Financial Management Systems: Core Financial Systems at the 24
Chief Financial Officers Act Agencies (27-JUN-03, GAO-03-903R).
GAO was asked to identify the core financial systems used at each
of the CFO Act agencies as of September 30, 2002, and the status
of any agency plans to update core financial systems. Core
financial systems, as defined by the Joint Financial Management
Improvement Program, include managing general ledger, funding,
payments, receivables, and certain basic cost functions. The core
financial systems receive data from other financial and feeder
systems, such as acquisition, grant, and personnel systems, as
well as from direct user input, and provide data for financial
performance measurement and analysis and for financial statement
preparation.
-------------------------Indexing Terms-------------------------
REPORTNUM: GAO-03-903R
ACCNO: A07421
TITLE: Financial Management Systems: Core Financial Systems at
the 24 Chief Financial Officers Act Agencies
DATE: 06/27/2003
SUBJECT: Congressional oversight
Financial management
Financial management systems
Financial statement audits
Financial statements
Internal controls
Strategic planning
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GAO-03-903R
Page 1 GAO- 03- 903R Core Financial Systems United States General
Accounting Office
Washington, D. C. 20548 Page 1 GAO- 03- 903R Core Financial Systems
A
June 27, 2003 The Honorable Todd R. Platts Chairman, Subcommittee on
Government Efficiency and Financial Management
Committee on Government Reform House of Representatives
Subject: Financial Management Systems: Core Financial Systems at the 24
Chief Financial Officers Act Agencies
Dear Mr. Chairman: On April 8, 2003, we testified before your Subcommittee
on the fiscal year 2002 consolidated financial statements of the U. S.
government. 1 In that testimony, we provided our perspectives on major
issues relating to the U. S. government*s consolidated financial
statements for fiscal years 2001 and 2002, including impediments to
rendering an audit opinion on
consolidated financial statements. As a result of issues raised in our
testimony about the preparation of the consolidated financial statements
and the adequacy of financial management systems and controls at the 24
Chief Financial Officers (CFO) Act 2 agencies, you and other subcommittee
members asked a number of questions about issues surrounding the
consolidated financial statements. On June 16, 2003, 3 we responded to all
but your question related to the status of financial management systems
modernization agency by agency. As agreed with your office, the objectives
1 U. S. General Accounting Office, Fiscal Year 2002 U. S. Government
Financial Statements: Sustained Leadership and Oversight Needed for
Effective Implementation of Financial Management Reform, GAO- 03- 572T
(Washington, D. C.: Apr. 8, 2003). 2 Pub. L. No. 101- 576, 104 Stat. 2838
(1990). The Federal Emergency Management Agency
(FEMA), one of the 24 CFO Act agencies, was transferred to the new
Department of Homeland Security (DHS) effective March 1, 2003. With this
transfer, FEMA will no longer be required to prepare and have audited
stand- alone financial statements under the CFO Act. DHS, along with most
other executive branch agencies, will be required to prepare and have
audited financial statements under the Accountability of Tax Dollars Act
of 2002, Pub. L. No. 107- 289, 116 Stat. 2049 (Nov. 7, 2002). We did not
include DHS in our review because of its unique status as a new agency as
of March 1, 2003. We included FEMA in our review since FEMA was a CFO Act
agency as of September 30, 2002, and because information on FEMA*s core
financial system will be useful as it is incorporated into DHS. 3 U. S.
General Accounting Office, Responses to Posthearing Questions Related to
GAO*s
Testimony on the U. S. Government*s Consolidated Financial Statements for
Fiscal Year 2002, GAO- 03- 848R (Washington, D. C.: June 16, 2003).
Page 2 GAO- 03- 903R Core Financial Systems
of this letter, which address the remaining question, are to identify the
core financial systems used at each of the CFO Act agencies as of
September 30, 2002, and the status of any agency plans to update core
financial systems. To do so, we used publicly available information and
confirmed this
information with the CFO Act agencies, but we did not validate or verify
the information obtained or provided. Further details on our scope and
methodology are provided on page 7.
Core Financial Systems Core financial systems, 4 as defined by the Joint
Financial Management Improvement Program (JFMIP), 5 include managing
general ledger, funding,
payments, receivables, and certain basic cost functions. The core
financial systems receive data from other financial and feeder systems,
such as acquisition, grant, and personnel systems, as well as from direct
user input,
and provide data for financial performance measurement and analysis and
for financial statement preparation.
