Testimony 

Before the Subcommittee on Federal Financial Management, 

Government Information, Federal Services, and 

International Security, Committee on Homeland Security 

and Governmental Affairs, U.S. Senate 

United States Government Accountability Office

GAO 

HOMELAND SECURITY

Transforming 

Departmentwide Financial 

Management Systems 

Remains a Challenge 

Statement of McCoy Williams 

Director, Financial Management and Assurance 

Keith Rhodes 

Chief Technologist, Applied Research and Methods 

Center for Technology and Engineering 

For Release on Delivery

Expected at 3:00 p.m. EDT

Thursday, June 28, 2007

 

GAO-07-1041T 
What GAO Found

United States Government Accountability Office

Why GAO Did This Study

Highlights

Accountability Integrity Reliability

June 28, 2007

HOMELAND SECURITY

Transforming Departmentwide Financial 

Management Systems Remains a 

Challenge 

Highlights of GAO-07-1041T, a testimony 

before the Subcommittee on Federal 

Financial Management, Government 

Information, Federal Services, and 

International Security, Committee on 

Homeland Security and Governmental 

Affairs, U.S. Senate 

Since 2003, when the Department

of Homeland Security (DHS) began 

operations, it has faced the difficult 

challenge of bringing together 22

diverse agencies and developing an 

integrated financial management

system to provide reliable, timely, 

and useful financial information. 

GAO’s 2007 report, Homeland

Security: Departmentwide 

Integrated Financial Management

Systems Remain a Challenge, 

GAO-07-536, emphasized the key 

issues related to DHS attempting to 

transform its financial management

systems. 

For today’s hearing, this testimony,

based on GAO’s recent report,

(1) summarizes DHS’s financial 

system transformation efforts, 

(2) points out key financial system

transformation challenges at DHS, 

and (3) highlights the building

blocks that DHS should consider to

form the foundation for successful 

financial management system 

transformation efforts. 

What GAO Recommends

Though there are no

recommendations in this statement, 

in its related report (GAO-07-536), 

GAO made six recommendations 

focused on the need for DHS to

define a departmentwide financial 

management strategy and embrace

best practices, including human 

capital practices, to foster its 

systems integration effort. DHS 

concurred with GAO’s 

recommendations. 

DHS began implementation of the Electronically Managing Enterprise 

Resources for Government Effectiveness and Efficiency (eMerge

2

) program 

in January 2004 to integrate financial management systems across the entire

department and to address the multitude of financial management 

weaknesses DHS inherited. In December 2005, the DHS Chief Financial 

Officer (CFO) decided not to exercise the next contract option with the 

systems integrator, and by September 2006, DHS’s new CFO stated that 

eMerge2

 was officially “dead.” DHS officials have stated that about 

$52 million was spent on this project before it was halted but could not 

provide documentation to support this amount. DHS’s decision to end the 

project before spending an estimated $229 million was prudent; however, the 

agency has made little progress since that time and as a result has missed an 

invaluable opportunity to address existing financial management problems. 

While DHS officials have recognized the need for an integrated financial 

management system, the department has not yet developed an overall 

transformation strategy that includes financial management policies and 

procedures, standard business processes, a human capital strategy, and 

effective internal controls. DHS officials have acknowledged that the 

Internal Controls Over Financial Reporting Playbook issued in March 2007

has a policy and process focus and does not comprise a strategy for financial 

systems modernization. DHS’s recently developed high-level financial 

management systems strategy, the Transformation and Systems 

Consolidation, focuses on leveraging existing systems investments across 

DHS components and is still in the early stages of development. More 

detailed implementation strategies will be necessary to fully address 

financial management system integration efforts. 

Consolidating financial management systems for an entity as large and 

diverse as DHS poses significant management challenges. DHS also has an 

opportunity to reap substantial benefits by reengineering business processes 

and standardizing those processes in terms of both productivity gains and 

staff portability across the various components. Based on industry best 

practices, GAO has identified four key building blocks that will be critical to 

DHS’s ability to successfully complete its financial management 

transformation: 

• developing a concept of operations, 

• defining standard business processes, 

• developing a migration and/or implementation strategy for DHS 

components, and 

• defining and effectively implementing disciplined processes 

necessary to properly manage the specific projects. 

