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Functional Area   Published in   Unique ID    BB               Parent
                  Release #                                    Requirement No.

General Ledger    7              GL-0005


General Ledger    7              GL-0074      01.01.022




General Ledger    9              GL-0081      01.01.001




General Ledger    7              GL-0081.01                    GL-0081




General Ledger    7              GL-0082      01.01.002




General Ledger    7              GL-0082.01                    GL-0082




General Ledger    7              GL-0082.02                    GL-0082




General Ledger    7              GL-0082.03                    GL-0082




General Ledger    7              GL-0083      01.01.004




General Ledger    7              GL-0083.01                    GL-0083




General Ledger    7              GL-0083.02                    GL-0083



General Ledger    7              GL-0084      01.01.005




General Ledger    7              GL-0088      01.01.010




General Ledger    7              GL-0090      01.01.012




                                                    Page 1
                                              GL


General Ledger   7   GL-0092      01.01.018




General Ledger   7   GL-0092.01                    GL-0092




General Ledger   7   GL-0093      01.01.019




General Ledger   7   GL-0093.01                    GL-0093




General Ledger   7   GL-0093.02                    GL-0093




General Ledger   7   GL-0093.03                    GL-0093




General Ledger   7   GL-0093.04                    GL-0093




                                        Page 2
                                              GL


General Ledger   7   GL-0093.05                    GL-0093




General Ledger   7   GL-0094      01.01.020




General Ledger   7   GL-0096      01.01.024




General Ledger   7   GL-0099      01.01.027




General Ledger   7   GL-0100      01.01.028




General Ledger   7   GL-0104      01.01.032


General Ledger   7   GL-0105      01.01.033




General Ledger   7   GL-0106      01.01.034




General Ledger   7   GL-0106.01                    GL-0106




General Ledger   7   GL-0107      01.01.035




General Ledger   7   GL-0107.01                    GL-0107




General Ledger   7   GL-0108      01.01.036




General Ledger   7   GL-0109      01.01.037




                                        Page 3
                                              GL


General Ledger   7   GL-0109.01                    GL-0109




General Ledger   7   GL-0113      01.02.003




General Ledger   7   GL-0114      01.02.004




General Ledger   7   GL-0117      01.02.010




General Ledger   7   GL-0122      01.02.015


General Ledger   7   GL-0123      01.02.016




General Ledger   7   GL-0125      01.03.002




General Ledger   7   GL-0126      01.03.004




General Ledger   7   GL-0130      01.03.012




General Ledger   9   GL-0132      01.04.004


General Ledger   9   GL-0133      01.04.005


General Ledger   9   GL-0134      01.04.006




                                        Page 4
                                              GL


General Ledger   7   GL-0134.01                    GL-0134


General Ledger   7   GL-0138      01.05.001




General Ledger   7   GL-0138.01                    GL-0138


General Ledger   7   GL-0138.02                    GL-0138


General Ledger   7   GL-0139      01.05.002




General Ledger   7   GL-0140      01.05.004




General Ledger   7   GL-0141      01.05.005


General Ledger   7   GL-0141.04                    GL-0141




General Ledger   7   GL-0142      01.05.006




General Ledger   7   GL-0142.01                    GL-0142


General Ledger   7   GL-0142.02                    GL-0142


General Ledger   7   GL-0142.03                    GL-0142


General Ledger   7   GL-0143      01.05.007




                                        Page 5
                                              GL


General Ledger   7   GL-0145


General Ledger   7   GL-0148


General Ledger   7   GL-0151      01.05.019


General Ledger   7   GL-0152      01.05.020




General Ledger   7   GL-0153      01.05.021




General Ledger   7   GL-0154      01.05.022




General Ledger   7   GL-0154.01                    GL-0154




General Ledger   7   GL-0154.02                    GL-0154




General Ledger   7   GL-0154.03                    GL-0154




General Ledger   7   GL-0154.04                    GL-0154




                                        Page 6
                                              GL


General Ledger   7   GL-0155      01.05.023




General Ledger   7   GL-0155.01                    GL-0155




General Ledger   7   GL-0155.02                    GL-0155




General Ledger   7   GL-0155.03                    GL-0155




General Ledger   7   GL-0155.04                    GL-0155




General Ledger   8   GL-0159      01.05.028




General Ledger   7   GL-0161      01.05.030




General Ledger   8   GL-0162      01.05.031




General Ledger   7   GL-0163      01.05.032



General Ledger   7   GL-0164      01.05.033




General Ledger   7   GL-0165      01.05.034




General Ledger   7   GL-0166      01.05.035



General Ledger   7   GL-0167      01.05.036




General Ledger   7   GL-0169      01.05.038




                                        Page 7
                                              GL


General Ledger   7   GL-0173      01.05.042




General Ledger   7   GL-0178      01.05.047


General Ledger   7   GL-0179      01.05.048




General Ledger   7   GL-0180      01.05.049




General Ledger   7   GL-0181      01.05.050




General Ledger   7   GL-0182      01.05.051




General Ledger   7   GL-0183      01.05.052



General Ledger   7   GL-0257




General Ledger   7   GL-0372




General Ledger   7   GL-0372.01                    GL-0372




                                        Page 8
                                              GL


General Ledger   7   GL-0372.02                    GL-0372




General Ledger   7   GL-0372.03                    GL-0372




General Ledger   7   GL-0372.04                    GL-0372




General Ledger   7   GL-0372.05                    GL-0372




General Ledger   7   GL-0372.06                    GL-0372




General Ledger   7   GL-0379




General Ledger   7   GL-0380


General Ledger   7   GL-0381


General Ledger   7   GL-0382


General Ledger   7   GL-0383




General Ledger   7   GL-0388



General Ledger   7   GL-0389




General Ledger   7   GL-0391      05.01.017




                                        Page 9
                                           GL


General Ledger   7   GL-0396


General Ledger   7   GL-0406   14.01.025




General Ledger   7   GL-0407




General Ledger   7   GL-0408


General Ledger   7   GL-0410   01.05.029


General Ledger   7   GL-0411   01.05.037




General Ledger   7   GL-0413   01.01.040




General Ledger   7   GL-0414   01.01.041


General Ledger   7   GL-0415   01.01.042




General Ledger   7   GL-0416   01.01.043




General Ledger   7   GL-0417   01.01.044




General Ledger   7   GL-0418   01.03.013


General Ledger   7   GL-0419   01.03.014




General Ledger   7   GL-0420   01.03.015



General Ledger   7   GL-0421   01.03.016




General Ledger   7   GL-0422   01.03.017




                                     Page 10
                                           GL


General Ledger   7   GL-0423   01.03.018




General Ledger   8   GL-0424   17.04.021



General Ledger   7   GL-0427   01.01.008




General Ledger   7   GL-0428   01.05.015




General Ledger   8   GL-0429   01.01.045




General Ledger   8   GL-0430




General Ledger   9   GL-0431   01.02.018



General Ledger   9   GL-0432   19.01.015


General Ledger   9   GL-0433   19.01.016


General Ledger   9   GL-0434   19.01.017




                                     Page 11
                                                                               GL


Functional Requirement                                                                     DFAS Process Name        Accounting
                                                                                                                    Transaction

The Core financial system must provide the ability to record, adjust, and liquidate an     Post to General Ledger
appropriation's obligated and unobligated balances for a period of 5 years after the
appropriation becomes unavailable for incurring new obligations (expires).
To support the Accounting Classification Management process, the Core financial system
must provide automated functionality to provide the capability to derive full accounting
classifications on transactions from abbreviated user input. Examples of methods include:
entering shorthand codes, deriving elements from an entered field, or providing users with
a list of values from which to choose.
To support the General Ledger Account Definition process, the Core financial system must USSGL
provide automated functionality to maintain a chart of accounts consistent with the United
States Standard General Ledger (USSGL) Chart of Accounts, including the proprietary,
budgetary, and memorandum accounts, basic numbering structure, and account titles.

The Core financial system must define the basic numbering structure and account titles for USSGL
the general ledger accounts as defined in the Treasury Financial Manual (TFM) S2 09-02,
Section 1, August 2009.

To support the General Ledger Account Definition process, the Core financial system must USSGL
be able to record financial events throughout the financial management system applying
the requirements of the USSGL at the transaction level. Application of the Standard
General Ledger (SGL) at the transaction level means that each time an approved
transaction is recorded in the system, it will generate appropriate general ledger accounts
for posting the transaction according to the rules defined in the USSGL guidance.

To support the General Ledger Account Definition process, the Core financial system must USSGL
be able to ensure the data in financial reports is consistent with the USSGL.


To support the General Ledger Account Definition process, the Core financial system must USSGL
be able to ensure the transactions recorded in the general ledger are consistent with
USSGL posting rules.

To support the General Ledger Account Definition process, the Core financial system must USSGL
be able to ensure the supporting transaction detail for USSGL accounts are readily
available.

To support the General Ledger Account Definition process, the Core financial system must USSGL
provide automated functionality to maintain an association between the chart of accounts
and valid attribute domain values used for Treasury reporting (e.g., Federal Agencies'
Centralized Trial-Balance System (FACTS) I, FACTS II and Government wide Financial
Report System (GFRS) reporting). These proprietary and budgetary sets of general ledger
accounts must be self-balancing (the total debits equals the total credits).

To support the General Ledger Account Definition Process, the Core financial system        USSGL
must provide automated functionality to maintain all FACTS I and FACTS II reporting
attributes defined in TFM Part 2, Section 4.

To support the General Ledger Account Definition process, the Core financial system shall USSGL
provide automated functionality to ensure the self-balancing of proprietary, budgetary, and
memorandum sets of general ledger accounts (the total debits equals the total credits).

The system's USSGL account structure must provide a self-balancing set of budgetary        USSGL
accounts to record the appropriation, apportionment, allocation, commitment, obligation,
and expenditure processes.

To support the General Ledger (GL) Account Definition process, the Core financial system USSGL
must provide automated functionality to define specific GL accounts as control accounts
for purposes of tracking activity in subsidiary ledgers.

To support the Accounting Classification Management process, the Core financial system USSGL
must provide automated functionality to add, change, or deactivate elements of the
accounting classification structure and define valid Accounting Classification Element
(ACE) values without programming changes (e.g., through online table updates).




                                                                           Page 12
                                                                              GL


To support the Accounting Classification Management process, the Core financial system USSGL
must provide automated functionality to maintain an object class structure consistent with
the standard object class codes defined in OMB Circular A-11. Accommodate additional
(lower) levels in the object class structure, e.g., by establishing parent child relationships.




To support the Accounting Classification Management process, the Core financial system USSGL
must accommodate additional (lower) levels in the object class structure, e.g., by
establishing parent child relationships.




To support the Transaction Definition process, the Core financial system must provide     SFIS
automated functionality to record like accounting events consistently using standard
transactions. Standard transactions must specify the general ledger account postings, and
update document balances and any related tables (e.g. available funding) and define
standard transactions that include proprietary, budgetary and memorandum accounts.




To support the Transaction Definition process, the Core financial system must provide the SFIS
automated capability to update document balances and any related tables based on
Subsidiary Ledgers and/or General Ledger Postings.




To support the Transaction Definition process, the Core financial system must provide     SFIS
automated functionality to record like accounting events consistently using standard
transactions.




To support the Transaction Definition process, the Core financial system must specify      SFIS
general ledger account postings based on the standard accounting classification structure.




To support the Transaction Definition process, the Core financial system must update      SFIS
document balances and any related tables during standard transaction processing.




                                                                          Page 13
                                                                               GL


To support the Transaction Definition process, the Core financial system shall define the   SFIS
standard transactions that include proprietary, budgetary, and memorandum accounts as
defined by the Treasury Financial Manual.




The system must provide the capability to differentiate between unexpired, expired and      USSGL
canceled funds, and be capable of providing edit checks to post budgetary transactions,
such as obligations and recoveries of prior-year obligations, in accordance with the
provisions of OMB Circular A-11, Part 4 and USSGL posting rules displayed in Section III
of the USSGL.

To support the General Ledger Account Definition process, the Core financial system must SFIS
provide automated functionality to add, change or de-activate accounts in the chart of
accounts without programming changes.

To support the Accounting Classification Management process, the Core financial system SFIS
must provide automated functionality to capture an effective date for accounting
classification structure and valid value changes. Activate or deactivate accounting
classification changes based on effective date.
To support the General Ledger Update and Editing process, the Core financial system    SFIS
must provide automated functionality to prevent transactions from posting to general
ledger accounts that have been de-activated.

To support the General Ledger Account Definition process, the Core financial system must USSGL
provide automated functionality to accommodate an additional 2 digits beyond the USSGL
account for agency-specific GL sub-accounts.
To support the General Ledger Account Definition process, the Core financial system must SFIS
provide automated functionality to define agency-specific memorandum accounts in the
chart of accounts.

To support the General Ledger Account Definition process, the Core financial system must SFIS
provide automated functionality to deliver the Core financial system software populated
with the current published values for the USSGL chart of accounts.

To support the General Ledger Account Definition process, the Core financial system must SFIS
include system software populated with the current published values for the USSGL Chart
of accounts as defined in the Treasury Financial Manual.

To support the General Ledger Account Definition process, the Core financial system must SFIS
provide automated functionality to deliver the Core financial system software populated
with the current published values for the FACTS II attributes.

To support the General Ledger Account Definition process, the Core financial system must SFIS
include system software populated with the values for the FACTS II attributes as defined in
the Treasury Financial Manual.

To support the Transaction Definition process, the Core financial system must provide       USSGL
automated functionality to define standard transactions that derive general ledger postings
based on accounting classification elements or other document data elements.




To support the General Ledger Update and Editing process, the core financial system         SFIS
must provide automated functionality to update general ledger control accounts consistent
with postings made to subsidiary ledgers. Prevent transactions from posting that would
cause the general ledger control accounts to be out-of-balance with the subsidiary ledgers.




                                                                           Page 14
                                                                                  GL


To support the General Ledger Update and Editing process, the Core financial system           SFIS
must prevent transactions from posting that would cause the general ledger control
accounts to be out-of-balance with the subsidiary ledgers.




To support the General Ledger Update and Editing process, the Core financial system           SFIS
must provide automated functionality to update all general ledger account balances (i.e.,
budgetary, proprietary and memorandum accounts) based on a single input transaction.




To support the Transaction Definition process, the Core financial system must provide         SFIS
automated functionality to define the general ledger account postings used in a standard
transaction.




To support the Transaction Definition process, the Core financial system must provide           SFIS
automated functionality to define edit rules for standard transactions to require, prohibit, or
set a default value for accounting classification elements.

To support the Transaction Definition process, the Core financial system must provide         USSGL
automated functionality to define up to 10 debit and credit pairs in a single standard
transaction.
To support the General Ledger Update and Editing process, the Core financial system           SFIS
must provided automated functionality to validate USSGL attributes on transactions
(whether entered or derived) prior to the posting.




To support the General Ledger Update and Editing process, the Core financial system       Post to General Ledger
must provide automated functionality to prevent transactions from posting that would
cause general ledger debits and credits to be out-of-balance at any level of the agency's
accounting classification structure specified on a transaction.
The system must ensure that simultaneous entries are made to budgetary accounts and       Post to General Ledger
proprietary accounts to record the following budgetary and proprietary accounting
relationships: 1) Budget Authority (070701), 2) Delivered Orders Unpaid (070702), 3)
Delivered Orders Paid (070703), 4) Reimbursements Earned but Uncollected (070704), 5)
Reimbursements Earned and Collected (070705)




To support the General Ledger Update and Editing process, the Core financial system  Post to General Ledger
must provide automated functionality to prevent transactions from posting that would
cause general ledger debits and credits to be out of balance within the proprietary,
budgetary, or memorandum accounts. Proprietary, budgetary, and memorandum accounts
must each be self-balancing.




The system must distinguish between entity and non-entity assets.                             USSGL


The system must distinguish between, and allow for the proper reporting of, entity cash,   USSGL
nonentity cash, and restricted cash. Nonentity cash is always restricted cash. Entity cash
may be restricted for specific purposes.
The system must recognize and record investments by DoD components in U.S. Treasury Post to General Ledger
securities in accordance with Statement of Federal Financial Accounting Standards
(SFFAS) 1.




                                                                              Page 15
                                                                                  GL


Investments in securities issued by the U.S. Treasury or other federal entities should be Post to General Ledger
accounted for and reported separately from investments in securities issued by nonfederal
entities.
To support the Accounting Period Maintenance and Closing process, the Core financial      Post to General Ledger
system must provide automated functionality to record transactions to any open
accounting period. Provide the option to keep multiple accounting periods (minimum of 3)
open simultaneously.
To support the Accounting Period Maintenance and Closing process, the Core financial      Post to General Ledger
system must be capable of recording transactions to any open accounting period.

To support the Accounting Period Maintenance and Closing process, the Core financial        Post to General Ledger
system must provide the option to keep multiple accounting periods (minimum of 3) open
simultaneously.
To support the Accounting Period Maintenance and Closing process, the Core financial        Post to General Ledger
system must provide automated functionality to record transactions to the current and prior
fiscal year (i.e., until the closing process is complete).




To support the Accounting Period Maintenance and Closing process, the Core financial            Post to General Ledger
system must provide automated functionality to provide a year-end closing process that
records United States Standard General Ledger (USSGL) prescribed closing entries in
accounting periods separate from other accounting periods.

