains important products related to each finance section. The first highlighted item in most of the web pages is a key position playbook. These playbooks are designed to provide the roadmap needed to fill certain roles within the flight. The new to highlighted item is designed to provide new members a starting point to familiarize themselves with tools, procedures, and general operations within that finance section. Product Search Screen The product search screen uses key terms and product information to index the entire FICS tools and training library enabling a consistent search experience. End-users can search for products on this single screen without having to navigate multiple screens or sites before finding what they are looking for. To perform a search of the library, users can use the 7 dropdowns, the search bar, or the toggle to discover and explore FICS’s training products. Depending on how detailed end- users want their search, these filters can be used individually or simultaneously. Each time users find what they are looking for, they will click the product name of that item and the file will open in a separate tab. If an item does not populate when users search for an item, it does not yet exist. It is important to note that the contingency toggle divides the portfolio into two parts, contingency, and non-contingency products. When users toggle the contingency switch to “yes”, a UTC dropdown filter appear, allowing users to break down contingency products by each individual UTC task listing. To make a new search, click the clear button to reset the filters, and search bar. Contingency – To search for contingency training, adjust the contingency toggle to yes. To further refine the search, select the appropriate UTC or CFETP task number filters. For example, individuals deploying as disbursing agents would change the contingency toggle and select XFFA2 from the UTC filter. This will sort out products that are not relevant to the disbursing agent role. Non-Contingency – After flipping the contingency toggle to no, it will switch the data table to product related to home station operations. Keep in mind, no is the default setting of the product search screen. Users can click “clear” or refresh the SharePoint site to set the toggle to no. From here, users can utilize the search bar or any of the filters to find the desired product. For example, if a team needs to become familiar with Air Force MIS Tool (AFMIST). They would type “AFMIST” and the tool will filter to any product name that matches those key terms. Financial Management (FM) Strategic Plan In the ever-evolving landscape of national security, the role of FM personnel in supporting the Department of the Air Force (DAF), Airmen, Guardians, and their families is becoming increasingly crucial. With shifting national priorities, rapid technological advancements, a flexible work environment, and global economic challenges, the FM community must navigate a dynamic environment. The ability to adapt and predict change will be paramount, and the FM community is well-equipped to succeed. Grounded in a tradition of excellence and driven by an innovative workforce and enduring professional values, the FM community is poised to meet the challenges of the future. The FY 22-26 FM Strategic Plan ser ves as a roadmap, building upon previous strategic priorities and focusing on core capabilities, inclusivity, professional development, accountability, technology, and customer ser vice. This plan is not static but rather a living document that will be continually reviewed, reported, and adjusted as necessary. The FM community recognizes the need to adapt to the accelerating speed of change and the societal impacts of a post-pandemic world. Agility will be rewarded, and the FM community is prepared to embrace this challenge. Drawing upon their Air Force and Space Force DNA, FM personnel will leverage their innovative mindset and unwavering commitment to excellence to navigate the evolving landscape successfully. The FY 22-26 FM Strategic Plan ser ves as a guiding light for the future. It builds upon the foundation of previous strategic priorities while embracing inclusivity and diversity within the FM team. Recognizing the importance of professional development, the plan ensures that every financial manager has ample opportunities to achieve their goals and effectively ser ve the Air and Space Forces. Accountability is a cornerstone of the FM community. The plan emphasizes the need to measure progress and hold ourselves accountable for achieving what we set out to do. By implementing an IT/Data Strategy, the FM community will standardize technology priorities and enhance data analytics, enabling senior leaders to make informed decisions. Furthermore, customer ser vice will be improved across all functional responsibilities, ensuring convenience, speed, accuracy, relevance, and availability. Innovation is a key driver of progress, and the FM community is committed to sharing creative practices and fostering a culture of collaboration. Regardless of where innovation originates, the goal is to benefit all members of the FM community. While the FY 22-26 FM Strategic Plan provides a roadmap for the future, it is important to recognize that it is a dynamic document. The FM community will continually review, report, and adjust the plan as necessary to ensure its relevance and effectiveness. With an unwavering commitment to excellence, adaptability, inclusivity, professional development, accountability, technology, and customer ser vice, the FM community is well-positioned to navigate the challenges of the future and provide exceptional support to the DAF, Airmen, Guardians, and their families. FM Strategic Plan Download Here FM Strategic Plan Download Here FM Strategic Plan Download Here FM Strategic Plan Download Here FM Strategic Plan Download Here FM Strategic Plan Download Here FM Strategic Plan Download Here FM Strategic Plan Download Here FM Strategic Plan Download Here FM Strategic Plan Download Here FM Strategic Plan Download Here FM Strategic Plan Download Here C O NT I NU E Lesson 2 - Financial Management Systems Without reference identify relationship of basic facts and state general principles about Financial Management Systems IAW prescribed guidance and publications Overview Defense Travel System (DTS) Defense Joint Military Pay System (DJMS) Web Defense MilPay Office (WebDMO) Case Management System (CMS) Financial Management Workflow (FMWF) Comptroller Ser vice Portal (CSP) C O NT I NU E Defense Travel System (DTS) Use this icon to view the (below) StoryLine activity in full screen mode. If the StoryLine activity has background audio or music, you will need to mute the activity once complete.  