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CDFM-A Module 2: Budget and Cost Analysis
Competency Area 3: Business Management / Process Improvement
85
Accounting
Professional
12/15/2013
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Term
The 2008 National Defense Authorization Act directed what?
 Definition
The DoD to produce a Strategic Management Plan (SMP) to set the strategic direction for the DoD's Business Operations.
Term
The Strategic Management Plan (SMP)is the strategic roadmap for?
 Definition
The Business Mission Area (BMA) of the Department of Defense (which is one of of four mission areas within the DoD)
Term
The 2009 DoD Strategic Management Plan (SMP) outlined five cross-functional enterprise wide business priorities, they include:
 Definition
1) Support the all-volunteer force
2) Support contingency business operations
3) Reform the DoD acquisition and support processes
4) Enhance civilian workforce
5) Strengthen DoD financial management
Term
The 1st of the 5 cross-functional enterprise wide business priorities as outlined by the 2009 DoD SMP:
 Definition
Support the all-volunteer force
Term
The 2nd of the 5 cross-functional enterprise wide business priorities as outlined by the 2009 DoD SMP:
 Definition
Support contingency business operations
Term
The 3rd of the 5 cross-functional enterprise wide business priorities as outlined by the 2009 DoD SMP:
 Definition
Reform the DoD acquisition and support processes
Term
The 4th of the 5 cross-functional enterprise wide business priorities as outlined by the 2009 DoD SMP:
 Definition
Enhance civilian workforce
Term
The 5th of the 5 cross-functional enterprise wide business priorities as outlined by the 2009 DoD SMP:
 Definition
Strengthen DoD financial management
Term
There are 3 Business Mission Area (BMA) MAJOR process improvement initiatives:
 Definition
1) Establish Data Standards for the Enterprise
2) Implement Business Process Re-engineering
3) Execute Lean Six Sigma/Continuous Process Improvements
Term
The 1st of the 3 (Business Mission Area) (BMA) MAJOR process improvement initiatives:
 Definition
Establish Data Standards for the Enterprise
Term
The 2nd of the 3 (Business Mission Area) (BMA) MAJOR process improvement initiatives:
 Definition
Implement Business Process Re-engineering
Term
The 3rd of the 3 (Business Mission Area) (BMA) MAJOR process improvement initiatives:
 Definition
Execute Lean Six Sigma/Continuous Process Improvements
Term
In order to accomplish data standards for enterprise system a common structure must be achieved for the following elements:
 Definition
1) Common vocabulary
2) Common message format
3) Common record format
4) Common abbreviations
5) Common address codes
Term
Business Process Re-engineering (BRR) is also called?
 Definition
Business Process Innovation (BPI)
Term
Business Process Re-engineering (BRR) = Business Process Innovation is defined as:
 Definition
The fundamental rethinking and radical redesign of business processes to achieve dramatic improvements in critical, contemporary measures of performance, such as cost quality, service and speed.
Term
Under section 1072 of the FY 2010 National Defense Authorization Act stipulates that funds may not be certified for investment in a defense business system unless?
 Definition
The appropriate Business Process Re-engineering (BPR) has been undertaken.
Term
What are the 6 steps to Business Process Re-engineering?
 Definition
1) Create a Re-engineering Framework
2) Identify Customers and Determine Needs
3) Map the Existing Process
4) Measure Process Performance
5) Redesign the Existing Process
6) Implement the Redesign
Term
Create a re-engineering framework includes
 Definition
to build a comprehensive foundation and framework for the entire process re-engineering change effort.
Term
Identify customers and determine needs includes
 Definition
develop a concrete and comprehensive understanding of the customers of the targeted process and their needs and wants that clearly provides added value to the customers.
Term
Map the existing process includes
 Definition
gain an understanding of the "what" and "why" of the targeted process that will reinforce the need for significant change and provide a basis for the redesign step.
Term
Measure process performance includes
 Definition
gaining the needed performance understanding of the targeted process through the collection of appropriate and relevant data, and to translate the data into redesign goals.
