Comptroller (00F) Financial Management Department Organization N8

Transcription

1 Comptroller (00F) Financial Management Department Organization N8 Director Financial Management (00F/N8) Chart VIII Fiscal Control and Compliance Oversight Team (FCCOT) (N81) Deputy Financial Management (N8B) Financial Personnel Offering Direct Support (FPODS) (N82)

2 Chapter Eight COMPTROLLER (OOF) FINANCIAL MANAGEMENT DEPARTMENT Organizational Relationship DIRECTOR (N8) Function. Advise Commander, Navy Recruiting Command on all financial matters. Develop, coordinate, and maintain an integrated system of staff services in the financial and general management areas that provide NAVCRUITCOM the factual data essential for effective management control. Oversee the development and execution of financial and program plans set forth in the Future-Year Defense Program (FYDP), Program Objective Memorandum (POM), and various budgets. Serve as central point of contact with external organizations for financial and general management matters. Provide the necessary policy, guidance, and direction to ensure formulation and submission of timely, accurate, high quality budgets that adequately address the mission and program needs of the command. The Commander holds 31 U.S.C responsibility for all appropriations. 1. Manage and monitor all aspects of the financial process on behalf of NAVCRUITCOM to ensure compliance with laws, regulations, and policies, promoting efficient use of resources to meet NAVCRUITCOM goals and objectives. 2. Interpret and advise others on financial policies, regulations, and principles of new mandates and highly controversial issues having NAVCRUITCOM impacts. 3. Oversee performance of value-added financial, accounting or economic analysis to make informed decisions that better utilize resources and improve mission effectiveness. Formulate solutions based on the recommendations to improve mission effectiveness. 4. Apply financial analysis, forecasting, and planning methods, techniques, and products sufficient to ensure financial aspects of command forecasts, reports, plans, and strategies are consistent with Navy-wide goals and strategic initiatives by designing and adapting financial management processes to changing business practices. 8-1

3 5. Oversee and manage all aspects of the financial processes on behalf of NAVCRUITCOM to ensure financial accountability. 6. Formulate, justify, and defend POM and Command Budgets. Review and submit NAVCRUITCOM input to higher echelon budget backup material. 7. Assist in the development of long-range planning and strategies for NAVCRUITCOM to ensure adherence to policy and procedural directives and to ensure incorporation of all resource organizational issues. 8. Interpret DoD objectives and policies in planning, programming, and budgeting. Initiate/review all command directives involving guidance and direction of financial management. 9. Develop financial objectives and advise the Commander on overall policy direction and strategy for financial support of NAVCRUITCOM objectives. 10. Manage internal/external-auditing requirements. 11. Conduct/develop training for NAVCRUITCOM personnel covering the programming, planning, formulation, presentation, defense, and execution of financial resources. DEPUTY FINANCIAL MANAGEMENT (N8B) Function. Advise the Comptroller and Commander, Navy Recruiting Command, as necessary, on all financial matters. Coordinate financial analyses, special studies and management audit support on Navy recruiting programs to the chain of command. Supervise the formulation, defense, and execution of all resources supporting the NAVCRUITCOM. Oversee the official and memorandum accounting systems for NAVCRUITCOM. Provide the necessary policy, guidance, and direction to ensure formulation and submission of timely, accurate, high quality budgets that adequately address the mission and program needs of the command. 1. Interpret, analyze, and advise others on financial policies, regulations, and procedures to ensure compliance with laws, regulations, polices, and efficient use of resources to meet NAVCRUITCOM goals and objectives. 8-2

4 2. Examine a variety of documents, records, related reports, and processes to determine performance in accordance with appropriate procedures and regulations. 3. Perform value-added financial, accounting or economic analysis to make informed decisions that better utilize resources and improve mission effectiveness. Develop and evaluate alternatives and interventions that are results of the analysis to provide valued recommendations. 4. Apply financial analysis, forecasting, and planning methods, techniques, and products sufficient to ensure financial aspects of command forecasts, reports, plans, and strategies are consistent with Navy-wide goals and strategic initiatives. Resolve complex issues, identify options, and negotiate with internal and external stakeholders for implementation. 5. Interpret and report the results of the financial processes to ensure consistency with Navy-wide goals and strategic initiatives. 6. Supervise the formulation, justification and defense of POM and Command Budget input for the President s Budget, Department of the Navy (DON) Budget and Office of Secretary of Defense (OSD) Budget. 7. Oversee and administer all financial software/systems, to include, but not limited to the official accounting system, Standardized Accounting and Reporting System/Field Level (STARS/FL); the memorandum accounting system, FastData; Corporate Automated Resource Information System (CARIS), etc. 8. Manage internal/external-auditing requirements and the N8 Manager s Internal Control (MIC) program. 9. Develop training plans for programming, planning, formulation, presentation, defense, and execution of resources. 10. Manage necessary training with both headquarters staff and field budget personnel to ensure personnel are properly trained. 11. Develop performance standards and evaluate employee performance. Provide technical and administrative oversight, advice, and instruction to N81 and N