Thumbnail C O NT I NU E DTS User Profile – A DTS user profile contains information that allows a travel manager or administrator to perform specialized DTS functions, such as accessing another person’s official documents or updating an organization’s routing lists. Personnel who interact with DTS, but never perform official travel have a DTS User profile. By design, when creating a DTS User profile or receiving a detached profile into an organization, the system auto-grants Permission Level 0 which is required to access DTS. Although other permissions and accesses may be necessary to complete their functions, at a minimum the individual will have Permission Level 0. The roles that most commonly need a DTS User profile include DTAs and Reviewing Officials. Personnel who interact with DTS on behalf of one or more travelers, such as a travel clerk or a Non-DTS entry agent (NDEA), may also have a DTS user profile.This information is covered in the DTS business rules under section 2.5. DTS User/Traveler Profile – A DTS User/Traveler profile contains information that allows a person to travel, such as government travel charge card (GTCC) and electronic funds transfer (EFT) to support reser vations and payments along with options to enter travel preferences. All personnel who expect to go on official travel must have a User/Traveler profile – this includes the administrators and managers named in Section 2.1. By design, when creating a DTS User/Traveler profile or receiving a detached profile into an organization, the system auto-grants Permission Level 0 which is required to access DTS. A User/Traveler profile simply supporting their own travel, only needs Permission Level 0 DTS Official Roles Lead DTA (LDTA) – Oversees the actions for an organization or site. Assists other DTAs, AOs, and travelers. Generates reports to manage upcoming and post travel. Can perform any of the functions listed below as needed. Organization DTA (ODTA) – Performs the non-financial administrative functions that allow an organization’s travelers and reviewing officials to execute travel in DTS. This includes, but is not limited to, creating and maintaining organizations, personal profiles, routing lists, and groups. Finance DTA (FDTA) – Performs financial functions within DTS. This includes setting up an organization’s lines of accounting (LOAs) and budgets and tracking the obligation and expenditure of travel funds. Budget DTA (BDTA) – Helps the FDTA set up and maintain an organization’s budgets. Other administrative roles ser ve as centrally billed account specialists (CBA-Ss), debt management monitors (DMMs), and compliance tool administrators (CTAs). Reviewing Officials – Every organization must have a default routing list. The routing list defines the path a document will flow in the system and which Reviewing Officials will take action. Although others Reviewing Officials may be included, the most common types of Reviewing Officials are: Reviewing Officials (ROs) - Reviews travel document for accuracy. Certifying Officials - Certifies that funds are available to pay for the trip. Authorizing Officials (AOs) - Performs a final review and decides whether to approve the traveler’s plans (on an authorization) or payment claims (on a voucher) Travelers – Using DTS, travelers generally create and sign their own travel documents, although the traveler’s organization may designate others (e.g., travel clerks, NDEAs) to enter information into DTS for them. Defense Joint Military Pay System The Master Military Pay Account (MMPA) is a Data Base type file that contains current and historical data pertaining to a member’s pay. All leave and pay activity for active duty members is recorded in this file. The individual accounts contain current entitlements, deductions (including allotments), payments, leave balances, collections, status information, and 11 months’ history. The main purpose of the MMPA is to provide a subsidiary payroll ledger account which: C O NT I NU E  Use this icon to view the (below) StoryLine activity in full screen mode. If the StoryLine activity has background audio or music, you will need to mute the activity once complete. Thumbnail C O NT I NU E Use this icon to view the (below) StoryLine activity in full screen mode. If the StoryLine activity has background audio or music, you will need to mute the activity once complete. Thumbnail C O NT I NU E Web Defense MilPay Office The DMO Offices have developed a web version of DMO – Transaction Module (Web- DMO). WebDMO will be used to process transactions for input into the Defense Joint Military Pay System (DJMS) pay processing system. The users will be Air Force, Army and Navy, Active, Reser ve and Academy components, field sites and Central Site Cleveland, Indianapolis and Rome.  Everyone who needs access to DMO is required to submit a request into the Account Management and Provisioning System system (AMPS). AMPS will email users the status of their requests, but they can also view their status by signing in to AMPS. Prior to input, the supporting documents should be reviewed, coded to meet DMO requirements, and certified for accuracy. Once complete, all military pay related items are input in DMO by an input clerk and then released by an audit clerk. This information then flows to DJMS and posts to the members pay record usually the next update. WebDMO Transaction Reporting Module is Common Access Card (CAC) enabled. The application is accessible through a web browser by entering the following URL. GO TO WEBDMO Case Management System The Air Force Personnel Center and the Air Force Accounting and Finance Office developed a CMS to respond to pay problems experienced after AFPC deployed the military personnel section (MPS) military personnel data system (MilPDS) in June 2001. Senior leadership wanted a system that would allow base-level offices to input, track, and report on cases. It would also allow major commands and base managers to provide oversight in resolving personnel/pay cases, and finally, the system would provide a consolidated reporting capability for MAJCOMS and Headquarters Air Force-level management. AFPC designed the system to enable the one-stop customer support concept. CMS provides one central storage area for identifying, tracking, resolving, and reporting on personnel and pay problems. One-stop customer support is defined as follows: A member only needs to identify and explain the personnel/pay problem he or she is experiencing one time. If the agent/agency the member contacts first (FSO) cannot correct the problem on the spot, a case is entered into CMS and referred to whatever agency (MPS, DFAS) can work it properly. This eliminates members bouncing from office to office attempting to find the right person to resolve the problem. The CMS design also ensures that CMS meets the data needs for oversight by base-, MAJCOM-, and AF-level managers. Bases have MPS/FSO teams that meet weekly to review problem cases and identify solutions. CMS forms the core of information to identify cases that require attention. Along with base-level agencies, MAJCOMs have integrated process teams to oversee the resolution of problem cases within their command. Cases are characterized as Queries, Problems, or Processes. C O NT I NU E  Use this icon to view the (below) StoryLine activity in full screen mode. If the StoryLine activity has background audio or music, you will need to mute the activity once complete. Thumbnail C O NT I NU E Financial Management Workflow Financial management workflow (FMWF) is the Air Force’s travel voucher submission system for any travel claims not eligible to be submitted through DTS. These documents must be thoroughly reviewed by financial management technicians at base level by following the appropriate checklists designated by the Travel Pay Processing– Ellsworth (TPP-E) center. Once documents have been reviewed, it’s time to submit the voucher to the TPP-E for processing. FMWF is the application used to transfer scanned documents for processing between base-level FSOs and the TPP-E. It also ser ves as the system of record for the original documentation associated with Air Force members pay, travel, PCS, separations, and retirements. The transactions which affect the necessary changes and generate the required financial actions are still processed in the existing Air Force legacy applications (i.e., DMO, JPBB, TLA, LeaveWeb, etc.). Using FMWF at the FSO The FMWF process begins at the FSO when accepting a document from a customer like a PCS settlement voucher. The FSO will perform four basic functions using FM Workflow. Scanning and sending documents with any necessary supporting documents. Receiving, researching, and correcting a reject from the TPP-E. Preparing supplemental vouchers. Viewing a document for customer research. Preparing document sets for the TPP - E After a customer brings you a PCS travel claim, you need to review it for