army cost management & financial transparency mit cdoiq symposium 23 july 2014 mort anvari

AMERICA’S ARMYTHE STRENGTH OF THE NATION

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Army Cost Management & Financial Transparency

Executive Comptroller Course

22 October, 2015

Ft Belvoir - Humphrey Engineer Center

Mort Anvari

Director, Programs and Strategy

US Army, ASA(FM&C)http://www.anvari.net/

http://h222767.temppublish.com/

http://www.anvari.net/






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Army Financial Transparency

Challenges

• DOD Audit Readiness

• Visibility into Cost and Spending

• Meaningful Business Analytics for Decision Making

• Financial System Interface Errors and Rework

Progress

• Cost Culture and Cost Management (CM) Initiatives

• Army General Fund Enterprise Business System (GFEBS)

• Addressing Financial Material Weaknesses - LSS

• Army Financial Benefits Reporting and Tracking (AFBRT)

• Army CM Steering Group

• Army Financial Management Optimization (AFMO)

2

Opportunity

• Army Cost Data Capture Strategy and CM


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Army Financial Management Optimization

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Prioritized, Aligned, and Optimized Cost Data Capture

Improve data quality and cost data visualization tools for decision making. Incorporate rigorous Cost Management in funding decision to reduce future cost risk. Plan for capture of execution data in support of CM and PPBE processes.

Integrate Cost Management into PPBE and Core End-to-End processes

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Cost Management Data Capture Strategy


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4. Funding

2. Contracts

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Full Visibility - Big Cost Data

2.Co

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cts

3.Se

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1. Customers

4.Fu

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g5.

Cost

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Multi-dimensional Polygon Cost Visibility

1- Customers by Contracts2- Customers by Services 3- Customers by Funding4- Customers by Cost Centers5- Contracts by Service6- Contracts by Funding7- Contracts by Cost Centers8- Services by Funding9- Service by Cost Centers10 –Funding by Cost Centers

for 10 views 45 cost visibility table is needed

Views

# Tables = N * (N-1) / 2

Org, Year, Supplier, Type . . ?

. . .. . . .

3. Services

3

2 5

4

6

7

8

9 10

1

Enterprise CM Data Need


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Cost Attribution Models

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Data Views


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Cost Management Data Architecture

Presentation Layer

DataWarehouse & Information ManagementLayer

Data IntegrationLayer

Data SourcesLayer

Data Marts

Dash BoardsReports Analysis

Data Warehouse(AESIP)

OLAP

ERPsFile Systems

SOA, ESB,Web

ETLUnstructured Data

Databases Unstructured DataSources

BI Engine

A

B

GCSS-AIPPS-A

GFEBS

GFM-DI

Co

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on

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Data Standardization

7High Cost of Data Standardization at Data Source Layer ?


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Army Cost Management (CM) is working

Technology4. Data Quality (ERP Cost Data, Performance Metrics)5. Tools & Models (Analytics, BI)

Process6. Cost Planning (Cost Estimates, …...)7. Cost Analysis (CBA, AoA, ….)8. Cost Integration to Requirement, Acquisition & Resource 9. Cost Control (LSS, AFBRT, …..)

CM Goal: Better Value for Lower Cost• Stewardship of nation’s resources • Cost informed decision making• Continuous improvement• Accountability for costs• Tracking progress

Data Quality

Cost Analysis

Training

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People1. Leadership Commitment2. Training3. FM Workforce (AFMO)

CM Maturity Model

CM Process Model


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Perform Cost

Analysis

Perform Cost

Controlling

Perform Cost

Planning

Perform Cost

Accounting

Develop & Maintain Cost

Model

Compare Results to Plan

Process Improvement

Adjust TargetsSelect Method of Control

Implement (changes to) Policies & Procedures

Manage Tradeoffs

Capture Actual Costs

Perform Cost Assignment

Perform Period End Close

Capture Actual Outputs

Capture Actual Costs

Perform Cost Assignment

Perform Period End Close

Capture Actual Outputs

Establish Planned Output

Establish Planned Costs

(inputs)

Develop Cost and Performance

Targets

Develop Metrics

Determine Cost

Objectives

Maintain Cost Model

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Army Cost Management End-to-End Process

