Financial Accounting Report - Excel

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					                                                             Financial_Reporting


Unique ID    Parent          Functional Requirement                                                                        DFAS Process Name
             Requirement No.


FR-0539                      The system must deliver an integrated ad hoc query capability to support agency access
                             to and analysis of system maintained financial data.

FR-0542                      The system must deliver the capability to define parameter-based query scripts that can
                             be queued for execution, stored for re-use and shared with other authorized agency users.

FR-0560                      To support the Financial Reporting process, the Core financial system must provide
                             automated functionality to generate all standard reports as of any accounting period.
                             Amounts reported must reflect the cumulative amount of all transactions posted to the
                             general ledger up through the accounting period specified for running the report. If
                             reporting for the current period, amounts must be cumulative up through the current date.

FR-0560.02   FR-0560         The system shall provide a capabilty to report cumulative amounts of all transactions
                             posted to the general ledger up through the accounting period specified for the report.

FR-0560.03   FR-0560         The system shall provide a capability to report cumulative amounts of all transactions
                             posted to the general ledger up through the current date.
FR-0565                      To support the Financial Reporting process, the Core financial system must provide
                             automated functionality to generate consolidated financial statements on-line. Drill-down
                             from the consolidated amounts to the GL accounts and balances that make up the
                             amounts, from the GL account balances to the individual balances by TAS, and to
                             detailed GL transactions.
FR-0743                      The system shall provide a capability to produce an end of fiscal year trial balance using
                             actual data only.




FR-0747                      The system shall provide a capability for an authorized user to produce an interim trial
                             balance as of a user defined date.




FR-0747.01   FR-0747         The system shall provide a capability for an authorized user to prepare a Journal Voucher
                             to adjust the trial balance.
FR-0750                      The system shall provide a capability for an authorized user to add a general ledger
                             footnote.




FR-0750.01   FR-0750         The system shall provide a capability for an authorized user to modify a general ledger
                             footnote.




FR-0750.02   FR-0750         The system shall provide a capability for an authorized user to delete a general ledger
                             footnote.




FR-0764                      The system shall provide a capability for an authorized user to approve a Preliminary Trial
                             Balance.

FR-0765                      The system shall provide a capability for an authorized user to produce an approved trial
                             balance and footnotes.

FR-1033                      The system shall provide a capability for the authorized user to add a Departmental Level
                             footnote.




                                                                       Page 1
                                                          Financial_Reporting


FR-1033.01   FR-1033      The system shall provide a capability for an authorized user to modify a Departmental
                          Level footnote to a financial statement.




FR-1033.02   FR-1033      The system shall provide a capability for an authorized user to delete a Departmental
                          Level footnote on a financial statement.




FR-1033.03   FR-1033      The system shall provide a capability for an authorized user to delete a Departmental
                          Level footnote from a financial statement.




FR-1040                   The system shall provide a capability for an authorized user to view the GLAC and
                          associated dollar value meeting the established abnormal balance of General Ledger
                          Accounts in accordance with the debit/credit indicators within the USSGL Transaction
                          Library.
FR-1302                   The system shall provide the capability to produce the Apportionment and
                          Reapportionment Schedule (SF132) documenting the distribution of funds.
FR-1303                   The system shall provide the capability to produce a quarterly Report on Budget
                          Execution & Budgetary Resources (SF133) documenting the status of funds on the
                          SF132.
FR-1303.01   FR-1303      The system shall provide the capability to produce a Schedule of Transfers that is
                          included as part of the quarterly Report on Budget Execution & Budgetary Resources
                          (SF133).
FR-1304                   The system shall provide the capability to produce a monthly Appropriation Status by
                          Fiscal Year, Program, Sub-Accounts report (AR(M)1002) documenting the appropriation
                          status by fiscal year.


