第1个回答 2011-11-22
Progress in Developing and Implementing Business Enterprise Architecture
and Transition Plan:
The Army’s enterprise architecture is aligned with the Department’s federated approach
to business system modernization. We established business area domains in conformance with
the Department’s overall domain structure. Each domain is responsible for developing a
business system transition plan and a systems architecture that aligns with the Department’s
Enterprise Transition Plan and Business Enterprise Architecture. Mature architectures have been
developed for the financial management and logistics fields. We are adopting the DoD-wide
human resources solution in the form of the Defense Integrated Military Human Resources
System.
Under oversight of the Army’s Chief Information Officer, we implemented a disciplined
portfolio management process that requires each business domain to perform a complete
inventory of all business systems within its purview and to register the systems in a single Army-
wide portfolio. According to the Army’s Chief Information Officer, the portfolio management
effort enabled the Army to reduce the total system inventory by 1,500 systems from 3,200 to
1,700 systems. An additional 300 Army-wide business systems have been marked for
retirement, pending the development and implementation of modern replacements.
By adopting the Department’s business domain construct and federated approach to
modernizing business systems; creating business system transition plans; aligning architectures
with the Business Enterprise Architecture; and managing business systems investments through a
disciplined portfolio management process, the Army will be able to comply with Section 332 of
the Fiscal Year 2005 National Defense Authorization Act. We already have scrutinized more
than 100 major business system modernization efforts and received approval from the Defense
Business Systems Management Committee (DBSMC) to continue these important
transformational programs.
The Deputy Under Secretary of the Army is responsible for ensuring effective execution
of our enterprise architecture and modernization efforts across all business domains. This senior
official also is the Army’s Defense Business Systems Management Committee representative.
Governance at the Deputy Under Secretary level enables the Army to implement sustainable
business process improvements and to develop compliant business systems.
In this context the Army has developed and is implementing a comprehensive financial
improvement and audit readiness plan to guide financial modernization activities. This
integrated plan outlines 1,947 specific actions needed to improve financial accountability and
reporting, and assigns responsibility for completion of these tasks to 20 organizations within the
Army and DoD. We have completed 673 of these tasks with independent verification by the
Army Audit Agency. The Army’s financial improvement plan is a component of the DoD
Financial Improvement and Audit Readiness Plan and the Enterprise Transition Plan.
The Department’s Inspector General reviewed our audit readiness plan and found that the
plan sufficiently captures all actions necessary to resolve problems in obtaining an audit opinion.
The plan provides a foundation to improve accountability and financial reporting within the
Army, and has yielded tangible, sustainable results. The Inspector General reviewed our audit
plan and identified areas needing improvement. We have substantially resolved the Inspector
General’s concerns, and are currently awaiting their final report, which we expect will reflect
favorably on the efficacy of our plan. The plan provides a foundation to improve accountability
and financial reporting within the Army, and has yielded tangible, sustainable results.
For example, we anticipate, based on preliminary reports, that the Army Corps of
Engineers will receive a qualified audit opinion of its fiscal year 2006 Civil Works financial
statements when the Inspector General releases its opinion in March 2008. Civil Works is a
large financial entity within the Army comprising $5.9 billion in annual appropriations, $44.5
billion in total assets and $26.7 billion in total property, plant and equipment. The Army Corps
of Engineers has the largest property, plant and equipment asset base of any agency within the
Executive Branch receiving a favorable audit opinion, and is the seventh largest in terms of
annual appropriations. We have corrected the conditions linked to the qualified opinion of the
fiscal year 2006 financial statements, and expect to receive an unqualified opinion for fiscal year
2007.
We continue to implement corrective actions identified in our improvement plan. In
November 2006 we reported to the Committee the completion of 150 of the plan’s tasks during
fiscal years 2005 and 2006, resulting in improved financial management across the Army. With
the successful implementation of the funds control module, we finished an additional 95 tasks
during fiscal year 2007, for a total of 673 tasks completed since the plan’s inception. As a result
of these changes, obligations for $26 billion in annual supply transactions were delivered in real
time, auditable electronic commerce processes were implemented, and accountability of general
equipment and real property was improved.
