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					                                                       IG


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

Intragovernmental   9              IGB-0002




Intragovernmental   9              IGB-0002.01              IGB-0002




Intragovernmental   9              IGB-0002.02              IGB-0002




Intragovernmental   9              IGB-0002.03              IGB-0002




Intragovernmental   9              IGB-0002.04              IGB-0002




Intragovernmental   9              IGB-0002.05              IGB-0002




Intragovernmental   9              IGB-0002.06              IGB-0002




Intragovernmental   9              IGB-0002.07              IGB-0002




Intragovernmental   8              IGB-0002.08              IGB-0002



Intragovernmental   9              IGB-0002.09              IGB-0002




                                                      Page 1
                                                  IG


Intragovernmental   8   IGB-0002.10                    IGB-0002




Intragovernmental   9   IGB-0002.11                    IGB-0002



Intragovernmental   9   IGB-0002.12                    IGB-0002




Intragovernmental   9   IGB-0002.13                    IGB-0002




Intragovernmental   9   IGB-0002.14                    IGB-0002




Intragovernmental   9   IGB-0004


Intragovernmental   7   IGB-0011      04.21.015


Intragovernmental   9   IGB-0028      09.02.024


Intragovernmental   7   IGB-0035      05.03.002


Intragovernmental   7   IGB-0058      08.03.044




Intragovernmental   7   IGB-0071      09.04.048


Intragovernmental   7   IGB-0125      08.03.010


Intragovernmental   7   IGB-0132      08.03.041




                                            Page 2
                                               IG


Intragovernmental   7   IGB-0135   01.01.008




Intragovernmental   7   IGB-0148   09.02.010


Intragovernmental   7   IGB-0154   09.05.004




Intragovernmental   7   IGB-0201   05.01.012




Intragovernmental   7   IGB-0211   05.02.006


Intragovernmental   7   IGB-0312   05.06.005



Intragovernmental   9   IGB-0426


Intragovernmental   9   IGB-0606   09.02.002



Intragovernmental   7   IGB-0679   05.03.003




Intragovernmental   7   IGB-0680   05.06.007




Intragovernmental   9   IGB-0698




                                         Page 3
                                       IG


Intragovernmental   9   IGB-0799




Intragovernmental   9   IGB-0810




Intragovernmental   9   IGS-0002




Intragovernmental   9   IGS-0002.01         IGS-0002




Intragovernmental   9   IGS-0002.02         IGS-0002




Intragovernmental   9   IGS-0002.03         IGS-0002




Intragovernmental   9   IGS-0002.04         IGS-0002




Intragovernmental   9   IGS-0002.05         IGS-0002




Intragovernmental   9   IGS-0002.06         IGS-0002




Intragovernmental   9   IGS-0002.07         IGS-0002




Intragovernmental   8   IGS-0002.08         IGS-0002




                                      Page 4
                                                  IG


Intragovernmental   9   IGS-0002.09                    IGS-0002




Intragovernmental   8   IGS-0002.10                    IGS-0002




Intragovernmental   9   IGS-0002.11                    IGS-0002




Intragovernmental   9   IGS-0002.12                    IGS-0002




Intragovernmental   9   IGS-0002.13                    IGS-0002




Intragovernmental   9   IGS-0002.14                    IGS-0002




Intragovernmental   7   IGS-0005      04.21.015


Intragovernmental   9   IGS-0012




Intragovernmental   7   IGS-0020      05.02.028




Intragovernmental   9   IGS-0021




                                            Page 5
                                               IG


Intragovernmental   9   IGS-0022   05.02.030


Intragovernmental   7   IGS-0034   05.03.012




Intragovernmental   7   IGS-0062   09.04.048


Intragovernmental   7   IGS-0108   08.03.041




Intragovernmental   7   IGS-0125   09.05.004




Intragovernmental   7   IGS-0128   05.02.019




Intragovernmental   7   IGS-0155   05.02.006


Intragovernmental   7   IGS-0256   05.06.005



Intragovernmental   9   IGS-0525




Intragovernmental   7   IGS-0568   05.03.014


Intragovernmental   7   IGS-0575   05.03.002


Intragovernmental   7   IGS-0639   08.01.001


Intragovernmental   7   IGS-0640   05.01.014




                                         Page 6
                                               IG


Intragovernmental   7   IGS-0760   05.03.003




Intragovernmental   9   IGS-0772




Intragovernmental   9   IGS-0775




Intragovernmental   7   IGS-0776   05.06.007




                                         Page 7
                                                                                   IG


Functional Requirement                                                                          DFAS Process Name                 Accounting
                                                                                                                                  Transaction

The system shall be able to identify those transactions which should be reconciled in the       SFIS
proper periods to ensure eliminations for both intra-agency and inter-agency
consolidations.




The system shall have the capability to support data elements that allow the identification     SFIS
of Intra-Governmental (IG) transactions.




The system shall have the capability to support data elements that allow the tracking of        Monitor Payable
Intra-Governmental (IG) transactions.




The system shall have the capability to support data elements that allow the reporting of       Capture Financial Transaction -
Intra-Governmental (IG) transactions.                                                           Report




The Intra-Governmental (IG) order, along with other data required by the order, shall     Sourcing Agreement Activity
contain: A. Business Partner Network (BPN) Number. B. The common agreement
number (order number). C. The appropriate Treasury Account Symbol (TAS) for both
Trading Partners. If multiple TAS are included on one order, specify amounts for each
TAS, as appropriate. D. The Business Event Type Code (BETC) for both Trading
Partners. E. The amounts to accrue, advance, or disburse. F. Federal/Non-Federal
Indicator. G. Buyer Entity Code (Elimination Entity Code) H. The amount and method of
payment. I. An alternate dispute resolution clause. J. Effective date and duration of the
agreement to include the expiration of the funding source. K. The method and frequency
of reporting (revenue and expenses) . L Termination clause if applicable. M.
Contracting Officer point of contact information. N. Provisions for advanced payments
and method of liquidating of such advance.
The system shall ensure that DoD entities performing Intra-Governmental (IG) business           Accept IG Purchase Request
use a valid Business Partner Number Network (BPN) Number obtained from the Federal
Register (FedReg).



The system shall utilize the Business Partner Network (BPN) number and a common                 IG Order Accepted
document number to associate the buyer and seller order upon the sellers' acceptance of
the order to record activity at the transaction level and to perform required trading partner
reconciliations.



The system shall not allow trading partners to net accounting activity or Intra-                Capture Financial Transactions
Governmental (IG) balances without supporting detail, even if the activity is in the same
reciprocal category.

The system shall ensure that accounts receivable match accounts payable in the proper           Record and manage payable
period throughout the Intra-Governmental (IG) order process in both trading partners
financial systems.

The system shall ensure that revenues match expenses and capital assets in the proper           Record and manage revenue
period throughout the Intra-Governmental (IG) order process in both trading partners
financial systems.




                                                                               Page 8
                                                                                  IG


The system shall ensure that transfers-in, match transfers-out, during the proper period       Record and manage transfer-in
throughout the Intra-Governmental (IG) order process in both trading partners financial
systems.




The system shall monitor and/or maintain current customer and valid trading partner            Sourcing Agreement Activity
master data.


The system shall have a capability to provide reports or monitor financial balances to         Capture Financial Transaction -
identify differences between trading partners.                                                 Report



The system shall report Intra-Governmental (IG) transactions using posting models              USSGL
consistent with DoD USSGL guidance and policies.




The system shall ensure advances to the seller match advances from the buyer during the Capture Financial Transaction
proper period throughout the Intra-Governmental (IG) order process in both trading
partners financial systems.



The system shall distinguish between entity and non-entity transactions for tracking and       SFIS
reporting of financials between Federal Agencies.

To support the acquiring process, the agency’s Inventory, Supplies and Materials system        Requisition Creation
should provide the ability to cross-reference requisition orders, contract numbers, and
related interagency agreements.
Interest payable to federal entities is an Intragovernmental liability and the system must     SFIS
account for it separately from interest payable to the public.

To support the Receivables and Billing process, the Core financial system must provide         Invoices/payment requests
automated functionality to generate bills in hard-copy format, including Standard Forms
1080 and 1081.
To support the funds certification process, the agency's single integrated financial           Certify Funds
management system must access the following information:
• Fiscal Year,
• Appropriation/Treasury fund symbol,
• Organization code,
• Cost center,
• Object classification,
• Estimated amount,
• Project code,
• Program code,
• Purchase Requisition (PR) number,
• Transaction date,
• Action code (original/new/modification),
• Subject to funds availability indicator,
• Asset identifier code,
• Contractor code/name,
• Trading partner, and
• Trading partner code.
To support the Disbursing process, the Core financial system must provide automated            Customer Billing
functionality to capture the following additional information with IPAC reclassifications: •
Original DO symbol • Voucher number.
To support the Funds Control/Obligations activity, the Core financial system must provide      Obligate Funds
automated functionality to record obligations when there is no related commitment.

To support the Funds Status process, the Core financial system must provide automated Reporting
functionality to generate a reimbursable agreement activity report. Parameters include
reimbursable agreement number, accounting period and period covered (monthly,
quarterly, fiscal year-to-date, or inception-to-date). Result is a list of accounting activity
(commitments, obligations, advances, expenditures, etc.) under the reimbursable
agreement, with customer/vendor information, period of performance, document numbers,
accounting classification information, transaction dates and amounts. Sorting options
include transaction date, document type and accounting classification.