accuracy and completeness using the applicable checklist for document review. Checklists are located on the TPP - E community of practice (CoP) website and provide a detailed list of documentation needed to process a voucher for military members and civilian employees. After all documentation is gathered, identify the traveler as a distinguished visitor (DV) or a non DV. A DV is defined as any general officer, colonel in a wing/center commander position, or attachés and other dignitaries processed by the 11th wing. This is important to know when assigning your document a barcode. Now, the document set is ready for barcode assignment. To create a barcode, log onto the scan station. You will be prompted with options to create a barcode. The barcode is created to assign the voucher to a particular processing section at the TPP - E (relocation, TDY, civilian PCS, separation, and retirements, etc.). The standard options for all processing sections include: base location (you will always choose your base), customer type, SSN, order number (found on orders), DV, Pay Record Accessibility (PRA) audit, and assigned base. When choosing assigned base, you will choose the base the individual is ser viced by—the individual’s ser vicing base (i.e., individual is assigned to Fort Dix, but McGuire AFB is the ser vicing base for Fort Dix. You would choose McGuire AFB as the assigned base.)  Introduction Processing of your voucher will depend on generation of other options besides the standard options. For example, if you are sending a PCS-type voucher, all standard options must be completed in addition to the option of “Will the pay entitlements be affected, yes or no?” Once you’ve identified all options, check your printer settings. The specific settings are identified below the “Generate Scan Sheet” button. After verifying your printer settings, you are ready to print. Click the “Generate Scan Sheet” button, and a barcode page will generate for you to print. The following steps guide you through preparing your documents to assign it a barcode page.  Step 1 Step 1 Open the internet browser and access the following uniform resource locator (URL) for FMWF. You may be requested to enter your personal identification number (PIN) when you attempt to access the FMWF application barcode site.  Step 2 Step 2 Identify the process type. Once you identify a process type, the standard options and location specific options to identify/assign your document set further will generate.  Step 3 Step 3 Fully complete the standard and location specific questionnaire.  Step 4 Step 4 Once the information is filled in, you are ready to click “Generate Scan Sheet.” It is very important to generate a NEW barcode cover sheet for each document set. For example, if you need to send PCS documents for two different individuals, you must complete a barcode questionnaire for each document set. The barcode cover sheet contains the data that governs the processing of the document set. When you scan documents to the TPP - E, the barcode cover sheets must be originals. Photocopies or scanned images will not work properly as they distort the settings.  Summary The barcode has now been generated. You will print this document out to scan in travel documents (for individuals) or military pay cycles (batches). Prepare your documents to send to the TPP - E after you’ve created the barcode. Gather the necessary documents for the particular voucher type you are submitting for processing (e.g., relocations). You will use the scan station to submit the voucher. When submitting your voucher, place the barcode page on top of the document set and put the documents on the scanner. Then, scan the batch. Once the pages are scanned, view the document set to ensure all required documentation is attached. When you close the batch, the voucher will be sent to the TPP - E for processing. There are two methods available for scanning documents into FMWF: the Scan Module or the Batch Manager Module. Use of the Scan Module is recommended as it provides true “one-click” scanning, it’s faster, and it can handle larger batches than the Batch Manager Module.  Introduction Here are the steps for submitting a document to the TPP - E using the scan module method.  Step 1 Step 1 Place your document set on the scanner. The barcode you created for that particular document set must be placed on top. Place the documents set with the barcode facing up and position the documents with the large black lines pointing into the scanner.  Step 2 Step 2 Open the Scan Module by going to Start >All Programs > Kofax Capture 8.0 >Scan.  Step 3 Step 3 Once you select scan, you will be prompted to log in. Your user ID will automatically generate; you will use your CAC or Kofax password to log in.  Step 4 Step 4 Kofax 8.0 will open. Click on “Scan Batch” (the center oval on the scan window), then click “OK.” Allow the system to process – do nothing else. The documents will process automatically.  Step 5 Step 5 Once the document set has been scanned, click the + sign to expand the document. This allows you to confirm the document set scanned correctly and the complete file is readable.  Step 6 Step 6 If the document set scanned appropriately, you will close the batch. The circled question mark identifies the close batch option. After choosing to close the batch, you’ll be asked if you’re sure you want to close the batch; choose yes.  Step 7 Step 7 After closing the batch, you have the option of scanning another document (the system starts you at step four). If there is a second batch to scan; click “Scan” and follow steps four through six. If there are no more batches to scan, click on “Cancel,” close the scan module, and log off.  Summary While not every base owns a Kofax scanner, it is incredibly important to understand, as it is a key part of submitting documents into FMWF.  Receiving, researching, and correcting rejects Normally the TPP - E will only reject a travel voucher if it cannot be processed for regulatory reasons (e.g., missing signature or supporting documentation); otherwise, it will be processed in Reserve Travel System (RTS). If you need to correct a rejected voucher, you will follow these steps:  Step 1 Logon to FMWF and check the FSO queue. Open the rejected voucher. You will need either to add a page, replace a page, or amend the page. Choose the “scan” option. Choose the option you need to correct the reject. Whatever option you choose, a window will open to prompt for a reason for documents set update. A reason is placed in the space provided and then you click on the confirm button. This will generate a scan sheet for that particular page to your specific document. Print the generated scan sheet. Check the printer settings before printing.  Step 2 Follow the same scanning steps as outlined in steps 1–7 under the Submitting Document set to the TPP - E to correct the document—this will link those pages to the document you are correcting.  Step 3 The only page(s) you will scan are the page(s) you need to add to your document.  Step 4 Before resending the document to the TPP - E, check the document status to make sure the document updated. If you do not wait for the document to update, you risk sending the document set back to the TPP - E without the necessary documentation/corrections.  Step 5 Once the document is updated, resend the document set to the TPP - E. Preparing supplemental vouchers The RTS payment summary contains comments providing reasons for not paying items on a voucher and identifies what the unpaid item is. You will submit a supplement voucher for payment to process. Read the notes at the end of the RTS payment summary page. The notes identify whether or not the member or employee was reimbursed for everything that was claimed. If something was not paid, prepare a supplement voucher for the claim. When preparing a supplement voucher, you need to print a copy of the paid voucher from FMWF, gather the necessary documentation for the supplement, then resubmit the supplement to the TPP - E. When resubmitting a claim through FMWF for a supplement, treat it as if it is a new claim—follow the steps for assigning a new barcode page and submitting the voucher to the TPP - E.  