CM Process Activities Level One

CM Process Activities Level

Two


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Army Cost Management and PPBE

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Integrating Cost Management with

PPBE Process


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Aligned CM to PPBE


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CM Activities and PPBE Phases

Planning Programming Budgeting Execution(6 - 10 Years) (6 Years) (1-2 Years) (Current Year)

HQDA

Strategic Decision-Making:

- Cost Benefit Analysis

- Analysis of Alternatives

- Army Cost Position (LCCE)

- Cost Models / Tools * FORCES Costing Model * Capability Costing Tool

- Cost of Army - Workforce Analysis

Outyear Forecasting: - Cost Factors & Models * TRM/OSMIS * FORCES Costing Model * AMCOS / Civ Pay Rates - Army Cost Position (LCCE) - Contingency Cost Model - CBA's, LSS - Incorporate AFBRT Benefits

Formulation / Justification: - Cost Factors * OPTEMPO Cost Factors

* Mil Pay Rates * Civ Pay Rates - Cost & Spend Plans - Include AFBRT Initiatives - Historical Trend Analysis - Establish Should Cost Goals

Allocation/Funds Distribution: - Cost Analysis to Support * Cash Management * Reprogramming * Rate of Executution - Budget vs Actual (Variance) - Monitor Will /Should Cost - Track Cost Savings (ARFIT) - Mid-Year Reviews

Command / DRU

Strategic Planning:

- Cost Benefit Analysis

- Cocept Plans

- Workforce Mgmt - Submit Initiatives to AFBRT

- Trend Analysis

- Cost Models / Tools - Investment Decisions - Identify Efficiency Initiatives

Outyear Plans / Controls: - Cost Targets/ - Annual Efficiency Goals - Assess Cost & Spend Plans - Plan Output (Capacity Mgmt) - Cost Benefit Analysis - Trade Space Analysis - Establish AFBRT Milestones

- TRAPS

Measure & Control:

- Variance Analysis (Cost & Output) - Benchmarking Best Practices - Adjust Cost Targets - Mid-Year Reviews - Measure Reduction Initiatives - Adjust Allocation Rules

Operational Activity

Operational Planning:

- Establish Annual Cost Plans - Set Output Goals / Objectives - Optimize Capacity - Adjust to Directives (e.g. TRAPS) - Establish Activity Rates (Labor / Equip) - Estimate OH Allocations

Continuous Improvement: - Qtrly Cost Mgmt Reviews - Variance Analysis * Resources (Inputs) * Labor Rates * Output (Unit Cost, Qty) - Budget vs Actual (Variance) - OH Allocations

- Product/Service $, Customer $


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• Costs are typically tracked vertically either by organization level and then by commodity (examples: Civilian labor at AMC HQ, Fuel at the 101st CAB, travel costs at ATEC) OR by key 4 line of accounting o Fund (APPN, FY, Base/Supplemental); Command; SAG/APE; and MDEP

• The costs for “horizontal” Army processes are typically not tracked, particularly those that cross organizational boundaries, yet processes are how the Army accomplishes its primary Title 10 missions—training, equipping, recruiting, acquiring, maintaining, etc.

• The full fielding of the General Fund Enterprise Business System (GFEBS) provides unprecedented capability to better determine Army costs

• Budget constraints place a greater emphasis on better informed decision making

Current Situation

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Financial Management & Performance Assessment

Dash BoardsReports AnalysisDECISIONS

UNSTRUCTURED DATADATA SOURCES, FILE SYSTEMS, dB’s

CM Maturity

KNOWLEDGE

INFORMATION

DATAERP SYSTEMS

Decision Makers Span of Control & Influence (SC&I)

What questions are decision makers asking regarding cost & performance?

What knowledge is required to make cost & performance decisions?

Which systems provide cost & performance data?

How do organizations correlate cost to performance?

Which processes generate the cost & performance data?

COST MANAGEMENTPERFORMANCE MANAGEMENT

Correlate

Customer

Output

Process

Input

Supplier14


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and Performance Assessment (FPA)

Goal: To develop a repeatable and scalable process to correlate financial resources to performance measures that align with readiness and effectively measure outcomes throughout the Army Enterprise that aligns with the overall Defense Strategy.