Fully embracing these four building blocks and human capital best practices

will be critical to the success of any future financial management plan or 

strategy that addresses implementing and/or migrating to an integrated 

departmentwide financial management system at DHS. 

www.gao.gov/cgi-bin/getrpt?GAO-07-1041T.

To view the full product, including the scope 

and methodology, click on the link above. 

For more information, contact McCoy 

Williams at (202) 512-9095 or Keith Rhodes 

at (202) 512-6412. 
Mr. Chairman and Members of the Subcommittee: 

It is a pleasure to be here today to participate in this hearing on the 

Department of Homeland Security’s (DHS) ongoing efforts to effectively 

modernize its financial management systems. Modern financial

management systems are a critical component to instituting strong 

financial management as called for by the Chief Financial Officers (CFO) 

Act of 1990,1

 the Federal Financial Management Improvement Act of 1996,2

and other legislation. Hearings such as this one today can be very useful to

foster meaningful financial management reform. 

Over the years, we have reported on various agencies’ financial

management system implementation failures. As we testified3

 in March 

2006, agencies continue to struggle with developing and implementing 

integrated financial management systems that achieve expected 

functionality within cost and timeliness goals. Our recent report,4

 which 

was prepared at the request of this subcommittee, discusses in detail some 

of the most significant problems and observations we identified with 

DHS’s financial management system modernization efforts. Since 2003,

GAO has designated implementing and transforming DHS as high risk5

because the agency has yet to implement a corrective action plan that 

includes a comprehensive transformation strategy, and because its 

management systems—especially related to financial, information, 

acquisition, and human capital management—are not yet integrated and

wholly operational. Today, we would like to provide our perspectives on

the importance of DHS following best practices in developing and 

implementing its financial management systems. Specifically, we would 

like to 

 1

Pub. L. No. 101-576, 104 Stat. 2838 (Nov. 15, 1990). The Department of Homeland Security 

Financial Accountability Act of 2004, Pub. L. No. 108-330 § 3, 118 Stat. 1275, 1276 (Oct. 16, 

2004), added DHS to the list of CFO Act agencies. 

2

Pub. L. No. 104-208, div. A., § 101(f), title VIII, 110- Stat. 3009, 3009-389 (Sept. 30, 1996). 

3

GAO, Financial Management Systems: DHS Has an Opportunity to Incorporate Best

Practices in Modernization Efforts, GAO-06-553T (Washington, D.C.: Mar. 29, 2006). 

4

GAO, Homeland Security: Departmentwide Integrated Financial Management Systems 

Remain a Challenge, GAO-07-536 (Washington, D.C.: June 21, 2007).

5

GAO, High-Risk Series: An Update, GAO-07-310 (Washington, D.C.: January 2007). 

Page 1 GAO-07-1041T 
• summarize DHS’s financial management systems transformation 

efforts, 

• point out key financial management system transformation challenges 

at DHS, and

• highlight the building blocks that form the foundation for successful 

financial management system transformation efforts. 

Our statement is based upon our recently issued report,6

 as well as our 

previous reports and testimonies, which were performed in accordance 

with U.S. generally accepted government auditing standards. 

Since DHS began operations in March 2003, as mandated by the Homeland 

Security Act of 2002,7

 it has faced the daunting task of bringing together 22

diverse agencies and developing an integrated financial management 

system. DHS inherited many financial management weaknesses and 

vulnerabilities from the 22 agencies. Auditors had identified 30 reportable 

conditions,8 18 of which were considered material internal control 

weaknesses9

 in the components prior to the transfer to DHS. In fiscal year 

2003, the DHS financial statement auditors reported 14 reportable 

conditions, of which 7 were considered to be material weaknesses. While 

incremental progress has been made, the material internal control 

weaknesses and financial reporting problems continued in fiscal year 

Background 

 6

GAO-07-536. 

7

Pub. L. No. 107-296, 116 Stat. 2135 (Nov. 25, 2002). 