FR-1305                   The system shall provide the capability to produce a monthly Report on Reimbursement
                          (AR(M)725) that is included as a supplemental report in the SF133.
FR-1306                   The system shall provide the capability to produce the Federal Agencies Centralized Trial
                          Balance System (FACTS II) bulk transfer data file.
FR-1307                   The system shall provide the capability to produce a monthly Defense Working Capital
                          Fund Accounting Report (AR(M)1307).
FR-1307.01   FR-1307      The system shall provide the capablity to produce the Statement of Financial Position that
                          is included as part of the monthly Defense Working Capital Fund Accounting Report
                          (AR(M)1307).
FR-1307.02   FR-1307      The system shall provide the capablity to produce the Statement of Cash Flows that is
                          included as part of the monthly Defense Working Capital Fund Accounting Report
                          (AR(M)1307).
FR-1307.03   FR-1307      The system shall provide the capablity to produce the Statement of Operations that is
                          included as part of the monthly Defense Working Capital Fund Accounting Report
                          (AR(M)1307).
FR-          FR-1307.03   The system shall provide the capablity to produce Part I - "Report on Operations" of the
1307.03.01                Statement of Operations that is included as part of the monthly Defense Working Capital
                          Fund Accounting Report (AR(M)1307).
FR-          FR-1307.03   The system shall provide the capablity to produce Part II - "Changes in Net Position" of
1307.03.02                the Statement of Operations that is included as part of the monthly Defense Working
                          Capital Fund Accounting Report (AR(M)1307).
FR-          FR-1307.03   The system shall provide the capablity to produce Part III - "Cost of Goods Sold" of the
1307.03.03                Statement of Operations that is included as part of the monthly Defense Working Capital
                          Fund Accounting Report (AR(M)1307).
FR-          FR-1307.03   The system shall provide the capablity to produce Part IV - "Expenses" of the Statement
1307.03.04                of Operations that is included as part of the monthly Defense Working Capital Fund
                          Accounting Report (AR(M)1307).
FR-          FR-1307.03   The system shall provide the capablity to produce Part V - "Recoverable Operating
1307.03.05                Results" of the Statement of Operations that is included as part of the monthly Defense
                          Working Capital Fund Accounting Report (AR(M)1307).
FR-          FR-1307.03   The system shall provide the capablity to produce Part VI - "Capital Investment Program"
1307.03.06                of the Statement of Operations that is included as part of the monthly Defense Working
                          Capital Fund Accounting Report (AR(M)1307).
FR-          FR-1307.03   The system shall provide the capablity to produce Part VI I - "Inventory Management
1307.03.07                Reports" of the Statement of Operations that is included as part of the monthly Defense
                          Working Capital Fund Accounting Report (AR(M)1307).
FR-1308                   The system shall provide the capability to produce a quarterly Treasury Report on
                          Receivables (TROR).




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                                                        Financial_Reporting


FR-1309                The system shall provide the capability to produce the annual Year-end Closing
                       Statement (FMS-2108).


FR-1310                The system shall provide the capability to produce the Balance Sheet.

FR-1310.01   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 2, "Nonentity Assets", for the Balance Sheet.

FR-1310.02   FR-1310   The system shall provide the capability to produce a schedule of "Nonentity Assets" for
                       the Balance Sheet.
FR-1310.03   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 3, "Fund Balance With Treasury (FBWT)", for the
                       Balance Sheet.
FR-1310.04   FR-1310   The system shall provide the capability to produce a schedule of "Fund Balance With
                       Treasury (FBWT)" for the Balance Sheet.
FR-1310.05   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 4, "Investments and Related Interest", for the Balance
                       Sheet.
FR-1310.06   FR-1310   The system shall provide the capability to produce a schedule of "Investments and
                       Related Interest" for the Balance Sheet.
FR-1310.07   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 5, "Accounts Receivable", for the Balance Sheet.

FR-1310.08   FR-1310   The system shall provide the capability to produce a schedule of "Accounts Receivable"
                       for the Balance Sheet.
FR-1310.09   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information for "Other Assets" for the Balance Sheet.
FR-1310.10   FR-1310   The system shall provide the capability to produce a schedule of "Other Assets" for the
                       Balance Sheet.
FR-1310.11   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 7, "Cash and Other Monetary Assets", for the
                       Balance Sheet.
FR-1310.12   FR-1310   The system shall provide the capability to produce a schedule of "Cash and Other
                       Monetary Assets" to the Balance Sheet.
FR-1310.13   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 8, "Direct Loans and/or Loan Guarantee Programs",
                       for the Balance Sheet.
FR-1310.14   FR-1310   The system shall provide the capability to produce a schedule of "Direct Loans and/or
                       Loan Guarantee Programs" for the Balance Sheet.
FR-1310.15   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 9, "Inventory and Related Property", for the Balance
                       Sheet.
FR-1310.16   FR-1310   The system shall provide the capability to produce a schedule of "Inventory and Related
                       Property" for the Balance Sheet.
FR-1310.17   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 10, "General Property, Plant, and Equipment (PP&E),
                       Net", for the Balance Sheet.
FR-1310.18   FR-1310   The system shall provide the capability to produce a schedule of "General Property, Plant,
                       and Equipment (PP&E), Net" for the Balance Sheet.
FR-1310.19   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 11, "Liabilities Not Covered by Budgetary
                       Resources", for the Balance Sheet.
FR-1310.20   FR-1310   The system shall provide the capability to produce a schedule of "Liabilities Not Covered
                       by Budgetary Resources" for the Balance Sheet.
FR-1310.21   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 12, "Accounts Payable", for the Balance Sheet.