To support the Accounting Period Maintenance and Closing process, the Core financial            Prepare Financial Statements
system must provide automated functionality to close accounting periods and prevent the
posting of new transactions to any closed period.
To support the Accounting Period Maintenance and Closing process, the Core financial
system must ensure that the opening of general ledger account balances maintains the
USSGL attribute information required to satisfy FACTS I, FACTS II, and GFRS reporting
requirements for roll forward balances.


To support the Accounting Period Maintenance and Closing process, the Core financial
system must provide automated functionality to perform multiple closings in a trial/test
mode so that users can review the closing results, clear the closing entries and re-run the
closing process. This functionality must be available for both "pre-closing" entries and
"closing" entries.
To support the Accounting Period Maintenance and Closing process, the Core financial
system must provide the automated functionality to perform multiple closings in a trial/test
mode.
To support the Accounting Period Maintenance and Closing process, the Core financial
system must provide the automated functionality to enable users to review the closing
results, clear the closing entries and re-run the closing process.
To support the Accounting Period Maintenance and Closing process, the Core financial
system must provide the automated functionality to ensure the trial/test mode availability
for both "pre-closing" entries and "closing" entries.
To support the Financial Reporting process, the Core financial system must provide
automated functionality to generate a trial balance report. Parameter is the accounting
period. Result is a report providing the following amounts for each general ledger account:
• Beginning balance for the accounting period.
• Total amount of debits for the accounting period.
• Total amount of credits for the accounting period.
• Cumulative ending balance for the accounting period.
Provide the option to select whether general ledger account balances are rolled up to the
TAS level, internal fund level, or organization level, and also whether they are displayed at
the GL sub-account level (actual accounts used for posting transactions) or the USSGL
account level. Sub-totals for beginning balance, accounting period activity, and ending
balance columns must be provided after each change in organization, internal fund and
TAS on the report. The report must include the balances of all funds and all fiscal years
maintained by the agency.|Also, to support the Financial Reporting process, the Core
financial system must generate a FACTS I trial balance report. Parameter is the
accounting period. Result is a report displaying the following balances for each USSGL
account or USSGL account and attribute combination:
• Beginning balance for the accounting period.
• Total amount of debits for the accounting period.
• Total amount of credits for the accounting period.




                                                                              Page 16
                                                                              GL


The system (Core Financial System) must electronically establish and update a Master
Appropriation File (MAF) on the U.S. Treasury's Federal Agencies' Centralized Trial
Balance System (FACTS).
The Core financial system must use financial data that can be traced directly to the       Post to General Ledger
USSGL accounts to produce reports providing financial information, whether used
internally or externally.
To support the Accounting Period Maintenance and Closing process, the Core financial       USSGL
system must provide automated functionality to make fiscal year driven tables available in
subsequent fiscal years.
To support the Upward/Downward Spending Adjustment process, the Core financial             Post to General Ledger
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.




To support the Upward/Downward Spending Adjustment process, the Core financial            Post to General Ledger
system must provide automated functionality to determine if upward and downward
adjustments are to expired or unexpired budget authority in order to derive the USSGL
prescribed entries to record spending adjustments.


To support the Upward/Downward Spending Adjustment process, the Core financial              Post to General Ledger
system must provide automated functionality to permit recording of previously unrecorded
obligations to prior year budget authority or expired budget authority and generate related
upward spending adjustments in the current year and identify when posting transactions
will invoke upward spending adjustments, and apply the agency-defined level of validation
(I.e., rejection, warning or information only).



To support the Upward/Downward Spending Adjustment process, the Core financial           Post to General Ledger
system must provide automated functionality to permit recording of previously unrecorded
obligations to prior year budget authority in the current year.




To support the Upward/Downward Spending Adjustment process, the Core financial           Post to General Ledger
system must provide automated functionality to permit recording of previously unrecorded
obligations to expired budget authority in the current year.




To support the Upward/Downward Spending Adjustment process, the Core financial            Post to General Ledger
system must provide automated functionality to generate related upward spending
adjustments in the current year.




To support the Upward/Downward Spending Adjustment process, the Core financial            Post to General Ledger
system must provide automated functionality to identify when posting transactions will
invoke upward spending adjustments and provide notification to appropriate authorized
users.




                                                                          Page 17
                                                                                 GL


To support the Upward/Downward Spending Adjustment process, the Core financial               Post to General Ledger
system must provide automated functionality to determine if upward and downward
adjustments are to paid or unpaid obligations and/or expenditures in order to derive the
USSGL prescribed entries for recording spending adjustments.


To support the Upward/Downward Spending Adjustment process, the Core financial               Post to General Ledger
system must provide automated functionality to determine if upward adjustments are to
paid obligations in order to derive the USSGL prescribed entries for recording spending
adjustments.


To support the Upward/Downward Spending Adjustment process, the Core financial          Post to General Ledger
system must provide automated functionality to determine if downward adjustments are to
paid obligations in order to derive the USSGL prescribed entries for recording spending
adjustments.


To support the Upward/Downward Spending Adjustment process, the Core financial            Post to General Ledger
system must provide automated functionality to determine if upward adjustments are to
unpaid obligations in order to derive the USSGL prescribed entries for recording spending
adjustments.


To support the Upward/Downward Spending Adjustment process, the Core financial            Post to General Ledger
system must provide automated functionality to determine if downward adjustments are to
unpaid obligations in order to derive the USSGL prescribed entries for recording spending
adjustments.


Deleted: To support the General Ledger Analysis and Reconciliation process, the Core
financial system must provide automated functionality to query General Ledger account
balances. Parameters include beginning and ending accounting period, and TAS or
internal fund code. Result is beginning account balances, period activity, and ending
account balances for the period and TAS, or internal fund code, specified. Drill-down from
period activity to supporting general ledger transactions; from general ledger transactions
to supporting documents; and from supporting documents to other documents in the
document chain.
To support the Accounting Classification Management process, the Core financial system SFIS
must provide automated functionality to define five additional accounting classifications
elements, including element titles and valid values.

To support the General Ledger Update and Editing process, the Core financial system
must provide automated functionality to classify accounting transactions by USSGL
attributes required for FACTS I, FACTS II, and GFRS reporting as specified by the current
supplement(s) to the Treasury Financial Manual (TFM).
To support the General Ledger Account Definition process, the Core financial system must
add, change or de-activate USSGL attribute domain values in order to accommodate
changes in FACTS I, FACTS II, or GFRS reporting without programming changes.

To support the Upward/Downward Spending Adjustment process, the Core financial
system must provide automated functionality to correct documents that previously
generated spending adjustment entries, reverse the original spending adjustment entries
and generate new spending adjustments for the correct amounts.

To support the Upward/Downward Spending Adjustment process, the Core financial               Post to General Ledger
system must provide automated functionality to determine if anticipated recoveries have
been previously recorded in order to derive the USSGL prescribed entries to record
downward spending adjustments.
To support the Upward/Downward Spending Adjustment process, the Core financial               Post to General Ledger
system must provide automated functionality to determine if upward and downward
adjustments are to delivered or undelivered orders in order to derive the USSGL
prescribed entries to record spending adjustments.
To support the Accounting Period Maintenance and Closing process, the Core financial         USSGL
system must provide automated functionality to maintain fifteen accounting periods per
fiscal year. Provide the option to designate one period for recording opening balances,
twelve periods for recording monthly activity and two additional periods for year end pre-
closing and closing entries.
To support the Accounting Period Maintenance and Closing process, the Core financial         USSGL
system must provide automated functionality to make single year appropriation and fund
tables available in subsequent fiscal years.




                                                                             Page 18
                                                                               GL


To support the Financial Reporting process, the Core financial system must provide
automated functionality to generate a FACTS II trial balance report. Parameter is the
accounting period. Result is a report displaying the following balances for each USSGL
account or USSGL account and attribute combination:• Beginning balance for the
accounting period• Total amount of debits for the accounting period• Total amount of
credits for the accounting period• Cumulative ending balance for the accounting period.
Provide the option to specify whether general ledger account balances are rolled up to the
TAFS level, internal fund level, or organization level. The report must include all general
ledger accounts (both FACTS II accounts and non-FACTS II accounts). FACTS II
accounts must be displayed at the USSGL and attribute level (i.e., separate amounts
should be displayed when there is more than one attribute value within a USSGL account).
Non-FACTS II accounts must be displayed at the USSGL account level. Subtotals for
beginning balance, accounting period activity, and ending balance columns must be
provided after each change in TAFS, internal fund, and organization on the report.
To support the Accounting Period Maintenance and Closing process, the Core financial   Post to General Ledger
system must provide automated functionality to re-open closed accounting periods and
record transactions to them.
To support the Accounting Classification Management process, the Core financial system
must provide automated functionality to classify transactions by standard and agency-
defined accounting classification elements.

To support the Accounting Classification Management process, the Core financial system SFIS
must provide automated functionality to query document accounting data. Parameters
include all standard and agency-defined accounting classification elements. Result is a list
of selected document accounting lines. Display the document number, accounting
classification elements and accounting line amounts. Drill down from accounting lines to
GL transaction details, including transaction numbers, transaction and system dates and
debits and credits.
To support the Accounting Classification Management process, the Core financial system SFIS
must provide automated functionality to define additional accounting classification
structure (lower) levels in the fund, program, project, organization and object class
structures (e.g. establish parent child relationships with the ability to summarize, distribute
funds, and report data at all defined levels).
To support the Accounting Classification Management process, the Core financial system SFIS
must provide automated functionality to maintain an accounting classification structure that
can associate each element with multiple other elements and element values, including:
• TAS to multiple internal funds
• Internal fund to multiple organizations, programs, projects, and activities
• Organization to multiple programs, projects and activities
• Project code to multiple organizations, programs and activities
• Program to multiple organizations, projects and activities.

To support the Accounting Classification Management process, the Core financial system SFIS
must provide automated functionality to deliver the Core financial system software
populated with the 3-digit Budget Object Classification codes specified in OMB Circular
No. A-11.
The Core financial system must provide a capability to perform edits against the combined SFIS
SFIS and Standard Accounting Structure attributes (combination edits).


To support the Accounting Classification Management process, the Core financial system SFIS
must use the Standard Financial Information Structure (SFIS).




To support the Accounting Classification Management Process, the Core financial system SFIS
must provide the automated functionality to maintain a standard accounting classification
structure that includes the following Standard Financial Information Structure (SFIS)
elements for transactions processing: 1. Transaction Type Code, 2. USSGL/DoD Account
Code, 3. Debit/Credit Indicator, 4. Begin/End Indicator, 5. Transaction Effective Date, 6.
Transaction Post Date, 7. Transaction Amount, 8. Exchange/NonExchange Indicator, 9.
Custodial/NonCustodial Indicator, 10. Foreign Currency Code, 11. Country Code, 12.
Entity/NonEntity Indicator, 13. Covered/Uncovered Indicator, 14. Current/NonCurrent, 15.
Demand Unique Identifier, 16. Business Event Type Code, 17. FMS Customer Code, 18.
FMS Case Identifier Code, 19. FMS Case Line Item Identifier.




                                                                           Page 19
                                                                               GL


To support the Accounting Classification Management Process, the Core financial system SFIS
must provide the automated functionality to maintain a standard accounting classification
structure that includes the following Standard Financial Information Structure (SFIS)
elements for Appropriation Account Information: 1. Department Regular Code, 2.
Department Transfer Code, 3. Main Account Code, 4. Sub-Account Code, 5.
Apportionment Category Code, 6. Receipt Indicator, 7. Sub Classification Code, 8. Period
of Availability Fiscal Year Date, 9. Reimbursable Flag Indicator, 10. Fund Type Code, 11.
Advance Flag Code, 12. Authority Type Code, 13. Availability Time Indicator, 14.
Borrowing Source Code, 15. Definite Indefinite Flag Indicator, 16. Public Law Number, 17.
Program Report Code, 18. TAFS Status Indicator, 19. Year of Budget Authority Indicator,
20. Direct Transfer Agency Code, 21. Direct Transfer Account Code, 22. Transfer To From
Indicator, 23. Deficiency Flag Indicator, 24. Availability Type Code, 25. Expiration Flag
Indicator, 26. Financing Account Indicator Code.
To support the Accounting Classification Management Process, the Core financial system SFIS
must provide the automated functionality to maintain a standard accounting classification
structure that includes the following Standard Financial Information Structure (SFIS)
elements for Budget Program Information: 1. Budget Function/Sub-Function Code, 2.
Budget Activity Identifier, 3. Budget Sub-Activity Identifier, 4. Budget Line Item Identifier, 5.
Major Acquisition Code, 6. Object Class Code, 7. Contingency Code, 8. BEA Category
Indicator, 9. Line of Business Code, 10. Program Code.

To support the Accounting Classification Management Process, the Core financial system SFIS
must provide the automated functionality to maintain a standard accounting classification
structure that includes the following Standard Financial Information Structure (SFIS)
elements for Organizational Information: 1. Organization Unique Identifier, 2. Agency
Disbursing Identifier Code, 3. Agency Accounting Identifier Code.

To support the Accounting Classification Management Process, the Core financial system SFIS
must provide the automated functionality to maintain a standard accounting classification
structure that includes the following Standard Financial Information Structure (SFIS)
elements for Trading Partner Information: 1. Federal/Non-Federal Indicator, 2. Trading
Partner Indicator Code, 3. Business Partner Number.

To support the Accounting Classification Management Process, the Core financial system SFIS
must provide the automated functionality to maintain a standard accounting classification
structure that includes the following Standard Financial Information Structure (SFIS)
elements for Cost Accounting Information: 1. Funding Center Identifier, 2. Cost Center
Identifier, 3. Project Identifier, 4. Activity Identifier, 5. Cost Element Code, 6. Work Order
Number, 7. Commodity Code, 8. Transaction Quantity, 9. Unit of Measure Code, 10. Asset
Type Code, 11. Asset Unique ID, 12. MEPR Code.

The Core financial system must ensure that all journal vouchers are categorized by each Post to General Ledger
of the applicable categories listed in DoD FMR, 7000.14R, Volume 6A, Chapter 2,
Paragraph 020208.D. Additional categories of journal vouchers may be added by DFAS,
DFAS customers, or DoD components in order to ensure greater management control and
oversight of the journal voucher process.
The Core financial system must ensure that all journal vouchers are reviewed to ensure  Post to General Ledger
proper recording of entries to posting accounts.

The Core financial system must ensure that all journal vouchers are adequately             Post to General Ledger
documented to support the validity and the amount of the journal voucher transaction.

The Core Financial System must ensure that all journal vouchers are authorized and       Post to General Ledger
approved at the appropriate level of management by the appropriate Director or designee.

The Core financial system must support data archiving and record retention in accordance Archiving / Purging
with rules published by the U.S. National Archives and Records Administration (NARA),
GAO, and National Institute of Standards and Technology (NIST).

The Core financial system must ensure that all journal vouchers are processed under        Post to General Ledger
procedures which ensure that the duties for preparing, documenting, submitting,
approving, and entering or posting are separated to the maximum extent possible.

The Core financial system must ensure that all journal vouchers are annotated with the     Post to General Ledger
name, title, and office symbol of both the preparer and the approver. In an electronic
environment, the name, title, and office symbol may be represented by a user ID.

To support the Accounting Classification Management process, the Core financial system USSGL
must provide automated functionality to maintain a revenue source code structure to
classify types of revenue and receipts as defined by the agency, such as rental income,
sales by product type and income by type of service performed.




                                                                           Page 20
                                                                                GL


The core financial system must calculate and record the foreign currency fluctuation gains Post to General Ledger       D572-001, D574-
or losses resulting from the settlement of foreign currency receivables or payables when                                001
the settlement occurs.
To support the General Ledger Analysis and Reconciliation process, the Core financial       USSGL
system must generate the Daily General Ledger (GL) and Subsidiary Ledger Exception
Report. Result is a list of GL control accounts by internal fund code whose balances differ
from the subsidiary ledgers. Report lines include the GL control account balance, the
balance of the open documents in the subsidiary ledger, and the difference.

To support the General Ledger Analysis process, the core financial system must generate USSGL
the GL Supporting Documents Report as of the current system date. Parameters include a
GL control account and TAS or internal fund code. Result is the GL account balance, and
a list of the open documents and balances supporting the GL account balance.

The system shall have the capability to validate the Treasury Account Symbol (TAS)          Verify Information
against the Federal Account Symbols and Titles (FAST) Book.

To support the Accounting Period Maintenance and Closing process, the Core financial    Prepare Financial Statements
system must provide automated functionality to generate trial balances that support the
review of the closing process run in trial/test mode.
To support the Accounting Period Maintenance and Closing process, the Core financial    USSGL
system must provide automated functionality to derive an accounting period's opening
balances based on the prior accounting periods closing balances at the USSGL attribute
level. The opening of general ledger account balances must maintain the USSGL attribute
information required to satisfy FACTS I, FACTS II, and GFRS reporting requirements.

Within the DoD, the system must not use summary accounts to report balances. A              USSGL
summary account is an account that has been subdivided into subsidiary posting
accounts. The USSGL no longer uses summary accounts in the USSGL Chart of
Accounts. Section headings in the USSGL display only the organization of the account
structure but do not constitute summary accounts.
The system must implement the USSGL at a transaction level as prescribed by the TFM,        USSGL
USSGL Supplement, Section III: Account Transactions.