Viewing a document for customer research When a customer inquires about the status of their voucher, log into FMWF and search for the document under that customer’s SSN (search without dashes in the SSN, such as 123111234). First, view document history. Document history shows whether the voucher is being worked or if it is assigned to an TPP - E technician. If it is assigned to a technician, view the document notes. The document notes show if it’s being rejected back to the base, if the TPP - E technician is holding the voucher, and so forth. If the voucher is being rejected to the base, find out why, and then prepare the required documentation needed to correct the reject; this way you will have everything ready to resubmit. C O NT I NU E Use this icon to view the (below) StoryLine activity in full screen mode. If the StoryLine activity has background audio or music, you will need to mute the activity once complete. Comptroller Services Portal Thumbnail C O NT I NU E Lesson 3 - Terminal Area Security Officer (TASO) Duties Without reference, identify basic facts ad terms about Terminal Area Security Officer (TASO) duties IAW prescribed guidance and publications Overview Terminal Area Security Officer (TASO) Duties Terminal Area Security Officer (TASO) Duties Each comptroller squadron leadership team ensures that at least a primary and alternate trusted agent is designated for every office located on site. The unit should appoint people within the subject matter area who are deemed reliable. When a trusted agent is reassigned, the leadership team ensures that paper work is completed to add a new and delete the old trusted agents is completed prior to departure. The request for appointment is made via the account management and provisioning system (AMPS). Trusted agents at each site are accountable for all of the user identifications (USERIDs) under the control of their office. In addition, the trusted agents read and become familiar with the DJMS and WebDMO Trusted Agent/Terminal Area Security Officer (TASO) procedures manual. They do not allow access to DJMS without first determining a need for the access, certifying each AMPS request by users associated with their site, assisting their users by un-suspending USERIDs and/or resetting passwords, notifying the individuals within their area (who have USERIDs) of their responsibility for DJMS security, and complete a USERID validation every month. The bottom line is that the TASO controls user access to our systems so that only those who should have access have it, and that those with access are not abusing it. The TASO Procedures Manual provides all the step-by-step processes to pull reports and make changes to USERIDs as needed. C O NT I NU E Lesson 4 - Management and Supervision Without reference, identify relationship of basic facts and state general principles about Financial Management and Super vision IAW prescribed guidance and publications Overview Internal Control Management Internal Control Program Pay Record Accessibility and Travel Record Audit  Air Force Audit Program Office of Management & Budget Circular A-123 The Office of Management & Budget (OMB) Circular A-123 ser ves as a critical guide for management’s responsibility for internal control within Federal agencies. Its purpose is to strengthen accountability and effectiveness across programs and operations. Key components include establishing, assessing, correcting, and reporting on internal control. By emphasizing integrated and coordinated internal control assessments, this circular ensures robust governance and oversight in government operations. Internal Control All financial managers are responsible to taxpayers for the funds entrusted to them. To ensure all funds are appropriately accounted for, there are certain internal controls that must be followed. The one discussed in this course is continuous evaluation. Continuous evaluation is a dynamic process that lies at the heart of security and efficiency within the Air Force. Aligned with the core value of “Excellence in All We Do,” continuous evaluation represents a visible commitment to superior performance and continuous improvement in supporting America’s Airmen. Through regular assessments of personnel, systems, and budgeting, continuous evaluation ensures that adequate internal controls are in place to safeguard Air Force resources effectively. The comptroller organization, operating globally, plays a pivotal role in this endeavor. By driving process improvements and achieving savings in funding, continuous evaluation directly contributes to the Air Force’s mission success. Management Internal Control Program The Federal Managers’ Financial Integrity Act (FMFIA) establishes specific requirements for internal management controls. The act encompasses administrative, operational, programmatic areas as well as accounting and financial management. It is the cornerstone of the Managers’ Internal Control Program (MICP). The MICP provides a structure to meet the requirements of FMFIA. In accordance with Air Force Policy Directive (AFPD) 65–2, Managers’ Internal Control Program, all government agencies must establish, evaluate, and report on management internal controls and submit an annual Statement of Assurance (SOA) to the President and the Congress. Managers must apply controls to all administrative, operational, and programmatic functions, as well as, accounting and financial management. They must ensure that management controls costs do not exceed benefits. The annual Statement of Assurance is used to report compliance with this act. The SOA is also used to report plans for corrective action. Additionally, the statement must state whether the agency’s accounting system meets “comptroller general requirements.” Management internal control systems should do the following: Provide reasonable assurance that obligations and costs comply with applicable law. Ensure that assets are safeguarded against waste, loss, unauthorized use, and misappropriation. Ensure personnel properly account for money by preparing reliable financial and statistical reports. Ensure program, administrative, and operating functions follow applicable laws and administrative policy. Federal Managers Financial Integrity Act Congress enacted the FMFIA to combat management control weaknesses in the federal government. The FMFIA stresses the effective and efficient use of monetary and nonmonetary resources, safeguarding those resources, and maintaining proper documentation for accurate reporting.  