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PLEASE READ THE WORD DOCUMENT, "HOW TO USE THIS CHECKLIST" BEFORE PROCEEDING.
SFIS BUSINESS RULES FOR CORE FINANCIAL SYSTEM AND FEEDER SYSTEMS Feeder System Types SFIS Validation Team Use Only:
Correction
Compliant
Estimated
Delinquent Debt Management
Audit Verification
Date
Non-Appropriated Funds
Commitment Function
Outlay/Disbursement
Collection and Offset
Entitlement Function
Budget Formulation
Obligating Function
Funds Distribution
Financial Reporting
Cash Management
Job/Work Order
Core Financials
Cost Management
Ad Hoc Reporting
Allowed:
Payroll
Inventory
Billing
Travel
PP&E
Yes
SFIS No Format:
BR # Key Component Attribute Name Adjusted Business Rules N/A MM/YY Explanation Comments
Department Regular Code must be 3 numeric characters. ex.
097 (Note: Programs may use the two character code and
derive the three character version - with a leading zero - at
time of reporting if the software system in use has not yet
Appropriation been updated).
Account Department
185550 A1 Information Regular Code Authoritative source: http://fms.treas.gov/fastbook/ X X X X X X X X X X X X X X X X X
Appropriation
Account Department Each accounting system must store and maintain Department
185552 A1 Information Regular Code Regular Code values. X X X X X X X X X X X X X X X X X
A Department Regular Code must be established in the
Appropriation accounting classification structure when the appropriation is
Account Department signed by the President and must be maintained until
190070 A1 Information Regular Code available funding has been canceled. X X
Department Transfer Code must be 3 numeric characters. ex.
097 (Note: Programs may use the two character code and
derive the three character version - with a leading zero - at
time of reporting if the software system in use has not yet
Appropriation been updated).
Account Department
185553 A2 Information Transfer Code Authoritative source: http://fms.treas.gov/fastbook/ X X X X X X X X X X X X X X X
Appropriation Department Transfer Code must be used for accounting
Account Department classification, general ledger posting, financial reporting,
185554 A2 Information Transfer Code budgetary control, and funds control. X X X X X X X X X X X X X X X
Appropriation
Account Department Each accounting system must store and maintain Department
000000 A2 Information Transfer Code Transfer Code values. X X X X X X X X X X X X X X X
Appropriation
Account Main Account Each Main Account Code must be associated with only one
182983 A3 Information Code Fund Type Code. X X
Appropriation Each Main Account Code must be associated with only one
Account Main Account Budget Function/Sub-Function Code.
182984 A3 Information Code X X
Main Account Code must be 4 numeric characters. ex. 0740
Appropriation
Account Main Account Authoritative source: http://fms.treas.gov/fastbook/
185556 A3 Information Code X X X X X X X X X X X X X X X X X
Appropriation Main Account Code must be used for accounting
Account Main Account classification, general ledger posting, financial reporting,
185557 A3 Information Code budgetary control, and funds control. X X X X X X X X X X X X X X X X X
Appropriation
Account Main Account Each accounting system must store and maintain Main
185558 A3 Information Code Account Code values. X X X X X X X X X X X X X X X X X
A Main Account Code must be established in the accounting
Appropriation classification structure when the appropriation is signed by
Account Main Account the President and will be maintained until available funding
190088 A3 Information Code has been canceled. X X
Draft
Appropriation
Account Sub-Account Every financial transaction processed must have a valid Sub-
182987 A4 Information Code Account Code. X X X X X X X X X X X X X X X X X
Appropriation
Account Sub-Account The Sub-Account Code must be defaulted to “000” when one
182989 A4 Information Code of the Treasury Sub-Account Code conditions does not apply. X X X X X X X X X X X X X X X X X
Sub-Account Code must be 3 numeric characters. ex.
97X4930.001 (last 3 positions following period)
Appropriation
Account Sub-Account Authoritative source: http://fms.treas.gov/fastbook/
185559 A4 Information Code X X X X X X X X X X X X X X X X X
Appropriation Sub-Account Code must be used for accounting classification,
Account Sub-Account general ledger posting, financial reporting, budgetary control,
185560 A4 Information Code and funds control. X X X X X X X X X X X X X X X X X
Appropriation
Account Sub-Account Each accounting system must store and maintain Sub-
185561 A4 Information Code Account Code values. X X X X X X X X X X X X X X X X X
Apportionment Category Code must be 1 alpha character. ex.
A
Data values: A - Category A
Appropriation B - Category B
Account Apportionment E - Not subject to apportionment
185562 A5 Information Category Code X X X X X
Appropriation Apportionment Category Code must be used for accounting
Account Apportionment classification, general ledger posting, financial reporting,
185563 A5 Information Category Code budgetary control, and funds control. X X X X X
Appropriation
Account Apportionment Each accounting system must store and maintain
185564 A5 Information Category Code Apportionment Category Code values. X X X X X
Receipt Indicator must be 1 alpha character. ex. Y
Appropriation Data values: Y - Yes
Account N - No
185565 A6 Information Receipt Indicator X X X X X X X
Appropriation
Account Receipt Indicator must be used for accounting classification
185566 A6 Information Receipt Indicator and financial reporting. X X X X X X X
Appropriation
Account Each accounting system must identify and be able to report
185567 A6 Information Receipt Indicator accounts or portions of accounts used for receipt purposes. X X X X X X X
Sub-Class must be 2 numeric characters. ex. 46
Appropriation
Account Authoritative source: http://fms.treas.gov/tfm/index.html
185568 A7 Information Sub Class Code X X X X X X X X X X X X X X X X X
Appropriation
Account Sub Class Code must be used for accounting classification
185569 A7 Information Sub Class Code and financial reporting. X X X X X X X X X X X X X X X X X
Appropriation
Account Each accounting system must store and maintain Sub Class
185570 A7 Information Sub Class Code Code values. X X X X X X X X X X X X X X X X X
Appropriation
Account Reimbursable When the funding source is a direct appropriation, the value
182995 A9 Information Flag Indicator must be 'D', otherwise the value is 'R'. X X X X X X X X X
Draft
Reimbursable Flag Indicator must be 1 alpha character. ex. R
Appropriation Data values: R - Reimbursable
Account Reimbursable D - Direct
185574 A9 Information Flag Indicator X X X X X X X X X
Appropriation
Account Reimbursable Reimbursable Flag Indicator must be used for financial
185575 A9 Information Flag Indicator reporting and budgetary funds. X X X X X X X X X
Appropriation
Account Reimbursable Each accounting system must store and maintain
185576 A9 Information Flag Indicator Reimbursable Flag Indicator values. X X X X X X X X X
Fund Type Code must be 2 numeric characters. ex. 01
