CA
Functional Area Published in Unique ID BB Parent
Release # Requirement No.
Cash Accountability 7 CA-0001
Cash Accountability 7 CA-0001.01 CA-0001
Cash Accountability 7 CA- CA-0001.01
0001.01.01
Cash Accountability 7 CA- CA-0001.01.01
0001.01.01.01
Cash Accountability 7 CA-0001.02 CA-0001
Cash Accountability 9 CA-0001.06 CA-0001
Cash Accountability 9 CA- CA-0001.06
0001.06.01
Cash Accountability 7 CA-0002
Cash Accountability 7 CA-0002.01 CA-0002
Cash Accountability 7 CA-0002.02 CA-0002
Cash Accountability 9 CA-0004
Cash Accountability 9 CA-0004.02 CA-0004
Cash Accountability 7 CA-0005
Cash Accountability 7 CA-0005.03 CA-0005
Page 1
CA
Cash Accountability 7 CA- CA-0005.03
0005.03.01
Cash Accountability 7 CA- CA-0005.03
0005.03.02
Cash Accountability 7 CA- CA-0005.03
0005.03.03
Cash Accountability 7 CA- CA-0005.03.03
0005.03.03.01
Cash Accountability 7 CA-0005.04 CA-0005
Cash Accountability 7 CA-0007
Cash Accountability 7 CA-0007.01 CA-0007
Cash Accountability 7 CA-0007.03 CA-0007
Cash Accountability 7 CA-0007.04 CA-0007
Cash Accountability 7 CA-0009
Cash Accountability 8 CA-0060
Cash Accountability 8 CA-0062
Cash Accountability 8 CA-0062.01 CA-0062
Page 2
CA
Cash Accountability 8 CA-0063
Cash Accountability 9 CA-0096
Cash Accountability 8 CA-0329
Cash Accountability 8 CA-0333
Cash Accountability 7 CA-0351
Cash Accountability 7 CA-0352
Cash Accountability 7 CA-0353
Cash Accountability 8 CA-0671
Page 3
CA
Cash Accountability 9 CA-0782
Cash Accountability 8 CA-0797
Cash Accountability 8 CA-0804
Cash Accountability 8 CA-0807
Cash Accountability 8 CA-0809
Cash Accountability 7 CA-0842
Cash Accountability 8 CA-0851
Cash Accountability 7 CA-0851.01 CA-0851
Cash Accountability 7 CA-0851.02 CA-0851
Cash Accountability 7 CA-0885
Cash Accountability 8 CA-0970
Cash Accountability 7 CA-0970.01 CA-0970
Cash Accountability 8 CA-0970.02 CA-0970
Cash Accountability 8 CA-0970.03 CA-0970
Cash Accountability 7 CA- CA-0970.03
0970.03.01
Page 4
CA
Cash Accountability 7 CA- CA-0970.03
0970.03.03
Cash Accountability 7 CA-1019
Cash Accountability 7 CA-1252
Cash Accountability 7 CA-2313
Cash Accountability 8 CA-2315
Cash Accountability 8 CA-2631
Cash Accountability 7 CA-2632
Cash Accountability 7 CA-2633
Cash Accountability 7 CA-2634
Cash Accountability 8 CA-2635
Cash Accountability 7 CA-2636
Cash Accountability 7 CA-2637
Cash Accountability 8 CA-2638
Page 5
CA
Cash Accountability 7 CA-2639
Cash Accountability 7 CA-2640
Cash Accountability 7 CA-2715
Cash Accountability 8 CA-2928
Cash Accountability 7 CA-2965
Cash Accountability 7 CA-2969 01.05.019
Cash Accountability 7 CA-2970 01.05.020
Cash Accountability 7 CA-2979
Cash Accountability 7 CA-2984 14.01.009
Cash Accountability 8 CA-3056
Cash Accountability 7 CA-3079
Page 6
CA
Cash Accountability 7 CA-3177
Cash Accountability 8 CA-3187
Cash Accountability 7 CA-3195
Cash Accountability 7 CA-3199
Cash Accountability 7 CA-3200 09.05.016
Cash Accountability 7 CA-3201
Cash Accountability 7 CA-3201.01 CA-3201
Cash Accountability 7 CA-3201.02 CA-3201
Cash Accountability 7 CA-3201.03 CA-3201
Cash Accountability 7 CA-3202
Page 7
CA
Cash Accountability 7 CA-3203
Cash Accountability 7 CA-3204
Cash Accountability 7 CA-3205
Cash Accountability 7 CA-3206
Cash Accountability 7 CA-3241
Cash Accountability 7 CA-3241.01 CA-3241
Cash Accountability 7 CA-3266
Cash Accountability 7 CA-3285
Cash Accountability 7 CA-3285.01 CA-3285
Cash Accountability 7 CA-3286
Cash Accountability 7 CA-3288
Cash Accountability 7 CA-3289
Cash Accountability 7 CA-3290
Cash Accountability 7 CA-3291
Page 8
CA
Cash Accountability 7 CA-3291.01 CA-3291
Cash Accountability 7 CA-3292
Cash Accountability 7 CA-3292.01 CA-3292
Cash Accountability 7 CA-3293
Cash Accountability 7 CA-3294
Cash Accountability 7 CA-3295
Cash Accountability 7 CA-3295.01 CA-3295
Cash Accountability 7 CA-3295.02 CA-3295
Cash Accountability 7 CA-3295.03 CA-3295
Cash Accountability 7 CA-3295.04 CA-3295
Cash Accountability 7 CA-3295.05 CA-3295
Cash Accountability 7 CA-3295.06 CA-3295
Cash Accountability 7 CA-3295.09 CA-3295
Cash Accountability 8 CA-3295.11 CA-3295
Cash Accountability 8 CA-3295.12 CA-3295
Cash Accountability 8 CA-3295.13 CA-3295
Cash Accountability 8 CA-3295.14 CA-3295
Cash Accountability 7 CA-3295.15 CA-3295
Cash Accountability 7 CA-3296
Cash Accountability 7 CA-3297
Cash Accountability 7 CA-3298
Page 9
CA
Cash Accountability 7 CA-3299
Cash Accountability 7 CA-3299.01 CA-3299
Cash Accountability 7 CA-3299.02 CA-3299
Cash Accountability 7 CA-3299.03 CA-3299
Cash Accountability 7 CA-3299.04 CA-3299
Cash Accountability 7 CA-3299.05 CA-3299
Cash Accountability 7 CA-3300
Cash Accountability 7 CA-3301
Cash Accountability 7 CA-3302
Cash Accountability 7 CA-3303
Cash Accountability 7 CA-3308
Cash Accountability 7 CA-3309
Cash Accountability 7 CA-3309.01 CA-3309
Cash Accountability 7 CA-3309.02 CA-3309
Cash Accountability 7 CA-3309.03 CA-3309
Cash Accountability 7 CA-3311
Cash Accountability 7 CA-3311.01 CA-3311
Cash Accountability 7 CA-3311.02 CA-3311
Page 10
CA
Cash Accountability 7 CA-3311.03 CA-3311
Cash Accountability 8 CA-3313
Cash Accountability 7 CA-3314
Cash Accountability 8 CA-3315
Cash Accountability 8 CA-3317
Cash Accountability 8 CA-3318
Cash Accountability 8 CA-3320
Cash Accountability 8 CA-3321
Cash Accountability 7 CA-3324
Cash Accountability 7 CA-3325
Cash Accountability 7 CA-3326
Cash Accountability 7 CA-3326.01 CA-3326
Cash Accountability 8 CA- CA-3326.01
3326.01.01
Cash Accountability 7 CA-3327
Cash Accountability 7 CA-3336.12 CA-3336
Cash Accountability 7 CA-3365
Cash Accountability 7 CA-3366
Cash Accountability 7 CA-3367
Cash Accountability 7 CA-3368
Cash Accountability 7 CA-3369
Page 11
CA
Cash Accountability 7 CA-3370
Cash Accountability 7 CA-3371
Cash Accountability 7 CA-3372
Cash Accountability 7 CA-3373 05.04.017
Cash Accountability 7 CA-3374
Cash Accountability 7 CA-3375
Cash Accountability 7 CA-3376
Cash Accountability 7 CA-3377
Page 12
CA
Functional Requirement DFAS Process Name Accounting
Transaction
The system shall provide automated functionality for cash assets to be reported to the U.
S. Department of the Treasury.
The system shall provide the automated functionality to generate and transmit
summarized information on disbursements and collections to Treasury on Consolidated
Monthly Statements of Transactions by DoD.
The system shall provide the automated functionality to generate and transmit
summarized information on the monthly SF 1219 (Statement of Accountability) in both
hard copy and electronic formats as required by the Department of Treasury.
The system shall provide the capability to capture summarized information on adjustments
to prior month's disbursements and collections on the succeeding month's SF 1219.
The system shall provide the automated functionality to generate and transmit cash
reporting data to Treasury's Consolidated Monthly Statements of Accountability (SOA)
based on the DoD disbursing officers' individual, monthly SF 1219 Reports.
The system shall provide the automated functionality to generate Consolidated Disbursing
Officers' Quarterly Foreign Currency Reports based on individual Disbursing Officers'
Quarterly Foreign Currency Report.
The system shall provide the automated functionality to transmit the Consolidated Foreign
Currency Report to Department of the Treasury 45 calendar days after the close of each
quarter.
The system shall provide the capability to report data to the DoD accounting network that Manage Field Level Reporting
supports the accountability of cash assets of the Department.
The system shall provide the automated functionality to generate and transmit daily
detailed information on individual DoD cash transactions for posting to general ledgers of
DoD allotment, sub-allotment, and operating budget holders.
The system shall provide the automated functionality to generate and transmit Manage Cross-Disbursing
summarized information on "for DoD" cash transactions for posting to general ledgers of
DoD departments and intermediate-level fund holders on a monthly basis.
The system shall provide the automated functionality to generate and transmit a copy of
the Consolidated Quarterly Foreign Currency Report to the U.S. Department of
Commerce.
The system shall provide the capability to capture all collections, disbursements, and
accommodation exchanges reported on the DD Form 2663, from disbursing officers
(DOs), deputy DOs, agents, and cashiers who engage in foreign currency transactions.
The system shall provide the automated functionality to generate and transmit for DoD Manage Field Level Reporting
financial managers, current Fund Balances with Treasury (FBWT) for DoD.
The system shall provide the automated functionality to generate cash-related data Manage Field Level Reporting
required for preparation of footnotes for Chief Financial Officer (CFO) financial statements.
Page 13
CA
The system shall provide the capability to capture the total of cash resources under the Manage Field Level Reporting
control of the reporting entity, which includes coin, paper currency, purchased foreign
currency, negotiable instruments, and amounts on deposit in banks and other financial
institutions. (Line 1 on the note)
The system shall provide the capability to capture the total U.S. dollar equivalent of Manage Field Level Reporting
Nonpurchased Foreign Currencies held in foreign currency fund accounts (Treasury Index
97X7000). (Line 2 on the note)
The system shall provide the capability to capture Total Cash, Foreign Currency and Other Manage Field Level Reporting
Monetary Assets and report it on Line 4 of the note. This line amount should equal the
sum of Lines 1, 2, and 3 on the note.