The Air Force implements the MICP at all levels. The FMA maintains overall responsibility for the MICP at base level. Part of your basic management structure should include internal control processes to improve effectiveness and accountability for results. The program should be consolidated with daily operating and management practices. Prepare a Statement of Assurance – Use the SOA to disclose internal control material weaknesses and monitor corrective action status. Reporting – The Undersecretary of Defense, Comptroller issues reporting guidelines and formats for all required reports. SAF/FM issues appropriate call letters (instructions) to primary reporting elements transmitting the prescribed guidance and current reporting formats. Managers’ Internal Control Program (MICP) administration – The goal of cost-effective safeguarding and use of resources is ultimately met by the professional administration of the MICP. Several layers of management are involved with this great responsibility. As you’ll see, management controls at the lowest organizational levels eventually roll up into management controls at the highest organizational level, which allows the Air Force to report accurately on the state of its ability to meet management control objectives. Additionally, effective program administration provides for the identification and correction of material weaknesses, documentation of program efforts, quality control, and training. Let’s begin by looking at the general administration of the MICP. The program’s aim is to ensure that Air Force organizations use resources responsibly and properly in carrying out their assigned operations and missions, and that they do so in compliance with public law. We’ll begin by discussing your role in the MICP as the program’s office of primary responsibility (OPR). All levels of Air Force management must maintain adequate documentation of their MICP activity. This is extremely important given the latitude granted to primary reporting elements to rely on existing organizationally required reviews as the primary tools for required assessments. Such assessments ser ve as the basis for supporting statements of assurance. Completion of assessments and the degree to which they influence the determination of reasonable assurance must be documented properly. Quality control procedures that adequately monitor the implementation of the management control culture must be established. This includes ensuring that management control systems achieve their objectives, are adequately documented, identify and report material weaknesses, and that corrective actions are tested to ensure their effectiveness. Functional and program OPRs at all levels are responsible for quality control of the management control evaluation and reporting process. Managers are responsible for continuously monitoring and improving vital management controls. They should be knowledgeable and diligent in using the range of tools at their disposal to meet the requirements of management control. Each primary reporting element must ensure that managers are provided appropriate training to enable them to fulfill their obligations. Air Force policy requires that all Air Force functions have adequate, working, and cost-effective management controls. The MICP involves identifying and reporting material weaknesses, and correcting those weaknesses by following up and tracking them. AFI 65–201, Managers’ Internal Control Program Procedures, outlines this process and tells who is responsible at various management levels. Weaknesses in management controls must be reported if they are material. A material weakness can be defined as a condition that has a significant negative impact on the organization’s vital management control objectives. A material weakness requires management action in the form of a corrective action plan. The responsible assessable unit manager should report noncompliance with vital management controls or ineffective vital management controls to more senior management. Management judges whether a weakness is material enough to warrant reporting to a higher level. Managers should report a weakness to the next level if participation at a higher level is needed to resolve the problem. Full disclosure is critical at each level because the input forms the basis for the next higher level’s Statement of Assurance. A wide variety of sources is available to assist in the identification of management control weaknesses. These sources include audits, inspections, investigations, management assessments, and so forth. Even meetings including staff meetings, Quality Councils, Financial Management Board meetings, and Intermediate Repair Enhancement Program meetings can be used to identify material weaknesses. These meetings also ser ve as management control processes. Pay Record Accessibility and Travel Record Audit The quality assurance manager (QAM) ensures that the Financial Ser vices Officer performs and documents the pay record accessibility (PRA) audit according to Air Force Manual (AFMAN) 65‒116 Vol. 1, Defense Joint Military Pay System-Active Component FSO Procedures. The purpose of the PRA audit is to ensure that all personnel with access to the Defense Joint Military Pay System (DJMS) adhere to the standard separation of duties to prevent fraud, waste, and abuse (FW&A) measures. The FSO, deputy, or a responsible super visor is responsible for a semi-annual audit of pay records of all personnel given access to DJMS. PRA controls apply to military members who are assigned to duty in the FSO if they are in any way engaged in DJMS operations. The accounts of military personnel ser vice (MPS) personnel working in customer ser vice are reviewed by the MPS chief and do not require FSO audit. It also applies to military members whose dependents or relatives are employed in the FSO or MPS when those dependents or relatives have access to DJMS. In addition to the military pay PRA, the FSO is responsible for conducting a civilian PRA audit on FM civilian personnel with update access to the civilian pay entitlement system, Defense Civilian Pay System (DCPS), and their on-station civilian employee relatives. Travel Pay All travel vouchers submitted for FM military and civilian personnel are required to be PRA audited. Also audited are travel vouchers for on-station military and civilian relatives of FM personnel; with input access to the Reser ve Travel System (RTS) or who are Defense Travel Administrators (DTA). The PRA audit is conducted to validate personal data, the itinerary, leave, per diem type, applicable receipts, and special authorizations on the travel claim. This ensures that personnel are not making false claims or changing EFT accounts and committing fraud by sending travel voucher payments to their personal accounts.  Training Without references, identify relationship of basic facts and state general principles about contingency training IAW prescribed guidance and publications. Overview  Contingency UTC Task List Contingency Contingency Training is arguably the most important training in Financial Management (FM). Since we do not do the same type of work between home station and deployments, it is crucial that we continue to practice those skills in a training environment so that we’re always ready for the fight. Contingency Training is a Total Force initiative from cradle-to-grave. All military personnel will participate in a minimum of two unit led contingency training periods per month. FM contingency training will ensure each FM member is fully prepared to deploy without prior notice and will be able to successfully execute their assigned mission. FM military personnel are required to participate in Combat Comptroller Contingency training as part of skill-level upgrade training and home station training. A sound base-level contingency training program must include self-paced study, over- the- shoulder training, lecture and hands-on techniques. Each enlisted person will be certified on all of the tasks associated with his or her assigned Unit Type Code (UTC) list. These periods will include UTC tasks if within six months of an AEF window or ancillary training to include the unit’s Continuity of Operations (COOP) plan for contingencies short of war and must specifically address contingency operations. Commanders and Senior Enlisted Leaders will ensure enlisted members (E7 and below) attend Silver Flag training during their pre-deployment training window. Financial management enlisted members will attend Silver Flag during their ready phase of their Air Force Force Generation (AFFORGEN) cycle. At a minimum, Silver Flag must be completed every four years. If loaded against a different UTC within four years, a member must repeat Silver Flag training