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Chapter 17 – METRICS AND REPORTING
17-1. Program Metrics
a. A/OPCs have a number of reporting tools that enable them to manage their purchase program effectively through the bank’s EAS. Most electronic reports are updated within two to three days after a transaction. However, some reports are only updated at the end of the billing cycle. A/OPCs will have access through the EAS to monitor account holder transactions at any time. By searching by account holder name or account number, A/OPCs can track account holder transactions (e.g., transactions, payments, disputes), as well as view account holder monthly statements. A/OPCs may also contact the bank’s customer service at any time to request information on a specific account.
b. Program metrics will be implemented in each contracting office to provide the SCO, A/OPCs, and key Army officials with an assessment of the risk environment and feedback as to whether card programs are satisfying overall strategic goals. All A/OPCs will utilize the reports identified in Table 17-1 and 17-2 to review performance metrics and any systemic deficiencies requiring corrective action(s).
c. A/OPCs should maximize utilization of reports available on the GPC Business IT systems web sites such as the IOD and AXOL. The reports can assist with conducting periodic and annual surveillance inspections along with overall GPC Program management. Many reports are available through the servicing bank’s EAS, IOD, and PIEE system to assist A/OPCs in the management and oversight of the GPC program. In addition to reviewing these reports, A/OPCs at all levels should perform and maintain certain metrics to assess the performance of their program. These metrics include, but are not limited to, the following:
Table 17-1: GPC Metrics
| # | GPC Metric Description | GPC Metric |
|---|---|---|
| 1 | Monthly Delinquency Percentage - zero tolerance - any percentage of receivables over 180 days past due. | < 0.75% - of its total receivables over 60 days past due. |
| 2 | Span of Control - Level 4 A/OPC to Accounts (re-evaluated biennially) | 1:250 accounts |
| 3 | Span of Control - Billing Official to Cardholder Accounts | 1:7 accounts |
| 4 | Span of Control – Maximum number of cards per CH | 3 |
| 5 | Annual Assessment Checklist – Level 4 A/OPC | 100% Annually |
| 6 | PMR - Level 3 A/OPC reviews all Level 4 A/OPCs | 100% Every 3 Years |
| 7 | PMR - Level 2 A/OPC reviews all Level 3 A/OPCs | 100% Every 3 Years |
| 8 | Convenience Check Reviews | Annually |
| 9 | Training | Prior to Issuance of GPC or prior to assuming duties |
| 10 | CH review of Account Statement Monthly | 3 business days from cycle end date (19th ) |
| 11 | BO Certification of Billing Statements Monthly | 5 business days from cycle end date (19th ) |
| 12 | Level 4 review of all BO and CH credit limits | Annually |
| 13 | Level 4 review of the ongoing need for all GPCs | Annually |
| 14 | Retention of BO financial records | 6 years |
| 15 | Separation of Duties | BO, CH, RM, APO, A/OPC must be separate individuals |
| 16 | Dispute Transaction with the Servicing Bank | CH has 90 days from the date the transaction posted to the account |
| 17 | IOD Data Mining | Table 11-1, 11-2, 11-3 |
| 18 | Upload transaction supporting documentation in the bank’s EAS | 100% each transaction |
| 20 | Independent Receipt and Acceptance | 100% each transaction |
| 21 | Rebates – percentage per spend volume on micro purchases | 1.8% |
| 22 | Suspend purchasing under accounts with open data mining cases or incomplete monthly reviews | NLT 55 days after the billing cycle end date (19th) |
| 23 | A/OPCs may suspend BO Accounts with open DM cases | 30 days after billing cycle end date (19th) |
17-2. Reports for Monitoring and Oversight
Reports listed in the Tables 17-2 through 17-11 are provided by the servicing bank for A/OPCs, BOs, and CHs to utilize to assist in managing the GPC program. These reports should be used for program oversight, assessments, and PMRs. Reports are not limited to those listed below.