Enclosures I and II present detailed information on agencies* core
financial systems including the software being used as of September 30,
2002, when the core financial systems were implemented, which agencies are
planning
to acquire new systems, and the target date for implementation of any new
systems. Enclosure I includes 20 CFO Act agencies that reported they
generally have in place a single core financial system for the agency and
its subcomponent agencies and bureaus. In certain cases, more than one
core financial system was used by the agencies. Enclosure II provides
information on 4 agencies, the Departments of Defense (DOD), Justice
(DOJ), the Treasury, and Health and Human Services (HHS), that reported
having multiple core financial systems. Each of these 4 CFO Act agencies
has 5 or more subcomponent agencies, which maintain separate core
financial systems. However, the systems included in enclosures I and II
may not include all of the JFMIP- defined functions of a core financial
system.
4 Joint Financial Management Improvement Program (JFMIP), Core Financial
Systems Requirements, SR- 02- 01 (Washington, D. C.: November 2001). 5
JFMIP is a joint and cooperative undertaking of the Office of Management
and Budget, the Department of the Treasury, the Office of Personnel
Management, and GAO, working with federal agencies to improve financial
management practices throughout the government.
Page 3 GAO- 03- 903R Core Financial Systems
The following summary characteristics highlight key data included in
enclosures I and II about the 24 CFO Act agencies* current and planned
core financial systems as of September 30, 2002.
Core Financial Systems Software
The 24 CFO Act agencies used a variety of core financial systems software.
Ten agencies used only commercial- off- the- shelf (COTS) software
packages as their core financial systems. Two agencies, the Department
of Education, and the Small Business
Administration (SBA), exclusively used Oracle U. S. Federal Financials
software.
One agency, the Office of Personnel Management (OPM), exclusively used
American Management Systems (AMS) Momentum software package.
Four agencies, the Departments of Housing and Urban Development (HUD)
and Veterans Affairs (VA), the Nuclear Regulatory Commission (NRC), and
the Environmental Protection Agency (EPA), exclusively used AMS*s Federal
Financial System software package.
Three agencies, the Department of Labor (DOL), the Federal Emergency
Management Agency (FEMA), and the Social Security Administration (SSA),
exclusively used other COTS packages. Three agencies, the Department of
Energy (DOE), National Science
Foundation (NSF), and the National Aeronautics and Space Administration
(NASA), exclusively used custom software.
Six agencies used a mix of 2 systems: Five agencies had partially
implemented a new system in a number of
their respective bureaus as of September 30, 2002. These agencies were the
Agency for International Development (AID); Departments of Transportation
(DOT), State, and Agriculture (USDA); and the General Services
Administration (GSA).
One agency, the Department of the Interior (DOI), used both a custom and
a COTS software product.
Page 4 GAO- 03- 903R Core Financial Systems
Five agencies used a variety of core financial systems. DOD reported
100 core financial systems 6 in use in its subcomponent
agencies and bureaus of its total systems inventory of 2,114 systems.
DOJ*s subcomponent agencies used multiple core financial systems,
ranging from custom- built software, to some of the more common software
packages, such as those from AMS and SAP. HHS*s main subcomponent
agencies used either the Arthur Young
Federal Success software package or custom software. Treasury*s
subcomponent agencies and bureaus used a variety of
COTS packages, including AMS*s Federal Financial System and Momentum
products, SAP, and Peoplesoft Financials. One agency, the Bureau of the
Public Debt (BPD), cross- serviced several other agencies within Treasury
as well.
The Department of Commerce*s (DOC) major subcomponent agencies used
RELTEK*s Federal Financial Management System* a modified COTS product.
DOC*s other agencies used either custom software or COTS products. Age of
the Core
Financial Systems The age of the core financial systems ranged from
systems implemented in fiscal year 2002 to those implemented more than 30
years ago.
Five agencies* Education, NRC, SBA, OPM, and NSF* have fully implemented
new core financial systems since the beginning of fiscal year 2001.
Four agencies* FEMA, HUD, SSA, and VA* have systems implemented from 2
to 10 years ago.
Six agencies* DOC, AID, State, USDA, GSA, and DOT* were using both
legacy systems and new core financial systems implemented in parts of the
agencies as of September 30, 2002. For example, GSA used both a
6 This list was compiled from DOD*s *As Is Systems Inventory* as of
October 31, 2002.
Page 5 GAO- 03- 903R Core Financial Systems
custom system originally implemented in 1974 and AMS Momentum that it was
in the process of implementing as of September 30, 2002. Five agencies*
NASA, DOE, DOI, DOL, and EPA* have systems that were implemented more than
10 years ago. Four agencies* DOD, DOJ, HHS, and Treasury* used multiple
core financial systems that were implemented from the 1960s through 2001.
For example, DOD has some core financial systems that were originally
implemented in the 1960s and 1970s.