Term
Redesign the existing process includes
 Definition
formulate customer-focused breakthrough design concepts based on the knowledge and understanding gained from previous steps
Term
Implement the redesign includes
 Definition
managing the implementation of the redesigned process and apply other key learning from the previous steps.
Term
Step 1 of 6 of the Business Process Re-engineering initiative:
 Definition
Create a re-engineering framework
Term
Step 2 of 6 of the Business Process Re-engineering initiative:
 Definition
Identify customers and determine needs
Term
Step 3 of 6 of the Business Process Re-engineering initiative:
 Definition
Map the existing process
Term
Step 4 of 6 of the Business Process Re-engineering initiative:
 Definition
Measure process performance
Term
Step 5 of 6 of the Business Process Re-engineering initiative:
 Definition
Redesign the existing process
Term
Step 6 of 6 of the Business Process Re-engineering initiative:
 Definition
Implement the redesign
Term
The re-engineering team should be composed of what?
 Definition
A mixture of competencies and experiences, but not larger than 10 individuals
Term
What are the 5 steps of Lean Six Sigma?
 Definition
1) Define
2) Measure
3) Analyze
4) Design
5) Verify
Term
Benchmarking
 Definition
is the process of measuring and comparing one's performance against "world-class" or "best-in-class" organizations and identifying, understanding, and adapting the best practices of those organizations to achieve new levels of organizational performance
Term
The 10 steps to benchmarking are:
 Definition
1) Determine what to benchmark
2) Determine the organization to benchmark
3) Gather data
4) Analyze performance gaps
5) Determine future trends
6) Reveal results and sell the process
7) Achieve consensus on revised goals
8) Establish actions plans
9) Implement plans and monitor results
10) Re-calibrate benchamrks
Term
GPRA stands for:
 Definition
Government Performance and Results Act (GPRA)
Term
The purpose of the Government Performance and Results Act (GPRA) of 1993:
 Definition
1) Improve confidence in the capability of the Federal Government
2) Initiate program performance
3) Improve Federal program effectiveness and public accountability.
4) Help Federal managers improve service delivery
5) Improve congressional decision-making
6) Improve internal management of the Federal government
Term
The Government Performance and Results Act (GPRA) Modernization Act of 2010 expanded the GPRA to include:
 Definition
1) Apply the latest technology and lessons learned
2) Modernize and refine the requirements established
3) Codify and strengthen existing resources for performance management
4) Lead to more effective management of government agencies at a reduced cost
5) Agencies are required to prepare a strategic plan and make it available
6) The strategic plan will cover a period of not less than four years forward from the fiscal year in which it was published
7) For interim strategic plan updates the update should cover a period through Feb 2014 (minimum)
8) Provide annual performance plans
9) Provide annual performance reports to the President and Congress
Term
Government Performance and Results Act (GPRA) Strategic Plan must contain
 Definition
1) A comprehensive mission statement
2) Outline-related goals and objectives
3) A description of how the goals and objectives will be met.
Term
The GPRA Modernization Act of 2010 requires:
 Definition
1) A strategic plan
2) A performance plan
3) Performance reports
Term
The GPRA strategic plan will cover a period of
 Definition
Not less than four years forward from the fiscal year in which it is published, starting the first Monday in February of any year following the year in which the term of the president commences
Term
The GPRA strategic plan must include:
 Definition
1) Mission statement
2) Strategic goals
3) Performance goals
4) Federal Priority Goals
4)
Term
The GPRA Performance Plan must include:
 Definition
1) Establish achievable performance goals
2) Express goals in objective quantifiable and measurable form
3) Establish performance indicators to measure relevant outputs, service levels and outcomes
Term
The GPRA (Annual) Performance Reports must include:
 Definition
1) Document success in achieving performance goals
2) Describe why a performance goal has not been met
3) Summarize finding of program evaluations
Term
The GPRA Modernization Act requires the performance update to be located where and by when?