5 DIRECTOR, FISCAL CONTROL AND COMPLIANCE OVERSIGHT TEAM (FCCOT) (N81) Function. Formulate the NAVCRUITCOM Future-Year Defense Program (FYDP), Program Objective Memorandum (POM), and budgets. Prepare annual financial plans, compare performance to plan, recommend appropriate financial rebalancing actions, and monitor authorization accounting activities reporting on all fund allocations. Advise and represent NAVCRUITCOM on all financial matters, including, but not limited to, programming, planning, formulation, presentation, and defense of all resources supporting the NAVCRUITCOM. 1. Apply the DoD Planning, Programming, Budgeting, and Execution (PPBE), fiscal law, policies, regulations, principles, standards, and procedures to financial management activities. Develop budget and financial guidelines that conform to fiscal requirements, and make recommendations regarding the budget process or financial operations. 2. Manage budget requirements by forecasting, developing, and justifying budgets in compliance with statutory/regulatory guidance. Oversee and ensure budget compliance. 3. Participate in command inspections and provide financial management assistance to NAVCRUITCOM field activities/program managers. Review, periodically, existing controls within the command for material and financial accountability, and make recommendations for improvement. 4. Formulate, justify, and defend Navy Program Objective Memorandum (POM), command budget input, and all exhibits. Interpret DoD objectives and policies in planning, programming, and budgeting. Issue instructions for development of the command s budget submissions. Formulate policy and criteria for use in development, implementation, review, analysis, and presentation of command budget, including civilian manpower requirements. 5. Conduct strategic financial planning and analyze program requirements to ensure the command obtains sufficient funding throughout all phases of the POM and budget process to support assigned mission and objectives in the Future-Year Defense Program (FYDP). 8-4

6 6. Issue budget guidance, Mid-Year Reviews, and other pertinent data calls. 7. Develop/issue Chart of Accounts. 8. Develop annual financial execution plans based on approved budgets. 9. Ensure compliance with financial policy. Issue/develop local policy accordingly. Maintain/update NAVCRUITCOM Financial Management instruction. 10. Develop performance standards and evaluate employee performance. Provide technical and administrative oversight, advice, and instruction to personnel assigned. 11. Conduct management of internal/external-auditing requirements and the N8 Manager s Internal Control (MIC) program. Review management evaluations for issues of financial consequence raised in audit reports, budget reviews, etc. and recommend corrective actions. 12. Coordinate data calls from higher authority, (Financial Management Board (FMB), OPNAV, CNP, BSO) and formulate recommended responses to N8/N8B. 13. Develop/maintain current year controls based on a wide array of factors including recruiter manning, number of stations, marketing concepts, demographics, new stations, goals, historical costs, etc. 14. Develop/issue Operating Targets (OPTARS) based on Resource Authorizations, Spending Plan Control Figures, and Special Allotments. 15. Issue Annual Budget Call and other pertinent data calls. DIRECTOR, FINANCIAL PERSONNEL OFFERING DIRECT SUPPORT (FPODS) (N82) Function. Advise and represent NAVCRUITCOM on all financial matters including, but not limited to, presentation, defense, and execution of all resources. Manage budget execution for operating resources, including Operations & Maintenance, Navy (O&M,N); Other Procurement, Navy (OP,N); Research Development Testing and Development (RDT&E); and civilian manpower resources. Provide training to NAVCRUITDIST personnel and 8-5

7 headquarters staff on financial management issues. Perform inspections of NAVCRUITDISTs financial records and advise on corrective actions needed. 1. Manage budget requirements at activity level by forecasting, developing, and justifying budgets in compliance with statutory/regulatory guidance. Formulate budgets, develop justifications and present to stakeholders for feedback. 2. Develop and issue guidance and criteria for the collection and coordination of statistical data within the command. Prepare periodic progress reports and special statistical data as required. 3. Analyze budget plans to ensure that allocated resources are consistent with program plan and adhere to command policy. 4. Maintain fiduciary and managerial control of funds, costs, and all necessary records. 5. Maintain close liaison with the Defense Finance Centers to ensure proper accounting for appropriations and funds under the control of the command. 6. Develop and maintain a reporting system for the measurement and analysis of performance, program status, trends against approved programs, budget plans, and schedules. Report variances from the financial plan to responsible levels of management. 7. Ensure accuracy and integrity of all data within financial software/systems, to include, but not limited to, STARS/FL, FastData, and CARIS. 8. Prepare financial execution reports for NAVCRUITREG Commanders and Comptroller. 9. Develop performance standards and evaluate employee performance. Provide technical and administrative oversight, advice, and instruction to personnel assigned. 10. Manage civilian labor and cash awards to ensure proper budget execution within guidelines required by higher-level directives and command budget. 8-6