Subj: DoD Implementation Guidance Request - Tab B2- DoD Proposal 1

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1 Federal Accunting Standards Advisry Bard Octber 14, 2015 Memrandum T: Frm: Members f the Bard Melissa L. Batchelr, Assistant Directr Wendy M. Payne Thrugh: Wendy M. Payne, Executive Directr Subj: DD Implementatin Guidance Request - Tab B2- DD Prpsal 1 As indicated in the Staff Analysis t Tab B2, DD Implementatin Guidance Request that accmpanied the draft expsure draft, Establishing Opening Balances fr General Prperty, Plant and Equipment: Amending Statement f Federal Financial Accunting Standards (SFFAS) 6, SFFAS 10, SFFAS 23, and Rescinding SFFAS 35, DD planned t submit a paper n gvernment prperty in the hands f cntactrs. Please see the attached DD prepared paper Department f Defense (DD Prpsal) fr FASAB Cnsideratin Fr Gvernment Owned Equipment in the Pssessin f Cntractrs which may be inserted in yur binder materials at Tab B2. As previusly nted, there is n cnceptual difference between these types f general prperty, plant and equipment (PP&E) s the accunting treatment shuld be cnsistent. Staff cnsidered the alternatives prvided by DD and fully understands the significant challenges such as lng-standing cntracts lacking cntractual terms and systems needed t accumulate the necessary infrmatin. Hwever, cnceptually it wuld nt be reasnable t affrd special treatment t these assets that are n different, especially when mst wuld agree there shuld be accuntability ver gvernment wned assets in the hands f thers. In reviewing the DD alternatives A & B, staff had difficulty with the analgy t when the federal gvernment prvides grants t state and lcal gvernments fr the acquisitin f PP&E that are reversinary interests in PP&E r cntingent assets that shuld nt be 1 The staff prepares Bard meeting materials t facilitate discussin f issues at the Bard meeting. This material is presented fr discussin purpses nly; it is nt intended t reflect authritative views f the FASAB r its staff. Official psitins f the FASAB are determined nly after extensive due prcess and deliberatins. 441 G Street NW, Mailstp 6K17V, Washingtn, DC (202) fax

2 recgnized. The DD situatin is very different frm the grant example because the federal gvernment (r DD) is receiving the benefit. Further, the prpsal t recgnized at the pint in time the DD identifies it seems quite selective and pen fr interpretatin. A key cnsideratin with ptin B is the effectiveness f plicy changes that tk effect in (Nte the cncern frm abve als applies t Optin B fr thse cntracts in effect prir t 2012.) Staff wnders if DD has assessed the effectiveness f the changes and als wuld like t knw the status f the implementatin effrts f the plicy change. Staff ntes n page 2 f the DD paper, third bullet states: Is currently in the prcess f mdifying DFARS acquisitin guidance t require CAP that exceeds the capitalizatin threshld t be immediately brught t recrd. In instances where unplanned capital CAP is acquired, the revised guidance will require timely recgnitin f the asset thrugh cntractr reprting, delivery against a Cntract Line Item (CLIN) and acceptance by the Department. While Optin C appears t be the mst labr-intensive, FASAB staff has nt been prvided any additinal infrmatin t reach cnclusins regarding the materiality r determine the significance f the cst and effrt. Further, staff believes an apprach similar t this, the alternative valuatin methd deemed cst that is applicable t general PP&E in the hands f thers, is the mst reasnable and cnceptually sund apprach. Anther alternative t cnsider if DD determines it cannt reslve the issues wuld be t explain that they d have flexibility in prviding the assertin n a line item basis and presentatin f general PP&E held by DD versus that held by thers as separate line items. This may expand the ptins available and reduce the verall cst f implementatin. Fr example, DD cmpnents culd apply deemed cst t establish pening balances n a different basis r timeline t the cntractr held prperty than t the DD help prperty. As cnveyed befre, it is imprtant t reiterate that DD cntinue t fcus its effrts n ensuring prper cntrls and systems are ut in place prir t making the unreserved assertin n a line item r the financial statements taken as a whle. Please cntact me as sn as pssible t cnvey yur questins r suggestins. Cmmunicatin befre the meeting will help make the meeting mre prductive. Yu can cntact me by telephne at r by at batchelrm@fasab.gv with a cc t paynew@fasab.gv. Attachment 2

