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Information Technology: Architecture Needed to Guide NASA's Financial Management Modernization
The U.S. Government Accountability Office (GAO) is an independent agency that works for Congress. The GAO watches over Congress, and investigates how the federal government spends taxpayers dollars. The Comptroller General of the United States is the leader of the GAO, and is appointed to a 15-year term by the U.S. President. The GAO wants to support Congress, while at the same time doing right by the citizens of the United States. They audit, investigate, perform analyses, issue legal decisions and report anything that the government is doing. This is one of their reports.
Since the enactment of key financial mgmt. (FM) reforms, the fed. gov¿t. has devoted significant resources to improving FM activities and practices. Yet continuing attention is needed to address persistent, long-standing accountability problems and to redefine success for fed. FM. Many gov¿t. agency FM systems do not produce the accurate, timely, and meaningful info. needed for mgmt. decision making. This forum brought together FM leaders from the fed. gov¿t., incl. the CFO, CIO, and IG communities, and other officials with extensive experience in FM from both the public and private sectors. The forum addressed: the future of fed. FM; applying lessons learned from fed. FM system implementations; and strategies for transforming fed. FM culture.
To correct its long-standing and pervasive financial management weaknesses, the Department of Defense (DOD) plans to invest billions of dollars to modernize its financial management operations and supporting systems. Effectively managing such a large and complex endeavor requires, among other things, a well-defined and enforced blueprint for operational and technological change, commonly referred to as an enterprise architecture. Such an architecture provides a clear and comprehensive picture of an entity, whether it is an organization (e.g., federal department, agency, or bureau) or a functional or mission area that cuts across more than one organization (e.g., financial management or combat identification 1). This picture consists of three integrated components: a snapshot of the enterprise s current operational and technological environment, a snapshot of its target environment, and a capital investment road map for transitioning from the current to the target environment. The use of enterprise architectures is a best practice in information technology (IT) management followed by leading public and private organizations and is required by the Clinger-Cohen Act of 1996, the Office of Management and Budget (OMB), and DOD. 2 Our experience with federal agencies has shown that attempting a major modernization effort without a complete and enforceable enterprise architecture results in systems that are duplicative, are not well integrated, are unnecessarily.