Table 17-2: Recommended Reports for Monitoring and Oversight
| Report | Purpose |
|---|---|
| Insights on Demand | |
| Findings and Determinations | View all case findings and determinations |
| Exceptions by Type | View all data mining cases by type |
| U.S. Bank Access Online – Program Management | |
| Account List | View all card and managing accounts in your program. |
| Account Spend Analysis | View the number of transactions and dollars spent in a specified time period. Check for inactive accounts. |
| Past Due | View managing accounts that are currently past due. |
| Order File History | Check to see if orders were created before making a purchase. |
| U.S. Bank Access Online – Financial Management | |
| Transaction Detail | View CHs’ data in the Comments tab (including Contingency Operations and 889 Custom Fields tab). View sales tax charged on transactions. |
| Transaction Summary | View whether CHs uploaded their purchase file into U.S. Bank. |
| Full Transaction and Order Detail | View specific descriptions of what was purchased. Select Transaction Line Item Detail only and Excel. |
| Managing Account Approval Status | View the certification status of managing accounts and date on which they were certified. This report is helpful for identifying managing accounts that need certification after the end of the billing cycle. |
| U.S. Bank Access Online – Supplier Management | |
| Merchant Spend Analysis | Track CH spending patterns from various merchants |
| Top Merchant Spend Analysis | View top merchants from whom CHs are purchasing. You can customize the number shown (e.g., top 10, 25, 50). |
| U.S. Bank Access Online – Administration | |
| System User List | Check user profiles to confirm whether they are active or inactive. View the Functional Entitlement Group for users in your program. |
| U.S. Bank Access Online – Flex Data Reporting | |
| Flex Data Report | Create a custom report showing selected data. |
| U.S. Bank Access Online – Custom Reports | |
| Certification and Payment Report | View the exact dates on which accounts were certified and payments were made. This report is helpful for identifying managing accounts that need certification after the end of the billing cycle. This report also includes interest charged to delinquent accounts. Allows users to view accounts over multiple billing cycles. |
| Payment and Prompt Payment Act Interest Penalty Transactions | View all payments, including interest charged to delinquent accounts. Allows you to view only one billing cycle at a time. |
| All Convenience Check Transactions | Monitor convenience check activity. |
| PIEE Electronic Data Access (EDA) | |
| JAM Detailed GPC Appointment Status Report | View appointment status of CHs, BOs, and A/OPCs |
| JAM GPC Training Report | View training completion dates |
17-3. Standard Reports in the Servicing Bank’s EAS
U.S. Bank Access Online features a full range of reports that enable users to analyze vital program data to support program management and vendor relationships. All Access Online reports are parameter-driven and have different parameters based on the data elements available for each report. Users can run reports by performing three basic steps:
1) Select the report. Begin by accessing the custom reports function and then navigating to and selecting the custom report you want to run.
2) Specify parameters. Set parameters for the report, such as date range.
3) Run the report. After specifying any report-specific parameters, select to run the report or save and then run the report.
Table 17-3: Summary of Standard Report Categories
| Report Category | Category Description |
|---|---|
| Program management | The reports in this category enable you to monitor compliance with your organization’s program policies. You can also use these reports for general program management activities. |
| Financial management | These reports contain detailed transaction information, including transaction data and allocation. |
| Supplier management | You can use the reports in this category to manage your supplier relationships, support negotiations and manage spending by category. |
| Tax and compliance management | You can use the reports in this category to estimate sales/use tax, track spending for 1099/1057 vendors, and perform other regulatory reporting (e.g., with minority-owned suppliers). |
| Administration | You can use the reports in this category to manage the functionality you use in Access Online. |
| User Activity Audit reports | These reports capture activity that users take in Access Online. |
| Scheduled reports | These reports are standard reports that Program Administrators can set up to run on specific dates in the future. |
| Flex Data reports | These are basic ad hoc reports that Program Administrators create based on pre-created report templates. |
| Custom reports | These are complex, highly customized ad hoc reports we worked with clients to create to meet specific program management needs. |
Table 17-4: Program Management Reports
| Report | Report Description |
| Account History | This report provides information on the history of changes to accounts so that you can easily manage and track updates. |
| Account List | You can use this report to give you a comprehensive list of all the accounts in your program. With a single, complete list you can quickly and easily review and make decisions about your program accounts. |
| Account Spend Analysis | This report helps you audit CH accounts to ensure program compliance. |
| Account Status Change | This report lets you quickly identify an account with changes within a given period. This information lets you track correct changes and spot trends that may need addressing (e.g., a high number of lost/stolen cards). |
| Account Suspension | This report lets you quickly identify suspended accounts and review program policy adherence rates. You can leverage this information to manage policy guidelines. |
| Declined Transaction Authorizations | This report provides details of declined transaction authorizations along with related account and merchant information to help you monitor program compliance, card usage, and merchant program parameters. |
| Order File History | This report provides a history of your order file loading and matching to help you monitor and manage the order management function in the system. |