8

Under standards issued by the American Institute of Certified Public Accountants 

(AICPA), reportable conditions are matters coming to the auditors’ attention relating to

significant deficiencies in the design or operation of internal controls that, in the auditors’ 

judgment, could adversely affect the department’s ability to record, process, summarize, 

and report financial data consistent with the assertions of management in the financial 

statements. The AICPA recently revised its guidance for audits of financial statements 

beginning on or after December 15, 2006, to replace the term “reportable condition” with 

“significant deficiency.” 

9

A material weakness was previously defined as a reportable condition in which the design

or operation of one or more of the internal control components does not reduce to a

relatively low level the risk that misstatements caused by error or fraud in amounts that 

would be material in relation to the financial statements being audited may occur and not

be detected within a timely period by employees in the normal course of performing their 

assigned functions. The new definition of a material weakness is a significant deficiency, or 

combination of significant deficiencies, that results in more than a remote likelihood that a 

material misstatement of the financial statements will not be prevented or detected. 

According to AICPA guidance, this change is effective for audits of financial statements 

beginning on or after December 15, 2006. 

Page 2 GAO-07-1041T 
2006. In fiscal year 2006, while the total number of reportable conditions 

decreased to 12, the number of material weaknesses increased to 10. Some 

of the more recent material weaknesses identified by the auditors include 

problems with fund balance with treasury, budgetary accounting, and 

intergovernmental balances. 

In early March 2007, DHS officials issued the Internal Controls Over 

Financial Reporting (ICOFR) Playbook, a high-level plan with a stated 

purpose of addressing the existing internal control weaknesses. DHS 

officials have reported that the ICOFR Playbook draws from internal 

control best practices to establish a management control program that 

measures performance and provides accountability for improvement. DHS 

officials expect the ICOFR Playbook to guide DHS for the next several 

years through fundamental financial management improvement across the 

spectrum of financial activities supporting the agency’s mission. 

DHS began implementation of the Electronically Managing Enterprise 

Resources for Government Effectiveness and Efficiency (eMerge2

) 

program in January 2004 to integrate financial management systems 

across the entire department and to address the department’s financial 

management weaknesses. eMerge2

 was expected to establish the strategic

direction for migration, modernization, and integration of DHS financial,

accounting, procurement, personnel, asset management, and travel 

systems, processes, and policies. In February 2005, the DHS CFO 

conducted a review of the eMerge2

 effort. DHS chose not to exercise the 

next contract option, and DHS’s contract with Bearing Point, Inc. (Bearing 

Point), the systems integrator, to acquire and implement eMerge2

 expired 

in December 2005. 

eMerge2 Project Was 

Unsuccessful 

In March 2006, DHS’s Deputy CFO testified10 that eMerge2

 was taking a 

new direction in that the department was going to perform an assessment 

of existing financial management systems at the component level to 

determine whether internal resources could be leveraged. DHS officials 

also reported that they were going to review the Office of Management and 

Budget’s (OMB) Financial Management Line of Business initiative to 

assess whether migration to a shared service provider was a feasible 

 10Department of Homeland Security, March 29, 2006, testimony before the House 

Government Reform Subcommittee on Government Management, Finance, and 

Accountability and the House Homeland Security Subcommittee on Management, 

Integration, and Oversight. 

Page 3 GAO-07-1041T 
option. In March 2006, we testified11 that DHS was at an important 

crossroads in implementing a financial management system, and we 

discussed the necessary building blocks that form the foundation for 

successful financial management system implementation efforts. 

Finally, in September 2006, the newly appointed CFO stated that eMerge2

was officially “dead.” See figure 1 for a summary of the eMerge2

 timeline. 

DHS officials have stated that approximately $52 million was spent on the 

eMerge2

 project before it was halted in December 2005. DHS could not 

provide any documentation to support these reported costs. DHS’s 

decision to end the project before spending an estimated $229 million on a 

financial management system that would not provide the expected system

functionality and desired performance was prudent, and we support the 

decision to cut its losses. However, the agency has made little progress 

since that time and has missed an invaluable opportunity to address 

existing financial management problems. 

 11GAO-06-553T. 

Page 4 GAO-07-1041T 
Figure 1: Timeline of Key eMerge2

 Events

Page 5 GAO-07-1041T 
While DHS officials have recognized the need for an integrated financial

management system, the department has not developed an overall 

financial management transformation strategy that includes financial 

management policies and procedures, standard business processes, a 

human capital strategy, and effective internal controls. DHS officials have

acknowledged that the ICOFR Playbook has a policy and process focus 

and does not comprise a strategy for financial systems modernization. 