Initiatives: FM&C has actively been working Cost Management, Performance Management, Cost of Training and Cost of Recruiting initiatives to enable improved Resource Informed Decision Making across the Army Enterprise.

Next Steps: • Utilize the Justification Books to define Performance Criteria and Evaluation Summaries

to set FPA measures, align with Title 10 Functions and E2E Processes• Complete a proof-of-concept project to improve the OP-5 report for SAG 432 for O&M. • Begin addressing Cost of Logistics Readiness.• Replicate best practices from SAG 432 project to all SAGs and all appropriation J-Books. • Develop a FPA architecture to design strategically relevant and aligned dashboards for

Enterprise wide RIDM. • Integrate FPA into PPBE process, POM development and budget formulation process for

optimized financial execution.

Sept 2015 – Dec 2015

Implementation

• Improve all SAG• Design dashboards based on

SAG FPA• Implement FPA to support

Resource Informed Decision Making (RIDM)

Development

• Financial Management & Performance Assessment (FPA) Model

• SAG 432 Improve OP-5 project

• Build PM architecture• Cost of Logistics Readiness

Concept Initiatives

• Data Capture Strategy• FM and PM Correlation• Cost of Training• Cost of Recruiting

Realization

• Integrate FPA into PPBE process

• CPI SAG OP-5 process• Expand RIDM model to

Enterprise• Manage and evolve

Oct 2014 – Aug 2015 Sept 2016 – 2017

Timeline/Milestones

Jan 2016 – Sept 2016

Strategic Alignment:SD 3, SA 6, FMC 1, 2, 4

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TITLE 10 FUNCTIONS(1) Recruiting(2) Organizing(3) Supplying(4) Equipping

(5) Training(6) Servicing

(7) Mobilizing(8) Demobilizing(9) Administering(10) Maintaining

(11) Construction-E(12) Construction-B

1. Which Title 10 function best describes the mission?

2. Identify the span of control and influence your organization has on that function?

3. What performance measures are needed to show the organization is meeting the Title 10 requirements?

4. What data sources are available or need to be discovered that will reflect resource execution?

5. Which process are utilized to deliver products and services that meet Title 10 deliverables?

Financial and Performance Assessment (FPA)Align to Title 10 Functions

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Financial and Performance Assessment (FPA)Align to E2E Processes

1. Identify Span of Control and Influence along an E2E process.?

2. What decisions will be made that require information and financial resources?

3. What performance measures are needed and what BI is required for dashboards?

4. What systems and data will provide the data for resource informed decision making?

ARMY End-to-End ProcessesProcure-to-Pay (P2P)Order-to-Cash (O2C)Budget-to-Report (B2R)Cost Management (CM)Acquire-to-Retire (A2R)Hire-to-Retire (H2R)Deploy-to-Redeploy/Retrograde (D2RR)Concept-to-Product (C2P)Environmental Liabilities (EL)Service Request-to-Resolution (SR2R)Plan-to-Stock (P2S)Market-to-Prospect (M2P)Prospect-to-Order (P2O)Service-to-Satisfaction (S2S)Proposal-to-Reward (P2R)

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ARMY MISSION

FULL SPECTRUM CAPABILTIES

Enterprise FPA

Readiness RIDM

MDEP1MDEP2MDEP3MDEP4MDEP5MDEP1MDEP2MDEP3MDEP4MDEP5MDEP1MDEP2MDEP3MDEP4MDEP5

PEGxx$$

PEGyy$$

PEG$$

QTYs

QTYs

QTYs

SAG Financial Summary

DRUs, PEOs, PMs, etc

OUTCOMES

ARMY STRATEGIC PLAN

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• Overall objective: Develop a transferable Army framework which will allow leaders to see the total and sub-elements of cost for key Army processes which will then enable better decision-making

• Method:– Lay out the process steps and stakeholders– Determine the relevant costs and where the data resides– Determine the measures of performance desired from the process– Determine how Army leaders could best use cost and correlated performance data to

make better decisions regarding Army recruiting– Based on feedback and results, develop the necessary policy and DOTLMPF

implications needed to expand the framework and methodology to other Army processes

