1. National Aeronautics and Space Administration 1 Accounts Payable, Account Receivable and Fund Balance with Treasury February 7, 2008 Daily Status Review

2. National Aeronautics and Space Administration 2 AP/AR/FBwT Daily Status Review Agenda  Status of Critical Contact Center Systems Askew  Customer Contact Center Metrics Askew  Status of Critical IT Systems Kilgore  Invoice Workload – Daily Document Imaging Volumes Kilgore  Daily Performance Metrics for Key Indicators – Accounts Payable Caldwell/Epperson  Accounts Payable Performance Trend Charts Caldwell/Epperson  Outstanding Issues – Accounts Payable/Receivable Daniels  Outstanding Issues – Accounts Payable/Receivable Trend Charts Daniels  Fund Balance with Treasury Daily Reconciliation Statistics Mosteller  Outstanding Issues – Fund Balance with Treasury Mosteller  Outstanding Issues – Fund Balance with Treasury Trend Chart Mosteller  Internal Controls Mosteller  Audit ActivityMosteller  Feedback

3. National Aeronautics and Space Administration 3 All times Central Status of Critical Contact Center Systems Telephone System is operational Called 1-877-NSSC123, listen to recording and menu and connect to an agent. Daily at 7:00 a.m. Remedy Help Desk is operational Logged in and checked the Console, Flashboards and Bulletin Board. Daily at 7:00 a.m. Centergy Server is upChecked Quickcom and the Reader Board.Daily at 7:00 a.m. Centergy Manager is operationalLogged in.Daily at 7:00 a.m. Voicemail – After Hours Messages – cleared Checked voice message light to confirm messages have been read and deleted. Daily at 7:00 a.m. Emergency After Hours Requests entered into Remedy Checked Remedy to confirm any after hours inquiries have been input. Daily at 7:00 a.m. After Hours Telephone messaging system is operational Called 1-877-NSSC123 after hours recording. Verify option 1 rolls to voice mail and option 2 rolls to after hours on-call Manager. Daily at 7:00 p.m. Quality and Accuracy of Information Randomly selected live calls and email responses reviewed. Daily Time to AnswerReviewed time to answer Centergy and Report.Daily

4. National Aeronautics and Space Administration 4 Customer Contact Center Metrics Calls by Activity

5. National Aeronautics and Space Administration 5 Customer Contact Center Metrics Calls by Inquiry

6. National Aeronautics and Space Administration 6 Customer Contact Center Metrics Aging Help Desk Tickets

7. National Aeronautics and Space Administration 7 Accounts Payable Customer Contact Center Daily Trend Chart by Activity

8. National Aeronautics and Space Administration 8 Accounts Receivable Customer Contact Center Daily Trend Chart by Activity

9. National Aeronautics and Space Administration 9 Fund Balance with Treasury Customer Contact Center Daily Trend Chart by Activity

10. National Aeronautics and Space Administration 10 Other Customer Contact Center Daily Trend Chart by Activity

11. National Aeronautics and Space Administration 11 Status of Critical IT Systems SYSTEMSTATUSDOWNTIMEUPTIMECOMMENTS AWMSGREEN IAWGREEN ACaRTGREEN KOFAX-IRGREEN PCCGREEN PAY.GOVGREEN CIDTGREEN REMEDYGREEN SAPGREEN

12. National Aeronautics and Space Administration 12 Invoice Workload - Daily Document Imaging Volumes (All Input Sources - Mail, Fax, Email, FTP)

13. National Aeronautics and Space Administration 13 Daily Performance Metrics For Key Indicators Accounts Payable – Invoice Workload Performance Trend Charts and Graphs - Invoices Received

14. National Aeronautics and Space Administration 14 Daily Performance Metrics For Key Indicators Accounts Payable – Invoice Workload Performance Trend Charts and Graphs - Invoices Received

15. National Aeronautics and Space Administration 15 Outstanding IssuesCenterPOCOpenDueComplete In DSR on 2/5/08, problems were mentioned with the NSSC’s processing of working capital fund transactions. Status: N. Tubbs briefed that this is a budget related issue awaiting guidance and not an AP/AR/FBwT issue. N. Tubbs2/5/082/6/08 Other Outstanding Issues

