TAILIEUCHUNG - Submitted to the First 5 LA Ad Hoc Committee and Board of Commissioners

To support its operations, DOD performs an assortment of interrelated and interdependent business functions, such as logistics, procurement, health care, and financial management. As we have previously reported, the DOD systems environment that supports these business functions has been overly complex, decentralized, and error prone, characterized by (1) little standardization across the department, (2) multiple systems performing the same tasks and storing the same data, and (3) the need for data to be entered manually into multiple systems. For fiscal year 2012, the department requested about $ billion to operate, maintain, and modernize its business systems. DOD has reported that. | Procedures Engagement Phase One Report First 5 LA Submitted to the First 5 LA Ad Hoc Committee and Board of Commissioners by Harvey M. Rose Associates LLC http July 12 2011 HARVEY M. ROSE ASSOCIATES LLC 1390 Market Street Suite 1150- San Francisco California 94102 415 552-9292 415 252-0461 FAX info@ public sector management consulting July 12 2011 Mayor Michael D. Antonovich Chair First 5 LA Commission Members of the Ad Hoc Committee Members of the First 5 LA Commission 750 N. Alameda Street Los Angeles California 90012 Dear Chair Antonovich Members of the Ad Hoc Committee and Members of the Commission Harvey M. Rose Associates LLC is pleased to present this Phase One report for our Procedures Engagement of First 5 LA. This report was prepared in response to your Board s request as delegated to the Ad Hoc Committee for an independent assessment of the agency s reserved and available funds financial reporting to your Board and other financial matters. Thank you for providing our firm with the opportunity to conduct this procedures engagement of First 5 LA. We are available at any time to respond to questions about the contents of this report. Fred Brousseau Project Manager Table of Contents Executive 1. Allocations and Board of Commissioner Approval of the Annual Budgets and 2. Review of a Sample of First 5 LA 3. Accounting for Reserves Designations and Fund .

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