• Why Recruiting for this Pilot?– Multiple stakeholders and organizations– Varied costs– Outcomes are critical for the Army

Recruiting Cost Management Case Study

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Correlate Recruiting Costs to Performance

Dash BoardsReports AnalysisDECISIONS

CM Maturity

KNOWLEDGE

INFORMATION

DATA

Decision Makers Span of Control & Influence (SC&I)

Army leaders can assess cost/recruit, advertising effectiveness, retention rates, and other decisions

Recruiting knowledge can analyzed through BI reports, dashboards, and analysis

Recruiting cost and budget data, along with other data sources

DASA-CE & OBT provideUSAREC, USAMEPCOM, & TRADOC cost and performance correlation support

Recruiting, assessment & training cost and performance data from core processes

COST MANAGEMENTPERFORMANCE MANAGEMENT

Customer

Output

Process

Input

Supplier

GFEBS PROBE

Correlate

Financial Flow ManagementCore Processes

Human Resource ManagementCore Processes

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SMS Dashboards (Notional)

Recruiting Performance Dashboard

TRADOC Pass rates

USAREC Monthly Costs

USMEPCOM reject rates Delays-TTHSRetraining

Retention Score

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B

Army Enlisted Accession Landscape

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Army Goals• Increase quality of recruits• Decrease attrition• Decrease disability discharges• Optimize mix of recruiters, incentives &

marketing• Enhance mental toughness and resilience• Minimize time to surge

Enlistment Incentives• Base Pay• Signing Bonus• Educational Benefits• Army Schools

External Factors• National Unemployment Rate• Military Propensity• Service sector pay & benefits• Perceived risk of war, injury, family

separation

IMT Attrition (12%)1st Unit Attrition (24%)• Misconduct• Drug or Alcohol• Physical Condition not Disability• Parenthood/Pregnancy• Disability

Levers• Enlistment Incentives• Recruiter Staffing• Advertizing Resources• AFQT Minimum Standards• Physical Qualification

Standards• Waiver Policy• Longer DEP / Basic Physical

Conditioning

Physical Conditioning

Mental Toughness

AFQT

Quality Input

Trained & ReadySoldiers

Attrition

Balancing trade space between resources, quality, and quantity

Initial Military Training


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Army Recruiting Functions by Organizations

G1/M&RA G2 AMRG TRACAccessions

BrigadeUSAREC Schools MEPCOM ARNG USAR USACE

ARI, CAA, FM&C, RAND

Accessions Research & Analysis P P P PAdvertising P POther Marketing (Marksmanship, ..) PRecruiter School PRecruiting Stations Facility Cost PRecruiting Operations Cost P PExamining & Entrance Processing PStaff Mil Pay P P P P P P PRecruit Incentive Pay & Educational Benefits PRecruit Background Investigations PBasic / One Station Unit Training PAdvanced Individual Training PInitial Military Training Student Mil Pay P Excluded - Disability Attrition

OA22 TRADOC

Functions / Cost Centers


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External Factors Controlled Factors

Eligible Workforce Size Policy and Standards

Propensity for Military Life Marketing and Branding

Civilian Educational Benefits Competitive Educational Benefits

U.S. Unemployment Rate Competitive Pay

Economic Alternatives Bonuses and Incentives

1

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4

5

6 7

8

Army Recruiting

Policy

Setting

Market Research

Facility Planning

Advertising

Outreach

State Level Recruiting Recruiting

Entrance

Processing Initial

MilitaryTraining

$128M

$325M

$95M

$834M

$49M

$50M

$1,427M

Army Recruiting

$2.9B

# 16M

# 65K

# 60K

# 53K

$2.9B Army Recruiting • Includes: AC/RC OMA & MPA• #14,700 Soldier Recruiters & Staff• #60K AC Mission; • 43,650 ARNG; 18,300 USAR Mission• $24,000 Recruiting $/Recruit AC/RC• $25,000 Recruiting $/ Recruit AC only

#5,621 #8,604

#262

#19

Army Enlisted Recruiting (FY14 Look)

#233

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#5

$1M

Notional Example:


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Army Enlisted Recruiting & IMT PipelineFY14 OMA Cost Drivers