Authoritative source:
http://fms.treas.gov/ussgl/selection_page.html
Data values: 01 - General Fund
02 - Special Fund
03 - Public Enterprise Fund
04 - Intra-governmental Revolving or
Management Fund
Appropriation 07 - Trust (non-revolving) Fund
Account 08 - Trust Revolving Fund
185577 A10 Information Fund Type Code X X X X
Appropriation
Account Fund Type Code must be used for general ledger posting,
185578 A10 Information Fund Type Code financial reporting, budgetary control, and funds control. X X X X
Appropriation
Account Each accounting system must store and be able to report the
185579 A10 Information Fund Type Code Fund Type Code value assigned by Treasury. X X X X
If any part of an appropriation for new budget authority
Appropriation becomes available one or more fiscal years beyond the
Account Advance Flag current fiscal year for which the appropriation is passed, then
190056 A11 Information Code the Advanced Flag value must be 'P'. X X X X X
If budget authority is provided in an appropriation act to cover
Appropriation obligations incurred late in the fiscal year to be liquidated in
Account Advance Flag following the fiscal year for which the appropriation act is
182997 A11 Information Code passed, then the Advanced Flag value must be 'F'. X X X X X
Appropriation
Account Advance Flag If there is not an advancement of an appropriation for budget
190055 A11 Information Code authority, then the Advanced Flag value must be 'X'. X X X X X
Advance Flag Code must be 1 alpha character. ex. P
Data values: P - Advanced in Prior Year
Appropriation F - Advanced from Future Year
Account Advance Flag X - Not applicable
185580 A11 Information Code X X X X X
Appropriation
Account Advance Flag Advance Flag Code must be used for general ledger posting,
185581 A11 Information Code financial reporting, and budgetary control. X X X X X
Appropriation Each accounting system must be able to store and report
Account Advance Flag funds that were either advanced in prior years or advanced
185582 A11 Information Code from future years. X X X X X
Appropriation
Account Authority Type Borrowing Source Code must be used when Authority Type
182999 A12 Information Code Code value is 'B'. X X X X X
Draft
Authority Type Code must be 1 alpha character. ex. P
Data values: P - Appropriation
D - Advance Appropriation
B - Borrowing Authority
C - Contract Authority
Appropriation R - Re-appropriation
Account Authority Type S - Spending Authority From Offsetting
185583 A12 Information Code Collections X X X X X
Appropriation Authority Type Code must be used for accounting
Account Authority Type classification, general ledger posting, financial reporting,
185584 A12 Information Code budgetary control, and funds control. X X X X X
Appropriation
Account Authority Type Each accounting system must store and be able to report
185585 A12 Information Code Authority Type Code values when applicable to an account. X X X X X
Availability Time Indicator must be 1 alpha character. ex. A
Appropriation Data values: A - Available in current period
Account Availability Time S - Available in subsequent period
185586 A13 Information Indicator X X X X X
Appropriation
Account Availability Time Availability Time Indicator must be used for financial reporting
185587 A13 Information Indicator and budgetary control. X X X X X
Derivation of Availability Time Indicator based on an
examination of the Period of Availability Fiscal Year Date
Appropriation associated with an appropriation against the current
Account Availability Time accounting period is an acceptable practice within each
185588 A13 Information Indicator accounting system. X X X X X
Appropriation
Account Borrowing Borrowing Source Code must be used when the funding
183003 A14 Information Source Code source is from Borrowing Authority. X X X X X
Borrowing Source Code must be 1 alpha character. ex. T
Data values: T - Treasury
Appropriation P - Public
Account Borrowing F - Federal Financing Bank
185589 A14 Information Source Code X X X X X
Appropriation
Account Borrowing Borrowing Source Code must be used for general ledger
185590 A14 Information Source Code posting, financial reporting, and budgetary control. X X X X X
Appropriation
Account Borrowing Each accounting system must store and be able to report
185591 A14 Information Source Code Borrowing Source Code values when applicable. X X X X X
Program Report Code must be 3 numeric characters. ex. 001
Authoritative source:
Appropriation http://www.whitehouse.gov/omb/circulars_a11_current_year_a
Account Program Report 11_toc/
185598 A17 Information Code X X X X X
Appropriation
Account Program Report Program Report Code must be used for general ledger
185599 A17 Information Code posting, and financial reporting X X X X X
Appropriation
Account Program Report Each accounting system must store and maintain Program
185600 A17 Information Code Report Code values. X X X X X
Draft
Appropriation Year of Budget
Account Authority If the funding source is other than no year, the Year of Budget
183008 A19 Information Indicator Authority Indicator is not allowed. X X X X X
Year of Budget Authority Indicator must be 3 alpha characters.
ex. NEW
Data values: NEW - Outlays from new budget authority
Appropriation Year of Budget BAL - Outlays from balances brought
Account Authority forward
185604 A19 Information Indicator X X X X X
Appropriation Year of Budget
Account Authority Year of Budget Authority Indicator must be used for general
185605 A19 Information Indicator ledger posting, and financial reporting. X X X X X
Derivation of Year of Budget Authority Indicator based on a
comparison of the current reporting period date against the
budget program year is an acceptable practice within the
Appropriation Year of Budget accounting system, however, the same data used for the
Account Authority derivation must be used to support general ledger posting
185606 A19 Information Indicator logic. X X X X X
Appropriation
Account Direct Transfer Direct Transfer Agency Code must be posted in conjunction
183009 A20 Information Agency Code with Direct Transfer Account Code. X X X X X
Direct Transfer Agency Code must be 3 numeric characters.
ex. 097 (Note: Programs may use the two character code and
derive the three character version - with a leading zero - at
time of reporting if the software system in use has not yet
been updated).
Appropriation
Account Direct Transfer Authoritative source: http://fms.treas.gov/fastbook/
185607 A20 Information Agency Code X X X X X
Appropriation Direct Transfer Agency Code must be used for accounting
Account Direct Transfer classification, general ledger posting, financial reporting, and
185611 A20 Information Agency Code budgetary control. X X X X X
Appropriation
Account Direct Transfer Each accounting system must store and maintain Direct
185612 A20 Information Agency Code Transfer Agency Code values. X X X X X
Appropriation
Account Direct Transfer Direct Transfer Account Code must be posted in conjunction
183010 A21 Information Account Code with Direct Transfer Agency. X X X X X
Direct Transfer Account Code must be 4 numeric characters.