3 Department f Defense (DD Prpsal) fr FASAB Cnsideratin Fr Gvernment Owned Equipment in the Pssessin f Cntractrs Prblem Statement Fr the purpse f this prpsal, the use f the term CAP (Cntractr Acquired Prperty) will nly apply t equipment, althugh the management f CAP by cntractrs des nt distinguish between equipment and material. The Department f Defense des nt have a cmplete universe f General Equipment assets due t a lack f accuntability f gvernment prperty furnished t cntractrs r CAP. Cnflicting regulatins and accunting plicies, insufficiently trained cntracting and lgistics persnnel and limited Infrmatin Technlgy (IT) systems capability were the primary cause. The cst and effrt t establish a beginning balance and validate this baseline is significant fr DD. As a result, the Department f Defense des nt have an auditable beginning balance fr General Equipment assets. Backgrund Until 2006, Federal Acquisitin Regulatins (FAR) stated cntractr recrds wuld be fficial recrds f gvernment prperty prvided under cntract. With revisins t the FAR published in 2007, this language regarding cntractr recrds was remved. The Department refined this guidance in Defense Federal Acquisitin Regulatins Supplement (DFARS) t ensure cntractrs reprted sufficient infrmatin regarding Gvernment Furnished Equipment (GFE). The DFARS guidance was cmpleted in Beginning in 2010, DD Cmpnents (i.e., Air Frce, Missile Defense Agency and Defense Threat Reductin Agency) declared a material weakness fr their accuntability ver Gvernment Furnished Prperty (GFP), which includes GFE. This led t DD declaring a Department-wide Material Weakness fr GFP in its Fiscal Year 2011 Statement f Assurance. In January 2012, the Office f the Undersecretary f Defense fr Acquisitin, Technlgy and Lgistics (OUSD (AT&L)) issued memrandum guidance t Cmpnents fr establishing a GFE baseline. Cncurrently, OUSD (AT&L) established the GFP Wrking Grup t reprt prgress metrics, challenges and t share lessns learned. DD Crrective Actins Taken In additin t declaring material weaknesses in the Statement f Assurance, DD has implemented significant imprvements t address the GFE/CAP accuntability cncerns: Aligned cntracting and accuntability plicies t enable accunting fr and financial reprting f GFE assets. Fr example, GFE summary reprting requirements were replaced with unique item reprting t a central enterprise reprting repsitry. The Material Weakness crrective actin plan priritized implementing crrective actins t prevent unreprted GFE frm ccurring first befre addressing baseline establishment. T address this OUSD (AT&L): Develped and delivered training t acquisitin and lgistics prfessinals t ensure a wrking knwledge f the current regulatry envirnment, t establish the fundatin fr apprpriate treatment fr accuntability ver GFE. Training extends frm plicy basics t advanced applicatin using the DD systems in place t ensure visibility and cmpliance. Page 1 f 5