FR-1310.22   FR-1310   The system shall provide the capability to produce a schedule of " Accounts Payable" for
                       the Balance Sheet.
FR-1310.23   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 13, "Debt", for the Balance Sheet.
FR-1310.24   FR-1310   The system shall provide the capability to produce a schedule of "Debt" for the Balance
                       Sheet.
FR-1310.25   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 14, "Environmental Liabilities and Disposal
                       Liabilities", for the Balance Sheet.
FR-1310.26   FR-1310   The system shall provide the capability to produce a schedule of "Environmental
                       Liabilities and Disposal Liabilities" for the Balance Sheet.
FR-1310.27   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 15, "Other Liabilities", for the Balance Sheet.

FR-1310.28   FR-1310   The system shall provide the capability to produce a schedule of "Other Liabilities" for the
                       Balance Sheet.




                                                                 Page 3
                                                        Financial_Reporting


FR-1310.29   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 16, "Commitments and Contingencies", for the
                       Balance Sheet.
FR-1310.30   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 17, "Military Retirement Benefits and Other
                       Employment Related Actuarial Liabilities", for the Balance Sheet.
FR-1310.31   FR-1310   The system shall provide the capability to produce a schedule of "Military Retirement
                       Benefits and Other Employment Related Actuarial Liabilities" for the Balance Sheet.

FR-1310.32   FR-1310   The system shall provide the capability to enable the user to insert non-standard, free-
                       form narrative information into Note 23, "Earmarked Funds", for the Balance Sheet.

FR-1310.33   FR-1310   The system shall provide the capability to produce a schedule of "Earmarked Funds" for
                       the Balance Sheet.
FR-1310.34   FR-1310   The system shall provide the capability to allow users to insert a free-form table in support
                       of the notes for the Balance Sheet.
FR-1311                The system shall provide the capability to produce the Statement of Net Cost.

FR-1311.01   FR-1311   The system shall provide the capability to allow the user to insert non-standard, free-form
                       narrative into Note 18, "General Disclosures Related to the Statement of Net Cost".

FR-1311.02   FR-1311   The system shall provide the capability to produce a schedule of "Disclosures Related to
                       the Statement of Net Cost".
FR-1311.03   FR-1311   The system shall provide the capability to allow the user to insert a free-form derived table
                       in support of the notes for the Statement of Net Cost.
FR-1312                The system shall provide the capability to produce the Statement of Changes in Net
                       Position.
FR-1312.01   FR-1312   The system shall provide the capability to allow the user to insert non-standard, free-form
                       narrative into Note 19, "Disclosures Related to the Statement of Changes in Net Position".

FR-1312.02   FR-1312   The system shall provide the capability to produce a schedule of "Disclosures Related to
                       the Statement of Changes In Net Position".
FR-1312.03   FR-1312   The system shall provide the capability to allow the user to insert a free-form derived table
                       in support of the notes for the Statement of Change in Net Position.
FR-1313                The system shall provide the capability to produce the Statement of Budgetary Resources.

FR-1313.01   FR-1313    The system shall provide the capability to allow the user to insert non-standard, free-form
                       narrative into Note 20, "Note Disclosures Related to the Statement of Budgetary
                       Resources".
FR-1313.02   FR-1313   The system shall provide the capability to produce a schedule of "Note Disclosures
                       Related to the Statement of Budgetary Resources".
FR-1313.03   FR-1313   The system shall provide the capability to allow the user to insert a free-form derived table
                       in support of the notes for the Statement of Budgetary Resources.
FR-1314                The system shall provide the capability to produce the Federal Agencies Centralized Trial
                       Balance System (FACTS I) bulk transfer data file.
FR-1315                The system shall provide the capability to produce the Additional Notes required by the
                       Office of the Secretary of Defense.
FR-1315.01   FR-1315   The system shall provide the capability to allow the user to insert non-standard, free-form
                       narrative into Note 1, "Significant Accounting Policies".
FR-1315.02   FR-1315   The system shall provide the capability to allow the user to insert non-standard, free-form
                       narrative into Note 21 , "Reconciliation of Net Cost of Operations (Proprietary) to Budget".

