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Requirements Definition of the Integrated Financial System
August 2003
Reference Number: 2003-10-179
This report has cleared the Treasury
Inspector General for Tax Administration disclosure review process and
information determined to be restricted from public release has been redacted
from this document.
29, 2003
FROM: for Gordon
C. Milbourn III /s/ Daniel R. Devlin
Assistant Inspector General for Audit (Small Business and
Corporate Programs)
SUBJECT: Final
Audit Report - Requirements Definition
of the Integrated Financial System
(Audit # 200310006)
report presents the results of our review of the Internal Revenue Service's (IRS) requirements definition for the
Integrated Financial System (IFS). The
overall objective of this review was to determine whether the IRS effectively
ensured that all Federal Government financial management system requirements
were defined and addressed in the planning for the IFS.
The implementation of the
proposed IFS will greatly affect the way the IRS records and reports both
administrative and custodial accounting transactions. The IFS represents a key element of the corrective actions being
taken by the IRS to ensure its accounting system is in compliance with Joint
Financial Management Improvement Program (JFMIP) Federal Financial
Management System Requirements and provides accurate and timely financial
information for management decision making.
summary, we found that the IRS
established a framework to identify material administrative accounting
requirements for inclusion in the IFS.
However, we identified 64 JFMIP requirements that were not specifically
or fully addressed in the IFS' System Requirements Report (SRR), which
represents the detailed design of the IFS.
Of these 64 requirements, 36 represented mandatory JFMIP requirements
and 28 represented value-added requirements.
We recommended that the
Acting Chief Financial Officer (CFO), along with the IFS contractor, ensure
that the identified JFMIP requirements are fully addressed and incorporated
into the IFS' SRR. Further, the Acting
CFO, as a key member of the IFS implementation team, should take a more active
role to ensure that the contractor is meeting its responsibilities to deliver a
JFMIP-compliant system.
Response: IRS management
agreed in principle with the recommendations presented in the report. CFO officials have assessed the missing or
incomplete JFMIP requirements included in this report and have provided
assurances that the requirements either are addressed through a collection of
requirements in the SRR or will be addressed by ensuring that the requirements
are included in future releases of the IFS.
The Acting CFO has and will continue to conduct briefings with the IRS
CFO project manager, meet weekly and monthly with the IFS contractor, and
participate in weekly IFS Governance meetings to discuss project progress and
address contractor issues. In addition,
the Acting CFO will transmit all of our audit results and the CFO's responses
to the IFS contractor, directing the contractor to address all mandatory
requirements for Release 1 and to include the other mandatory and
value-added requirements in future releases as needed. Management's complete response to
the draft report is included as Appendix V.
of this report are also being sent to the IRS managers who are affected by the
report recommendations. Please contact
me at (202) 622-6510 if you have questions or Daniel R. Devlin, Assistant
Inspector General for Audit (Headquarters Operations and Exempt Organizations
Programs), at (202) 622-8500.
Not All Federal Financial Management System Requirements Addressed
Appendix I – Detailed Objective, Scope, and Methodology
Appendix II – Major Contributors to This Report
Appendix III – Report Distribution List
Appendix IV – Joint Financial Management Improvement Program Requirements Not Addressed
Appendix V – Management's Response to the Draft Report
The Internal Revenue Service (IRS) is in the midst of Business Systems Modernization (BSM), a major technological and business process transformation program. BSM will radically change the IRS' approach to satisfying its customers – the taxpayers.
The IRS-prepared document titled, "Case for
Action," reported the need to improve the IRS' financial systems. It recommended implementing a
Commercial-off-the-Shelf (COTS) software package as the most cost-effective
alternative to achieve legislative compliance and provide the internal management
data and services that the IRS needs to effectively manage its operations.
The Integrated Financial System (IFS), if implemented fully, will replace the IRS' Automated Financial System (AFS) and related feeder systems such as the Budget Formulation System, Integrated Procurement System, Request Tracking System, and Travel Reimbursement and Accounting System. In addition, the IFS will include a Cost Management System, which does not currently exist within the AFS framework.
As of July 2003, the IRS planned to implement the IFS project in at least four releases over a period of several years. Release 1, which was scheduled for October 1, 2003, will include the accounting functions of Accounts Payable, Accounts Receivable, General Ledger Management, Budget Execution, Cost Management, and Financial Reporting. Release 1.1, scheduled for January 2004, will include Cost Performance Measures and Budget Formulation. Release 2, scheduled for August 2005, will include Property Accounting/Management and a software and configuration upgrade to the COTS product. Release 3, scheduled for 2008, will include Procurement Management. A Release 4 is being contemplated to include the remaining functionality of the IFS.
