RESOURCE MANAGEMENT ACCOUNTING DIRECTORATE (RMC)

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


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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?


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RESALE ACCOUNTING DIVISIONConsolidated Statement of Gains/Losses (CSGL)

East Region


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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East Region


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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East Region


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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East Region


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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East Region


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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East Region


East Region


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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East Region


East Region


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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East Region


East Region


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


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• 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



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• 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



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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




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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