Software Selection Plans
Seventeen agencies 7 were planning to or were in the process of
implementing new core financial systems as of September 30, 2002. Of
this total, 11 have selected the software product they plan to use:
3 have selected AMS Momentum (AID, GSA, and State), 5 have selected
Oracle U. S. Federal Financials (DOE, DOT, VA, HHS,
and SSA), 1 has selected RELTEK Federal Financial Management System
(DOC), 1 has selected SAP (NASA), and 1 has selected AMS Federal
Financial System (USDA).
7 Treasury is among the agencies not planning to implement an agencywide
core financial system. However, several of its subcomponent agencies are
in the process of implementing core financial system software packages,
including the Internal Revenue Service and the Office of the Comptroller
of the Currency.
Page 6 GAO- 03- 903R Core Financial Systems
The remaining 6 agencies have not reached the software selection phase
of their acquisition process (DOD, DOI, DOJ, DOL, EPA, and HUD).
In DOD*s case, a complete business systems 8 modernization project 9 is
under way that proposes to revamp and integrate the systems used in DOD
entities as part of a DOD- wide transformation. DOJ plans to award a
contract for the acquisition of a core software
package in July 2003. Target Implementation Dates
Target implementation dates for the 17 agencies planning to implement new
core financial systems generally ranged from fiscal year 2003 to fiscal
year 2008, though one agency had not yet selected a target implementation
date. Three agencies plan to complete or have completed implementation
in
fiscal year 2003 (USDA, GSA, and NASA). Three agencies plan to complete
their implementations in fiscal year 2004 (SSA, DOC, and DOT).
Ten agencies have established target implementation dates ranging from 2
to 6 years in the future (AID, DOJ, DOL, HHS, EPA, HUD, VA, DOI, State,
and DOE).
One agency has not yet determined its target date for full
implementation (DOD).
8 Business systems include those that are used to support civilian
personnel, finance, health, logistics, military personnel, procurement,
and transportation. 9 See U. S. General Accounting Office, DOD Financial
Management: Important Steps Underway But Reform Will Require a Long- term
Commitment, GAO- 02- 784T (Washington, D. C.: June 4, 2002); DOD Business
Systems Modernization: Continued Investment in Key
Accounting Systems Needs to be Justified, GAO- 03- 465 (Washington, D. C.:
Mar. 28, 2003);
DOD Business Systems Modernization: Longstanding Management and Oversight
Weaknesses Continue to Put Investments at Risk, GAO- 03- 553T (Washington,
D. C.: Mar. 31, 2003).
Page 7 GAO- 03- 903R Core Financial Systems
Life Cycle Phase These 17 agencies were in different phases 10 of the
process to implement a new core financial system as of September 30, 2002.
Five agencies* HUD 11 , DOI, DOL, DOD, and EPA* were in the business
modeling and requirements phase.
One agency* DOJ* was in the analysis and design phase. Three agencies
were in the development phase: State which plans to
implement an agencywide COTS product, DOE, which plans to implement a
COTS- based product in October 2004, and VA, whose strategy includes a
phased- in approach beginning in October 2003.
Two agencies were in the testing phase: AID, which plans to implement
the COTS software currently used domestically in its overseas regional
offices, and HHS, which is using a phased rollout strategy with its
subcomponent agencies.
Six agencies* USDA, DOC, SSA, DOT, GSA, and NASA* were in the
deployment phase as of September 30, 2002. To identify and compile the
status of CFO Act agencies* core financial systems, we reviewed publicly
available information, including fiscal year 2002 performance and
accountability reports for the CFO Act agencies, related reports by those
agencies* Inspectors General (IG), as well as any reports that we issued
on this matter. We reviewed other publicly available
information, including agency, Office of Management and Budget (OMB), and
JFMIP Web sites to identify information on current core financial systems
and planned implementations. We also reviewed related OMB circulars,
including A- 127, 12 and JFMIP systems requirements for core
financial systems and its Framework for Federal Financial Management
Systems. 13 We shared the information we gathered on agencies* current 10
See definition of life cycle phases in endnote *a* of enclosure I. 11
According to HUD, this phase will begin in July 2003. 12 OMB Circular A-
127, Financial Management Systems, as revised by Transmittal Memorandum
No. 2, June 10, 1999. 13 JFMIP, Framework for Federal Financial Management
Systems, FFMSR- 0 (Washington, D. C.: January 1995).
Page 8 GAO- 03- 903R Core Financial Systems
and planned systems with the agencies and obtained confirmations,
corrections, or additional facts, but we did not independently validate or
verify the information obtained or provided. We conducted our work from
April to June 2003 in Washington, D. C.
