CPAG News
Completed Projects
Ongoing Projects/Sponsored Projects
American Appraisal Associates
Best Practices in Federal Real Property Management
This research study
surveys federal agencies, states and major private sector
organizations with significant real property holdings to
identify best practices and relevant performance measures
related to the real property management process. Stakeholders
consulted include OMB, General Services Administration, the
Federal Real Property Council and others who have an interest in
the work. The research fieldwork has been completed. The
completed report is expected in late 2006, followed by an
article in the Spring Journal.
Ernst
and Young LLP
How SAS 70 Type II Audit Reports Are Used in a Government
Environment
This study will
attempt to provide insight and helpful information to both user
organizations and service provider organizations. The project is
timely, given the increased emphasis on cross servicing and the
need to evaluate different potential service providers. OMB
Circular M-04-11 states that all federal entities that cross
service other federal entities in areas such as payroll
administration must obtain reports in accordance with SAS 70
Type II requirements. The research planning will start in August
and the research is expected to be complete in time for a
presentation at the 2007 PDC in Nashville, TN.
Grant
Thornton LLP
Process-Based Accounting
A process- based
system provides predictive management information that can be
used to support future years’ performance-based budgets while
also providing powerful internal controls. The research project
will produce a performance and results-based financial statement
for a federal agency. The study will show how process-based
accounting can provide better forward-oriented information that
is more useful for decision-making. The research report is
expected to be complete by the end of 2006 and presented at the
2007 PDC in Nashville, TN.
KPMG
LLP
Evaluation of the Current State of Internal Control and
Management’s Related Responsibilities in State and Local
Governments
This project assesses current practice in state and local
governments concerning audit and internal control practices. The
study focuses on what states, cities, counties and other
organizations are planning to do and have already done to
strengthen their internal control framework. The study will
compare these results to what is required of private sector
companies by the Sarbanes-Oxley Act. The final report will
include recommendations to ensure that any new requirements the
federal government may consider imposing on the states are well
planned, carefully considered and necessary to ensure
accountability and good management control. The report is
expected to be complete by Fall 2006.
Management Concepts
Skills for the 21st Century Financial Management
Workforce
This project will
provide a snapshot in the year 2006 of the workforce skills
financial management leaders and mid-level professionals
identify as necessary to conduct the work of the government in
the 21st century. The results obtained will help
guide the federal financial community in making available
targeted training and education that will effectively prepare
both recent college graduates and more experienced agency staff
face the challenges of stewardship of the nation’s financial
resources. Close to 400 individuals attended this session at the
2006 PDC! Research planning is ongoing and survey development
will begin in Fall 2006. The research is expected to be
complete by the beginning of 2007.
Visa
USA, Inc.
Project to Evaluate Federal, State & Local Government Use of
Purchase and Travel Cards
This project is to
evaluate the use by federal, state and local entities of charge
cards (purchase and travel) for procurement. Merl M. Hackbart,
Ph.D., University of Kentucky, is conducting the research. AGA
CPAG Research Series Report No. 4, The Federal Purchase Card:
Use, Policy and Best Practice, has been published and is
available on the AGA website. Surveys for all three other
phases, focusing on state government entities' use of purchase
and travel cards (phases 2 and 3), and on federal agency use of
travel cards (phase 4), have been sent to targeted respondents
in the comptroller and procurement communities. Analysis of the
results of phases 2 and 3 will begin shortly. All three reports
are scheduled to be complete by the end of 2006.
CSC –
Computer Sciences Corporation
Information Trends in Technology in
Functional Management
This will be the
second time that CSC has sponsored this survey. The last survey
highlighted specific emerging and existing technologies that can
impact Financial Management and Supply Chain Management, such as
A-123 Compliance Software and RFID technology. CSC will survey
CIOs and others to see which should be highlighted in the coming
survey. Work will begin in the fall and we expect the report to
be presented at the 2007 PDC in Nashville, TN.
Other
Projects
Other
potential projects include: how certain advanced technologies,
such as RFID, have the potential to completely transform
inventory and asset management; financial systems implementation
best practices; performance and budget information integration,
performance management issues, and the use of SEA reports in the
state and local government community.
Another
topic could be to assess the impact of estimates on the
reliability of financial statements of the federal government
and/or federal agencies. One way to tackle a project like this
would be to have a consortium of CPAG members who would provide
funding for the project. If you do not have the resources to
sponsor a project on your own, this would be an excellent
opportunity for you to participate in a research project.
If you
would like to sponsor a research project and/or have a good idea
for a project, we would like to hear from you. Please contact
Anna Miller, AGA’s Director of Research, if you would like more
information about any of the projects listed above at
amiller@agacgfm.org.