US Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF)
United States Department of Justice Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) Financial Management Division (FMD) Accounting Branch
As a Prime Contractor, IFAS provides quality, professional and analytical personnel to support the Financial Management Division’s (FMD)’s objectives in the areas of the Accounts Payable Accrual, Revenue Operations, and OMB A-123 testing and reporting. IFAS assists in the development of the Bureau’s internal controls plan and provides the following services: Implementation and Compliance Assessment, Monitoring, Auditing, Testing, and Remediation Support for OMB Circular A-123, Appendix A and Related Statutory Regulatory, Policy, and Program Requirements.
Specific services provided include:
Revenue, Audit and Accounting Support:
IFAS creates and maintains quarterly provider listings for DOJ components and maintains the SOP. This task entails assisting the Accounting Branch staff in generating and reviewing the quarterly reports to compile the provider listings for DOJ components. This process also involves reviewing component provider listings that are submitted to ATF and validating agreement activity.
Program and Performance Evaluation:
IFAS provides statistical, analytical and reporting for DOJ’s Improper Payments and Recovery Act (IPERA) Reporting. We meet with ATF leadership/CORs, POCs to develop testing objectives, we receive sample data/transactions and communicate and report findings, suggestions, and statistics regularly.
Metrics Development Services:
IFAS performs analysis of responses and prepares individual obligations to be analyzed/reviewed/processed. We develop queries, excel spreadsheets and packages for high dollar vendors and validate all unbilled responses and amounts. IFAS updates and maintains the Standard Operating Procedures (SOP) for the Accounts Payable (AP) accrual process, and refines procedure updates as needed. The SOP’s include, but are not limited to, Open Obligations reviews, Open Receivers reviews and the Quarterly High Dollar Vendor reviews. We perform Open Obligations reviews quarterly and provide results of the reviews to ATF management, including maintaining a CFO metrics log of responses.
IFAS assists in proposing internal control activities in order to identify and mitigate risks and achieve the internal control objectives of efficient and effective operations. We improve the reliability of financial reporting and ensure compliance with laws and regulations. IFAS provides protection against loss from fraud, waste and abuse and ensures payables and expenditures are properly recorded, as required by the Federal Managers Financial Integrity Act (FMFIA) and the GAO Standards for Internal Controls in the Federal Government.
IFAS reviews and updates the OMB A-123 Standard Operating Procedures for ATF based on previous year’s reviews of internal controls, corrective action plans, and notifications of findings and recommendations (NFRs). IFAS examines information provided by external auditors and comments from the Office of Management, FMD and the FPCB based on Draft DOJ Guidance for Implementation of OMB A-123 Management’s Responsibility for Internal Controls.