                                                                              Page 9
                                                                                 IG


To support the Accounting Classification Management process, the Core financial system         Maintain Cost Information
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 Disbursing process, the Core financial system must provide automated            Record and manage payable
functionality to record payments made on behalf of another agency, citing the other
agency’s funding information.
To support the Payment Follow-Up process, the Core financial system must provide               Maintain Cost Information
automated functionality to maintain a history of the following information for each payment
made:
• Accounting classification information
• Agency Locator Code (ALC)
• Treasury Account Symbol (TAS) / Business Event Type Code (BETC)
• Referenced obligation document number(s)
• Source document number(s) (reimbursable agreement number, Blanket Purchase
Agreement (BPA) and associated BPA call number, Contract and associated
delivery/task order number, and grant number)
• Total invoice amount
• Payment voucher document number
• Vendor invoice number
• Vendor information (number, name, address, Taxpayer Identification Number (TIN), and
Data Universal Numbering System (DUNS)+4 number for Central Contractor Registration
(CCR) vendors)
• Payment address or bank account number and routing number
• Payment method (e.g., check, Electronic Fund Transfer (EFT))
• Payment amount
• Interest paid
• Discount taken
• Internal offset made
• Date due
To the extent a government entity receives goods and services from another government          Capture Financial Transaction
entity without reimbursing the other entity for all related costs, the system must recognize
an imputed financing source equal to the imputed cost. This offsets any effect of imputed
cost on net results of operation for the period.
To support the Debt Management function, the Revenue System must provide the                   Manage Receivable
capability to maintain accounts for reimbursable orders and identify government and non-
government accounts that are designated as advance funding.
For an entity that provides goods or services to the public or another government entity,      Capture Financial Transaction -
the system must support financial statement disclosure of the full cost or market pricing      Report
guidelines with the public, as set forth in OMB Circular A-25 or in subsequent
amendments in circulars that sets forth pricing guidance.
The system shall provide the capability to identify a Pre-Validation ID cited on each non-     Manage Prevalidation
Supply and Receivable TBO transaction to match against the Pre-Validation ID referenced
in the Accrued Expenditures Unpaid record.
To support the Accounts Payable process, the Core financial system must provide                Manage Liabilities
automated functionality to record an accrued liability and the reclassification of the order
from undelivered to delivered upon receipt of goods or services whether the goods are
delivered or in transit
To support the Receivable Management Process, the Revenue System must provide the              Process Intra-Governmental
capability to support bills and collections between Federal agencies through the use of        Payment and Collection
electronic systems such as IPAC. Provide supporting data to agencies billed which can be
used to verify the charges.


For an entity that provides goods or services to the public or another government entity,      Reports
the system must support disclosure in its financial statements the nature of those
Intragovernmental exchange transactions in which the entity provides goods or services at
a price less than the full cost or does not charge a price at all. Disclosures must include an
explanation of the amount and the reason for the disparity between the billing (if any) and
full cost.
The system shall have the ability to receive and post electronic version of a funding          Manage Funds Validation
instruments i.e., ISSA, IAA (Standard Interagency Agreement Form) or MOA obtaining
accounting data.




                                                                            Page 10
                                                                                   IG


The system shall have the capability to process Interfund transactions.                         Process Intra-Governmental
                                                                                                Payment and Collection



To support the Intra-governmental (IG) processes, the core financial system shall provide       Contract clauses/terms and
the capability to record a monetary threshold to be used by the user in determining if a        conditions
contractual dispute should be pursued. This threshold shall not exceed $100,000.




The system shall be able to identify those transactions which should be reconciled in the       Capture Financial Transactions -
proper periods to ensure eliminations for both intra-agency and inter-agency                    Report
consolidations.




The system shall have the capability to support data elements that allow the identification     Order Creation Activity
of Intra-Governmental (IG) transactions.




The system shall have the capability to support data elements that allow the tracking of        Monitor Receivable
Intra-Governmental (IG) transactions.




The system shall have the capability to support data elements that allow the reporting of       Capture Financial Transaction -
Intra-Governmental (IG) transactions.                                                           Report




The Intra-Governmental (IG) order, along with other data required by the order, shall     Sourcing Agreement Activity
contain: A. Business Partner Network (BPN) Number. B. The common agreement
number (order number). C. The appropriate Treasury Account Symbol (TAS) for both
Trading Partners (TP). If multiple TAS are included on one order, specify amounts for
each TAS, as appropriate. D. The Business Event Type Code (BETC) for both Trading
Partners. E. The amounts to accrue, advance, or disburse. F. Federal/Non-Federal
Indicator. G. Buyer Entity Code (Elimination Entity Code) H. The amount and method of
payment. I. An alternate dispute resolution clause. J. Effective date and duration of the
agreement to include the expiration of the funding source. K. The method and frequency
of reporting (revenue and expenses) . L Termination clause if applicable. M.
Contracting Officer point of contact information. N. Provisions for advanced payments
and method of liquidating of such advance.
The system shall ensure that DoD entities performing Intra-Governmental (IG) business           SFIS
use a valid Business Partner Number Network (BPN) Number obtained from the Federal
Register (FedReg).



The system shall utilize the Business Partner Network (BPN) number and a common                 IG Order Accepted Agreement
document number to associate the buyer and seller order upon the sellers' acceptance of
the order to record activity at the transaction level and to perform required trading partner
reconciliations.


The system shall not allow trading partners to net accounting activity or Intra-                Capture Financial Transaction
Governmental (IG) balances without supporting detail, even if the activity is in the same
reciprocal category.

The system shall ensure that accounts receivable match accounts payable in the proper           Record and manage receivable
period throughout the Intra-Governmental (IG) order process in both trading partners
financial systems.




                                                                              Page 11
                                                                                 IG


The system shall ensure that revenues match expenses and capital assets in the proper       Record and manage receivable
period throughout the Intra-Governmental (IG) order process in both trading partners
financial systems.


The system shall ensure that transfers-in, match transfers-out, during the proper period    Manage Transfer-Out
throughout the Intra-Governmental (IG) order process in both trading partners financial
systems.




The system shall monitor and/or maintain current customer and valid trading partner         Sourcing Agreement Activity
master data.


The system shall have a capability to provide reports or monitor financial balances to      Capture Financial Transactions -
identify differences between trading partners.                                              Report



The system shall report Intra-Governmental (IG) transactions using posting models           USSGL
consistent with DoD USSGL guidance and policies.




The system shall ensure advances to the seller match advances from the buyer during the Capture Financial Transaction
proper period throughout the Intra-Governmental (IG) order process in both trading
partners financial systems.



To support the acquiring process, the agency’s Inventory, Supplies and Materials system Monitor Contract
should provide the ability to cross-reference requisition orders, contract numbers, and
related interagency agreements.
When interest is received on money borrowed in an Intra-Governmental (IG) transaction, Calculate Interest
the system must recognize the interest as exchange revenue when the source of the
borrowed funds is predominantly exchange revenue. The system must recognize the
interest as non-exchange revenue when the source of the borrowed funds is
predominantly non-exchange revenue or other financing source. A.3. Interest Revenue
(Account 5310). Represents revenue received by DoD Components that administer
retirement plans, education benefit plans, insurance plans, and other annuity programs
that invest in U.S. Treasury securities. Interest earned represents interest on invested
funds which were derived primarily from exchange transactions which should be classified
in the same manner as the predominant source of the invested balances. For example,
invested balances for the DoD Military Retirement Trust Fund are predominantly derived
from exchange revenue and the interest earned on those balances should be classified as
exchange revenue. The interest received should be deducted from gross cost in
determining the net cost of operations on the Statement of Net Costs (in contrast, interest
To support the Receivables and Billing process, the Core financial system classified as
earned from funds primarily derived from non exchange sources should bemust provide         Billing and Collection
automated functionality to query reimbursable agreements. Parameters include
Reimbursable Agreement Number, Customer ID Number, Customer Name, Project, or
Fund. Result is a display of the following information for each reimbursable agreement
selected:
• Period of performance
• Billing terms
• Reimbursable agreement amount
• Billing limit
• Amount obligated
• Amount expended
• Unfilled customer order amount
• Advances collected
• Advances applied to earned revenue
• Remaining balance on advances
• Amount earned
• Amount billed
• Amount collected on receivables
• Outstanding accounts receivable (billed and unbilled)
The system shall distinguish between entity and non-entity transactions for tracking and    SFIS
reporting of financials between Federal Agencies.




                                                                            Page 12
                                                                                  IG


The system must account for interest receivable from federal entities separately from          Capture Financial Transaction
interest receivable from the public.

To support the Receivables and Billing process, the Core financial system must provide         Billing and Collection
automated functionality to customize the text and data elements to be displayed on system-
generated bills, by customer type, receivable type, or billing method. For example, an
IPAC bill for the sale of goods and services would need to contain different supporting text
than a bill to an employee for an overpayment.
To support the Disbursing process, the Core financial system must provide automated            Monitor Payable
functionality to capture the following additional information with IPAC reclassifications: •
Original DO symbol • Voucher number.
To support the Funds Status process, the Core financial system must provide automated Reports
functionality to generate a reimbursable agreement activity report. Parameters include
reimbursable agreement number, accounting period and period covered (monthly,
quarterly, fiscal year-to-date, or inception-to-date). Result is a list of accounting activity
(commitments, obligations, advances, expenditures, etc.) under the reimbursable
agreement, with customer/vendor information, period of performance, document numbers,
accounting classification information, transaction dates and amounts. Sorting options
include transaction date, document type and accounting classification.

To support the Payment Follow-Up process, the Core financial system must provide               Monitor Payable
automated functionality to maintain a history of the following information for each payment
made:
• Accounting classification information
• Agency Locator Code (ALC)
• Treasury Account Symbol (TAS) / Business Event Type Code (BETC)
• Referenced obligation document number(s)
• Source document number(s) (reimbursable agreement number, Blanket Purchase
Agreement (BPA) and associated BPA call number, Contract and associated
delivery/task order number, and grant number)
• Total invoice amount
• Payment voucher document number
• Vendor invoice number
• Vendor information (number, name, address, Taxpayer Identification Number (TIN), and
Data Universal Numbering System (DUNS)+4 number for Central Contractor Registration
(CCR) vendors)
• Payment address or bank account number and routing number
• Payment method (e.g., check, Electronic Fund Transfer (EFT))
• Payment amount
• Interest paid
• Discount taken
• Internal offset made
• Date due
To support the Receivables and Billing process, the Core financial system must provide         Manage Receivable
automated functionality to capture the following additional information on receivable
documents: • Baseline receivable date (used to properly age the receivable and
determine the delinquency date) • Customer ID number • Reimbursable agreement
number.
To support the Debt Management function, the Revenue System must provide the                   Manage Receivable
capability to maintain accounts for reimbursable orders and identify government and non-
government accounts that are designated as advance funding.
For an entity that provides goods or services to the public or another government entity,      Capture Financial Transactions -
the system must support financial statement disclosure of the full cost or market pricing      Report
guidelines with the public, as set forth in OMB Circular A-25 or in subsequent
amendments in circulars that sets forth pricing guidance.
The system should have the capability to accept unfilled orders. The dollar amount of          Award Contract or Acknowledge
orders accepted from other accounts within government are for goods and services to be         Order or Issue Modification
furnished on a reimbursable basis. In the case of transactions with the public, these
orders are amounts advanced or collected for which the account or fund has not yet
performed the service or incurred its own obligations for that purpose.

