Download or read book Improving the Defense Finance and Accounting Service s Interactions with Its Customers written by Edward Geoffrey Keating and published by Rand Corporation. This book was released on 2001 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service (DFAS) provides a variety of finance and accounting services to military customers. Because DFAS received customer complaints, its leadership asked RAND to take a comprehensive look at all DFAS-customer interactions to identify problems and determine how those interactions might be improved.
Download or read book Improving the Defense Finance and Accounting Service s Interactions With Its Customers written by and published by . This book was released on 2001 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work grew out of earlier research that RAND conducted for Defense Finance and Accounting Service (DFAS) leadership. That earlier work, discussed in Keating and Gates (1999), focused on DFAS's internal cost structure and the implications that cost structure held for DFAS pricing policies. Because that research focused internally, the logical next step was to focus externally, on the interactions DFAS has with its customers. The scope of the research was deliberately broad; DFAS had received customer complaints, but wanted RAND to take a comprehensive look at all of its customer interactions without preconceived ideas about where the problems lay.
Download or read book RAND Research Brief Improving the DoD s Defense Finance and Accounting Service written by and published by . This book was released on 2001 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt: As part of its ongoing improvement efforts, the Department of Defense (DoD) is exploring new ways to enhance the performance of its Defense Finance and Accounting Service (DFAS). Created in 1991, DFAS provides a variety of finance and accounting services, including payroll, bill payment, and budget tabulation, for the military services and other DoD entities. The establishment of DFAS has streamlined DoD finance and accounting operations by consolidating a multitude of service-specific facilities. DFAS handles an enormous volume of transactions. Virtually all of the DoD's annual budget flows through this agency. Recently, DFAS asked RAND's National Defense Research Institute (NDRI) to identify opportunities for performance improvement. The results of this research are documented in two RAND reports, Defense Working Capital Fund Pricing Policies: Insights from the Defense Finance and Accounting Service and Improving the Defense Finance and Accounting Service's Interactions with Its Customers. These studies, led by RAND economist Edward Keating, found that DFAS's performance could be improved through changes in DFAS's pricing system and in the nature of many of its transactions with customers.
Download or read book Improving the DoD s Defense Finance and Accounting Service written by and published by . This book was released on 2001 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense Finance and Accounting Service written by United States. Defense Finance and Accounting Service and published by . This book was released on 1993 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense Finance and Accounting Service written by United States. Defense Finance and Accounting Service and published by . This book was released on 1997 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Management written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO discussed the Department of Defense's (DOD) progress in implementing and operating the Defense Business Operations Fund. GAO noted that: (1) DOD has initiated the Corporate Information Management project as a long-term strategy to improve DOD systems; (2) the Defense Finance and Accounting Service (DFAS) has overall responsibility to provide uniform accounting policy guidance, establish requirements for financial systems, provide finance and accounting services, and prepare financial statements; (3) DOD has acknowledged that the Fund's systems are inadequate, but it has not developed a comprehensive cash management policy for the Fund; (4) DOD has established a goal of maintaining a working capital level of $1 billion; (5) billings to customers for services provided by the Fund have not been timely; (6) 11,019 inventory items with understated prices have been identified in an Army financial statement audit; (7) the Fund's financial reports do not accurately reflect the Fund's financial condition; (8) in fiscal year 1992, DOD began issuing activity-based unit cost budgets to the Fund's business areas; and (9) DOD has selected the Defense Business Management System to support the Fund's implementation without evaluating the system's benefits and technical risks or defining all of the features needed.
Download or read book Defense Working Capital Fund Pricing Policies written by Edward Geoffrey Keating and published by RAND Corporation. This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service (DFAS), created in 1991 through the consolidation of military service-specific accounting and finance operations, provides a variety of services to Department of Defense (DoD) customers, such as payroll, bill payment, and generation of accounting statements. Examining DFAS data on expenditures and workload to explore possibilities for improved operations, the authors argue that current linear pricing of DFAS services is inappropriate. In particular, DFAS expenditures neither increase nor decrease commensurate with workload. DFAS's pricing could be improved by a switch to a nonlinear approach, distributing fixed costs among customers using open-the-door transfer payments and charging only incremental costs to customers on a per work unit basis. Such a pricing reform would require changes to current Defense Working Capital Fund (DWCF) regulations.