during their next ready phase cycle. All FM military personnel are required to participate in combat comptroller training, which includes home station training, Silver Flag, and the Comptroller Contingency Familiarization Course – Basic. Training begins with the accession to the career field and continues throughout your career. It will include formal and home station training, exercises, and self-study to ensure your proficiency in assigned contingency duties. Effective home station training is critical to provide deployed commanders with fully qualified personnel who can provide a full range of financial management capabilities that are demanded in a contingency environment. These sessions must occur twice per month, be documented, results recorded and followed-up for corrective actions. Unit Type Code Task List A UTC is a potential capability focused upon accomplishing a specific mission that the military Ser vice provides. It can consist of the manpower force element only, equipment only, or both manpower and equipment. It is a five-character, alphanumeric code that uniquely identifies each type of Armed Forces unit. The Joint Chiefs assign the code as a means of identifying a specific package of manpower and/or equipment to satisfy a mission requirement. A UTC consists of three parts: 1 UTC title. 2 Mission capability statement (MISCAP)—Describes the qualifications needed and provides any important tasking information needed to execute the UTC. 3 Manpower detail—Identifies the manpower required to meet a predetermined requirement. The MISCAP is simply a statement of the capabilities of the force identified by each UTC. An easy way to think about UTCs is to remember that they are the basic building blocks used to determine detailed planned manpower and equipment requirements data. To put it another way, UTCs represent a force capability with personnel and/or equipment requirements. Deployment planners use UTCs to document total Air Force manpower and logistics requirements needed to support the national military strategy during operational planning and execution activities. It is essential to assign everyone against a UTC. UTC task listing You may be wondering about how to determine which items to train. Secretary of the Air Force (SAF)/FM, in conjunction with MAJCOM deployment planners and functional managers, created an enlisted UTC task listing. This listing describes the necessary personnel, skill levels, numbers, and equipment required for certain deployments. The UTC task listings are mandatory tools for use in deployment preparation and is available on the Financial Information Collaboration Space 2.0. Comptrollers, superintendents, super visors, trainers, and trainees are jointly responsible for ensuring that deploying members train IAW the UTC task list. The individual must be fully qualified to deploy. Super visors and trainers must review the UTC the trainee is assigned to and use the appropriate UTC task listing to guide the individual’s training program. All UTC task list items will be trained and signed-off at base level before deploying under that UTC. The unit training manager (UTM) will validate the UTC task completion for the appropriate skill level 60–90 days prior to deployment. A quality base-level contingency training program should include self-paced study, over-the-shoulder training, lecture, and hands-on techniques. Home station equipment, programs, and procedures are quite different from our deployed/contingency equipment, programs, and procedures; therefore, we need to practice our deployed/contingency skills or we will lose them. We must tap into the expertise of Airmen who have recently returned from deployments so that we can develop up-to-date training scenarios. Mid-tour reports are also a great source for scenario development. They are located on FICS. Recent deployment returnees should also help present the training, so that they can relate their own experiences to help share the contingency experience. Cross feeding of contingency training information is another great way to spread the wealth. The courses outlined below enhance unit contingency training programs but does not replace them. FM UTCs: A1 Cashier (5 lvl) A2 Paying Agent (7lvl) A3 Comptroller (FGO) A4 Budget Officer (CGO) A7 Budget Technician (5 lvl) Senior Enlisted Leader (9 A9 lvl)  AG Equipment Kit Mobility and Deployment Without reference, identify relationship of basic facts and state general principles about mobility and deployments IAW prescribed guidance and publications Overview Mission Capability (MISCAP) Statements FM Role in the Air Force Presentation Model Readiness Reporting System (Resource, Readiness, Capability Readiness) UTC Readiness Mission Capability (MISCAP) Statements A mission capability statement is a short paragraph describing the mission capabilities that higher headquarters planners expect of a specific UTC at execution. The statement usually contains pertinent information such as the type of base where commanders deploy the unit, the unit's functional activities, and other augmentation requirements necessary to conduct specific missions. The enlisted financial management mission capability statements are as follows: Financial Management's Role in the Air Force Presentation Model  "My highest personal goal as Secretary has been to instill a sense of urgency about our efforts to modernize and to ensure that we improve our operational posture relative to our pacing challenge: China, China, China." Stated by Secretary Kendall in a speech at the 2022 Air and Space Forces Association Warfare Symposium. "We're stretched thin as we meet Combatant Commanders' needs around the globe. We have an aging and costly- to-maintain capital structure with average aircraft ages of approximately 30 years and operational availability rates that are lower than we desire." SECAF at 2022 Air and Space Forces Association Warfare Symposium To collectively focus the Department's efforts toward the pacing challenge, Secretary Kendall established seven Operational Imperatives (OIs) and eleven Management Initiatives (MIs) for the DAF. The seven OIs lay down a plan that helps our leaders gain new technologies, systems, and equipment they need to enable us to get the mission done. They are called "imperatives" because if we don't get them right, we risk failing the mission. The eleven MIs are designed to help the Air Force look at ourselves and find ways to streamline how we complete the mission. This includes things like improving processes, removing duplicate efforts, and making our resources (including money) more efficient. Financial Management leaders have been put in charge of two MIs, and they still actively work to support the other nine. These OIs and MIs ser ve as a north star for our FM Strategic Plan. One of the key challenges in delivering on these OIs is the reality of limited resources. We cannot expect more money and more manning, so we must continue looking for ways to complete our mission in more creative ways. This includes growing our ability to perform Data Analytics, become masters of our craft, and take care of our customers. In the years ahead, FM personnel will be supporting the DAF, Airmen, Guardians and their families in an increasingly dynamic national security environment with changing national priorities, rapidly advancing technology, a flexible workplace environment, and challenges to the world economy. Additionally, the world will continue to change rapidly, and we must keep up. While predicting and adapting to change is not an exact science, we will succeed in meeting the challenges ahead. It is in our Air Force and Space Force DNA to succeed. Our innovative workforce and our enduring professional values will continue to provide the foundation we need to provide excellence in all we do. Readiness Reporting System Air Force readiness reporting in the Defense Readiness Reporting System – Strategic (DRRS-S) is comprised of two distinct, but closely aligned assessments: resource readiness and capability readiness. Resource and capability readiness are reported via DRRS-S. All echelons above the unit level have access to DRRS-S and can view squadron commander input, so it is imperative that unit commanders input correct information that is understandable by a broad audience. Commander assessments will not be used as a report card for unit performance.  