Appropriation ex. 0130
Account Direct Transfer Authoritative source: http://fms.treas.gov/fastbook/
185610 A21 Information Account Code X X X X X
Appropriation Direct Transfer Account Code must be used for accounting
Account Direct Transfer classification, general ledger posting, financial reporting, and
185608 A21 Information Account Code budgetary control. X X X X X
Appropriation
Account Direct Transfer Each accounting system must store and maintain Direct
185609 A21 Information Account Code Transfer Account Code values. X X X X X
Appropriation
Account Beginning Period If used for Annual or Multi-Year funding, Beginning Period of
720603 A27 Information of Availability Availability must be four alpha-numeric characters. X X X X X X X X X X X X X X X X X
Appropriation
Account Beginning Period If used for No-Year funding, Beginning Period of Availability
720604 A27 Information of Availability must be four alpha-numeric characters. X X X X X X X X X X X X X X X X X
Appropriation
Account Beginning Period If the Beginning Period of Availability is associated with a
720601 A27 Information of Availability clearing/suspense Main Account, then it must be blank. X X X X X X X X X X X X X X X X X
Appropriation
Account Beginning Period If the Beginning Period of Availability is associated with an
720602 A27 Information of Availability unavailable receipt account, then it must be blank. X X X X X X X X X X X X X X X X X
Draft
Appropriation If used for Annual or Multi-Year funding, Beginning Period of
Account Beginning Period Availability must be used for accounting classification,
720605 A27 Information of Availability financial reporting, budgetary control, and funds control. X X X X X X X X X X X X X X X X X
If used for Annual or Multi-Year funding, each accounting
Appropriation system must be able to store, maintain, and report the
Account Beginning Period Beginning Period of Availability for annual and multi-year
720606 A27 Information of Availability appropriations. X X X X X X X X X X X X X X X X X
When the warrant is established by Treasury according to the
Appropriation signed appropriation bill, Beginning Period of Availability
Account Beginning Period must be established and maintained in the accounting
720616 A27 Information of Availability classification structure. X X
Appropriation
Account Ending Period of Ending Period of Availability must be four alpha-numeric
720610 A28 Information Availability characters. X X X X X X X X X X X X X X X X X
Appropriation
Account Ending Period of If the Ending Period of Availability is associated with no-year
720611 A28 Information Availability funding, then it must be 'XXXX'. X X X X X X X X X X X X X X X X X
Appropriation
Account Ending Period of If the Ending Period of Availability is associated with a
720608 A28 Information Availability clearing/suspense Main Account, then it must be blank. X X X X X X X X X X X X X X X X X
Appropriation
Account Ending Period of If the Ending Period of Availability is associated with an
720609 A28 Information Availability unavailable receipt account, then it must be blank. X X X X X X X X X X X X X X X X X
Appropriation If used for Annual or Multi-Year funding, Ending Period of
Account Ending Period of Availability is used for accounting classification, financial
720612 A28 Information Availability reporting, budgetary control, and funds control. X X X X X X X X X X X X X X X X X
Appropriation If used for Annual or Multi-Year funding, each accounting
Account Ending Period of system must be able to store, maintain, and report the Ending
720613 A28 Information Availability Period of Availability for annual and multi-year appropriations. X X X X X X X X X X X X X X X X X
When the warrant is established by Treasury according to the
Appropriation signed appropriation bill, Ending Period of Availability must be
Account Ending Period of established and maintained in the accounting classification
720614 A28 Information Availability structure. X X
Budget Function/Sub-Function Code must be 3 numeric
characters. ex. 051
Authoritative source:
Budget http://www.whitehouse.gov/omb/circulars/a11/current_year/a1
Budget Program Function/Sub- 1_toc.html
185628 B1 Information Function Code X X X X X
Budget
Budget Program Function/Sub- Budget Function/Sub-Function Code must be used for general
185629 B1 Information Function Code ledger posting and financial reporting. X X X X X
Budget
Budget Program Function/Sub- Each accounting system must store and maintain Budget
185630 B1 Information Function Code Function/Sub-Function Code values at the lowest level. X X X X X
Budget Activity Identifier must be 2 numeric characters. ex. 01
Authoritative source:
Budget Program Budget Activity http://comptroller.defense.gov/Budget2011.html
185631 B2 Information Identifier X X X X X X
Budget Program Budget Activity Budget Activity Identifier must be used for financial reporting,
000000 B2 Information Identifier budgetary control, and funds control. X X X X X X
Budget Program Budget Activity Each accounting system must store and maintain Budget
185633 B2 Information Identifier Activity Identifier values. X X X X X X
Draft
A Budget Activity Identifier must be associated to the
accounting classification structure when the appropriation is
Budget Program Budget Activity signed by the President and will be maintained until available
190058 B2 Information Identifier funding has been canceled. X X X X X X
Budget Sub Activity Identifier must be a maximum of 6
numeric characters. ex. 05
Budget Program Budget Sub Authoritative source:
185634 B3 Information Activity Identifier http://comptroller.defense.gov/Budget2011.html X X X X X X
Budget Program Budget Sub Budget Sub Activity Identifier must be used for financial
185635 B3 Information Activity Identifier reporting and funds control. X X X X X X
Budget Program Budget Sub Each accounting system must store and maintain Budget Sub
185636 B3 Information Activity Identifier Activity Identifier values. X X X X X X
A Budget Sub Activity Identifier must be established in the
accounting classification structure when the appropriation is
Budget Program Budget Sub signed by the President and will be maintained until available
190062 B3 Information Activity Identifier funding has been canceled. X X X X X X
Budget Line Item Identifier may be up to 16 alpha numeric
characters. ex. 4962 05057041
Budget Program Budget Line Item Authoritative source:
185637 B4 Information Identifier http://comptroller.defense.gov/Budget2011.html X X X X X X X X X X X X X X X X X
Budget Line Item Identifier must be used for accounting
Budget Program Budget Line Item classification, financial reporting, budgetary control, and
185638 B4 Information Identifier funds control. X X X X X X X X X X X X X X X X X
Budget Program Budget Line Item Each accounting system must store and maintain Budget Line
185639 B4 Information Identifier Item Identifier values. X X X X X X X X X X X X X X X X X
A Budget Line Item Identifier must be established in the
accounting classification structure when the appropriation is
Budget Program Budget Line Item signed by the President and will be maintained until available
190060 B4 Information Identifier funding has been canceled. X X
Budget Program Budget Line Item A Budget Line Item must be associated with at least one