To support the General Ledger process, the system must have the functionality to             USSGL
implement the USSGL to accomplish internal and external reporting needs. For external
reporting, all data must summarize to the four-digit USSGL accounts (1000 Assets, 2000
Liabilities, 3000 Net Position, 4000 Budgetary, 5000 Revenue and Other Financing
Sources, 6000 Expenses, 7000 Gains/Losses/Miscellaneous Items, and 8000
Memorandum) and standard attributes required by Treasury/FMS for Federal Agencies'
Centralized Trial-Balance System (FACTS I and II).
To support the general ledger process the system must allow the USSGL to be used             USSGL
regardless of the sources of funds. Fund identification of financial resources shall be
maintained in order to (1) disclose compliance with financial authorizations and (2) prepare
reports on the status of appropriations and funds for Congress, OMB, and Treasury.

The system shall maintain accounting data to permit reporting in accordance with Federal Prepare Financial Statements
accounting standards, and reporting requirements issued by the Director of OMB and/or
the Secretary of the Treasury, when applicable. Where no accounting standards have
been recommended by FASAB and issued by the Director of OMB, the systems shall
maintain data in accordance with the applicable accounting standards used by the agency
for preparation of its financial statements.

The system must provide the functionality to post data coming from a mixed system to the USSGL
core financial system using proper USSGL accounts and accounting standards.

To support the General Ledger Update and Editing process, the Core financial system           Post to General Ledger
must post a corresponding entry to record funds in the Treasury proprietary accounts when
a general ledger transaction to record the receipt of budget authority from appropriations in
budgetary accounts is made.
To support the General Ledger Update and Editing process, the Core financial system           Post to General Ledger
must post a corresponding entry to record accounts payable or related liability, and
expense and/or asset in proprietary accounts when a general ledger transaction to record
delivered orders unpaid in budgetary accounts is made.
To support the General Ledger Update and Editing process, the Core financial system           Post to General Ledger
must post a corresponding entry to record funds disbursed and a reduction to the related
accounts payable or liability in the proprietary accounts when a general ledger transaction
to record delivered orders paid in budgetary accounts is made.

To support the General Ledger Update and Editing process, the Core financial system      Post to General Ledger
must post a corresponding entry to record accounts receivable and revenue recognition in
the proprietary accounts when a general ledger transaction to record reimbursements
earned but uncollected in budgetary accounts is made.




                                                                            Page 21
                                                                                 GL


To support the General Ledger Update and Editing process, the Core financial system            Post to General Ledger
must post a corresponding entry to record funds collected and a reduction to the related
receivable in the proprietary accounts when a general ledger transaction to record
reimbursements earned and collected in budgetary accounts is made.

Deleted: To support the Disbursing process, the Core financial system must provide           Post to General Ledger
automated functionality to record the United States Standard General Ledger (USSGL)
prescribed general ledger entries for the payment of advances, prepaid expenses, loans,
and grants.
To support the Accounting Classification Management process, the Core financial system
must provide automated functionality to maintain a Treasury Account Symbol (TAS)
structure that includes the following components defined by Treasury and Office of
Management and Budget (OMB):
• Subclass
• Agency code
• Hyphen (when co-owner is not null)
• Transfer agency
• Fiscal year (period of availability)
• Main account number
• Sub-account symbol.
To support the Accounting Classification Management process, the Core financial system
must provide automated functionality to maintain an accounting classification structure that
includes the following elements:
• Treasury Account Symbol
• Budget fiscal year
• Internal fund code
• Organization
• Program
• Project
• Activity
• Cost center
• Object class
• Revenue source
• Budget function
• Budget sub-function code
• Accounting period.Maintain each classification element independently. For example,
budget fiscal year must be maintained as a separate value from the period of availability
Within the NonappropriatedAppropriation Fund Symbol (TAFS). system must have the
component in the Treasury Fund Instrumentalities (NAFIs), the                                Prepare Financial Statements
functionality to implement the SGL to support financial statement reporting at the Program
Group level and the consolidated Military Department level. All data must summarize to
the 4-digit SGL accounts and be traceable to the NAFIs using sub-accounts.

To support the General Ledger Analysis and Reconciliation process, the Core financial
system must provide automated functionality to Query General Ledger account balances.
Parameters include beginning and ending accounting period, and TAS or internal fund
code. Result is beginning account balances, period activity, and ending account balances
for the period and TAS, or internal fund code, specified. Drill-down from period activity to
supporting general ledger transactions; from general ledger transactions to supporting
documents; and from supporting documents to other documents in the document chain.

The Standard Financial Information Structure (SFIS) is required for all target systems and SFIS
legacy business feeder systems that will interface with a target system, as identified in the
Enterprise Transition Plan (ETP) that support financial transactions.

The NAFI accounting system must produce reports to compare current and prior period            Post to General Ledger
performance and planned performance with actual performance on an accrual basis

The NAFI accounting system must use the double entry accrual basis of accounting.              Post to General Ledger


The NAFSGL must be used for accounting and financial statement reporting to ensure the Post to General Ledger
information in the financial statements is consistent for all Nonappropriated Fund
Instrumentalities (NAFIs).




                                                                             Page 22
                                                                         GL


BEA Mappings                                                                        Internal Control Activities


Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger; Authorization
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Independent Checks
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance

Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance

Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Rights and Obligations
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance



Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance



Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Valuation of Recorded Amounts
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and      Design and use of Documents and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue     Records
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance




                                                                     Page 23
                                                                            GL


Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General            Design and use of Documents and
Ledger; Activity: Manage General Ledger Structure; ActivityID: A8311; OV5Diagram:        Records
Perform Financial Management Governance
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General
Ledger; Activity: Manage Standard Financial Information Structure; ActivityID: A8312;
OV5Diagram: Perform Financial Management Governance
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General
Ledger; Activity: Issue Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform
Financial Management Governance
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General            Design and use of Documents and
Ledger; Activity: Issue Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform      Records
Financial Management Governance
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General
Ledger; Activity: Manage General Ledger Structure; ActivityID: A8311; OV5Diagram:
Perform Financial Management Governance
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General
Ledger; Activity: Manage Standard Financial Information Structure; ActivityID: A8312;
OV5Diagram: Perform Financial Management Governance
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General         Design and use of Documents and
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General   Records
Ledger Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Rights and Obligations
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Independent Checks
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Independent Checks
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Rights and Obligations
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance




                                                                        Page 24
                                                                           GL


Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;         Presentation and Disclosure
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Authorization
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General            Presentation and Disclosure
Ledger; Activity: Issue Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform
Financial Management Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General         Summarization of Accounting Data
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance




                                                                        Page 25
                                                                           GL


Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General         Independent Checks
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General            Presentation and Disclosure
Ledger; Activity: Manage General Ledger Structure; ActivityID: A8311; OV5Diagram:
Perform Financial Management Governance
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:      Valuation of Recorded Amounts
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;     Independent Checks
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Independent Checks
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Independent Checks
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General            Rights and Obligations
Ledger; Activity: Manage General Ledger Structure; ActivityID: A8311; OV5Diagram:
Perform Financial Management Governance
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General            Rights and Obligations
Ledger; Activity: Manage General Ledger Structure; ActivityID: A8311; OV5Diagram:
Perform Financial Management Governance
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:      Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




                                                                        Page 26
                                                                           GL


Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:      Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:      Authorization
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:      Rights and Obligations
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:      Authorization
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Rights and Obligations
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;     Rights and Obligations
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions


Process: Prepare Initial Trial Balance; OV6CDiagram: FV - Perform Financial Reporting; Presentation and Disclosure
Activity: Manage Financial Reporting Requirement; ActivityID: A84; OV5Diagram: Perform
Financial Management
Process: Manage General Ledger; OV6CDiagram: None; Activity: (NonBlank); ActivityID: Presentation and Disclosure
00; OV5Diagram: None
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger; Approval
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions


Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;     Approval
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;     Approval
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;     Approval
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:      Independent Checks
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Prepare Initial Trial Balance; OV6CDiagram: FV - Perform Financial Reporting;
Activity: Manage Financial Reporting Requirement; ActivityID: A84; OV5Diagram: Perform
Financial Management




                                                                        Page 27
                                                                           GL


Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General            Design and use of Documents and
Ledger; Activity: Manage Standard Financial Information Structure; ActivityID: A8312;    Records
OV5Diagram: Perform Financial Management Governance
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Presentation and Disclosure
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General            Design and use of Documents and
Ledger; Activity: Manage General Ledger Structure; ActivityID: A8311; OV5Diagram:        Records
Perform Financial Management Governance
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Summarization of Accounting Data
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Rights and Obligations
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Authorization
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Authorization
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Authorization
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Approval
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Approval
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




                                                                        Page 28
                                                                            GL


Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Presentation and Disclosure
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Presentation and Disclosure
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General         Presentation and Disclosure
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Presentation and Disclosure
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Presentation and Disclosure
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions




Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and           Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
                                                                                         Presentation and Disclosure




Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger; Rights and Obligations
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions


Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger; Rights and Obligations
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger; Rights and Obligations
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General            Rights and Obligations
Ledger; Activity: Manage General Ledger Structure; ActivityID: A8311; OV5Diagram:
Perform Financial Management Governance


Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General            Authorization
Ledger; Activity: Manage General Ledger Structure; ActivityID: A8311; OV5Diagram:
Perform Financial Management Governance




                                                                        Page 29
                                                                          GL




Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger; Approval
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance



Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance

Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance




Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Independent Checks
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Design and use of Documents and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue       Records
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance


Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Design and use of Documents and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue       Records
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance




                                                                       Page 30
                                                                           GL


Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and          Design and use of Documents and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue         Records
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance




Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and          Design and use of Documents and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue         Records
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance




Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and          Design and use of Documents and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue         Records
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance


Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and          Design and use of Documents and
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue         Records
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance


Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and          Valuation of Recorded Amounts
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance




Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;           Summarization of Accounting Data
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions


Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;           Approval
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;           Summarization of Accounting Data
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;           Approval
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General           Adequate Safeguards Over Access
Ledger; Activity: Issue Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform     To and Use of Assets and Records
Financial Management Governance

Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;           Approval
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;           Approval
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and          Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance




                                                                        Page 31
                                                                               GL


Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;             Valuation of Recorded Amounts
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General             Summarization of Accounting Data
Ledger; Activity: Manage General Ledger Structure; ActivityID: A8311; OV5Diagram:
Perform Financial Management Governance



Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General             Summarization of Accounting Data
Ledger; Activity: Manage General Ledger Structure; ActivityID: A8311; OV5Diagram:
Perform Financial Management Governance


Process: Manage Financial Management Policy; OV6CDiagram: FV - Manage General             Design and use of Documents and
Ledger; Activity: Manage Standard Financial Information Structure; ActivityID: A8312;     Records
OV5Diagram: Perform Financial Management Governance
Process: Prepare Initial Trial Balance; OV6CDiagram: FV - Perform Financial Reporting;    Presentation and Disclosure
Activity: Manage Financial Reporting Requirement; ActivityID: A84; OV5Diagram: Perform
Financial Management
Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and            Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance


Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:       Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions


Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:       Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:       Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:       Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions


Process: Perform Financial Reporting; OV6CDiagram: FV - Financial Visibility; Activity:   Presentation and Disclosure
Manage Financial Reporting Requirement; ActivityID: A84; OV5Diagram: Perform
Financial Management




Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:       Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:       Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:       Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:       Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions


Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:       Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




                                                                           Page 32
                                                                          GL


Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:   Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions


                                                                                      Presentation and Disclosure



Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance




Process: Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and        Presentation and Disclosure
Calendar; OV6CDiagram: FV - Manage Financial Management Policy; Activity: Issue
Policy and Guidance; ActivityID: A8313; OV5Diagram: Perform Financial Management
Governance




                                                                                      Presentation and Disclosure




                                                                                      Rights and Obligations




Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:   Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:   Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:   Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:   Presentation and Disclosure
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




                                                                      Page 33
                                                                           GL


Sources


Source: DoDFMR Vol 3, Ch 10; Source Date: 6/1/2009; Source Number: 100201.A


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-04




Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070401
Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-01



Source: DoDFMR Vol 1, Ch 7; Source Date: 6/1/2009; Source Number: 070401
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-01
Source: TFM S2 09-02; Source Date: 8/1/2009; Source Number: Sec. 1

Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070401
Source: OMB Circular A-127; Source Date: 1/1/2009; Source Number: 8.C.3
Source: TFM Supplement No S2, Part 2, Sec. III; Source Date: 8/1/2009; Source Number:




Source: DoDFMR Vol 1, Ch 7; Source Date: 6/1/2009; Source Number: 070401
Source: OMB Circular A-127; Source Date: 1/1/2009; Source Number: 8,c


Source: DoDFMR Vol 1, Ch 7; Source Date: 6/1/2009; Source Number: 070401
Source: OMB Circular A-127; Source Date: 1/1/2009; Source Number: 8,c


Source: DoDFMR Vol 1, ch 7; Source Date: 6/1/2009; Source Number: 070401
Source: OMB Circular A-127; Source Date: 1/1/2009; Source Number: 8,c


Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070201
Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-02




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-02
Source: TFM S2 09-02; Source Date: 8/1/2009; Source Number: 2.IV


Source: DoDFMR Vol 1, Ch 7; Source Date: 6/1/2009; Source Number: 070201
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-02


Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070503




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-03




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-05




                                                                       Page 34
                                                                        GL


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-12




Source: DFAS 7900.4-M; Source Date: 2/1/2010; Source Number: 01.01.18
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-12




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLB-01 and GLB-
03




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLB-01




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLB-01




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLB-01




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLB-01




                                                                     Page 35
                                                                            GL


Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLB-03




Source: OMB Circular A-11; Source Date: ; Source Number: Part 4, Sec. 130
Source: TFM S2, Part 2, Sec. III; Source Date: ; Source Number:




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-07




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-06




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLC-07




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-05


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-06




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-09




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-09




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-10




Source: DFAS 7900.4-M; Source Date: 2/1/2010; Source Number: 01.01.35
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-10


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLB-05




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLC-06




                                                                       Page 36
                                                                       GL


Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLC-06




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLC-01




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLB-02




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLB-06




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLB-07


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLC-03




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLC-04




Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070701-070705
Source: TFM S2 07-02, Part 2 Sec. 1; Source Date: ; Source Number: page I-1




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLC-05




Source: DoDFMR Vol 04, Ch 01; Source Date: 9/1/2008; Source Number: 010103
Source: SFFAS-1; Source Date: 3/1/1993; Source Number: 26

Source: DoDFMR Vol 04, Ch 01; Source Date: 8/1/2009; Source Number: 010103 and
010303, and Ch 2, 020102.B.3-6
Source: SFFAS-1; Source Date: 3/1/1993; Source Number: 28-30
Source: DoDFMR Vol 04, Ch 07; Source Date: 6/1/2009; Source Number: 070203 and
070204
Source: SFFAS-1; Source Date: 3/1/1993; Source Number: 62-73




                                                                     Page 37
                                                                        GL


Source: DoDFMR Vol 4, Ch 7; Source Date: 6/1/2009; Source Number: 070203
Source: DoDFMR Vol 4, Ch 7; Source Date: 6/1/2009; Source Number: 070204
Source: SFFAS-1, March 2003; Source Date: 6/1/2007; Source Number: Para 67
Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-02.




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-02


Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-02


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-08




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-05




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-03


Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-09




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-06




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-06


Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-06


Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-06


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLG-04 and
GLG-05




                                                                     Page 38
                                                                            GL


Source: I TFM 2-4700; Source Date: 5/1/2007; Source Number: sec. 4707.20a


Source: OMB Circular A-127; Source Date: 1/1/2009; Source Number: Sec 8, c.3.
Source: OMB Memorandum 09-06; Source Date: 1/1/2009; Source Number: Chart 3.B

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: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-03




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-07 and GLD-
08




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-07




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-07




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-07




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-08




                                                                      Page 39
                                                                       GL


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-05




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-05




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-05




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-05




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-05




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLE-01




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-02




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLC-02




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLA-08



Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-02




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-04




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLD-06



Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-01




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-11




                                                                     Page 40
                                                                         GL


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLG-06




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-04


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-03




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-07




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-10




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-11




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-13



Source: DoDFMR, Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040401
Source: DoDFMR, Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040604


Source: DoDFMR, Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040401, 040604
Source: DoDFMR, Vol 1, Ch 7; Source Date: 6/1/2009; Source Number: 070302, 070405,
070604, 070605
Source: OUSD (C) Memorandum, "Standard Financial Information Structure (SFIS)
Implementation Policy"; Source Date: 8/1/2005; Source Number:

Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801
Source: OUSD (C) Memorandum, "Standard Financial Information Structure (SFIS)
Implementation Policy"; Source Date: 8/1/2005; Source Number:




                                                                     Page 41
                                                                         GL


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801
Source: OUSD (C) Memorandum, "Standard Financial Information Structure (SFIS)
Implementation Policy"; Source Date: 8/1/2005; Source Number:




Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801
Source: OUSD (C) Memorandum, "Standard Financial Information Structure (SFIS)
Implementation Policy"; Source Date: 8/1/2005; Source Number:




Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801
Source: OUSD (C) Memorandum, "Standard Financial Information Structure (SFIS)
Implementation Policy"; Source Date: 8/1/2005; Source Number:



Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801
Source: OUSD (C) Memorandum, "Standard Financial Information Structure (SFIS)
Implementation Policy"; Source Date: 8/1/2005; Source Number:



Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801
Source: OUSD (C) Memorandum, "Standard Financial Information Structure (SFIS)
Implementation Policy"; Source Date: 8/1/2005; Source Number:




Source: DoDFMR, Vol 6A, Ch 2; Source Date: 11/1/2008; Source Number: 020208.C.1.b




Source: DoDFMR, Vol 6A, Ch 2; Source Date: 11/1/2008; Source Number: 020208.C.1.c


Source: DoDFMR, Vol 6A, Ch 2; Source Date: 11/1/2008; Source Number: 020208.C.1.d


Source: DoDFMR, Vol 6A, Ch 2; Source Date: 11/1/2008; Source Number: 020208.C.1.e


Source: DoDFMR, Vol 6A, Ch 2; Source Date: 11/1/2008; Source Number: 020208.C.1.i




Source: DoDFMR, Vol 6A, Ch 2; Source Date: 11/1/2008; Source Number: 020208.C.1.f



Source: DoDFMR, Vol 6A, Ch 2; Source Date: 11/1/2008; Source Number: 020208.C.1.g




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-08




                                                                     Page 42
                                                                          GL


Source: DoDFMR Vol 4, Ch 2; Source Date: 12/1/2009; Source Number: 020201.F.


Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLE-02




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLE-03




Source: I TFM 2-1500; Source Date: 5/1/2004; Source Number: Pg 1


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-07


Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-09




Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070202




Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070203


Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070402 &
070403




Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070502




Source: OMB Circular A-127; Source Date: 1/1/2009; Source Number: 8.C.2




Source: OMB Circular A-127; Source Date: 1/1/2009; Source Number: 8.D


Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070701




Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070702



Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070703




Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070704




                                                                        Page 43
                                                                          GL


Source: DoDFMR Vol 01, Ch 07; Source Date: 6/1/2009; Source Number: 070705




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: PMD-39



Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-09




Source: FSIO OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMA-01




Source: DoDFMR Vol 13, Ch 2; Source Date: 2/10/2010; Source Number: 020401




Source: DFAS 7900.4-M; Source Date: 2/1/2010; Source Number: 01.05.28
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLE-01




Source: DoD FMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: Para 040401



Source: DoD FMR Volume 13, Chapter 9; Source Date: 11/1/2008; Source Number:
090311

Source: DoDFMR Vol 13, Ch 1; Source Date: 9/1/2008; Source Number: 010302


Source: DoDFMR Vol 13, Ch 2; Source Date: 2/1/2010; Source Number: 0201




                                                                     Page 44
                                              Business_Rules


Functional Area   Published in   Unique ID    Func Rqmt   Func Rqmt   Business Rule
                  Release #                   Unique ID   Parent ID   Title/Name
General Ledger    7              GL-BR-0001   N/A         N/A         Acceptance_Evidence


General Ledger    7              GL-BR-0002   N/A         N/A         Acquisition_Cost_Of_A
                                                                      sset

General Ledger    9              GL-BR-0003   N/A         N/A         Activity_Identifier_Purp
                                                                      ose

General Ledger    9              GL-BR-0004   N/A         N/A         Activity_Identifier_Requ
                                                                      irement




General Ledger    9              GL-BR-0005   N/A         N/A         Activity_Identifier_Syste
                                                                      m

General Ledger    7              GL-BR-0006   N/A         N/A         Adjust_Unrealized_Hol
                                                                      ding_Account

General Ledger    9              GL-BR-0007   N/A         N/A         Advance_Flag_Code_
                                                                      System

General Ledger    9              GL-BR-0008   N/A         N/A         Advance_Flag_Purpos
                                                                      e




General Ledger    9              GL-BR-0009   N/A         N/A         Agency_Accounting_Id
                                                                      entifier_Code_2

General Ledger    9              GL-BR-0010   N/A         N/A         Agency_Accounting_Id
                                                                      entifier_Code_Purpose

General Ledger    9              GL-BR-0011   N/A         N/A         Agency_Accounting_Id
                                                                      entifier_Code_System

General Ledger    9              GL-BR-0012   N/A         N/A         Agency_Disbursing_Ide
                                                                      ntifier_Code_1

General Ledger    9              GL-BR-0013   N/A         N/A         Agency_Disbursing_Ide
                                                                      ntifier_Code_Purpose




General Ledger    9              GL-BR-0014   N/A         N/A         Agency_Disbursing_Ide
                                                                      ntifier_Code_System

General Ledger    7              GL-BR-0015   N/A         N/A         Allocation_Transfer


General Ledger    7              GL-BR-0016   N/A         N/A         Amount_Budget_Autho
                                                                      rity

General Ledger    9              GL-BR-0017   N/A         N/A         Apportionment_Catego
                                                                      ry_Code_Purpose




General Ledger    9              GL-BR-0018   N/A         N/A         Apportionment_Catego
                                                                      ry_Code_System

General Ledger    7              GL-BR-0019   N/A         N/A         Apportionment_Reques
                                                                      t_2

General Ledger    7              GL-BR-0020   N/A         N/A         Appropriation_Recognit
                                                                      ion




                                                    Page 45
                                  Business_Rules


General Ledger   9   GL-BR-0021   N/A        N/A   Asset_Type_Code_Pur
                                                   pose

General Ledger   7   GL-BR-0022   N/A        N/A   Asset_Type_Code_Sys
                                                   tem

General Ledger   7   GL-BR-0023   N/A        N/A   Asset_Unique_Identifie
                                                   r_1

General Ledger   7   GL-BR-0024   N/A        N/A   Asset_Unique_Identifie
                                                   r_5

General Ledger   7   GL-BR-0025   N/A        N/A   Asset_Unique_Identifie
                                                   r_6

General Ledger   7   GL-BR-0026   N/A        N/A   Asset_Unique_Identifie
                                                   r_7

General Ledger   7   GL-BR-0027   N/A        N/A   ENT_Asset_Unique_Id
                                                   entifier_Purpose

General Ledger   7   GL-BR-0028   N/A        N/A   ENT_Asset_Unique_Id
                                                   entifier_System

General Ledger   7   GL-BR-0029   N/A        N/A   Authority_Type_Code_
                                                   Purpose




General Ledger   7   GL-BR-0030   N/A        N/A   ENT_Authority_Type_C
                                                   ode_System

General Ledger   7   GL-BR-0031   N/A        N/A   Availability_Time_Indic
                                                   ator_Purpose




General Ledger   7   GL-BR-0032   N/A        N/A   ENT_Availability_Time
                                                   _Indicator_System

General Ledger   7   GL-BR-0033   N/A        N/A   Availability_Type_Code
                                                   _Purpose




General Ledger   7   GL-BR-0034   N/A        N/A   ENT_Availability_Type
                                                   _Code_System

General Ledger   7   GL-BR-0035   N/A        N/A   ENT_Available_Reimb
                                                   ursable_Authority

General Ledger   7   GL-BR-0036   N/A        N/A   ENT_Begin_End_Indic
                                                   ator_Purpose

General Ledger   7   GL-BR-0037   N/A        N/A   ENT_Begin_End_Indic
                                                   ator_System

General Ledger   7   GL-BR-0038   N/A        N/A   ENT_Bill_Customer


General Ledger   7   GL-BR-0039   N/A        N/A   ENT_Bill_Customer_A
                                                   ccount

General Ledger   7   GL-BR-0040   N/A        N/A   Borrowing_Source_Co
                                                   de_Purpose




                                        Page 46
                                  Business_Rules


General Ledger   7   GL-BR-0041   N/A        N/A   ENT_Borrowing_Sourc
                                                   e_Code_System

General Ledger   7   GL-BR-0042   N/A        N/A   ENT_Budget_Activity_I
                                                   dentifier_Association_2

General Ledger   7   GL-BR-0043   N/A        N/A   Budget_Activity_Identifi
                                                   er_Purpose




General Ledger   7   GL-BR-0044   N/A        N/A   ENT_Budget_Activity_I
                                                   dentifier_System

General Ledger   7   GL-BR-0045   N/A        N/A   Budget_Enforcement_
                                                   Act_Category_Indicator
                                                   _Purpose
General Ledger   7   GL-BR-0046   N/A        N/A   ENT_Budget_Enforce
                                                   ment_Act_Category_In
                                                   dicator_System
General Ledger   7   GL-BR-0047   N/A        N/A   Budget_Function_Sub_
                                                   Purpose_Code




General Ledger   7   GL-BR-0048   N/A        N/A   ENT_Budget_Function
                                                   _Sub_System_Code

General Ledger   7   GL-BR-0049   N/A        N/A   ENT_Budget_Line_Ite
                                                   m_Identifier_Associatio
                                                   n_2

General Ledger   7   GL-BR-0050   N/A        N/A   ENT_Budget_Line_Ite
                                                   m_Identifier_Purpose

General Ledger   7   GL-BR-0051   N/A        N/A   ENT_Budget_Line_Ite
                                                   m_Identifier_System

General Ledger   7   GL-BR-0052   N/A        N/A   ENT_Budget_Sub_Acti
                                                   vity_Identifier_Associati
                                                   on_2
General Ledger   7   GL-BR-0053   N/A        N/A   ENT_Budget_Sub_Acti
                                                   vity_Identifier_Purpose

General Ledger   7   GL-BR-0054   N/A        N/A   ENT_Budget_Sub_Acti
                                                   vity_Identifier_System

General Ledger   7   GL-BR-0055   N/A        N/A   ENT_Business_Event_
                                                   Type_Code_Purpose

General Ledger   7   GL-BR-0056   N/A        N/A   ENT_Business_Event_
                                                   Type_Code_System

General Ledger   7   GL-BR-0057   N/A        N/A   ENT_Business_Partner
                                                   _Number_2

General Ledger   7   GL-BR-0058   N/A        N/A   ENT_Business_Partner
                                                   _Number_6

General Ledger   7   GL-BR-0059   N/A        N/A   ENT_Business_Partner
                                                   _Number_Purpose

General Ledger   7   GL-BR-0060   N/A        N/A   ENT_Business_Partner
                                                   _Number_System

General Ledger   7   GL-BR-0061   N/A        N/A   ENT_CIP_Asset_Place
                                                   d_In_Service_PPE


General Ledger   7   GL-BR-0062   N/A        N/A   ENT_CIP_Asset_Value
                                                   _Record




                                        Page 47
                                  Business_Rules


General Ledger   7   GL-BR-0063   N/A        N/A   ENT_CIP_Information




General Ledger   7   GL-BR-0064   N/A        N/A   ENT_CIP_Reporting_1


General Ledger   7   GL-BR-0065   N/A        N/A   ENT_CIP_Reporting_3


General Ledger   7   GL-BR-0066   N/A        N/A   ENT_Cancel_Reduce_
                                                   Order

General Ledger   7   GL-BR-0067   N/A        N/A   ENT_Closed_Treasury
                                                   _Appropriation

General Ledger   7   GL-BR-0068   N/A        N/A   ENT_Collect_Revenue
                                                   _Earned_By_Different_
                                                   Entity
General Ledger   7   GL-BR-0069   N/A        N/A   ENT_Collection_Vouch
                                                   er

General Ledger   7   GL-BR-0070   N/A        N/A   ENT_Commitment_Ba
                                                   sis

General Ledger   7   GL-BR-0071   N/A        N/A   ENT_Commitment_Do
                                                   cument

General Ledger   7   GL-BR-0072   N/A        N/A   ENT_Commitment_Do
                                                   cument_2

General Ledger   7   GL-BR-0073   N/A        N/A   ENT_Commitment_Est
                                                   ablishment

General Ledger   7   GL-BR-0074   N/A        N/A   ENT_Commitment_Lim
                                                   it

General Ledger   7   GL-BR-0075   N/A        N/A   ENT_Commitment_Re
                                                   quired

General Ledger   7   GL-BR-0076   N/A        N/A   ENT_Common_Proces
                                                   ses

General Ledger   7   GL-BR-0077   N/A        N/A   ENT_Common_Validati
                                                   on_Processes

General Ledger   7   GL-BR-0078   N/A        N/A   ENT_Compute_Invento
                                                   ry_Allowance

General Ledger   7   GL-BR-0079   N/A        N/A   ENT_Confirm_Obligati
                                                   on

General Ledger   7   GL-BR-0080   N/A        N/A   ENT_Confirm_Reimbur
                                                   sable_Authority

General Ledger   7   GL-BR-0081   N/A        N/A   ENT_Consistent_Gene
                                                   ral_Ledger

General Ledger   7   GL-BR-0082   N/A        N/A   ENT_Constructive_Rec
                                                   eipt_PPE_Asset

General Ledger   7   GL-BR-0083   N/A        N/A   ENT_Contingency_Cod
                                                   e_1

General Ledger   7   GL-BR-0084   N/A        N/A   ENT_Contingency_Cod
                                                   e_2

General Ledger   7   GL-BR-0087   N/A        N/A   ENT_Control_Accounti
                                                   ng

General Ledger   7   GL-BR-0088   N/A        N/A   ENT_Core_System_10




                                        Page 48
                                  Business_Rules


General Ledger   7   GL-BR-0089   N/A        N/A   ENT_Core_System_12


General Ledger   7   GL-BR-0093   N/A        N/A   ENT_Cost_Center_Ide
                                                   ntifier_System

General Ledger   7   GL-BR-0094   N/A        N/A   ENT_Cost_Element_C
                                                   ode_Purpose

General Ledger   9   GL-BR-0095   N/A        N/A   ENT_Cost_Element_C
                                                   ode_Requirement

General Ledger   7   GL-BR-0096   N/A        N/A   ENT_Cost_Element_C
                                                   ode_System

General Ledger   7   GL-BR-0098   N/A        N/A   ENT_Country_Code_Pr
                                                   ocess

General Ledger   7   GL-BR-0099   N/A        N/A   ENT_Country_Code_P
                                                   urpose

General Ledger   7   GL-BR-0100   N/A        N/A   ENT_Country_Code_S
                                                   ystem

General Ledger   7   GL-BR-0101   N/A        N/A   ENT_Covered_Uncove
                                                   red_Indicator_Purpose

General Ledger   7   GL-BR-0102   N/A        N/A   ENT_Covered_Uncove
                                                   red_Indicator_System

General Ledger   7   GL-BR-0103   N/A        N/A   ENT_Current_Non_Cur
                                                   rent_Indicator_Purpose

General Ledger   7   GL-BR-0104   N/A        N/A   ENT_Current_Non_Cur
                                                   rent_Indicator_System

General Ledger   7   GL-BR-0105   N/A        N/A   ENT_Custodial_Non_C
                                                   ustodial_Indicator_1

General Ledger   7   GL-BR-0106   N/A        N/A   ENT_Custodial_Non_C
                                                   ustodial_Indicator_Purp
                                                   ose
General Ledger   7   GL-BR-0107   N/A        N/A   ENT_Custodial_Non_C
                                                   ustodial_Indicator_Syst
                                                   em
General Ledger   7   GL-BR-0108   N/A        N/A   ENT_Custodial_Non_C
                                                   ustodial_Indicator_Syst
                                                   em
General Ledger   7   GL-BR-0109   N/A        N/A   ENT_Debit_Credit_Indi
                                                   cator_Purpose

General Ledger   7   GL-BR-0110   N/A        N/A   ENT_Debit_Credit_Indi
                                                   cator_System

General Ledger   7   GL-BR-0111   N/A        N/A   ENT_Deficiency_Flag_I
                                                   ndicator_Purpose

General Ledger   7   GL-BR-0112   N/A        N/A   ENT_Deficiency_Flag_I
                                                   ndicator_System

General Ledger   7   GL-BR-0113   N/A        N/A   ENT_Definite_Indefinit
                                                   e_Flag_Indicator_Purp
                                                   ose
General Ledger   7   GL-BR-0114   N/A        N/A   ENT_Definite_Indefinit
                                                   e_Flag_Indicator_Syste
                                                   m
General Ledger   7   GL-BR-0122   N/A        N/A   ENT_Department_Reg
                                                   ular_Code_System

General Ledger   7   GL-BR-0123   N/A        N/A   ENT_Department_Tran
                                                   sfer_Code_Purpose




                                        Page 49
                                  Business_Rules


General Ledger   7   GL-BR-0124   N/A        N/A   ENT_Department_Tran
                                                   sfer_Code_System

General Ledger   7   GL-BR-0125   N/A        N/A   ENT_Direct_Transfer_
                                                   Account_Code_Purpos
                                                   e
General Ledger   7   GL-BR-0126   N/A        N/A   ENT_Direct_Transfer_
                                                   Account_Code_System

General Ledger   7   GL-BR-0127   N/A        N/A   ENT_Direct_Transfer_
                                                   Agency_Code_Purpose

General Ledger   7   GL-BR-0128   N/A        N/A   ENT_Direct_Transfer_
                                                   Agency_Code_System

General Ledger   7   GL-BR-0129   N/A        N/A   ENT_Donated_PPE_V
                                                   alue

General Ledger   7   GL-BR-0130   N/A        N/A   ENT_Entity_Non_Entity
                                                   _Indicator_1

General Ledger   7   GL-BR-0131   N/A        N/A   ENT_Entity_Nonentity_
                                                   Indicator_Purpose

General Ledger   7   GL-BR-0132   N/A        N/A   ENT_Entity_Nonentity_
                                                   Indicator_System

General Ledger   7   GL-BR-0133   N/A        N/A   ENT_Exchange_Non_
                                                   Exchange_Indicator_1

General Ledger   7   GL-BR-0134   N/A        N/A   ENT_Exchange_Non_
                                                   Exchange_Indicator_P
                                                   urpose
General Ledger   7   GL-BR-0135   N/A        N/A   ENT_Exchange_Non_
                                                   Exchange_Indicator_Sy
                                                   stem
General Ledger   7   GL-BR-0136   N/A        N/A   ENT_Expense_Type_C
                                                   ode_Purpose