FR-1315.03   FR-1315   The system shall provide the capability to produce a schedule of "Reconciliation of Net
                       Cost of Operations (Proprietary) to Budget".
FR-1315.04   FR-1315   The system shall provide the capability to allow the user to insert non-standard, free-form
                       narrative into Note 24, "Other Disclosures".
FR-1315.05   FR-1315   The system shall provide the capability to produce a schedule of "Other Disclosures".

FR-1315.06   FR-1315   The system shall provide the capability to allow the user to insert non-standard, free-form
                       narrative into Note 25, "Restatements".
FR-1315.07   FR-1315   The system shall provide the capability to allow the user to insert non-standard, free-form
                       narrative into Note 22, "Incedental Custodial Collections".


FR-1315.08   FR-1315   The system shall provide the capability to allow the user to insert a free-form derived table
                       in support of the notes for the Additional Notes Required by the Office of the Secretary of
                       Defense.
FR-1316                The system shall provide the capability to allow the user to produce reconciliations.


FR-1317                The system shall provide the capability to view suspended transactions.

FR-1318                The system shall provide the capability to correct suspended transactions.




                                                                 Page 4
                                           Financial_Reporting


FR-1320   The system shall provide the capability to report inventory values at either: historical,
          latest acquisition, or moving average cost.

FR-1321   The system shall provide the capability to report acquisition costs for Property, Plant and
          Equipment (PPE).
FR-1323   The system shall provide the capability to report depreciation for PPE.




                                                     Page 5
                                                             Financial_Reporting


BEA 4.1 Process Name             Requirement Source     Requirement          Secondary Requirement   Financial Report Name   Accounting
                                 Name and Date          Source               Source and Date                                 Transaction
                                                        Reference
                                                        Number
Request, Collect, and Analyze    FSIO OFFM-N0-0106, Jan req. TLJ-01          DFAS 7900.4-G, V6.0,    General
Narrative and or Footnote        2006                                        Jan 07
Information
Request, Collect, and Analyze    FSIO OFFM-N0-0106, Jan req. TLJ-02          DFAS 7900.4-G, V6.0,    General
Narrative and or Footnote        2006                                        Jan 07
Information
Analyze Draft Period End or On   FSIO OFFM-N0-0106, Jan req. GLG-01          DFAS 7900.4-G, V6.0,    General
Demand Financial Statement       2006                                        Jan 07




Analyze Draft Period End or On   FSIO OFFM-N0-0106, Jan req. GLG-02          DFAS 7900.4-G, V6.0,    General
Demand Financial Statement       2006                                        Jan 07

Analyze Draft Period End or On   FSIO OFFM-N0-0106, Jan req. GLG-03          DFAS 7900.4-G, V6.0,    General
Demand Financial Statement       2006                                        Jan 07
Request, Collect, and Analyze    FSIO OFFM-N0-0106, Jan req. GLG-13          DFAS 7900.4-G, V6.0,    General
Narrative and or Footnote        2006                                        Jan 07
Information


Analyze Draft Period End or On   E-2-                                        OFFM-NO-0106, GLF-06, General
Demand Financial Statement       Requirements_Traceability                   Jan 2006
                                 _Matrix062405.xls and E-
                                 2_Requirements_Traceabil
                                 ity_Matrix112304.xls

Analyze Draft Period End or On   E-2-                                        OFFM-0106, Jan 2006,    General
Demand Financial Statement       Requirements_Traceability                   GLF-06, GLG-01
                                 _Matrix062405.xls and E-
                                 2_Requirements_Traceabil
                                 ity_Matrix112304.xls

Analyze Draft Period End or On   OFFM-0106, Jan 2006,                                                General
Demand Financial Statement       GLF-06, GLG-02
Request, Collect, and Analyze    E-2-                                        FMR Vol 6B Chap 10      General
Narrative and or Footnote        Requirements_Traceability
Information                      _Matrix062405.xls and E-
                                 2_Requirements_Traceabil
                                 ity_Matrix112304.xls

Request, Collect, and Analyze    E-2-                                        DoDFMR Vol 6B Chap 10, General
Narrative and or Footnote        Requirements_Traceability                   Jan 2006
Information                      _Matrix062405.xls and E-
                                 2_Requirements_Traceabil
                                 ity_Matrix112304.xls