To support the Receivables and Billing process, the Core financial system must provide         Manage Receivable
automated functionality to capture the original baseline receivable date on receivables
converted from legacy systems, in order to properly age the receivable.
To support the Receivables and Billing process, the Core financial system must provide         Invoices/payment requests
automated functionality to generate bills in hard-copy format, including Standard Forms
1080 and 1081.
To support the Budget Authority process, the Core financial system must provide                Manage Funds Validation
automated functionality to record funding based on related budget execution documents
(e.g., appropriation warrants and apportionments).
When interest earned represents interest on invested funds, which was derived primarily        Record and manage revenue
from exchange transactions, the system should classify the amount earned in the same
manner as the predominant source of the invested balances.




                                                                              Page 13
                                                                                 IG


To support the Receivable Management Process, the Revenue System must provide the Process Intra-Governmental
capability to support bills and collections between Federal agencies through the use of  Payment and Collection
electronic systems such as IPAC. Provide supporting data to agencies billed which can be
used to verify the charges.

The system shall have the capability to process Interfund transactions.                      Process Intra-Governmental
                                                                                             Payment and Collection



The system must ensure no allowance for uncollectible accounts be recorded for Intra-        Allocate Costs
Governmental (IG) receivables, non-loan interest, penalties, and administration charges.



For an entity that provides goods or services to the public or another government entity,      Reports
the system must support disclosure in its financial statements the nature of those
Intragovernmental exchange transactions in which the entity provides goods or services at
a price less than the full cost or does not charge a price at all. Disclosures must include an
explanation of the amount and the reason for the disparity between the billing (if any) and
full cost.




                                                                             Page 14
                                                                              IG


BEA Mappings                                                                            Internal Control Activities


Process: Develop or Modify Contract or Order; OV6CDiagram: CSE - Execute Contract;      Independent Checks
Activity: Establish Sourcing Vehicle; ActivityID: A3223; OV5Diagram: Conduct Sourcing




Process: Develop or Modify Contract or Order; OV6CDiagram: CSE - Execute Contract;      Rights and Obligations
Activity: Establish Sourcing Vehicle; ActivityID: A3223; OV5Diagram: Conduct Sourcing




Process: Develop or Modify Contract or Order; OV6CDiagram: CSE - Execute Contract;      Design and use of Documents and
Activity: Establish Sourcing Vehicle; ActivityID: A3223; OV5Diagram: Conduct Sourcing   Records




Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial      Design and use of Documents and
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;           Records
OV5Diagram: Perform Financial Management




Process: Validate Customer Information; OV6CDiagram: FV - Record and Manage             Design and use of Documents and
Receivable; Activity: Establish Accounts Receivable; ActivityID: A8121; OV5Diagram:     Records
Manage Receivables




Process: Validate Customer Information; OV6CDiagram: FV - Record and Manage             Design and use of Documents and
Receivable; Activity: Establish Accounts Receivable; ActivityID: A8121; OV5Diagram:     Records
Manage Receivables



Process: Award Contract or Acknowledge Order or Issue Modification; OV6CDiagram:        Design and use of Documents and
CSE - Execute Contract; Activity: Establish Sourcing Vehicle; ActivityID: A3223;        Records
OV5Diagram: Conduct Sourcing




Process: Monitor Agreement; OV6CDiagram: CSE - Monitor and Improve Process;             Rights and Obligations
Activity: Monitor Sourcing Execution; ActivityID: A3225; OV5Diagram: Conduct Sourcing


                                                                                        Independent Checks



Process: Generate Pro Forma Entries for Revenue Collections; OV6CDiagram: FV -          Summarization of Accounting Data
Collect; Activity: Manage Collections; ActivityID: A822; OV5Diagram: Perform Treasury
Operations




                                                                         Page 15
                                                                             IG


                                                                                         Independent Checks




Process: Develop or Modify Contract or Order; OV6CDiagram: CSE - Execute Contract;       Design and use of Documents and
Activity: Establish Sourcing Vehicle; ActivityID: A3223; OV5Diagram: Conduct Sourcing    Records


Process: Develop or Modify Contract or Order; OV6CDiagram: CSE - Execute Contract;       Design and use of Documents and
Activity: Establish Sourcing Vehicle; ActivityID: A3223; OV5Diagram: Conduct Sourcing    Records



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: Monitor Contract or Order Performance; OV6CDiagram: CSE - Administer the        Independent Checks
Contract; Activity: Monitor Sourcing Execution; ActivityID: A3225; OV5Diagram: Conduct
Sourcing



Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial       Presentation and Disclosure
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;
OV5Diagram: Perform Financial Management
Process: Monitor Contract or Order; OV6CDiagram: CSE - Administer the Contract;          Design and use of Documents and
Activity: Monitor Sourcing Execution; ActivityID: A3225; OV5Diagram: Conduct Sourcing    Records

Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial   Presentation and Disclosure
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;
OV5Diagram: Perform Financial Management
Process: Generate Interfund Billing; OV6CDiagram: FV - Record and Manage Receivable; Design and use of Documents and
Activity: Manage Billing; ActivityID: A8124; OV5Diagram: Manage Receivables          Records
                                                                                     Presentation and Disclosure
Process: Certify Funds; OV6CDiagram: FV - Manage Execution Fund Account; Activity:   Design and use of Documents and
Manage Execution Fund Account; ActivityID: A832; OV5Diagram: Manage General Ledger Records
Transactions                                                                         Presentation and Disclosure




Process: Monitor Payment; OV6CDiagram: CSE - Manage Supply Chain Entitlement;            Design and use of Documents and
Activity: Monitor Payment; ActivityID: A8144; OV5Diagram: Manage Supply Chain            Records
Entitlement                                                                              Presentation and Disclosure
Process: Generate General Ledger Transactions; OV6CDiagram: FV - Post to General         Rights and Obligations
Ledger; Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General
Ledger Transactions
Process: Formulate Report; OV6CDiagram: AV - Manage Periodic Reporting; Activity:        Design and use of Documents and
Conduct Periodic and Ad-hoc Reporting; ActivityID: A31112; OV5Diagram: Manage            Records
Acquisition Oversight Integration                                                        Presentation and Disclosure




                                                                         Page 16
                                                                              IG


Process: Characterize Data; OV6CDiagram: FV - Define Cost Performance Model;              Adequate Safeguards Over Access
Activity: Define Cost Performance Model; ActivityID: A221; OV5Diagram: Perform            To and Use of Assets and Records
Executive Cost Performance Management




Process: Capture Pro Forma Entries; OV6CDiagram: CSE - Administer the Contract;           Rights and Obligations
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger
Transactions
Process: Monitor Payment; OV6CDiagram: CSE - Manage Supply Chain Entitlement;             Design and use of Documents and
Activity: Monitor Payment; ActivityID: A8144; OV5Diagram: Manage Supply Chain             Records
Entitlement




Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial        Rights and Obligations
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;
OV5Diagram: Perform Financial Management

Process: Maintain Accounts Receivable Balances; OV6CDiagram: FV - Record and              Design and use of Documents and
Manage Receivable; Activity: Manage Accounts Receivable Balance; ActivityID: A8122;       Records
OV5Diagram: Manage Receivables                                                            Presentation and Disclosure
Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial        Design and use of Documents and
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;             Records
OV5Diagram: Perform Financial Management

Process: Characterize Data; OV6CDiagram: FV - Define Cost Performance Model;              Design and use of Documents and
Activity: Define Cost Performance Model; ActivityID: A221; OV5Diagram: Perform            Records
Executive Cost Performance Management
Process: Manage Liabilities; OV6CDiagram: FV - Manage Financial Assets and Liabilities;   Design and use of Documents and
Activity: Manage Liabilities; ActivityID: A811; OV5Diagram: Administer Financial Assets   Records
and Liabilities                                                                           Presentation and Disclosure

Process: Manage Liabilities; OV6CDiagram: FV - Manage Financial Assets and Liabilities; Summarization of Accounting Data
Activity: Manage Liabilities; ActivityID: A811; OV5Diagram: Administer Financial Assets
and Liabilities
Process: Calculate Supply Chain Entitlement; OV6CDiagram: CSE - Manage Supply
Chain Entitlement; Activity: Calculate Supply Chain Entitlement; ActivityID: A8141;
OV5Diagram: Manage Supply Chain Entitlement
Process: Formulate Report; OV6CDiagram: AV - Manage Periodic Reporting; Activity:       Presentation and Disclosure
Conduct Periodic and Ad-hoc Reporting; ActivityID: A31112; OV5Diagram: Manage
Acquisition Oversight Integration



Process: Accept Approved Intragovernmental Order; OV6CDiagram: CSE - Execute              Rights and Obligations
Contract; Activity: Establish Sourcing Vehicle; ActivityID: A3223; OV5Diagram: Conduct
Sourcing




                                                                          Page 17
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Process: Generate Interfund Billing; OV6CDiagram: FV - Record and Manage Receivable; Summarization of Accounting Data
Activity: Manage Billing; ActivityID: A8124; OV5Diagram: Manage Receivables



Process: Accumulate to Model Element; OV6CDiagram: FV - Populate Cost Performance Authorization
Model; Activity: Populate Cost Performance Model; ActivityID: A222; OV5Diagram:   Independent Checks
Perform Executive Cost Performance Management




Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial    Independent Checks
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;
OV5Diagram: Perform Financial Management




Process: Collaboratively Develop or Modify Agreement with Government Supplier;        Rights and Obligations
OV6CDiagram: CSE - Establish Sourcing Vehicle with Government Sources; Activity:
Establish Sourcing Vehicle; ActivityID: A3223; OV5Diagram: Conduct Sourcing



Process: Collaboratively Develop or Modify Agreement with Government Supplier;        Design and use of Documents and
OV6CDiagram: CSE - Establish Sourcing Vehicle with Government Sources; Activity:      Records
Establish Sourcing Vehicle; ActivityID: A3223; OV5Diagram: Conduct Sourcing




Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial    Summarization of Accounting Data
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;
OV5Diagram: Perform Financial Management




Process: Validate Customer Information; OV6CDiagram: FV - Record and Manage           Design and use of Documents and
Receivable; Activity: Establish Accounts Receivable; ActivityID: A8121; OV5Diagram:   Records
Manage Receivables




Process: Validate Customer Information; OV6CDiagram: FV - Record and Manage           Design and use of Documents and
Receivable; Activity: Establish Accounts Receivable; ActivityID: A8121; OV5Diagram:   Records
Manage Receivables



Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial    Design and use of Documents and
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;         Records
OV5Diagram: Perform Financial Management



Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial    Rights and Obligations
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;
OV5Diagram: Perform Financial Management

                                                                                      Independent Checks




                                                                         Page 18
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Process: Monitor Contract or Order Performance; OV6CDiagram: CSE - Administer the        Summarization of Accounting Data
Contract; Activity: Monitor Sourcing Execution; ActivityID: A3225; OV5Diagram: Conduct
Sourcing


                                                                                         Independent Checks




Process: Validate Customer Information; OV6CDiagram: FV - Record and Manage              Design and use of Documents and
Receivable; Activity: Establish Accounts Receivable; ActivityID: A8121; OV5Diagram:      Records
Manage Receivables

Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial       Design and use of Documents and
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;            Records
OV5Diagram: Perform Financial Management


Process: Capture Pro Forma Entries; OV6CDiagram: FV - Post to General Ledger;            Design and use of Documents and
Activity: Post to General Ledger; ActivityID: A833; OV5Diagram: Manage General Ledger    Records
Transactions




Process: Monitor Contract or Order Performance; OV6CDiagram: CSE - Administer the        Independent Checks
Contract; Activity: Monitor Sourcing Execution; ActivityID: A3225; OV5Diagram: Conduct
Sourcing



Process: Monitor Contract or Order; OV6CDiagram: CSE - Administer the Contract;          Design and use of Documents and
Activity: Monitor Sourcing Execution; ActivityID: A3225; OV5Diagram: Conduct Sourcing    Records

Process: Calculate Interest; OV6CDiagram: FV - Record and Manage Receivable; Activity: Design and use of Documents and
Manage Delinquent Debt; ActivityID: A8123; OV5Diagram: Manage Receivables              Records
                                                                                       Presentation and Disclosure




Process: Generate Dunning; OV6CDiagram: FV - Record and Manage Receivable;          Design and use of Documents and
Activity: Manage Accounts Receivable Balance; ActivityID: A8122; OV5Diagram: Manage Records
Receivables                                                                         Summarization of Accounting Data




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




                                                                         Page 19
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Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial   Presentation and Disclosure
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;
OV5Diagram: Perform Financial Management
Process: Generate Interfund Billing; OV6CDiagram: FV - Record and Manage Receivable; Design and use of Documents and
Activity: Manage Billing; ActivityID: A8124; OV5Diagram: Manage Receivables          Records
                                                                                     Presentation and Disclosure


Process: Monitor Payment; OV6CDiagram: CSE - Manage Supply Chain Entitlement;            Design and use of Documents and
Activity: Monitor Payment; ActivityID: A8144; OV5Diagram: Manage Supply Chain            Records
Entitlement                                                                              Presentation and Disclosure
Process: Formulate Report; OV6CDiagram: AV - Manage Periodic Reporting; Activity:        Design and use of Documents and
Conduct Periodic and Ad-hoc Reporting; ActivityID: A31112; OV5Diagram: Manage            Records
Acquisition Oversight Integration                                                        Presentation and Disclosure




Process: Monitor Payment; OV6CDiagram: CSE - Manage Supply Chain Entitlement;            Design and use of Documents and
Activity: Monitor Payment; ActivityID: A8144; OV5Diagram: Manage Supply Chain            Records
Entitlement




Process: Capture Receivable Request Information; OV6CDiagram: FV - Record and            Presentation and Disclosure
Manage Receivable; Activity: Establish Accounts Receivable; ActivityID: A8121;
OV5Diagram: Manage Receivables


Process: Maintain Accounts Receivable Balances; OV6CDiagram: FV - Record and             Design and use of Documents and
Manage Receivable; Activity: Manage Accounts Receivable Balance; ActivityID: A8122;      Records
OV5Diagram: Manage Receivables                                                           Presentation and Disclosure
Process: Capture Financial Transaction Report; OV6CDiagram: FV - Perform Financial       Design and use of Documents and
Reporting; Activity: Manage Financial Reporting Requirement; ActivityID: A84;            Records
OV5Diagram: Perform Financial Management

Process: Accept Approved Intragovernmental Order; OV6CDiagram: CSE - Execute             Rights and Obligations
Contract; Activity: Establish Sourcing Vehicle; ActivityID: A3223; OV5Diagram: Conduct
Sourcing



Process: Maintain Accounts Receivable Balances; OV6CDiagram: FV - Record and          Design and use of Documents and
Manage Receivable; Activity: Manage Accounts Receivable Balance; ActivityID: A8122;   Records
OV5Diagram: Manage Receivables                                                        Presentation and Disclosure
Process: Generate Interfund Billing; OV6CDiagram: FV - Record and Manage Receivable;  Design and use of Documents and
Activity: Manage Billing; ActivityID: A8124; OV5Diagram: Manage Receivables           Records
                                                                                      Presentation and Disclosure
Process: Administer the Contract; OV6CDiagram: CSE - Manage Sales and Procurement; Rights and Obligations
Activity: Monitor Sourcing Execution; ActivityID: A3225; OV5Diagram: Conduct Sourcing

Process: Record and Manage Receivable; OV6CDiagram: FV - Manage Financial Assets         Valuation of Recorded Amounts
and Liabilities; Activity: Manage Accounts Receivable Balance; ActivityID: A8122;
OV5Diagram: Manage Receivables




                                                                          Page 20
                                                                           IG


Process: Prepare Reimbursable Bill; OV6CDiagram: FV - Record and Manage                Design and use of Documents and
Receivable; Activity: Manage Billing; ActivityID: A8124; OV5Diagram: Manage            Records
Receivables
Process: Receive Collection Receipts; OV6CDiagram: FV - Collect; Activity: Manage
Collections; ActivityID: A822; OV5Diagram: Perform Treasury Operations
Process: Generate Interfund Billing; OV6CDiagram: FV - Record and Manage Receivable;   Design and use of Documents and
Activity: Manage Billing; ActivityID: A8124; OV5Diagram: Manage Receivables            Records



Process: Calculate Allowance for Loss on Public Receivable; OV6CDiagram: FV - Record Design and use of Documents and
and Manage Receivable; Activity: Manage Accounts Receivable Balance; ActivityID:     Records
A8122; OV5Diagram: Manage Receivables                                                Presentation and Disclosure


Process: Formulate Report; OV6CDiagram: AV - Manage Periodic Reporting; Activity:      Presentation and Disclosure
Conduct Periodic and Ad-hoc Reporting; ActivityID: A31112; OV5Diagram: Manage
Acquisition Oversight Integration




                                                                       Page 21
                                                                            IG


Sources


Source: DoDFMR, Vol 6B, Ch 10; Source Date: 9/1/2008; Source Number: 100206;
102002.H.5
Source: JFMIP SR-03-01; Source Date: 1/1/2003; Source Number: IER-7
Source: Revised TFM Vol I, Part 2, Ch 4700, (Transmittal Letter No. 650); Source Date:
6/1/2010; Source Number: Part 2-4700, Sec 4705.75
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D; VI.A
Source: DoDFMR, Vol 5, Ch 24; Source Date: 6/1/2010; Source Number: 240403.D
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 130502.A
Source: JFMIP-SR-02-01; Source Date: 11/1/2001; Source Number: Pg 49
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: PMA-01
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Source: DoDFMR, Vol 4, Ch 9; Source Date: 8/1/2009; Source Number: 090201.H
Source: DoDFMR, Vol 5, Ch 24; Source Date: 6/1/2010; Source Number: 240403.A; Fig
24-4
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1305
Source: SFFAS-1; Source Date: 3/1/1993; Source Number: Para 24; 74
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.B; VI
Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.06.15
Source: DoDFMR, Vol 6A, Ch 6; Source Date: 4/1/2011; Source Number: 060203.B
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1303; 130801
Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: IER-5 & 7
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.E

Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.07.01
Source: DoDFMR, Vol 5, Ch 24; Source Date: 6/1/2010; Source Number: 240403
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBA-08/09; PME-
02;PMD-45
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D, VI.A.1-3




Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 08.03.45
Source: DoDFMR, Vol 5, Ch 24; Source Date: 6/1/2010; Source Number: Figure 24-4. Pg
24-21
Source: JFMIP-SR-02-02; Source Date: 6/1/2002; Source Number: Pg 23
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D; VI
Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.03.27
Source: DoDFMR, Vol 4, Ch 9; Source Date: 8/1/2009; Source Number: 090201.H
Source: DoDFMR, Vol 5, Ch 24; Source Date: 6/1/2010; Source Number: 240403
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMB-04, SMD-07
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.A.1, B

Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1301; 130503
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: II.C; III.A.1; III B.1 & 2; III C.

Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1303; 130801
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D

Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.10.01
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1303; 130801
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D




                                                                        Page 22
                                                                         IG


Source: DoDFMR, Vol 6B, Ch 10; Source Date: 9/1/2008; Source Number: 102102.B
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1303; 130801
Source: DoDFMR, Vol 6B, Ch 6; Source Date: 5/1/2009; Source Number: 060303.D.5 &
E.2
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: V

Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.08.01
Source: OFFM NO-0106; Source Date: 1/1/2006; Source Number: RMA-01
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: VI.A1,2 & 3
Source: DoDFMR, Vol 4, Ch 9; Source Date: 8/1/2009; Source Number: 090202
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 130803
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-06; FBC-09
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III; VII
Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 01.01.002
Source: DoDFMR Vol 1, Ch 3; Source Date: 10/1/2008; Source Number: 030201.C
Source: DoDFMR, Vol 1, Ch 7; Source Date: 6/1/2009; Source Number: 0704
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: GLB-01-07: GLC-01-
07; GLE-01-03
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.E
Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 06.05.11
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1303; 130801
Source: SFFAS-4; Source Date: 6/8/2008; Source Number: Para 109
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D

Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.02.29
Source: DoDFMR, Vol 4, Ch 3; Source Date: 11/1/2009; Source Number: 030501
Source: SFFAS-1; Source Date: 6/1/2008; Source Number: Para 43
Source: JFMIP-SR-03-02; Source Date: 8/1/2003; Source Number: Pg 40


Source: DoDFMR Vol 04, Ch 09; Source Date: 8/1/2009; Source Number: 090201.H
Source: SFFAS-1; Source Date: 3/1/1993; Source Number: Para 82

Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: BG-6
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: RMB-14

Source: JFMIP SR-02-02; Source Date: 6/1/2002; Source Number: pg 22




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: PMD-46


Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FME-24


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




                                                                      Page 23
                                                                          IG


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




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: PMD-43


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




Source: DoDFMR Vol 04, Ch 18; Source Date: 7/1/1999; Source Number: 180201.C.2
Source: SFFAS-7; Source Date: 6/1/2008; Source Number: Para 73


Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: DM-2


Source: OMB Circular A-25 Revised; Source Date: ; Source Number: paragraph 6. d
Source: SFFAS-7; Source Date: 6/1/2008; Source Number: Para 46 (a)


Source: DoDFMR, Vol 3, Ch 11; Source Date: 11/1/2010; Source Number: 110215;
111404.A.1; 111405.A.1

Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: PMB-02
Source: SFFAS-1; Source Date: 3/1/1993; Source Number: Para 77


Source: DoDFMR Vol 04, Ch 03; Source Date: 9/1/2009; Source Number: 030504.C, .D
Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: RMP-6




Source: SFFAS-7; Source Date: 6/1/2008; Source Number: Para 46 (c)




Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2007; Source Number: 08.01.01
Source: OFFM NO-0106; Source Date: 1/1/2006; Source Number: FMC-01




                                                                      Page 24
                                                                            IG


Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2007; Source Number: 05.03.03
Source: DoD 4000.25-10-M; Source Date: 6/1/2005; Source Number: C3.2
Source: DoD 4000.25-7-M; Source Date: 5/1/2007; Source Number: C2.2.3.1; C6
Source: DoDFMR Vol 4, Ch 3; Source Date: 11/1/2009; Source Number: 030504.B
Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: RMP-6
Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.02.60
Source: DoDFMR, Vol 10, Ch 18; Source Date: 12/1/2010; Source Number: 180704.C
Source: DoDFMR, Vol 4, Ch 3; Source Date: 11/1/2009; Source Number: 030504; 030505
Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: DM-7
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: Para VII,C 2 b.

Source: DoDFMR, Vol 6B, Ch 10; Source Date: 9/1/2008; Source Number: 100206;
102002.H.5
Source: JFMIP SR-03-01; Source Date: 1/1/2003; Source Number: IER-7
Source: Revised TFM Vol I, Part 2, Ch 4700, (Transmittal Letter No. 650); Source Date:
6/1/2010; Source Number: Part 2-4700, Sec 4705.75
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D VI.A
Source: DoDFMR, Vol 5, Ch 24; Source Date: 6/1/2010; Source Number: 240403.D
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 130502.A
Source: I TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.B, C; VI.A
Source: JFMIP-SR-02-01; Source Date: 11/1/2001; Source Number: Pg 49
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: RMA-01
Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.08.01
Source: DoDFMR, Vol 4, Ch 3; Source Date: 11/1/2009; Source Number: 030102
Source: DoDFMR, Vol 5, Ch 24; Source Date: 6/1/2010; Source Number: 240403.A; Fig
24-4
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1305
Source: SFFAS-1; Source Date: 3/1/1993; Source Number: Para 24; 42
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.C; VI
Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.06.15
Source: DoDFMR, Vol 6A, Ch 6; Source Date: 4/1/2011; Source Number: 060203.B
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1303; 130801
Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: IER-5 & 7
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.E

Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.07.01
Source: DoDFMR, Vol 5, Ch 24; Source Date: 11/1/2009; Source Number: 240403
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBA-08/09;PME-
02;PMD-45
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D, VI.A.1-3




Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 08.03.45
Source: DoDFMR, Vol 5, Ch 24; Source Date: 6/1/2010; Source Number: Figure 24-4. Pg
24-21
Source: JFMIP-SR-02-02; Source Date: 6/1/2002; Source Number: Pg 23
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D; VI
Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.03.27
Source: DoDFMR, Vol 5, Ch 24; Source Date: 6/1/2010; Source Number: 240403
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: SMB-04, SMD-07
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.A.1, C

Source: 1TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: II.C; III.A.1; III.C.1 & 2; III C
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1301; 130503

Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1303; 130801
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D




                                                                        Page 25
                                                                         IG


Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.10.01
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1303; 130801
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D

Source: DoDFMR, Vol 6B, Ch 10; Source Date: 9/1/2008; Source Number: 102102.B
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1303; 130801
Source: DoDFMR, Vol 6B, Ch 6; Source Date: 5/1/2009; Source Number: 060303.D.5 &
E.2
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: V

Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.08.01
Source: I TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: VI.A1,2 & 3
Source: OFFM NO-0106; Source Date: 1/1/2006; Source Number: RMA-01
Source: DoDFMR, Vol 4, Ch 3; Source Date: 11/1/2009; Source Number: 030505
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 130803
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: FBC-06; FBC-09
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III; VII
Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 01.01.002
Source: DoDFMR Vol 1, Ch 3; Source Date: 10/1/2008; Source Number: 030201.C.
Source: DoDFMR, Vol 1, Ch 7; Source Date: 6/1/2009; Source Number: 0704
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: TLC-05; GLB-01-07:
GLC-01-07; GLE-01-03
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.E
Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 06.05.11
Source: DoDFMR, Vol 6B, Ch 13; Source Date: 6/1/2009; Source Number: 1303; 130801
Source: SFFAS-4; Source Date: 6/1/2008; Source Number: Para 109
Source: TFM Bulletin No. 2007-03, Attachment 1; Source Date: 10/1/2006; Source
Number: III.D

Source: JFMIP-SR-03-02; Source Date: 8/1/2003; Source Number: Pg 40


Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.01.14
Source: DoDFMR, Vol 4, Ch 16; Source Date: 12/1/2009; Source Number: 160203;
160402; 160204; 160403
Source: SFFAS - 7; Source Date: 4/1/1996; Source Number: Para 36 d; 154-160




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: RMB-26




Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 05.02.29
Source: DoDFMR, Vol 4, Ch 3; Source Date: 11/1/2009; Source Number: 030501
Source: SFFAS-1; Source Date: 3/1/1993; Source Number: Para 43; 99




                                                                      Page 26
                                                                          IG


Source: DoDFMR Vol 04, Ch 03; Source Date: 9/1/2009; Source Number: 030501
Source: SFFAS-1; Source Date: 3/1/1993; Source Number: Para 56

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




Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: PMD-46


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




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




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




Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: DM-2


Source: OMB Circular A-25 Revised; Source Date: ; Source Number: paragraph 6. d
Source: SFFAS-7; Source Date: 6/1/2008; Source Number: Para 46 (a)


Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2011; Source Number: 04.37.01
Source: DoDFMR Vol 4, Ch 3; Source Date: 11/1/2009; Source Number: 030502.A
Source: JFMIP-SR-03-02; Source Date: 8/1/2003; Source Number: Pg 59



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


Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: BG-6
Source: OFFM-NO-0106; Source Date: 1/1/2006; Source Number: RMB-14

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


Source: DoDFMR Vol 04, Ch 18; Source Date: 7/1/1999; Source Number: 180402.A.3
Source: SFFAS-7; Source Date: 6/1/2008; Source Number: Para 36 (d)




                                                                      Page 27
                                                                         IG


Source: DoDFMR Vol 04, Ch 03; Source Date: 9/1/2009; Source Number: 030504.C, .D
Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: RMP-6



Source: DFAS 7900.4G, Ver 6.0; Source Date: 1/1/2007; Source Number: 05.03.03
Source: DoD 4000.25-5-M; Source Date: 6/1/2005; Source Number: C3.2
Source: DoD 4000.25-7-M; Source Date: 5/1/2007; Source Number: C2.2.3.1; C6
Source: DoDFMR Vol 4, Ch 3; Source Date: 11/1/2009; Source Number: 030504.B
Source: JFMIP-SR-03-01; Source Date: 1/1/2003; Source Number: RMP-6
Source: DoDFMR Vol 4, Ch 3; Source Date: 11/1/2009; Source Number: 030306.B
Source: DoDFMR Vol 4, Ch 3; Source Date: 11/1/2009; Source Number: 030505.A.1
Source: DoDFMR Vol 4, Ch 3; Source Date: 10/1/2008; Source Number: Annex 1; A.1
Source: SFFAS-7; Source Date: 4/1/1996; Source Number: Para 131

Source: SFFAS-7; Source Date: 6/1/2008; Source Number: Para 46 (c)




                                                                     Page 28
                                                Business_Rules


Functional Area     Published in   Unique ID    Func Rqmt   Func Rqmt   Business Rule
                    Release #                   Unique ID   Parent ID   Title/Name
Intragovernmental   4              IG-BR-0030   N/A         N/A

Intragovernmental   4              IG-BR-0038   N/A         N/A

Intragovernmental   4              IG-BR-0110   N/A         N/A         Intragovernmental
                                                                        Accounting Rules for
                                                                        Transfers

Intragovernmental   4              IG-BR-0111   N/A         N/A         Intragovernmental
                                                                        Accounting Rules for
                                                                        Transfers
Intragovernmental   4              IG-BR-0112   N/A         N/A         Intragovernmental
                                                                        Accounting Rules for
                                                                        Transfers
Intragovernmental   4              IG-BR-0114   N/A         N/A         Procurement
                                                                        Requirements




Intragovernmental   4              IG-BR-0115   N/A         N/A         Resolving
                                                                        Intragovernmental
                                                                        Disputes and Major
                                                                        Differences


Intragovernmental   4              IG-BR-0116   N/A         N/A         Resolving
                                                                        Intragovernmental
                                                                        Disputes and Major
                                                                        Differences
Intragovernmental   4              IG-BR-0117   N/A         N/A         Resolving
                                                                        Intragovernmental
                                                                        Disputes and Major
                                                                        Differences