General Ledger   7   GL-BR-0137   N/A        N/A   ENT_Expense_Type_C
                                                   ode_System

General Ledger   7   GL-BR-0138   N/A        N/A   ENT_Expiration_Flag_I
                                                   ndicator_Purpose

General Ledger   7   GL-BR-0139   N/A        N/A   ENT_Expiration_Flag_I
                                                   ndicator_System

General Ledger   7   GL-BR-0140   N/A        N/A   ENT_Federal_Nonfede
                                                   ral_Indicator_Code_Pur
                                                   pose
General Ledger   7   GL-BR-0141   N/A        N/A   ENT_Federal_Nonfede
                                                   ral_Indicator_Code_Sy
                                                   stem
General Ledger   7   GL-BR-0142   N/A        N/A   ENT_Financing_Accou
                                                   nt_Indicator_Code

General Ledger   7   GL-BR-0143   N/A        N/A   ENT_Financing_Accou
                                                   nt_Indicator_Code_Pur
                                                   pose
General Ledger   7   GL-BR-0144   N/A        N/A   ENT_Financing_Accou
                                                   nt_Indicator_Code_Sys
                                                   tem
General Ledger   7   GL-BR-0145   N/A        N/A   ENT_Foreign_Currency
                                                   _Code_Purpose

General Ledger   7   GL-BR-0146   N/A        N/A   ENT_Foreign_Currency
                                                   _Code_System

General Ledger   7   GL-BR-0147   N/A        N/A   ENT_Fund_Apportionm
                                                   ent




                                        Page 50
                                  Business_Rules


General Ledger   7   GL-BR-0148   N/A        N/A   ENT_Fund_Type_Code
                                                   _Purpose

General Ledger   7   GL-BR-0149   N/A        N/A   ENT_Fund_Type_Code
                                                   _System

General Ledger   7   GL-BR-0150   N/A        N/A   ENT_Funding_Center_I
                                                   dentifier_Purpose

General Ledger   7   GL-BR-0151   N/A        N/A   ENT_Funding_Center_I
                                                   dentifier_System

General Ledger   7   GL-BR-0152   N/A        N/A   ENT_Gain_Or_Loss_R
                                                   ecognition

General Ledger   7   GL-BR-0153   N/A        N/A   ENT_General_Ledger_
                                                   Account_Levels

General Ledger   7   GL-BR-0154   N/A        N/A   ENT_General_PPE_Co
                                                   st_Recording

General Ledger   7   GL-BR-0155   N/A        N/A   ENT_Incur_Obligations


General Ledger   7   GL-BR-0156   N/A        N/A   ENT_Incurred_CIP_Re
                                                   cord

General Ledger   7   GL-BR-0157   N/A        N/A   ENT_Inter_Entity_PPE
                                                   _Value

General Ledger   7   GL-BR-0158   N/A        N/A   ENT_Inventory_Repair
                                                   _Cost_Method

General Ledger   7   GL-BR-0159   N/A        N/A   ENT_Inventory_Valuati
                                                   on

General Ledger   7   GL-BR-0160   N/A        N/A   ENT_Legal_Limitations


General Ledger   7   GL-BR-0161   N/A        N/A   ENT_Liability_Type_Co
                                                   de_Purpose

General Ledger   7   GL-BR-0162   N/A        N/A   ENT_Liability_Type_Co
                                                   de_System

General Ledger   7   GL-BR-0163   N/A        N/A   ENT_Liquidating_Acco
                                                   unt

General Ledger   7   GL-BR-0164   N/A        N/A   ENT_Liquidating_Acco
                                                   unt_2

General Ledger   7   GL-BR-0165   N/A        N/A   ENT_MEPR_Code_Re
                                                   quirement_1

General Ledger   7   GL-BR-0166   N/A        N/A   ENT_Main_Account_C
                                                   ode_Purpose

General Ledger   7   GL-BR-0167   N/A        N/A   ENT_Main_Account_C
                                                   ode_System

General Ledger   7   GL-BR-0168   N/A        N/A   ENT_Major_Acquisition
                                                   _Indicator_1


General Ledger   7   GL-BR-0169   N/A        N/A   ENT_Major_Acquisition
                                                   _Indicator_Purpose

General Ledger   7   GL-BR-0170   N/A        N/A   ENT_Major_Acquisition
                                                   _Indicator_System

General Ledger   7   GL-BR-0171   N/A        N/A   ENT_Measure_Revenu
                                                   e_From_Donation




                                        Page 51
                                  Business_Rules


General Ledger   7   GL-BR-0172   N/A        N/A   ENT_Multi_Year_Fund


General Ledger   7   GL-BR-0173   N/A        N/A   ENT_Multi_Year_Last_
                                                   Year

General Ledger   7   GL-BR-0174   N/A        N/A   ENT_National_Defense
                                                   _PPE

General Ledger   7   GL-BR-0175   N/A        N/A   ENT_New_Apportionm
                                                   ent

General Ledger   7   GL-BR-0176   N/A        N/A   ENT_OMB_Fund_Avail
                                                   able


General Ledger   7   GL-BR-0177   N/A        N/A   ENT_Object_Class_Co
                                                   de_1

General Ledger   7   GL-BR-0178   N/A        N/A   ENT_Object_Class_Co
                                                   de_2

General Ledger   7   GL-BR-0179   N/A        N/A   ENT_Object_Class_Co
                                                   de_Purpose

General Ledger   7   GL-BR-0180   N/A        N/A   ENT_Object_Class_Co
                                                   de_Purpose_2

General Ledger   7   GL-BR-0181   N/A        N/A   ENT_Object_Class_Co
                                                   de_System

General Ledger   7   GL-BR-0182   N/A        N/A   ENT_Obligate_Amount
                                                   _Available

General Ledger   7   GL-BR-0183   N/A        N/A   ENT_Obligate_By_Line
                                                   _Item

General Ledger   7   GL-BR-0184   N/A        N/A   ENT_Obligation_Appro
                                                   val

General Ledger   7   GL-BR-0185   N/A        N/A   ENT_Obligation_Limit


General Ledger   7   GL-BR-0186   N/A        N/A   ENT_One_Year_Fund


General Ledger   7   GL-BR-0187   N/A        N/A   ENT_Organization_Uni
                                                   que_Identifier_3

General Ledger   7   GL-BR-0188   N/A        N/A   ENT_Organization_Uni
                                                   que_Identifier_5

General Ledger   7   GL-BR-0189   N/A        N/A   ENT_Organization_Uni
                                                   que_Identifier_7

General Ledger   7   GL-BR-0190   N/A        N/A   ENT_Organization_Uni
                                                   que_Identifier_8

General Ledger   7   GL-BR-0191   N/A        N/A   ENT_Organization_Uni
                                                   que_Identifier_Purpose

General Ledger   7   GL-BR-0192   N/A        N/A   ENT_Organization_Uni
                                                   que_Identifier_System

General Ledger   7   GL-BR-0193   N/A        N/A   ENT_Outstanding_Co
                                                   mmitment

General Ledger   7   GL-BR-0194   N/A        N/A   ENT_PPE_Value_For_
                                                   Capital_Lease

General Ledger   7   GL-BR-0195   N/A        N/A   ENT_PPE_Value_For_
                                                   Exchange_Transaction




                                        Page 52
                                  Business_Rules


General Ledger   7   GL-BR-0196   N/A        N/A   ENT_PPE_Value_For_
                                                   Forfeiture

General Ledger   7   GL-BR-0197   N/A        N/A   ENT_Period_of_Availa
                                                   bility_Date_Purpose

General Ledger   7   GL-BR-0198   N/A        N/A   ENT_Period_of_Availa
                                                   bility_Date_System

General Ledger   7   GL-BR-0199   N/A        N/A   ENT_Post_And_Adjust
                                                   _Transaction_Process

General Ledger   7   GL-BR-0200   N/A        N/A   ENT_Program_Report_
                                                   Code

General Ledger   7   GL-BR-0201   N/A        N/A   ENT_Program_Report_
                                                   Code_Purpose

General Ledger   7   GL-BR-0202   N/A        N/A   ENT_Program_Report_
                                                   Code_System

General Ledger   7   GL-BR-0203   N/A        N/A   ENT_Project_Identifier
                                                   _Association_3

General Ledger   7   GL-BR-0204   N/A        N/A   ENT_Project_Identifier
                                                   _Purpose

General Ledger   7   GL-BR-0205   N/A        N/A   ENT_Project_Identifier
                                                   _Requirement_1

General Ledger   7   GL-BR-0206   N/A        N/A   ENT_Project_Identifier
                                                   _Requirement_2

General Ledger   7   GL-BR-0207   N/A        N/A   ENT_Project_Identifier
                                                   _Requirement_3

General Ledger   7   GL-BR-0208   N/A        N/A   ENT_Project_Identifier
                                                   _System

General Ledger   7   GL-BR-0209   N/A        N/A   ENT_Public_Law_Num
                                                   ber

General Ledger   7   GL-BR-0210   N/A        N/A   ENT_Public_Law_Num
                                                   ber_Purpose

General Ledger   7   GL-BR-0211   N/A        N/A   ENT_Public_Law_Num
                                                   ber_System

General Ledger   7   GL-BR-0212   N/A        N/A   ENT_Reapportionment
                                                   _Coverage


General Ledger   7   GL-BR-0213   N/A        N/A   ENT_Reapportionment
                                                   _Request

General Ledger   7   GL-BR-0214   N/A        N/A   ENT_Receipt_Indicator
                                                   _Purpose

General Ledger   7   GL-BR-0215   N/A        N/A   ENT_Receipt_Indicator
                                                   _System

General Ledger   7   GL-BR-0216   N/A        N/A   ENT_Receive_Reimbur
                                                   sable_Order

General Ledger   7   GL-BR-0217   N/A        N/A   ENT_Recognize_Adva
                                                   nce_Fee_Revenue

General Ledger   7   GL-BR-0218   N/A        N/A   ENT_Recognize_Cost_
                                                   of_Goods_Sold

General Ledger   7   GL-BR-0219   N/A        N/A   ENT_Recognize_Donat
                                                   ed_Revenue




                                        Page 53
                                  Business_Rules


General Ledger   7   GL-BR-0220   N/A        N/A   ENT_Recognize_Exch
                                                   ange_Transaction_Rev
                                                   enue
General Ledger   7   GL-BR-0221   N/A        N/A   ENT_Recognize_Expe
                                                   nses_For_Goods_Servi
                                                   ces
General Ledger   7   GL-BR-0222   N/A        N/A   ENT_Recognize_Expe
                                                   nses_For_Nonexchang
                                                   e_Outflow
General Ledger   7   GL-BR-0223   N/A        N/A   ENT_Recognize_None
                                                   xchange_Transaction_
                                                   Revenue
General Ledger   7   GL-BR-0224   N/A        N/A   ENT_Recognize_Reve
                                                   nue_Earned_By_Differ
                                                   ent_Entity
General Ledger   7   GL-BR-0225   N/A        N/A   ENT_Recognize_Subsi
                                                   dized_Cost_Revenue

General Ledger   7   GL-BR-0226   N/A        N/A   ENT_Recognize_Trans
                                                   ferred_Asset

General Ledger   7   GL-BR-0227   N/A        N/A   ENT_Recognize_Unre
                                                   alized_Gain_Loss

General Ledger   7   GL-BR-0228   N/A        N/A   ENT_Reconcile_Trans
                                                   action_Balance

General Ledger   7   GL-BR-0229   N/A        N/A   ENT_Record_Obligatio
                                                   n

General Ledger   7   GL-BR-0230   N/A        N/A   ENT_Record_Unfilled_
                                                   Order

General Ledger   7   GL-BR-0231   N/A        N/A   ENT_Regular_Reviews


General Ledger   7   GL-BR-0232   N/A        N/A   ENT_Reimbursable_Fl
                                                   ag_Indicator_Purpose

General Ledger   7   GL-BR-0233   N/A        N/A   ENT_Reimbursable_Fl
                                                   ag_Indicator_System

General Ledger   7   GL-BR-0234   N/A        N/A   ENT_Reimburse_DWC
                                                   F_Costs

General Ledger   7   GL-BR-0235   N/A        N/A   ENT_Required_Materia
                                                   l

General Ledger   7   GL-BR-0236   N/A        N/A   ENT_Revalue_Acquisiti
                                                   on_Cost

General Ledger   7   GL-BR-0237   N/A        N/A   ENT_Revalue_Inventor
                                                   y_Asset

General Ledger   7   GL-BR-0238   N/A        N/A   ENT_Revenue_Type_
                                                   Code_Purpose

General Ledger   7   GL-BR-0239   N/A        N/A   ENT_Revenue_Type_
                                                   Code_System

General Ledger   7   GL-BR-0240   N/A        N/A   ENT_SFIS_Definitions


General Ledger   7   GL-BR-0241   N/A        N/A   ENT_Sub_Account_Co
                                                   de_3

General Ledger   7   GL-BR-0242   N/A        N/A   ENT_Sub_Account_Co
                                                   de_Purpose

General Ledger   7   GL-BR-0243   N/A        N/A   ENT_Sub_Account_Co
                                                   de_Requirement_1




                                        Page 54
                                  Business_Rules


General Ledger   7   GL-BR-0244   N/A        N/A   ENT_Sub_Account_Co
                                                   de_System

General Ledger   7   GL-BR-0245   N/A        N/A   ENT_Sub_Classificatio
                                                   n_Code_Purpose

General Ledger   7   GL-BR-0246   N/A        N/A   ENT_Sub_Classificatio
                                                   n_Code_System

General Ledger   7   GL-BR-0247   N/A        N/A   ENT_Sum_CIP_Cost


General Ledger   7   GL-BR-0248   N/A        N/A   ENT_Supporting_Evide
                                                   nce

General Ledger   7   GL-BR-0249   N/A        N/A   ENT_TAFS_Status_Ind
                                                   icator_Purpose

General Ledger   7   GL-BR-0250   N/A        N/A   ENT_TAFS_Status_Ind
                                                   icator_System

General Ledger   7   GL-BR-0251   N/A        N/A   ENT_Trading_Partner_
                                                   Indicator_Code_Purpos
                                                   e
General Ledger   7   GL-BR-0252   N/A        N/A   ENT_Trading_Partner_
                                                   Indicator_Code_Syste
                                                   m
General Ledger   7   GL-BR-0253   N/A        N/A   ENT_Transaction_Amo
                                                   unt_Purpose

General Ledger   7   GL-BR-0254   N/A        N/A   ENT_Transaction_Amo
                                                   unt_System

General Ledger   7   GL-BR-0255   N/A        N/A   ENT_Transaction_Cont
                                                   rol_Process

General Ledger   7   GL-BR-0256   N/A        N/A   ENT_Transaction_Effe
                                                   ctive_Date_Purpose

General Ledger   7   GL-BR-0257   N/A        N/A   ENT_Transaction_Effe
                                                   ctive_Date_System

General Ledger   7   GL-BR-0258   N/A        N/A   ENT_Transaction_Post
                                                   _Date_Purpose

General Ledger   7   GL-BR-0259   N/A        N/A   ENT_Transaction_Post
                                                   _Date_System

General Ledger   7   GL-BR-0260   N/A        N/A   ENT_Transaction_Qua
                                                   ntity_Purpose

General Ledger   7   GL-BR-0261   N/A        N/A   ENT_Transaction_Qua
                                                   ntity_System

General Ledger   7   GL-BR-0262   N/A        N/A   ENT_Transaction_Typ
                                                   e_Code_Purpose

General Ledger   7   GL-BR-0263   N/A        N/A   ENT_Transaction_Typ
                                                   e_Code_System_1

General Ledger   7   GL-BR-0264   N/A        N/A   ENT_Transfer_To_Fro
                                                   m_Indicator_Purpose

General Ledger   7   GL-BR-0265   N/A        N/A   ENT_Transfer_To_Fro
                                                   m_Indicator_System

General Ledger   7   GL-BR-0266   N/A        N/A   ENT_USSGL_Account
                                                   _Code_Purpose

General Ledger   7   GL-BR-0267   N/A        N/A   ENT_USSGL_Account
                                                   _Code_System




                                        Page 55
                                  Business_Rules


General Ledger   7   GL-BR-0268   N/A        N/A   ENT_Unit_of_Measure
                                                   _Code_Purpose

General Ledger   7   GL-BR-0269   N/A        N/A   ENT_Value_CIP_Reco
                                                   rd_Cost

General Ledger   7   GL-BR-0270   N/A        N/A   ENT_Value_Transfer_
                                                   PPE

General Ledger   7   GL-BR-0271   N/A        N/A   ENT_WIP_Cost_Reval
                                                   uation

General Ledger   7   GL-BR-0272   N/A        N/A   ENT_WIP_Revaluation


General Ledger   7   GL-BR-0273   N/A        N/A   ENT_WIP_Subsidiary_
                                                   Ledger

General Ledger   7   GL-BR-0274   N/A        N/A   ENT_Work_In_Advanc
                                                   e


General Ledger   7   GL-BR-0275   N/A        N/A   ENT_Work_Order_Nu
                                                   mber_Purpose

General Ledger   7   GL-BR-0276   N/A        N/A   ENT_Work_Order_Nu
                                                   mber_Requirement

General Ledger   7   GL-BR-0277   N/A        N/A   ENT_Year_Budget_Aut
                                                   hority_Indicator_Purpos
                                                   e
General Ledger   7   GL-BR-0278   N/A        N/A   ENT_Year_Budget_Aut
                                                   hority_Indicator_Syste
                                                   m

General Ledger   7   GL-BR-0279   GL-0025    N/A   Standard Accounting
                                                   Code Structure

General Ledger   7   GL-BR-0280   GL-0052    N/A   Accounting
                                                   Classification Elements


General Ledger   7   GL-BR-0281   GL-0207    N/A   SFIS


General Ledger   7   GL-BR-0282   GL-0208    N/A   SFIS


General Ledger   7   GL-BR-0283   GL-0065    N/A   GL Debit and Credit
                                                   Balance


General Ledger   7   GL-BR-0284   GL-0072    N/A   Accounting
                                                   Classification Elements

General Ledger   7   GL-BR-0285   GL-0076    N/A   Validation of Disbursing
                                                   Transactions

General Ledger   7   GL-BR-0286   GL-0198    N/A   Reject Transactions


General Ledger   7   GL-BR-0287   GL-0201    N/A   Reject Transactions


General Ledger   7   GL-BR-0288   GL-0213    N/A   General Ledger
                                                   Summary Accounts

General Ledger   7   GL-BR-0289   GL-0214    N/A   General Ledger
                                                   Subsidiary Ledgers

General Ledger   7   GL-BR-0290   GL-0216    N/A   General Ledger
                                                   Transactions




                                        Page 56
                                  Business_Rules


General Ledger   7   GL-BR-0294   GL-0369   N/A    Cost Accounting


General Ledger   7   GL-BR-0295   GL-0371   N/A    General Ledger
                                                   Account Relationships

General Ledger   7   GL-BR-0296   GL-0170   N/A    Accounting Period
                                                   Maintenance and
                                                   Closing
General Ledger   7   GL-BR-0298                    Begin_End_Indicator_P
                                                   urpose




General Ledger   7   GL-BR-0299




                                       Page 57
                                                                            Business_Rules


Business Rule Description                                                                           DFAS Process Name

A buyer must record an expense or asset in accordance with acceptance evidence.