 Definition
On the agencies website no less than 150 after the end of the fiscal year
Term
Performance and Accountability Report (PAR) includes
 Definition
1) The GPRA Performance Report
2) Annual agency financial statements
3) Annual statement of assurance report on internal controls.
Term
Reports Consolidation Act of 2000
 Definition
Gives the Executive Branch the discretion to consolidate certain required reports into the Performance and Accountability (PAR).
Term
OMB Circular A-136, Financial Reporting Requirements establishes
 Definition
The requirements for the contents of the PAR and for submission to OMB 45 calendar days after the end of the fiscal year.
Term
The Performance and Accountability Report (PAR) is due when and to whom?
 Definition
To OMB 45 calendar days after the end of the fiscal year.
Term
In 2007 the OMB gave agencies the authority to create what reports as an alternative to the Performance and Accountability Report (PAR)?
 Definition
1) Agency Financial Report (AFR)
2) Annual Performance Report (APR)
Term
When and to whom is the Agency Financial Report (AFR) due?
 Definition
November 15th of each year to OMB
Term
When and to whom is the Annual Performance Report (APR) due?
 Definition
February 15 to congress with the annual Congressional Budget Justification material.
Term
Terms Associated with Performance Measurement: PERFORMANCE
 Definition
Accomplishment of deeds that convert resources into products or services delivered to customers.
Term
Terms Associated with Performance Measurement: OUTCOME MEASURES
 Definition
Assessment of the results of a program activity when compared to its intended purpose.
Term
Terms Associated with Performance Measurement: OUTPUT MEASURES
 Definition
Anything produced by an organization that can be tabulated, calculated, or recorded and can be expressed in a quantitative or qualitative measure.
Term
Terms Associated with Performance Measurement: PERFORMANCE GOALS
 Definition
A target level of performance expressed as a tangible, measurable objective, against which actual achievement can be compared, including a goal expressed as a quantitative standard, value or rate.
Term
Terms Associated with Performance Measurement: PERFORMANCE INDICATOR
 Definition
Particular value or characteristic used to measure short-term goals or outcomes.
Term
Terms Associated with Performance Measurement: PROGRAM ACTIVITY
 Definition
Specific activity or project as listed in the program and financing schedules of the annual budget of the United States Government.
Term
Terms Associated with Performance Measurement: PROGRAM EVALUATION
 Definition
Assessment, through objective measurement and systematic analysis, of the manner and extent to which Federal programs achieve intended objectives.
Term
Terms Associated with Performance Measurement: INPUT
 Definition
All processes and resources used to accomplish short-term goals and outcomes. Usually can be evaluated in monetary terms.
Term
What are the 5 sources of miscellaneous source of funds
 Definition
1) Agricultural and grazing leases
2) Recycling
3) Sale and Out-Lease
4) Fish and Wildlife Conversation Program
5) Energy Savings at Military Installations
Term
Permits the retention and expenditure of money rentals received from agriculture and grazing leases.
 Definition
10 USC 2667, Section (e)(4)
Term
Prescribes financial policies and procedures for agricultural and grazing leases.
 Definition
DFAS-In Reg. 31.1, Finance and Accounting Policy Implementation
Term
Limits of the use of proceeds from agricultural and grazing leases include:
 Definition
1) Administrative expenses of lease
2) Cover the financing of multiple land-use programs
Term
Governs the sale of recyclable material
 Definition
10 USC 2577
Term
Prescribes procedures for disposition of and accounting for the proceeds from the sale of recyclable solid-waste material.
 Definition
DFAS-IN 37-1 Finance and Accounting Policy
Term
Limits of the use of proceeds from recycling include in order of priority:
 Definition
1) To cover cost of operations, maintenance, and overhead for processing recyclable material
2) After operations expenses, up to 50% may be used for projects for pollution abatement, energy conservation, and occupational safety and health activities.
3) The remaining balance may be transfered to non-appropriated morale and welfare account.