We are sending copies of this letter to the Ranking Minority Member,
Subcommittee on Government Efficiency and Financial Management, House
Committee on Government Reform and the Chairman and Ranking
Minority Member, Subcommittee on Financial Management, the Budget and
International Security, Senate Committee on Governmental Affairs. Copies
will be made available to others upon request. This letter will also
be available at no charge on the GAO Web site at http:// www. gao. gov. If
you have any questions about this letter, please contact me at (202) 512-
9450 or thompsons@ gao. gov or Kay Daly at (202) 512- 9312 or dalykl@ gao.
gov. Key contributors to this letter were Adrien Atwood and Debra David.
We look forward to working with you and your staff on
related financial management systems issues. Sincerely yours,
Sally E. Thompson Director, Financial Management
and Assurance Enclosures I and II
Page 9 GAO- 03- 903R Core Financial Systems
Page 10 GAO- 03- 903R Core Financial Systems
Enclosure I
Current and Planned Core Financial Systems at 20 CFO Act Agencies Core
financial systems as of September 30, 2002
Agency Name Vendor and software name
COTS / modified COTS / custom Implementation date
Agency for International Development
Mission Accounting and Control System ( MACS) used overseas / Phoenix
MACS- NA/ Phoenix- AMS Momentum MACS- Custom /
Phoenix- COTS MACS- June 1982/ Phoenix- December 2000
Department of Commerce Commerce Administrative Management System ( CAMS) c
CAMS- Savantage
Solutions, Inc ( Formerly RELTEK) Federal Financial Management System (
FFMS) / Various ( see endnote c )
CAMS- Modified COTS/ Various ( see endnote c )
Various ( see endnote c ) Department of Energy Departmental Integrated
Standardized Core Accounting System ( DISCAS)
NA Custom April 1986 Department of the Interior Federal Financial System (
FFS) for
7 bureaus/ offices and ABACIS for the other 2 bureaus
AMS Federal Financial System / ABACIS- NA FFS- Modified COTS / ABACIS-
Custom FFS- 1992 / ABACIS
early 1980s Department of Labor Department of Labor Accounting and Related
Systems ( DOLAR$ ) Keane Federal Success Modified COTS October 1989
Deparmentt of Transportation Departmental Accounting and
Financial Information System ( DAFIS) / Delphi
DAFIS- NA / Delphi Oracle U. S. Federal Financials
DAFIS - Custom/ Delphi - Modified COTS
1982 Department of Education Financial Management Systems
Software ( FMSS) Oracle U. S. Federal Financials COTS January 2002
Environmental Protection Agency
Integrated Financial Management System ( IFMS) AMS Federal Financial
System Modified COTS 1988
Federal Emergency Management Agency
Integrated Financial Management Information System ( IFMIS) Digital
Systems Group IFMIS COTS October 1995
Enclosure I Page 11 GAO- 03- 903R Core Financial Systems
Planned core financial systems after September 30, 2002 Plans to acquire
new system? Name of
project/ system Vendor of
new system and software Planning start date
Target full implementation date Life cycle phase a Comments * mixed
systems
Yes AID plans to replace MACS with Phoenix
AMS Momentum July 2003 October 2005 b Testing phase
Yes, ongoing CAMS RELTEK Federal Financial Management
System d 1994 October 2003 Deployment phase
Yes I- MANAGE Standard Accounting
System ( STARS) Oracle U. S. Federal
Financials March 1999 October 2004 Development
phase I- MANAGE program will integrate financials with
human resources, budget formulation/ execution, payroll, travel and
procurement. Yes Financial and Business Management
System ( FBMS) To be
determined 2004 2008 Business modeling and requirements phase
FBMS project will support budget formulation, core financial, acquisition,
travel,
personal property/ fleet management, real property, financial assistance,
and enterprise management information functions. Yes To be determined To
be
determined 2 nd quarter of FY 2003 October 2006 Business modeling and
requirements phase
DOL plans to implement a new managerial cost accounting system. Yes,
ongoing Delphi Oracle U. S. Federal
Financials 1997 October 2003 Deployment phase The Federal Aviation
Administration is also in the
process of implementing a labor distribution/ cost accounting system.
No plans to acquire NA NA NA NA NA Yes Financial
Replacement System ( FinRS)
To be determined October 2002 FY 2007 Business modeling and requirements
phase EPA also plans to replace its
EPAYS and CPARS payroll systems and its MARS reporting system in FY 2003.
No plans to acquire NA NA NA NA NA As of March 2003, FEMA is
part of the new Department of Homeland Security.