The IFS is to be compliant with the Joint Financial Management Improvement Program's (JFMIP) Core Financial System Requirements. The JFMIP requirements are defined by the seven functions of Core Financial Systems Management, General Ledger Management, Funds Management, Payment Management, Receivable Management, Cost Management, and Reporting. The Core Financial System Requirements are further supplemented by more detailed JFMIP publications, such as the Property Management System Requirements and Travel System Requirements. Together, the core requirements and the supplemental requirements constitute the Federal Financial Management System Requirements. The Federal Financial Management Improvement Act of 1996 (FFMIA) codified the JFMIP requirements as key requirements that Federal Government agency systems must meet to be substantially in compliance with the system requirements provisions of the FFMIA.
The General Accounting Office (GAO), in its November 2002 financial statement audit report, stated that the IRS' financial management systems did not substantially comply with the requirements of the FFMIA. The report went on to say that the IRS has acknowledged that its financial management systems do not comply with the FFMIA and that it needs to overhaul these systems as part of its broader systems modernization efforts.
The primary goals for the IFS are to:
· Improve the IRS' ability to meet all internal and external requirements related to management controls, performance measures, and reporting.
· Help the IRS sustain an unqualified audit opinion on its consolidated financial statements and improve compliance with numerous legislative directives.
· Improve the type, timeliness, and quality of administrative activity data provided to IRS executives and managers to support them in making sound business decisions to effectively manage the agency.
· Provide timely, detailed financial, cost accounting, property accounting, and procurement data to authorized users.
· Improve the timeliness and quality of administrative services provided to employees and the operating divisions and functions by reengineering processes and implementing best practices.
online review was performed at the IRS National Headquarters in the office of
the Chief Financial Officer (CFO) in Washington, D.C., from February through May
2003. The scope of this audit focused on requirements definitions for the
administrative accounting activities of the IFS project. Specifically, in conducting our tests, we
used the JFMIP Federal Financial Management System Requirements
as the basis for our conclusions.
During our testing, we also considered applicable Federal Accounting Standards Advisory Board-promulgated Statements
of Federal Financial Accounting Standards and Office and Management and
Budget (OMB) Bulletins and Circulars, to the extent that they were addressed by
the JFMIP requirements.
We will conduct a follow-on audit to review
the implementation of the administrative requirements, including an assessment
of the impact of the missing or incomplete requirements described later in this
report. We expect to complete this
follow-on review and issue a report early in Fiscal Year 2004. Further, we are planning an additional audit
that will include an analysis of the Custodial Accounting Project, which is the
IRS' major systems modernization effort for its custodial accounting
activities. In conducting this audit,
it was not our intent to assess the IRS' compliance with systems development
life cycle requirements. Our
Information Systems Programs auditors are concurrently conducting a review of
this type and scope and will issue a separate report.
This audit was conducted in accordance with Government Auditing Standards. Detailed information on our audit objective, scope, and methodology is presented in Appendix I. Major contributors to the report are listed in Appendix II.
The IRS, working through the PRIME Alliance, established a framework to identify material JFMIP administrative accounting requirements to be included in the IFS. Examples of actions taken include:
· Assignment of subject matter experts to the individual project implementation teams.
· Participation in Customer Technical Reviews to identify accounting requirements specific to the IRS.
· Participation in system testing to ensure requirements are adequately addressed within specific test cases.
The IFS integration contractor also took steps to ensure applicable accounting requirements were met. As part of the Enterprise Life Cycle process, the contractor developed a System Requirements Report (SRR) that defined the IFS system requirements based in part on JFMIP-released Federal Financial Management System Requirements and the Federal Accounting Standards Advisory Board-promulgated Statements of Federal Financial Accounting Standards (SFFAS).
We believe that these core actions, when taken as a whole with other IFS implementation activities, represent sound planning activities taken on behalf of the IRS to ensure financial management requirements are addressed in the IFS.
Our review of over 850 JFMIP requirements identified 64 that were not specifically or fully addressed in the IFS' SRR. Of these 64 requirements, 36 represented mandatory JFMIP requirements and 28 represented value-added requirements.
The nonaddressed requirements represented a wide range of accounting system elements: from the number of compound general ledger debit and credit entries that can be posted for a single transaction, which could adversely affect the accurate recording of transactions, to the recording of reason codes for lost discounts and late payments, which could affect the ability to collect and act on certain financial information. See Appendix IV for a complete list of the requirements that were not specifically or fully addressed.
