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1、U.S.Coast Guard,Locally basedNationally deployedGlobally connected,March 2011,Assistant CommandantFor Resources/CFO,What we do,We Protect Those on the Sea:leading responses to maritime disasters and threats,ensuring a safe and secure maritime transportation system,preventing incidents and rescuing t
2、hose in distress.We Protect America From Threats Delivered by the Sea:enforcing laws and treaties,securing our ocean resources,and ensuring the integrity of our maritime domain from illegal activity.We Protect the Sea Itself:regulating hazardous cargo transportation,holding responsible parties accou
3、ntable for environmental damage and cleanup,and protecting living marine and natural resources.,2,The U.S.Maritime Environment,95,000 miles of shoreline 3.5 million square miles of Exclusive Economic Zone 200 miles out from the coastMore than one-third of gross national product originates in coastal
4、 areas,DHS/Coast Guard helping to implement new National Ocean Policy which will protect and sustain the economic resiliency of our oceans,coasts,and Great Lakes.,3,Maritime Transportation,More than 90%of worlds trade carried on waterCarries 78%of all U.S.international tradeTransports 66%of all U.S.
5、crude oilProduces thousands of U.S.jobs,4,Seas provide opportunities/threats,Avenue for commerce and world tradeAbility to have military power beyond our shores to protect U.S.interestsHighways for criminal and terrorist threats that honor no national borders,drug-smuggling submarine,5,Where we fit,
6、6,Military&Law Enforcement Authority,The Coast Guard is one of the five branches of the U.S.Armed Forces under Title 10 of the U.S.Code and conducts military operations under DHS&DoD.Simultaneously,the Coast Guard exercises unique Title 14 authority as a domestic law enforcement entity.,7,Unique Law
7、 Enforcement Authority,Federal Laws Federal law(14 USC)authorizes the USCG to conduct regular domestic law enforcement operations during peacetime and war.Navy and OGA assets become law enforcement platforms with USCG personnel aboard,including during time of war when Coast Guard is operating as par
8、t of DoD.,8,Personnel Strength of Armed Forces,Active duty and ReserveSource-FY11 DMA Requirements Report,9,Our People,Full-timeMilitary:41,400Civilian:7,900Part-timeReservists:7,900VolunteersAuxiliarists:33,000,Every member of the Coast Guard:Contributes to readiness Owns the missionIs Semper Parat
9、us,10,11,U.S.Coast Guard is Semper Paratus-Always Ready-to provide,Maritime Security OperationsMaritime Law Enforcement Maritime Prevention Maritime Response Defense Operations Marine Transportation System Management through its 11 statutory missions,12,1.Ports,Waterways,and Coastal Security,In an a
10、verage day,the Coast Guard conducts:139 security patrols around critical infrastructure and key resources6 security boardings on high interest vessels4 safety and security escorts for military supply or Naval vessels,13,2.Drug Interdiction,In an average day,the Coast Guard seizes:842 lbs of cocaine1
11、48 lbs of marijuanaIn June,2010,crewmembersfrom USCG Cutter SITKINAK intercepted smugglers with nearly 1,000 pounds of marijuana 35 miles east of Hallandale Beach,Fla.,14,3.Aids to Navigation(ATON),In an average day,the Coast Guard:Conducts maintenance on 117 aids,and Resets the positioning or repai
12、rs of 24 aids,In 2010,the Aids to Navigation mission enabled safe movement of nearly 1.4 million commercial vessel transits in 12 of the nations highest traffic ports,15,4.Search and Rescue,In an average day,the Coast Guard:Saves 12 livesResponds to 64 search and rescue casesSaves$309K in property,1
13、6,5.Living Marine Resources,In an average day,the Coast Guard:Boards 13 commercial fishing vessels to ensure compliance with fisheries laws,17,6.Marine Safety,In an average day,the Coast Guard:Screens 720 commercial vessels and 182,000 crew and passengersInvestigates 12 marine accidentsResponds to 1