Enclosure I Page 12 GAO- 03- 903R Core Financial Systems
General Services Administration National Electronic Accounting and
Reporting ( NEAR) / Pegasys NEAR- NA / Pegasys - AMS Momentum NEAR- Custom
/ Pegasys- COTS e NEAR- 1974 / Pegasys
Phase I- June 2000 Department of Housing and Urban Development
HUD' s Central Accounting Program System ( HUDCAPS) AMS Federal Financial
System Modified COTS October 1998 for
implementation as departmental general ledger
National Aeronautics and Space Administration
General Ledger Accounting System ( GLAS) g NA Custom 1970s
Nuclear Regulatory Commission
Federal Financial System ( FFS) AMS Federal Financial System i COTS May
2002 National Science Foundation Financial Accounting System NA Custom
April 2001 Office of Personnel Management
Government Financial Information System ( GFIS) AMS Momentum COTS August
2002
Small Business Administration Joint Accounting and Administrative
Management
System ( JAAMS) Oracle U. S. Federal Financials Modified COTS October 2001
Social Security Administration Financial Accounting System
( FACTS) Keane Federal Success Modified COTS October 1993 Department of
State Central Financial Management
System ( CFMS) / Regional Financial Management System ( RFMS) k
CFMS AMS Federal Financial System/ RFMS - AMS Momentum
CFMS COTS / / RFMS - Modified COTS l
CFMS - 1991 Department of Agriculture Central Accounting System ( CAS) /
Foundation Financial Information System ( FFIS)
CAS NA / / FFIS AMS Federal Financial System CAS - Custom / FFIS-
Modified COTS CAS- 1976
( Continued From Previous Page)
Core financial systems as of September 30, 2002 Agency Name Vendor and
software
name COTS /
modified COTS / custom Implementation date
Enclosure I Page 13 GAO- 03- 903R Core Financial Systems
Yes, ongoing Pegasys AMS Momentum May 1998 October 2002 Deployment phase
Phase II includes the
implementation of full accounts receivable, asset management and cost
allocation by October 2004. Pegasys was the official core financial system
at the end of October 2002. Yes HUD Integrated
Financial Management Improvement Project ( HIFMIP)
To be determined July 2003 March 2007 Business modeling and requirements
phase scheduled to begin in July 2003
Legacy insurance systems at the Federal Housing Administration ( FHA) to
be integrated by December 2006. f Yes Integrated
Financial Management Program ( IFMP)
SAP R/ 3 FY 2000 June 2003 Deployment phase h No plans to acquire NA NA NA
NA NA NRC implemented a COTS-
based cost accounting system in November 2002. j No plans to acquire NA NA
NA NA NA See endnote. j No plans to acquire NA NA NA NA NA A cost
allocation module will be added to GFIS with the
first phase planned for implementation in September 2003. No plans to
acquire NA NA NA NA NA
Yes Social Security Online Accounting and
Reporting System
Oracle U. S. Federal Financials
June 2001 j October 2003 Deployment phase Yes, ongoing Global Financial
Management
System ( GFMS) AMS
Momentum June 1998 GFMS Domestic FY 2005, , Overseas FY
2006 Development
phase Yes, ongoing FFIS AMS Federal
Financial System NR October 2002 Deployment phase Beginning in December
2003,
agency will start process for next core system implementation.
Planned core financial systems after September 30, 2002 Plans to acquire
new system? Name of
project/ system Vendor of
new system and software Planning start date
Target full implementation date Life cycle phase a Comments * mixed
systems
Enclosure I Page 14 GAO- 03- 903R Core Financial Systems
Department of Veterans Affairs Financial Management System AMS Federal
Financial System Modified COTS September 1995
( Continued From Previous Page)
Core financial systems as of September 30, 2002 Agency Name Vendor and
software
name COTS /
modified COTS / custom Implementation date
Enclosure I Page 15 GAO- 03- 903R Core Financial Systems
Legend COTS * Commercial- off- the- shelf NA * Not applicable NR * No
response
Source: GAO compiled. a To help categorize the current status of agencies*
systems implementation, we used the following
system development life cycle phases: (1) Business modeling and
requirements includes developing complete systems requirements,
establishing the *as is* model of the business processes, and meeting with
stakeholders. (2) Analysis and design addresses transforming the systems
requirements into a design of the "to be" system. This phase would also
include evaluation of vendor proposals and vendor selection. (3)
Development involves the development and modification of the system
software. (4) Testing covers verifying that all requirements have been
correctly developed and tested and
ensuring all identified defects have been documented and corrected. (5)
Deployment includes training end users, converting data, putting the
software into service, verifying that all requirements have been correctly
implemented, and planning for the operations and support phase of software
components. (6)
Operations and support involves the monitoring of product integrity and
ensuring the ongoing completeness and correctness of the system. b AID and
the State Department have agreed to integrate their separate Momentum
applications into
one application with two databases with full implementation expected in
October 2005 following deployment of Phoenix to AID*s overseas offices. c
The agencies and bureaus of the Department of Commerce, which had not
implemented CAMS as of September 30, 2002, used other core financial
systems, including custom systems (implemented in
the 1980s), AMS Momentum (implemented in 2002) and cross- servicing with
the Department of the Interior. d Three Commerce bureaus will not
implement CAMS, including the U. S. Patent and Trademark Office,
the International Trade Administration, and the National Technical
Information Service. e According to GSA, all enhancements to the product
were added to the baseline product by the vendor. f Peoplesoft general
ledger module implemented at FHA in October 2002.