The acquisition cost of an asset must be computed as the sum of the original cost of the            Record Costs
asset, plus the appropriate purchase and production costs incurred to bring the item to its
current condition and location.
If Activity Identifier is used as the cost object, then Activity Identifier will be used for cost   Record Costs
accumulation.

If Activity Identifier is used as the cost object, then the Activity Identifier must be directly    Record Costs
aligned with one or more Programs and Lines of Business.




If Activity Identifier is used as the cost object, then each system must store and maintain         Record Costs
Activity Identifiers.

The allowance for unrealized holding gain/loss account balance must be adjusted each                Record Costs
time the inventory balance is adjusted.

Each accounting system must be able to store and report funds that were either advanced USSGL
in prior years or advanced from future years.

Advance Flag must be used for general ledger posting, financial reporting, and budgetary            USSGL
control.




When an Agency Accounting Identifier Code is associated with any other element, the                 USSGL
association must be available throughout accounting lifecycle.

Agency Accounting Identifier Code must be used for accounting classification and financial USSGL
reporting.

Each accounting system must store and maintain Agency Accounting Identifier Code                    USSGL
values.

When an Agency Disbursing Identifier Code is associated with any other element, the                 USSGL
association must be available throughout accounting lifecycle.

Agency Disbursing Identifier Code must be used for financial reporting, and funds control. USSGL




Each accounting system must store and maintain Agency Disbursing Identifier Code                    USSGL
values.

A single, consolidated apportionment request must be submitted for allocation transfers.            USSGL


Budget Authority must be recorded in the amount specified by law or regulation.                     USSGL


Apportionment Category Code must be used for accounting classification, general ledger              USSGL
posting, financial reporting, budgetary control, and funds control.




Each accounting system must store and maintain Apportionment Category Code values.                  USSGL


Each consolidated apportionment request must encompass the parent Treasury                          USSGL
Appropriation Fund Symbol (TAFS) and all allocation accounts.

An appropriation must be recognized as revenue when it is used for goods and services               USSGL
received, or when benefits and grants are provided.




                                                                                   Page 58
                                                                       Business_Rules


Asset Type Code must be used for general ledger posting and financial reporting.            USSGL


Each accounting system must store and maintain Asset Type Code values.                      USSGL


At creation, the web based system-generated Real Property Unique Identifier (RPUID) non- USSGL
intelligent identifier must be validated and cross-referenced to prevent duplication.

For items that are serialized within the enterprise identifier, unique identification is     USSGL
achieved by a combination of the issuing agency code, enterprise identifier and the serial
number, which must be unique within the enterprise identifier.
For items that are serialized within the part number, unique identification is achieved by a USSGL
combination of the issuing agency code, enterprise identifier, the original part number, and
the serial number.
Each Item Unique Identifier (IUID) construct may be serialized with the enterprise, or       USSGL
serialized within the part number.

Asset Unique ID must be used for asset accountability.                                      USSGL


Each accounting system must store and maintain Asset Unique ID values.                      USSGL


Authority Type Code must be used for accounting classification, general ledger postings,    USSGL
financial reporting, budgetary control, and funds control.




Each accounting system must store and be able to report Authority Type Code values          USSGL
when applicable to an account.

Availability Time Indicator must be used for financial reporting and budgetary control.     USSGL




Derivation of Availability Time Indicator based on an examination of the Period of          USSGL
Availability associated with an appropriation against the current accounting period is an
acceptable practice within each accounting system.
Availability Type Code must be used for financial reporting and budgetary control.          USSGL




Derivation of the Availability Type Code based on the type of appropriation and the Period USSGL
of Availability associated with the Main Account in the accounting system is an acceptable
practice.
For intragovernmental transactions, the buyer's obligation must not exceed the seller's    Intergovernmental Transactions
available reimbursable authority for the order.

Begin/End Indicator must be used for general ledger posting, financial reporting, and funds USSGL
control.

Derivation of the Begin/End Indicator based upon the status of the general ledger account USSGL
balance with respect to the beginning or ending of the accounting period in the accounting
system is an acceptable practice.
Each customer must be billed for provided goods and services.                              Intergovernmental Transactions


The Office of the Deputy Comptroller (ODC(P/B)), Revolving Funds Directorate must           Intergovernmental Transactions
create a request to bill the customer appropriation account if a completed reimbursable
order for goods and services is not paid within 30 days.
Borrowing Source Code must be used for general ledger posting, financial reporting, and     USSGL
budgetary control.




                                                                             Page 59
                                                                        Business_Rules


Each accounting system must store and be able to report Borrowing Source Code values           USSGL
when applicable.

Budget Activity Identifier must be unique to a combination of the following elements:       USSGL
Department Regular, Main Account, Sub-Account, Period of Availability, and Organization
Unique Identifier (OUID).
Budget Activity Identifier must be used for accounting classification, financial reporting, USSGL
budgetary control, and funds control.




Each accounting system must store and maintain Budget Activity Identifier values.              USSGL


Budget Enforcement Act Category Indicator must be used for accounting classification and USSGL
financial reporting.

Each accounting system must store and maintain Budget Enforcement Act Category                 USSGL
Indicator values.

Budget Function/Sub-Function Code must be used for accounting classification, financial        USSGL
reporting, and funds control.




Each accounting system must store and maintain Budget Function/Sub-Function Code               USSGL
values at the lowest level.

A Budget Line Item Identifier must be associated with a unique or discrete combination of      USSGL
the following elements, per DoD Guidance: Department Regular, Main Account, Sub-
Account, Period of Availability, Organization Unique Identifier (OUID), Budget Activity

Budget Line Item Identifier must be used for accounting classification, financial reporting,   USSGL
budgetary control, and funds control.

Each accounting system must store and maintain Budget Line Item Identifier values.             USSGL


Budget Sub-Activity Identifier must be unique to a combination of the following elements: USSGL
Department Regular, Main Account, Sub-Account, Period of Availability, and Organization
Unique Identifier (OUID).
Budget Sub-Activity Identifier must be used for accounting classification, financial      USSGL
reporting, budgetary control, and funds control.

Each accounting system must store and maintain Budget Sub-Activity Identifier values.          USSGL


Business Event Type Code (BETC) must be used for general ledger posting, and financial USSGL
reporting.

Each system must store and maintain Business Event Type Code (BETC) values.                    USSGL


All agencies which buy from or sell to a Federal activity must register with the Business      USSGL
Partner Network (BPN) and obtain a BPN Number.

The Business Partner Network (BPN) Number from the Business Partner Network must         Intergovernmental Transactions
be used in conjunction with Department Regular, Main Account, and Sub-Account for
eliminations.
Business Partner Number must be used for general ledger posting and financial reporting. Intergovernmental Transactions


Each accounting system must store and maintain Business Partner Number values.                 Intergovernmental Transactions


When an asset or an improvement to an asset is placed in service, the cost accumulated         USSGL
to date in the Construction In Progress (CIP) account must be transferred to the
appropriate General Property Plant and Equipment (PP&E) account and recorded.

Each construction in progress (CIP) asset value adjustment must be recorded in the             USSGL
original CIP account.




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                                                                        Business_Rules


The minimum information associated with construction in progress (CIP) amount reported Prepare Financial Statements
for financial statement preparation purposes must include the Customer Project Number,
Project Detail Fund Code(s), Project Detail Cost, Project Detail Organization Cod

For financial reporting purposes, portions of construction in progress (CIP) reported by the Prepare Financial Statements
construction agent and sponsoring entity must tie to the total amount of construction in
progress (CIP) reported for the project.
Sponsoring entities shall continue to report construction in progress (CIP) on its financial Prepare Financial Statements
statements until the real property asset is accepted by the real property accountable
Component.
The Defense Working Capital Fund (DWCF) must bill a customer for the direct costs            Allocate Costs
associated with an order cancellation or order reduction.

An obligation must not be applied to a closed Treasury appropriation.                        Manage Execution Fund Account


An entity collecting revenue that is earned by another entity must not offset any gross      Capture Collection Information
costs with the revenue collected.

Each collection voucher must be recorded.                                                    Capture Collection Information


Each commitment must be based upon a firm procurement request, an order, a directive,        Manage Execution Fund Account
or an equivalent instrument.

Each commitment document must be signed by the official responsible for administrative       Manage Execution Fund Account
control of the funds affected.

A signed commitment document must be maintained for each commitment transaction.             Manage Execution Fund Account


A commitment must not be established for funds in an expired or cancelled account.           Manage Execution Fund Account


A commitment must not exceed the unobligated/uncommitted balance available for               Manage Execution Fund Account
obligation in the affected fund.

A commitment must be established prior to the obligation of associated DoD funds.            Manage Execution Fund Account


Common processes must control, validate, and process similar types of financial              USSGL
transactions.

Common standards and procedures must be used to validate similar transactions.               USSGL


Each unrealized holding gain/loss on an inventory asset must be recognized in the            USSGL
inventory account.

Prior to booking an accounts payable or an expense accrual, the existence of an obligation Manage Execution Fund Account
must be confirmed.

For intragovernmental transactions, the seller must confirm reimbursable authority for the   Intergovernmental Transactions
full value of the intragovernmental order, including any incentives for performance.

A general ledger consistent with the U.S. Standard General Ledger must be implemented USSGL
at each level of the DoD.

An entity asset that meets the constructive receipt conditions, the prescribed classification USSGL
of a Property, Plant and Equipment (PPE) asset, and the capitalization threshold for PPE
must be recognized as a PPE asset.
The Contingency Code may be applied to any level of budget tracking level deemed              Manage Execution Fund Account
appropriate.

When a Contingent need is realized, that requirement must be communicated to the Office Manage Execution Funds Account
of the Under Secretary of Defense (OUSD) Comptroller immediately.

The accounting process must control and execute period-end closing, accrual, and             Manage Execution Fund Account
consolidation processes.

The Core financial system must provide automated functionality to generate a budgetary       Manage Execution Fund Account
query.




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                                                                         Business_Rules


The Core financial system must provide automated functionality to generate funds status       Manage Execution Fund Account
reports and user alerts based on agency-defined thresholds.

Each system must store and maintain Cost Center Identifiers.                                  USSGL


Cost Element Code must be used for cost accumulation.                                         USSGL


Cost Element Code must be posted in conjunction with only one of the following cost           USSGL
objects: a Project Identifier, Work Order Number, or Activity Identifier.

Each system must store and maintain Cost Element Codes.                                       Accumulate Costs


If the country code is USA, then a city code must be taken from the Federal Information       Manage Execution Fund Account
Processing Standards (FIPS) 55: Codes for Named Populated Places Primary Country
Divisions and Other Locational Entities for US locations.
Country Code must be used for financial reporting and budgetary control.                      Manage Execution Fund Account


Each accounting system must store and maintain Country Code values.                           Manage Execution Fund Account


Covered/Non-Covered Indicator must be used for financial reporting, budgetary control,        Manage Execution Fund Account
and funds control.

Each accounting system must store and maintain Covered/Non-Covered Indicator values. Manage Execution Fund Account


Current/Non-Current Indicator must be used for financial reporting, budgetary control, and Manage Execution Fund Account
funds control.

Each accounting system must store and maintain Current/Non-Current Indicator values.          Manage Execution Fund Account


The Custodial/Non-Custodial Indicator must only be used when recording assets and             Manage Execution Fund Account
liabilities of Trust Fund and other custodial/fiduciary activities.

Custodial/Non-Custodial Indicator must be used for general ledger posting, financial          Manage Execution Fund Account
reporting, and budgetary control.

Each accounting system must store and maintain Custodial/Non-Custodial Indicator              Manage Execution Fund Account
values.

The Defense Working Capital Fund (DWCF) must notify the comptroller of the purchasing Intergovernmental Transactions
entity and request a reimbursable order if the reimbursable order for goods and services is
not received within 15 days.
Debit/Credit Indicator must be used for general ledger posting, financial reporting, and    USSGL
funds control.

Each accounting system must store and maintain Debit/Credit Indicator values.                 Manage Execution Fund Account


Deficiency Flag Indicator must be used for financial reporting and budgetary control.         Manage Execution Fund Account


Derivation of the Deficiency Flag Indicator based on a negative account balance               Manage Execution Fund Account
associated with the accounting classification in the accounting system is an acceptable
practice.
Definite Indefinite Flag Indicator must be used for financial reporting, budgetary control,   Manage Execution Fund Account
and funds control.

Each accounting system must store and be able to report Definite Indefinite Flag Indicator Manage Execution Fund Account
values according to whether the public law specifically identifies a funding amount for a
budgetary line or program.
Each accounting system must store and maintain Department Regular Code values.             Manage Execution Fund Account


Department Transfer Code must be used for accounting classification, general ledger           Manage Execution Fund Account
posting, financial reporting, budgetary control, and funds control.




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                                                                        Business_Rules


Each accounting system must store and maintain Department Transfer Code values.               Manage Execution Fund Account


Direct Transfer Account Code must be used for accounting classification, general ledger       Manage Execution Fund Account
posting, financial reporting, and budgetary control.

Each accounting system must store and maintain Direct Transfer Account Code values.           Manage Execution Fund Account


Direct Transfer Agency Code must be used for accounting classification, general ledger        Manage Execution Fund Account
posting, financial reporting, and budgetary control.

Each accounting system must store and maintain Direct Transfer Agency Code values.            Manage Execution Fund Account


Each donated Property, Plant and Equipment (PPE) asset must be recognized at fair             USSGL
value at the time of acceptance.

The Entity/Non-Entity Indicator must only be used, if recording assets that are not legally   USSGL
owned by the Department of Defense.

Entity/Non-Entity must be used for financial reporting and budgetary control.                 Manage Execution Fund Account


Each accounting system must store and maintain Entity/Non-Entity Indicator values.            Manage Execution Fund Account


The Exchange/Non-Exchange Indicator must only be used, if recording revenue general           Manage Execution Fund Account
ledger transactions.

Exchange/Non-Exchange Indicator must be used for general ledger posting and financial         Manage Execution Fund Account
reporting.

Each accounting system must store and maintain Exchange/Non-Exchange Indicator                Manage Execution Fund Account
values.

Expense Type Code must be used for general ledger posting and financial reporting.            Manage Execution Fund Account


Each accounting system must store and maintain Expense Type Code values.                      Manage Execution Fund Account


Expiration Flag Indicator must be used for financial reporting, budgetary control, and funds Manage Execution Fund Account
control.

Derivation of the Expiration Flag Indicator based on a comparison of the current reporting Manage Execution Fund Account
period date against the Period of Availability in the accounting system is an acceptable
practice.
Federal/Non-Federal Indicator Code must be used for general ledger posting and financial Manage Execution Fund Account
reporting.

Each accounting system must store and maintain Federal/Non-Federal Indicator Code             Manage Execution Fund Account
values.

The Financing Account Indicator Code is allowed only when recording a direct loan or loan USSGL
guarantee transaction.

Financing Account Indicator Code must be used for financial reporting and budgetary           Manage Execution Fund Account
control.

Each accounting system must store and maintain Financing Account Indicator Code               Manage Execution Fund Account
values.

Foreign Currency Code must be used for financial reporting and budgetary control.             Manage Execution Fund Account


Each accounting system must store and maintain Foreign Currency Code values.                  Manage Execution Fund Account


All funds must be apportioned on the SF-132, Apportionment and Reapportionment                Manage Execution Fund Account
Schedule.




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                                                                         Business_Rules


Fund Type Code must be used for general ledger posting, financial reporting, budgetary          Manage Execution Fund Account
control, and funds control.