DHS’s high-level financial management systems strategy, Transformation 

and Systems Consolidation (TASC), focuses on leveraging existing 

systems investments across DHS components, and is still in the early 

stages of development. More detailed implementation strategies will be 

necessary to fully address financial management system integration 

efforts. 

Financial 

Management Systems 

Transformation 

Efforts Are 

Incomplete 

DHS recently provided us with its high-level strategy—TASC—which calls 

for DHS to consolidate its financial management systems into one of two 

models: the Transportation Security Administration (TSA) systems model 

or the U.S. Customs and Border Protection (CBP) systems model, which 

the department refers to as shared baselines. Some of the main objectives 

of this strategy are to realize cost savings and operational efficiencies, 

reduce the number of financial systems, and ensure that internal controls

are embedded in these financial systems. DHS and OMB officials told us 

that OMB approved DHS’s decision to rely on its in-house core financial 

management operations.

Our concern is that the components where the proposed shared baselines

are currently in use have numerous financial management weaknesses and 

consequently do not appear to be good candidates to be the models for an 

entity with an annual budget in excess of $40 billion. For example, the 

financial statement auditors for TSA reported12 that TSA—which is 

serviced by the Coast Guard—was unable to provide sufficient evidential 

matter or make knowledgeable representations to support fiscal year 2005 

and 2006 transactions and account balances, particularly for budgetary 

accounting and undelivered orders and property, plant, and equipment, 

among others. While DHS officials have stated that TSA’s audit 

shortcomings were centered on policies and procedures and are not 

systems-oriented problems, our analysis of the auditor’s report indicated 

that the problems were broad based. As DHS has recognized, success in 

 12Department of Homeland Security, Performance and Accountability Report Fiscal Year

2006 (Washington, D.C.: November 2006). 

Page 6 GAO-07-1041T 
financial management rests upon a comprehensive framework of people, 

policies, processes, systems, and assurance. Accordingly, it is imperative 

that DHS fully understands the policy and procedures weaknesses at TSA 

in order to prevent such weaknesses from affecting subsequent users. 

In addition, the TASC strategy document and other draft documents DHS 

recently provided to us are incomplete. The documents provide a highlevel perspective of the systems comprising the TSA shared baseline and

broad time frames for migrating various DHS components. Much more 

detailed planning is needed to ensure that DHS has a solid foundation and 

road map for this transformation effort. For example, it is not clear which 

DHS component is expected to host13 the TSA shared baseline and what 

other services will be provided. Issues related to how this change will 

affect DHS’s human capital are not yet addressed. Further, the TASC 

strategy does not address the CBP baseline nor, most importantly, how 

these various systems will ultimately be unified for departmentwide 

information needs. Much more detail is needed to provide a financial 

management strategy or plan for integrating and modernizing DHS’s 

financial management systems. 

Moreover, we would like to highlight the need for a close interrelationship 

between TASC and the ICOFR Playbook. The ICOFR Playbook calls for 

policies and procedures to be developed in a variety of financial 

management areas, such as intragovernmental transactions; legal and

other liabilities; budgetary accounting; property, plant, and equipment; and 

operating materials and supplies. It is important that these policies and 

procedures be embedded in the financial systems that are discussed in 

TASC so that rework is minimized. While the ICOFR Playbook in 

particular continues to focus primarily on getting a “clean” audit opinion 

on DHS’s annual financial statements, getting a “clean” audit opinion, 

although important, is not the end goal. The end goal is to establish a fully 

functioning CFO operation that includes (1) modern financial systems that

provide reliable, timely, and useful information to support day-to-day 

decision making and oversight and for the systematic measurement of 

performance; (2) a cadre of highly qualified senior-level and supporting 

staff; and (3) sound internal controls that safeguard assets and ensure 

proper accountability. Ultimately, DHS must be able to provide reliable, 

 13Information technology hosting involves providing secure facility space, networks, and 

hardware to host software applications and providing the necessary personnel to operate

this secure environment.