R E S OU R C E R E A D I N E S S C A P A BI LI T Y R E A D I N E S S Resource readiness is a commander’s objective measurement of the unit’s resources and training to execute the mission for which it is organized and designed. In addition, it measures the Department of the Air Force’s Title 10, United States Code (USC) responsibilities to organize, train, and equip forces. Commanders assess measurements against their authorized, possessed, and assigned resources to determine if the unit is resourced adequately to support its designed mission. R E S OU R C E R E A D I N E S S C A P A BI LI T Y R E A D I N E S S Capability readiness is a commander’s subjective assessment of the unit’s ability to accomplish its designed mission essential tasks (METs) based on the unit’s full spectrum mission and the unit’s ability to perform assigned missions (i.e., Named Operations and Top Priority Plans). When reporting capability readiness, commanders must ensure the capability can be accomplished to the appropriate level (e.g.., capacity). Capacity is inherent in all tasks. A core MET assessment assumes full unit level capacity. Named Operations and Top Priority Plans will in most cases provide the unit with the capacity required. Commanders need to determine the maximum level of capacity required for each task then assess whether the unit can provide the capability to the required level of capacity. To summarize, commanders must know the status of their Airmen in terms of training and availability so that we can ensure that the mission down range can happen. In order to keep the commanders informed, the Unit Deployment Manager (UDM) works alongside the Unit Training Manager (UTM) to update a reporting system with your training, medical, and other pertinent data, as well as your progress and, if you are not ready yet, when you are expected to become ready. Unit Type Code Readiness A Unit Type Code (UTC) is a Joint Chiefs of Staff developed and assigned code, consisting of five characters that uniquely identify a “type unit.” It is essentially a five- character alphanumeric designator uniquely identifying each type unit in the Armed Forces. The three primary UTCs in Financial Management are XFFA1, XFFA7, and XFFA2; we typically call these “A1,” “A7,” and “A2.” Financial Operations (FMF) Airmen are typically assigned to UTC A1. This UTC covers cashier operations, entitlements, and other FMF-oriented duties within a deployed environment. Financial Analysis (FMA) Airmen are typically assigned to UTC A7. This UTC covers the budget and accounting aspects of the job, such as logging commitments and obligations for various purchases in a deployed area and accounting for paying agent missions. UTC A2 will apply to you once you upgrade to 7-level and become an NCO. A2 typically involves deploying as a Disbursing Agent, which puts you in charge of A1 and A7 Airmen and completing other management tasks to ensure the financial success of the deployed installation. C O NT I NU E Lesson 5 -Quality Assurance Program  Without reference, identify relationship of basic facts and state general principles about the quality assurance program IAW prescribed guidance and publications. Overview Audit Self-Assessment Internal Reviews, Validations, Reconciliations, and Audits Cross Feeds/Best Practices Quality Assurance Plan Audit The highest priority in the QA program is fraud prevention and detection. The QAM is the focal point for fraud prevention and awareness in the FM organization. The QAM monitors automated pay systems access, performs document audits, pay record accessibility audits, and reviews the reports produced by the Defense Travel System (DTS). In addition, QAMs assigned to the Air Force Financial Ser vice Center is responsible for reviewing the reports produced in the Reser ve Travel System (RTS). Let’s discuss some fraud prevention review items. Document Audit The QAM reviews at least 45 randomly selected pay affected documents quarterly to ensure that primary and supporting documentation was proper and valid. The review includes military pay vouchers and entitlement documents submitted from outside sources (Housing Office, Unit Commanders, etc.) as well as those created in-house; such as mil pay documents generated from travel settlements. Part of the review is to ensure that quality work is processed.  For example, the QAM will review 45 entitlements documents submitted to the Financial Ser vices Office (FSO). The QAM looks to see that forms are completed correctly, certified appropriately, and processed in a timely and accurate manner. The QAM submits the QAR to the financial ser vices officer for their review and action. If a Financial Improvements and Audit Readiness (FIAR) requirement is levied during the quarter, the QAM will use the FIAR tasking to satisfy this requirement and not conduct a separate pay affecting documents QAR. The QAM also performs a quarterly audit of the DJMS/DMO management notices. He/she will review a random sample of the management notices to ensure correct follow-up action was taken. A quarterly review of closed DMO cycles is completed to ensure DMO cycles are not input and audited by the same individual. The QAM submits the QAR results to the financial ser vices officer for their review and to take necessary corrective actions. In addition to the above, the QAM must conduct a small sample QAR to validate the proper Financial Management Workflow (FMWF) bar coding and scanning procedures are being followed. If a FIAR requirement is levied during the month that checks supporting documentation, the QAR is not required. Self-Assessment Self-inspection program – A comprehensive self-inspection program is an important element of internal controls and quality assurance. These reviews are conducted within all functional areas to evaluate the effectiveness of existing procedures, internal controls, and to determine compliance with regulatory requirements. The reviews generally consist of a series of checklists for each functional area. The FM decides which personnel conduct the actual checklist reviews. After completion, the reviews give the processing center chiefs firsthand knowledge of their operations, although the chiefs may not necessarily conduct the review. While the QAM is not tasked with performing the self-inspection checklists, the QAM is responsible for overseeing the progress and completion of checklist items and validating self-inspection checklist responses. The checklists are maintained on the Management Internal Control Toolset (MICT). Checklist progress oversight – The QAM oversees the progress for completing the self-inspection checklists and ensures that the responses adequately reflect the health or effectiveness of each functional area. Most importantly, the QAM should encourage “truthful” answers even if problems are identified. The self-inspection checklists can be modified by the QAM to highlight deficiencies identified within the FM organization or through cross-feed reports (audits, etc.). By modifying the reviews, emphasis can be placed on key areas of concern. Checklist item validation – The QAM validates the self-inspection checklist responses. Validation provides assurance that the reviews were conducted properly. Validation can also provide additional focus to high interest items designated by the FM staff. The QAM validates at least 10 percent of inspection checklist responses to determine if the self-inspections are being properly conducted. However performing 100 percent validation of the self-inspection checklist, especially during a unit effectiveness inspection (UEI) year, provides a far better grasp on the health of the unit. Questions that have already been flagged as special interest should be included in the validation. Your role – At your level you might be asked to do a self-inspection. Do not worry. It is easy to do! After you get the checklist from the self-inspection monitor, simply answer each question honestly and thoroughly. Review the regulation reference for the checklist item and ask questions if you are unsure of a process or how to answer a checklist item.  