| Past Due | This report lets you quickly identify problem accounts and review program policy adherence rates. You can leverage this information to manage policy guidelines. |
Table 17-5: Financial Management Reports
| Report | Report Description |
| Full Transaction and Order Detail | This report provides full expenditure detail, including Level III data, for complete analysis of orders and transactions. |
| Managing Account Approval Status | This report provides a history of managing account and cardholder account statement approvals and certifications. You can use this report to track the status and progress of account approvals as they align with your internal operating procedures. In this way, you can ensure compliance with established procedures and actively manage and improve the efficiency of your program. |
| Order Detail | This report provides detailed order data, including line-item detail. |
| Transaction Detail | This report provides detailed transaction data, including merchant detail, transaction allocation information, and transaction comment data. |
| Transaction Summary | This report provides a summary of the transactions. It also includes information if an electronic attachment is present and/or the ability to view the attachment. |
Table 17-6: Supplier Management Reports
| Report | Report Description |
| Merchant Spend Analysis | This report gives you an overall view of total supplier base activity or total commodity type. You can use this information to support service-level and pricing requests with your suppliers. |
| Merchant Spend Analysis by Line Item | This report provides summary and detail information for analyzing merchant spend activity by purchasing line item to help support purchasing strategy and vendor negotiations. |
| Top Merchant Spend Analysis | This report lets you compare vendors based on purchase activity. When you combine this information with information on supplier service, you can put together a comprehensive profile of your key vendors. |
Table 17-7: Administration Reports
| Report | Report Description |
|---|---|
| System User List Detail | This report gives you detailed information about users in a single organization. You can use this report to manage the cardholders and other users who work in Access Online. |
| System User List | This report gives you information about user IDs and associated user profiles. The report includes a list of user hierarchy access and user functional entitlements. You can use this report to manage the cardholders and other users who work in Access Online. |
Table 17-8: User Activity Audit reports
| Report | Report Description |
|---|---|
| Transaction Management | You can use this report to review a detailed history of activity and changes for transaction-related actions such as transaction approval, rejection, reallocation, and extraction. |
| Order Management | You can use this report to track users’ actions within Order Management, including maintaining orders, matching multiple orders to transactions, and managing order receipt. |
| User Profiles | You can use this report to review a detailed history of activity and changes for user profile-related actions such as changing login information, contact information, updating processing hierarchy position, or adding/removing an account. |
| PIEE Task QUEUE | Detailed History of PIEE appointment task activity including creation and maintenance of User Profiles, Point of Contacts, Cardholder Accounts, and Managing Accounts. |
17-4. Custom Reports within the Servicing Bank
In addition to the ability to access and run standard reports, the servicing bank has created custom reports available to the Army. Users can run these custom reports in three basic steps:
4) Select the report. Begin by accessing the custom reports function and then navigating to and selecting the custom report you want to run.
5) Specify parameters. Set parameters for the report, such as date range.
6) Run the report. After specifying any report-specific parameters, select to run the report or save and then run the report.
Table 17-9: Summary of Custom Reports
| Account information reports | Transaction activity reports |
|---|---|
| Account Approval Status | All Convenience Check Transactions |
| Account List | Cash Activity Only |
| Accounts with High Credit Limits | Declined Transactions |
| Accounts with Underutilized Credit Limits | Frequent Credits by Merchant |
| Active Accounts with Multiple Lost/Stolen Cards | Frequent Credit Transactions |
| Billing/Approval Official Conflict of Interest | High Cardholder Spending by Merchant |
| Certification and Payment Report | Large Dollar Transactions |
| MCC/MAT Codes Assigned to CH Accounts | Mismatched Authorizations |
| Over Limit Convenience Check Transactions | |
| Payment and Prompt Payment Act Interest Penalty Transactions | |
| Potential Split Requirement Review | |
| Retail Transaction | |
| Suspect Merchants | |
| Transactions at Blocked MCCs | |
| Transactions Without Authorization | |
| Transactions without Terminal IDs | |
| Transaction Detail | |
| Travel Industry Transactions | |
| Unusual Spending Activity |
Table 17-10: Custom Reports of Account Information
| Report | Report Description |
|---|---|
| Account Approval Status | This report provides a list of accounts with the approval status for each account. You can use this report to track the approval workflow for your program. |
| Account List | This report provides a list of accounts by one or more processing hierarchy positions or one or more reporting hierarchy positions. |
| Accounts with High Credit Limits | This report provides a list of accounts that have maximum credit limits over a specified amount. You can use the report to mitigate risk and review credit limits. The report presents all credit limits for analysis. |
| Accounts with underutilized Credit Limits | You can use this report to assist in your review of cardholder spend against the cardholder’s maximum credit limit. In this way, you can identify cardholder accounts that may need credit limit adjustments. |
| Active Accounts with Multiple Lost and Stolen Cards | This report lists accounts that have multiple lost and/or stolen cards. You can use the report to identify accounts that may be misusing their cards so that you can improve program management. |