4 Department f Defense (DD Prpsal) fr FASAB Cnsideratin Fr Gvernment Owned Equipment in the Pssessin f Cntractrs Revised the DFARS Prcedures, Guidance and Instructin (PGI) guidance t require Cmpnents t perfrm a cst/benefit analysis justifying that it is in DD s best interest t prvide gvernment prperty t a cntractr and standardize the reprting f GFE. Develped and implemented perfrmance metrics t measure cntract clause cmpliance fr the Gvernment Prperty and assciated clauses. Is currently in the prcess f mdifying DFARS acquisitin guidance t require CAP that exceeds the capitalizatin threshld t be immediately brught t recrd. In instances where unplanned capital CAP is acquired, the revised guidance will require timely recgnitin f the asset thrugh cntractr reprting, delivery against a Cntract Line Item (CLIN) and acceptance by the Department. Perfrms cntract administratin and prperty reviews as required by regulatin. Currently the Department cnducts Peer Reviews, cntract deficiency reviews, prperty management systems analyses and cst accunting system reviews. Deficiencies are identified and crrective actin initiated. In the prcess f implementing electrnic prperty transfer capabilities t and frm DD cmpnents and cntractrs using the Wide Area Wrkflw. Full implementatin f this capability will ensure prperty mvement between the Department and cntractrs is captured supprts accuntability ver GFE. Cntinuing t imprve and enhance the sharing f data between the Cmpnent, the cntractr, Plant Clearance Autmated Reutilizatin Screening System (PCARSS), the Prperty Lss Tl and the Item Unique Identificatin (IUID) Registry fr enhanced enterprise level visibility and prmting peridic recnciliatins with Accuntable Prperty Systems f Recrd (APSR) (e.g., the Defense Prperty Accuntability System (DPAS). Challenges The Department has encuntered significant challenges with establishing a baseline fr DD GFE and CAP as fllws: The United States has been at war fr mre than a decade in an envirnment where emphasis was placed n immediate peratinal results in a less cntrlled business prcess envirnment, taxing DD s ability t prperly recrd and accunt fr prperty. DD perating business plicies were nt synchrnized t manage GFE prir t 2012, therefre n cmplete enterprise level visibility exists at the Department r Cmpnent level. Many legacy cntracts d nt have the required gvernment prperty clauses incrprated, limiting DD s ability t cmpel reprting f this prperty. CAP are items that are neither listed n cntract line items, nr itemized in the vucher r request fr payment (e.g., test equipment fabricated t build deliverables and charged t indirect csts). Acquisitin and cntracting regulatins are nt explicitly designed t supprt preparatin f the Department s financial statements. Sufficient dcumentatin supprting the existence, cmpleteness and valuatin f existing GFE/CAP is lacking. The abve cnditins make it virtually impssible fr DD t successfully cmplete an audit f its GFE/CAP in accrdance with current federal financial accunting standards. Page 2 f 5

5 Department f Defense (DD Prpsal) fr FASAB Cnsideratin Fr Gvernment Owned Equipment in the Pssessin f Cntractrs Prpsed Slutins In rder fr the DD t becme auditable, DD requests that the Federal Accunting Standards Advisry Bard (FASAB) cnsider issuing new standards/guidance that wuld allw an entity presenting financial statements fr audit fr the first time with an alternative when the entity s existing cntracts, prcesses, and systems cannt prvide the required infrmatin fr previus perids necessary t supprt an audit. The fllwing accunting treatment ptins are prpsed in rder t establish the initial baseline f GFE/CAP assets n the balance sheet. Once the initial baseline is established, accunting fr GFE/CAP assets wuld be in accrdance with current existing accunting standards. Optin A DD Recmmended Optin GFE/CAP has neither been tracked in a GAAP cmpliant manner nr prperly inventried fr decades. As cntracts are clsed ut, sme f the GFE/CAP will be identified and returned t the DD and sme GFE/CAP will be dispsed by authrized means and nt recrded in an APSR. As a result, GFE/CAP shuld be viewed as cntingent assets and therefre recrded in the financial statements nly when it is knwn that the DD will receive these assets. There is precedent in GAAP fr treating the GFE/CAP as cntingent assets in Statement f Federal Financial Accunting Standards (SFFAS) 6. Althugh the facts and circumstances are nt exactly the same, the principle f nt recrding a cntingent asset is the same. Paragraph 150 in SFFAS 6 titled Reversinary Interests in PP&E states: The Bard als received a request t address reversinary interests in PP&E. In sme instances, the Federal Gvernment prvides grants t state and lcal gvernments fr the acquisitin f PP&E. If the state r lcal gvernment eventually decides that it is n lnger needs t use the PP&E fr the purpse specified in the riginal grant there is ften a prvisin that the PP&E must revert t Federal wnership. In these cases, the Federal Gvernment maintains a reversinary interest in the PP&E. In essence, these are cntingent assets and shuld nt be recgnized n the balance sheet. The Bard elected t specifically exclude these items frm PP&E. Accunting fr unrecrded GFE/CAP as cntingent assets wuld be addressed in the fllwing manner: Fr all cntracts currently in existence, GFE/CAP will be recgnized at the pint in time the DD identifies it - either at cntract clseut r when a cntract is mdified and GFE/CAP is identified. If the value is abve the Cmpnent s capitalizatin threshld, the GFE/CAP will be recrded n the balance sheet at its estimated value (and depreciated if apprpriate), which culd be net realizable value, with a crrespnding entry recrded n the Statement f Net Cst. Fr all new cntracts n a g frward basis, GFE/CAP will be tracked when acquired and recrded n the balance sheet in accrdance with SFFAS 6. Ftnte disclsure f these accunting plicies will fully disclse the treatment f GFE/CAP bth befre and after the effective baseline date. Pr: Mst efficient methd t accunt fr the thusands f GFE/CAP assets that have been acquired ver the last several decades and nt tracked by the DD. Accunting fllws the established business practices that the DD has used in the past. Page 3 f 5