Download or read book Challenges in Defense Working Capital Fund Pricing written by Edward Geoffrey Keating and published by Minnesota Historical Society. This book was released on 2003 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Defense Finance and Accounting Service (DFAS) provides finance and accounting services to customers within the Department of Defense. The authors examine the DFAS pricing structure and its impact on customer demand, the agency's workload, and equity in pricing. The authors found that the DFAS's uniform pricing for finance outputs creates cross-customer subsidization, suggesting a need for nonlinear, customer-specific pricing. The authors also examine whether any negative effects arose from the October 1999 switch from unit billing to hourly billing for DFAS accounting work and found no significant evidence that they had.
Download or read book Defense Management Reform written by Peter Levine and published by Stanford University Press. This book was released on 2020-03-10 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pentagon spending has been the target of decades of criticism and reform efforts. Billions of dollars are spent on weapons programs that are later abandoned. State-of-the-art data centers are underutilized and overstaffed. New business systems are built at great expense but fail to meet the needs of their users. Every Secretary of Defense for the last five Administrations has made it a priority to address perceived bloat and inefficiency by making management reform a major priority. The congressional defense committees have been just as active, enacting hundreds of legislative provisions. Yet few of these initiatives produce significant results, and the Pentagon appears to go on, as wasteful as ever. In this book, Peter Levine addresses why, despite a long history of attempted reform, the Pentagon continues to struggle to reduce waste and inefficiency. The heart of Defense Management Reform is three case studies covering civilian personnel, acquisitions, and financial management. Narrated with the insight of an insider, the result is a clear understanding of what went wrong in the past and a set of concrete guidelines to plot a better future.
Download or read book Selected Rand Abstracts written by Rand Corporation and published by . This book was released on 2003 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes publications previously listed in the supplements to the Index of selected publications of the Rand Corporation (Oct. 1962-Feb. 1963).
Download or read book Defense Management written by United States. Government Accountability Office and published by . This book was released on 2019 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: As DOD continues to focus its resources on improving military readiness and modernizing its forces, it seeks to minimize costs associated with its business operations. DFAS, DISA, and DLA are financed through the Defense- Wide Working Capital Fund (DWWCF). Collectively, they provide shared services and goods to their customers, including finance and accounting services; information technology services; and fuel provision and inventory management. This report evaluates the extent to which DFAS, DISA, and DLA (1) have a process for setting rates to recover costs and provide transparent pricing to customers and (2) clearly delineate roles and responsibilities, measure performance, and assess resource requirements and customer needs. GAO recommends that DFAS, DISA, and DLA provide more complete information to customers on their rate- setting methodologies.
Download or read book Coordinating Requirements Budgets and Acquisition written by United States. Congress. House. Committee on Armed Services. Panel on Defense Acquisition Reform and published by . This book was released on 2010 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Congressionally Directed Rebates in Defense Finance and Accounting Service Cost Recovery Rates written by and published by . This book was released on 1995 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of this audit was to determine whether the Congressionally directed rebates were properly implemented and administered. We also evaluated efforts to resolve the problem of DFAS customers not providing sufficient funds to pay for services received.
Download or read book Financial Management written by United States. General Accounting Office and published by . This book was released on 1997 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: Problem disbursements by the Department of Defense--those that have not been matched with corresponding obligations--have been the source of concern for many years because such disbursements increase the risks of fraudulent or erroneous payments being made without detection and cumulative amounts of disbursements exceeding appropriated funds. Defense Finance and Accounting Service (DFAS) officials have stated that transactions paid at one location, but accounted for at another--known as transactions by others (TBO)--are the major contributors to problem disbursements. To address the problem, DFAS established a project to implement improvements to the current disbursement process and identified 14 action items to improve TBO disbursement operations. A GAO review found that as of October 1996, 10 of the 14 action items had either not been implemented or were only partially completed. Of the four items implemented, GAO's review of the two for which some implementation information was available showed that DFAS had not effectively met its objectives. GAO identified three issues that limited DFAS' ability to effectively and promptly achieve its goal of improved TBO processing: First, DFAS did not develop adequate information to effectively diagnose the causes of problem disbursements, implement solutions, and evaluate progress; second, DFAS did not provide strong, consistent management for the project; and finally, DFAS may not be allocating sufficient resources to critical areas.
Download or read book Accounting for Selected Assets and Liabilities written by United States. Federal Accounting Standards Advisory Board and published by . This book was released on 1993 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Newsletter written by and published by . This book was released on 2000 with total page 548 pages. Available in PDF, EPUB and Kindle. Book excerpt:
