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• W313638382 abstract "Most public sector financial managers know that technology can help solve financial management woes, but many of them not low how to use it. Tilis is not an indictment of public sector financial managers, rather it is a reflection of the demands they face today. How financial managers best use technology to solve current business problems? In order to begin examining this question, it is necessary first to understand the expectations and pressures facing today's federal financial managers. Increasing Demands The demands on federal financial managers are greater today than ever before. Just looking back nearly 10 years, we have seen a whirlwind of legislative change. Beginning with the Chief Financial Officers Act of 1990, Congress began to increase its level of oversight on such matters as financial statements, financial management plans and the systems in place to support these efforts. Congress has also taken a keen interest in the level and skills of candidates for chief financial officer positions. In 1993, Congress passed the Government Performance and Results Act, which established a principle for making funding decisions on the basis of program effectiveness. Many agencies are still struggling with how best to establish program performance measures against agency activities that are difficult to quantify. Nevertheless, this legislation demands that beginning March 31, 2000, agencies produce annual reports on program performance that must be submitted to the president and Congress. The Government Management Reform Act, enacted in 1994, further defined requirements for financial statement production against established deadlines. Not only did this act establish that beginning March 1, 1997, each agency must submit financial statements covering all accounts in the preceding fiscal year, but it also set forth that the Department of the Treasury must submit a consolidated financial statement for the executive branch, beginning in March 1998. The Federal Financial Management Improvement Act of 1996 defined, among other areas, that all federal departments and agencies are required to ...install and maintain financial management systems that comply substantially with federal financial management systems requirements, applicable federal accounting standards and the U.S. Standard General Ledger at the transaction level. In addition, if agency financial systems are unable to comply with this legislated requirement, a plan must be provided for bringing systems into compliance. These are just a few of the legislative demands that are having a dramatic impact on the everyday life and work load of financial managers in the federal government today. In addition to the legislative mandates mentioned above, the Office of Management and Budget (OMB) and the Department of the Treasury have revised or updated guidance that they provide to agencies on how to perform financial management duties and responsibilities. If this isn't enough to keep these CFOs and their staffs awake at night, today's government has added another variable to complicate their lives. That is, while these legislative pressures and expectations have grown, agencies are facing the requirement to do more with less. As a result, CFOs are expected to comply with these demands while their staffs are shrinking. As key government financial and accounting personnel are retiring or moving on to other opportunities, the ability to fill these critical positions is difficult at best; in many instances a number of key positions are left vacant for extended periods of time. This has resulted in increased pressures and added work loads for those remaining. In the June 1996 Federal Financial Management Status Report and Five Year Plan, OMB and the CFO Council defined the priority to develop a quality federal financial management work force and appropriate CFO organization structures to achieve financial management priorities. …" @default.
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• W313638382 date "1998-07-01" @default.
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• W313638382 title "Using Technology to Do More with Less" @default.
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