National Aeronautics and Space Administration 1 Accounts Payable, Account Receivable and Fund Balance with Treasury Daily Status Review February 13, 2008

1National Aeronautics and Space Administration

Accounts Payable, AccountReceivable and Fund Balance with Treasury

Daily Status ReviewFebruary 13, 2008


AP/AR/FBwT Daily Status ReviewAgenda

•Status of Critical Contact Center Systems •Askew

•Customer Contact Center Metrics •Askew

•Status of Critical IT Systems •Kilgore

•Invoice Workload – Daily Document Imaging Volumes •Kilgore

•Daily Performance Metrics for Key Indicators – Accounts Payable •Caldwell/Epperson

•Accounts Payable Performance Trend Charts •Caldwell/Epperson

•Daily reconciliation Stats and Outstanding Issues – Fund Balance

with Treasury

•Mosteller

•Outstanding Issues – Fund Balance with Treasury Trend Chart •Mosteller

•Internal Controls •Mosteller

•Status of ORR Action Items – NSSC •Daniels/Mosteller

•Feedback


AP/AR/FBwT Daily Status ReviewAgenda

•Weekly Slides (Brief on Monday of Each Week)

•Weekly Performance Metrics AR-FBwT •Mosteller

•February 2008 Reporting Requirements •Mosteller

•Status of ORR Action Items – NSSC •Daniels/Mosteller

•Status of ORR Action Items – Dryden, Marshall, SSC •Center Reps

•Monthly Slides (Briefed 30 Days After Go Live)

•Customer Contact Center Monthly Trend Charts •Askew

•Monthly Performance Metrics FBwT – Supplementals and State of

Differences

•Mosteller

4National Aeronautics and Space AdministrationAll times Central

Status of Critical Contact Center Systems

Telephone System is operationalCalled 1-877-NSSC123, listen to recording and menu

and connect to an agent.Daily at 7:00 a.m.

Remedy Help Desk is operationalLogged in and checked the Console, Flashboards and

Bulletin Board.Daily at 7:00 a.m.

Centergy Server is up Checked Quickcom and the Reader Board. Daily at 7:00 a.m.

Centergy Manager is operational Logged in. Daily at 7:00 a.m.

Voicemail – After Hours Messages – cleared

Checked voice message light to confirm messages have been read and deleted.

Daily at 7:00 a.m.

Emergency After Hours Requests entered into Remedy

Checked Remedy to confirm any after hours inquiries have been input.

Daily at 7:00 a.m.

After Hours Telephone messaging system is operational

Called 1-877-NSSC123 after hours recording. Verify option 1 rolls to voice mail and option 2 rolls to after hours on-call Manager.

Daily at 7:00 p.m.

Quality and Accuracy of InformationRandomly selected live calls and email responses

reviewed.Daily

Time to Answer Reviewed time to answer Centergy and Report. Daily


Customer Contact Center Metrics Calls by InquiryCumulative

TotalDaily Total Routed to Level 1 Routed to Level 2 Routed to Level 3 Open

Resolved/Closed Aging

Number of Contacts 76 9Number Tickets Opened 76 9 3 6 0 6 3 10AP 68 9

IPAC 1 1Employee Inquiry 15 1 1 1 3

Vendor Inquiry 40 4 1 3 2 2 3Vendor Change

Cost 1Workflow 1 1 1 1

Other 10 1 1 1 2AR 4 1

IPACCustomer Inquiry 2

Billing InquiryCollection Inquiry

Check Claim Customer Change

Cost Other 2 1

FBWT 0AP Inquiry 0AR Inquiry

Payroll Inquiry Grants Inquiry

Other Inquiry System Support Calls 4 0

AWMS 4 2 1 1 1 1Pay.gov aCART

SAP Workaround Kofax-IR

CIDT

Customer Inquiries Calls by Inquiry Type - 2/12/08


Customer Contact Center Metrics

Aging Help Desk Tickets

6

100

1000 2

000

0000 00000

2

4

6

8

10

12

14

16

18

20

>1 <=4 >4 <=7 >7 <=30 >30 <=60 >60

AP AR FBWT Other


Status of Critical IT Systems

SYSTEM STATUS DOWNTIME UPTIME COMMENTS

AWMS GREENGREEN

IAW GREENGREEN

ACaRT GREENGREEN

KOFAX-IR GREENGREEN

PCC GREENGREEN

PAY.GOV GREENGREEN

CIDT GREENGREEN

REMEDY GREENGREEN

SAP GREENGREEN

S-FTP GREENGREEN


Invoice Workload - Daily Document Imaging Volumes (All Input Sources - Mail, Fax, Email, FTP)