190059 B4 Information Identifier Program Code.
The Office of Management and Budget (OMB) designated
object classification codes must be used when posting
Budget Program Object Class general ledger transaction to record the effect of budgetary
183026 B6 Information Code expenditures. X X X X X
Budget Program Object Class Object Class Codes must be used to present obligations by
183028 B6 Information Code the items or services purchased by the Federal Government. X X X X X
Object Class Code must be 3 numeric characters. (For
example 117 - to represent 11.7 as identified on the OMB
Circular)
Authoritative source:
http://www.whitehouse.gov/omb/circulars/a11/current_year/a1
Budget Program Object Class 1_toc.html
185643 B6 Information Code X X X X X X X X X X X X X
Budget Program Object Class
185644 B6 Information Code Object Class Code must be used for financial reporting. X X X X X
Budget Program Object Class Each accounting system must store and maintain Object
185645 B6 Information Code Class Code values. X X X X X X X X X X X X X
Budget Program Contingency The Contingency Code may be applied to any level of budget
183030 B8 Information Code tracking level deemed appropriate.
When a Contingent need is realized, that requirement must be
Budget Program Contingency communicated to the Office of the Under Secretary of Defense
183031 B8 Information Code (OUSD) Comptroller immediately.
Draft
Contingency Code must be 6 alpha numeric characters.
Budget Program Contingency Authoritative source:
185646 B8 Information Code https://beis.csd.disa.mil/beis-xml/sfiscombo.xml
Budget Program Contingency Contingency Code must be used for financial reporting,
185647 B8 Information Code budgetary control, and funds control.
Budget Program Contingency Each accounting system must store and maintain
185648 B8 Information Code Contingency Code values.
Budget Enforcement Act Category Indicator must be 1 alpha
character. ex. D
Data values: D - Discretionary
M - Mandatory
Budget Program BEA Category E - Emergency Discretionary
185649 B9 Information Indicator Code X X X X X X
Budget Program BEA Category Budget Enforcement Act Category Indicator must be used for
185650 B9 Information Indicator Code accounting classification and financial reporting. X X X X X X
Budget Program BEA Category Each accounting system must store and maintain Budget
185651 B9 Information Indicator Code Enforcement Act Category Indicator values. X X X X X X
Budget Program
000000 B11 Information Program Code TBD an Organization Unique Identifier is associated with any
When
Organizational Organization element, to include another Organization Unique Identifier,
183033 O1 Information Unique Identifier then the relationship must be available throughout thewith a
An Organization Unique Identifier must be associated
Organizational Organization unique or discrete combination of Department Regular Code,
190089 O1 Information Unique Identifier Main Account Code, Period of Availability Fiscal Year Date,
Organizational Organization When an Organization Unique Identifier is created, then it
183035 O1 Information Unique Identifier must be associated to one Organization.
Organizational Organization When an Organization is created, then it must have at least
183036 O1 Information Unique Identifier one Organization Unique Identifier associated to it.
When an Organization has a subordinate Organization, then
Organizational Organization the subordinate Organization(s) accounting information must
183037 O1 Information Unique Identifier be associated to the "parent" Organization. financial data
When financial information is received by the
Organizational Organization repository or system, then at least one Organization Unique
183038 O1 Information Unique Identifier Identifier Organization Uniquewith that information.is used,
When an must be associated Identifier equivalent
Organizational Organization then the equivalent should be used to determine the
183040 O1 Information Unique Identifier Organization Unique Identifier.
Organizational Organization Organization Unique Identifier must be a maximum of 16
185652 O1 Information Unique Identifier hexadecimal characters.
Organization Unique Identifier must be used for accounting
Organizational Organization classification, financial reporting, budgetary control, and
185653 O1 Information Unique Identifier funds control.
Organizational Organization Each accounting system must store and maintain
185654 O1 Information Unique Identifier Organization Unique Identifier values.
Agency When an Agency Disbursing Identifier Code is associated with
Organizational Disbursing any other element, the association must be available
183042 O2 Information Identifier Code throughout accounting lifecycle. X X X X X X X X X X X X
Agency Disbursing Identifier (DSSN/ALC) Code may be up to 8
numeric characters. ex. 1700
Agency Authoritative source: https://beis.csd.disa.mil/beis-
Organizational Disbursing xml/sfiscombo.xml
185655 O2 Information Identifier Code X X X X X X X X
Agency
Organizational Disbursing Agency Disbursing Identifier Code must be used for financial
185656 O2 Information Identifier Code reporting, and funds control. X X X X X X X X
Agency
Organizational Disbursing Each accounting system must store and maintain Agency
185657 O2 Information Identifier Code Disbursing Identifier Code values. X X X X X X X X
Agency When an Agency Accounting Identifier Code is associated
Organizational Accounting with any other element, the association must be available
183044 O3 Information Identifier Code throughout accounting lifecycle. X X X X X X X X X X X X X X X X X X
Draft
Agency Accounting Identifier Code (FSN/AAA/ADSN) may be 6
numeric characters. ex. 000318
Agency Authoritative source: https://beis.csd.disa.mil/beis-
Organizational Accounting xml/sfiscombo.xml
185658 O3 Information Identifier Code X X X X X X X X X X X X X X X X X X
Agency
Organizational Accounting Agency Accounting Identifier Code must be used for
185659 O3 Information Identifier Code accounting classification and financial reporting. X X X X X X X X X X X X X X X X X X
Agency
Organizational Accounting Each accounting system must store and maintain Agency
185660 O3 Information Identifier Code Accounting Identifier Code values. X X X X X X X X X X X X X X X X X X
Agency If there are multiple reporting organizations managing
Organizational Accounting accounting within the system, a single accounting system
190104 O3 Information Identifier Code may have more than one Agency Accounting Identifier Code. X X X X
Agency Different organizations may also use the same Agency
Organizational Accounting Accounting Identifier Code, if managed within the same
190105 O3 Information Identifier Code accounting system. X X X X
Agency
Organizational Accounting Each accounting system must be represented by at least one
190106 O3 Information Identifier Code Agency Accounting Identifier Code. X X X X
Agency
Organizational Accounting An Agency Accounting Identifier Code must not represent
190107 O3 Information Identifier Code more than one accounting system. X X X X
Transactional Transaction Each Transaction Type Code may be associated with one or
183045 T1 Information Type Code more general ledger transactions.
Transactional Transaction Each general ledger transaction must have only one
183046 T1 Information Type Code Transaction Type Code value.
Transaction Type Code must be 4 alpha-numeric characters.