Intragovernmental   4              IG-BR-0118   IGS-0770


Intragovernmental   4              IG-BR-0120                           Intragovernmental
                                                                        Accounting Rules for
                                                                        Exchange Transactions


Intragovernmental   4              IG-BR-0121                           Intragovernmental
                                                                        Accounting Rules for
                                                                        Exchange Transactions




Intragovernmental   4              IG-BR-0122                           Intragovernmental
                                                                        Accounting Rules for
                                                                        Exchange Transactions




                                                      Page 29
                                     Business_Rules


Intragovernmental   4   IG-BR-0123                         Intragovernmental
                                                           Accounting Rules for
                                                           Exchange Transactions

Intragovernmental   7   IG-BR-0124   IGS-0002   IGB-0002   Intragovernmental
                                                           Accounting Rules for
                                                           Exchange Transactions

Intragovernmental   7   IG-BR-0125   IGB-0002   IGS-0002   Intragovernmental
                                                           Accounting Rules for
                                                           Exchange Transactions

Intragovernmental   7   IG-BR-0126   IGB-0002   IGS-0002   Intragovernmental
                                                           Accounting Rules for
                                                           Exchange Transactions

Intragovernmental   7   IG-BR-0127   IGB-0799   IGB-0799   Interfund




Intragovernmental   7   IG-BR-0128   IGB-0002




                                          Page 30
                                                                        Business_Rules


Business Rule Description                                                                        DFAS Process Name

A seller must not bill amounts by line item, in quantity or dollars, in excess of the amount
on the relevant line item on a contract or order.
For intragovernmental transactions, the Treasury Document Reference Number must be               Prepare Ready to Pay File
assigned to each detail disbursement transaction initiated by the buyer.
In the case of transfers, the “Transfer From” or paying entity dictates the nature of the
transfer. The transferor must communicate with the transferee to ensure consistent
reporting by USSGL accounts. Proprietary accounts shall be included in the
nonexpenditure transfer request.
Transferors shall establish procedures to ensure that transfers are acknowledged and
recorded by the transferee in a timely manner.

The Department of the Treasury shall establish mechanisms for providing Nonexpenditure
Transfer Authorizations (SF 1151s) and Warrants to the respective agencies in a timely
manner.
The following shall be included in an intragovernmental agreement/order: 1. Trading
Partners that acquire goods or services from another Federal agency and Federal
agencies that provide goods and services to another Federal agency must obtain and use
a BPN unique business location identifier. 2. Trading Partners must register their BPN
numbers in the BPN Federal Register (FedReg). Trading Partners are responsible for the
accuracy of their respective BPN registration data in FedReg, and must access FedReg at
least annually to validate/update their BPN data. 3. The agreement/order shall include: a.
The common agreement number (order number) and the funding source. b. The TAS for
both Trading Partners. c. The BETC for both Trading Partners. d. The effective date and
duration of the agreement, to include the expiration of the funding source. e. The amount
and the method of payment. f. The BPN number for both Trading Partners. g. The
method and frequency of performance (revenue and expenses) reporting. h. If applicable,
provisions for advance payments and method of liquidating such advance. i. The parties’
right to modify, cancel, or terminate the agreement. j. An alternative Dispute Resolution
Disputes resolution shall involve (1) the program offices, (2) the accounting offices, (3) the
contracting officer, and (4) the agency’s Chief Financial Officer (CFO), as appropriate.
Disputes shall be documented in writing with clear reasons for the dispute. A
memorandum of agreement will be signed by the CFOs of each department and agency to
acknowledge that department’s or agency’s active participation in the dispute resolution
process.
Trading Partners shall not chargeback or reject transactions that comply with these Rules.
Further, new transactions shall not be created to circumvent these Rules. Transactions
that comply with these Rules, but are disputed, shall be resolved as delineated in
paragraph C, below.
Disputes are of two types: accounting treatment (e.g., of advances, nonexpenditure
transfers) and contractual (e.g., payment, collection, interagency agreement). 1. If
intragovernmental differences result from differing accounting treatment, the Trading
Partners have 60 calendar days from the date that (1) the difference is identified in the
Material Differences Report (Attachment 2), or (2) a charge is disputed, whichever comes
first, to agree on the treatment of an accounting entry. If agreement cannot be reached,
both Trading Partners’ CFOs shall request that a final decision be rendered by the CFOs
Council’s Intragovernmental Dispute Resolution Committee established for this purpose.
The Committee may at its discretion refer disputes or differences to the Accounting and
Auditing Policy Committee (AAPC) established by the Federal Accounting Standards
Advisory Board. The Committee or the AAPC shall render a decision within 90 calendar
days of receiving the request. The decision will be final and both Trading Partners will then
adjust their accounting records to reflect that decision. 2. If intragovernmental differences
result from contractual disputes, the Trading Partners have 60 calendar days from the date
The system shall utilize Intragovernmental Payment and Collection (IPAC) to support
payment or collection of all Level 1 (DoD to Federal) intragovernmental transactions.

The Buyer shall, at least quarterly, accrue expenses, either upon receipt of performance       Evaluate Liability Information
data or upon applying an estimation methodology, as agreed upon in the order. The Buyer
may verify that such performance has been accrued by the Seller by monitoring the
Material Differences Report (Attachment 2) produced by the Department of the Treasury,
or by other communication protocol.
The Buyer shall monitor the activity and age of an order. For obligation/payable balances Maintain Entitlement Information
that have shown no activity for more than 180 days, the Buyer shall determine the reason
for the lack of activity on the order. Once the Buyer determines that an order has been
fulfilled, the Buyer will inform the Seller that the order will be deobligated within 30 days.
However, if the Seller provides proof of continuing, or unbilled work, an order’s
unliquidated obligation/payable balances shall remain available for use and shall be
reflected as such in both the Buyer’s and Seller’s respective accounting systems.

The Buyer shall record advance payments as an asset.




                                                                              Page 31
                                                                     Business_Rules


The Buyer shall liquidate the asset (advance payment) and record an expense upon           Liquidate Progress Payments,
receiving notice of performance or billings, as required by the order.                     Advances and Pre Payments


The Seller shall at least quarterly, accrue revenue consistent with generally accepted     Monitor Contract or Order
accounting principles and as agreed upon in the order. The Seller may verify that the      Performance
Buyer has acknowledged its performance by monitoring the Material Differences Report,
or by other communication protocol.
An intragovernmental order shall contain the Business Rules identified in 1 TFM Bulletin   Perform Daily Activity
No. 2007-03, Attachment 1, Oct 2007


An intragovernmental order shall contain the mandatory data elements identified in 1 TFM Perform Daily Activity
Bulletin No. 2007-03, Attachment 1, Oct 2007.


Each DoD and DoD Trading Partner must employ the uniform procedures and exchange           Intergovernmental Transactions
data in accordance with the Defense Logistics Management System.


The Buyer shall at least quarterly, accrue expenses, either upon receipt of performance Monitor Contract or Order
data or upon applying an estimation methodology, as agreed upon in the order. The Buyer Performance
may verify that such performance has been accrued by the Seller by monitoring the
Material Differences Report produced by the Department of the Treasury, or by other
communication protocol.




                                                                           Page 32
                                                                      Business_Rules


BEA Mappings                                                                                 Internal Control Activities

Process: Prepare Reimbursable Bill; OV6CDiagram: ; Activity: Manage Billing; ActivityID: ;   Design and use of Documents and
OV5Diagram: FV - Record and Manage Receivable                                                Records
Process: Manage Entitlement; OV6CDiagram: ; Activity: Manage Entitlement; ActivityID: ;      Design and use of Documents and
OV5Diagram: FV - Manage Financial Assets and Liabilities                                     Records
Process: Process Intra-Governmental Payment and Collection; OV6CDiagram: ; Activity:         Segregation of Duties
Manage Disbursements; ActivityID: ; OV5Diagram: FV - Disburse


Process: Capture Treasury Confirmation Data; OV6CDiagram: ; Activity: Manage           Rights and Obligations
Execution with Treasury; ActivityID: ; OV5Diagram: FV - Manage Execution with Treasury

Process: Process Intra-Governmental Payment and Collection; OV6CDiagram: ; Activity:         Design and use of Documents and
Manage Disbursements; ActivityID: ; OV5Diagram: FV - Disburse                                Records

Process: Collaboratively Develop or Modify Agreement with Government Supplier;               Design and use of Documents and
OV6CDiagram: ; Activity: Establish Sourcing Vehicle; ActivityID: ; OV5Diagram: CSE -         Records
Establish Sourcing Vehicle with Government Sources




Process: Monitor Contract or Order Performance; OV6CDiagram: ; Activity: Monitor
Sourcing Execution; ActivityID: ; OV5Diagram: CSE - Administer the Contract




Process: Monitor Contract or Order Performance; OV6CDiagram: ; Activity: Monitor
Sourcing Execution; ActivityID: ; OV5Diagram: CSE - Administer the Contract


Process: Monitor Contract or Order Performance; OV6CDiagram: ; Activity: Monitor
Sourcing Execution; ActivityID: ; OV5Diagram: CSE - Administer the Contract




Process: Process Intra-Governmental Payment and Collection; OV6CDiagram: ; Activity:         Design and use of Documents and
Manage Disbursements; ActivityID: ; OV5Diagram: FV - Disburse                                Records

Process: Evaluate Liability Information; OV6CDiagram: ; Activity: Manage Liabilities;        Rights and Obligations
ActivityID: ; OV5Diagram: FV - Manage Liabilities



Process: Manage Entitlement; OV6CDiagram: ; Activity: Manage Entitlement; ActivityID: ;      Rights and Obligations
OV5Diagram: FV - Manage Financial Assets and Liabilities




Process: Generate Pre Payment Pro Forma Entries; OV6CDiagram: ; Activity: Manage             Design and use of Documents and
Disbursements; ActivityID: ; OV5Diagram: FV - Disburse                                       Records




                                                                            Page 33
                                                                     Business_Rules


Process: Maintain Accounts Payable Balance; OV6CDiagram: ; Activity: Manage                 Design and use of Documents and
Liabilities; ActivityID: ; OV5Diagram: FV - Manage Liabilities                              Records