16. National Aeronautics and Space Administration 16 Outstanding IssuesCenterPOCOpenDueComplete Accounts Payable Outstanding Issues

17. National Aeronautics and Space Administration 17 Outstanding IssuesCenterPOCOpenDueComplete Accounts Receivable Outstanding Issues

18. National Aeronautics and Space Administration 18 Outstanding Issues Aging Report

19. National Aeronautics and Space Administration 19 Outstanding Issues Aging Report

20. National Aeronautics and Space Administration 20 Outstanding Issues Aging Report

21. National Aeronautics and Space Administration 21 Center IPAC Variances (by transaction) Payment Variances (by schedule) Deposit Variances SSC 3 (2K) 3 (307K ) 0 DFRC 26 (221K) 2 (29K) 0 MSFC 17 (89K) 6 (269K) 0 Fund Balance with Treasury/FMS 224 Reconciliation Summary Daily Reconciliation Status

22. National Aeronautics and Space Administration 22 CenterIPAC VariancesPayment VariancesDeposit Variances SSC 4 days – 3 (2K) 1 day – 3 (307K)0 DFRC 1 day - 19 (268K) 2 days – 6 (41K) 4 days – 1 (6K) 1 day – 2 (29K)0 MSFC 1 day - 7 (32K) 2 days – 4 (7K) 4 days – 6 (49K) 1 day – 6 (269K)0 Fund Balance with Treasury/FMS 224 Reconciliation Aging Daily Reconciliation Status

23. National Aeronautics and Space Administration 23 CenterBlank ALCBlank Fund Blank Business Area Blank Commitment Item SSCNo variance DFRCNo variance MSFCNo variance Fund Balance with Treasury/Control Monitoring Package Activities Daily Reconciliation Status

24. National Aeronautics and Space Administration 24 Outstanding IssuesCenterPOCOpenDueComplete The NSSC will develop an Agency process to resolve outstanding out of balance transactions. This includes out of balances resulting from transactions completed by the Center before transition, as well as transactions completed by the NSSC. NSSC Peggy Mosteller 2/5/20082/29/2008 The Data Analysis Branch will provide the NSSC guidance on recording Suspense versus Statement of Difference transactions. OCFO Charles McIntosh 12/20/20081/9/2008 Fund Balance with Treasury Outstanding Issues

25. National Aeronautics and Space Administration 25 Outstanding Issues Aging Report

26. National Aeronautics and Space Administration 26 Internal Controls Fund Balance With Treasury RecommendationProposed ResolutionStatus NASA should consider strengthening its communications with the centers by developing and implementing a communication plan that keeps the centers up to date on control monitoring requirements. The NASA OCFO will respond.Open The FBwT Service Delivery Guide and process narratives should be updated as the process evolves. Additionally, NSSC and Center process owners should standardize the names of roles and process steps and conduct training sessions to gain a clear understanding of their roles and responsibilities in the processes. After further discussion with PWC, there appeared to be confusion with the accounting functional Service Provider role titles and the IT Service Provider role titles. The NSSC updated the FBWT SDG to clarify the accounting functional Service Provider role title by changing the title from “Service Provider” to “FBWT Service Provider”. Training, of both civil service and Service Provider personnel, on the SDG processes began December 4th and ended January 31st. Training was conducted twice weekly for approximately eight hours each day. Closed In accordance with Treasury's rules and regulations regarding suspense accounts, NASA should consider modifying the SAP to Treasury reconciliation process to eliminate suspense Journal Voucher (JV). NASA should request a waiver from Treasury to be able to post to suspense until NASA can update the process and eliminate the need to post to suspense The NASA OCFO will respond.Open Blank Fund Review-NSSC should consider performing the CMP/PMC review of blank commitment items and functional area as recommended in the FMR, Volume 19, Chapter 22. The NSSC will perform blank fund, blank ALC, blank commitment item and blank functional area reviews on a daily basis. The SDG will be updated to reflect the addition of daily blank commitment item reviews. Closed Status of resolution – NSSC Transitioning Process Design Assessment