The system shall provide the capability to validate the amount for Total Cash, Foreign
Currency and Other Monetary Assets (Line 4) equals the amount reported on the Balance
Sheet.
The system shall provide the automated functionality to generate and transmit the SF
1220 Statement of Transactions (SOT) for the individual Disbursing Officers electronically
to the Department of Treasury.
The system shall provide the capability to ensure the dollar amounts reported in the official
cash reports are verified to the amounts contained in the official accounting records.
The system shall provide the capability to ensure that amounts reported in official cash
accountability reports agree with the appropriate general ledger balance(s), whenever
applicable.
The system shall provide the capability for all DoD components to certify the accuracy and
completeness of source data used in official cash reporting.
The system shall provide the capability to certify data being used in financial statements or
reports.
The system shall provide the automated capability to ensure that repetitive financial
reports are prepared consistently.
The system shall provide the capability to track, age, and clear transactions in clearing
accounts. Clearing accounts shall be aged by transaction consistent within the specified
timeframes.
The system shall provide the automated functionality to identify transactions that need to
be charged back.
The system shall provide the capability to capture the SF 1081 form used by the DO's to
cite **F3875 for charge back disbursements.
Page 14
CA
The system shall provide the capability to track and age in-transit transactions. The
system shall monitor and maintain reports on all unprocessed in-transit disbursements,
undistributed in-transit disbursements or any other in-transit disbursements.
The system shall provide the capability for authorized users to perform a monthly detailed
reconciliations of their FBWT accounts.
The system shall provide the capability to capture a file of intransit transactions. Manage Field Level Reporting
The system shall provide the capability to capture transaction counts and amounts for sub-
categories of transactions not yet reconciled because of inability to match.
The system shall provide the automated functionality to maintain aging criteria for
unreconciled transactions.
The system shall provide the capability for an authorized user to define the time frame in
determining when a direct reconciliation can begin.
The system shall provide an authorized user the capability to determine the time frame an
unreconciled transaction will be assigned to a reconciliation specialist.
The system shall provide the capability to prepare the monthly Statement of Inter-Fund Capture Cash and Accountability
Transactions report. Data
Page 15
CA
The system shall provide the capability for authorized users to add supplemental data for Capture Cash and Accountability
transactions captured from a mechanized source. Data
The system shall provide users with the capability to match a chargeback transaction with
the appropriation or fund that was charged when the original disbursement was issued.
The system shall provide the automated functionality to reject the processing and
distribution of in-transit disbursement transactions if the amount is $2,500 or less.
The system shall provide automated functionality to initiate an SF-1081 chargeback if the
Disbursing\entitlement entity failed to distribute a transaction within 60 days from payment.
The system shall provide the automated functionality to match disbursements to its
corresponding, detail-level obligation and post it as promptly as current systems and
business practices reasonably permit.
The system shall provide the automated functionality to capture current period Capture Cash and Accountability
adjustments supported by detailed written documentation that will provide an audit trail to Data
the source transaction(s).
The system shall provide the capability to capture cross-disbursement transactions input Manage Cross-Disbursing
manually and electronically.
The system shall provide the capability to capture Transactions for Other (TFO) data input Manage Cross-Disbursing
on the Cash Collection Voucher (DD Form 1131).
The system shall provide the capability to capture data input on the Cash Collection Manage Cross-Disbursing
Voucher (DD Form 1131).
The system shall provide the capability to capture user "Notes" on correcting journal Capture Cash and Accountability
vouchers which explains the reason the changes are being made. Data
The system shall provide the automated functionality to certify the specific source
information prior to generation of the SF 1219/1220.
The system shall provide the automated functionality for authorized user to certify Closed
Appropriation Adjustment sources prior to SF 1219\1220 generation.
The system shall provide the automated functionality for authorized user to certify the
Departmental Accountability source prior to SF1219\1220 generation.
The system shall provide the automated functionality for authorized user to certify the
Departmental Reporting source prior to generation of the SF1219\1220.
The system shall provide the capability for authorized user to certify the Military SF
1219/1220 source prior to certification of the Departmental reporting source.
Page 16
CA
The system shall provide the automated functionality to prevent the Supplemental
Statement of Accountability from being generated until the supplemental statements are
certified.
The system shall provide the capability to identify - to closed or canceled accounts all
obligations and payments charged to currently available appropriations that otherwise
would have been properly chargeable (both as to purpose and amount) to a closed or
canceled appropriation.
The system shall provide the automated functionality to capture expenditure data from
reporting entities and electronically submit a monthly consolidated report to Foreign
Military Sales (FMS).
The system shall provide the capability to distribute a monthly Security Assistance Manage Cross-Disbursing
transaction file for the use at DFAS Security Assistances Accounting (SAA). Monthly
status-of-allotment information and associated reports of reconciliation must be submitted
to arrive at DFAS SAA by the 20th calendar day following the close of each accounting
month.
The system shall provide the capability for an authorized user to reverse distributed Manage Cross-Disbursing
transactions; (a) "By Others" cross disbursing, and (b) TI-97.
The system shall provide the capability to capture Disbursement data. Capture Cash and Accountability
Data
The system shall provide the capability to capture Collection data. Capture Cash and Accountability
Data
The system shall provide the capability to capture Reimbursable billings data. Capture Cash and Accountability
Data
The system shall provide the capability to capture Military Pay and Allowances data. Capture Cash and Accountability
Data
The system shall provide the capability to capture Civilian Payroll data. Capture Cash and Accountability
Data
The system shall provide the capability to capture SF 1081 correction data. Capture Cash and Accountability
Data
The system shall provide the capability to capture Accountability data. Capture Cash and Accountability
Data
The system shall provide the capability to capture Civilian Pay Correction data. Capture Cash and Accountability
Data
Page 17
CA
The system shall provide the capability to capture Interfund data. Capture Cash and Accountability
Data
The system shall provide the capability to capture Interfund correction data. Capture Cash and Accountability
Data
The system shall provide the capability to generate a consolidated Statement of Manage Field Level Reporting
Accountability (SF1219) by DSSN to reflect line items reported to Treasury.
The system shall provide the automated functionality to accept and certify a business day
as "ready for reporting".
The system must provide the capability to support the management of multiple Agency
Location Codes (ALC), (i.e. disbursing status symbol number) and associate the
appropriate ALC with each transaction involving Fund balance with Treasury to facilitate
external reporting (e.g., Financial Management Service (FMS)-224) and reconciliation with
Treasury. Note: Treasury is developing Government-wide accounting requirements,
which will require the Treasury fund symbol in addition to the Agency Location Code.
To support the Accounting Period Maintenance and Closing process, the Core financial Edit, Derive, and Validate Cash and
system must provide automated functionality to make fiscal year driven tables available in Accountability Data
subsequent fiscal years.
To support the Upward/Downward Spending Adjustment process, the Core financial
system must provide automated functionality to derive and record the amount of upward or
downward spending adjustments upon liquidating, canceling, or modifying the dollar
amount of prior year obligations or expenditures. Record the spending adjustment at the
time of posting the transaction which generated it.
The system shall provide the automated capability to generate the Statement of
Transactions According to Appropriations, Funds, and Receipt Accounts, FMS Form 1220,
data in hard copy format required by the Department of the Treasury.
To support the Audit Trails process, the Core financial system must provide automated Audit Trails
functionality to capture all document change events (additions, modifications and
cancellations), including the date/time and User ID.
The system shall provide the automated functionality to identify and distribute to Manage Cross-Disbursing
accounting areas all transactions for posting for each business day.
The system shall provide the automated functionality to prevent the generation of a
monthly distribution file prior to the transmission of the 1219/1220 Report to the U.S.
Department of Treasury.
Page 18
CA
The system shall provide the automated capability to deliver an on-line "drill-down" query
capability for the comparison of summary cash totals reported to Treasury to the detailed
cash transactions in the accounting system.
The system shall provide the capability to distribute a daily transaction file of "By Others" Manage Cross-Disbursing
cross disbursing details to each Paying Center.
The system shall provide the capability to generate a report of transaction level details for
the TAS/TAFS totals on the Financial Management Service (FMS) Form 224, Statement of
Transactions.
To support the Treasury Information Maintenance process, the Capture Cash and Accountability
Core financial system must provide automated functionality to Data
capture the TAS/BETC on all transactions that impact the
FBWT and are reported through the Government wide
Accounting (GWA) system.
To support the Reconciliation and Reporting process, the Core financial system must
provide automated functionality to import the Agency Confirmation Report (ACR) support
listing from the GOALS II/IAS RFC Agency Link to facilitate reconciliation of agency
recorded disbursements and cancellations with Treasury.
The system shall provide the automated capability to generate a General Ledger/Agency
Confirmation Report (GL/ACR) Discrepancy Report for a given accounting period.
The system shall provide the automated capability to generate a General Ledger/Agency
Confirmation Report (GL/ACR) Discrepancy Report including schedule number, dollar
amount and confirmed date or transaction date of items on the ACR listing and not in the
agency's general ledger.
The system shall provide the automated capability to generate a General Ledger/Agency
Confirmation Report (GL/ACR) Discrepancy Report including schedule number, dollar
amount and confirmed date or transaction date of items on the ACR listing for a different
amount than in the agency's general ledger
The system shall provide the automated capability to generate a General Ledger/Agency
Confirmation Report (GL/ACR) Discrepancy Report including schedule number, dollar
amount and confirmed date or transaction date of items in the agency's general ledger and
not on the ACR listing.
The system shall provide the capability to capture data from the Government wide
Accounting (GWA) Account Statement, formerly the Treasury FMS 6653, related to the
Undisbursed Appropriation Account Ledger.
Page 19
CA
The system shall provide the capability to capture data from the Government wide
Accounting (GWA) Account Statement, formerly the Treasury FMS 6654, related to the
Undisbursed Appropriation Account Trial Balance.
The system shall provide the capability to capture data from the Government wide
Accounting (GWA) Account Statement, formerly the Treasury FMS 6655, related to the
Unappropriated Receipt Account Ledger.
The system shall provide the capability to capture data from the Government wide
Accounting (GWA) Account Statement, formerly the Treasury FMS 6655, related to the
Receipt Account Trial Balance.
The system shall provide the capability to capture data from the Government wide
Accounting (GWA) Account Statement, formerly the Treasury FMS 6655, related to the
Report of Unavailable Receipt Transactions.
The system shall have the automated capability to generate a supplemental SF 1219
when final SF 1219 has been submitted because of deactivation of a disbursing office and
subsequent adjustments are found to be necessary.
The system shall have the capability to attach supporting documentation for the
adjustment entries as part of the supplemental SF 1219.
The system must have the automated capability to generate a separate SF 1219 for each
Disbursing Station Symbol Number (DSSN).
The system shall ensure that all transactions applicable to the effective period of the cash
report that have been posted to the official accounting records have been included in the
cash report.