Process: Monitor Contract or Order Performance; OV6CDiagram: FV - Manage Financial
Assets and Liabilities; Activity: Monitor Sourcing Execution; ActivityID: A3225;
OV5Diagram: Conduct Sourcing

Process: Monitor Contract or Order; OV6CDiagram: FV - Manage Financial Assets and
Liabilities; Activity: Monitor Sourcing Execution; ActivityID: A3225; OV5Diagram: Conduct
Sourcing

Process: Monitor Contract or Order; OV6CDiagram: FV - Manage Financial Assets and
Liabilities; Activity: Monitor Sourcing Execution; ActivityID: A3225; OV5Diagram: Conduct
Sourcing

Process: Match Obligating Document, Acceptance and Payment Request; OV6CDiagram:
CSE - Calculate Supply Chain Entitlement; Activity: Calculate Supply Chain Entitlement;
ActivityID: A8141; OV5Diagram: Manage Supply Chain Entitlement

Process: Monitor Contract or Order Performance; OV6CDiagram: FV - Manage Financial
Assets and Liabilities; Activity: Monitor Sourcing Execution; ActivityID: A3225;
OV5Diagram: Conduct Sourcing




                                                                           Page 34
                                                                  Business_Rules


Sources

Source: IGTS; Source Date: ; Source Number: 82665

Source: BEA 4.1 Business Rule; Source Date: ; Source Number:
Source: IGTS; Source Date: ; Source Number: 82673
Source: TFM, Bulletin No. 2007-03, Vol 1, Nov 15, 2006; Source Date: ; Source Number:
Attachment 1, V.A


Source: TFM, Bulletin No. 2007-03, Vol 1, Nov 15, 2006; Source Date: ; Source Number:
Attachment 1, V.B

Source: TFM, Bulletin No. 2007-03, Vol 1, Nov 15, 2006; Source Date: ; Source Number:
Attachment 1, V.C

Source: TFM, Bulletin No. 2007-03, Vol 1, Nov 15, 2006; Source Date: ; Source Number:
Attachment 1, VI.A




Source: TFM, Bulletin No. 2007-03, Vol 1, Nov 15, 2006; Source Date: ; Source Number:
Attachment 1, VII.A




Source: TFM, Bulletin No. 2007-03, Vol 1, Nov 15, 2006; Source Date: ; Source Number:
Attachment 1, VII.B


Source: TFM, Bulletin No. 2007-03, Vol 1, Nov 15, 2006; Source Date: ; Source Number:
Attachment 1, VII.C




Source: TFM Bulletin, 2007-03, Attachment 1, II.E.1; Source Date: ; Source Number: OMB
Circular 07-03

Source: TFM, Bulletin No. 2007-03, Vol 1, Nov 15, 2006; Source Date: ; Source Number:
Attachment 1, III.B.1



Source: TFM, Bulletin No. 2007-03, Vol 1, Nov 15, 2006; Source Date: ; Source Number:
Attachment 1, III.B.2




Source: TFM, Bulletin No. 2007-03, Vol 1, Nov 15, 2006; Source Date: ; Source Number:
Attachment 1, III.B.3




                                                                        Page 35
                                                                  Business_Rules


Source: TFM, Bulletin No. 2007-03, Vol 1, Nov 15, 2006; Source Date: ; Source Number:
Attachment 1, III.B.3


Source: TFM, Bulletin No. 2007-03, Vol 1; Source Date: 10/1/2007; Source Number:
Attachment 1, III.C.1


Source: TFM, Bulletin No. 2007-03, Vol 1; Source Date: 10/1/2007; Source Number:
Attachment 1


Source: TFM, Bulletin No. 2007-03, Vol 1; Source Date: 10/1/2007; Source Number:
Attachment 1


Source: BEA 5.0 Business Rules; Source Date: 3/1/2008; Source Number:
Source: DoD 4000.25-7-M; Source Date: 5/1/2007; Source Number: C6.


Source: TFM Bulletin No. 2007-03, Vol 1; Source Date: 10/1/2007; Source Number:
Attachment 1.111.B.1




                                                                        Page 36
                                                                      Best_Practices


Unique ID    BPTitle                               Practice                                   BPSource

IG-BP-0001                                         Utilize a centralized drill-down tool
                                                   for accumulating supplemental
                                                   external reporting data (e.g. data
                                                   analysis, analysis of other liabilities,
                                                   etc.)
IG-BP-0002   Advanced Costing Methodologies        Implement modern/advanced
                                                   costing methodologies (i.e. Activity-
                                                   Based Cost/Management). Improve
                                                   ability to compare costs across
                                                   organizations. Improve
                                                   management decision-making by
                                                   providing more accurate and more
                                                   useful cost information. Enabling
                                                   more accurate analysis of cost
                                                   drivers. Provide full cost of
                                                   programs, processes and other
                                                   outputs. More accurate cost rates
                                                   to ensure full reimbursement of
                                                   costs. Provide multiple views of
                                                   cost to improve management
                                                   decision making.

IG-BP-0003   Approval Thresholds                   Approval thresholds based on level
                                                   of authority. Approval thresholds
                                                   should be created based on the
                                                   responsibilities of each
                                                   organizational level. Provides an
                                                   additional level of control on
                                                   spending.
IG-BP-0004   Business/Economic Modeling            Business/Economic models assist
                                                   in translating non-financial metrics
                                                   to financial results. Business or
                                                   economic models (such as those
                                                   created in the cost accounting
                                                   process) could facilitate the
                                                   development of the budget
                                                   tremendously. Scenarios based on
                                                   varying levels of performance output
                                                   could be performed that provide a
                                                   range of budget estimates fairly
                                                   quickly.
IG-BP-0005   Capacity Management                   Capacity management is a practice
                                                   aimed at improving how resources
                                                   are utilized. The aim is to increase
                                                   efficiency by minimizing idle
                                                   capacity. It involves collecting
                                                   information on how assets and
                                                   resources are being used,
                                                   determining where there is idle
                                                   capacity, and making decisions on
                                                   what and where resources and
                                                   assets need to be employed to best
                                                   meet demands upon them. Capacity
                                                   management would also involve
                                                   determining what levels of
                                                   resources should be available, and
                                                   what capacities are required to meet
                                                   current, future, and emergency
                                                   needs.
IG-BP-0006   Central Control of Accounting Policy Establish a single point of control for
             and Guidance                         accounting policy and guidance.
                                                  Changes to accounting policy and
                                                  guidance need to be communicated
                                                  in a timely and effective manner. A
                                                  single interpretation of policy and
                                                  guidance needs to be developed
                                                  and communicated through a single
                                                  point of control.




                                                                           Page 37
                                                                     Best_Practices


IG-BP-0006   Central Control of Accounting Policy Establish a single point of control for
             and Guidance                         accounting policy and guidance.
                                                  Changes to accounting policy and
                                                  guidance need to be communicated
                                                  in a timely and effective manner. A
                                                  single interpretation of policy and
                                                  guidance needs to be developed
                                                  and communicated through a single
                                                  point of control.

IG-BP-0007   Centralize Validation                 Establish centralized validation
             Tables/Controls                       tables and controls to ensure
                                                   validation of information at the
                                                   source.
IG-BP-0007   Centralize Validation                 Establish centralized validation
             Tables/Controls                       tables and controls to ensure
                                                   validation of information at the
                                                   source.
IG-BP-0008   Consistent Cost Estimating            Establish consistent cost estimating
             Techniques                            techniques to ensure consistent
                                                   cost estimates by applying
                                                   standard/appropriate estimating
                                                   techniques. Improve visibility of
                                                   costs. Provide Leading indicators of
                                                   performance for management.

IG-BP-0009   Contingency Budgeting                 Budget for contingency at program
                                                   level. Currently contingency
                                                   budgets are not allowed, and it is
                                                   common practice to inflate DoD
                                                   budgets and skim money as it is
                                                   allocated to provide contingency
                                                   funds. It is a Leading Practice to
                                                   include a contingency percent
                                                   based upon the risks associated
                                                   with the project. Related to this is
                                                   the establishment of contingency
                                                   budgets for emergency op plans
                                                   such as wars and unplanned threat
                                                   responses.
IG-BP-0010   Control Funds at the Transaction      Purchase Contract (PC) / Purchase
             Level                                 Contract Line (PCL) is required and
                                                   generated for discrete segments of
                                                   the procurement. Authorization to
                                                   begin work by a vendor is only
                                                   provided via a Purchase Contract
                                                   and a PC cannot be issued without
                                                   an assigned commitment.
                                                   Payments will be allocated to an
                                                   appropriate PCL, eliminating need
                                                   for reconciliation, and reducing
                                                   disbursement research and rework,
                                                   improves timeliness of payments,
                                                   and overall funds management.
                                                   Vendor invoicing of the Dept of
                                                   Defense will be at the PC or PCL
                                                   level facilitating the automated
                                                   matching and payment process, as
                                                   appropriate.




                                                                          Page 38
                                                               Best_Practices


IG-BP-0011   Cost Assignment                 With the advent of advanced
                                             costing techniques, such as activity
                                             based costing, minimizing cost
                                             distortion is accomplished by
                                             assigning costs rather than
                                             allocating them. When assigning
                                             costs, the relationship between the
                                             processes and outputs that
                                             consume the cost of resources such
                                             as personnel, facilities, and materiel
                                             is examined. This relationship helps
                                             determine factors, or "drivers", to
                                             use to best distribute the costs of
                                             resources to the appropriate
                                             processes and outputs. Allocation or
                                             an even spreading of resource costs
                                             to the outputs and processes that
                                             consume them, is a less desirable
                                             method, but may be used when cost
                                             relationships are excessively difficult
                                             to determine or measure.

IG-BP-0012   Cost Modeling                   Cost Models provide meaningful
                                             information by more accurately
                                             reflecting the actual cost flows that
                                             occur within and between
                                             organizations. Not only does this
                                             ensure costs are more accurately
                                             determined for processes and
                                             outputs, it also helps identify the
                                             causes of those costs. More
                                             thorough cost analysis of variances
                                             is facilitated as is cost-benefit
                                             analysis and the derivation of other
                                             managerial cost information.


