1. INTERNAL CONTROL OFFICE SETUP USAFMCOM OPERATIONAL SUPPORT TEAM United States Army Financial Management Command Operational Support Team 01 April 2013

2. AGENDA 2  Office Setup  Appointment Orders  Policies, SOPs, Regulations  System Access  IC Plan  Reporting Procedures

3. IC APPOINTMENT ORDERS 3

4. CASH VERIFICATION ORDERS 4

5. INTERNAL CONTROL PROGRAM 5 The Internal Review Team will need to obtain all Theater SOPs/Policies as well as the Sectional SOPs from each area of operation. Disbursing Pay Support Fund the Force FINOPS Internal Control Resource Management Automation

6. INTERNAL CONTROL SOP 6

7. INTERNAL CONTROL PROGRAM 7 References: AR 11-2, Management Control, dated 4 January 2010 AR 11-7, Army Internal Review Program, dated 22 June 2011 DODFMR Volume 4, Accounting Policy and Procedures DODFMR Volume 5, Disbursing Policy and Procedures DODFMR Volume 7A, Military Pay Policy and Procedures Active Duty and Reserve Pay DFAS Guidance Letter for Internal Control, dated 1 October 2012

8. INTERNAL CONTROL PROGRAM 8 Internal Control Team will need to request access to the following systems:  MIAP- Multi-Host Internet Access Portal  DJMS- Defense Joint Military Pay System  CMS- Case Management System  DMO- Defense Milpay Office  OTCnet –Over the Counter Paper Check Conversion Internal Control Team will need to be familiar with using the following systems:  DJMS  CMS  DDS  DMO  GFEBS  CAPS  PIR/CIR

9. INTERNAL CONTROL PROGRAM PLAN 9

10. INTERNAL CONTROL REPORTING PROCEDURES 10 All reviews must include an in-brief and out-brief presentation to Finance Commander, Section Chief or other personnel within the section (if applicable). A written report will be provided to the FMSC Director or FMSU Commander within 72 hours of review.

11. INTERNAL CONTROL REPORTING PROCEDURES 11 Checklists- will be provided to all FM units approximately 30 days prior to review. All questions within the checklist will provide a YES, NO, N/I (needs improvement) or N/A (not applicable) for the reviewer to answer. If the question results in No or N/I, an explanation will be provided that indicates the type of observation. Personnel will be identified for superior performance in the report.

12. INTERNAL CONTROL REPORTING PROCEDURES 12 Discrepancies- Any major observations will be presented to the FMSC Director, FMSU commanders or SPO involved via a written report. Observations corrected on the spot will neither be presented to the FMSC Director or FMSU Commander nor placed in the formal written report.

13. INTERNAL CONTROL REPORTING PROCEDURES 13 Rebuttal- FMSU/FMSD commanders have 14 days from receipt of the formal IC report to rebut observations. Any observations not rebutted must have a corrective action plan. The FMSC/FMSU is looking for long term rather than short term fixes, and not just “check the box” to a observation by the suspense date. The IC teams’ objective is to provide technical assistance during and after each review.

14. INTERNAL CONTROL REPORTING PROCEDURES 14

15. INTERNAL CONTROL REPORTING PROCEDURES 15

16. INTERNAL CONTROL REPORTING PROCEDURES 16

17. INTERNAL CONTROL PROGRAM 17