Office of the Secretary, Office of the Chief Information Officer
EMA currently provides a broad range of financial support to DOT Working Capital Fund programs under the DOT Office of the CIO (OCIO). EMA is responsible for all financial activities of this $120M IT services organization. As part of this support, EMA currently performs or has accomplished the following:
EMA develops sophisticated cost and pricing models as a basis for product and service pricing. For example, EMA developed an activity-based costing (ABC) cost model that served as a basis for key pricing realignment within the Telecom Division of OCIO. For the first time, telecom management were able to see the impact of real costs against revenues for several new programs. As a result, prices were adjusted to bring revenue in alignment with costs and prevent under-recovery (loss).
EMA supports all budgetary activities for the OCIO's IT WCF programs. EMA maintains the budget formulation and execution schedules; prepares input documentation; prepares and distributes budget estimates and forecasts; helps program managers develop quarterly budget submissions; tracks budget ceilings; responds to audit requests; prepares revenue and expense forecasts; and performs other budgetary and financial support activities. EMA's primary responsibility is to ensure recovery of all costs within a 2% margin. Tools and procedures developed by EMA have enabled us to successfully meet or exceed this target.
EMA monitors vendor invoices and other expenses against obligations, by cost center and cost category, to prevent cost overruns and to ensure compliance with contract funding ceilings. EMA has implemented process controls and systems that have virtually eliminated cost overruns and late payment penalty fees.
EMA tracks contract activities against financial targets by using EMA-developed information systems; financial reports; and other reconciliation tools.
EMA develops cost estimates and financial reports for customer special projects. EMA analysts work with customers and internal technical staff and managers to identify requirements and associated costs for small purchases to large telecom projects.
EMA processes 100,000 billing transactions monthly, preparing worksheets for upload into DOT's departmental accounting system.
EMA developed a web site where customers can access billing billing and budget data in a variety of formats, including Adobe PDF and MS Excel. A "Customer Estimating Workbook" uploaded monthly, enables customers to monitor their expenses against the most recent quarterly budget, based on actual charges incurred year-to-date. Other reports provide detailed employee-level billing data or aggregated charges by office.
EMA prepares the CIO's annual WCF Price List describing all products and services offered by the OCIO WCF, with associated prices.
Office of the Secretary, Associate Administrator for Administration, Office of Financial Management
EMA currently provides a variety of financial management and managerial accounting services to the OST's Office of the Associate Administrator's Office of Financial Management. EMA’s responsibilities and accomplishments include the following:
EMA was asked in to bring order to the budget for a major DOT initiative, a highly visible project under intense public and congressional scrutiny. The project was difficult because funding crossed multiple years and was provided through Congressional appropriation, GSA funding, and DOT Working Capital Funds. Our senior staff were able to quickly identify the status of all obligations and expenses, restoring order and confidence to the financial operations of this significant project.
EMA was tasked with recovering over $6.5M in unpaid revenue that was sitting in DOT WCF suspense accounts. Often, EMA was forced to re-build complete files detailing the charges, including original customer agreements, customer acceptance and sign-off documents, related procurement documents, and billing backup, with supporting accounting reports. In many cases, the level of detail was sufficient for the customer to recognize the validity of the charges. In other cases, our analysis formed the basis of legal action to successfully recover the charges. As a result of our efforts, the DOT was able to recover over 90% of the $6.5M and clear these suspense accounts.
EMA provides a variety of other financial and business management functions to the Office of Acquisition, including budget formulation and execution; financial training; contract closeout support; account reconciliation; procurement preparation; billing preparation and tracking; and obligation tracking.
Transportation Administrative Service Center, Telecommunications Operations Division
EMA recovered more than $3M in additional revenue, streamlined operations, and increased accuracy in all areas of procurement and financial reporting. EMA’s responsibilities on this contract included the following:
EMA replaced a manual telecom report distribution system with an automated e-mail based system that reduced the time to process telecom billing reports from 2 weeks to 1 hour and eliminated the need to photocopy, collate and manually distribute a 45,000 page report. Reports are now available on the first day of each month and can be downloaded in either PDF or EXCEL formats.
Using EMA-developed automated systems, EMA has reduced the time to process procurements, vendor invoices, and customer billing statements while increasing the accuracy, detail, and timeliness of related financial reports.
EMA prepares cost estimates for customers and developed detailed cost models for DOT products and services.
EMA monitors vendor invoices and other expenses against obligations to prevent cost overruns and to ensure compliance with contract funding ceilings.
EMA tracked all activities against performance targets in Oracle databases developed by EMA IT specialists.
Department of Homeland Security
Transportation Security Administration, Workforce Performance Division EMA helped set up a program management office to oversee contract operations of the TSA screener training program. EMA helped TSA establish the following:
EMA provided a spreadsheet-based tool that enabled the project managers to accurately track costs against obligations, by task order and project.
EMA discovered that the vendor was paying taxes for [hotel-based] training facilities and rooms throughout the U.S. EMA identified costs to be recovered, identified states that accepted federal tax-exempt status, and provided forms to both vendor and hotels. As a result of our increased internal controls and processes, TSA was able to recover over $300K in facilities and boarding costs.
EMA reconciled costs against training rosters to validate vendor charges.
EMA developed a pilot Activity Based Cost model to provide per-class and per-course costs.
EMA developed a complete set of office procedures and job descriptions for financial management, data management, procurement management, technical/performance management, change management, logistics management, and other. These were used by project managers to ensure that all activities were being properly performed.
DHS Office of the Chief Information Officer EMA is helping the DHS OCIO develop processes for tracking financial and procurement actions relating to critical infrastructure support.
EMA has identified, documented, and tracks procurements and funding relating to current support contracts.
EMA is tasked with providing program management mentoring support for OCIO staff.
EMA has been tasked with supporting the full budget formulation/execution cycle, financial tracking and reporting, procurement preparation, tracking and reporting, and other financial activities.