The system shall provide the capability to validate that all transactions included in the
individual Disbursing Officer's 1220 Statement of Transactions are included in the DoD
Consolidated 1220 Statement of Transactions.
The system shall provide the capability to ensure that all adjustments to a previously
issued cash report that have been posted to the official accounting records, but have not
previously been reported, have been included in the current period cash report.
The system shall provide the capability to validate that amounts included in the cash report
have been verified to have the proper sign (positive or negative).
The system shall provide the capability to validate all mathematical calculations on each
cash report.
The system shall provide the capability to ensure that identified relationships between
amounts within a cash report are checked and validated.
The system shall provide the capability to ensure that the identified relationships between Capture Cash and Accountability
amounts on report lines within a report and from one report to another report are checked Data
and validated.
Page 20
CA
The system shall provide the capability to validate that the amounts reported on the Capture Cash and Accountability
individual Disbursing Officers SF 1219 Statements of Accountability reports correspond to Data
the amounts reported on the Consolidated 1219 Statement of Accountability.
The system shall provide the capability to validate that the amounts reported for the same Capture Cash and Accountability
data elements are consistent with all similar cash reports for the same reporting period. Data
The system shall provide the capability to validate that the balance of the individual Capture Cash and Accountability
Disbursing Officer's 1220 Statement of Transactions agrees with the corresponding entries Data
to the individual Disbursing Officer's 1219 Statement of Accountability.
The system shall provide the capability to identify abnormal account balances in cash Capture Cash and Accountability
reports using predetermined thresholds. Data
The system shall provide the capability to identify unusual trends for amounts reported in Capture Cash and Accountability
current year and/or period cash reports from amounts reported in prior year and/or period Data
cash reports using predetermined thresholds.
The system must provide an automated capability to reconcile the Fund Balance With Capture Cash and Accountability
Treasury (SGL 1010) account balances recorded in the DoD internal ledger for each fund Data
symbol with the Treasury's records on a monthly basis.
The system shall provide the automated capability to reconcile the Fund Balance With Capture Cash and Accountability
Treasury (FBWT) account to the Undisbursed Appropriation Account Ledger closing Data
balance on the Government Wide Accounting (GWA) Account Statement, formerly the
Treasury FMS 6653.
The system shall provide the automated capability to reconcile the Fund Balance With Capture Cash and Accountability
Treasury (FBWT) accounts to the Undisbursed Appropriation Account Trial Balance Data
closing balances on the Government wide Accounting (GWA) Account Statement,
formerly found on the FMS 6654.
The system shall provide the automated capability to reconcile receipt account activity to Capture Cash and Accountability
the Unappropiated Receipt Account Ledger closing balances on the Government wide Data
Accounting (GWA) Account Statement, formerly found on the FMS 6655.
The system shall provide the automated capability to reconcile the current month receipt Capture Cash and Accountability
activity to the Receipt Account Trial Balance on the Government wide Accounting (GWA) Data
Account Statement, formerly found on the FMS 6655.
The system shall provide the automated capability to reconcile the year-to-date receipt Capture Cash and Accountability
activity to the Receipt Account Trial Balance on the Government wide Accounting (GWA) Data
Account Statement, formerly found on the FMS 6655.
The system shall provide the automated capability to enable the reconciliation of Capture Cash and Accountability
transactions identified on the FMS 6652 Statement of Differences received from Treasury. Data
The system shall provide the capability to reconcile IPAC disbursement transactions Capture Cash and Accountability
recorded in the General Ledger with transactions listed on the IPAC support listing Data
generated by Treasury on a monthly basis.
The system shall provide the capability to reconcile the Statement of Transactions Capture Cash and Accountability
received from another DFAS Center or agency to the Government wide Account (GWA) Data
Statement with the Treasury Department.
The system shall provide the capability to reconcile the Statement of Transactions Reconcile Cash and Accountability
received from another DFAS Center or agency with the detailed transactions received Data
from the same DFAS Center or agency.
The system shall provide the capability to reconcile the Statement of Interfund Reconcile Cash and Accountability
Transactions received from another DFAS Center or agency to the Government wide Data
Account (GWA) Statement with the Treasury Department.
The system shall provide the capability to reconcile the Statement of Interfund Reconcile Cash and Accountability
Transactions received from another DFAS Center or agency with the detailed transactions Data
received from the same DFAS Center or agency.
The system shall provide the capability to reconcile IPAC collection transactions recorded Capture Cash and Accountability
in the General Ledger with transactions listed on the IPAC support listing generated by Data
Treasury on a monthly basis.
The system shall provide the capability to reconcile the Fund Balance With Treasury (SGL Capture Cash and Accountability
1010) account balances to Treasury records at both the DoD Summary Level and DoD Data
Component Level.
The system shall provide the capability to reconcile the Fund Balance With Treasury Capture Cash and Accountability
standard general ledger (SGL) 1010 summary account totals with its SGL sub accounts Data
balances.
The system shall provide the capability to reconcile the Fund Balance With Treasury (SGL Capture Cash and Accountability
1010) account balances at the DoD Component Level to the SGL 1010 account balances Data
at the DoD Activity Level.
Page 21
CA
The system shall provide the capability to record an adjustment to correct a discrepancy Reconcile Cash and Accountability
between the DoD or DoD Component General Ledgers, including all subsidiary ledgers, Data
and the corresponding balance recorded at the U.S. Treasury identified during the Fund
Balance With Treasury reconciliation process.
The system shall provide the capability to link an adjustment to the original source Capture Cash and Accountability
transaction(s) or record(s) for which the adjustment is proposed to correct for the purposes Data
of maintaining an audit trail.
The system shall provide the capability to record the rationale and justification for Capture Cash and Accountability
processing an adjustment. Data
The system shall provide the capability to record the detailed numbers and dollar amounts Capture Cash and Accountability
of the errors or conditions Data
related to the transaction(s) or record(s) proposed for the adjustment.
The system shall provide the capability to record the date of the adjustment. Capture Cash and Accountability
Data
The system shall provide the capability to record the name and position of the individual Capture Cash and Accountability
approving the adjustment. Data
The system shall provide the capability to allow the user to identify if an adjustment is Capture Cash and Accountability
required to change official accounting records or to correct errors made during the Data
preparation of a cash report.
The system shall provide the capability to allow an authorized user to refer a proposed Manage Cash and Accountability
adjustment that needs to be made to the official accounting records to the affected DoD Data
Component for final approval.
The system shall provide the capability to allow an authorized user to process all approved Capture Cash and Accountability
adjustments to correct errors made in the preparation of a cash report. Data
The system must provide the capability to allow the user to identify monthly report Capture Cash and Accountability
adjustments by total amounts, type, and categories of reasons for adjustments made to Data
correct errors during the preparation of cash reports.
The system must provide the capability to allow an authorized user to import IPAC Capture Cash and Accountability
transaction data from the IPAC support listing provided by the Department of Treasury. Data
The system must provide the capability to allow an authorized user to generate a General Capture Cash and Accountability
Ledger/IPAC Discrepancy Report for a given accounting period. Data
The system must provide the capability to allow an authorized to generate the GL/IPAC Capture Cash and Accountability
Report to include the document reference number, dollar amount, and audit date or Data
transaction date of items on the IPAC support listing and not in the General Ledger.
The system shall provide the capability to allow an authorized user to generate the Capture Cash and Accountability
General Ledger (GL)/IPAC Discrepancy Report of the items on the IPAC support listing for Data
a different amount than in the General Ledger, with the parameter of the accounting
period. The results is a report that includes the document reference number, dollar
amount, and audit date or transaction date.
The system shall provide the capability to allow an authorized user to generate the Capture Cash and Accountability
GL/IPAC Decrepancy Report of items in the agency's general ledger and not on the IPAC Data
support listing, with the parameter of the accounting. The results is a report that include
the document reference number (from IPAC Support Listing), dollar amount, and audit
date or transaction date.
The system must provide the capability to allow an authorized user to generate the Capture Cash and Accountability
General Ledger/Deposit Ticket/Debit Voucher Discrepancy Report for a given accounting Data
period.
The system must provide the capability to allow an authorized user to generate the Capture Cash and Accountability
GL/Deposit Ticket/Debit Voucher Discrepancy Report for the items in the Deposit Data
Ticket/Debit Voucher support listing and not in the General Ledger (GL) with the
parameter of the accounting period. The results is a report that include the document
reference number, dollar amount, and document date of the items on the Deposit
Ticket/Debit Voucher support listing and not in the agency's General Ledger (GL).
The system must provide the capability to allow an authorized to generate the General Capture Cash and Accountability
Ledger (GL)/Deposit Ticket/Debit Voucher Discrepancy Report for items on the Deposit Data
Ticket/Debit Voucher support listing for a different amount than in the agency's General
Ledger (GL). The parameter is the accounting period with results that include the
document reference number, dollar amount, and document date.
Page 22
CA
The system must provide the capability to allow an authorized user to generate the Capture Cash and Accountability
General Ledger (GL)/Deposit Ticket/Debit Voucher Discrepancy Report for items in the Data
agency's General Ledger and not in the Deposit Ticket/Debit Voucher support listing. The
parameter is the accounting period with results that include the document reference
number, dollar amount, and document date.
The system must provide the capability to allow an authorized user the capability to submit Report Cash and Accountability
the Statement of Interfund Transactions to the Under Secretary of Defense (Comptroller) Data
USD.(C).
The system shall provide the capability to allow the central accounts office (CAO) to Report Cash and Accountability
submit the Statement of Intra-fund Transactions on behalf of the General Service Data
Administration (GSA) to the Treasury Department.
The system shall provide the capability to prepare monthly the Statement of Interfund Report Cash and Accountability
Transactions, containing totals for each appropriation/limit charged and reimbursed, the Data
reporting period, and the reporting office.
The system shall provide the capability to allow an authorized user to submit the Report Cash and Accountability
Statement of Interfund Transactions to each DoD Component and other agency for which Data
it collects or disburses showing the transactions for that Component.
The system shall provide the capability to allow authorized users the capability to submit Report Cash and Accountability
the Statement of Transactions to the Treasury Department. Data
The system shall provide the capability to allow an authorized user to submit the Report Cash and Accountability
Statement of Transactions to the Office of the Under Secretary of Defense (OUSD). Data
The system shall provide the capability to allow authorized users to submit the Statement Report Cash and Accountability
of Transactions to each DoD Component and other agency for which it collects or Data
disburses showing the transactions for that Component.
The system shall provide the capability to submit a supplemental SF 1219 to Treasury Report Cash and Accountability
monthly. Data
The system shall provide the capability to submit a supplemental SF 1220 to Treasury Report Cash and Accountability
monthly. Data
The system shall provide the capability to enable adjustments to be created to adjust the Capture Cash and Accountability
Fund Balance with Treasury General Ledger account (SGL 1010) for the amount of Data
supported undistributed disbursements and collections reported in the departmental
expenditure system.
The system shall provide the capability to reverse adjustments created to adjust the Fund Capture Cash and Accountability
Balance with Treasury General Ledger account (SGL 1010) for the amount of the Data
supported undistributed disbursements and collections once the in-transit transactions are
recorded in the source accounting system.