We believe that, by not fully addressing JFMIP requirements, the SRR does not provide for an IFS that will be in compliance with the Federal Financial Management System Requirements or meet the IRS goals established for the IFS.
The IRS informed us that the requirements may not have been addressed because of a timing issue between the completion of the SRR and the issuance of final JFMIP requirements (i.e., due to the timing of events, some of the requirements used to build the IFS were based on requirements contained in an exposure draft document). We determined that this explanation pertained to 40 final core financial system requirements. Analysis of these 40 nonaddressed final requirements showed:
· Thirteen were in the exposure draft.
· Sixteen were partially in the exposure draft.
· Eight were reworded from the exposure draft.
· Three were not in the exposure draft.
Notwithstanding the IRS' explanation, we believe that the timing of requirements issuance should not be an issue for ensuring that all mandatory JFMIP requirements are included in the SRR. The IRS addressed the risks of the JFMIP by making major additions/deletions to the requirements within the Risk Management Plan of the IFS Project Management Plan, dated April 9, 2002. The Plan's risk mitigation approach is for the contractor to monitor JFMIP activities and initiate change requests to the SRR any time during the project.
Further, the Risk Management Plan establishes that the vendor is responsible for JFMIP compliance. Therefore, we believe that all major changes to the JFMIP requirements resulting from the exposure draft process should be identified and, where appropriate, the SRR should be changed. In addition, although the monitoring activity discussed above is the responsibility of the contractor, we believe the IRS is responsible for actively administering this critical activity.
The other 24 requirements were identified from JFMIP requirement documents that were issued in final form before the SRR was released. We could not determine from our discussions with IFS project staff or reviews of available documentation whether these requirements were knowingly omitted from the SRR or were overlooked when the SRR was prepared.
Our tests also confirmed that the SRR sufficiently addressed relevant SFFAS and OMB guidance to the extent that such standards and guidance were included in the JFMIP requirements. We further confirmed that the SRR contained accounting requirements that addressed all open GAO financial statement administrative accounting recommendations.
The IRS is currently reviewing our list of missing or incomplete mandatory and value-added requirements to identify requirements that should be included in the IFS' SRR.
1. The Acting CFO, along with the IFS contractor, should ensure that the missing or incomplete JFMIP requirements are fully addressed, the mandatory requirements are included in the SRR, and the value-added requirements are properly evaluated to ensure compliance with the JFMIP. Further, the Acting CFO should ensure that compensating controls or procedures are defined for any mandatory or value-added requirements that are not specifically or fully included in the SRR.
Management's Response: CFO officials have assessed the missing or incomplete JFMIP requirements included in this report and have provided assurances that the requirements either are addressed through a collection of requirements in the SRR or will be addressed by ensuring that the requirements are included in future releases of the IFS.
2. The Acting CFO, as a key member of the IFS implementation team, should take a more active role to ensure that the contractor is meeting its responsibilities to deliver a JFMIP-compliant system.
Management's Response: The Acting CFO has and will continue to conduct briefings with the IRS CFO project manager, meet weekly and monthly with the IFS contractor, and participate in weekly IFS Governance meetings to discuss project progress and address contractor issues. In addition, the Acting CFO will transmit all of our audit results and the CFO's responses to the IFS contractor, directing the contractor to address all mandatory requirements for Release 1 and to include the other mandatory and value-added requirements in future releases as needed.
Appendix I
Detailed Objective, Scope,
and Methodology
The overall objective of this review was to determine whether the Internal Revenue Service (IRS) effectively ensured that all Federal Government financial management system requirements were defined and addressed in the planning for the Integrated Financial System (IFS). To accomplish our objective, we:
I. Gained an understanding of the planning, design, and implementation stages of the IFS project.
A. Discussed the various IFS stages with responsible IRS officials.
B. Obtained from the IRS' Business Systems Modernization Office web site and responsible IRS officials documentation of the planned implementation.
C. Identified the due dates of each phase of the project. Also identified inter-relationships between and among the phases (i.e., the impact of nonimplementation of one phase on the successful implementation of a subsequent phase).
D. Monitored the activities of the sub-Executive Steering Committee (ESC) responsible for the implementation of the IFS by attending its meetings and/or reviewing meeting minutes.
E. Reviewed the key points of the task orders to purchase and integrate the IFS and to monitor and test the IFS.
II. Evaluated the IRS' process to ensure that the IFS meets Federal Government financial system requirements.
A. Interviewed key IRS officials who are responsible for IFS implementation to assess the overall implementation control environment.