| Billing/Approval Official Conflict of Interest | This report lists cardholder accounts that the Approving/Billing Official (A/BO) has approved in Access Online. You can use this report to identify potential lack of separation of duties between BOs and cardholders. |
| Certification and Payment Report | This report provides information on certification status and payment, including cycle close date, amount certified, last payment date and last payment amount. You can use this report to make sure your approvals, certifications, and payments are on track. |
| MCC/MAT Codes Assigned to CH Accounts | This report lists merchant category codes (MCCs)/merchant activity type (MAT) codes assigned to cardholder accounts. You can use this report to gain an overall picture of which merchants are available for cardholder purchases. |
Table 17-11: Custom Reports of Transaction Activity
| Report | Report Description |
|---|---|
| All Convenience Check Transactions | This report lists all convenience check transactions within your organization to help you identify trends inconvenience check transactions and possible misuse of convenience checks. |
| Cash Activity Only | This report provides a list of accounts that have only cash transactions, including transaction and merchant information. You can use this report to monitor program compliance. |
| Declined Transactions | This report lists transactions that a merchant declined at point of sale. You can use this report to monitor declined transactions, audit program compliance, and identify training needs. |
| Frequent Credits by Merchant | This report lists merchants who have a high number of credits as part of their overall number of transactions versus debits over a specified time period (e.g., 30 percent of all transactions between December 1 and December 31 were credits). You can use this report to identify potential card misuse at specific merchants and thereby improve program management. |
| Frequent Credit Transactions | This report lists accounts with a high percentage of credits relative to purchases (e.g., 30 percent credits and 70% debits). You can use this report to identify potential card misuse. |
| High Cardholder Spending by Merchant | This report lists cardholder accounts with a high level of spending with a specific merchant. You can use this report to identify potential card misuse, including cardholder collusion with a merchant. |
| Large Dollar Transactions | This report lists transactions that are over a specified purchase limit, which can help you identify possible misuse. |
| Mismatched Authorizations | This report lists transactions for which the authorization amount approved does not match the final transaction amount. You can use this report to help identify card misuse and improve program management. |
| Over Limit Convenience Check Transactions | This report lists convenience check transactions that are greater than a specified amount. You can use this report to help identify transactions that may require an independent review to mitigate risk. |
| Payment and Prompt Payment Act Interest Penalty Transactions | This report lists all Payment and Prompt Payment Act interest penalty transactions. You can use this report to identify timely certification and payment processing for your organization |
| Potential Split Requirement Review | This report lists CHs associated to the same managing account who have multiple transactions with the same vendor that total a specified amount or more over a specified number of days (e.g., Jane Doe has transactions totaling $2,000 with Quick Office Supply between January 10 and January 11). You can use this report to identify possible instances of CHs splitting a transaction among multiple dates to get around spending limits (e.g., get around a SPL of $1,500). |
| Retail Transaction | This report provides a list of retail transactions, including account information, merchant information, and transaction information. You can use this report to monitor policy and program compliance. |
| Suspect Merchants | This report provides a list of transactions with suspect merchants, including account information, merchant information, and transaction information. You can use this report to monitor policy and program compliance. |
| Transactions at Blocked MCCs | This report lists transactions at blocked merchant category codes (MCCs). You can use this report to track and manage vendor relationships and identify potential card misuse. |
| Transactions Without Authorization | The report shows transactions the cardholder did not obtain an authorization for. By tracking transactions without authorization, you can identify potential card misuse and improve program management. |
| Transactions without Terminal IDs | This report shows transactions for which no terminal ID was obtained. You can use this report to help identify potential card misuse and to improve program management. |
| Transaction Detail | This report provides detailed transaction information, including account, merchant, transaction, and allocation information. You can use this report for overall program management. |
| Travel Industry Transactions | This report identifies transactions (over a specified amount) from merchants in the travel industry. You can use this report to help identify potential card misuse. |
| Unusual Spending Activity | This report lists transactions a cardholder made on a weekend or transactions that appear to be split transactions. You can use this report to identify potential card misuse and thereby improve program management. |
17-5. Printing and Storing Reports
A/OPCs should save copies of all electronic reports that they generate, particularly statistical or summary reports. Due to the volume of information available, the bank will furnish information for a limited period (generally, 18 months or less) before archiving the data. Reports containing sensitive information (e.g., account numbers, account holder information, etc.) should be maintained in a secure location.
17-6. Ad Hoc Reports
Ad Hoc reports provide the ability for the Army and A/OPCs to access all data elements of the BO, CH and transaction records at any time by allowing the Army A/OPCs, servicing bank, or GSA to create reports in html, Excel, text (ASCII) formats, and/or others as defined by the Army at the task order level. The servicing bank provides the capability for the Army to utilize the ad-hoc reporting functionality of the EAS Systems for any additional future reporting needs that are not listed.
