我要一些
财务管理的资料，英文的，
40000单词，最好是翻译成中文，翻译成中文要求8000字，
找不了那么多也尽量帮找一些吧，谢谢。肯定是高分了。200
Progress in Developing and Implementing Business Enterprise Architecture
and Transition Plan:
The Army’s enterprise architecture is aligned with the Department’s federated approach
to business system modernization. We established business area domains in conformance with
the Department’s overall domain structure. Each domain is responsible for developing a
business system transition plan and a systems architecture that aligns with the Department’s
Enterprise Transition Plan and Business Enterprise Architecture. Mature architectures have been
developed for the financial management and logistics fields. We are adopting the DoD-wide
human resources solution in the form of the Defense Integrated Military Human Resources
System.
Under oversight of the Army’s Chief Information Officer, we implemented a disciplined
portfolio management process that requires each business domain to perform a complete
inventory of all business systems within its purview and to register the systems in a single Army-
wide portfolio. According to the Army’s Chief Information Officer, the portfolio management
effort enabled the Army to reduce the total system inventory by 1,500 systems from 3,200 to
1,700 systems. An additional 300 Army-wide business systems have been marked for
retirement, pending the development and implementation of modern replacements.
By adopting the Department’s business domain construct and federated approach to
modernizing business systems; creating business system transition plans; aligning architectures
with the Business Enterprise Architecture; and managing business systems investments through a
disciplined portfolio management process, the Army will be able to comply with Section 332 of
the Fiscal Year 2005 National Defense Authorization Act. We already have scrutinized more
than 100 major business system modernization efforts and received approval from the Defense
Business Systems Management Committee (DBSMC) to continue these important
transformational programs.
The Deputy Under Secretary of the Army is responsible for ensuring effective execution
of our enterprise architecture and modernization efforts across all business domains. This senior
official also is the Army’s Defense Business Systems Management Committee representative.
Governance at the Deputy Under Secretary level enables the Army to implement sustainable
business process improvements and to develop compliant business systems.
In this context the Army has developed and is implementing a comprehensive financial
improvement and audit readiness plan to guide financial modernization activities. This
integrated plan outlines 1,947 specific actions needed to improve financial accountability and
reporting, and assigns responsibility for completion of these tasks to 20 organizations within the
Army and DoD. We have completed 673 of these tasks with independent verification by the
Army Audit Agency. The Army’s financial improvement plan is a component of the DoD
Financial Improvement and Audit Readiness Plan and the Enterprise Transition Plan.
The Department’s Inspector General reviewed our audit readiness plan and found that the
plan sufficiently captures all actions necessary to resolve problems in obtaining an audit opinion.
The plan provides a foundation to improve accountability and financial reporting within the
Army, and has yielded tangible, sustainable results. The Inspector General reviewed our audit
plan and identified areas needing improvement. We have substantially resolved the Inspector
General’s concerns, and are currently awaiting their final report, which we expect will reflect
favorably on the efficacy of our plan. The plan provides a foundation to improve accountability
and financial reporting within the Army, and has yielded tangible, sustainable results.
For example, we anticipate, based on preliminary reports, that the Army Corps of
Engineers will receive a qualified audit opinion of its fiscal year 2006 Civil Works financial
statements when the Inspector General releases its opinion in March 2008. Civil Works is a
large financial entity within the Army comprising $5.9 billion in annual appropriations, $44.5
billion in total assets and $26.7 billion in total property, plant and equipment. The Army Corps
of Engineers has the largest property, plant and equipment asset base of any agency within the
Executive Branch receiving a favorable audit opinion, and is the seventh largest in terms of
annual appropriations. We have corrected the conditions linked to the qualified opinion of the
fiscal year 2006 financial statements, and expect to receive an unqualified opinion for fiscal year
2007.
We continue to implement corrective actions identified in our improvement plan. In
November 2006 we reported to the Committee the completion of 150 of the plan’s tasks during
fiscal years 2005 and 2006, resulting in improved financial management across the Army. With
the successful implementation of the funds control module, we finished an additional 95 tasks
during fiscal year 2007, for a total of 673 tasks completed since the plan’s inception. As a result
of these changes, obligations for $26 billion in annual supply transactions were delivered in real
time, auditable electronic commerce processes were implemented, and accountability of general
equipment and real property was improved.
The Army’s financial improvement and audit readiness plan is important to ensuring
compliance with USC 2222. USC 2222 prohibits the Department from obligating funds for
preparing, processing or auditing financial statements until the proposed activities are consistent
with the Department’s financial improvement plan, and are likely to provide sustained
improvements to internal controls. All 1,947 tasks contained in our financial improvement plan
are designed to provide sustainable improvements when implemented. Each action is focused on
correcting deficient processes and systems, and will result in long-term benefits when completed,
including generation of reliable and complete financial management information.