B. Reviewed sub-ESC meeting minutes and status reports to identify the type of monitoring that was being performed and who was performing the monitoring.
C. Identified the work being performed by the contractor to ensure financial system requirements were identified, developed, and addressed during the requirement's definition process of the IFS.
III. Determined whether the IFS' System Requirements Report (SRR) included all material Federal Government financial system requirements.
A. Traced the Joint Financial Management Improvement Program (JFMIP) Federal Financial Management System Requirements, including the Core Financial System Requirements (dated November 2001), Property Management System Requirements (dated October 2000), Seized Property and Forfeited Assets System Requirements (dated December 1999), and Travel System Requirements (dated July 1999), to the IFS' SRR (dated November 29, 2001, and as revised on October 16, 2002).
B. Identified relevant Statements of Federal Financial Accounting Standards and determined whether the standards were addressed in the JFMIP requirements and, therefore, included in our tracing to the IFS' SRR.
C. Identified relevant Office of Management and Budget Bulletins or Circulars and determined whether the guidance was addressed in the JFMIP requirements and, therefore, included in our tracing to the IFS' SRR.
D. Identified relevant General Accounting Office financial statement audit weaknesses/recommendations and determined whether the weaknesses/recommendations were addressed in the IFS' SRR.
Appendix II
Major Contributors to This Report
Daniel R. Devlin, Assistant Inspector General
for Audit (Headquarters Operations and Exempt Organizations Programs)
John R. Wright, Director
Thomas J. Brunetto, Audit Manager
Bobbie M. Draudt, Senior Auditor
S. Kent Johnson, Senior Auditor
Gary D. Pressley, Senior Auditor
Bryant-Hill, Auditor
Richard E. Louden, Auditor
Peter L. Stoughton, Auditor
Appendix III
Commissioner N:C
Deputy Commissioner for Operations Support N:OS
Chief, Agency-Wide Shared Services A
Chief Information Officer M
Director, Procurement A:P
Chief Counsel CC
National Taxpayer Advocate
Director, Office of Legislative Affairs CL:LA
Director, Office of
Program Evaluation and Risk Analysis
Office of Management Controls N:CFO:AR:M
Audit Liaison: Chief Financial Officer N:CFO
Associate Commissioner, Business
Systems Modernization M:B
Appendix IV
Joint Financial Management Improvement Program
Requirements Not Addressed
The following requirements are from the related Joint Financial Management Improvement Program (JFMIP) publications. Listings with Bolded text represent requirements that were only partially addressed in the Integrated Financial System's (IFS) System Requirements Report (SRR). The Bolded text represents the part of the requirement that was not addressed. The CATEGORY column designates the JFMIP requirement type. Federal Government agencies must use the mandatory (required) functional and technical requirements in planning their core financial system improvement projects. Value-added (optional) requirements should be used as needed by the agencies.
CORE - Core Financial
System Management
1 |
an object class structure consistent with the standard object class codes
contained in OMB Circular No. A-11. Provide
flexibility to accommodate additional levels (lower) in the object class
structure. |
Mandatory |
2 |
the user to enter, edit, and store accounting classification table changes so
that the changes automatically become effective at any future date determined
by the user. |
Mandatory |
3 |
or suspend interfaced transactions that contain accounting classification
elements or domain values that have been deactivated or discontinued. |
Mandatory |
4 |
all transactions involving Treasury and other disbursing centers for valid
combinations of ALC and TAS/TAFS, as defined by the user. |
Value-Added |
5 |
for an automated method to reclassify accounting data at the document
level when a restructuring of the existing values pertaining to the
mandatory accounting classification elements is needed. Maintain an audit trail from the original
postings to the final posting. |
Value-Added |
6 |
users to define and maintain standard rules that control general ledger
account postings for all accounting events.
The process of defining posting rules can be accomplished in a variety
of ways, including (but not limited to) using: transaction codes, screen "templates," derivation rules, and
others. |
Mandatory |
7 |
users to selectively require, omit, or set a default value for individual
accounting classification elements.
For example, a budget object class code value is not necessarily
needed when recording depreciation expenses. |
Mandatory |
8 |
generate and post compound general ledger debit and credit entries for a
single transaction. Accommodate at
least 10 debit and credit pairs or |
Mandatory |
9 |
the correction and reprocessing of all erroneous transactions through the
use of error/suspense files.
