united states department of agriculture office of the chief financial officer

1. United States Department of Agriculture Office of the Chief Financial Officer

2. COD�s Mission We, the Controller Operations Division, are a proactive, cost-effective service organization focused on providing superior financial services to the USDA and its customers for the benefit of the taxpayer.

3. COD Branches Accounting Processing Administrative Payments Cash Reconciliation Customer Liaison and Training Financial Reporting IPAC Control Property Reconciliation

4. Accounting Processing Branch (ACPRB) Reconciles transactions processed through feeder systems to the FFIS accounting system Manages the FFIS cycle processes Prepares and distributes 120,000 tax forms 1099 for vendor payments Administers the payment tables for 700,000 vendors/employees Provides financial management support services to the Agricultural Research Service via a reimbursable agreement

5. Administrative Payments Branch (APB) Provides proactive operational and customer support for the administrative payments systems Processes approximately 2.7 million payment transactions annually Furnishes statistical samples of transactions for audit purposes and error analysis Identifies and coordinates system enhancements to better serve our users Travel, Purchase Orders, Government Transportation, Telephones, Utilities, Federal Telephone System Payments, Motorpool, Miscellaneous Payments, Purchase Card Management System Receive, batches, enters, corrects, and monitors system transactions for agencies and vendors 2,439,584 APS transactions in FY 2003 Corrected over 593,010 APS transaction errors in FY 2003 Travel, Purchase Orders, Government Transportation, Telephones, Utilities, Federal Telephone System Payments, Motorpool, Miscellaneous Payments, Purchase Card Management System Receive, batches, enters, corrects, and monitors system transactions for agencies and vendors 2,439,584 APS transactions in FY 2003 Corrected over 593,010 APS transaction errors in FY 2003

6. Administrative Payments Branch (cont�d) Supports implementation of electronic invoicing options Maintains a zero backlog of payable vendor invoices subject to prompt pay for the Integrated Acquisition System Monitors and supports agency activities to close out open items in the legacy Purchase Order System

7. Cash Reconciliation Branch (CRB) Submits Statement of Transactions (FMS-224) for 18 Agency Location Codes (ALCs) Reconciles Statement of Differences (FMS-6652) for 18 ALCs Reconciles over 750 USDA Treasury symbols monthly for the Undisbursed Appropriation Accounts (FM-6653) Manages reconciliation for over 50 million general ledger records for the USDA FMS-6653 cash reconciliation process

8. Customer Liaison and Training Branch (CLTB) Functions as agency customer liaison Conducted and/or coordinated over 74 training / orientation sessions for 1162 USDA employees, 142 training hours (Note: Training hours are calculated by multiplying the length of the class by the number of classes.) Maintains Memorandums of Understanding with USDA agencies

9. Customer Liaison and Training Branch (cont�d) Organizes and administers the USDA Financial Management Professional Development Certification Program (FMPDCP), designed to promote core accounting competencies in financial management within USDA Prepares the COD monthly Certification Report of Financial Processes and submits to agency Chief Financial Officers

10. Financial Reporting Branch (FRB) Services offered: FACTS I - Federal Agencies' Centralized Trial Balance System for proprietary accounting FACTS II - Federal Agencies' Centralized Trial Balance System for budgetary accounting TROR - Treasury Report on Receivables due from the public Financial Statement Quality Assurance

11. Financial Reporting Branch (cont�d) Consolidated Financial Statements Balance Sheet Statement of Net Cost Statement of Changes in Net Position Statement of Budgetary Resources Statement of Financing FY 2005 Year-End Data: Gross Costs With the Public $105.0 Billion Net Costs of Operations $ 91.0 Billion Assets $133.0 Billion Appropriations Received $ 89.0 Billion Net Disbursements $ 92.0 Billion

12. Received 46,492 bills Initiated 31,385 bills (Of these initiated bills, 20,217 bills were between USDA agencies which represents 64% of all bills issued. This does not include Intra-USDA bills created to distribute central charges from ALC 12-40-0001 to other USDA ALCs.) Processed 770,693 FFIS line transactions Certifies payment schedules daily Reconciles IPAC details to GL12F3885

13. Property Reconciliation Branch (PRB) Reconciles $5 billion of USDA capitalized general property, plant, and equipment to three subsidiary systems Assists agencies with resolving property reconciliation differences Provides guidance on accounting for property related events

14. Employs a full-time Risk Management Officer Participates in business resumption drills Identifies essential employees Establishes alternate work sites Documents each branch�s operational needs

15. Summary Management support USDA clean audit opinion USDA accounting operations Dedicated workforce Commitment to quality service Quality training Experienced financial advisors