Back to Basics from a Base/Wing Perspective

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10 Νοε 2013 (πριν από 3 χρόνια και 10 μήνες)

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CANADIAN FORCES NON
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NPP


“Back to Basics from a
Base/Wing perspective”

Comptroller Forum 23
-
24 Oct
12

Shirley Tang
-
Jassemi, DGPFSS CFO

Michel Landry, Director of Accounting




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Agenda


CFPFSS/DGPFSS and Finance Division Organization Charts


Scale of Operations


CFPFSS/DGPFSS Delivery Model


Defence Team


National Defence Act (NDA)


NPP Governance


NPP at the Base/Wing Level


NPP Accountability Framework


NPP Financial Authorities


Compliance and Assurance Common Observations


NPP Contracting


Current Issues and Projects


Questions?







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Military

Family Services
Program

Quality of Life

Family Services


(DQoL)


Pers Fin Svcs

(Pres SISIP

Financial Services)

CFPFSS/DGPFSS Organization Chart

Retail Svcs

(Pres CANEX/

NATEX)

Casualty Support

Management


(DCSM)


Chief

Military

Personnel


NPP Fin


(CFO)

NPF HR
(VP HR)


NPP
IM/IT(CIO)

CEO

NPF

Chief of the

Defence Staff

Managing

Director

NPP

DGPFSS

Pers Support Prog

(C PSP)

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Finance Division Organizational Chart

4

Effective 1 Sep 2012
Special Advisor to CFO
Sarah Myrer
Acctg Pol & Proc Analyst
Greg MacKenzie
Snr Mgr Compliance Assurance
René D'Amours
Compliance Assurance Analyst
John Davison
Compliance Assurance Analyst
Jerry Pond
Compliance Assurance Analyst
Lynn Gutoskie
Jr Compliance Assurance Analyst
Dave Roberts
Jr. Compliance Assurance Analyst
PO1 Alain Paré
Chief Financial Officer
Shirley Tang-Jassemi
Executive Assistant
Carol Parnell
Director of Finance
Alain Doucet
Snr Mgr Bus. Pl. & Budget
Jim Clarke
PSP Mgmt Acct
Anthea Abaloo
Financial Analyst
Anne Barton
Deanna Ois
Travel Services Mgr
Christina Legault
Travel Coordinator
Corporate Mgmt Acct
Juanita Maillet
Corporate Acctg Asst
Rachel Deault
Corporate Acctg Asst
Nicole Richard
CANEX Mgmt Acct
Mohamed Laroussi
SISIP FS Mgmt Acct
Guylaine Deck
CIP Manager
Janice Bisko
Director of Accounting
Michel Landry
National Acctg Mgr
Rob Polem
NFRO Mgr
Selina Zhu
NFATO Mgr
Line Robitaille
NARO Mgr
Wendy Britnell
NAPO Mgr
Lisa Frye
Deployed Ops Acctg Analyst
Fernand Déry
Senior Manager, Projects
Trevor Cloney
Senior Project Mgr DOL
André Brière
Regional Acctg. Mgr (Eastern)
René D'Amours - 9 Bases
Regional Acctg Mgr (Central)
Linda Roorda - 8 Bases
Regional Acctg Mgr (Western)
Ashley Morrison - 7 Bases
Regional Acctg Mgr (Europe)
Peg Proctor
ABACIS Db Apps Support Mgr
Tony Levesque
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Scale of Operations


Managing Director of NPP


CEO of Staff of the NPF, CF


As a CMP Level 2










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Defence
Services
Program

CFPFSS/DGPFSS Delivery Model

Staff of the NPF,
Canadian Forces

Non
-
Public
Property

Personnel Support Programs (C109)

Casualty

Support

+

Military Family

Services (C108)

(
Public Delivery)

(NPP Delivery)

NPP M&W

Programs

Employee Benefits

And Pension Funds,

Human Res.

Publicly Funded

Programs

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The Defence Team

60,000 Regular

CF Personnel

20,000 Reservists

20,000 Ministry

Civil Servants

5,600 NPF

Civil Servants

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Back to Basics
-

NDA

Section 2 of NDA

“non
-
public property”

« biens non publics »


“non
-
public property”

means

(
a
)

all money and property, other than issues of materiel, received for
or administered by or through messes, institutes or canteens of the
Canadian Forces,

(
b
)

all money and property contributed to or by officers, non
-
commissioned members, units or other elements of the Canadian
Forces for the collective benefit and welfare of those officers, non
-
commissioned members, units or other elements,

(
c
)

by
-
products and refuse and the proceeds of the sale thereof to the
extent prescribed under subsection 39(2), and