Each accounting system must store and be able to report the Fund Type Code value                Manage Execution Fund Account
assigned by Treasury.

Funding Center Identifier must be used for budgetary control, funds control, and reporting. Manage Execution Fund Account


Each system must store and maintain Funding Center Identifiers.                                 Manage Execution Fund Account


The difference of the net book values between goods or services given up and goods or         Manage Execution Fund Account
services received in either a nonrecurring or unusual exchange transaction must be
recognized as a gain or loss.
The general ledger must reflect accurate financially relevant information at both the control USSGL
account and the subsidiary account levels.

Each general Property, Plant and Equipment asset must be recorded at cost.                      Assign Costs


An obligation may only be incurred against budget authority in a DoD Treasury account or Manage Execution Fund Account
an authorized allocation account.

Each cost incurred for a construction in progress (CIP) asset must be recorded in the           Allocate Costs
original subsidiary CIP account.

The value of a general Property, Plant and Equipment asset transferred from another             USSGL
entity must be recorded at the asset's net book value from the transferring entity.

Integration risk must be reduced prior to the design readiness review.                          Manage Execution Fund Account


Integration risk must be reduced prior to the design readiness review.                          USSGL


Each obligation must conform to the legal limitations on use and timing of funds applicable Manage Execution Fund Account
to the affected Treasury account.

Liability Type Code must be used for general ledger posting and financial reporting.            Manage Liabilities


Each accounting system must store and maintain Liability Type Code values.                      Manage Liabilities


The DoD must request an apportionment and warrant of permanent indefinite authority for Manage Execution Fund Account
each liquidating account having an obligation exceeding its collection.

Each request for an apportionment and warrant of permanent indefinite authority for a           Manage Execution Fund Account
liquidating account having an obligation exceeding its collection for the current fiscal year
must be made before the beginning of the fiscal year.
Each Medical Treatment Facility (MTF) incurring medical costs will report cost by Medical       Manage Execution Fund Account
Expense and Performance Reporting (MEPR) code in accordance with DoD guidance.

Main Account Code must be used for accounting classification, general ledger posting,           Manage Execution Fund Account
financial reporting, budgetary control, and funds control.

Each accounting system must store and maintain Main Account Code values.                        Manage Execution Fund Account


The Major Acquisition (MA) Indicator value is unique to a combination of Department          Manage Execution Fund Account
Regular, Main Account, Budget Line Item values within the Procurement and Research,
Development, Test and Evaluation (RDT&E) appropriations for Major Defense Acquisition
Programs.
Major Acquisition Indicator must be used for accounting classification, financial reporting, Manage Execution Fund Account
and funds control.

Each accounting system must store and maintain Major Acquisition Indicator values.              Manage Execution Fund Account


Revenue arising from a donation of an asset must be measured at the estimated fair value USSGL
of the contribution.




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                                                                       Business_Rules


A multi-year or no-year Treasury Appropriation Fund Symbol (TAFS) must be apportioned Manage Execution Fund Account
longer than one fiscal year if funds are expected to be obligated over more than one fiscal
year.
A multi-year Treasury Appropriation Fund Symbol (TAFS) in its last year will not be         Manage Execution Fund Account
apportioned longer than one fiscal year.

Each asset classified as National Defense Property, Plant and Equipment (PPE) must be        Assign Costs
recorded as general PPE at historical cost.

The DoD must request a new apportionment action for the upcoming fiscal year for each Manage Execution Fund Account
Treasury Appropriation Fund Symbol (TAFS) subject to apportionment for which budgetary
resources remain available.
A funds control process must not allow a commitment transaction posting if the total      Manage Execution Fund Account
committed amount for a fund (undelivered orders, accrued expenditures, unpaid and
accrued expenditures paid) exceeds the total availability of an allotment and allocation.

The Office of Management and Budget (OMB) designated object classification codes must Manage Execution Fund Account
be used when posting general ledger transaction to record the effect of budgetary
expenditures.
The Financial Management function shall maintain accounting control using the Object  Manage Execution Fund Account
Codes.

Object Class must be used for financial reporting.                                           Prepare Financial Statements


Object Class codes must be used to present obligations by the items or services              Manage Execution Fund Account
purchased by the Federal Government.

Each accounting system must store and maintain Object Class values.                          Manage Execution Fund Account


An obligation can not be incurred in an amount greater than the amount available in the      Manage Execution Fund Account
affected Treasury account.

For intragovernmental transactions, the buyer must obligate by each line item amount in      Intergovernmental Transactions
the intragovernmental order.

An obligation must not be incurred prior to an approved budget authority.                    Manage Execution Fund Account


An obligation incurred must not exceed the approved apportionment.                           Manage Execution Fund Account


A one-year Treasury Appropriation Fund Symbol (TAFS) must not be apportioned longer          Manage Execution Fund Account
than one fiscal year.

When an Organization has a subordinate Organization, then the subordinate                    Manage Execution Fund Account
Organization(s) accounting information must be associated to the "parent" Organization.

When an Organization Unique Identifier equivalent is used, then the equivalent should be     Manage Execution Fund Account
used to determine the Organization Unique Identifier.

When financial information is received by the financial data repository or system, then at   Manage Execution Fund Account
least one Organization Unique Identifier must be associated with that information.

When Organization Unique Identifier is associated with any element, to include               Manage Execution Fund Account
Organization Unique Identifier, then the relationship must be available throughout the
accounting lifecycle.
Organization Unique Identifier must be used for accounting classification, financial         Manage Execution Fund Account
reporting, budgetary control, and funds control.

Each accounting system must store and maintain Organization Unique Identifier values.        Manage Execution Fund Account


An outstanding commitment must be canceled at the end of the appropriation period.           Manage Execution Fund Account


The value of general Property, Plant and Equipment acquired under a capital lease must USSGL
be recorded as the net present value of the lease payments at the time of lease inception.

The value of a Property, Plant and Equipment asset acquired through an exchange              USSGL
transaction must be recorded as the fair value surrendered at the time of exchange.




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                                                                            Business_Rules


The value of a Property, Plant and Equipment asset acquired through forfeiture must be           USSGL
recorded at the asset's fair value at the time of forfeiture.

Period of Availability Date must be used for accounting classification, financial reporting,     Manage Execution Fund Account
budgetary control, and funds control.

Each accounting system must store and be able to report the Period of Availability Begin Manage Execution Fund Account
Fiscal Year Date of an appropriation and the Period of Availability End Fiscal Year Date of
an appropriation.
Common processes must be used to post and adjust similar transactions.                      USSGL


Each Program Report Code value must be uniquely associated to each combination of                Manage Execution Fund Account
Department Regular, Main Account, Sub-Account, Period of Availability values.

Program Report Code must be used for financial reporting and budgetary control.                  Manage Execution Fund Account


Each accounting system must store and maintain Program Report Code values.                       Manage Execution Fund Account


If funding is allocated from one organization to another, the initial Project Identifier must be Manage Execution Fund Account
associated with its funding until the completion of the project.

If Project Identifier is used as the cost object, then the Project Identifier will be used for   Identify Costs
cost accumulation.

The Work Breakdown Structure may be applied as a breakdown for the Project Identifier.           Assign Costs


Each Project Identifier must have a performance plan and a budget.                               Assign Costs


If Project Identifier is used as the cost object, then the Project Identifier must be directly   Assign Costs
aligned with one or more Programs and Lines of Business.

If Project Identifier is used as the cost object, then each system must store and maintain       Assign Costs
Project Identifiers.

The Public Law Number that initiates the budget action must be recorded along with a             Manage Execution Fund Account
general ledger transaction if there is an external reporting requirement for it in relation to
the budget action being recorded.
Public Law Number must be used for financial reporting and budgetary control.                    Manage Execution Fund Account


Each accounting system must store and maintain Public Law Number values.                         Manage Execution Fund Account


A reapportionment approved after the enactment of a Treasury Appropriation Fund              Manage Execution Fund Account
Symbol (TAFS)'s regular source of budget authority must cover all transactions from the
beginning of the year, including those obligations incurred under the continuing resolution.

A reapportionment request must be submitted within five calendar days after the date of          Manage Execution Fund Account
enactment of the rescission if there is insufficient time to adjust the initial Apportionment
and Reapportionment Schedule (SF-132).
Receipt Indicator must be used for accounting classification and financial reporting.            Manage Execution Fund Account


Each accounting system must identify and be able to report accounts or portions of               Manage Execution Fund Account
accounts used for receipt purposes.

Each selling agency must receive a reimbursable order for goods and services rendered            Intergovernmental Transactions
within 15 days.

Revenue must be recognized from an advance fee or payment received when cost is                  USSGL
incurred for providing goods and services.

Each recurring and usual exchange transaction for a good/service provided to the public or USSGL
another entity must recognize the cost of the good sold.

The value of a donated asset that is accepted must be recognized as revenue.                     USSGL




                                                                                  Page 66
                                                                      Business_Rules


Revenue must be recognized from an exchange transaction when goods or services are          USSGL
provided to the public or another Government entity at a price.

An expense must be recognized when goods or services are rendered.                          USSGL


An expense must be recognized when a future non-exchange outflow or other sacrifice of      USSGL
resources is probable and measurable.

Each non-exchange transaction must be recognized as revenue if the entity is legally        USSGL
entitled to it, and if the revenue is measurable and collectible.

Any collected revenue must be recognized as a financing source by the retaining entity if   USSGL
the collected revenue is earned by another entity.

The subsidized cost of goods or services received from another Government entity must       USSGL
be recognized as revenue equal to the imputed cost.

An asset transferred from another entity must be recognized as other financing source for USSGL
that period based on book value, if known, or at estimated fair market value as of the date
of transfer.
The allowance for unrealized holding gain/loss account ending balance must be computed USSGL
as the difference between the historical cost of ending inventory and the acquisition cost of
ending inventory.
Each intragovernmental transaction balance must be reconciled in the appropriate fund at Intergovernmental Transactions
the end of the reporting period, and any abnormal balance must be resolved.

For reimbursable intragovernmental transactions, the buyer will record an obligation upon   Intergovernmental Transactions
notification of the seller's acceptance of the intragovernmental order.

Each received and accepted authorized intragovernmental order must be recorded.             Intergovernmental Transactions


The status of each committed fund must be reviewed and documented regularly.                Manage Execution Fund Account


Reimbursable Flag Indicator must be used for financial reporting and budgetary funds.       Manage Execution Fund Account


Each accounting system must store and maintain Reimbursable Flag Indicator values.          Manage Execution Fund Account


The Defense Working Capital Fund (DWCF) must be reimbursed for the cost of all goods Intergovernmental Transactions
and services ordered and produced resulting from an accepted customer order.

Each apportionment or reapportionment request made to the Office of Management and          Manage Execution Fund Account
Budget (OMB) must include all required materials.

An allowance for unrealized gain/loss account must be established for the inventory         USSGL
account.

Each inventory asset valued under the latest acquisition cost method must be revalued       Allocate Costs
periodically.

Revenue Type Code must be used for general ledger posting and financial reporting.          USSGL


Each accounting system must store and maintain Revenue Type Code values.                    Manage Execution Fund Account


A Standard Financial Information Structure (SFIS) must be established throughout the        SFIS
DoD with standard accounting classification elements and definitions.

Usage of the Sub-Account Code is applicable to all DoD Departments.                         Manage Execution Fund Account


Sub-Account must be used for accounting classification, general ledger posting, financial   Manage Execution Fund Account
reporting, budgetary control, and funds control.

Every financial transaction processed will have a valid Sub-Account Code.                   Manage Execution Fund Account




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                                                                       Business_Rules


Each accounting system must store and maintain Sub Account Code values.                    Manage Execution Fund Account


Sub-Classification Code must be used for accounting classification and financial reporting. Manage Execution Fund Account


Each accounting system must store and maintain Sub-Classification Code values.             Manage Execution Fund Account


The cost of each construction in progress (CIP) asset must be computed as the sum of all USSGL
direct and indirect construction costs plus the costs incurred to bring the CIP asset to a
form and location suitable for its intended use.
Each obligation must be supported by the documentary evidence required by 31 U.S.C.        Manage Execution Fund Account


Treasury Appropriation Fund Symbol (TAFS) Status Indicator must be used for general        Manage Execution Fund Account
ledger posting, financial reporting, and budgetary control.

Derivation of Treasury Appropriation Fund Symbol (TAFS) Status Indicator based on a        Manage Execution Fund Account
comparison of the current reporting period date against the Period of Availability is an
acceptable practice within the accounting system.
Trading Partner Indicator Code must be used for general ledger posting and financial       Manage Execution Fund Account
reporting.

Each accounting system must store and maintain Trading Partner Indicator Code values.      Manage Execution Fund Account


Transaction Amount must be used for general ledger posting, financial reporting,           Manage Execution Fund Account
budgetary control, and funds control.

Each accounting system must store and maintain Transaction Amount values.                  Manage Execution Fund Account


Common transaction control processes must be used for similar transactions.                Manage Execution Fund Account


Transaction Effective Date must be used for general ledger posting and financial reporting. Manage Execution Fund Account


Each accounting system must store and maintain Transaction Effective Date values.          Manage Execution Fund Account


Transaction Post Date must be used for general ledger posting and financial reporting.     Manage Execution Fund Account


Each accounting system must store and maintain Transaction Post Date values.               Manage Execution Fund Account


Transaction Quantity must be used for asset accountability.                                USSGL


Each accounting system must store and maintain Transaction Quantity values.                Manage Execution Fund Account


Transaction Type Code must be used for general ledger posting.                             Manage Execution Fund Account


Each accounting system must maintain a chart of accounts and utilize general ledger        USSGL
posting logic that attains the same results as the United States Standard General Ledger
(USSGL) Transaction Library.
Transfer To/From Indicator must be used for accounting classification, general ledger      Manage Execution Fund Account
posting, financial reporting, and budgetary control.

Each accounting system must store and maintain Transfer To/From Indicator values.          Manage Execution Fund Account


United States Standard General Ledger (USSGL) Account Code must be used for general USSGL
ledger posting, financial reporting, and funds control.

Each accounting system must maintain a chart of accounts and utilize general ledger        USSGL
posting logic that attains the same results as the United States Standard General Ledger
(USSGL) Transaction Library. It is acceptable to utilize point accounts that provi




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                                                                        Business_Rules


Unit of Measure Code must be used for cost control and reporting.                           USSGL


The value of each Construction in Progress asset must be recorded at cost.                  USSGL


The value of each construction in progress (CIP) asset placed in service must be            USSGL
transferred to a General Property, Plant and Equipment (PPE) account.

Each work in progress (WIP) cost revaluation must be recorded in the original WIP           USSGL
account.

The value of each finished work in progress (WIP) asset must be decremented from the        USSGL
WIP account and incremented to an Inventory account.

Each cost incurred by a work in progress (WIP) project must be recorded in a WIP            USSGL
subsidiary ledger.

A customer work order may begin in an emergency situation prior to receipt and              USSGL
acceptance of the formal work order if the work is covered by a continuing resolution,
supported by a letter of intent, or if a commanding officer's order is issued and the cur

If Work Order Number is used as the cost object, then Work Order Number must be used Identify Costs
for cost accumulation.

If Work Order Number is used as the cost object, then the Work Order Number must be         Assign Costs
directly aligned with one or more Programs and Lines of Business.

Year of Budget Authority Indicator must be used for general ledger posting, financial       Manage Execution Fund Account
reporting, and budgetary control.

Derivation of Year of Budget Authority Indicator based on a comparison of the current      Manage Execution Fund Account
reporting period date against the budget program year is an acceptable practice within the
accounting system, however, the same data used for the derivation must be used

The system must be flexible enough to accommodate any changes made to the Standard USSGL
Accounting Code Structure, the Budget Program Structure and/or the Organization
Structure.
The system must provide the capability to enable users to selectively require, omit, or set SFIS
a default value for individual accounting classification elements. For example, a budget
object class code value is not necessarily needed when recording depreciation.

The system shall provide a capability to accommodate and properly associate all             SFIS
components and attributes identified in BMMP's BEA Standard Financial Information
Structure.
The system shall be flexible enough to allow capability to accommodate and properly         SFIS
associate additional components and attributes not currently identified in BMMP's BEA
Standard Financial Information Structure.
The system must provide the capability to reject a transaction or provide a warning         USSGL
message when attempting to post a transaction that would cause general ledger debits
and credits to be out-of-balance at any level below the TAS/TAFS (e.g., internal fund,

The system should provide for an automated method to reclassify accounting data at the USSGL
document level when a restructuring of the existing values pertaining to the mandatory
accounting classification elements is needed and maintain an audit trail.
The system should provide the capability to validate all transactions involving Treasury USSGL
and other disbursing centers for valid combinations of ALC and TAS/TAFS, as defined by
the user.
The system shall provide a capability for an authorized user to add, modify, save, and   USSGL
delete a Reject Transaction.

The system will accept corrections of rejected transactions allowing updates to the         USSGL
subsidiary ledgers and automatically passing the result data to the General Ledger.

The system shall provide a capability for the authorized user to view general ledger        USSGL
summary information.

The system shall provide a capability for the authorized user to view Subsidiary ledgers    USSGL
and referenced documents associated with a GL entry.

The system shall provide a capability for an authorized user to view all summary level      USSGL
general ledger account code transactions by subsidiaries and attributes linked to them.




