The DFBA Biometrics Operations Division (BOD) Audit Section, serves as the subject matter experts in performing quick response audits, audit readiness and sustainment, consulting and advisory services, risk management, liaison with external organizations, and audit compliance and follow-up. A variety of audits are performed without precedent requiring the use of advanced auditing techniques in gathering and evaluating pertinent data. Tuba Group provided independent operational/technical/analytical/strategic audit support internally and externally to the organization.

The external support included auditing all customers that submit data to the DoD Automated Biometric Identification System (ABIS) (repository). Tuba Group developed, updated, and maintained a triennial audit schedule and coordinated audit efforts with DFBA and its customers.  We inspected and provided input to process, update, and maintain operational documentation, such as Memorandums of Agreement or Cooperation (MOA/MOC), Service Level Agreements/Service Protocols (SLA/SP), Interface Control Documents (ICD), Incoming Data Requests(ICDR), Standard Operating Procedures (SOPs), and Regulations and Organization Business Rules planning, in preparation and execution of the audit functions.

Tuba Group provided internal support for the DFBA Managers’ Internal Control Program (MICP). The MICP ensures an agency’s implementation of the Office of Management and Budget (OMB) Circular No. A-123, "Management's Responsibility for Enterprise Risk Management and Internal Control". Its objectives are to assess risks in business processes, document and design internal controls, test the controls’ operating effectiveness, identify and classify deficiencies, and prepare and execute Corrective Action Plans (CAPs). We supported DFBA with developing, designing, implementing, monitoring, and reporting on internal controls. Ourresponsibilities included evaluating business processes, testing and reportingon internal controls, and concluding on the annual Statement of Assurance(SOA).

In support of the Chief Financial Officer (CFO) organization within DCMA, Tuba Group provides CFO compliance, accounting operations, and financial management support services to DCMA as it moves toward and achieves its goals of auditability and an unqualified audit opinion.  Tuba Group supports DCMA with its transactional monthly financial reporting, financials statement preparation, and researching and reviewing financial statement line item balances. Additionally, other tasks and support our team provided included: preparing and submitting assertion packages; developing and assisting with Corrective Action Plan (CAP) follow-up and implementation; assisting with the implementation, documentation and testing of Complementary User Entity Controls (CUECs) for systems and processes material to DCMA (DAI, DTS, iRAPT/W A WF, DCPS, DCPDS,DPAS, DFAS Standard Disbursing, DFAS Financial Reporting, DFAS Micro Applications); and developing process narratives and process flows suitable for submission to an Independent Public Accountant (IPA). 

Tuba Group also provided support for the DCMA Managers’ Internal Control Program (MICP). The MICP ensures an agency’s implementation of the Office of Management and Budget (OMB) Circular No. A-123,"Management's Responsibility for Enterprise Risk Management and Internal Control". Its objectives are to assess risks in business processes, document and design internal controls, test the controls’ operating effectiveness, identify and classify deficiencies, and prepare and execute Corrective Action Plans (CAPs). We supported DCMA with implementing, monitoring, and reporting on internal controls. Our responsibilities included evaluating business processes and preparing, implementing, executing, and closing CAPs.

The Missile Defense Agency’s (MDA) mission is to develop, test, and field an integrated, layered, ballistic missile defense system (BMDS) to defend the United States, its deployed forces, allies, and friends against all ranges of enemy ballistic missiles in all phases of flight.

Some of our accomplishments include:
       - Performing audit readiness and accounting operations support services since 2003.
       - Assisting MDA achieve a Green rating on its financial statement compilation efforts.
       - Helping MDA achieve a 3rd placing rating (from over 30 DoD components) for the administration of the
          Managers’ Internal Control Program.
       - Process Flow Mapping.
       - Documenting and assessing MDA’s internal controls in accordance with OMB Circular A-123 Appendix A.
       - Developing a comprehensive financial improvement plan.

We provide clerical personnel support services for the Internal Revenue Service (IRS) Beckley Finance Center (BFC), performing a full range of operations provided by the IRS accounting offices. Some of our functions include: answering phone calls and providing information to callers; preparing documents and schedules for cash deposits; receipt, storage and retrieval of various accounting documents (e.g., obligation and payment documents); control and return of incomplete invoices; and incoming and outgoing mail flow.

Tuba Group is currently engaged in one of the Air Force’s largest efforts in achieving audit readiness; through Financial Improvement Plans (FIP) and identifying steps to ensure that each financial End to End business process is auditable, resulting in resolution of all major accounting and reporting deficiencies, and determination of dates when approved areas will be ready for validation and audit by independent external auditors to achieve an unqualified or “clean” audit opinion for each USAF financial statement.