Erroneous transactions must be maintained until either corrected and
posted or deleted at the specific request of a user. |
Mandatory |
10 |
the six-digit trading partner code (as specified by Treasury) when
processing all transactions that directly involve another Federal entity
(i.e., both parties to a transaction are Federal entities). |
Mandatory |
CORE - General Ledger
11 |
new transactions from posting to general ledger accounts that have been
deactivated. |
Mandatory |
12 |
an accounting period and prohibit subsequent postings to the closed period. |
Mandatory |
CORE - Funds Management
13 |
operating/financial plans based on multiple measures, including obligations,
costs, labor hours, and full-time equivalents. |
Value-Added |
14 |
future plans into active budget plans based on future date or retrieval
function. |
Value-Added |
15 |
the budget formulation system with prior-year budgeted and actual amounts. |
Value-Added |
16 |
projections of obligations, income, and expenditures at any level of the organizational
structure (e.g., projecting obligations based on prior periods and
applying these to a future period). |
Value-Added |
17 |
approval for reprogramming and request additional funds outside the
periodic budget review process.
Allow such requests to be submitted, reviewed, revised, and
approved. Approval would update
current operating budgets. |
Value-Added |
CORE - Payment Management
18 |
and maintain a history of changes to the vendor file, including vendor
additions and purges, and changes to vendor specific information such as
payment address, bank account and routing information, and payment type. Maintain an audit trail of payments made to
historical vendor information. |
Mandatory |
19 |
store, and process the following information for each vendor invoice, for
audit trail, research and query purposes: Invoice number, Invoice date, Invoice receipt date, Invoice
due date, Invoice amount, Unit price and quantity, Description, Discount
terms, as applicable, Obligating document reference(s), Vendor identification
number and address code. |
Mandatory |
20 |
the TIN field to ensure that it is a nine-digit numeric field, does not
include dashes, and is not all zeroes.
Allow for override for agency specific requirements. |
Mandatory |
21 |
additional shipping and other charges to adjust the payment amount, if they
are authorized and within variance tolerances. |
Mandatory |
22 |
apply interest and discount across multiple accounting lines on an invoice in
the same rule used to apply the original payment. |
Mandatory |
23 |
reason codes for returned and adjusted invoices, lost discounts, and late
payments. |
Mandatory |
24 |
the ALC field to ensure it is an eight-digit numeric field. Allow for override (e.g., by agencies
that have their own disbursing authority). |
Mandatory |
25 |
generate transactions to reflect disbursement activity initiated by other
agencies and recorded in Central agency electronic systems (such as
OPAC/IPAC). Capture related
information required by the Central agency system for each transaction
(e.g., purchase order number, reimbursable agreement number, ALC). |
Mandatory |
26 |
for the exclusion of payments from agency offset based on user-defined
criteria including funding source, object class, vendor type, and vendor
number. |
Mandatory |
27 |
each payment schedule/file, report totals by TAS/TAFS. |
Mandatory |
28 |
For each payment made by the Core financial
system, maintain a history of the following information: Vendor Invoice number, Invoice amount,
Vendor identification number, Vendor name, Payment address or banking
information, Payment amount, Interest paid, when applicable, Discount
taken, when applicable, Offset made, when
applicable, Payment method (e.g., check, EFT), Referenced obligation
number, and, Appropriation charged. |
Mandatory |
liquidate the in-transit amount and reclassify budgetary accounts from
unpaid to paid when the payment confirmation updates the system. |
Mandatory |
30 |
more than one check range for a payment schedule, along with a break in check
numbers. |
Mandatory |
31 |
IRS-1099s (such as 1099-INT, 1099-MISC, 1099-C and 1099-G) in
accordance with IRS regulations and current IRS acceptable format, including
hard copy and electronic form.