27. National Aeronautics and Space Administration 27 Internal Controls Accounts Payable RecommendationProposed ResolutionStatus The NSSC should designate an individual within the Center's Accounts Payable or Procurement department to update the NSSC Vendor Invoice Processor of changes regarding Center's authority listing. In addition, a back-up designee should be assigned for each Center. The NSSC AP will obtain invoice approval lists from Center Procurement and Finance and implement a process to receive the POC list for Contract Assignments from Center Procurement. Procedure will require regular updates from and follow-ups to Procurement and Finance to ensure both lists are kept up to date. Open All incoming vendor and FI invoices should be submitted to the NSSC directly from the vendor to be uploaded into SAP. Each Contracting Officer (CO) or Contracting Officer Technical Representative (COTR) should approve his/her invoices daily to verify goods have been received and services performed. This change in the process will require a control to be put in place that will detect invoices sent to the centers for approval have been returned to the NSSC for processing. This was a Center observation. All incoming vendor and FI invoices that are received at the NSSC will be scanned and routed through the Accounts Payable Work Management System (AWMS). AWMS will allow the NSSC to track status of invoices, to identify aged invoices, invoices not returned/approved, etc. and to follow- up with approving officials to ensure accurate and timely processing of invoices. After the transition go-live date, some of the invoices will be incorrectly sent to centers instead of to the NSSC. The Centers will need to send these invoices to the NSSC for processing. The NSSC will coordinate with the Centers to ensure that all of these invoices are accounted for. These invoices will be logged and tracked. During the transition stabilization period, there will be daily meetings with the Centers. Status of invoices will be one of the topics of discussion. Closed Status of resolution – NSSC Transitioning Process Design Assessment

28. National Aeronautics and Space Administration 28 Accounts Payable RecommendationProposed ResolutionStatus The NSSC Vendor Payment Processor should validate that services have been rendered and the IPAC was approved by the applicable CO or COTR before posting to SAP. The NSSC sees the process differently. At the time the IPAC is received by NASA the U. S. Treasury has already reduced NASA's funding by the amount of the IPAC transactions so there is little need to hold these transactions out of the accounting system pending some additional approval. Posting the valid and complete transactions upon receipt actually allows NASA records to remain in balance with U. S. Treasury records. Currently the NSSC performs the following IPAC validations based on downloaded information from GOALS: Purchase Order Number, Obligation Amount in SAP, Type Payment, Originating ALC, Customer ALC, Document Reference Number, Dollar Amount, Accomplish Date. After validation, the IPAC is posted to SAP. For Goods Receipt related IPACs the NSSC also checks SAP to ensure the goods receipt transaction has been processed in SAP. For services related IPAC the NSSC posts the IPAC transactions upon receipt/validation and then notifies the responsible activity of the posting and asks for confirmation/approval of services claimed on invoice/IPAC. If the responsible activity disapproves the posting the NSSC will work with the charging entity to reverse the IPAC or take other required action. The NSSC recognizes that not all NASA Centers are using an approval prior to posting process for IPAC. Therefore the NSSC will develop a standard IPAC posting procedure and coordinate it with the OCFO to standardize the process across NASA. Open Internal Controls Status of resolution – NSSC Transitioning Process Design Assessment

29. National Aeronautics and Space Administration 29 Internal Controls Accounts Receivable RecommendationProposed ResolutionStatus The Revenue and Receivables Service Delivery Guide and process narratives prepared should be updated as the process evolves. Additionally, NSSC and Center process owners should participate in training sessions to gain a clear understanding of their roles and responsibilities in the processes. The Revenue and Receivables Service Delivery Guide and process narratives are now and will be in the future updated as the process evolves. Coordination between NSSC and center process owners is ongoing and will continue throughout the workload transition, stabilization and ongoing future operations. Closed Intra-Governmental Reimbursable Agreements-The combination the safe(s) should be changed on a semi- annual basis to maintain security integrity. A work order has been established to provide locksmith service to change the safe combination upon employee departure or at six month intervals. The applicable Service Delivery Guide has also been updated to include this requirement and the procedure for requesting locksmith service. Closed There should be an additional documented review and reconciliation of the deposit log, Paper Check Conversion (PPC) Summary Report, check batch listing, SF-215, and CA$HLINK Report by the Deposit Processor Supervisor. The additional documented review and reconciliation of the deposits using PCC Summary Report, check batch listing, SF- 215 and Cash link report will be completed by the Senior Reimbursable Accountant at least weekly. This requirement has been documented in the applicable Service Delivery Guide. Closed Status of resolution – NSSC Transitioning Process Design Assessment