g NASA has 9 centers, its headquarters offices and the Jet Propulsion
Laboratory, each of which had its own custom- built financial systems
until each center*s conversion to the new core financial system in FY
2003.
h See U. S. General Accounting Office, Business Modernization:
Improvements Needed in Management of NASA*s Integrated Financial
Management Program, GAO- 03- 507 (Washington, D. C.: Apr. 30, 2003). i
NRC's service provider for FFS is the Department of the Interior's
National Business Center.
j This agency will adopt the Department of the Interior*s personnel/
payroll services in FY 2004. Yes Core Financial
and Logistics System (Core FLS)
Oracle U. S. Federal Financials
June 1999 March 2006 Development phase VA has also selected the
software to be used in the logistics module of the core financial system.
Planned core financial systems after September 30, 2002 Plans to acquire
new system? Name of
project/ system Vendor of
new system and software Planning start date
Target full implementation date Life cycle phase a Comments * mixed
systems
Enclosure I Page 16 GAO- 03- 903R Core Financial Systems
k The solicitation for the software purchase was released in June 2001. l
CFMS accounts for State*s domestic financial activity, while RFMS is for
overseas activity. m State uses a custom disbursement module in its
regional financial management system.
Enclosure I Page 17 GAO- 03- 903R Core Financial Systems
Page 18 GAO- 03- 903R Core Financial Systems
Enclosure II
Current and Planned Core Financial Systems at 4 CFO Act Agencies Core
financial systems as of September 30, 2002
Agency Subagency Name Vendor and software name
COTS / modified COTS / custom Implementation date
Department of Defense 100 core systems b Various Various 1960s, 1970s,
1980s, and 1990s
Department of Justice c DOJ No consolidated core financial system NA NA NA
Department of Justice BOP Financial Management
Information System (FMIS2) NA Custom October 1999
Department of Justice OJP Integrated Financial Management Information
System (IFMIS)
Digital Systems Group- Financial Management System Software
Modified COTS December 1998 Department of Justice INS Financial Accounting
Control System
(FACS)/ Federal Financial Management System (FFMS)
FACS * NA/ Savantage Solutions, Inc. (formerly RELTEK) -FFMS
FACS * Cust om /FFMS * Modified COTS
October 1997 Department of Justice FPI Millennium System SAP Modified COTS
May 2000 Department of Justice DEA Federal Financial System (FFS) Cross-
serviced by DOI Modified COTS October 1998 Department of Justice FBI
Financial Management
System (FMS) Geac Computer Corporation
Limited, Geac Enterprise Server E Series
Modified COTS October 1985 Department of Justice OBDs FMIS2 NA Custom
December 2002
Enclosure II Page 19 GAO- 03- 903R Core Financial Systems
Planned core financial systems after September 30, 2002 Plans to acquire
new system?
Name of project / system
Vendor of newsystem and software Planning
start date Target full
implementation date Life cycle phase a Comments - mixed
systems
Yes Not yet decided To be determined Varies To be determined Business
modeling and requirements
phase Implementation of a core financial system( s) for
DOD is a long- term effort due to the significant number of systems and
complexity of the Department. Yes United
Financial Management System Project
(UFMS) To be
determined April 2002 October 2007 Analysis and design phase COTS award
projected * July 2003. Implementation and integration contract to follow.
UFMS includes
integrated procurement & e- travel solutions.
Part of UFMS Implementation UFMS To be
determined October 2004 October 2006 Analysis and design phase
Part of UFMS Implementation UFMS To be
determined October 2004 October 2006 Analysis and design phase
NA NA NA NA NA NA In March 2003, INS was transferred to the Department of
Homeland Security.
No plans to acquire NA NA NA NA NA Current COTS satisfies
commercial/ manufacturing business requirements unique to FPI. FPI is not
included in UFMS Project.
Part of UFMS Implementation UFMS To be
determined October 2003 October 2005 Analysis and design phase
Part of UFMS Implementation UFMS To be
determined August 2002 October 2004 Analysis and design phase
Part of UFMS Implementation UFMS To be
determined October 2005 October 2007 Analysis and design phase Also
supports the Working
Capital Fund and Asset Forfeiture Fund/ Seized Asset Deposit Fund
reporting entities.