For example, when payment to a sole proprietor for services performed
(not including cost of merchandise) exceeds a specified dollar amount (e.g.,
$600) produce a 1099-M. |
Mandatory |
CORE - Receivable
32 |
customer information to support receivable management processes, including,
at a minimum: Customer name, Customer
ID number, Customer type (federal agency, state/local government,
commercial entity, individual, employee), Taxpayer Identification Number
(TIN), Customer address, Contact names, Contact telephone number, Federal
vs. Non-Federal indicator, Six-digit Trading Partner codes, ALC number
(for Federal customers), Internal Revenue Service (IRS) 1099 indicator,
Comment field, Date of last update, User ID of last update, DUNS number. |
Mandatory |
33 |
customer account information for audit trail purposes and to support billing,
reporting, and research activities, including: Account number, Account balance, Associated Customer ID
number, Date due and age of accounts receivable, Reimbursable
order number, travel order number, etc., where applicable. |
Mandatory |
34 |
monthly statements to customers showing account activity. |
Mandatory |
35 |
each customer account when: billing
documents are generated; collections are received; interest, penalty, or
administrative fees are applied, and when amounts are written-off or offset. |
Mandatory |
36 |
calculate interest charges using the appropriate Treasury Late Payment
Charge rate and user-defined criteria (e.g., customer, customer
type). Automatically generate a
separate line item for interest charges on the customer bill. |
Mandatory |
37 |
the user to specify administrative and penalty amounts and record these amounts to
different accounting classification elements for which the principle amount
is recorded. Automatically
apply these charges to customer accounts and generate separate line items
for the charges on the customer bills. |
Mandatory |
38 |
create files of delinquent accounts for electronic submission to collection
agencies and appropriate governmental organizations. |
Mandatory |
39 |
and report on the date and nature of a change in the status of an accounts
receivable, including the following: In
Forbearance or in Formal Appeals Process, In Foreclosure, In Wage
Garnishment, Rescheduled, Waived/unwaived, Eligible for Referral to
Treasury for Offset, Referred to Treasury for Offset, Eligible
for Internal Offset, Eligible for Referral to Treasury or a Designated
Debt Collection Center for Cross-servicing, Referred to Treasury for
cross-servicing, Referred to private collection agency, Referred to
Department of Justice, Offset, Suspended, Compromised, Written-off, Closed
Out. |
Mandatory |
CORE – Reports
40 |
the following ad hoc query interface features: Graphical display of data sources, the ability to "point and
click" on selectable table, data, and link objects for inclusion in a custom
query, an active data dictionary to provide users with object definitions,
the ability to share user developed query scripts with other authorized
agency users, query optimization, and On-line help. |
Value-Added |
Property Management
41 |
an audit trail for entries to a property record, including the identification
of the individual(s) entering or approving the information and/or data. |
Mandatory |
42 |
relatively homogenous assets into asset pools. All assets in the asset pools have the same estimated useful
life and the acquisition cost of each item in the asset pool would be the
average cost of all items in the pool.
However, each item in the asset pool must have a separate property
record and a separate agency-unique identification number. |
Value-Added |
Travel Requirements
43 |
adequate separation of duties (e.g., trip approval, travel voucher approval,
and travel voucher payment). |
Mandatory |
44 |
information in the system to be queried by field and viewed on-line to
present specific data as requested. |
Value-Added |
the capability to interface with the agency's Travel Management Center (TMC)
or appropriate Commercial Reservation System (CRS), effective |
Mandatory |
46 |
interface to electronic routing or mail system. |
Value-Added |
47 |
for on-line funds validation. |
Value-Added |
48 |
the capability to modify "HELP" facilities to meet specific requirements of
the agency. |
Value-Added |
49 |
for administering required access controls and security. |
Mandatory |
Seized Property Management
50 |
the time elapsed from petition receipt to petition ruling. |
Value-Added |
51 |
the time elapsed from seizure to forfeiture. |
Value-Added |
52 |
the time elapsed from forfeiture to disposal. |
Value-Added |
53 |
the time elapsed from equitable sharing request to sharing decision. |
Value-Added |
54 |
the time elapsed from forfeiture to equitable sharing disbursement. |
Value-Added |
55 |
calculation of trends in the ratio of property management and disposal costs
to gross sales proceeds for all assets sold and comparisons of results to
established management goals. |
Value-Added |
56 |
assessment of management control structure to ensure, to the extend possible,
that seized property and forfeited assets are safeguarded against loss from
unauthorized use or disposition and that transactions are executed in
accordance with management's authorization and recorded properly to permit
the preparation of financial statements. |
Value-Added |
57 |
system should provide the flexibility to accept data input from multiple
media that recognize user agencies' unique data input requirements. |
Value-Added |
58 |
system should provide the capability to customize data input, processing
rules, and edit criteria and to give agencies flexibility in defining internal
operational procedures and supporting agency requirements. |
Value-Added |
59 |
system should provide the capability, if necessary, to identify and process
transactions from other systems that enter and update the standard seized
property and forfeited assets system. |
Value-Added |
60 |
system should provide the capability to subject all transactions from
interfacing systems to the standard seized property and forfeited assets
system edits, validations, and error-correction procedures. |
Value-Added |
61 |
system should provide the capability to upload and download data in an
interface environment. |
Value-Added |
62 |
system should provide the flexibility to provide multiple-media output
reports and recognize user agencies' unique data output requirements. |
Value-Added |
63 |
system should provide the capability to allow users to customize output for
reporting and providing interfaces to other systems necessary to link
financial and program results and meet agency requirements for external
processing (e.g., general ledger posting, budget reconciliation and
execution, cost accumulation). |
Value-Added |
64 |
system should provide the capability to transmit information on the results
of seizure transactions and forfeiture transactions to the core financial
system requirements itemized in the Core Financial System Requirements for
such purposes as generating requests for disbursements, updating the standard
general ledger, generating obligation records, generating requests for funds
transfer, and updating funds controls. |
Value-Added |
Appendix V
Response to the Draft Report
The response was removed due to its size. To see the complete response, please go to the Adobe PDF version of the report on the TIGTA Public Web Page.

