Presentation on theme: "Bureau of Medicine and Surgery Financial Improvement Program and Standard Operating Procedures (SOPs) Overview American Society of Military Comptrollers."— Presentation transcript:
1 Bureau of Medicine and Surgery Financial Improvement Program and Standard Operating Procedures (SOPs) Overview American Society of Military Comptrollers Professional Development instituteJune 2010
2 Navy Medicine’s Transformation Process Financial Improvement will help to achieve audit Readiness, but the numbers are only the results of the storyPreparing for audit involves changing how you execute the basic business functions on a daily basisSOPs were developed in support of our mission (patient care) to ensure consistency and precision in executionAPPROACH: Leverage existing documentation of internal processes, financial regulations and guidance, testing and inspection results, and Subject Matter ExpertsOUTPUT: Standard processes with appropriate internal controls and improved operational effectiveness for critical areas of continuing operations
3 Strategy & Transformation Approach The strategy & Transformation efforts focused on delivering improvements by supporting improvements that had a consistent approachVisionIdentified NeedProcessValueImpact on PeopleCultural PenetrationLeadership Engagement
4 FIP Vision and Strategic Plan Vision StatementVision StatementStandardizing Processes to Support Patient CareStandardizing Processes to Support Patient CareKey Strategic ObjectivesImproved Execution Through Internal ControlsIncreased Accountability and TransparencyMore Effective Use of ResourcesKey Strategic ObjectivesImproved Execution Through Internal ControlsIncreased Accountability and TransparencyMore Effective Use of ResourcesStandard Operating Procedures (SOPs)Improving Internal Controls through TestingWorkforce Training (DMLSS, DTS, SOPs)Continuous Evaluation and ReevaluationStandard Operating Procedures (SOPs)Improving Internal Controls through TestingWorkforce Training (DMLSS, DTS, SOPs)Continuous Evaluation and ReevaluationExecution StepsExecution StepsImproved Processes Over Manpower, Logistics & MoneyChanged Workforce Behavior and Better Use of Resources for Patient CareMeet Audit Readiness RequirementsImproved Processes Over Manpower, Logistics, and MoneyChanged Workforce Behavior and Better Use of Resources for Patient CareMeet Audit Readiness RequirementsOutcomesOutcomes
5 What is the need for SOPs? The Financial Improvement Program (FIP) discovered that:Knowledge is not always effectively shared between personnelBusiness procedures are not always executed in accordance with policies and guidanceProcesses sometimes suffer from poor internal controlsDocumentation is not always properly maintainedResources (money, people and time) are not always used effectivelyProcess variations exist and are a disruption to patient care
6 SOP Development Process How were the SOPs developed?A wide range of subject matter experts at HQ, the Regions, Activities and Deloitte FIP Team members worked together to understand policy and guidance, document existing operating procedures, and determine standard procedures based on business best practices.Who was involved in the SOP development?Resource Management LeadershipLogistics Management LeadershipFinancial TechniciansSupply TechniciansAccounting PersonnelBudget DirectorsTravel DirectorsFacility ManagersTravelersComptrollersCliniciansSystem AdministratorsContracting SpecialistsEquipment Managers
7 Value: SOPs drive the right behavior SOPs serve as a reference for executing business proceduresProvides a single source of process knowledgeMakes it easier for staff to move from one Activity to anotherProvides a command-wide/enterprise-wide focus on sharing best practicesImproves effectiveness and precision in executionStandardizes processes to be consistent and compliantEnables the improved execution of fundsSOPs serve as a learning aid for new staffSaves on training time and costAllows staff to train independentlySOPs help to obtain reliable, timely and accurate information to support financial reporting
8 Key Strategic Objectives Impact: Who Uses SOPs?SOP User GroupDescriptionSOP(s)Materiel ManagementStaff with duties related to acquisition, receipting, equipment management and maintenance inspection, Defense Medical Logistics Standard Support (DMLSS) System Administration, and/or oversight and accountability of personal property assetsPurchase CardElectronic Catalog (ECAT)Medical Surgical Prime VendorPersonal PropertyContract CloseoutFinancial ManagementStaff executing and supporting daily accounting functions as well as those with responsibilities related to tri-annual reviews, civilian payroll, purchase card management, support agreement funding, and/or contract modifications and closuresSupport Agreements: Receiver-SideDaily AccountingNon-Daily AccountingTravelers and Travel ManagementStaff who travel as part of their duties or whose duties are related to travel coordination and/or oversight of DTS such as travel approvals, overpayments/collections, or reconciliationsDefense Travel System (DTS) V2.0Facilities ManagementStaff at Activities working in facility management or who are involved with reviewing or maintaining property records in Internet Naval Facilities Assets Data Store (iNFADS)Real PropertyPharmacy ManagementStaff involved with pharmacy inventory management, drug recalls, managing PVP credits in DMLSS, and DMLSS System AdministrationMedical Surgical Prime Vendor ManagementPharmacy Inventory MngmtVision StatementStandardizing Processes to Support Patient CareKey Strategic ObjectivesImproved Execution Through Internal ControlsIncreased Accountability and TransparencyMore Effective Use of ResourcesStandard Operating Procedures (SOPs)Improving Internal Controls through TestingWorkforce Training (DMLSS, DTS, SOPs)Continuous Evaluation and ReevaluationExecution StepsImproved Processes Over Manpower, Logistics, and MoneyChanged Workforce Behavior and Better Use of Resources for Patient CareMeet Audit Readiness RequirementsOutcomes
9 In total, 23 Locations and 1,020 User Participants Cultural PenetrationWorkshops for Activity Leadership and UsersCommanding Officers, Executive Officers, Command Master Chief and Senior StaffEnd User WorkshopsHardcopies with interactive discussion focused on content and accessing the contentUsers ask questions /discuss how the SOPs can be used in their daily jobsIn total, 23 Locations and 1,020 User Participants
10 Leadership Engagement Navy Surgeon GeneralBUMED Headquarters Deputy Chiefs of StaffResource Management, Installations and Logistics, ManpowerRegional CommandsRegional Commanders and ComptrollersActivitiesCommanding Officers/Executive OfficersBoard of DirectorsDirector for Administration / Command Master Chief
11 How Are We Tracking SOP Usage? SOP Usage AssessmentOn-Site assessments as part of visitsIG ChecklistIndependent interviews of department headsCommand Level TestingSOP User Survey22% use the SOPs on a daily basis18% use the SOPs on a weekly basis52% use the SOPs in on boarding or training new staff88% of population are using the SOPs
12 How Are We Tracking SOP Performance? Through a scorecard that focuses on testing controls that drive audit readiness.Junior civilians and enlisted personnel spend money and drive much of the acquisition and receipt of goods.
13 The Path to Audit Readiness Financial StatementsBalance ReconciliationTransaction AnalysisInternal Control ValidationStandardized ProceduresCommand Level TestingSOPsCorrective ActionsTrainingExternal StakeholdersSOPs are only one piece of the puzzle
14 ? Questions Mr. J. B. Marshall Deputy Chief for Resource Management / Comptroller(202)Mr. Michael LipkeFIP Program Lead(202)Eric BodleyDeloitte Consulting Program Support(202)
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