ex. B201
Authoritative source:
Transactional Transaction http://www.bta.mil/SFIS/sfis_resources.html
185661 T1 Information Type Code
Transactional Transaction Transaction Type Code must be used for general ledger
185662 T1 Information Type Code posting.
Each accounting system must maintain a chart of accounts
and utilize general ledger posting logic that attains the same
Transactional Transaction results as the United States Standard General Ledger (USSGL)
185663 T1 Information Type Code Transaction Library. X X
Different Transaction Type Code values may be used only if,
Transactional Transaction the accounting system is posting all applicable transactions
190093 T1 Information Type Code using compliant general ledger posting logic. X X
Each General Ledger Account in the Accounting System must
be associated with one and only one USSGL Account
Transactional USSGL/DoD Authoritative source:
183047 T2 Information Account Code http://www.bta.mil/SFIS/sfis_resources.html X X X X X
All general ledger accounts within the accounting system
Transactional USSGL/DoD used for posting must begin with a valid 4-digit USSGL
185664 T2 Information Account Code account number, but may be extended. Ex. 1010.1000A X X X X X
A "Reporting" Chart of Accounts must exist within the
accounting system which enforces the following: Every
"Posting" general ledger account must roll up to, or be
subordinate to one and only one General Ledger Account
Transactional USSGL/DoD Code within the Reporting Chart of Accounts with this linkage
185665 T2 Information Account Code occurring at "time of transaction." X X X X X
Draft
The system Reporting Chart of Accounts must contain only
accounts contained within the current OSD Comptroller
Memorandum identifying the individual accounts within the
Reporting Chart of Accounts.
Note: An exception to this requirement is that the system may contain
Transactional USSGL/DoD memorandum accounts not used in financial reporting which are used for
185666 T2 Information Account Code local purposes X X X X X
Debit/Credit Indicator must be 1 alpha character. ex. D
Data values: D - Debit
Transactional Debit/Credit C - Credit
185667 T3 Information Indicator X X X X X
Transactional Debit/Credit Systems may use posting keys which represent debits and
185669 T3 Information Indicator credits. X X
Transactional Debit/Credit Debit/Credit Indicator must be used for general ledger posting,
185668 T3 Information Indicator and financial reporting. X X X X X
Transactional Begin/End Each reported financial account balance must be associated
183049 T4 Information Indicator with only one Begin/End Indicator. X X X X X
Begin/End Indicator must be 1 alpha character. ex. B
Data values: B - Beginning Balance
Transactional Begin/End E - Ending Balance
185670 T4 Information Indicator X X X X X
Transactional Begin/End
185671 T4 Information Indicator Begin/End Indicator must be used for financial reporting. X X X X X
Derivation of the Begin/End Indicator based upon the status of
the general ledger account balance with respect to the
Transactional Begin/End beginning or ending of the accounting period in the
185672 T4 Information Indicator accounting system is an acceptable practice. X X X X X
Transaction Effective Date must specify a Day, Month, and
Year. ex. 03142005
Transactional Transaction Data values: There is no list of values applicable for this
185673 T5 Information Effective Date element. X X X X X X X X X X X X X X X X X X X
Transactional Transaction Transaction Effective Date must be used for general ledger
185674 T5 Information Effective Date posting and financial reporting. X
Transactional Transaction Each accounting system must store and maintain Transaction
185675 T5 Information Effective Date Effective Date values. X X X X X X X X X X X X X X X X X X X
Transaction Post Date must specify a Day, Month, and Year.
ex. 05142005
Data values: There is no list of values applicable for this
Transactional Transaction Post element.
185676 T6 Information Date X X X
Transactional Transaction Post Transaction Post Date must be used for general ledger
185677 T6 Information Date posting and financial reporting. X X X
Transactional Transaction Post Each accounting system must store and maintain Transaction
185678 T6 Information Date Post Date values. X X X
For Reporting, Transaction Amount may be up to 17 numeric
characters in dollars and cents format separated by a decimal.
ex. 53000000.00
Data values: There is no list of values applicable for this
Transactional Transaction element.
185679 T7 Information Amount X X X X X X X X X X X X X X X X X X X X
Draft
Transactional Transaction Transaction Amount must be used for general ledger posting,
185680 T7 Information Amount financial reporting, budgetary control, and funds control. X X X X X X X X X X X X X X X X X X X X
Transactional Transaction Each accounting system must store Transaction Amount
185681 T7 Information Amount values. X X X X X X X X X X X X X X X X X X X X
Exchange/Non-
Transactional Exchange The Exchange/Non-Exchange Indicator must only be used, if
183063 T9 Information Indicator recording revenue general ledger transactions. X X X X X
Exchange/Non-Exchange Indicator must be 1 alpha character.
ex. X
Exchange/Non- Data values: X - Exchange
Transactional Exchange T - Non-exchange
185682 T9 Information Indicator X X X X X
Exchange/Non-
Transactional Exchange Exchange/Non-Exchange must be used for general ledger
185683 T9 Information Indicator posting and financial reporting. X X X X X
Exchange/Non-
Transactional Exchange Each accounting system must store and maintain
185684 T9 Information Indicator Exchange/Non-Exchange Indicator values. X X X X X
Custodial/Non- The Custodial/Non-Custodial Indicator must only be used
Transactional Custodial when recording receivable, payable, revenue, and expense
183064 T10 Information Indicator general ledger transactions. X X X X X
Custodial/Non-Custodial Indicator must be 1 alpha character.
ex. S
Custodial/Non- Data values: S - Custodial
Transactional Custodial A - Non-custodial
185685 T10 Information Indicator X X X X X
Custodial/Non-
Transactional Custodial Custodial/Non-Custodial Indicator must be used for general
185686 T10 Information Indicator ledger posting, and financial reporting. X X X X X
Custodial/Non-
Transactional Custodial Each accounting system must store and maintain
185687 T10 Information Indicator Custodial/Non-Custodial Indicator values. X X X X X
Foreign Currency Code must be used when processing a
Transactional Foreign disbursement or collection in other than US Dollars. ISO
183065 T11 Information Currency Code standard 4217 will be used to represent foreign currency code. X X X X X X X X X X X X X
Foreign Currency Code must be 3 alpha-numeric characters.
