Reimbursable Agreement Trace Continuous Control Monitoring
Description
Monitor key control points for reimbursable agreement trace; flag missing approvals, SoD conflicts, late postings, or incomplete evidence before month-end close. The MVP would connect DLA EBS, Navy ERP, DEAMS, DWCF systems, customer orders, billing and cost data and produce read-only recommendations for DLA, DON, DAF, DFAS, OUSD(C).
AI / analytics pattern
process mining + rules + ML
Automation level / stage
continuous assurance
Expected benefit
More timely control issue detection, reduced repeat findings, stronger ongoing assurance.
Audit / financial statement impact
WCF statements, revenue, expenses, inventory, FBWT, accounts receivable
Controls / human review
Human review for unusual/high-dollar items; policy citations; audit logs; role-based access; periodic accuracy testing.
Data needed
DLA EBS, Navy ERP, DEAMS, DWCF systems, customer orders, billing and cost data; master/reference data; audit logs; policy/control requirements; prior exceptions; relevant document evidence.
Possible metrics
control exceptions detected before close; SoD conflicts remediated; repeat findings reduced
MVP scope
Start with one Component/reporting entity and one subprocess (reimbursable agreement trace) for two close/audit cycles; read-only outputs first.
Related material weakness / control objective
WCF audit opinions, cost visibility, revenue recognition and reimbursables