25

$345

$

$706$298

$121$97

$97

Recruiting and IMT, AC/RC OMA $1.8BMPA $4.7BAMMO $0.1BTotal $6.7BMil Staff Auth #28,000Student FTE #41,500

# 5,621

#9,879

# 252

# 262# 11,961


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Cost of Recruiting (Scope)

1. O&M

2. Staff MPA

3. Student MPA

4. Base Ops

Costs selected are foundational to

answer performance questions:

Recruiting Performance

Measures:• USAREC

Retention Rates

• USMEPCOM reject rates

• TRADOC Pass rates

• Delays-TTHS

• Issues

• Rework

• Retraining

• Early Discharge

• Accessions rate26

Notional Example:


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Visualization of Cost Interdependencies

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Army Cost Management Steering Group

Cost and Performance Knowledge

enables Resource Informed

Decision Making

1st meeting on18 November 2014


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Army Cost Management Architecture

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CM E2E ProcessCM Technology Tools

CM Training & Workshops

AFBRT

CM Model

Big Data Analytics

& BIPM

Dashboards

ERP Data

PPBE Enterprise

Cost Models

BIG DATA

COST & PERFORMANCE MANAGEMENT

PPBE

FORCE 2025 PPBE

TAA

APS

http://www.google.com/url?sa=i&rct=j&q=&esrc=s&frm=1&source=images&cd=&cad=rja&uact=8&docid=DxYlBXhnAeFSlM&tbnid=xzCZW5qh550iVM:&ved=0CAcQjRw&url=http://en.wikipedia.org/wiki/United_States_Army&ei=67cpVISzHKHG8QGQjYCoBA&bvm=bv.76247554,d.cWc&psig=AFQjCNFVdwbdV5plsNkYCvKp_yDXK7AHaA&ust=1412106571888453












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Army Cost Management Architecture

Cost Performance knowledge will improve with subsequent iterations

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Army Enterprise Cost Management Needs & FM Transparency

Data Capture Strategy (Big Data)

Advanced Analytics

Advanced Capabilities


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External

• To aid in building budget materials.

• Justify budget decisions to OSD and congressional staff.

Internal (Army Senior Leader questions)

• What is the readiness impact if we assume more risk in funding?

• How much funding can be reduced and still maintain minimum required deployable units?

• Where is the knee in the curve between cost and readiness?

• Major funding reductions put readiness at risk.

• If we don’t know what readiness cost how can we say it’s not enough.

Why Readiness Costing is Needed?

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Cost of Readiness Example


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Read

ines

s/Re

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Capacity/Cost

As-

Is R

equi

rem

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Target Readiness Level

TargetCapacityMinimum Readiness Level

Under Capacity

MarginalCapacity

Over Capacity

ABCD

Fut

ure

Req

uire

men

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Cumulative Distribution/Density Function (CDF)32

Readiness & Requirements Capacity & Cost

A Conceptual Model


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FY14 FY15 FY16 FY17 FY18 FY19 FY20

A B C D

Notional Example:Cost of Readiness for Personnel

Readiness Component Capacity BaselineCapacity’s Impact on Readiness

Cost

Illustrative Data

Illustrative Data

Zone Capacity/Cost Readiness

A No Change

B

C

D Under Capacity Below Minimum

Readiness Component

A B C D

Personnel P

Supply-on hand P

Readiness-Equipment P

Training P

Readiness/Requirements vs. Capacity/Cost

Requirement

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Illustrative Data

Cost of Readiness Example


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Big Data !

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AESIP - Army Enterprise Systems Integration Program

AFBRT - Army Financial Benefits Reporting and Tracking

AFMO - Army Financial Management Optimization

AoA - Analysis of Alternatives

BI - Business Intelligence

CBA - Cost benefit Analysis

CM - Cost Management

ERP - Enterprise Resource Planning

ESB - Enterprise Service Bus

ETL - Extraction Transformation and Load

GCSS-A - Global Combat Support System-Army

GFEBS - General Fund Enterprise Business System

GFM-DI - Global Force Management Data Initiative

IPPS-A - Integrated Personnel and Pay System-Army

OLAP - Online Analytical Processing

PPBE - Planning, Programing, Budgeting, and Execution Process

SOA - Service Oriented Architecture

Table of Acronyms


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ABO Army Budget OfficeAC Active ComponentAG Adjutant GeneralAR Army Reserve