subset: commoncrawl


text:
Superintendent of Schools Joshua P. Starr will hold his second Student Town Hall meeting of the school year tomorrow, November 14, 2012, at Albert Einstein High School. Dr. Starr will answer questions from students in the studio audience as well as questions submitted in advance by email and Twitter. The event, hosted by Student Member of the Board John Mannes, will be webcast live at www.mcpsstudenttownhall.org and broadcast live on MCPS TV.The town halls are an opportunity for Dr. Starr to hear directly from students about issues that are important to them. For more information, visit the Student Town Hall website.What: Superintendent's Student Town Hall
WHO: Students, Parents, Teachers, Corporations, Government Agencies and the Community
WHAT: Patriots Back to School Kick Off
WHEN: Saturday, September 15, 2012
10:00am to 1:00pm
WHERE: Kettering Middle School
65 Herrington Drive
The following information was sent to us by DC Public Schools:
District of Columbia Public Schools (DCPS) welcomed back thousands of students across the city for the 2012-2013 school year that started on August 27th. While official enrollment numbers won't be available until later this fall, DCPS is on track for a positive and productive year that will include modernized facilities across the district, new math standards and curriculum, innovation and technology and improved instruction. These improvements and efforts all come under the strategic direction of A Capital Commitment, DCPS' five-year, bold plan to improve the school district.
Over the next few weeks, roughly 79 million students will head back to schools around the nation, according to the U.S. Census Bureau. When the school year resumes, so too will the perpetual cycle of students missing days of school because they fear bullying. Each day, it is estimated that 160,000 students stay home from school to avoid being bullied.
"The first step in preventing bullying is to realize that we all share common traits and we all need to feel safe, accepted, and liked for who we are," explains Peter J. Goodman, author of the book "We're All Different But We're All Kitty Cats." "One of the main themes in my book is tolerance, because it is crucial, especially when we live in such a diverse world."
With the new school year right around the corner, incoming college freshman may be getting anxious: Tons of homework, strict professors, HEAVY books, too many parties, and a campus that's ten times the size of your high school! But fear not my fellow terrapins; we've got some tips to help you have a successful semester.
Our Top Five Tips
1) Sit up front in all of your classes It's easy to get behind in big lecture classes with 300 students in them. Sitting behind rows of students can be distracting. To ensure that you hear what the professor is saying, and see what they are writing on the board, sit as close to the front as you can.
2) Get to know your professors
Fresh Healthy Vending and Healthy Child Healthy World have teamed up to give away a free healthy vending machine placement. The winning entry will choose their favorite location to have the machine placed, completely stocked with healthy foods and beverages. The move is the latest in a series of ongoing efforts to help fight childhood obesity, an issue that the Centers for Disease Control says now affects 17 percent of all children and adolescents in America.
"The rate of childhood obesity is considered to be triple what it was a generation ago," explains Dan Negroni, the chief executive officer and president of Fresh Healthy Vending Café (www.freshvending.com). "Our mission is to be part of the solution in fighting childhood obesity, and this is just one more way that we are helping to do that. Now at least one lucky consumer will have their say on where a healthy vending machine should be placed."
COMMUNITY ALERT: Click here to help find the Alexandria Killer
The Music Center at Strathmore


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MORGANTOWN - The numbers are not all that compelling, but anyone who has watched West Virginia's basketball team play the last four games knows that Dominique Rutledge has become a cog in the wheel for the Mountaineers.
After being little more than a curiosity and/or a last resort through WVU's first 28 games, the junior college transfer has become a legitimate part of the team's rotation the last four.
The difference? Well, need is one reason for Rutledge's increased playing time. Deniz Kilicli has averaged four fouls per game over that stretch, and Rutledge's highest minutes-played totals all season have come when Kilicli was hurt or in foul trouble.