75

2

175

4

78

743

5

81

0

6927

93

1

93

0

110

0

326

28

28 0

175

4

95

20

50

100

150

200

250

300

350

1/28/08 1/29/08 1/30/08 1/31/08 2/1/08 2/4/08 2/5/08 2/6/08 2/7/08 2/8/08 2/9/08 2/11/08 2/12/08

Invoices processed & backlog(as of 6:45 Central)

Invoices processed Backlog


Daily Performance Metrics For Key Indicators

Accounts Payable

Invoices Paid Payments Total $ # Late Payments Total $

Discounts Taken

Stennis 0 $ - 0 $ - 0

Marshall 5 $ 86,966.20 2 $ 13.03 0

Dryden 2 $ 11,358.79 0 $ - 0

Total 7 $98,324.99 2 $ 13.03 0


Daily Performance Metrics For Key Indicators Accounts Payable – Invoice Workload

0

50

100

150

200

1-23 and Prior

Dryden 23 22 1

Marshall 135 77 26 14 18

Stennis 17 5 3 7 2

TotalParked/Goods

RecieptRouted for Approval

Routed for Cost Approved Post



0

200

400

600

1-24 and After

Dryden 132 113 1 12 0 18

Marshall 369 196 82 26 16 75

Stennis 92 12 34 25 39 7

TotalParked/Good

s RecieptRouted for Approval

Routed for Cost

Approved Post



0

200

400

600

800

Status

Current Workload

Dryden 155 135 2 12 0 18

Marshall 504 273 108 26 30 93

Stennis 109 17 37 25 46 9

TotalParked/Good

s Reciept.Routed for Approval

Routed for Cost

Approved Post


Outstanding Issues Center POC Open Due Complete

Contractors in the Procurement P-Group All Jim Caldwell 1-8-08

Dryden IPAC (Using K-RAD Vendors) All Jim Caldwell 2-11-08

P-Group needs updating Stennis Jim Caldwell 2-12-08

Accounts Payable

Outstanding Issues



Unable to post checks to Wave 1 Centers ALC. SR

135906 submitted for creation of Agency AR Roles

expected implementation 2/15/08.

Wave 1

Centers

Henry Daniels 2/8/08 2/15/08

Accounts Receivable

Outstanding Issues



Other

Outstanding Issues


Outstanding Issues Aging Report

Accounts Payable

0000

< 3 Days

3-5 Days

5-10 Days

> 10 Days



Accounts Receivable

0000

< 3 Days

3-5 Days

5-10 Days

> 10 Days



Other

1

0

0

0

< 3 Days

3-5 Days

5-10 Days

> 10 Days


Center IPAC Variances

(by transaction)

Payment Variances (by

schedule)

Deposit Variances

SSC 2

(-15K)

11

(-1,073)

2

(129K)

DFRC 14

(-79K)

12

(-143K)

0

MSFC 46

(2,573K)

19

(-13,680K)

3

(44K)

Fund Balance with Treasury/FMS 224 Reconciliation Summary

Daily Reconciliation Status


Center IPAC Variances Payment Variances Deposit Variances

SSC3 day – 1 (-16K)

10 days – 1 ($260)1 day – 3 (-854)

5 days – 6 (-200K)6 days – 2 (-20K)

3 days – 1 (124K)5 days – 1 (6K)

DFRC1 day - 3 (-2K)

3 days – 3 (-30K)4 days – 1 ($-255)5 days – 6 (-41K)8 days – 1 (-6K)

1 day – 4 (-134K)2 days – 1 (-2K)4 days – 7 (-7K)

0

MSFC1 day – 3 (297)

4 days – 5 (1,891K)

5 days – 1 (-2K)

6 days – 20 (298K)

7 days – 7 (32K)

8 days - 4 (7K)

10 days – 6 (49K)

1 day – 5 (-464)

3 days – 2 (-12,962)

6 days – 4 (-9K)

7 days – 1 (-67K)

11 days – 7 (-178K)

7 days – 2 (41K)

9 days – 1 (3K)

Fund Balance with Treasury/FMS 224 Reconciliation Aging



Center Blank ALC Blank

Functional Area

Blank Business

Area

Blank Commitment

Item

SSC No variance No variance No variance No variance

DFRC No variance No variance No variance No variance

MSFC No variance 1 Doc posted

(13K)

No variance No variance

Fund Balance with Treasury/Control Monitoring Package Activities




The NSSC will develop an Agency process to

resolve outstanding out of balance

transactions. This includes out of balances

resulting from transactions completed by the

Center before transition, as well as

transactions completed by the NSSC.