Page 7 GAO-07-1041T 
useful, and timely financial management information so that DHS 

leadership and the Congress are well positioned to make fully informed 

decisions to secure America’s homeland. 

Mr. Chairman, at this time I would like to point out that based on industry 

best practices, we have identified four key building blocks that will be 

critical to DHS’s ability to successfully complete its financial 

transformation. Our March 2006 testimony14 and, more recently, our report 

for this subcommittee,15 pointed out that careful consideration of these 

four concepts, each one building upon the next, will be integral to the 

success of DHS’s strategy. The four concepts are (1) developing a concept

of operations, (2) defining standard business processes, (3) developing a 

migration and/or implementation strategy for DHS components, and 

(4) defining and effectively implementing disciplined processes necessary 

to properly manage the specific projects. Fully embracing these four 

building blocks and human capital best practices will be critical to the 

success of any future financial management system plan or strategy for 

transforming departmentwide financial management systems at DHS. We 

have continued to refine these key issues to ensure they remain closely 

aligned with DHS’s stated approach—most recently, the department’s 

TASC strategy. 

Four Key Building 

Blocks and Effective 

Human Capital 

Management Must 

Drive DHS’s Financial 

Management 

Transformation 

Efforts

DHS also has an opportunity to reap substantial benefits by reengineering 

business processes and standardizing those processes to realize 

productivity gains and staff portability across the various components. In 

addition, identifying staff with the requisite skills to implement such 

systems and identifying gaps in needed staff skills and filling them are 

necessary to successfully implementing and operating a new financial 

management system. Any DHS financial management system 

transformation plan or strategy will be inherently complex and 

challenging, making the adoption of best practices even more important 

for this undertaking. Table 1 highlights the key issues to be considered for 

each of the four areas. 

 14GAO-06-553T. 

15GAO-07-536. 

Page 8 GAO-07-1041T 
Table 1: Key Issues for DHS to Consider Based on the Four Building Blocks 

Building block Key issues

Concept of operations: Describe systems 

characteristics for a proposed system 

from a user’s perspective

• Define how DHS’s day-to-day financial management operations are and will be carried

out to meet mission needs. 

• Clarify which component and departmentwide systems are considered financial 

management systems. 

• Include a transition strategy that is useful for developing an understanding of how and 

when changes will occur. 

• Develop an approach for obtaining reliable information on the costs of its financial 

management systems investments. 

• Link DHS’s concept of operations to its enterprise architecture. 

Standard business process: Identify 

preferred business processes to 

standardize applications and training and 

portability of staff 

• Assign responsibility for developing departmentwide standard business processes that 

meet the needs of its component agencies. 

• Develop an approach to encourage agencies to adopt new processes rather than 

selecting other methods that simply automate old ways of doing business. 

• Provide a foundation for component efforts to describe the business processes needed 

for unique missions, or develop subprocesses to support those at the departmentwide

level. 

Strategy for implementing the shared 

baseline approach: Utilize a detailed plan 

to consolidate financial management 

operations 

• Develop specific criteria for requiring component agencies to migrate to one of the 

shared baselines rather than attempting to develop and implement their own 

stovepiped business systems. 

• Provide the necessary information for a component agency to make a selection of a 

shared baseline system. 

• Define and instill new values, norms, and behaviors within component agencies that 

support new ways of doing work and overcoming resistance to change. 

• Build consensus among customers and stakeholders on specific changes designed to 

better meet their needs. 

• Plan, test, and implement all aspects of the transition from one organizational structure 

and business process to another. 

Disciplined processes: Reduce

development time and enhance 

effectiveness by adopting industry 

standards and best practices 

• Incorporate industry standards and best practices into DHS-wide guidance related to 

financial management systems implementation efforts. 

• Take actions to reduce risks and costs associated with data conversion and interface 

efforts. 

• Adopt an oversight process to ensure that modernization efforts effectively implement 

the prescribed policies and procedures. 

Source: GAO.

As we previously stated, effective human capital management is critical to

the success of any transformation effort. We reported in our Executive 

Guide: Creating Value Through World-class Financial Management16 that 

having staff with the appropriate skills is key to achieving financial 

 16GAO/AIMD-00-134. 