                                                                              Page 69
                                                                        Business_Rules


The system must accommodate cost accounting flexibility when dealing with budget               USSGL
activity data elements, such as: budget activity, budget sub-activity, budget line item, and
cost center.
Ensure relationships within the budgetary and proprietary effects of transactions are          USSGL
maintained. (Budgetary to budgetary and proprietary to proprietary)

To add value to the Accounting Period Maintenance and Closing functionality, the Core      Manage Execution Fund Account
financial system should deliver a capability to make mass changes to tables rolled forward
to a subsequent fiscal year.
Begin End Indicator must be used for financial reporting.




Original payment documentation and associated documents should be retained in a
format readily accessible for a a period of at least 6 years and 3 months after final
payment.




                                                                              Page 70
                                                                Business_Rules


BEA Mappings                                                                          Internal Control Activities

Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




                                                                     Page 71
                                                                Business_Rules


Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions




                                                                     Page 72
                                                                 Business_Rules


Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




                                                                      Page 73
                                                                 Business_Rules


Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Maintain Accounts Receivable Balances; OV6CDiagram: FV - Record and
Manage Receivable; Activity: Manage Accounts Receivable Balance; ActivityID: A8122;
OV5Diagram: Manage Receivables
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions




                                                                       Page 74
                                                                 Business_Rules


Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions




                                                                       Page 75
                                                                 Business_Rules


Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions




                                                                       Page 76
                                                                 Business_Rules


Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions

Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




                                                                       Page 77
                                                                 Business_Rules


Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions

Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




                                                                       Page 78
                                                                 Business_Rules


Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions

Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




                                                                       Page 79
                                                                 Business_Rules


Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions




                                                                       Page 80
                                                                 Business_Rules


Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




                                                                       Page 81
                                                                 Business_Rules


Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions

Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions

Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions

Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions

Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions




                                                                       Page 82
                                                                 Business_Rules


Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Post General Ledger Transactions; OV6CDiagram: FV - Post to General Ledger;
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions
Process: Post to General Ledger; OV6CDiagram: FV - Manage General Ledger; Activity:
Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Manage Execution Fund Account; OV6CDiagram: FV - Manage General Ledger;
Activity: Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage
General Ledger Transactions




                                                                       Page 83
                                                                 Business_Rules


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Source: BEA 6.0; Source Date: 3/1/2009; Source Number:
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Source: BEA 6.0; Source Date: 3/1/2009; Source Number:
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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


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Source: BEA 6.0; Source Date: 3/1/2009; Source Number:
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Source: BEA 6.0; Source Date: 3/1/2009; Source Number:


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801




Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801




Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801




Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801



Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801




                                                                    Page 86
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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302




Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


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                                                                    Page 87
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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


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Source: DoDFMR, Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040201


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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302




                                                                    Page 88
                                                               Business_Rules


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302




                                                                    Page 89
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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302



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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


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                                                                    Page 91
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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR, Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302




Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801




                                                                    Page 92
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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040701


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302




                                                                    Page 93
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Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 3/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801




                                                                    Page 94
                                                               Business_Rules


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801




Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040302




Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040701




Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040701


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040701


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801




Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040801


Source: DoDFMR, Vol 1, Ch 7; Source Date: 6/1/2009; Source Number: 070402


Source: DoDFMR, Vol 1, Ch 7; Source Date: 6/1/2009; Source Number: 070402




                                                                    Page 95
                                                               Business_Rules


Source: DoDFMR, Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040402


Source: DoDFMR, Vol 1, Ch 7; Source Date: 6/1/2009; Source Number: 070203


Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLF-12


Source: DoDFMR, Vol 1, Ch 4; Source Date: 6/1/2009; Source Number: 040501




Source: DoDFMR, Vol 10, Ch 8; Source Date: 12/1/2009; Source Number: 080501




                                                                     Page 96
                                          Best_Practices


Unique ID    BPTitle   Practice                                   BPSource

GL-BP-0001             Utilize a centralized drill-down tool      GFEBS To-Be Business Process
                       for accumulating supplemental              Blueprint
                       external reporting data (e.g. data         Business Process Designs
                       analysis, analysis of other liabilities,   (DRAFT), v1.0, 28 Nov 06
                       etc.)
GL-BP-0002             A common, descriptive chart of             GFEBS To-Be Business Process
                       accounts on a single platform is           Blueprint
                       developed and utilized enterprise-         Business Process Designs
                       wide that satisfies external reporting     (DRAFT), v1.0, 28 Nov 06
                       requirements.
GL-BP-0003             All sub-systems necessary for              GFEBS To-Be Business Process
                       general ledger closing purposes are        Blueprint
                       interfaced or integrated with the          Business Process Designs
                       general ledger.                            (DRAFT), v1.0, 28 Nov 06
GL-BP-0004             Minimize cost allocations and have         GFEBS To-Be Business Process
                       them driven by automated routines          Blueprint
                       where they are necessary.                  Business Process Designs
                                                                  (DRAFT), v1.0, 28 Nov 06
GL-BP-0005             Frequency of reconciliation and            GFEBS To-Be Business Process
                       analysis of balance sheet accounts         Blueprint
                       based on formal risk assessment            Business Process Designs
                       methodology / approach.                    (DRAFT), v1.0, 28 Nov 06

GL-BP-0006             General ledger contains only               GFEBS To-Be Business Process
                       summary-level financial information,       Blueprint
                       with supporting detail residing in         Business Process Designs
                       integrated subsystems and data             (DRAFT), v1.0, 28 Nov 06
                       warehouse.
GL-BP-0007             Implement a centralized, formal            GFEBS To-Be Business Process
                       quality assurance program to               Blueprint
                       measure accuracy and timeliness of         Business Process Designs
                       period-end close.                          (DRAFT), v1.0, 28 Nov 06
GL-BP-0008             Standardized, enterprise-wide              GFEBS To-Be Business Process
                       accounting policies and procedures         Blueprint
                       are published, reviewed, and               Business Process Designs
                       updated regularly. Policies and            (DRAFT), v1.0, 28 Nov 06
                       procedures are easily accessible to
                       all users via the company intranet.

GL-BP-0009             Clear roles and responsibilities      GFEBS To-Be Business Process
                       defined for analysts at all business  Blueprint
                       levels.                               Business Process Designs
                                                             (DRAFT), v1.0, 28 Nov 06
GL-BP-0010             Publish close process and calendar GFEBS To-Be Business Process
                       to finance staff and business.        Blueprint
                                                             Business Process Designs
                                                             (DRAFT), v1.0, 28 Nov 06
GL-BP-0011             Establish clearly defined roles and GFEBS To-Be Business Process
                       responsibilities for the General      Blueprint
                       Accounting function.                  Business Process Designs
                                                             (DRAFT), v1.0, 28 Nov 06
GL-BP-0012             Changes to current government         GFEBS To-Be Business Process
                       regulations and legislation           Blueprint
                       maintained, communicated, and         Business Process Designs
                       updated online via intranet or some (DRAFT), v1.0, 28 Nov 06
                       other central information repository.

GL-BP-0013             Automated variance reporting is            GFEBS To-Be Business Process
                       generated using workflow, e-mail or        Blueprint
                       messaging alerts based upon                Business Process Designs
                       established thresholds - automated         (DRAFT), v1.0, 28 Nov 06
                       alerts may be generated prior to a
                       period end, where possible.

GL-BP-0014             Business evaluations performed       GFEBS To-Be Business Process
                       consistently at unit, division and   Blueprint
                       corporate levels.                    Business Process Designs
                                                            (DRAFT), v1.0, 28 Nov 06
GL-BP-0015             Comprehensive extract tools utilized GFEBS To-Be Business Process
                       that enable all end users to easily  Blueprint
                       manipulate data.                     Business Process Designs
                                                            (DRAFT), v1.0, 28 Nov 06




                                               Page 97
                              Best_Practices


GL-BP-0016   Standard Reporting is automatically     GFEBS To-Be Business Process
             generated and disseminated based        Blueprint
             upon standard or on-demand              Business Process Designs
             reporting cycles. Information is        (DRAFT), v1.0, 28 Nov 06
             provided on both demand pull
             (allowing users to generate and print
             their own reports) and system push.

GL-BP-0017   Exception reporting is based on         GFEBS To-Be Business Process
             predefined tolerance levels and         Blueprint
             utilizes automatic identification of    Business Process Designs
             trends to provide event-driven          (DRAFT), v1.0, 28 Nov 06
             reporting.
GL-BP-0018   Ad Hoc reporting provides users         GFEBS To-Be Business Process
             with the capability to specify report   Blueprint
             parameters (i.e. time, data type) and   Business Process Designs
             drill down to transactional (source)    (DRAFT), v1.0, 28 Nov 06
             systems.
GL-BP-0019   Information architecture should         GFEBS To-Be Business Process
             support multiple views of data to       Blueprint
             track history as it occurred and re-    Business Process Designs
             statements due to hierarchical          (DRAFT), v1.0, 28 Nov 06
             realignments or due to business
             reporting needs.
GL-BP-0020   General policies governing shared     GFEBS To-Be Business Process
             services are clear, simple, standard, Blueprint
             and available online.                 Business Process Designs
                                                   (DRAFT), v1.0, 28 Nov 06
GL-BP-0021   Utilize a data warehouse with online GFEBS To-Be Business Process
             access to commonly shared data        Blueprint
             definitions and rules to calculations Business Process Designs
             and consolidations.                   (DRAFT), v1.0, 28 Nov 06

GL-BP-0022   Close completed and key internal        GFEBS To-Be Business Process
             management reports available three Blueprint
             days after period-end cutoff.           Business Process Designs
                                                     (DRAFT), v1.0, 28 Nov 06
GL-BP-0023   Standardize and enforce high            GFEBS To-Be Business Process
             materiality levels for journal entries, Blueprint
             based on company policy.                Business Process Designs
                                                     (DRAFT), v1.0, 28 Nov 06
GL-BP-0024   Corporate allocations are estimated, GFEBS To-Be Business Process
             then reconciled on a quarterly or       Blueprint
             annual basis.                           Business Process Designs
                                                     (DRAFT), v1.0, 28 Nov 06
GL-BP-0025   Utilize a standard descriptive chart GFEBS To-Be Business Process
             of accounts company-wide with           Blueprint
             common definitions to meet              Business Process Designs
             reporting requirements.                 (DRAFT), v1.0, 28 Nov 06
GL-BP-0026   Shared services organization or         GFEBS To-Be Business Process
             outsourcing provider performs           Blueprint
             general accounting activities.          Business Process Designs
                                                     (DRAFT), v1.0, 28 Nov 06
GL-BP-0027   Establish clearly defined roles and GFEBS To-Be Business Process
             responsibilities for the external       Blueprint
             reporting function.                     Business Process Designs
                                                     (DRAFT), v1.0, 28 Nov 06
GL-BP-0028   Centralized account maintenance in GFEBS To-Be Business Process
             place for corporate-defined fields.     Blueprint
                                                     Business Process Designs
                                                     (DRAFT), v1.0, 28 Nov 06
GL-BP-0029   Foreign exchange cost minimized         GFEBS To-Be Business Process
             through consolidation and netting of Blueprint
             exchange and settlement                 Business Process Designs
             transactions using the Internet.        (DRAFT), v1.0, 28 Nov 06

GL-BP-0030   A single GL system drives externalGFEBS To-Be Business Process
             reporting, while a data warehouse Blueprint
             drives management reporting.      Business Process Designs
                                               (DRAFT), v1.0, 28 Nov 06
GL-BP-0031   Common general ledger on a single GFEBS To-Be Business Process
             platform enterprise-wide.         Blueprint
                                               Business Process Designs
                                               (DRAFT), v1.0, 28 Nov 06




                                   Page 98
                                                                   Best_Practices


GL-BP-0032                                       Integrate front-end controls into       GFEBS To-Be Business Process
                                                 automated processes, utilizing          Blueprint
                                                 exception reporting to reduce risk.     Business Process Designs
                                                                                         (DRAFT), v1.0, 28 Nov 06
GL-BP-0033                                       Ability for all users to submit and     GFEBS To-Be Business Process
                                                 retrieve data electronically in place   Blueprint
                                                 so that data is accessible for both     Business Process Designs
                                                 finance and business unit analysts      (DRAFT), v1.0, 28 Nov 06
                                                 to perform analysis from the same
                                                 set of information.

GL-BP-0034                                       Cost allocations are based on         GFEBS To-Be Business Process
                                                 predefined estimates and/or           Blueprint
                                                 budgets.                              Business Process Designs
                                                                                       (DRAFT), v1.0, 28 Nov 06
GL-BP-0035                                       Centrally maintained, standard        GFEBS To-Be Business Process
                                                 reports are available online or       Blueprint
                                                 distributed timely via intranet or    Business Process Designs
                                                 internet.                             (DRAFT), v1.0, 28 Nov 06
GL-BP-0036                                       Analysts use consistent tools and     GFEBS To-Be Business Process
                                                 models across the various units       Blueprint
                                                 within the firm.                      Business Process Designs
                                                                                       (DRAFT), v1.0, 28 Nov 06
GL-BP-0037                                       Correct accounting errors at the      GFEBS To-Be Business Process
                                                 source (i.e., transaction systems).   Blueprint
                                                                                       Business Process Designs
                                                                                       (DRAFT), v1.0, 28 Nov 06
GL-BP-0038                                       Automated gathering of external       GFEBS To-Be Business Process
                                                 data aids in business analysis.       Blueprint
                                                                                       Business Process Designs
                                                                                       (DRAFT), v1.0, 28 Nov 06
GL-BP-0039   Have Subsidiaries Update Their      Subsidiary entities should be         Item 14-9; Accounting Best
             Own Data in the Central General     provided access to the parent         Practices, Fourth Edition, Steven M.
             Legal                               organizations general ledger to input Bragg, CPA, CMA, CIA, CPIM
                                                 their own ending period balances to
                                                 make generating the consolidated
                                                 financial statements easier.

GL-BP-0040   Construct Automated Interfaces to   System should be procured or            Accounting Best Practices, Fourth
             Software that Summarizes into the   created to allow subsidiary ledgers     Edition, Steven M. Bragg, CPA,
             General Ledger                      or subsidiary entity general ledgers    CMA, CIA, CPIM
                                                 to be automatically input into the
                                                 consolidated general ledger and
                                                 reconciled to the source systems.


GL-BP-0041   Create General Ledger Drill-Down    Purchase general ledger systems or Accounting Best Practices, Fourth
             Capability                          create the ability in current software Edition, Steven M. Bragg, CPA,
                                                 that allows for users to drill-down to CMA, CIA, CPIM
                                                 the transaction level of any general
                                                 ledger balance for efficient analysis.

GL-BP-0042   Overlay the General Ledger with a   System should be procured or            Accounting Best Practices, Fourth
             Consolidation and Reporting         created to allow consolidation          Edition, Steven M. Bragg, CPA,
             Package                             reporting of all subsidiary entities.   CMA, CIA, CPIM
GL-BP-0043   Use Automated Error-Checking        Use automated error-checking.           Accounting Best Practices, Fourth
                                                 This approach can take a variety of     Edition, Steven M. Bragg, CPA,
                                                 forms. One is that journal entry        CMA, CIA, CPIM
                                                 input screen contains controls over
                                                 the size of entries that are allowed,
                                                 another identifies any entry into an
                                                 account that is over or under a
                                                 threshold a

GL-BP-0044                                       The system must be capable of         DEAMS
                                                 processing multiple transactions into
                                                 subsidiary ledgers after applying
                                                 appropriate business rules and edit
                                                 checks.




                                                                        Page 99
                                  Best_Practices


BPSourceNbr   DoDApplicable         DoDAdopted           BPRqmts

1. FNER002                FALSE                  FALSE




1. FNER007                FALSE                  FALSE




1. FNGA004                FALSE                  FALSE



1. FNGA006                FALSE                  FALSE




1. FNGA009                FALSE                  FALSE




1. FNGA013                FALSE                  FALSE




1. FNGA022                FALSE                  FALSE




1. FNGA023                FALSE                  FALSE




10. FNBA013               FALSE                  FALSE




10. FNGA026               FALSE                  FALSE



10. FNGA028               FALSE                  FALSE




10. FNGC001               FALSE                  FALSE




10. FNPA032               FALSE                  FALSE




11. FNBA004               FALSE                  FALSE




11. FNBA012               FALSE                  FALSE




                                    Page 100
                      Best_Practices


11. FNPR006   FALSE                FALSE




12. FNPR002   FALSE                FALSE




12. FNPR010   FALSE                FALSE




13. FNPR023   FALSE                FALSE




14. PSGV001   FALSE                FALSE




2. FNER009    FALSE                FALSE




2. FNGA003    FALSE                FALSE




2. FNGA005    FALSE                FALSE




2. FNGA007    FALSE                FALSE




2. FNGA011    FALSE                FALSE



2. FNGA025    FALSE                FALSE




3. FNER010    FALSE                FALSE




3. FNGA012    FALSE                FALSE




4. FNCM006    FALSE                FALSE




4. FNER012    FALSE                FALSE



4. FNGA010    FALSE                FALSE




                        Page 101
                     Best_Practices


4. FNGA017   FALSE                FALSE




5. FNBA011   FALSE                FALSE




6. FNGA030   FALSE                FALSE



7. FNGA016   FALSE                FALSE




8. FNBA016   FALSE                FALSE




8. FNGA029   FALSE                FALSE




9. FNBA018   FALSE                FALSE




Item 14-9    FALSE                FALSE




Item 14-10   FALSE                FALSE




Item 14-11   FALSE                FALSE




Item 14-12   FALSE                FALSE


Item 14-13   FALSE                FALSE




40040        FALSE                FALSE




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