14、0 pollution incidents Issues 173 credentials to merchant mariners,18,7.Defense Readiness,The Coast Guard contributes:Deployment of 6 patrol boats and 400 personnel to U.S.Central CommandSupport to U.S.Africa Commands African Maritime Law Enforcement Partnership program Cutter Mohawk in 2010Delivery
15、of maritime capacity-building assistance for 51 nations,training 2,503 host country participants in 2010,19,8.Migrant Interdiction,In an average day,the Coast Guard:Interdicts 10 undocumented migrants trying to enter the United States,20,9.Marine Environmental Protection,In an average day,the Coast
16、Guard inspects:29 vessels for compliance with air emissions standards68 containers to enforce regulator standards45 facilities ensure regulator standards are followed,In an average day,the Coast Guard:Responds to and investigates 10 pollution incidents,21,10.Ice Operations,In 2010,the Coast Guard:Pr
17、ovided an ice-capable platform(Cutter Healy)to support federal science and research projects in the Arctic Assisted over 200 vessel transits and facilitating shipment of$2 billion worth of raw materials during joint operations with Canadian Coast Guard on the Great Lakes Enabled safe winter shipping
18、 of over 12 million barrels of petroleum products worth over$1.5 billion in New England and New York,22,11.Other Law Enforcement(foreign fishing vessel law enforcement),In 2010,the Coast Guard:Detected 82 foreign fishing vessels illegally encroaching U.S.Exclusive Economic ZoneConducted 3 patrols an
19、d 17 boardings in support of Western and Central Pacific Fisheries CommissionProvided law enforcement support to assist Canadian Department of Fisheries and Oceans with unarmed Northwest Atlantic Fisheries Organization(NAFO)inspections of vessels fishing under NAFO Convention,23,International Presen
20、ce,In November 2002,Patrol Forces Southwest Asia(PATFORSWA)stood up as a contingency operation,following a U.S.NAVY request for patrol boats in support of Operation Iraqi Freedom.PATFORSWA was later commissioned as a permanent duty station in June 2004.Standard tour length is one year,dependent rest
21、ricted,non-isolated PCS assignment.,Cutter underway OPTEMPO is very high,often in excess of 4000 hours annually.While underway,cutters conduct maritime interception operations,maritime security operations,river patrols,off-shore oil infrastructure security,and training engagements with regional part
22、ners.,27,Fiscal Year 2012,Presidents Enacted Budget for FY 2012:-$8.956 billion(discretionary)-$1.654 billion(mandatory)Total-$10.61 billionBudget priorities:Sustain Front-line OperationsRebuild Coast GuardEnhance Maritime Incident Prevention and ResponseSupport Military Families,24,Coast Guard Audi
23、t Introduction,Nov 15,2011-Independent auditor issued“Qualified Opinion”on Coast Guards(CG)Consolidated Balance Sheet and Statement of Custodial Activity(SCA)Success of Fiscal Year(FY)2011 Audit-First time since 2003(after joining DHS)that the CG has successfully obtained an audit opinion of any kin
24、dFY11 Audit Opinion-Makes the CG the first of the five military services to have an auditable Balance Sheet and SCAShifting Focus CG planning for“Full Scope”audit of all financial statements(in addition to the Balance Sheet and SCA)for FY12Aiming High-Successful full scope audit in FY12 will result
25、in“Unqualified Opinion”of all CG financial statements,highest financial accounting certification available by an auditing firm,25,Size(Materiality)Matters,CG in DOT CG in DHS in 2010CG is 18%of DHS AssetsCG is 41%of DHS Liabilities,26,Overcoming Cultural Inertia,“Operator Mentality”Mission First!“To
26、ne at the Top”Whats important to the boss?Flag officers&senior enlisted aid change in visionAudit Remediation Campaign Plan is KeyTurning the CornerBuilding Momentum,28,The Coast Guard“Audit Mantra”,Its not about Passing the Audit,its about doing our jobs IAW Federal Standards The audit is merely a
27、triggerIts not extra work,its work weve been required to do,but failed to doYou cant know what you need if you dont know what you haveFrom the OMB Reviewer:the CG is not a candidate for budget growth until they can pass the audit(paraphrasing)Just because youve said it once,doesnt mean it doesnt req