ex. 250
Transactional Foreign Authoritative source: http://www.currency-
185688 T11 Information Currency Code iso.org/iso_index/iso_tables/iso_tables_a1.htm X X X X X X X X X X X X X
Transactional Foreign Foreign Currency Code must be used for financial reporting
185689 T11 Information Currency Code and budgetary control. X X X X X X X X X X X X X
Transactional Foreign Each accounting system must store and maintain Foreign
185690 T11 Information Currency Code Currency Code values. X X X X X X X X X X X X X
Transactional ISO 3166-1 contains a two-letter code which may be used as
184806 T12 Information Country Code the general purpose code. X X X X X X X
If script independence of Country Code is important, then ISO
3166-1 may be used which contains an alpha-3 country code
Transactional having better mnemonic properties and a numeric-3 country
190066 T12 Information Country Code code. X X X X X X X
If an organization does business directly with administrative
divisions of a country, then ISO 3166-2 codes may be used
which consist of two parts separated by a hyphen; the first
part is the ISO 3166-1 alpha-2 code element; the second part,
Transactional based on national standards, is a maximum of three alpha or
190067 T12 Information Country Code numeric characters. X X X X X X X
Transactional Country Code must be a maximum of 5 alpha-numeric
185691 T12 Information Country Code characters. ex. CA X X X X X X X
Transactional
185692 T12 Information Country Code Country Code must be used for financial reporting. X X X X X X X
Draft
Transactional Each accounting system must store and maintain Country
185693 T12 Information Country Code Code values. X X X X X X X
Transactional Entity/Non-Entity The Entity/Non-Entity Indicator must only be used when
183067 T13 Information Indicator recording assets postings. X X X X
Entity/Non-Entity Indicator must be 1 alpha character. ex. E
Authoritative source:
http://fms.treas.gov/ussgl/selection_page.html
Data values: E - Entity
Transactional Entity/Non-Entity O - Non-Entity
185694 T13 Information Indicator X X X X
Transactional Entity/Non-Entity Indicator must be used for financial
Entity/Non-Entity
185695 T13 Information Indicator reporting. X X X X
Transactional Each accounting system must store and maintain Entity/Non-
Entity/Non-Entity
185696 T13 Information Indicator Entity Indicator values. X X X X
If a liability is not supported by an appropriation as of the
Transactional Covered/Uncover fiscal year end, then it must be classified as uncovered, else
183068 T14 Information ed Indicator classify as covered. X X X X X
Covered/Uncovered Indicator must be 1 alpha character. ex. C
Authoritative source:
http://fms.treas.gov/ussgl/selection_page.html
Data values: C - Covered
Transactional Covered/Uncover U - Uncovered
185697 T14 Information ed Indicator X X X X X
Transactional Covered/Uncover Covered/Uncovered Indicator must be used for financial
185698 T14 Information ed Indicator reporting. X X X X X
Transactional Covered/Uncover Each accounting system must store and maintain
185699 T14 Information ed Indicator Covered/Uncovered Indicator values. X X X X X
If a liability is to be liquidated within 12 months from the time
Transactional Current/Non- of reporting, then the value must be 'C', else the value will be
190103 T15 Information current Indicator 'N'. X X X X X
Current/Non-Current Indicator must be 1 alpha character. ex. C
Authoritative source:
http://www.whitehouse.gov/omb/circulars_index-ffm/
Data values: C - Current
Transactional Current/Non- N - Non-current
185700 T15 Information current Indicator X X X X X
Transactional Current/Non- Current/Non-Current Indicator must be used for financial
185701 T15 Information current Indicator reporting. X X X X X
Transactional Current/Non- Each accounting system must be able to derive Current/Non-
185702 T15 Information current Indicator Indicator at the time of reporting. X X X X X
Business Event Type Code (BETC) must be no more than 8
alpha characters. ex. COLL
Authoritative source:
Transactional Business Event http://fms.treas.gov/gwa/factsheet_betc.html
190064 T20 Information Type Code X X X X X X X X X X X X X X X X
Transactional Business Event Each system must store and maintain Business Event Type
190065 T20 Information Type Code Code (BETC) values. X X X X X X X X X X X X X X X X
Transactional Business Event Business Event Type Code (BETC) must be used for general
190063 T20 Information Type Code ledger posting, and financial reporting. X X X X X X X X X X X X X X X X
Draft
Foreign Military Sales (FMS) Customer Code must be 2 alpha-
numeric characters. ex. EI
Transactional FMS Customer Authoritative source: http://www.dsca.mil/samm/
190077 T21 Information Code X X X X X X X X X X X X X X X X X X X
Transactional FMS Customer Foreign Military Sales (FMS) Customer Code must be used for
190076 T21 Information Code financial reporting, budgetary control, and funds control. X X X X X X X X X X X X X X X X X X X
If the system executes Foreign Military Sales (FMS)
Transactional FMS Customer transactions, then each system must store and maintain FMS
190078 T21 Information Code Customer Code values. X X X X X X X X X X X X X X X X X X X
Foreign Military Sales (FMS) Case Identifier must be 3 alpha-
numeric characters.
Transactional FMS Case Authoritative source:
190074 T22 Information Identifier http://www.dod.mil/comptroller/fmr/15/15_02.pdf X X X X X X X X X X X X X X X X X X X
Transactional FMS Case Foreign Military Sales (FMS) Case Identifier must be used for
190073 T22 Information Identifier financial reporting, budgetary control, and funds control. X X X X X X X X X X X X X X X X X X X
If the system executes Foreign Military Sales (FMS)
Transactional FMS Case transactions, then each system must store and maintain FMS
190075 T22 Information Identifier Case Identifier values. X X X X X X X X X X X X X X X X X X X
Transactional FMS Case Each Foreign Military Sales (FMS) Case Identifier must have at
190071 T22 Information Identifier least one Foreign Military Sales (FMS) Customer. X X X X X X X X X X X X X X X X X X X
Transactional FMS Case Each Foreign Military Sales (FMS) Case Identifier must have at
190072 T22 Information Identifier least one Foreign Military Sales (FMS) Case Line Item Identifier. X X X X X X X X X X X X X X X X X X X
Foreign Military Sales (FMS) Case Line Item Identifier must be
3 alpha-numeric characters.