The system shall provide the capability to capture data regarding the original adjustment Capture Cash and Accountability
with an explanation that the journal voucher is a reversing entry. Data
The system shall provide the capability to allow a user to submit an SF 1219 each month Report Cash and Accountability
for each DSSN assigned whether or not any transactions occur or any accountable Data
balance is involved.
The system must provide the capability to prevent the submission of a corrected/amended Verify Cash and Accountability Data
SF 1219 in the same accounting period the original SF 1219 was submitted to Treasury.
To support system interfaces, the system shall provide system flexibility in accepting data Capture Cash and Accountability
from multiple media that recognizes the unique data input requirements of interface Data
systems.
The system shall provide the capability to subject all transactions from interfacing systems Capture Cash and Accountability
to the standard system edits, validations and error-correction procedures. Data
The system shall provide the capability to identify and process transactions from other Capture Cash and Accountability
systems that enter and update the Core system. Data
The system shall deliver a capability to import and process standard transactions Capture Cash and Accountability
generated by other systems. Data
To support incoming system interfaces, the system shall provide system capability to Capture Cash and Accountability
customize data input, processing rules, and edit criteria. Provide flexibility in defining Data
internal operational procedures and in supporting agency requirements.
Page 23
CA
To support system interfaces, the system shall provide system capability to allow users to Capture Cash and Accountability
customize output for reporting and providing interfaces to other systems necessary to Data
meet agency requirements for external processing.
The system shall provide the capability to generate routine reports that are prescribed by Capture Cash and Accountability
the functional users. The system must contain ad hoc reporting, and should also include Data
data browsing tools with rapid-response, graphically-oriented and user-friendly access to
the system database.
To meet General Design/Architecture requirements, the Core system must provide the Capture Cash and Accountability
capability to ensure the system generates output reports, query results and data files using Data
multiple formats as specified by functional requirements. Specified formats can include
online display, printed report, Portable Document Format (PDF), MS Word, Excel, ASCII
or delimited text file. In cases where an output format is not specified within a requirement,
the requested information must be viewable to the agency online, using the application
user interface.
To support the Treasury Information Maintenance process, the Core financial system must Capture Cash and Accountability
provide automated functionality to capture “Treasury Document #” on all transactions that Data
impact the Fund Balance with Treasury (FBWT).
To support the Reconciliation and Reporting process, the Core Capture Cash and Accountability
financial system must provide automated functionality to Data
compare individual amounts on the ACR support listing with
amounts recorded in the agency’s general ledger by schedule
number and accounting period. The accounting period is the
fiscal month and year used for financial reporting purposes.
The system shall provide the capability to use the calendar month as the reporting period
so that the reporting period begins on the first day of each calendar month and ends on
the last day, unless exception conditions are met on the SF 1219.
The system shall provide the capability to prohibit the use of the calendar month as the
reporting period if the Disbursing Officer is relieved from disbursing duties prior to the last
day of the month, in which case the reporting period shall begin on the first day of each
calendar month and end on the final day for which the Disbursing Officer has disbursing
duties on the SF 1219.
The system shall provide the capability to prohibit the use of the calendar month as the
reporting period if the Disbursing Officer commences disbursing duties on a day other than
the first day of the month, in which case the reporting period shall begin on the first day for
which the Disbursing Officer commenced disbursing duties and end on the final day of the
calendar month on the SF 1219.
Page 24
CA
BEA Mappings Internal Control Activities
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Presentation and Disclosure
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Page 25
CA
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Independent Checks
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Approval
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Approval
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Summarization of Accounting Data
Independent Checks
Summarization of Accounting Data
Page 26
CA
Summarization of Accounting Data
Process: Reconcile Deposits; OV6CDiagram: FV - Manage Execution with Treasury; Independent Checks
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Reconcile Disbursements; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Reconcile Receipt Account Ledger; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Reconcile Undisbursed Expenditure Account Ledger; OV6CDiagram: FV -
Manage Execution with Treasury; Activity: Manage Execution with Treasury; ActivityID:
A823; OV5Diagram: Perform Treasury Operations
Summarization of Accounting Data
Summarization of Accounting Data
Process: Reconcile Deposits; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Reconcile Disbursements; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Reconcile Receipt Account Ledger; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Reconcile Undisbursed Expenditure Account Ledger; OV6CDiagram: FV -
Manage Execution with Treasury; Activity: Manage Execution with Treasury; ActivityID:
A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Reconcile Deposits; OV6CDiagram: FV - Manage Execution with Treasury; Authorization
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Reconcile Undisbursed Expenditure Account Ledger; OV6CDiagram: FV -
Manage Execution with Treasury; Activity: Manage Execution with Treasury; ActivityID:
A823; OV5Diagram: Perform Treasury Operations
Process: Reconcile Disbursements; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Reconcile Receipt Account Ledger; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations OV6CDiagram: FV - Manage Execution with Treasury;
Process: Reconcile Deposits; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Reconcile Disbursements; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Reconcile Receipt Account Ledger; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Reconcile Undisbursed Expenditure Account Ledger; OV6CDiagram: FV -
Manage Execution with Treasury; Activity: Manage Execution with Treasury; ActivityID:
A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations Summarization of Accounting Data
Page 27
CA
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Authorization
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Summarization of Accounting Data
Summarization of Accounting Data
Summarization of Accounting Data
Authorization
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Summarization of Accounting Data
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Approval
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Approval
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Approval
Approval
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Approval
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Page 28
CA
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Independent Checks
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets Authorization
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Summarization of Accounting Data
Summarization of Accounting Data
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Summarization of Accounting Data
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Summarization of Accounting Data
Page 29
CA
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Authorization
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Authorization
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Presentation and Disclosure
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Summarization of Accounting Data
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Independent Checks
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Page 30
CA
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Summarization of Accounting Data
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Design and use of Documents and
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with Records
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Design and use of Documents and
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Records
Perform Treasury Operations Independent Checks
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Design and use of Documents and
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform Records
Treasury Operations Independent Checks
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Independent Checks
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Independent Checks
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Independent Checks
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Capture Treasury Statements; OV6CDiagram: FV - Manage Execution with Authorization
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Independent Checks
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Page 31
CA
Process: Capture Treasury Statements; OV6CDiagram: FV - Manage Execution with Independent Checks
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Capture Treasury Statements; OV6CDiagram: FV - Manage Execution with Independent Checks
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Capture Treasury Statements; OV6CDiagram: FV - Manage Execution with Independent Checks
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Capture Treasury Statements; OV6CDiagram: FV - Manage Execution with Independent Checks
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Independent Checks
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Independent Checks
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Independent Checks
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Independent Checks
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Independent Checks
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Independent Checks
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Independent Checks
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Page 32
CA
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Presentation and Disclosure
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Independent Checks
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Independent Checks
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Reconcile Deposits; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Reconcile Disbursements; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Summarization of Accounting Data
Summarization of Accounting Data
Summarization of Accounting Data
Summarization of Accounting Data
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury; Summarization of Accounting Data
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Page 33
CA
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Valuation of Recorded Amounts
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Design and use of Documents and
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Records
Perform Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Design and use of Documents and
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Records
Perform Treasury Operations
Process: Create Anomaly Explanation; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Design and use of Documents and
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Records
Perform Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Design and use of Documents and
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Records
Perform Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Design and use of Documents and
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Records
Perform Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Design and use of Documents and
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Records
Perform Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Approval
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Authorization
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Authorization
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Capture Treasury Confirmation Data; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution Independent Checks
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution Independent Checks
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution Presentation and Disclosure
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution Independent Checks
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Page 34
CA
Process: Document Results of Reconciliation; OV6CDiagram: FV - Manage Execution Independent Checks
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Summarization of Accounting Data
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Independent Checks
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Summarization of Accounting Data
Independent Checks
Authorization
Authorization
Authorization
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Presentation and Disclosure
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Presentation and Disclosure
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Presentation and Disclosure
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution Summarization of Accounting Data
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Design and use of Documents and
Records
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Summarization of Accounting Data
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Adequate Safeguards Over Access
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with To and Use of Assets and Records
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Adequate Safeguards Over Access
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with To and Use of Assets and Records
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Adequate Safeguards Over Access