Enclosure II Page 20 GAO- 03- 903R Core Financial Systems
Department of Justice USMS Standardized Tracking Accounting and Reporting
System (STARS) at headquarters, Financial Management System
(FMS) used by district offices
STARS -ieFARS ACS Government Solutions Group
/FMS * NA STARS *Modified
COTS/ FMS * Custom October 1997 Department of Health and Human Services d
HHS NA NA NA NA Department of Health and Human Services
PSC CORE Arthur Young* Federal Success Modified COTS 1992
Department of Health and Human Services
FDA General Ledger Accounting System (GLAS)
NA Custom FY1968- FY1969 Department of Health and Human Services
CDC Total On- Line Processing System (TOPS)
Arthur Young* Federal Success Modified COTS 1991
Department of Health and Human Services
NIH Central Accounting System (CAS) NA Custom Mid- 1970s Department of
Health and Human Services
CMS Financial Accounting and Control System (FACS)
Arthur Young* Federal Success Modified COTS 1980s
Department of the Treasury e Treasury No consolidated core financial
system f NA NA NA
Department of the Treasury BPD Federal Financial System (FFS) American
Management Systems (AMS) Federal Financial System (FFS)
COTS October 1994
(Continued From Previous Page)
Core financial systems as of September 30, 2002 Agency Subagency Name
Vendor and
software name COTS /
modified COTS / custom Implementation date
Enclosure II Page 21 GAO- 03- 903R Core Financial Systems
Part of UFMS Implementation UFMS To be
determined October 2003 October 2005 Analysis and design phase
Yes Unified Financial Management System (UFMS)
Oracle U. S. Federal Financials
July 2001 April 2007 Testing phase Part of the UFMS implementation
UFMS Oracle U. S. Federal Financials
January 2004 April 2007 Development phase
Part of the UFMS implementation
Financial Enterprise Solutions (FES)
Oracle U. S. Federal Financials
July 2003 May 2005 Development phase FES is the FDA- named
project that is part of the full UFMS implementation.
Part of the UFMS implementation
UFMS Oracle U. S. Federal Financials
October 2002 October 2004 Development
phase Part of the UFMS implementation
NIH*s Businessand Research Support System (NBRSS)
Oracle U. S. Federal Financials
1999 October 2002 Deployment phase NBRSS is the NIH- named project that is
part of the full UFMS implementation.
Part of the UFMS implementation
Healthcare Integrated General Ledger Accounting System (HIGLAS)
Oracle U. S. Federal Financials
2000 September 2007 Development phase HIGLAS is a second
component of UFMS. HIGLAS is a separate core system from the one used by
other subagencies.
No plans to acquire NA NA NA NA NA
Yes Oracle U. S. Federal Financials Oracle U. S. Federal
Financials NR October 2002 Deployment phase BPD implemented the
Compusearch acquisition application *Prism* in January 2002
Planned core financial systems after September 30, 2002 Plans to acquire
new system?
Name of project / system
Vendor of newsystem and software Planning
start date Target full
implementation date Life cycle phase a Comments - mixed
systems
Enclosure II Page 22 GAO- 03- 903R Core Financial Systems
Department of the Treasury ATF Financial Resources
Desktop (FRED) AMS Momentum Modified COTS October 1999
Department of the Treasury BEP BEP Management
Information System (BEPMIS)
SSA Global Technologies CAS
COTS 1984 Department of the Treasury USCS FFS and SAP R/ 3
Phase I AMS FFS /SAP R/ 3 FFS -Modified COTS/ SAP Modified
COTS FFS - October 1992
/SAP - April 2002 Department of the Treasury DO FFS AMS FFS COTS BPD began
crossservicing DO in February 2001
Department of the Treasury FinCEN FFS/ SAP R/ 3 Phase I AMS FFS /
SAP R/ 3 FFS -Modified COTS/ SAP Modified
COTS FinCEN is crossserviced
by USCS Department of the Treasury IRS Automated Financial Systems (AFS)
AMS FFS Modified COTS October 1992
(Continued From Previous Page)
Core financial systems as of September 30, 2002 Agency Subagency Name
Vendor and
software name COTS /
modified COTS / custom Implementation date
Enclosure II Page 23 GAO- 03- 903R Core Financial Systems
NA This bureau was transferred to the Department of Justice in 2003.
No plans to acquire NA NA NA NA NA
Yes, ongoing SAP R/ 3 Release II and III
SAP R/ 3 1995 Release II is scheduled for implementation in October 2003
and will include procurement and
asset management capabilities.
The scheduled implementation date for Release III is October 2004, but
this date is subject to review by the Department of
Homeland Security (DHS).
Deployment phase This bureau was transferred to DHS.
An accounts receivable subsidiary ledger that will support the Automated
Commercial Environment (ACE) is scheduled for implementation in March
2004, but this date is subject to review by DHS.