NSSC Peggy

Mosteller

2/5/2008 2/29/2008

The Data Analysis Branch will provide the

NSSC guidance on recording Suspense

versus Statement of Difference transactions.

OCFO Charles

McIntosh

12/20/2008 1/9/2008

Fund Balance with Treasury

Outstanding Issues



Fund Balance with Treasury

1

0

0

1

< 3 Days

3-5 Days

5-10 Days

> 10 Days


Internal Controls

Fund Balance With Treasury

Recommendation Proposed Resolution Status

NASA should consider strengthening its communications with the centers by developing and implementing a communication plan that keeps the centers up to date on control monitoring requirements.

The NASA OCFO will respond. Open

The FBwT Service Delivery Guide and process narratives should be updated as the process evolves. Additionally, NSSC and Center process owners should standardize the names of roles and process steps and conduct training sessions to gain a clear understanding of their roles and responsibilities in the processes.

After further discussion with PWC, there appeared to be confusion with the accounting functional Service Provider role titles and the IT Service Provider role titles. The NSSC updated the FBWT SDG to clarify the accounting functional Service Provider role title by changing the title from “Service Provider” to “FBWT Service Provider”. Training, of both civil service and Service Provider personnel, on the SDG processes began December 4th and ended January 31st. Training was conducted twice weekly for approximately eight hours each day.

Closed

In accordance with Treasury's rules and regulations regarding suspense accounts, NASA should consider modifying the SAP to Treasury reconciliation process to eliminate suspense Journal Voucher (JV). NASA should request a waiver from Treasury to be able to post to suspense until NASA can update the process and eliminate the need to post to suspense

The NASA OCFO will respond. Open

Blank Fund Review-NSSC should consider performing the CMP/PMC review of blank commitment items and functional area as recommended in the FMR, Volume 19, Chapter 22.

The NSSC will perform blank fund, blank ALC, blank commitment item and blank functional area reviews on a daily basis. The SDG will be updated to reflect the addition of daily blank commitment item reviews.

Closed

Status of resolution – NSSC Transitioning Process Design Assessment


Internal Controls

Accounts Payable


The NSSC should designate an individual within the Center's Accounts Payable or Procurement department to update the NSSC Vendor Invoice Processor of changes regarding Center's authority listing. In addition, a back-up designee should be assigned for each Center.

The NSSC AP will obtain invoice approval lists from Center Procurement and Finance and implement a process to receive the POC list for Contract Assignments from Center Procurement. Procedure will require regular updates from and follow-ups to Procurement and Finance to ensure both lists are kept up to date.

Open

All incoming vendor and FI invoices should be submitted to the NSSC directly from the vendor to be uploaded into SAP. Each Contracting Officer (CO) or Contracting Officer Technical Representative (COTR) should approve his/her invoices daily to verify goods have been received and services performed. This change in the process will require a control to be put in place that will detect invoices sent to the centers for approval have been returned to the NSSC for processing.

This was a Center observation. All incoming vendor and FI invoices that are received at the NSSC will be scanned and routed through the Accounts Payable Work Management System (AWMS). AWMS will allow the NSSC to track status of invoices, to identify aged invoices, invoices not returned/approved, etc. and to follow-up with approving officials to ensure accurate and timely processing of invoices. After the transition go-live date, some of the invoices will be incorrectly sent to centers instead of to the NSSC. The Centers will need to send these invoices to the NSSC for processing. The NSSC will coordinate with the Centers to ensure that all of these invoices are accounted for. These invoices will be logged and tracked. During the transition stabilization period, there will be daily meetings with the Centers. Status of invoices will be one of the topics of discussion.

Closed



Accounts Payable


The NSSC Vendor Payment Processor should validate that services have been rendered and the IPAC was approved by the applicable CO or COTR before posting to SAP.