Internal Reviews, Validations, Reconciliations and Audits The Quality Assurance Review (QAR) is a means to provide the comptroller with an independent review of a functional area. The QAR report that goes to the comptroller and staff should be presented in a concise and clear manner. The QAR has three objectives: 1 Determine if a problem exists. 2 Help determine the root cause of a problem. 3 Make recommendations to correct the problem. There are mandatory elements to a QAR, but the QAM can also choose optional elements depending on the need. MANDATORY ELEMENTS: OPTIONAL ELEMENTS: 1) QAR reason/background (1) period of study (2) area reviewed (2) actual hours spent on study (3) documents reviewed (3) QAR out brief (4) findings (5) root cause analysis (6) recommendations. The comptroller, staff or QAM can recommend a QAR be conducted for a particular area. SAF/FM, AFAFO, and /or MAJCOMs can direct QARs for high interest areas. The QAM must schedule and conduct QARs based on local needs; however, there are several mandatory QARs such as pay-affecting document reviews and DMO closed cycle review. The QAM can utilize a small sample size to determine if corrective actions are firmly in place. The Compliance Review (CR) ser ves as a quick method for providing a safety net around FM operations. Unlike the more formal QAR study, the CR is a tool for the QAM to determine quickly whether or not a problem exists. Since the problem, root causes, and recommendations have already been identified, the QAM only reviews a small sample. A CR can be completed in minimal time and can determine if corrective actions are firmly in place. The QAM reviews at least 45 randomly selected pay affected documents quarterly to ensure that primary and supporting documentation was proper and valid. The review includes military pay vouchers and entitlement documents submitted from outside sources (Housing Office, Unit Commanders, etc.) as well as those created in-house, such as mil pay documents generated from travel settlements. Part of the review is to ensure that quality work is processed. For example, the QAM will review 45 entitlements documents submitted to the Financial Ser vices Office (FSO). The QAM looks to see that forms are completed correctly, certified appropriately, and processed in a timely and accurate manner. The QAM submits the QAR to the financial ser vices officer for their review and action. If a Financial Improvements and Audit Readiness (FIAR) requirement is levied during the quarter, the QAM will use the FIAR tasking to satisfy this requirement and not conduct a separate pay affecting documents QAR. The QAM also performs a quarterly audit of the DJMS/DMO management notices. He/she will review a random sample of the management notices to ensure correct follow-up action was taken. A quarterly review of closed DMO cycles is completed to ensure DMO cycles are not input and audited by the same individual. The QAM submits the QAR results to the financial ser vices officer for their review and to take necessary corrective actions. In addition to the above, the QAM must conduct a small sample QAR to validate the proper Financial Management Workflow (FMWF) bar coding and scanning procedures are being followed. If a FIAR requirement is levied during the month that checks supporting documentation, the QAR is not required. Cross Feeds and Best Practices In today’s environment of electronic communications, exporting information throughout the financial management community is enhanced. The QAM will be cross fed various reports and bulletins on a routine basis through electronic means. In turn the QAM takes action or distributes the information accordingly. The ability to cross feed problem areas is an important element of the overall QAP and enhances effective internal control. Upon receipt of a negative cross-feed report, the QAM does the following: 1 Conducts a QAR 2 If a problem does not exist locally, then reports the QAR normally 3 If a problem exists, the QAM notifies the FM, flight chief, and applicable processing center chief, and opens a discrepancy  tracking form 4 The QAM then tracks the discrepancy through the discrepancy tracking report 5 Report results of the QAR, if requested, by higher headquarters Quality Assurance Plan The purpose of the Quality Assurance Program is to evaluate the effectiveness of our internal controls, how we use our resources, and to seek ways to continually improve processes. This is done through compliance-based reviews. The compliance base reviews are used to determine if we are meeting standards, identify organizations currently using the best processes, and implement the best processes across the FM team. Having a strong QAP can literally make or break an organization, by identifying negative trends and suggesting possible solutions to improve a process. Some of the compliance reviews used by QAM’s are the self-inspection, quality assurance plan, and other process tools. The Quality Assurance Plan becomes the means to capture the elements of internal control within the QAP. Prepared annually, the QAM and FM staff chart out what areas will be covered during the fiscal year. The QAP is frequently modified as the “process tools” capture and record problems, discrepancies, or improvement opportunities. The QAM should review the plan monthly with the comptroller, to ensure that all planned activities are completed. Planned items should not “slip” indefinitely. C O NT I NU E By adjusting the contingency toggle to "yes" on the product search screen in FICS and selecting specific filters like UTC or CFETP task numbers, users can refine their search further for contingency training materials tailored to specific roles such as disbursing agents, showcasing a focus on ________. Type your answer here SUBMIT To _______________in FMWF, follow specific steps such as logging on, checking the FSO queue, and choosing appropriate scan options based on whether you need to add, replace, or amend pages. Each correction requires a reason for document set update before printing a scan sheet. Type your answer here SUBMIT The FY 22-26 FM Strategic Plan serves as a guiding light for future endeavors by building upon previous strategic priorities while embracing inclusivity and diversity within the FM team as part of fostering an environment that values collaboration, creativity, and ________. Type your answer here SUBMIT The Financial Information Collaboration Space (FICS) aims to serve three primary purposes: search for trainings and tools, provide feedback on products, and ________ Type your answer here SUBMIT The home screen of FICS includes various features such as a "how-to" video, product search screen, product announcements application, and a list of upcoming training events, fostering user engagement and facilitating access to ________. Type your answer here SUBMIT C O NT I NU E Congratulations! You have completed the first of five modules. Please advance through the subsequent modules to continue.