6 Department f Defense (DD Prpsal) fr FASAB Cnsideratin Fr Gvernment Owned Equipment in the Pssessin f Cntractrs Because f past practices, GFE/CAP are in effect cntingent assets and this accunting recgnizes this. Cn: May nt have a cmplete universe f GFE/CAP until all existing cntracts are clsed ut. Optin B The accunting fr this ptin fllws the business plicies that DD had in place in the past. These plicies did nt require the DD t track GFE/CAP assets until it tk pssessin f them frm the cntractr. This plicy changed in Therefre the accunting fr GFE/CAP wuld be addressed as fllws: Fr all cntracts in existence prir t the effective date f the plicy change in 2012, GFE/CAP will be recgnized at the pint in time the DD identifies it - either at cntract clseut r when the cntract is mdified and GFE/CAP is identified. The GFE/CAP will be recrded n the balance sheet at its estimated value (and depreciated if apprpriate), which culd be net realizable value, and crrespnding entry recrded n the Statement f Net Csts. Fr all new cntracts executed subsequent t the effective date f the plicy change date in 2012, GFE/CAP will be tracked when acquired and recrded n the balance sheet in accrdance with SFFAS 6. Ftnte disclsure f these accunting plicies will fully disclse the treatment f GFE/CAP pre and pst the effective plicy change date. Pr: Accunting fr GFE/CAP fllws the accunting plicies in effect at the time. Nt required t research cntracts prir t the effective plicy change date in 2012, making it mre likely that the research that is cnducted wuld yield results. Because f past practices, GFE/CAP assets are in effect cntingent assets and this accunting recgnizes this. Cn: This apprach des nt cver the entire useful life range f pssible capital assets, presenting a ptential material cmpleteness risk t the GPP&E Balance Sheet line item. Research f cntracts frm 2012 frward will take thusands f hurs and cst millins f dllars. It will take several years t cmplete a review f cntracts. Optin C This ptin has the DD research all cntracts fr activity since 2008 that wuld identify GFE/CAP. The reasn fr the 10 year lkback is that mst GFE/CAP wuld have a maximum useful life f 10 years. GFE/CAP acquired prir t 2008 wuld likely have a nminal bk value if it shuld have been recrded Page 4 f 5

7 Department f Defense (DD Prpsal) fr FASAB Cnsideratin Fr Gvernment Owned Equipment in the Pssessin f Cntractrs as PP&E when acquired, r wuld have previusly been delivered t the DD as a cmpnent f a deliverable frm the cntractr. The accunting fr GFE/CAP wuld be addressed as fllws: Fr all cntracts in in 2008 and afterwards, a review f cntract activity wuld be perfrmed and GFE/CAP identified wuld be accunted fr apprpriately. Ftnte disclsure f the accunting plicies will fully disclse the treatment f GFE/CAP pre and pst Pr: Cn: Reduces the likelihd f a material cmpleteness risk related t the GPP&E Balance Sheet line item. Because f past practices, GFE/CAP prir t 2008 are effectively cntingent assets and this accunting recgnizes this. May nt have a cmplete universe f GFE/CAP until all existing cntracts are clsed ut. Research effrt fr lkback perid f 10 years presents a significant persnnel and resurce challenge that culd require thusands f labr hurs and millins f dllars Due t past plicies and practices, there is a high degree f uncertainty f available infrmatin in legacy cntracts. Given the prjected csts, the cst/benefit f perfrming a 10 year lkback is questinable. Page 5 f 5

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