Page 9 GAO-07-1041T 
management improvements, and managing an organization’s employees is

essential to achieving results. Strategic human capital management for 

financial management projects includes organizational planning, staff 

acquisition, and team development. The independent public accountants 

who conducted DHS’s fiscal year 2006 audit have stated that many of the 

department’s difficulties in financial management and reporting can be 

attributed to the original stand-up of a large, new, and complex executive 

branch agency without adequate organizational expertise in financial 

management and accounting. Moreover, DHS’s Resource Management 

Transformation Office officials have stated that because of staffing 

shortages, outside contractors are currently performing some of the 

financial management activities or duties that internal DHS staff would 

normally perform. Some of the most pressing human capital challenges at 

DHS include (1) successfully completing its ongoing transformation; 

(2) forging a unified results-oriented culture across the department; 

(3) obtaining, developing, providing incentives to, and retaining needed 

talent; and (4) most importantly, maintaining leadership at the top, to 

include a chief operating officer or chief management officer. 

Having adequate and sufficient human resources with the requisite 

training and experience to successfully implement a financial management 

system is a critical success factor. Strategic human capital planning is 

necessary for all stages of a financial systems implementation. Agencies 

across the federal government face the challenge of sustaining the 

momentum of transformation because of the limited tenure of key 

administration officials. Managing the transformation of financial 

management systems at an organization the size and complexity of DHS 

requires comprehensive coordinated planning and integration of key 

management functions across all components of the department. 

In our related report, released today, we made six recommendations 

focused on the need for DHS to develop a financial management plan or 

strategy and to fully adopt the building blocks and human capital practices 

that are vital to minimizing the risk related to modernizing its financial

management systems. In written comments on a draft of this report, DHS 

concurred with our recommendations and described the approach and

steps that are planned to improve DHS’s financial management systems. 

GAO and others have found that the key to implementing systems that 

meet cost, schedule, and performance objectives is to have effectively 

implemented the disciplined processes necessary to reduce risks to 

acceptable levels. Ending eMerge2

 was a prudent decision; however, we 

Concluding 

Observations 

Page 10 GAO-07-1041T 
are concerned that DHS still lacks a clearly defined financial management 

strategy or financial management system implementation effort to even 

begin to address the integration and transformation issues highlighted in

our most recent high-risk report. 

Given that DHS is one of the largest and most complex executive branch

agencies in the federal government, developing, operating, maintaining,

and transforming its financial management systems represent a 

monumental challenge. This challenge is compounded by the relatively 

recent creation of DHS and the poor condition of the range of legacy 

financial and related business systems it inherited. Critical success factors 

for DHS’s transformation efforts will include using the four building 

blocks and human capital best practices to provide reasonable assurance 

that the risks associated with implementing a departmentwide integrated 

financial management system are minimized. If properly implemented, the 

recommendations included in our related report released today, which are 

based on best practices, will help reduce the risk associated with a project 

of this magnitude and importance to an acceptable level. Otherwise, DHS 

runs the risk of repeating the failure of eMerge2

. At the request of this 

subcommittee, this testimony summarizes the results of our first review of 

DHS’s financial management transformation efforts. We look forward to 

continuing to work with you as we continue to monitor DHS’s efforts to 

transform its financial management systems. As DHS moves forward, your 

subcommittee’s continuing efforts to oversee the status of this 

transformation will be critical to its success. 

Mr. Chairman, this concludes our prepared statement. We will be happy to

respond to any questions you or other members of the subcommittee may 

have at this time. 

For information about this statement, please contact McCoy Williams, 

Director, Financial Management and Assurance, at (202) 512-9095 or 

williamsm1@gao.gov, or Keith A. Rhodes, Chief Technologist, Applied 

Research and Methods, Center for Engineering and Technology, at (202) 

512-6412 or rhodesk@gao.gov. Contact points for our Offices of 

Congressional Relations and Public Affairs may be found on the last page 

of this testimony. Individuals who made key contributions to this 

testimony include Kay Daly, Assistant Director; Chris Martin, Senior Level

Technologist; Felicia Brooks; Francine Delvecchio; and Chanetta Reed. 

Contacts and 

Acknowledgments 

Page 11 GAO-07-1041T (195118) 
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