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Our Management Consulting Group:
Our Management Consulting Group, lead by CBS's founder and President, Esther L. Lehman, provides financial management, general administration management, and program management services to Federal Government Agencies.

Our sole dedication to Federal government enables CBS to provide talented professionals with the knowledge, experience, and conceptual understanding of Accounting, Budget, and Financial Management, and other administrative processes within the highly specialized U.S. Federal Government Framework, to aid agencies to effectively manage resources and report financial and performance results.

CBS has been providing integrated, quality accounting and budget, financial management and business systems, general administration, and program management services to several federal government agencies since the year 2000.  We have assisted our clients of varying size and complexity to continually achieve financial management success in a period of rapidly-evolving, and increasingly rigorous, legislation and guidance with the aim to improve U.S. Federal financial management systems and processes, transparency, and accountability.  Our experience with small agencies, not just large agencies, has provided insight into the unique financial management and administrative challenges that small agencies face to meet compliance requirements with limited resources.  Combined with our knowledge and understanding of the very specialized field of U.S. Federal Government financial management has enabled CBS to deliver scalable, clever, and efficient solutions in a continually evolving environment with ever-changing requirements.

As a testament to our ability to achieve financial management success for our clients, our clients have received a clean opinion on their Audited Financial Statements every Fiscal Year since CBS has provided services. Our client list includes the US DOT Maritime Administration, The National Capital Planning Commission, US DOT Office of Small and Disadvantaged Business Utilization, the US DOT Vehicle Research and Test Center, and the US DOT Bureau of Transportation Statistics.

Our Financial Management Methodology:
CBS’s approach to financial management and accounting operations is structured around the “sum of the parts” theory.  Exemplary financial management and excellence in the production of FACTS I, FACTS II and auditable financial statements are the sum of all of the components in the process.  They are a function of the business processes, internal controls, policies and procedures, financial management systems, and personnel.  All of these factors affect the effective management of resources, agency performance, and the quality of the financial and performance data being reported.  The age-old phrase, “Garbage In, Garbage Out (GIGO)”, has never been truer.  Quality must be built into the process at each component.

Accounting and Complimentary Financial Management, General Administration, and Program Management Consulting Services:
CBS professionals are experts in the budget formulation, management and execution, and reporting of Appropriated Authority, Reimbursable Authority, Revolving and Enterprise Funds, Credit Reform Programs and other Financial Assistance Programs, Grant Programs, Investment Authority, Contract Authority, Transfers, and Trust Fund Allocations.

Our comprehensive knowledge and experience of Federal Accounting and Budget, financial systems, and administration can assist your agency in its effort to achieve outstanding Federal Financial Management and "get to green" in compliance with the President's Management Agenda.  CBS Management Consulting Group can perform the following services for your agency:

The sample list of consulting services below is not all-inclusive.  Please contact us to find out what services we can offer your agency to achieve your objectives and assist you in your pursuit of excellence:

* Assist the agency to devise new or revised financial management, procurement and other general administration, or program management policies and procedures.

* Assist the agency to assess, or develop and launch, or administer a Credit Reform or other financial assistance program, grant program, or other type of program

* Provide short term or long term qualified, experienced personnel to supplement in-house experience and/or address resource constraints.

* Provide qualified personnel to perform highly technical accounting transactions, procedures, and transaction analysis.

* Provide support and guidance to the agency to systematically prepare and submit SF224 Statement of Transactions, reconcile to the Central Accounting and Reporting System (CARS), formerly the Government-Wide Accounting System (GWA), and resolve/clear the Statement of Differences, if any.

* Assess and improve both internal and external financial reporting and analysis.

* Asses or enhance internal controls.

* Assist the agency to develop strategies and mechanisms to obtain the financial and attribute information necessary to systematically prepare FACTS II, FACTS I, GTAS to replace FACTS II and FACTS I, interim and yearend financial statement packages, and performance reports in accordance with Office of Management and Budget (OMB) Circular A-11 and OMB Circular A-136, both updated in 2012 to implement the GPRA Modernization Act of 2010.

* Devise efficient and effective solutions to process accounting transactions in accordance with the Standard General Ledger (SGL) and capture the information necessary to prepare FACTS II and SF133's, FACTS I, Governmentwide Treasury Account Symbol Adjusted Trial Balance (GTAS) to replace FACTS I and FACTS II, interim and year end financial statement packages, and performance reports in accordance with Office of Management and Budget (OMB) Circular A-11 and OMB Circular A-136, both updated in 2012 to implement the GPRA Modernization Act of 2010.

Provide support and guidance to prepare accruals and other accounting estimates, reconcile the Trial Balance, and perform month end/year end close.

* Provide support and guidance to prepare and submit FACTS II, FACTS I, GTAS to replace FACTS II and FACTS I, and performance reports in accordance with the SGL, OMB Circular A-11 and OMB Circular A-136 and produce auditable Financial Statements in conformity with Generally Accepted Accounting Principles (GAAP), Federal Accounting Standards (FAS), and the form and content for entity financial statements specified in OMB Circular A-136.

* Provide audit support services, such as the preparation of required audit schedules, assistance to gather supporting documentation, assist the agency to resolve and/or implement audit findings.

* Provide support and guidance to the agency to develop and execute the Strategic Plan and the Annual Performance Plan, devise performance measures and mechanisms to monitor the results of performance measures and link performance with financial information, and report annual performance and otherwise assist with the requirements of the Government Performance and Results Act (GPRA), as amended by the GPRA Modernization Act of 2010.

* Assist the agency to implement Cost Accounting.

* Assist the agency to devise strategies, mechanisms, and templates to formulate the annual budget/Annual Performance Plan (APP) in accordance with OMB Circular A-11.

* Provide support and guidance to prepare submit budget formulation, execution, reporting requirements, such as the Program and Financing Schedule in accordance with OMB Circular A-11, and respond to OMB Memorandum and other data calls in MAX.

* Provide support and guidance to execute the budget, such as preparation of forecasts and management of resources.

* Assist with the design and implementation of financial systems.

* Provide data cleansing services and assist with the conversion from a legacy financial system to a newly implemented financial system.

* Design interfaces to improve the efficiency and effectiveness of the financial system.

Please contact Esther Lehman via email: elehman@capitolbizsolutions.com or voice: 703-801-0609 to inquire about Management Consulting Group services.