AESIP Army Enterprise Systems Integration ProgramAFMIS Army Food Management Information SystemAFMO Army Financial Management OptimizationAFMS Army Financial Management SchoolAFQT Armed Forces Qualification TestAPE Army Program ElementAPM Acquisition & Procurement ManagementAPPN AppropriationAMRG Army Marketing Research GroupARNG Army National GuardASVAB Armed Services Vocational Aptitude Battery

BAG Budget Activity GroupBI Business Intelligence

BOS Base Operations SupportCE Cost & EconomicsCM Cost Management

CMD CommandCONUS Continental United StatesCOPIS Customers, Outputs, Process, Inputs, SuppliersCSRB Critical Skills Retention Bonus

DASA-CEDeputy Assistant Secretary of the Army for Cost & Economics

DASA-FIMDeputy Asst. Secretary of the Army for Financial Information Management

DASA-FODeputy Assistant Secretary of the Army for Financial Operations

dB's DatabasesDFAC Dining FacilityDFAS Defense Finance & Accounting ServicesDHP Defense Health ProgramDLA Defense Logistics AgencyDSS Decision Support SystemERP Enterprise Resource PlanningESB Enterprise Service BusETL Extract, Transform, Load

OTJAG Office of the Judge Advocate GeneralPCS Permanent Change of StationPOS Point of ServicePPBE Programming, Planning, Budgeting, & Execution

PROBE Program Optimization and Budget EvaluationRBM Results Based ManagementRC Reserve Component

RIDM Resource Informed Decision MakingROTC Reserve Officers Training CorpsRPM Real Property Management

RSW (OA22) Resource Services Washington (Operating Agency22)SAG Sub Activity Group SC&I Span of Control & InfluenceSMS Strategic Management SystemSOA Service Oriented ArchitectureSOF Special Operations ForcesSRB Selective Reenlistment Bonus

STORES Subsistence Total Order and Receipt Electronic SystemTF Task Force

TRADOC Training & Doctrine CommandTTHS Trainees, Transients, Holdees, & StudentsUIC Unit Identification Code

USACE United States Army Corps of EngineersUSAFMCOM United States Army Financial Management Command

USAREC United States Army Recruiting CommandUSASOC United States Army Special Operations CommandUSMA United States Military Academy

USMEPCOM United States Military Entrance Processing Command

F&PM Financial & Performance ManagementFCM Funds Control ModuleFFM Financial Flow ManagementFIM Financial Information ManagementFM Financial Management

FM&C Financial Management & ComptrollerFMSOC Financial Management Support Operations Center

FO Financial OperationsGCSS-A Global Combat Support System-ArmyGFEBS General Fund Enterprise Business System

GFM-DI Global Force Management Data InitiativeHM Healthcare Management

HQDA Headquarters Department of the ArmyHRM Human Resource ManagementIDES Integrated Disability Evaluation System

IMCOM U.S. Army Installation Management CommandIMT Initial Military Training

IPSS-A Integrated Personnel and Pay System-ArmyLMP Logistics Modernization ProgramLOE Line of Effort

LSCM Logistics & Supply Chain ManagementM&RA Manpower & Reserve AffairsMDEP Management Decision Package

MEDCOM Medical CommandMEPCOM Military Entrance Processing Command

MOS Military Occupation SpecialtiesMP Military Police

MPA Military Pay ArmyNGB National Guard BureauO&M Operations & Maintenance

OA Operating AgencyOCS Officer Candidate SchoolOBT Office of Business Transformation

OLAP Online Analytical ProcessingOMA Operation and MaintenanceOPA Other Procurement ArmyOPR Official Party ResponsibleOSD Office of the Secretary of Defense

Table of Acronyms

army cost management & financial transparency mit cdoiq symposium 23 july 2014 mort anvari

Documents

anvari7army cost management

rigorous cost management

cost centersfor

army cost framework

optimized cost data

cost centers5 contracts

cost data visualization

cost visibility table