(
d
)

all money and property derived from, purchased out of the
proceeds of the sale of, or received in exchange for, money and
property described in paragraphs (
a
) to (
c
);


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Back to Basics


NDA


NPP is a separate type of Crown Property


The money component is referred as NPF


NPP can only be used for the benefit of CF personnel
and their families, former members and families or for
any other purpose designated by the CDS


The FAA does not apply to NPP


Access to Information Act, the Privacy Act and the
Official Language Act apply to NPP


The Federal Real Property and Federal Immovable Act
does not apply to NPP owned real property


NPP of each unit or other element of the CF (other than
disbanded Units or Units in altered circumstances) is
vested in the Commanding Officer of that unit or other
element of the CF and may only be used for the
purposes set out in the NDA


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Back to Basics

NPP Governance

National Governance



NDA prescribes that the CDS is responsible for the governance of
NPP


National governance is through the NPP Board


The board meets at least twice a year


Other committees in support: NPP Audit Committee, NPP
Investment Committee, NPF Pension Board and the MFF
Committee


Base and Wing Governance



CFAO 27
-
6 outlines that Base and Wing Commanders are required
to establish a Base/Wing Fund with specific membership and duties


Base/Wing Commanders are also responsible and accountable for
the governance of messes and museums located at their unit

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Back to Basics

NPP at the Base/Wing Level


Base/Wing Fund


Source of Fund


Use of Fund


Base & Wing Fund Subsidiaries


Golf Courses


Marina


Messes


Obligation to belong


Cannot subsidize sale of alcohol


Museums


Self financed and operates independently, not MW
Program


Units Funds, Kit Shops


MFRCs


not NPP


3
rd

Party


CANEX and SISIP


managed centrally


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Back to Basics


NPP at the Base/Wing Level


Unregulated activities


at the Base/Wing level activities
are either Public or NPP



CANEX First Right of Refusal



Transfer of NPP Goods from CANEX to the Public



Security of NPP is the same as Public


see QR&O
21.72 and 21.73 for reporting



Representational Expenses




Restriction on use of NPP


Alienation and misuse


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Back to Basics

NPP at the Base/Wing Level


Role of Public Comptrollers, Regional Accounting
Managers (RAMs), Non
-
Public Accounting Manager
(NPAM) and CFO HQ Staff



A
-
PS
-
110
-
001/AG
-
002 Morale and Welfare Programs in
the CF


Volume 1 Public Support for Morale and
Welfare Programs and NPP


identifies maximum public
support. For shared Public/NPP programs NPP is not to
be used to make up for a the lack of Public support, in
these cases program needs to be adjusted. NPP is not
to be used to fulfill a public responsibility



Annual requirement to complete a “Report of Public
Support to Morale and Welfare and NPP”


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Back to Basics

NPP Accountability Framework


National and local governance


CDS Delegation of Authorities for the Financial
Administration of NPP supported by a
requirement to pass a NPP Certification Course


NPP Letter of Financial Management Attestation


NPP Contracting Policy


NPP Travel and Relocation Policy


HR Policy, Accounting Policy, Sponsorship and
Donation Policy, etc….


National entities are externally audited


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Back to Basics

NPP Accountability Framework


CRS is responsible for the audit of NPP within the CF



Compliance and Assurance Team



Consolidated Insurance Program



NPP Fraud Prevention Handbook and Questionnaire


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Back to Basics

NPP Financial Authorities


Three main Components


Authority to Make Financial Commitments and Enter into
Contracts


Authority to Approve Invoices and Other Obligations for
Payments


Authority to Requisition Payment


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Back to Basics

NPP Financial Authorities

Base Commanders


Table 5 of the CDS Delegation of Authorities for
Financial Administration of NPP applies


Key points


Full PO&M authority



PO&M for Single Event/Activity is limited to $250K if indebted to CFCF only

$50K



Capital


no authority if CFCF financed, $250K if self financed, $50K if

indebted to CFCF



Travel outside Canada and Continental USA limited to CFSU(E) only



Representational Expenses up to authorized level



Write
-
off
-

$250K, $50K if indebted to CFCF



Sponsorship and Donations


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Back to Basics

NPP Financial Authorities

Key points:



No authority for IM/IT procurement



Sub
-
delegation



Withdrawal and Restrictions



Incumbent acceptance form



Mandatory NPP Course Certification



Unencumbered

current cash balance less current liabilities


Base/Wing Fund and subsidiaries as an aggregate


Messes (individually)


Museums/Other Unit Funds (individually)


