EMA System

One of the systems most often used is the Enhanced Managerial Analysis (EMA) system. As a recipient and user of Appropriated Funds (APF) funding, you must be aware that:

• EMA reports contain data for both Labor and Non-Labor execution
• A monthly analysis of your Program's financial data is required
• In addition to the monthly analysis, other instances may require review

The EMA system:

• Is a module within the Command Financial Management System (CFMS)
• Requires special permission to gain access
• Produces many different reports
• Provides users with specific financial data
• Includes a customization feature

Labor Expenditures

Basic procedures for analyzing Labor expenditures are as follows:

• Obtain financial data and assess the accuracy of the reported figures
• Create and populate a financial analysis worksheet
• Locate the Execution % and determine whether you are within the prescribe variance range
• Determine possible reasons for over-executing or under-executing

Non-Labor Expenditures

Basic procedures for analyzing Non-Labor expenditures are as follows:

• Obtain financial data and assess the accuracy of the reported figures
• Create and populate a financial analysis worksheet
• Locate the Execution % and determine whether you are within the prescribe variance range
• Determine possible reasons for over-executing or under-executing

Plan of Action

In developing a plan of action, the Installation Program Manager (IPM) indicates the:

• Likely or possible causes of unfavorable variances
• Current status of the Program
• Actions being considered or recommended

In the previous Labor analysis, the IPM would indicate:

• Progress in recruiting a new employee
• Labor dollars are not to be redirected
• Employee task assignments
• Employees being paid with Non-Appropriated Funds (NAF)

In the previous Non-Labor analysis, IPM would indicate the:

• Possible causes of under-execution
• Ways to bring the execution rate to an acceptable range
• Need for furnishings and upgrades
• Month or quarter expenses will be made

Brief Plan

A brief should provide the following:

• Program's financial status
• Possible causes for unfavorable execution
• Highlighted Monthly Budget Status Report (or other selected report)
• Financial execution issues and concerns
• Actions for bringing execution back in line
• Assistance needed