Authoritative source:
Transactional FMS Case Line http://www.dod.mil/comptroller/fmr/15/15_02.pdf
190081 T23 Information Item Identifier X X X X X X X X X X X X X X X X X X X
Foreign Military Sales (FMS) Case Line Item Identifier must be
Transactional FMS Case Line used for financial reporting, budgetary control, and funds
190080 T23 Information Item Identifier control. X X X X X X X X X X X X X X X X X X X
If the system executes Foreign Military Sales (FMS)
Transactional FMS Case Line transactions, then each system must store and maintain FMS
190082 T23 Information Item Identifier Case Line Item Identifier values. X X X X X X X X X X X X X X X X X X X
Transactional FMS Case Line Foreign Military Sales (FMS) Case Line Item Identifier must be
190079 T23 Information Item Identifier associated with only one FMS Case Identifier. X X X X X X X X X X X X X X X X X X X
Trading Partner Federal/Non- If the Trading Partner Number has a value, Federal/Non-
183077 TP1 Information Federal Indicator Federal Indicator Code value must be 'F'. X X X
Federal/Non-Federal Indicator must be 1 alpha character. ex. F
Data values: F - Federal
N - Nonfederal
Trading Partner Federal/Non- E - Non-Federal Exception
185715 TP1 Information Federal Indicator X X X
Trading Partner Federal/Non- Federal/Non-Federal Indicator must be used for general ledger
185716 TP1 Information Federal Indicator posting and financial reporting. X X X
Trading Partner Federal/Non- Each accounting system must store and maintain Federal/Non-
185717 TP1 Information Federal Indicator Federal Indicator values. X X X
Trading Partner Trading Partner A Trading Partner Indicator Code value is required, whenever
183078 TP2 Information Indicator Code the trading partner is a federal entity. X X X X X X X X X X X X
Draft
Trading Partner Indicator Code must be 3 numeric characters.
ex. 017
(Note: Programs may use the two character code and derive
the three character version - with a leading zero - at time of
reporting if the software system in use has not yet been
updated)
Trading Partner Trading Partner Authoritative source: http://fms.treas.gov/fastbook/
185718 TP2 Information Indicator Code X X X X X X X X X X X X
Trading Partner Trading Partner Trading Partner Indicator Code must be used for general
185719 TP2 Information Indicator Code ledger posting and financial reporting. X X X X X X X X X X X X
Trading Partner Trading Partner Each accounting system must store and maintain Trading
185720 TP2 Information Indicator Code Partner Indicator Code values. X X X X X X X X X X X X
BPN Number from the Business Partner Network must be used
Trading Partner Business Partner in conjunction with Department Regular Code, Main Account
183084 TP3 Information Number Code and Sub-Account Code for eliminations. X X X X X X X X X X X X
The Business Partner Network (BPN) Number for each Federal
civilian agency, or Non-government entity, must be the nine
Trading Partner Business Partner digit Data Universal Numbering System (DUNS).
183079 TP3 Information Number X X X X X X X X X X X X
The Business Partner Network (BPN) Number for DoD must be
Trading Partner Business Partner DoD plus the six character DoD Activity Address Code
183082 TP3 Information Number (DoDAAC). X X X X X X X X X X X X
Trading Partner Business Partner System must ensure that all Intragovernment Transactions
183080 TP3 Information Number contain a BPN Number. X X X X X X X X X X X X
Business Partner Number must be 9 alpha-numeric
characters. ex. DoDN31698
Trading Partner Business Partner
185721 TP3 Information Number Authoritative source: http://www.bpn.gov/ X X X X X X X X X X X X
Business Partner Number must be used for general ledger
posting and financial reporting for any transaction involving a
Trading Partner Business Partner Federal Government/Non-Federal Exception vendor or
185722 TP3 Information Number customer. X X X X X X X X X X X X
Trading Partner Business Partner Each accounting system must store and maintain Business
185723 TP3 Information Number Partner Number values. X X X X X X X X X X X X
The system may derive the proper BPN value off of the
Trading Partner Business Partner DoDAAC when communicating outside the system by
720607 TP3 Information Number appending the characters 'DOD' to the DoDAAC. X X X X X X X X X X X X
At the time of budget execution, a Funding Center Identifier
must be associated with at least one cost object. Examples of
Cost Accounting Funding Center cost objects are: Cost Centers, Project Identifiers, Activity
190012 CA1 Information Identifier Identifiers, Work Orders. X X X X X X X X X X X X X X X X X
Cost Accounting Funding Center Funding Center Identifier must be no more than 16 alpha-
190014 CA1 Information Identifier numeric characters. X X X X X X X X X X X X X X X X X
Cost Accounting Funding Center Funding Center Identifier must be used for budgetary control,
190015 CA1 Information Identifier funds control, and reporting. X X X X X X X X X X X X X X X X X
Cost Accounting Funding Center Each system must store and maintain Funding Center
190016 CA1 Information Identifier Identifiers. X X X X X X X X X X X X X X X X X
Cost Accounting Cost Center Cost Center Identifier must be associated with one or more
190017 CA3 Information Identifier Funding Center Identifiers. X X X X X X X X X X X X X X X X X
Cost Accounting Cost Center Cost Center Identifier must be no more than 16 alpha-numeric
190018 CA3 Information Identifier characters. X X X X X X X X X X X X X X X X X
Cost Accounting Cost Center
190019 CA3 Information Identifier Each system must store and maintain Cost Center Identifiers. X X X X X X X X X X X X X X X X X
Draft
Cost Accounting The Work Breakdown Structure may be applied as a
190020 CA4 Information Project Identifier breakdown for the Project Identifier. X X X X X X X X X X X X X X X X X
Cost Accounting Each Project Identifier must be associated with one or more
190023 CA4 Information Project Identifier Funding Center Identifiers. X X X X X X X X X X X X X X X X X
If Project Identifier is used as the cost object, then the Project
Cost Accounting Identifier must be directly aligned with one or more Program
190025 CA4 Information Project Identifier Codes.
Cost Accounting Project Identifier may be no more than 24 alpha-numeric
190026 CA4 Information Project Identifier characters. X X X X X X X X X X X X X X X X X
Cost Accounting If Project Identifier is used as the cost object, then the Project
190027 CA4 Information Project Identifier Identifier will be used for cost accumulation. X X X X X X X X X X X X X X X X X
Cost Accounting If Project Identifier is used as the cost object, then each
190028 CA4 Information Project Identifier system must store and maintain Project Identifiers. X X X X X X X X X X X X X X X X X