Term
Recycling Excess Funds at Fiscal Year End requirement:
 Definition
If the balance at the end of the year is in excess of $2M the amount greater than $2M will be deposited into the Treasury as miscellaneous receipts.
Term
Allows the retention of proceeds from the sale of excess non-Base Realignment and Closure (non-BRAC) real property
 Definition
Section 572(b) of Title, 40 United States Code.
Term
Limits of the use of proceeds from sales includes:
 Definition
The proceeds are available for facility maintenance and repair or for environmental restoration. 50% of any cash received from the sale must be made available to the service headquarters.
Term
Permits the lease out of non-excess real and personal property.
 Definition
10 USC 2667
Term
Allows the authority for granting of easements
 Definition
10 USC 2668
Term
Limits of the use of proceeds from out-lease and easements include:
 Definition
1) Maintenance, protection, alteration, repair, improvement or restoration (including environmental restoration) of property or faculties
2) construction or acquisition of new faciltiies
3) Lease of facilities
4) Facilities operation support

(50% of the proceeds deposited shall be available at the facility for which the proceeds were derived)

(Besides cash proceeds, 10 USC 2667 authorizes acceptance of in-kind proceeds)
Term
Directs that all hunting, fishing or trapping on installations or facilities will be in accordance with the fish and game laws of the State or territory in which it is located, participants will obtain appropriate licenses and the State or territory conservation officers will have access to the installation or facility.
 Definition
10 USC 2671
Term
Prescribes policies and procedures for accounting and reporting of proceeds and expenses for the fish and wildlife conservation program
 Definition
DFAS-IN-Reg. 3701, Finance and Accounting Policy Implementation
Term
Allows installations, in cooperation with State and Federal agencies, to establish fees for special hunting, fishing, or trapping permits that are in addition to State licenses and Federal stamps.
 Definition
16 USC 6701-670
Term
Limits of the use of proceeds from fish and wildlife hunting and fishing fees include:
 Definition
Protection, conservation and management of fish and management of fish and wildlife.
Term
The SECDEF has designated an energy-performance goal for the department under what provisions
 Definition
10 USC 2911
Term
Energy-efficient maintenance or water efficient maintenance means
 Definition
1) The repair by replacement of equipment or systems, such as lighting, heating, or cooling equipment or systems, industrial processes, or water-efficiency applications, with technology that will achieve the most cost-effective energy savings over the life-cycle of the equipment or system being repaired; and will meet the same end needs as the equipment or system being repaired
2) Improves in an operation or maintenance process, such as improved training or improved controls that result in reduced costs through energy savings or water-cost savings
Term
For purposes of implementing any energy-performance plan the plan will only include those projects that:
 Definition
Are limited to those with a positive net present value over a period of ten years or less.
Term
Limits of the use of proceeds from energy savings at military installations include:
 Definition
50% shall be used for the implementation of additional energy conservation measures and for water conservation activities at locations determined by the SECDEF. The other 50% shall be used at the installation for which the savings was realized they can be used on:
1) improvements to existing military family housing units
2) any unspecified minor construction project that will enhance quality of life
3) any morale, welfare, or recreation facility or service
Term
What are the two defense reform initiatives?
 Definition
1) Business Practices
2) Streamlining the Organization
Term
Under business practices what are the two examples of how the DoD can benefit from adopting measures from industry?
 Definition
1) Working Capital Funds
2) Electronic Commerce
Term
To streamline the organization the SECDEF did what?
 Definition
Devolved day to day program management functions to the military departments and defense agencies.
Term
Public-private competition is a critical enabler for reform of defense business processes because it:
 Definition
1) Generates disclosure of activity-based costs
2) Provides a fresh review of functional processes and procedures
3) Provides options for decision-makers
Term
Outsourcing:
 Definition
A government entity remains fully responsible for the provision of affected services and mantins control over management decisions, while another entity operates the function or performs the service.
Term
Privatization:
 Definition
The term privatization has generally been defined as any process aimed at shifting functions and responsibilities, in whole or in part, from the Government to the private sector.
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