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with To and Use of Assets and Records
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Adequate Safeguards Over Access
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with To and Use of Assets and Records
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Adequate Safeguards Over Access
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with To and Use of Assets and Records
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Page 35
CA
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Adequate Safeguards Over Access
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with To and Use of Assets and Records
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Adequate Safeguards Over Access
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with To and Use of Assets and Records
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Adequate Safeguards Over Access
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with To and Use of Assets and Records
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury; Valuation of Recorded Amounts
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets Summarization of Accounting Data
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets Presentation and Disclosure
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets Presentation and Disclosure
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets Presentation and Disclosure
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Page 36
CA
Sources
Source: SFFAS- No. 1; Source Date: 6/1/2007; Source Number: Para 22
Source: USSGL TFM; Source Date: 2/1/1997; Source Number: Vol 1, Part 2, Chapter
3100, Sec 3145.10
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-12
Source: USSGL TFM; Source Date: 2/1/1997; Source Number: Vol 1, Part 2, Chapter
3100, Sec 3125
Source: DoDFMR Vol 5, Ch 19; Source Date: 5/1/2009; Source Number: 190107
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-12
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/9/2009; Source Number: 190507
Source: 1 TFM 2-5100; Source Date: 11/1/1999; Source Number: VIII A.2.C
Source: DoDFMR Vol 5 Ch 19; Source Date: 5/1/2009; Source Number: 190107
Source: DoDFMR Vol 05, Ch 16; Source Date: 2/1/2011; Source Number: 160202
Source: USSGL TFM; Source Date: 12/1/2006; Source Number: Vol 1, Part 2, Ch 3200,
Sec 3220.40
Source: DoDFMR Vol 05, Ch 16; Source Date: 2/1/2011; Source Number: 160202
Source: USSGL TFM; Source Date: 12/1/2006; Source Number: Vol 1, Part 2, Ch 3200,
Sec 3220.40
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/9/2009; Source Number: 190101
Source: SFFAS- No. 1; Source Date: 6/1/2007; Source Number: Pg 7
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190103
Source: DoDFMR Vol 14, Ch 01; Source Date: 1/1/2009; Source Number: 150201
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/9/2009; Source Number: 190107
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-12
Source: DoDFMR Vol 05, Ch 16; Source Date: 2/1/2011; Source Number: 160202
Source: USSGL TFM; Source Date: 12/1/2006; Source Number: Vol 1, Part 2, Ch 3200,
Sec 3220.40
Source: DoDFMR Vol 05, Ch 16; Source Date: 2/1/2011; Source Number: 160101
Source: USSGL TFM; Source Date: 12/1/2006; Source Number: Vol 1, Part 2, Ch 3200,
Sec 3220.70
Source: DoDFMR Vol 04, Ch 2; Source Date: 12/1/2009; Source Number: 0203
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FMF-01
Source: DoDFMR Vol 6B, Ch 10; Source Date: 9/1/2008; Source Number: 1002
Page 37
CA
Source: DoDFMR Vol 6B, Ch 10; Source Date: 9/1/2008; Source Number: 100902.A
Source: DoDFMR Vol 6B, Ch 10; Source Date: 9/1/2008; Source Number: 100902.B
Source: DoDFMR Vol 6B, Ch 10; Source Date: 9/1/2008; Source Number: 100902.D
Source: DoDFMR Vol 6B, Ch 10; Source Date: 9/1/2008; Source Number: 100902.D
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-12
Source: USSGL TFM, Vol 1, Part 2, Chapter 5100; Source Date: 11/1/1999; Source
Number: Para 2.C
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020202.B7.C
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020204.B.1
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020201.B.1
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020210.B
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020201.C.3
Source: DoDFMR Vol 03, Ch 11; Source Date: 11/1/2010; Source Number: 111406.C
Source: DoDFMR Vol 03, Ch 11; Source Date: 11/1/2010; Source Number: 110301.A
Source: DoDFMR Vol 05, Ch 11; Source Date: 9/1/2010; Source Number: 110302.A
Page 38
CA
Source: DoDFMR Vol 03, Ch 11; Source Date: 11/1/2010; Source Number: 111406. C
Source: DoDFMR 7000.14-R, Volume 4, Chapter 2; Source Date: 1/1/1995; Source
Number: para. 020102.C.9
Source: TFM, Volume I, Part 2 - Chapter 5100; Source Date: 10/1/1999; Source Number:
Section 5125
Source: DoDFMR Vol 03, Ch 11; Source Date: 11/1/2010; Source Number: 111404.A2
Source: DoDFMR Vol 03, Ch 11; Source Date: 11/1/2010; Source Number: 111406.C
Source: DoDFMR Vol 03, Ch 08; Source Date: 9/1/2009; Source Number: 080405
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020204.B
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020204 B.1
Source: DoD 4000.25.7-M; Source Date: 5/1/2007; Source Number: C5.6
Page 39
CA
Source: DoDFMR Vol 6A, Ch 03; Source Date: 5/1/2009; Source Number: 030208
Source: DoDFMR Vol 03, Ch 11; Source Date: 11/1/2010; Source Number: 110904
Source: DoDFMR Vol 3, Ch 11; Source Date: 11/1/2010; Source Number: 111401.D.2
Source: DoDFMR Vol 05, Ch 11; Source Date: 9/1/2010; Source Number: 110302.E
Source: DoDFMR Vol 03, Ch 11; Source Date: 11/1/2010; Source Number: 110301
Source: DoDFMR Vol 06A, Ch 02; Source Date: 11/1/2008; Source Number: 020207
Source: DoDFMR Vol 03, Ch 11; Source Date: 11/1/2010; Source Number: 111405
Source: DoDFMR Vol 05, Ch 10; Source Date: 11/1/2009; Source Number: 100303.A
Source: DoDFMR Vol 05, Ch 10; Source Date: 11/1/2009; Source Number: 100406
Source: DoDFMR Vol 06A, Ch 2; Source Date: 11/1/2008; Source Number: 020208.D
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190504
Source: DoDFMR Vol 06A, Ch 02; Source Date: 11/1/2008; Source Number: 020210.B
Source: DoDFMR Vol 03, Ch 10; Source Date: 6/1/2009; Source Number: 100212.B
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190504
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190504
Source: DodFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020210.B
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190504
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020210.B
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190504
Source: Sup. USSGL TFM Part 2 Chapter 3100; Source Date: 2/1/1997; Source Number:
3145.20
Page 40
CA
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190504
Source: USSGL TFM; Source Date: 2/1/1997; Source Number: Vol 1, Part 2, Chapter
3100, Sec 3155
Source: DoDFMR Vol 03, Ch 10; Source Date: 6/9/2009; Source Number: 100201.G.3
Source: DoDFMR Vol 6A, Ch 3; Source Date: 5/1/2009; Source Number: 030205
Source: DoDFMR Vol 15, Ch 03; Source Date: 1/1/2010; Source Number: 030302.B
Source: DoDFMR Vol 03, Ch 11; Source Date: 11/1/2010; Source Number: 111405
Source: DoDFMR Vol 05, Ch 11; Source Date: 9/1/2010; Source Number: 110102
Source: DoDFMR Vol 05, Ch 10; Source Date: 11/1/2009; Source Number: 100105
Source: DoDFMR Vol 11A, Ch 01; Source Date: 4/1/2008; Source Number: 0102
Source: DoDFMR Vol 7A, Ch 01; Source Date: 1/1/2010; Source Number: 0102
Source: DoDFMR Vol 08, Ch 01; Source Date: 12/1/2010; Source Number: 010201
Source: USSGL TFM Vol 1, Part 2, Chapter 2500; Source Date: ; Source Number: 2525
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190107
Source: DoDFMR Vol 08, Ch 01; Source Date: 12/1/2010; Source Number: 010406
Page 41
CA
Source: DoD 4000.25-7-M; Source Date: 5/1/2007; Source Number: C2.2.6
Source: DoD 4000.25-7-M; Source Date: 5/1/2007; Source Number: C2.4
Source: DoDFMR Vol 5, Ch 19; Source Date: 5/1/2009; Source Number: 190501
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-12
Source: DoDFMR Vol 05, Ch 33; Source Date: 8/1/2010; Source Number: 3306
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020210.B
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 01.01.17
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBA-01 and FBA-07
Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-10
Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-01
Source: USSGL TFM; Source Date: 2/1/1997; Source Number: Vol 1, Part 2, Chapter
3100, Sec 3150
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SME-02
Source: DoDFMR Vol 05, Ch 11; Source Date: 9/1/2010; Source Number: 110203
Source: OMB Circular A-127; Source Date: 1/1/2009; Source Number: C.1.b
Page 42
CA
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 01.04.07
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: TLJ-07
Source: DoDFMR Vol 03, Ch 11; Source Date: 11/1/2010; Source Number: 111405. A.2
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 05.06.16
Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: IER-8
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 09.05.17
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBA-09
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-01
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 09.05.25
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-03
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 09.05.25
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-03
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 09.05.25
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-03
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 09.05.25
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-03
Source: I TFM Bulletin A-2006-02; Source Date: 1/1/2006; Source Number:
Source: Sup.USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2,
Chapter 5100, VIII.A.2.f
Page 43
CA
Source: I TFM Bulletin A-2006-02; Source Date: 1/1/2006; Source Number:
Source: Sup. USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2,
Chapter 5100, VIII.A.2.g
Source: I TFM Bulletin A-2006-02; Source Date: 1/1/2006; Source Number:
Source: Sup.USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2,
Chapter 5100, VIII.A.2.h
Source: I TFM Bulletin A-2006-02; Source Date: 1/1/2006; Source Number:
Source: Sup.USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1 Part 2,
Chapter 5100, VIII.A.2.i
Source: I TFM Bulletin A-2006-02; Source Date: 1/1/2006; Source Number:
Source: Sup.USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2,
Chapter 5100, VIII.A.2.j
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/9/2009; Source Number: 190507
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/9/2009; Source Number: 190507
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/9/2009; Source Number: 190502.D
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190103
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190103
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020202.B.7.b
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020202.B.7.d
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020202.B.7.e
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020202.B.7.f
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020202.B.7.f
Page 44
CA
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020202.B.7.f
Source: Sup. USSGL TFM,; Source Date: 11/1/1999; Source Number: Vol 1, Part 2, Ch
5100, VIII 2. C.
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020206.B.4
Source: Sup.USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2,
Chapter 5100, VIII 2. C
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020206.B.3
Source: DoDFMR Vol 6A,Ch 02; Source Date: 11/1/2008; Source Number: 020206.A.2
Source: Sup. USSGL TFM; Source Date: 9/1/2009; Source Number: Vol 1, Part 2,
Chapter 5100, Sec 5130
Source: Sup. USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2,
Chapter 5100, VIII.A.2.f
Source: Sup. USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2,
Chapter 5100, VIII.A.2.G
Source: Sup. USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2, Ch
5100, VIII.A.2.h
Source: Sup. USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2, Ch
5100, VIII.A.2.i
Source: Sup. USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2, Ch
5100, VIII.A.2.i
Source: Sup. USSGL TFMI; Source Date: 11/1/1999; Source Number: Vol 1, Part 2, Ch
5100, VIII.A.2.e
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-05
Source: DoDFMR Vol 6A, Ch 03; Source Date: 5/9/2009; Source Number: 030207
Source: Sup. USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2, Ch
5100, Sec 5130.10
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020204.B
Source: DoD 4000.25-7-M; Source Date: 5/1/2007; Source Number: C5.6
Source: DoD 4000.25-7-M; Source Date: 5/1/2007; Source Number: C5.5.3
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-05
Source: Sup. USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2, Ch
5100, VIII
Source: Sup. USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2, Ch
5100, VIII
Source: Sup. USSGL TFM; Source Date: 11/1/1999; Source Number: Vol 1, Part 2, Ch
5100, VIII
Page 45
CA
Source: DoDFMR Vol 04, Ch 02; Source Date: 12/1/2009; Source Number: 020701
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020207.B
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020207.B
Source: DoDFMR Vol 6A,Ch 02; Source Date: 11/1/2008; Source Number: 020207.B
Source: DoDFMR Volume 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020207.B
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020207.B
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020207.B.2
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020207.B.2
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020207.B.2
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020207.B.2.b
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-04
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-06
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-06
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-06
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-06
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-09
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-09
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-09
Page 46
CA
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-09
Source: DoD 4000.25-7-M; Source Date: 5/1/2007; Source Number: C5.6.4
Source: DoD 4000.25-7-M; Source Date: 5/1/2007; Source Number: C5.4.1
Source: DoD 4000.25-7-M; Source Date: 5/1/2007; Source Number: C5.6.3
Source: DoD 4000.25-7-M; Source Date: 5/1/2007; Source Number: C5.6.6.1.1.