But Rutledge has also begun to produce of late, which has kept him in games. More playing time has resulted in more confidence.
And that's one of the biggest things Rutledge lacked all season.
"It helps my confidence out a lot that they leaned toward me to help out,'' Rutledge said. "I just try to come out every game and be confident and work hard.''
When Rutledge has that confidence and does the things he can do without hesitating, he becomes the player Bob Huggins hoped he was getting when he brought in Rutledge. He had six points and 10 rebounds against Marquette, eight points and eight boards against DePaul, and six points and 11 rebounds against UConn.
Again, those aren't exactly Kevin Jones numbers, of course, but that's not what the Mountaineers need heading into the postseason. They just need Rutledge to do what he's been doing of late - rebounding, playing defense and occasionally finishing around the basket.


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Truth & Rumors > NBA
Jackson: 'Milwaukee, they're not used to winning'
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08:17 PM ET 01.02 | Stephen Jackson's 26-game Milwaukee Bucks career was tumultuous, and it ended on bad terms. Now, with his new team, the San Antonio Spurs, coming back to Milwaukee, Jackson did not hold back when asked about those 26 games. "I just wanted to be around a positive organization that's used to winning and plays the game the right way," Jackson said. "Milwaukee, they're not used to winning. I just wasn't going to go for it at the end of my career." Jackson was traded to the Warriors and then immediately re-routed to the Spurs at last year's trade deadline.
"Jackson: 'Milwaukee, they're not used to winning'
You can say that again...
Total Comments (40640)
SJax sucks at this point....he is dead weight- a contract that has been thrown around- SA cant wait until his horrible deal is done for- and the last bad taste in their mouth from the absurd Jefferson extension is gone
SA's one attempt to add a big time player to their 3 main guys was Jefferson- total fail- and that led to SJax who is nothing but a decent role player at this point that makes way too much money
Jackson is still a good role player off the bench, but the Spurs have way too many All-Stars on their rocking chair to reach the Finals.
"Jackson: 'Milwaukee, they're not used to winning'
You can say that again...
Just remembering the Lew Alcindor (Kareem Abdul Jabar) and Oscar Robertson era with the Bucks.
The interns are at it again...the story is about Stephen Jackson...and they show a picture of Steven Jackson...but the name UNDER the picture is...Chris Humphreys? Really? Seems like someone else needs their coffee this morning too...lol
As for the story...truth hurts sometimes...but sometimes it is better to say nothing at all...know what I mean?
Total Comments (4239)
Just remembering the Lew Alcindor (Kareem Abdul Jabar) and Oscar Robertson era with the Bucks.
Yep, the Bucks have been worth watching for 5 of their 44 years of existence.
Yep, the Bucks have been worth watching for 5 of their 44 years of existence.
YeaH when Lew Alcindor was there!!! JABBAR!!!!
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Truth & Rumors
Kobe's done for the year
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Kobe wants D'Antoni gone
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Alain Resnais's multi-award-winning Hiroshima, Mon Amour is neither an easy film to watch nor to synopsize, but it remains one of the high-water marks of the French "new wave" movement. Resnais and scenarist Marguerite Duras weave a complex story concerning a French actress's (Emmanuelle Riva) experiences in occupied France, juxtaposed with the horrendous ordeal of a Japanese architect (Eiji Okada) coping psychologically with the bombing of Hiroshima. These stories are offered in quick flashback...more
All Hiroshima Mon Amour cast + crew photos


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Waterway 210-3970 Vinyl Liner Old Faithful Jet with 2in. Water Slip x 1/2in. Slip Air, 1-1/2in. Diameter, and 175 GPM, WhiteSKU #: 210-3970 |
Short DescriptionWaterway Vinyl Liner Old Faithful Jet with 2" Water Slip x 1/2" Slip Air, 1-1/2" Diameter, and 175 GPM - White - 210-3970
Spa Jet Features:
DescriptionOld Faithful Jets by Waterway are designed for spas and hot tubs and offer a hydrotherapeutic spa experience. Available in several different forms, they include a single directional type, a directional ell body type, and a straight body type, designed with both 5-scallop and stainless steel styles. They include flow rates between 90 and 175 GPM for optimal performance and continuously provide high-quality results. Old Faithful Jets install into a 4 3/4 hole.
Frequently Bought Together |


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This delightful 16th-century mansion house enjoys a peaceful location in 30 acres of grounds, yet is only minutes' drive from the A1. Many original features have been retained and the public rooms are...
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