28、uire repeating(rotations,etc.),29,Coast Guard Audit Readiness Strategy,Size,Scope,System,Sustainability,Focus on those items most material to the DHS Balance Sheet,Attack the items that can be remediated outside of current financial system limitations,Fix it once Remediate the root causes of the iss
29、ue,not just a quick fix to get through a current year audit,Divide the world of work into“Assessable Units”,30,Audit Focus Areas,2003-2011:Consolidated(DHS)Balance Sheet AuditGet the balanceWork toward internal controlsInclude Statement of Custodial Activity(SCA),31,FY2011 Mission Action Plan(MAP)Fo
30、cus,Military HR Internal ControlsCivilian HR Internal ControlsActuarial Medical LiabilitiesEnvironmental LiabilitiesAccounts PayableAccounts ReceivableFund Balance with Treasury(Non Payroll)IT General ControlsCapitalized PropertyCIPReal PropertyMajor Electronic SystemsOperating Materials&Supplies,FY
31、11 Focus Areas,32,06 Jan,FINCEN,HQ,Q3 Substantive Testing,Perform Risk Assessment,Update NPFCs Unbilled AFDA Procedures,Update the Aviation Logistics Centers procedures to include key control documentation,Update SFLCs procedures to include key control documentation,Perform Analysis of Direct Expend
32、itures,Move USCGAs financials to FINCEN,Update WINS Procedures,Perform non-governmental suppliers clean-up,Implement Centralized Invoicing process,Implement Cadet Fund Strategy,Develop BRPs,Sustainment plan,Implement suspense monitoring procedures at each ALC,Update IPAC,Suspense and Cross Disbursem
33、ent procedures,12-07 Accounts Payable&Accounts Receivable MAP Milestones for 27 DEC 2011 06 JAN 2012,9/30/2011,Build process to record grant accrual,Review travel advances procedures,Develop auditor walk-through packages,Review travel process procedures,Policies and Procedures,19,6.5,21.2,Review AR
34、FEMA requirements,Q2 Substantive Testing,Perform interim TOE and report results,Report Q3 TOE Results,Report Q2 TOE Results,Q1 Substantive Testing,3.3,4.1,4.2,3.4,3.5,4.3,3.6,3.7,Determine requirementsto move NPFCs financials to FINCEN,Update SFLCs month-end suspense reporting,Implement revised proc
35、essing rates,Develop future state procedures,ICPs and NPFC,Implement process improvementsto AP accrual procedures,26,Academy,Resolve FY 11 AP Accrual/Subsequent Disbursement NFR,Develop AP&AR FY 2012 Strategy,Remediation,17,2.2,29.13,17.1,17.2,Complete MVI clean up,34.1,Update TPIN Process,10.4,25,2
36、7.1,29.3,29.4,33.4,22,36,7.2,7.4,23,Resolve NPFCs FY 2011 NFR,Resolve FY 2011 Inter-governmental NFR,5,15,18.3,10.8,2.5,Move all cadets to direct deposit,9.2,9.4,Management Controls,3.2,Review AP Accrual process,Perform TOD and report results,Map USCGA financial process,Finalize AP&AR MAP and Quad,3
37、3,Coast Guard Financial Management,Principal Issues Moving ForwardCG accounting operations policies,procedures and processes not in accordance with Generally Accepted Accounting Principals(GAAP)standardsMultiple General Ledgers General Ledgers non-US Standard General Ledger(USSGL)CompliantLack of st
38、andard line of accountingUnable to address major functional gaps in cost-effective manner in current environment:Centralized funds controlThree-way matching of good receiptPayment managementAutomated processing of Intergovernmental Payments and Collections(IPACs),34,Aging,Ailing,and Failing,35,Non-c
39、ompliant,with many government regulations producing:Numerous audit findings Inability to balance the books without unsupported On Top AdjustmentsInability to effectively manage funds(lack of transparency makes FBwT balances uncertain)16,000+Customizations,Enhancements,some components run only in CIT
40、RIX Cannot integrate with ALMIS,NESS,or Academy(4 CG General Ledgers)Over 1,500 documented system problems NFRs:20 of 52 2009 NFRs related to CAS 42%,36,U.S.Coast Guard Entity-level Information,(Significant Systems Financial Process Flow),36,2012 Forward:Full Scope AuditStatement of Budgetary Resources(SBR)Statement of Net Costs(SNC)Statement of Change in Net Position(SCNP)Internal Controls Over Financial Reporting(ICOFR),Audit Focus Areas,37,United States Coast Guard,On sceneIn demandSemper Paratus,Questions?,39,