Source: Treasury Financial Manual; Source Date: 9/1/1009; Source Number: Vol 1, 2-
3100, Para 3145.20
Source: DoDFMR Vol 6A, Ch 03; Source Date: 5/9/2009; Source Number: 030206
Source: DoDFMR Vol 6A, Ch 03; Source Date: 5/9/2009; Source Number: 030206
Source: I TFM 2-3100; Source Date: 10/1/2009; Source Number: Para 3145-20
Source: I TFM 2-3100; Source Date: 10/1/2009; Source Number: Para 3165
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020208.D.4
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020208.D.4
Source: DoDFMR Vol 6A, Ch 02; Source Date: 11/1/2008; Source Number: 020208.D.5
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/9/2009; Source Number: 190501
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/9/2009; Source Number: 190507
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 13.08.01
Source: JFMIP SR-00-3; Source Date: 6/1/2000; Source Number: Pg 36
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 15.04.08
Source: JFMIP SR-99-14.22; Source Date: 4/1/1999; Source Number: Pg 30
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 13.08.04
Source: JFMIP SR-00-3; Source Date: 6/1/2000; Source Number: Pg 36
Source: DFAS 7900-4-M; Source Date: 7/1/2009; Source Number: 14.02.71
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: TLD-01
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 13.08.03
Source: JFMIP SR-00-03; Source Date: 6/1/2000; Source Number: Pg 36
Page 47
CA
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 13.08.05
Source: JFMIP SR-00-3; Source Date: 6/1/2000; Source Number: Pg 36
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: TLJ-11
Source: DFAS 7900.4-M; Source Date: 7/1/2009; Source Number: 14.05.04
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: TLA-04
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBA-11
Source: DFAS 7900.4-M; Source Date: 2/1/2010; Source Number: 09.05.24
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-02
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190502.E
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190502.E
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190502.E
Page 48
Business_Rules
Functional Area Published in Unique ID Func Rqmt Func Rqmt Business Rule
Release # Unique ID Parent ID Title/Name
Cash Accountability 7 CA-BR-0033
Cash Accountability 7 CA-BR-0038
Cash Accountability 7 CA-BR-0039
Cash Accountability 7 CA-BR-0041
Cash Accountability 7 CA-BR-0042
Cash Accountability 7 CA-BR-0044
Cash Accountability 7 CA-BR-0046
Cash Accountability 7 CA-BR-0047
Cash Accountability 7 CA-BR-0048
Cash Accountability 7 CA-BR-0052
Page 49
Business_Rules
Cash Accountability 7 CA-BR-0055
Cash Accountability 7 CA-BR-0056
Cash Accountability 7 CA-BR-0057
Cash Accountability 7 CA-BR-0059
Cash Accountability 7 CA-BR-0061
Cash Accountability 7 CA-BR-0066
Cash Accountability 7 CA-BR-0067
Cash Accountability 7 CA-BR-0068
Cash Accountability 7 CA-BR-0069
Page 50
Business_Rules
Cash Accountability 7 CA-BR-0071 FINANCIAL REPORTS
Cash Accountability 7 CA-BR-0072 FUND BALANCE
WITH TREASURY
RECONCILIATION
Cash Accountability 7 CA-BR-0073 In-transit
Disbursements
Cash Accountability 7 CA-BR-0074 Budget Clearing
Account (suspense)
Cash Accountability 7 CA-BR-0075 FINANCIAL
STATEMENT NOTES
Cash Accountability 7 CA-BR-0076 CLOSED OR
CANCELED
ACCOUNTS
Cash Accountability 7 CA-BR-0077 Statement of Interfund
Transactions
Page 51
Business_Rules
Cash Accountability 7 CA-BR-0078 DD Form 2657
Cash Accountability 7 CA-BR-0080 SF 1219/1220:
Statement of
Accountability/Transacti
ons
Cash Accountability 7 CA-BR-0081
Page 52
Business_Rules
Business Rule Description DFAS Process Name
FUND BALANCE WITH TREASURY RECONCILIATIONS: Reconcile Disbursements
Reconciliation is a key control in maintaining the accuracy and reliability of the entity
fund balance with treasury records. Effective reconciliations serve as a detection control
for identifying unauthorized and unrecorded transactions at the entities and at Treasury.
Effective reconciliations are also important in preventing entity disbursements from
exceeding appropriated amounts and providing an accurate measurement of the status of
available resources.
Reconciliation also allows a Component to resolve differences in a timely manner. When
resolving differences, Components should maintain detailed reconciliation worksheets
that, if needed, can be reviewed by management or auditors. Any discrepancies between
FBWT in the Component general ledger accounts and the balance in the Treasury’s
accounts must be explained. Differences caused by time lag should be reconciled and
differences caused by error should be corrected.
United States Disbursing Officers (USDOs) report on SF 1218 and SF 1221 (Foreign Reporting
Service Account) and domestic disbursing officers and agencies report disbursing
functions on FMS Form 1219 and FMS Form 1220.
The Department of Defense (DOD), submit consolidated reports to the Financial Reporting
Management Service (FMS) and individual officers’ reports to General Accounting Office
(GAO) Other agencies that do their own disbursing (Government corporations and certain
other activities financed by revolving funds) submit monthly reports to FMS and to GAO.
The FMS Form 1219: Statement of Accountability, is used to determine the accountability Reporting
of disbursing officers for funds held outside the Treasury (cash on hand). Treasury
Regional Finance Centers (RFCs) and other nonmilitary agencies that do their own
disbursing use the Government Online Accounting Link System (GOALS) to transmit FMS
Form 1219 data into Treasury. Military Departments (Army, Navy, and Air Force) do not
use GOALS; they submit a separate file of FMS Form 1219 data directly to FMS.
The FMS Form 1220: Statement of Transactions According to Appropriations, Funds, and Reporting
Receipt Accounts, is prepared by disbursing officers in agencies that do their own
disbursing. Information is classified by appropriation, fund, and receipt accounts. This
report provides Treasury with a monthly statement of payments and collections effected by
departments and agencies that do their own disbursing.
Use and Assignment of the 3-and 4-Digit Agency Location Code (ALC): Capture Treasury Confirmation Data
Disbursing officers and agencies that do their own disbursing are identified by a 3 or 4-digit
ALC. The ALC identifies individual agency accounting stations and must be shown on all
correspondence, forms, and other documentation forwarded to financial institutions,
Treasury's Financial Management Service (FMS), or other Federal agencies.
Agencies must assign one current address per ALC for FMS use. All FMS documents are
subsequently addressed according to ALCs. All FMS documents are subsequently
addressed according to ALCs. Agency or RFC representatives must contact FMS in
writing to establish, change, reopen, or close an ALC.
FMS will use the letter request received from the agency to complete the FMS Form 6601:
Advice
Regarding Agency Location Codes (3, 4, or 8 digits) for confirmation action.
Correspondence to
establish, change, or close an ALC must be received by FMS at least 30 days prior to the
effective date of the action requested.
If an agency cannot comply with these requirements, a formal request for an alternate
procedure
Agencies made to the Check Reconciliation Branch Form
should be will transmit the FMS Form 1219 (and FMS(CRB).1220 when applicable) to FMS Capture Treasury Confirmation Data
no later than the 3rd working day following the close of the accounting month.
When requested by the Financial Management Service (FMS), agencies will transmit a Send Statements of Accountability
supplemental FMS Form 1219 and FMS Form 1220 directly into FMS no later than the 3th or Transactions or Trial Balance to
working day following the close of the accounting month of the request. Treasury
Disbursing officers must submit Statements of Accountability (SOA), even for accounting Send Statements of Accountability
periods when no transactions occur. Disbursing officers in the continental United States or Transactions or Trial Balance to
will enter a "no transaction" report. Treasury
DO deputies, cashiers, and agents perform most Disbursing Officer (DO) cash Daily Accountability
transactions. They report their accountability to the DO on the Daily Agent Accountability
Summary (DD Form 2665), and prepare of this form based on an actual count of all cash
and negotiable instruments in their possession.
Page 53
Business_Rules
Reconciliation of Monthly Information: Reconcile Disbursements
The totals reported on the Statement of Transactions (SOT) and/or supplemental report
shall be consistent with the summarized "net disbursements" submitted by the reporting
entities.
When DFAS identifies an adjustment that needs to be made to the official accounting Reconcile Disbursements
records of a DoD Component, the proposed adjustment shall be referred to the DoD
Component who shall review and approve the adjustment, except as provided in the
following paragraph.
a. When DFAS makes an adjustment to correct errors made by DFAS in the preparation
of a report, e.g., calculation errors and similar mistakes, they may be corrected by DFAS
without referral to the affected DoD Component. Examples of corrections which may be
made by DFAS without referral to a DoD Component are:
(1) Adjustments to correct systems processing deficiencies.
(2) Adjustments to correct an error made by DFAS in processing a transaction or a
previous adjustment.
(3) Adjustments to correct a financial balance to equal the sum of subsidiary records.
(4) Adjustments to align funding, obligation, accrual, or expense amounts with the
liquidation amount for receipts, acceptances, and/or disbursements when such
adjustments are required by applicable supporting information.
b. DFAS shall notify DoD Components at least once each month of the reports impacted,
total amounts, types, and categories of reasons for adjustments made without referral to
the facilitate the monthly reconciliation of Intra-Governmental Payment and Collection
To DoD Component under circumstances specified in the preceding paragraph. Corrected Capture Treasury Confirmation Data
(IPAC) with Treasury, agencies must generate an IPAC support listing.
The Statement of Interfund Transactions must be submitted to the USD(C) as promptly as Reporting
possible, but delivered no later than close of business on the 3rd workday of the month
immediately following the close of the reporting month.
The Statement of Interfund Transactions (SOIF) must be prepared monthly and contain Reporting
totals for each appropriation/limit charged and reimbursed, the reporting period, and
identify the reporting office. GSA shall submit an equivalent "Statement of Intra-
Governmental Transactions." A copy of the monthly SOIF must be provided to the DoD
Components and other participating agencies for which its collects or disburses showing
the transactions for that DoD Component or Agency.
Recognition of Undistributed Disbursements and Collections. Entries shall be made to Daily / Monthly Accountability
adjust Fund Balance with Treasury, as reported, for the amount of supported undistributed
disbursements and collections reported in the departmental expenditure system. The
proper supporting documentation for this type of journal voucher consists of identifiable
amounts that are in transit from other sources (such as DFAS or Federal agencies). Many
amounts at the detailed transaction level are not available due to timing differences, and
support consists solely of transmitted sums. In such a case, evidence available to support
the journal voucher adjustments consists of summarized transmittal amounts. However,
for audit trail purposes, the detailed transaction level amounts shall be obtained from the
transmittal source when the amounts become available. Further evidence includes
documentation of procedures and the allocation process used to apply undistributed
disbursements and collections to accounts payable and accounts receivable, respectively.
Reversing Entries for Prior Reporting Period. Journal vouchers shall include Daily / Monthly Accountability
documentation regarding the original accrual entry and an explicit statement that the
journal voucher is a reversing entry.
Erroneous Statements of Accountability. DOs may not submit corrected or amended SFs Daily / Monthly Accountability
1219 under any circumstances. Make any necessary adjustments on a succeeding
month's SF 1219. In instances when a final SF 1219 has been submitted because of
deactivation of a disbursing office and subsequent adjustments are required, the
designated settlement office submits a supplemental SF 1219 showing the adjustments
and explains them in detail on attached supporting documentation.
Each reporting entity that collects or disburses for another reporting entity must provide a Send Statements of Accountability
Statement of Transactions (SOT) or other acceptable notification to the entity that is or Transactions or Trial Balance to
responsible for the funds. In addition, the SOT shall be electronically submitted to Office of Treasury
the Under Secretary of Defense (Comptroller) (Program/Budget) (OUSD(C)(P/B)).
Page 54
Business_Rules
Repetitive cash reports are prepared accurately, consistently and the data must be
certified. The amounts agrees with the official accounting records and these totals agree
with the appropriate general ledger balance.