Yes Oracle U. S. Federal Financials Oracle U. S. Federal
Financials October
2003 BPD will begin cross- servicing DO using Oracle
in October 2003. Testing phase BPD will begin cross
servicing DO to use the Compusearch acquisition application *Prism* in
October 2003. No plans to acquire NA NA NA NA NA USCS staff use FFS and
SAP R/ 3 to perform FinCEN*s financial management activities.
Yes Integrated Financial System
SAP R/ 3 October 2000 Release 1:
October 2003 Testing phase Release 1 will include core financial
functionality. Release 2, to be implemented in August 2005, will include
asset management functionality.
Planned core financial systems after September 30, 2002 Plans to acquire
new system?
Name of project / system
Vendor of newsystem and software Planning
start date Target full
implementation date Life cycle phase a Comments - mixed
systems
Enclosure II Page 24 GAO- 03- 903R Core Financial Systems
Department of the Treasury FMS FFS AMS FFS COTS BPD began crossservicing
FMS in June 1999
Department of the Treasury OTS FFS AMS FFS COTS BPD began crossservicing
OTS in October 2002
Department of the Treasury USSS Financial Management
and Accounting System (FMAS) Keane Federal
Success Modified COTS October 1988
(Continued From Previous Page)
Core financial systems as of September 30, 2002 Agency Subagency Name
Vendor and
software name COTS /
modified COTS / custom Implementation date
Enclosure II Page 25 GAO- 03- 903R Core Financial Systems
Legend COTS - Commercial- off- the- shelf NA - Not applicable NR - No
response
Source: GAO compiled. a To help categorize the current status of agencies*
systems implementation, we used the following
system development lifecycle phases: (1) Business modeling and
requirements includes developing complete systems requirements,
establishing the *as- is* model of the business processes and meeting with
stakeholders. (2) Analysis and design addresses transforming the systems
requirements into a design of the "to- be" system. This phase would also
include evaluation of vendor proposals and vendor selection. (3)
Development involves the development and modification of the system
software. (4) Testing covers verifying that all requirements have been
correctly developed and tested and
ensuring all identified defects have been documented and corrected. (5)
Deployment includes training end users, converting data, putting the
software into service, verifying that all requirements have been correctly
implemented and planning for the operations and support phase of software
components. (6) Operations and support involves the monitoring of product
integrity and ensuring the ongoing
completeness and correctness of system. b DOD is still reviewing and
analyzing its systems inventory as part of its business systems
modernization and therefore, this list may or may not be complete. This
list was compiled from DOD*s *As Is Systems Inventory* as of October 31,
2002. c Department of Justice: BOP: Bureau of Prisons, OJP: Office of
Justice Programs, INS: Immigration
and Naturalization Service, FPI: Federal Prisons Industries, Inc, DEA:
Drug Enforcement Agency, FBI: Federal Bureau of Investigation, OBDs:
Offices, Boards and Divisions, USMS: United States Marshals Service. d
Department of Health and Human Services: PSC: Program Support Center, FDA:
Food and Drug
Administration, CDC: Centers for Disease Control and Prevention, NIH:
National Institutes of Health, CMS: Centers for Medicare and Medicaid
Services. Yes Oracle U. S. Federal Financials
Oracle U. S. Federal Financials (crossserviced
by BPD) February 2003 BPD will begin
cross- servicing FMS in October 2003
Testing phase Yes Oracle U. S. Federal Financials
Oracle U. S. Federal Financials (crossserviced
by BPD) NR BPD will begin
cross- servicing OTS in October 2004
Business modeling and requirements phase
Yes Enterprise Financial Management System (EFMS)
Oracle U. S. Federal Financials
August 2001 April 2004 Development
phase This bureau was transferred to DHS in
March 2003.
Planned core financial systems after September 30, 2002 Plans to acquire
new system?
Name of project / system
Vendor of newsystem and software Planning
start date Target full
implementation date Life cycle phase a Comments - mixed
systems
Enclosure II Page 26 GAO- 03- 903R Core Financial Systems
e Department of Treasury: BPD: Bureau of the Public Debt, ATF: Alcohol,
Tobacco and Firearms, BEP: Bureau of Engraving and Printing, USCS: United
States Customs Service, DO: Departmental Offices, FinCEN: Financial Crimes
Enforcement Network, IRS: Internal Revenue Service, FMS: Financial
Management Service, OTS: Office of Thrift Supervision, USSS: United States
Secret Service. Treasury*s other bureaus, not included above, used a
variety of COTS packages. f Although Treasury does not have an agencywide
core financial system, it does utilize automated tools and a central data
warehouse for analysis and reporting.
(198191)
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