30. National Aeronautics and Space Administration 30 Internal Controls Accounts Receivable Continued RecommendationProposed ResolutionStatus Non-Federal Reimbursable Agreements-The combination the safe(s) should be changed on a semi-annual basis to maintain security integrity. A work order has been established to provide locksmith service to change the safe combination upon employee departure or at six month intervals. The applicable Service Delivery Guide has also been updated to include this requirement and the procedure for requesting locksmith service. Closed There should be an additional documented review and reconciliation of the deposit log, Paper Check Conversion (PPC) Summary Report, check batch listing, SF-215, and CA$HLINK Report by the Deposit Processor Supervisor. The additional documented review and reconciliation of the deposits using PCC Summary Report, check batch listing, SF- 215 and Cash link report will be completed by the Senior Reimbursable Accountant at least weekly. This requirement has been documented in the applicable Service Delivery Guide. Closed Status of resolution – NSSC Transitioning Process Design Assessment

31. National Aeronautics and Space Administration 31 Internal Controls Accounts Receivable Continued RecommendationProposed ResolutionStatus Customer File Maintenance-There should be a documented review of the new customer accounts once input into the Customer Maintenance File to verify that entries were correctly made. The review should be performed by the Customer Master Maintainer Supervisor. New customer accounts for direct accounts receivable will be established by the NSSC. The NSSC process will include an additional review of the new customer accounts once the new account has been established. New customer accounts for reimbursable accounts receivable are established by the centers. The NSSC procedure has been documented in the applicable Service Delivery Guide. Closed There should be a documented review of updates/edits made to an existing customer account once input into the Customer Maintenance File to verify that entries were correctly made. The review should be performed by the Customer Master Maintainer Supervisor. New customer accounts for direct accounts receivable will be established by the NSSC. The NSSC process will include an additional review of the new customer accounts once the new account has been established. New customer accounts for reimbursable accounts receivable are established by the centers. The NSSC procedure has been documented in the applicable Service Delivery Guide. Closed Status of resolution – NSSC Transitioning Process Design Assessment

32. National Aeronautics and Space Administration 32 Internal Controls Status of resolution – NSSC Transitioning Process Design Assessment Accounts Receivable Continued RecommendationProposed ResolutionStatus Freedom of Information Act Receivables-The combination the safe(s) should be changed on a semi-annual basis to maintain security integrity. A work order has been established to provide locksmith service to change the safe combination upon employee departure or at six month intervals. The applicable Service Delivery Guide has also been updated to include this requirement and the procedure for requesting locksmith service. Closed There should be an additional documented review and reconciliation of the deposit log, Paper Check Conversion (PPC) Summary Report, check batch listing, SF-215, and CA$HLINK Report by the Deposit Processor Supervisor. The additional documented review and reconciliation of the deposits using PCC Summary Report, check batch listing, SF-215 and Cash link report will be completed by the Senior Reimbursable Accountant at least weekly. This requirement has been documented in the applicable Service Delivery Guide. Closed ePayroll Receivables-There should be a Direct Debt Management Division established at the NSSC that will track all ePayroll receivables for each Center. As of February 1, 2008, the NSSC is totally responsible for accounts receivable (reimbursable and non-reimbursable) for the Wave 1 centers. This includes: establishing, tracking, monitoring and ensuring collection of all accounts receivables. This function will transfer to the NSSC based on the transition dates for the waves. Closed

33. National Aeronautics and Space Administration 33 Audit Activity No open audit activity.

34. National Aeronautics and Space Administration 34 OCFO Core Transition Team Members Wave 1 Center CFOs, DCFOs Wave 1 Center On-Site Representatives NSSC Feedback

35. National Aeronautics and Space Administration 35 SignOffPage