IG-BP-0013   Cost/Benefit Analysis           Establish Cost/Benefit analysis as
                                             component of structure change
                                             process.
IG-BP-0014   Data Management At The Source   Establish single point of data entry,
                                             validation and correction at the
                                             source. Establish, at the source
                                             process level, a clear line of
                                             accountability for the integrity of
                                             data recorded.
IG-BP-0014   Data Management At The Source   Establish single point of data entry,
                                             validation and correction at the
                                             source. Establish, at the source
                                             process level, a clear line of
                                             accountability for the integrity of
                                             data recorded.
IG-BP-0015   Data Visualization              A representation of operations
                                             reality as graphs, maps, meters,
                                             traffic lights, or other symbols and
                                             metaphors. Data visualization can
                                             provide an intuitive understanding of
                                             basic information. Used in business
                                             today as an executive "dashboard"
                                             or scorecard.

IG-BP-0016   Drill Down Capability           Ability to identify a transaction from
                                             summarized data and trace
                                             transaction back to its source for
                                             research or review purposes. Also,
                                             vice versa (i.e. trace a transaction to
                                             the summarized data level).




                                                                     Page 39
                                                                  Best_Practices


IG-BP-0016   Drill Down Capability             Ability to identify a transaction from
                                               summarized data and trace
                                               transaction back to its source for
                                               research or review purposes. Also,
                                               vice versa (i.e. trace a transaction to
                                               the summarized data level).

IG-BP-0017   Document Imaging                  Financial documents are digitally
                                               scanned (using a contractor) and
                                               stored in an electronic data
                                               repository.
IG-BP-0018   Electronic Billing                Perform electronic billing. Provide
                                               bills and invoices in hard and/or soft
                                               copy.
IG-BP-0018   Electronic Billing                Perform electronic billing. Provide
                                               bills and invoices in hard and/or soft
                                               copy.
IG-BP-0019   Establish Order Receivable/Debt   Standardize the type of
                                               receivable/debt. Ensure all
                                               receivables/debts are recorded in a
                                               single location and allow for proper
                                               collection activity. This will allow the
                                               Collection and Accounts Receivable
                                               departments to monitor, track and to
                                               perform trend analysis.

IG-BP-0020   Funds Balance With US Treasury    Establish a method through a cash
                                               workstation to ensure on a daily
                                               basis all bank accounts are
                                               reconciled. This includes cash
                                               collections and disbursements.
                                               This is needed to provide real-time
                                               cash balance and accurate
                                               forecasting, thus eliminating the
                                               reconciliation process.
IG-BP-0021   Integrated Source of Data         Integrated data with business rule
                                               validation provides required
                                               reliability and accuracy for timely
                                               reporting.
IG-BP-0022   Late Information Policy           Procedures and policies in place to
                                               handle missing or late information
                                               for accounting deadlines.

IG-BP-0023   Manage Process Variability        Future process design establishes a
                                               common "way-of-working" for all
                                               process requirements regardless of
                                               customer, government entity,
                                               agency or program (etc...) Risk
                                               management issues and regulatory
                                               factors may drive additional steps to
                                               be performed within a process;
                                               however, the process is essentially
                                               the same. (As an example, the
                                               process to book an order is the
                                               same regardless of whether the
                                               customer is a working capital fund
                                               or an external-to-DoD customer.



IG-BP-0024   Maximize Evaluated Receipt        Implement "Evaluated Receipt
             Settlement (ERS)                  Settlement" (ERS). Requires only
                                               the Purchase Contract and
                                               Receiving Document to
                                               authorize/approve a payment.
                                               Eliminates the requirement for an
                                               invoice to be provided by the
                                               supplier/vendor. Make payments
                                               based upon the terms of the PO (or
                                               contract) and the assurance of an
                                               evaluated receipt.




                                                                       Page 40
                                                                    Best_Practices


IG-BP-0025   Process Management                   Process Management considers not
                                                  only the output of work done within
                                                  and between organizations, but the
                                                  processes needed to produce or
                                                  deliver those outputs. Its focus is on
                                                  helping ensure that processes and
                                                  their activities are, among other
                                                  things, effective, efficient,
                                                  controllable, and repeatable. It also
                                                  considers communication within and
                                                  between organizations and that the
                                                  appropriate flows of information and
                                                  resources are present. Process
                                                  measurement, process mapping,
                                                  and activity based
                                                  costing/management is some of the
                                                  tools that may support Process
                                                  Management.
IG-BP-0026   Real Time Reporting                  Provides the ability to continuously
                                                  monitor and analyze critical
                                                  information to effectively manage
                                                  the business at any point of time.
                                                  Ability to review financial
                                                  performance on demand. Key
                                                  information is provided real time to
                                                  decision makers to make decisions
                                                  prior to closing.

IG-BP-0027   Returned unidentified funds to U.S. Forward funds to US Treasury if the
             Treasury                            customer account has been
                                                 determined unidentifiable. The cost
                                                 for researching or establishing a
                                                 receivable to apply the payment is
                                                 more costly than returning the
                                                 payment.
IG-BP-0028   Standard Accounting Code            Currently, the Department of
             Structure                           Defense uses many different
                                                 formats for their Accounting Code
                                                 Structure. These differences vary
                                                 between services and agencies and
                                                 often within those services and
                                                 agencies. This causes data
                                                 interface difficulties that result in
                                                 financial discrepancies throughout
                                                 the department. These
                                                 discrepancies contribute to financial
                                                 problems and delays in areas such
                                                 as unmatched disbursements,
                                                 Negative Unliquidated Obligations
                                                 (NULOS), Interfunding Billings, etc.



IG-BP-0029   Standard Accounting Code             Establish a single point of control for
             Structure Management                 all changes to standard accounting
                                                  code structure (e.g. accounting
                                                  structure and cost structure).
                                                  Changes to the standard accounting
                                                  code structure need to be
                                                  developed and communicated in a
                                                  timely and effective manner through
                                                  a single point of control.




                                                                          Page 41
                                                                Best_Practices


IG-BP-0030   Standard Chart of Accounts       Currently, the Department of
                                              Defense doesn't use standardized
                                              Chart of Accounts. The Department
                                              currently "crosswalks" their various
                                              Chart of Accounts to the U.S.
                                              Government Standard Chart of
                                              Accounts, which causes significant
                                              time delays in providing a timely
                                              financial report. Standardization of
                                              the Chart of Accounts will contribute
                                              to the elimination of delayed
                                              financial reporting.


IG-BP-0031   Standard Report Templates        Templates and formatting are
                                              consistent across enterprise
                                              organizations eliminating the need
                                              for redundant close activities.
                                              Leverages existing resources and
                                              ensures comparability and
                                              consistent use of information.

IG-BP-0032   Standardized Data                Standard use of data definitions and
                                              data elements. Provide consistent
                                              definitions and defined data
                                              elements across all businesses and
                                              organizations. Eliminate the time
                                              required to provide translations and
                                              ensure elements are used with a
                                              common understanding.

IG-BP-0033   Strategic Sourcing: Centers of   Improved sourcing strength through:
             Excellence                       1) Center of "Excellence" that
                                              provide industry expertise to satisfy
                                              requirements; 2) Develop and
                                              achieve strategies targeted for
                                              major commodity procurements
                                              within an industry; 3) ; 4) Automate
                                              procurement and payment
                                              solutions; 5) Develop supplier
                                              relationships 6) Reduced
                                              redundancy in managing
                                              procedures; provide standard
                                              contracting services that meet the
                                              needs of the Center's industry
                                              focus; 7) Perform spend analysis
                                              and track results; Improved data
                                              quality 8) Create and utilize
                                              common skill sets.
IG-BP-0034   Workflow                         Use workflow functionality to
                                              disseminate reports for timely
                                              approval/certification. Provides
                                              controlled routing and an audit trail
                                              for the approval process and may
                                              eliminate the need for sequential
                                              approvals that can be done
                                              concurrently. Digital signatures
                                              would be used with this process.
                                              Use workflow functionality to reduce
                                              the time to provide reports to
                                              individuals requiring the information.
                                              Timely information is provided
                                              throughout the enterprise to improve
                                              understanding and decision making
                                              resulting in timely report
                                              dissemination.
IG-BP-0035   Net-Centric Data Strategy        Make data visible, available, and        [OASD NII], 2004*
                                              usable when needed and where
                                              needed for accelerated decision
                                              making.
IG-BP-0036   Net-Centric Data Strategy        Tag all data to enable discovery of      (OASD NII), 2004
                                              data by users.




                                                                     Page 42
                                                           Best_Practices


IG-BP-0037   Net-Centric Data Strategy   Post all data for all users to access   (OASD NII), 2004
                                         except when limited by security,
                                         policy, or regulations.




                                                                Page 43
                                  Best_Practices


BPSourceNbr   DoDApplicable         DoDAdopted           BPRqmts

                          FALSE                  FALSE




                          FALSE                  FALSE




                          FALSE                  FALSE




                          FALSE                  FALSE




                          FALSE                  FALSE




                          FALSE                  FALSE




                                     Page 44
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TRUE                 FALSE   IGB-799




FALSE                FALSE




TRUE                 FALSE   IGB-0679



FALSE                FALSE




FALSE                FALSE




FALSE                FALSE




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FALSE                FALSE




FALSE                FALSE




FALSE                FALSE


FALSE                FALSE




TRUE                 FALSE   IGB-0014




FALSE                FALSE




FALSE                FALSE




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TRUE                 FALSE   IGB-0002




FALSE                FALSE



TRUE                 TRUE    IGB-0679


FALSE                FALSE


FALSE                FALSE




FALSE                FALSE




FALSE                FALSE




FALSE                FALSE



FALSE                FALSE




FALSE                FALSE




           Page 47
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FALSE                FALSE




FALSE                FALSE




FALSE                FALSE




FALSE                FALSE




FALSE                FALSE




           Page 48
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                                FALSE                FALSE




                                FALSE                FALSE




                                FALSE                FALSE




                                FALSE                FALSE




                                FALSE                FALSE




Systems Oriented Architecture   FALSE                FALSE   IGB-0002
(SOA)


SOA                             FALSE                FALSE   IGB-0002.12




                                           Page 49
              Best_Practices


SOA   FALSE                FALSE   IGB-0002.13




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