Federal agencies must reconcile their SGL 1010 account and any related subaccounts
with the Government Wide Accounting Account Statement (GWA). (Formerly the FMS
6652, 6653, 6654 and 6655) on a monthly basis (at minimum). They must review those
accounts each month to maintain the accuracy and reliability of their fund balance records
for both prior year and current year appropriations. Agencies must reconcile no-year,
revolving, deposit and trust fund accounts. They also must reconcile clearing and receipt
accounts. This detailed reconciliation assures that agency data accumulated in the fund
balance account is accurate. It also allows the agency to resolve differences in a timely
manner.
Within 30 days of receipt (electronic or otherwise) of an in-transit disbursement, the
applicable accounting office must review the transaction to ensure that there is sufficient
information to determine its accountability for the transaction and take appropriate action.
If a waiver is granted budget suspense account **F3875 can be used temporarily to hold
unidentifiable fund collections or disbursements until agencies can classify them to the
proper receipt or expenditure accounts. If the Disbursing Office is unable to provide the
necessary documentation within 30 days, then the accounting office may charge back the
disbursement, citing the DO’s **F3875, via an SF 1081. All disbursements recorded in
**F3875 must be cleared within 60 days.
Notes to the financial statements report the details and additional information that are left
out of the main reporting documents, such as the balance sheet and income statement.
This is done mainly for the sake of clarity because these notes can be quite long, and if
they were included, they would cloud the data reported in the financial statements. A
consistent format is required for the narrative portion of notes. The narrative will first
explain abnormal balances followed by definitions and other relevant disclosures.
References to financial regulations or other notes are not required in the note narrative.
On September 30th of the fifth fiscal year after the period of availability for obligation of a
fixed appropriation account ends, the account must be closed and any remaining balance
(whether obligated or unobligated) in the account must be canceled and, thereafter, must
not be available for obligation or expenditure for any purpose. The obligational status of a
canceled account continuously must be maintained even though no expenditures or
collections may be made to that account. In addition, collections authorized, or required to
be credited to an appropriation account, but not received before closing of the account,
must be deposited in the United States Treasury as miscellaneous receipts.
The Statement of Interfund Transactions must be prepared monthly and contain totals for
each appropriation/limit charged and reimbursed, the reporting period and identify the
reporting office. GSA shall submit an equivalent "Statement of Intra-Governmental
transactions".
Page 55
Business_Rules
The DD Form 2657 is to one day what the SF 1219 is to one month. The former
summarizes the amounts the Treasury would seek to recover from the DO if the DO
ceased operations on that day. Amounts on the DD Form 2657 are at summary level only,
including a summary of all disbursements and collections made during the business day
by the DO and all deputies, cashiers, and agents. DO's report detailed transactions in their
subsidiary records.
Domestic Disbursing Officers and other agencies with disbursing authority submit a
monthly SF 1219 and 1220 to Treasury. Treasury uses the reports to summarize
collection and disbursement activity for the month. This includes all Electronic Fund
Transfer payments, prepared checks or other disbursements. SF 1219 provides detailed
information about disbursing office collections and disbursements. The SF 1220:
Statement of Transactions is similar to the SF 224. It provides Treasury with information
related to an agency’s disbursement and collection activity. Agencies report the
disbursement and collection data by appropriation, fund and receipt accounts. The SF
1219 and 1220 statements must be submitted to Treasury by the 3rd workday following
the close of the accounting month.
Consolidated Quarterly Foreign Currency Reports of DOs - DFAS sites shall consolidate
the quarterly reports of DOs and forward them as directed by DFAS headquarters in time
to be delivered to the Department of the Treasury 45 calendar days after the close of each
quarter. Simultaneously, a copy of the combined consolidated quarterly reports of DOs or
a consolidated quarterly report of foreign currency on hand only shall be submitted to the
Balance of Payments Division, Bureau of Economic Analysis, Room 8038, Department of
Commerce, 1441 L Street NW, Washington, DC 20230.
Page 56
Business_Rules
BEA Mappings Internal Control Activities
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Page 57
Business_Rules
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Page 58
Business_Rules
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Reconcile Deposits; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Reconcile Disbursements; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Reconcile Receipt Account Ledger; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Reconcile Undisbursed Expenditure Account Ledger; OV6CDiagram: FV -
Manage Execution with Treasury; Activity: Manage Execution with Treasury; ActivityID:
A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Capture Treasury Statements; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Calculate Adjustment
Process:Treasury Operations to Undelivered Orders; OV6CDiagram: FV - Manage
Liabilities; Activity: Manage Liabilities; ActivityID: A811; OV5Diagram: Administer Financial
Assets and Liabilities
Process: Reconcile Deposits; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Reconcile Disbursements; OV6CDiagram: FV - Manage Execution with
Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Reconcile Undisbursed Expenditure Account Ledger; OV6CDiagram: FV -
Manage Execution with Treasury; Activity: Manage Execution with Treasury; ActivityID:
A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
Process: Operations
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Request, Collect, and Analyze Narrative and or Footnote Information;
OV6CDiagram: FV - Perform Financial Reporting; Activity: Manage Financial Reporting
Requirement; ActivityID: A84; OV5Diagram: Perform Financial Management
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Generate Correcting Pro Forma Entries; OV6CDiagram: FV - Manage Execution
with Treasury; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Page 59
Business_Rules
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Verify Information; OV6CDiagram: FV - Manage Execution with Treasury;
Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram: Perform
Treasury Operations
Process: Send Statements of Accountability or Transactions or Trial Balance to Treasury;
OV6CDiagram: FV - Manage Execution with Treasury; Activity: Manage Execution with
Treasury; ActivityID: A823; OV5Diagram: Perform Treasury Operations
Process: Manage Execution with Treasury; OV6CDiagram: FV - Manage Financial Assets
and Liabilities; Activity: Manage Execution with Treasury; ActivityID: A823; OV5Diagram:
Perform Treasury Operations
Page 60
Business_Rules
Sources
Source: DoDFMR Vol 4, Ch 2; Source Date: 12/1/2009; Source Number: 020701
Source: I TFM 2-3100; Source Date: 2/1/1997; Source Number: Section 3120
Source: I TFM 2-3100; Source Date: 2/1/1997; Source Number: Section 3125
Source: I TFM 2-3100; Source Date: 2/1/1997; Source Number: Para 3130.20
Source: I TFM 2-3100; Source Date: 2/1/1997; Source Number: Para 3130.20
Source: I TFM 2-3100; Source Date: 2/1/1997; Source Number: Para 3135
Source: I TFM 2-3100; Source Date: 2/1/1997; Source Number: Para 3145.30
Source: I TFM Announcement; Source Date: 4/1/2004; Source Number: A-2002-04
Source: I TFM 2-3100; Source Date: 2/1/1997; Source Number: Para 3145.20
Source: I TFM Announcement; Source Date: 4/1/2004; Source Number: A-2002-04
Source: DoDFMR Vol 5, Ch 19; Source Date: 5/1/2009; Source Number: Para 190501
Source: I TFM 2-3100; Source Date: 2/1/1997; Source Number: Para 3160
Source: DO; Source Date: 5/1/2010; Source Number: Para 190102
Page 61
Business_Rules
Source: DoD FMR 6A, Ch 3; Source Date: 5/1/2009; Source Number: 030207
Source: DoD FMR 6A, Ch 2; Source Date: 11/1/2008; Source Number: 020207.B
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-04
Source: DOD 4000.25-1-M; Source Date: 1/1/2006; Source Number: Para C5.6.4
Source: DOD 4000.25-1-M; Source Date: 5/1/2007; Source Number: Para C5.6.3
Source: DoD FMR Vol 6A, Ch 2; Source Date: 11/1/2008; Source Number: 020208.D.4
Source: DoD FMR Vol 6A, Ch 2; Source Date: 11/1/2008; Source Number: 020208.D.1
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: Para 190507
Source: DoDFMR Vol 6A, Ch 3; Source Date: 5/1/2009; Source Number: Para 030206
Page 62
Business_Rules
Source: DoDFMR Vol 6A, Ch 2; Source Date: 11/1/2008; Source Number: 020201
Source: USSGL TFM Vol 1, Part 2; Source Date: 11/1/1999; Source Number: Ch 5100,
para V.A
Source: DoDFMR Vol 03, Ch 11; Source Date: 11/1/2008; Source Number: 111404
Source: DoDFMR Vol 05, Ch 11; Source Date: 11/1/2008; Source Number: 110302.E
Source: USSGL TFM; Source Date: 1/1/2008; Source Number: A-2008-02
Source: DoDFMR Vol 6B, Ch 10; Source Date: 9/1/2008; Source Number: 1002
Source: DoDFMR Vol 03, Ch 15; Source Date: 6/1/2009; Source Number: 150308
Source: DoD 4000.25.7-M; Source Date: 5/1/2007; Source Number: C5.6.3
Page 63
Business_Rules
Source: DoDFMR Vol 05, Ch 19; Source Date: 5/1/2009; Source Number: 190103
Source: USSGL TFM Vol 1 Part 2; Source Date: 11/1/1999; Source Number: Ch 5100 VIII
2C
Source: DoDFMR Vol 5, Ch 16; Source Date: 3/1/2009; Source Number: 160202
Page 64
Best_Practices
Unique ID BPTitle Practice BPSource
CA-BP-0001 Establish a method through a cash
workstation to ensure on a daily
basis all bank accounts are
reconciled. This includes cash
collections and disbursements.
This is needed to provide real-time
cash balance and accurate
forecasting, thus eliminating the
reconciliation process.
CA-BP-0002 Access bank account information on Directly access Treasury account Accounting Best Practices, Fourth
the Internet information electronically. Edition, Steven M. Bragg, CPA,
CMA, CIA, CPIM
CA-BP-0003 Avoid delays in check posting The accounting staff can photocopy Accounting Best Practices, Fourth
checks as they arrive, so that Edition, Steven M. Bragg, CPA,
postings can be done from the CMA, CIA, CPIM
copies, rather than the original
checks. This allow the deposit to be
made at once, rather than later.
CA-BP-0004 Collect receivables through Have the bank receive the checks. Accounting Best Practices, Fourth
lockboxes The company's bank sets up a Edition, Steven M. Bragg, CPA,
lockbox, which is essentially a CMA, CIA, CPIM
separate mailbox to which deposits
are sent by customers. The bank
opens all mail arriving at the
lockbox, deposits all checks at
once, copies them, and forwards the
copies and anything else contained
in customer remittances to the
company.
CA-BP-0005 Consolidate bank accounts Merge as many bank accounts as Accounting Best Practices, Fourth
possible rather than give a bank Edition, Steven M. Bragg, CPA,
account to each location. It may be CMA, CIA, CPIM
possible to issue a fixed number of
checks to each location, all of which
will be drawn upon the company's
central bank account instead.
CA-BP-0006 Implement area-concentration Create an area-concentration Accounting Best Practices, Fourth
banking banking system. This best practice Edition, Steven M. Bragg, CPA,
automatically shifts funds from CMA, CIA, CPIM
outlying bank accounts into regional
accounts, from which the cash
management staff can invest funds
more easily. Under this
arrangement, a company's bank is
asked to automatically clear out the
excess funds in an account every
day, forwarding the money to a
single account for each bank.