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Back to Basics NPP Compliance and
Assurance Common Observations


Segregation of Duties & Cash Controls


CANEX First right of refusal for ATMs


Contracting Policy


lack of contract, management of
contracts


CDS Delegation of Financial Authorities for the Administration
of NPP


processing of transaction without proper authority


Fixed assets verification not carried out


Compliance with Sponsorships and Donation Policy


Inadequate financial planning over large single event


CBA Overdraft


Little or poor review over financial statements by stakeholders


Note that NPP is not immune to theft and fraud so we need to be
vigilant


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Back to Basics

NPP Contracting

Policies and Principles


Reflect the values and ethics of the
GoC

and, wherever feasible
consistent with the public;


Responsive to the unique nature and requirements of NPP
organizations;


Based on a set of principles rather than detailed regulations and
procedures;


Contracts are to be awarded on a competitive basis;


Primary importance


operational requirements of NPP Programs
and activities;


Activities are to be conducted with care, fairness and honesty;


Reflect best business practices;


Contracts are to provide value for money; and


No direct or indirect personal benefit.


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Back to Basics

NPP Contracting

Sole Sourcing



NPP contracts are to be competitively tendered. However,
competitive tendering may not be required when one or more of the
following circumstances apply:


Pressing emergency/urgency and delay would prevent the
contracting authority from meeting operational requirements of
NPP programs and activities;


The nature of the work is such that the solicitation of bids would
not reflect best business practice;


There is only one supplier capable of providing the required
goods or services or capable of performing the work; and


The competitive tendering process would not result in obtaining
the best value for money.

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Back to Basics

NPP Contracting


Prior written approval of DGPFSS is required to enter into any
contract that does not meet one or more of the above noted criteria
or exceeds the limitations imposed by the CDS Delegation of
Authorities for Financial Administration of NPP for directed or non
-
competitive contracts which have been set as follows:



B/W Commanders and DGPFSS Division Heads $50K



Others: Up to delegated authorities not to exceed $10K



CANEX has first right of refusal for any new NPP re
-
sale and
consumer service activities contemplated at any CF base/station
location



NPP Programs and activities shall, whenever practical, obtain their
goods for re
-
sale by messes and other NPP organizations,
from/through CANEX


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Current Issues



Staff of the NPF, CF


no longer have access to Public
acquisition cards


Staff of the NPF, CF


public financial delegated
authorities limited to FAA Sec 32 and 34


Staff of the NPF, CF


access to Claims
-
X is now being
reconsidered


Staff of the NPF, CF


access to AMEX ITC is now
being reconsidered


Use by NPP of the DND PST Tax exemption under the
RTA


Accounts payable and accounts receivable between
Public and NPP



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Current Projects


Reserve Accounting Project


Accounting Information System Project (ABACIS
Replacement)


BMO Details on Line (DOL) for corporate
purchase card


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Reserve Accounting Project


Focus on Army Reserve units


Currently 64 Army reserve units are accounted by the
Finance division and approx 286 units are not


Project concept approved by DGPFSS and
Comd

CA


The project will be completed in five distinct phases


Soon will be working with NAVRES HQ for Naval units


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Reserve Accounting Project


Phase 1: Survey the reserve units NPP operation scope
and requirements


90% response rate


Phase 2: Based on the survey result, formulating service
delivery models


work in progress, target completion by
Oct 2012. The goal is to ensure that the NPP model will
support the Reserve Force NPP operations. The
approved service delivery models will be presented to
Comd

CA for endorsement


Phase 3: Initial trial


FY 2013/14


Phased 4: Full implementation


FY 2014/15


Phased 5: Post implementation review


FY 15/16

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Accounting Information System
Replacement


Why replacement:



ABACIS was developed over 30 years ago and is
expensive for software developments


Costly to interface with other software systems


The software owners will be retiring within next 5
years, thus poses significant continuity risks


The hardware will become unserviceable within 10
years


Limited reporting capabilities

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Accounting Information System
Replacement


Solution is to find a replacement system


Target date for a replacement system is FY 13
-
14

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BMO Details on Line (DOL) for

Corporate Purchase Card


Leverage BMO DOL software to allow managers and
cardholders to review transactions, enter financial coding
and manage approval on line


Increase efficiency on accounting process and move
toward paperless


Issue a policy to NPP entities to use the Corporate
Credit Card for all purchases when accepted by supplier


Entities receive rebate of 1.46% on purchases


Since Oct 2012


account statement on line


Dec 2012 to March 2013


Training roll out


BMO DOL will be implemented by April 2013

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QUESTIONS?

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