The Army’s financial improvement and audit readiness plan is important to ensuring
compliance with USC 2222. USC 2222 prohibits the Department from obligating funds for
preparing, processing or auditing financial statements until the proposed activities are consistent
with the Department’s financial improvement plan, and are likely to provide sustained
improvements to internal controls. All 1,947 tasks contained in our financial improvement plan
are designed to provide sustainable improvements when implemented. Each action is focused on
correcting deficient processes and systems, and will result in long-term benefits when completed,
including generation of reliable and complete financial management information
开发和实施进展企业架构
和过渡计划:
军队的企业架构是对齐的与部门的联邦的方法
业务系统的现代化。我们建立了符合业务领域的领域
这个部门的总体产业结构。各个领域是负责开发
业务系统过渡计划和系统架构,与部门的效能
企业过渡计划和商业企业架构。成熟的建筑被
建立了财务管理和物流领域。我们采用DoD-wide
人力资源解决方案形式的军事防御综合人力资源
系统。
在忽略的陆军首席信息官,我们实施了遵守纪律
投资组合管理的过程,该过程要求每个执行完整的业务领域
所有的业务系统的库存在其权限和登记系统在一个单一的军队——
广泛的投资组合。根据军队的首席信息官、有价证券管理等
努力让军队来降低整个系统的库存系统从3200年到1500年
1700系统。额外的300 Army-wide受过业务系统
退休,在开发和实施现代化的替代品。
采用部门的业务领域和联邦方法构建
现代化的商务系统;创建业务系统过渡计划,调整结构上
与商业企业架构、投资管理业务系统通过
训练有素的投资组合管理过程,军队将能够符合第332节的
在2005财年国防授权法案。我们已经仔细检查
超过100的主要业务体系现代化的努力和获得批准的防御
商业系统管理委员会(DBSMC)继续这些重要的
转换程序。
副在陆军大臣负责确保有效地执行
我们的企业架构和现代化的努力在所有业务领域。这名高级
官方也是陆军防卫商业系统管理委员会的代表。
副部长治理水平使军队实施可持续
业务流程改进和发展符合商业系统。
在这种背景下,军队已经开发并实施综合的金融中心
改进和审计准备的计划,以指导金融现代化的活动。这
概述了1947年的具体综合方案所需的行动和改善公司的财务责任
报告,并指定负责完成这些任务,在20个组织
军队和国防部。我们已经完成了673个这样的任务和独立的验证
军队审计机构。军队的财务改善计划是美国国防部的一个组成部分
金融改进和审计计划和企业转型准备计划。
这个部门的检察长回顾了我们准备计划和审计发现
捕获所有计划充分必要行动来解决问题,在获得审计意见。
该计划将提供一个基础,提高财务报告内的责任
军队,并取得了切实的,可持续的结果。回顾了我们的总检察长审核
计划,确定区域需要改进。我们有本质上解决了检查员
将军的担忧,正在等待他们所作的最后报告,我们期望将反映
良好的疗效上我们的计划。该计划将提供一个基础,提高可靠性
军队内部的财务报告,并取得了切实的,可持续的结果。
例如,我们预期,根据初步报告,军
工程师将会收到一个合格的审计意见的2006财年土木工程建设金融中心
陈述当检察长释放了它的意见在2008年3月。土木工程是一个
大型金融实体组成的军队内部的每年59亿美元的拨款,44.5美元
美元的总资产元,267亿美元的总财产,厂房和设备。这个兵团
工程师有最大的财产,厂房和设备资产基地的任何机构内进行
行政部门收到良好的审计意见,第七大的条款
年度拨款。我们有改正的条件与保留意见
2006财政年度财务报表,期待得到一个不合格的观点,因为会计年度
2007。
我们继续实施纠正措施确定在我们的改进方案。在
据报道,2006年11月,我们委员会150年计划完成的任务的期间
2005年和2006年财政年度,从而提高财务管理整个军队。与
成功的完成资金控制模块,我们结束了额外的95的任务
在2007财年,总数为673以来的完成任务计划开始。结果
这些变化、义务为每年260亿美元的供应将被用真正的交易
时间,电子商务实施审计过程,问责的将军
设备和房地产进行了改进。
军队的金融改进和审计准备计划是很重要的保障
符合USC 2222。USC 2222禁止部门的资金约束
准备、处理或审计财务报表,直到该活动是一致的
与部门的财务改善计划,并且有可能提供持续
改善内部控制。所有1947个任务包含在我们的财务改善计划
设计目的是为了提供可持续改善执行。你的每一个动作都集中在
纠正流程和系统的缺陷,将导致长远利益完工后,
包括代可靠、完整的财务管理信息本回答被提问者采纳