CA-BP-0007 Implement controlled disbursements A legitimate way to retain cash for Accounting Best Practices, Fourth
an extra day or tow is to use Edition, Steven M. Bragg, CPA,
controlled disbursements. The best CMA, CIA, CPIM
practice is based on the principle of
mail float, which means that one
can print and immediately mail a
check to pay for an invoice on its
due date, and the supplier can
receive and cash it, but the check
will not clear for a day or two longer
than was previously the case,
resulting in extra time during which
a company still has control over its
funds.
Page 65
Best_Practices
CA-BP-0008 Implement positive pay an reverse A few banks now allow a company Accounting Best Practices, Fourth
positive pay systems to use a program called "positive Edition, Steven M. Bragg, CPA,
pay" which virtually eliminates check CMA, CIA, CPIM
fraud. This best practice works by
having a company send to the bank
a daily list of all checks issued,
which is stored in a specific data
storage format that the bank can
use to update its files of authorized
checks it is allowed to cash. All
presented checks are compared to
this master list, with both the check
number and amount being
reviewed. If there is a discrepancy,
the check is rejected.
CA-BP-0009 Negotiate faster deposited-check If checks are not clearing the bank Accounting Best Practices, Fourth
availability within two days, then it is time to Edition, Steven M. Bragg, CPA,
switch to another bank that is willing CMA, CIA, CPIM
to make money available within a
shorter time frame.
CA-BP-0010 Open zero-balance accounts The zero-balance account requires Accounting Best Practices, Fourth
no balance. Instead, when checks Edition, Steven M. Bragg, CPA,
are presented to the bank for CMA, CIA, CPIM
payment, the bank automatically
transfers money from another
company account, in the exact
amount required to cover the check.
CA-BP-0011 Shift money with electronic funds This transaction is handled through Accounting Best Practices, Fourth
transfer a company's bank, which can shift Edition, Steven M. Bragg, CPA,
money out of the company's bank CMA, CIA, CPIM
account in minutes and route it to
the supplier's account, even if it is
located at another bank. There is
little paperwork and no hand-
carrying of checks.
CA-BP-0012 Use Internet-based cash flow Use Internet-based software to Accounting Best Practices, Fourth
analysis software more rapidly marshal the flow of Edition, Steven M. Bragg, CPA,
information. This results in a daily CMA, CIA, CPIM
cash position worksheet that the
accounting and finance staffs can
use to determine the correct
borrowing or investing decision for
the day.
CA-BP-0013 Utilize an investment policy An appropriate best practice for Accounting Best Practices, Fourth
every company is an investment Edition, Steven M. Bragg, CPA,
policy. This is used to define the CMA, CIA, CPIM
level of risk a company is willing to
tolerate and defines that exact types
of investment vehicles to be used
(or not used). Such a policy should
cover the level of allowable liquidity.
CA-BP-0014 FINANCIAL REPORTS Each DoD Component is DoDFMR Vol 6A, Ch 2
responsible for the accuracy and
completeness of financial
information in the reports which
present the financial effects of its
operations.
Page 66
Best_Practices
CA-BP-0015 FUND BALANCE WITH Agencies must perform fund USSGL TFM Vol 1 Part 2
TREASURY RECONICILIATION balance reconciliation for each
Treasury fund account symbol. Any
reports or documents used to
reconcile must reflect an identical
accounting month and fund account
symbol. If an agency's G/L Chart of
Accounts includes subaccounts for
the SGL 1010 account, agencies
must include subaccount balances
in the summary SGL account total.
CA-BP-0016 IN-TRANSIT DISBURSEMENTS All disbursements that have been DoDFMR Vol 03, Ch 11
reported by a disbursing office and
charged against be Department's
fund balances must be recorded
and matched to their corresponding
obligation records as promptly as
current systems and business
practices reasonably permit. This
includes inter-service, intra-service,
inter-fund disbursement
transactions and disbursements
originating outside the DoD.
CA-BP-0017 FINANCIAL STATEMENT NOTES Footnotes are an integral part of the DoDFMR Vol 13, Ch 7
financial statements and are used
when more information is needed.
Accountants are required to
disclose in the financial statements
all relevant economic information
pertaining to the business entity.
When the actual dollar amounts on
the financial statements do not
provide sufficient information for
decisionmakers, accountants
supplement the financial statements
with more detailed data in the form
of footnotes. A footnote is needed
when a special event occurs that
dramatically affects the financial
statements. Footnotes help
management compare the operating
results of the current business
period with the operating results of
previous periods.
CA-BP-0018 CLOSED or CANCELLED Before an account closes or DoDFMR Vol 03, Ch 10
ACCOUNTS cancels, the affected DoD
Component must identify valid
unliquidated obligations subject to
closure or cancellation to determine
whether appropriations are available
for future adjustments or payments
against such obligations. Also the
DoD Component must confirm
whether adequate resources are
available to pay for obligations that
will close or cancel with an account.
CA-BP-0019 STATEMENT OF INTERFUND On a monthly basis the summarized DoD 4000.25.7-M
TRANSACTIONS classification of receipts and outlays
processed under the interfund billing
system must be reported to OSD.
Page 67
Best_Practices
CA-BP-0020 DD FORM 2657 All disbursing officers (DO's) are DoDFMR Vol 05, Ch 19
agents of the Department of the
Treasury (Treasury). Each DO is
accountable to the Treasury for the
cash items (including receivables) in
his or her possession. DO's
maintain their daily accountability on
the Daily Statement of
Accountability (Department of
Defense (DD) Form 2657). DO's
use the (DD) Form 2657 daily to
report disbursements, collections,
balance cash in their possession
and as a permanent written record.
CA-BP-0021 General Ledger/Agency With the phased implementation of DoDFMR Vol 04, Ch 02
Confirmation Report (GL/ACR) Government-wide Accounting
Discrepancy Report (GWA), the Account Statement is
the vehicle for all Federal agencies
to reconcile their FBWT. Each DoD
reporting entity must reconcile its
accounts to the GWA account
statements beginning balance, net
activity, and ending balance. The
Account Statement consists of three
sections: (1) Account Summary, (2)
Expenditure Activity, and (3) the
Transactions reports. The Account
Statement is designed for agency
users that perform FBWT
reconciliations based on the
Treasury Account Symbol (TAS.)
The Agency Location Code (ALC)
Code Statement is designed for
users who reconcile based on ALC.
It also is comprised of three
sections: (1) ALC Summary, (2)
ALC Activity, and (3) ALC
Transactions.
Page 68
Best_Practices
CA-BP-0022 DFAS Stewardship & General The Director of DFAS shall DoD FMR Vol 6A, Ch 2
Responsibilities in the Preparation & establish procedures to ensure that:
Issurance of Financial Reports 1. Data provided by the DoD
Component (including data input
into finance and accounting systems
by the DoD Component) is recorded
accurately and timely, and
processed in the finance and
accounting systems. DFAS shall
perform designated disbursing and
accounting operations on behalf of
the DoD Component and record the
results of those operations in a
timely and accurate manner.
2. The process for preparing
financial reports is consistent,
timely, and auditable, and controls
are in place to provide for the
accuracy of the reports.
3. Repetitive financial reports are
consistent and prepared in the
same manner by use of the same
procedures, practices, and systems.
It is not intended that the
introduction of improvements to
these policies, procedures, and
systems will be prohibited or
limited.
4. Reports are edited and validated
for accuracy and consistency
between reports from the same
source and between reports of prior
period(s) and the current period.
5. Classified financial information is
CA-BP-0023 Internal Controls DFAS shall establish internal DoD FMR Vol 6A, Ch 2
controls to ensure that data
provided by each DoD Component
is recorded accurately and
processed timely into the finance
and accounting systems. DFAS
shall maintain or create controls to
ensure that:
Reports prepared are supportable,
reliable, and accurate. These
controls include tools to ensure that:
a. All transactions applicable to the
effective period of the report have
been edited and posted to the
official accounting records.
b. Proposed adjustments to a
previously issued report are edited,
validated, documented, and posted
to the official accounting records.
c. Reported amounts are verified to
the amounts contained in the official
accounting records.
d. Report lines have the proper sign
(positive or negative).
e. Mathematical calculations on
each report are validated.
f. Identified relationships between
amounts on report lines within a
report and from one report to
another report are checked and
validated.
g. Current reports are compared to
Page 69
Best_Practices
BPSourceNbr DoDApplicable DoDAdopted BPRqmts
FALSE FALSE
Item 6-1 TRUE TRUE
Item 6-2 TRUE FALSE
Item 6-3 TRUE FALSE
Item 6-4 FALSE FALSE
Item 6-5 FALSE FALSE
Item 6-6 FALSE FALSE
Page 70
Best_Practices
Item 6-7 FALSE FALSE
Item 6-8 FALSE FALSE
Item 6-9 FALSE FALSE
Item 6-10 TRUE TRUE
Item 6-11 TRUE FALSE
Item 6-12 TRUE FALSE
020202 TRUE TRUE CA-0007.03 - The system shall
provide the capability for all DoD
components to certify the accuracy
and completeness of source data
used in official cash reporting.
Page 71
Best_Practices
Ch 5100, para VIII TRUE TRUE CA-0096.01- The system shall
provide the capability for authorized
users to perform a monthly detailed
reconciliations of their FBWT
accounts.
111401 TRUE TRUE CA-0063 - The system shall provide
the capability to track and age in-
transit transactions. The system
shall monitor and maintain reports
on all unprocessed in-transit
disbursements, undistributed in-
transit disbursements.
070303 TRUE TRUE CA-0005.03 - The system shall
provide the automated functionality
to generate cash-related data
required for preparation of footnotes
for Chief Financial Officer (CFO)
financial statements.
100201 TRUE TRUE CA-1019 - The system shall provide
the capability to identify - to closed
or canceled accounts all obligations
and payments charged to currently
available appropriations to a closed
or canceled appropriation.
C5.6.1 TRUE TRUE CA-0671 -The system shall provide
the capability to capture a monthly
the DD Form 1329 (Statement of
Transactions) and/or DD Form 1400
(Statement of Inter-Fund
Transactions) data files.
Page 72
Best_Practices
190101 TRUE TRUE CA-2637 - The system shall provide
the capability to capture
Accountability data.
020707 TRUE TRUE CA-3201 - The system shall provide
the automated capability to generate
a General Ledger/Agency
Confirmation Report (GL/ACR)
Discrepancy Report for a given
accounting period.
Page 73
Best_Practices
Para 020201.C TRUE TRUE CA-3292 - The system shall provide
the capability to validate that the
amounts reported for the same data
elements are consistent with all
similar cash reports for the same
reporting period.
Para 020202.B.7 TRUE TRUE CA-3294 - The system shall provide
the capability to identify unusual
trends for amounts reported in
current year and/or period cash
reports from amounts reported in
prior year and/or period cash reports
using predetermined thresholds.
Page 74
Best_Practices
Published in
Release #
4
4
4
4
4
4
4
Page 75
Best_Practices
4
4
4
4
4
4
7
Page 76
Best_Practices
7
7
7
7
7
Page 77
Best_Practices
7
7
Page 78
Best_Practices
7
7
Page 79