The NSSC sees the process differently. At the time the IPAC is received by NASA the U. S. Treasury has already reduced NASA's funding by the amount of the IPAC transactions so there is little need to hold these transactions out of the accounting system pending some additional approval. Posting the valid and complete transactions upon receipt actually allows NASA records to remain in balance with U. S. Treasury records. Currently the NSSC performs the following IPAC validations based on downloaded information from GOALS: Purchase Order Number, Obligation Amount in SAP, Type Payment, Originating ALC, Customer ALC, Document Reference Number, Dollar Amount, Accomplish Date. After validation, the IPAC is posted to SAP. For Goods Receipt related IPACs the NSSC also checks SAP to ensure the goods receipt transaction has been processed in SAP. For services related IPAC the NSSC posts the IPAC transactions upon receipt/validation and then notifies the responsible activity of the posting and asks for confirmation/approval of services claimed on invoice/IPAC. If the responsible activity disapproves the posting the NSSC will work with the charging entity to reverse the IPAC or take other required action. The NSSC recognizes that not all NASA Centers are using an approval prior to posting process for IPAC. Therefore the NSSC will develop a standard IPAC posting procedure and coordinate it with the OCFO to standardize the process across NASA.

Open

Internal ControlsStatus of resolution – NSSC Transitioning Process Design Assessment


Internal Controls

Accounts Receivable


The Revenue and Receivables Service Delivery Guide and process narratives prepared should be updated as the process evolves. Additionally, NSSC and Center process owners should participate in training sessions to gain a clear understanding of their roles and responsibilities in the processes.

The Revenue and Receivables Service Delivery Guide and process narratives are now and will be in the future updated as the process evolves. Coordination between NSSC and center process owners is ongoing and will continue throughout the workload transition, stabilization and ongoing future operations.

Closed

Intra-Governmental Reimbursable Agreements-The combination the safe(s) should be changed on a semi-annual basis to maintain security integrity.

A work order has been established to provide locksmith service to change the safe combination upon employee departure or at six month intervals. The applicable Service Delivery Guide has also been updated to include this requirement and the procedure for requesting locksmith service.

Closed

There should be an additional documented review and reconciliation of the deposit log, Paper Check Conversion (PPC) Summary Report, check batch listing, SF-215, and CA$HLINK Report by the Deposit Processor Supervisor.

The additional documented review and reconciliation of the deposits using PCC Summary Report, check batch listing, SF-215 and Cash link report will be completed by the Senior Reimbursable Accountant at least weekly. This requirement has been documented in the applicable Service Delivery Guide.

Closed



Internal Controls

Accounts Receivable Continued


Non-Federal Reimbursable Agreements-The combination the safe(s) should be changed on a semi-annual basis to maintain security integrity.


Closed



Closed



Internal Controls



Customer File Maintenance-There should be a documented review of the new customer accounts once input into the Customer Maintenance File to verify that entries were correctly made. The review should be performed by the Customer Master Maintainer Supervisor.

New customer accounts for direct accounts receivable will be established by the NSSC. The NSSC process will include an additional review of the new customer accounts once the new account has been established. New customer accounts for reimbursable accounts receivable are established by the centers. The NSSC procedure has been documented in the applicable Service Delivery Guide.

Closed

There should be a documented review of updates/edits made to an existing customer account once input into the Customer Maintenance File to verify that entries were correctly made. The review should be performed by the Customer Master Maintainer Supervisor.

New customer accounts for direct accounts receivable will be established by the NSSC. The NSSC process will include an additional review of the new customer accounts once the new account has been established. New customer accounts for reimbursable accounts receivable are established by the centers. The NSSC procedure has been documented in the applicable Service Delivery Guide.

Closed



Internal ControlsStatus of resolution – NSSC Transitioning Process Design Assessment



Freedom of Information Act Receivables-The combination the safe(s) should be changed on a semi-annual basis to maintain security integrity.


Closed



Closed

ePayroll Receivables-There should be a Direct Debt Management Division established at the NSSC that will track all ePayroll receivables for each Center.

As of February 1, 2008, the NSSC is totally responsible for accounts receivable (reimbursable and non-reimbursable) for the Wave 1 centers. This includes: establishing, tracking, monitoring and ensuring collection of all accounts receivables. This function will transfer to the NSSC based on the transition dates for the waves.

Closed


Audit Activity

No open audit activity.


• OCFO

• Core Transition Team Members

• Wave 1 Center CFOs, DCFOs

• Wave 1 Center On-Site Representatives

• NSSC

Feedback


Documents

National Aeronautics and Space Administration 1 Accounts Payable, Account Receivable and Fund Balance with Treasury Daily Status Review February 13, 2008