If Activity Identifier is used as the cost object, then the Activity
Cost Accounting Identifier must be directly aligned with one or more Program
190029 CA5 Information Activity Identifier Codes.
Cost Accounting Each Activity Identifier must be associated with one or more
190030 CA5 Information Activity Identifier Funding Center Identifiers. X X X X X X X X X X X X X X X X X
Cost Accounting Activity Identifier must be no more than 15 alpha-numeric
190031 CA5 Information Activity Identifier characters. X X X X X X X X X X X X X X X X X
Cost Accounting An Activity Identifier must be associated with one or more
190032 CA5 Information Activity Identifier Cost Element Codes. X X X X X X X X X X X X X X X X X
Cost Accounting If Activity Identifier is used as the cost object, then Activity
190033 CA5 Information Activity Identifier Identifier will be used for cost accumulation. X X X X X X X X X X X X X X X X X
Cost Accounting If Activity Identifier is used as the cost object, then each
190034 CA5 Information Activity Identifier system must store and maintain Activity Identifiers. X X X X X X X X X X X X X X X X X
Cost Accounting Cost Element Each Cost Element Code must be associated to only one
190035 CA6 Information Code general ledger account. X X X X
Cost Accounting Cost Element Cost Element Codes linked to posted costs must be
190036 CA6 Information Code associated with at least one cost object. X X X X
Cost Accounting Cost Element Cost Element Code must be no more than 15 alpha-numeric
190037 CA6 Information Code characters. X X X X X X X X X X X X X X X X X
Cost Accounting Cost Element Cost Element Code must be used for cost accumulation that is
190038 CA6 Information Code to be posted to the general ledger. X X X X
Cost Accounting Cost Element
190039 CA6 Information Code Each system must store and maintain Cost Element Codes. X X X X X X X X X X X X X X X X X
Cost Accounting Work Order A Work Order Number must be associated with one or more
190040 CA7 Information Number Fund Center Identifiers. X X X X X X X X X X X X X X X X X
Cost Accounting Work Order A Work Order Number must be associated with one or more
190041 CA7 Information Number Cost Element Codes. X X X X X X X X X X X X X X X X X
If Work Order Number is used as the cost object, then the
Cost Accounting Work Order Work Order Number must be directly aligned with one or more
190042 CA7 Information Number Program Codes.
Cost Accounting Work Order Work Order Number must be no more than 16 alpha-numeric
190043 CA7 Information Number characters. X X X X X X X X X X X X X X X X X
Draft
Cost Accounting Work Order If Work Order Number is used as the cost object, then Work
190044 CA7 Information Number Order Number must be used for cost accumulation. X X X X X X X X X X X X X X X X X
Cost Accounting Work Order If Work Order Number is used as the cost object, then each
190045 CA7 Information Number system must store and maintain Work Order Numbers. X X X X X X X X X X X X X X X X X
For Reporting, Transaction Quantity must be up to 10 numeric
characters. ex. 0000000060
Cost Accounting Transaction Data values: There is no list of values applicable for
185724 CA9 Information Quantity this element. X X X X X X X X X X X X X X X X X
Cost Accounting Transaction
185725 CA9 Information Quantity Transaction Quantity must be used for asset accountability. X X X X X X X X X X X X X X X X X
Cost Accounting Transaction Each accounting system must store and maintain Transaction
185726 CA9 Information Quantity Quantity values. X X X X X X X X X X X X X X X X X
A Unit of Measure Code must be used to identify any reported
Cost Accounting Unit of Measure transaction quantity to ensure consistent comparisons across
190046 CA10 Information Code DoD organizations. X X X X X X X X X X X X X X X X X
Cost Accounting Unit of Measure Unit of Measure Code must be no more than 3 alpha-numeric
190047 CA10 Information Code characters. X X X X X X X X X X X X X X X X X
Cost Accounting Unit of Measure Unit of Measure Code must be used for cost control and
190048 CA10 Information Code reporting. X X X X X X X X X X X X X X X X X
Cost Accounting Unit of Measure
190049 CA10 Information Code Each system must store and maintain Unit of Measure Codes. X X X X X X X X X X X X X X X X X
Cost Accounting Each Item Unique Identifier (IUID) construct may be serialized
183099 CA12 Information Asset Unique ID with the enterprise, or serialized within the part number. X X X X X X X X X
For items that are serialized within the enterprise identifier,
unique identification is achieved by a combination of the
Cost Accounting issuing agency code, enterprise identifier and the serial
183100 CA12 Information Asset Unique ID number, which must be unique within the enterprise identifier. X X X X X X X X X
For items that are serialized within the part number, unique
identification is achieved by a combination of the issuing
Cost Accounting agency code, enterprise identifier, the original part number,
183101 CA12 Information Asset Unique ID and the serial number. X X X X X X X X X
Each Real Property Unique Identifier (RPUID) must be an 18
Cost Accounting character integer.
183102 CA12 Information Asset Unique ID X X X X X X X X X
At creation, the web based system-generated Real Property
Cost Accounting Unique Identifier (RPUID) non-intelligent identifier must be
183103 CA12 Information Asset Unique ID validated and cross-referenced to prevent duplication. X X X X X X X X X
Cost Accounting The Real Property Unique Identifier (RPUID) must not contain
183104 CA12 Information Asset Unique ID spaces, hyphens, or other edit characters. X X X X X X X X X
A Real Property Unique Identifier (RPUID) may be referenced
Cost Accounting in a parent-child relationship to other RPUIDs for related
183105 CA12 Information Asset Unique ID subsets of assets, as needed for data linkages. X X X X X X X X X
Asset Unique ID must be a maximum of 50 alpha-numeric
Cost Accounting characters.
185730 CA12 Information Asset Unique ID Authoritative source: http://www.acq.osd.mil/dpap/UID/ X X X X X X X X X
Cost Accounting
185731 CA12 Information Asset Unique ID Asset Unique ID must be used for asset accountability. X X X X X X X X X
Draft
Cost Accounting Each accounting system must store and maintain Asset
185732 CA12 Information Asset Unique ID Unique ID values. X X X X X X X X X
Each Medical Treatment Facility (MTF) incurring medical costs
Cost Accounting will report cost by Medical Expense and Performance
190050 CA14 Information MEPR Code Reporting (MEPR) code in accordance with DoD guidance. X X X X
Each transaction containing a Medical Expense and
Cost Accounting Performance Reporting (MEPR) code must be substantiated
190051 CA14 Information MEPR Code by auditable source documentation. X X X X
Medical Expense and Performance Reporting (MEPR) code
must be 4 alpha-numeric characters where the first 3 positions
Cost Accounting will correspond to the MEPR code in DoD guidance and the
190052 CA14 Information MEPR Code 4th position will be reserved to accommodate expansion. X X X X
The Medical Expense and Performance Reporting (MEPR)
code must be used in accordance with DoD guidance to
Cost Accounting identify, record, and report data from fixed Medical Treatment
190053 CA14 Information MEPR Code Facilities (MTFs). X X X X
Cost Accounting Each system must store and maintain Medical Expense and
190054 CA14 Information MEPR Code Performance Reporting (MEPR) Code values. X X X X