Request, Collect, and Analyze    E-2-                                        DoDFMR Vol 6B Chap 10, General
Narrative and or Footnote        Requirements_Traceability                   Jan 2006
Information                      _Matrix062405.xls and E-
                                 2_Requirements_Traceabil
                                 ity_Matrix112304.xls

Request, Collect, and Analyze    E-                                          OFFM-0106, Jan 2006,    General
Narrative and or Footnote        2_Requirements_Traceabil                    TLE-01, GLF-07
Information                      ity_Matrix112304.xls
Request, Collect, and Analyze    E-                                          OFFM-0106, Jan 2006,    General
Narrative and or Footnote        2_Requirements_Traceabil                    GLG-04
Information                      ity_Matrix112304.xls
Request, Collect, and Analyze    E-                       Appendix C Part    DFAS 7900.4-G, V6.0,    General
Narrative and or Footnote        2_Requirements_Traceabil III, C050602. C.   Jan 07
Information                      ity_Matrix112304.xls     5. a.

                                 DoDFMR, Volume 6A,
                                 Chapter 05




                                                                    Page 6
                                                            Financial_Reporting


Request, Collect, and Analyze    E-                       Appendix C Part      DFAS 7900.4-G, V6.0,   General
Narrative and or Footnote        2_Requirements_Traceabil III, C050602. C.     Jan 07
Information                      ity_Matrix112304.xls     5. a.

                                 DoDFMR, Volume 6A,
                                 Chapter 05, Dec 2006
Request, Collect, and Analyze    E-                       Appendix C Part      DFAS 7900.4-G, V6.0,   General
Narrative and or Footnote        2_Requirements_Traceabil III, C050602. C.     Jan 07
Information                      ity_Matrix112304.xls     5. a.

                                 DoDFMR, Volume 6A,
                                 Chapter 05, Dec 2006
Request, Collect, and Analyze    E-                       Appendix C Part      DFAS 7900.4-G, V6.0,   General
Narrative and or Footnote        2_Requirements_Traceabil III, C050602. C.     Jan 07
Information                      ity_Matrix112304.xls     5. a.

                                 DoDFMR, Volume 6A,
                                 Chapter 05, Dec 2006
Analyze Draft Period End or On   OFFM-N0-0106, Jan 2006 TLE-09                                        General
Demand Financial Statement


Create Draft Period End or On    OMB Circular No. A-11     Part4, Sec 121                             SF 132
Demand Financial Statement       (2007)
Create Draft Period End or On    OMB Circular No. A-11     Part4, Sec 130                             SF 133
Demand Financial Statement       (2007)

Create Draft Period End or On    OMB Circular No. A-11     Part4, Sec 130                             SF 133
Demand Financial Statement       (2007)

Create Draft Period End or On    Department of Defense     Chapter4,                                  AR ( M) 1002
Demand Financial Statement       Financial Management      Paragraph 0406,
                                 Regulation (DoDFMR)       Pages 4-15 thru
                                 7000.14-R, Volume 6A,     4-16
                                 Nov 2006
Create Draft Period End or On    DoDFMR, Vol 6A, Nov       Ch 4, Para                                 AR (M) 725
Demand Financial Statement       2006                      040505
Create Draft Period End or On    OMB Circular No. A-11,    Section 82.15,                             FACTS II
Demand Financial Statement       Nov 2007                  pages 29-32
Create Draft Period End or On    DoDFMR, Volume 6A,        Chapter 15                                 AR (M) 1307
Demand Financial Statement       (Aug 2007)
Create Draft Period End or On    DoDFMR, Volume 6A,        Chapter 15                                 AR (M) 1307
Demand Financial Statement       (Aug 2007)

Create Draft Period End or On    DoDFMR, Volume 6A,        Chapter 15                                 AR (M) 1307
Demand Financial Statement       (Aug 2007)

Create Draft Period End or On    DoDFMR, Volume 6A,        Chapter 15                                 AR (M) 1307
Demand Financial Statement       (Aug 2007)

Create Draft Period End or On    DoDFMR, Volume 6A,        Chapter 15                                 AR (M) 1307
Demand Financial Statement       (Aug 2007)

Create Draft Period End or On    DoDFMR, Volume 6A,        Chapter 15                                 AR (M) 1307
Demand Financial Statement       (Aug 2007)

Create Draft Period End or On    DoDFMR, Volume 6A,        Chapter 15                                 AR (M) 1307
Demand Financial Statement       (Aug 2007)

Create Draft Period End or On    DoDFMR, Volume 6A,        Chapter 15                                 AR (M) 1307
Demand Financial Statement       (Aug 2007)

Create Draft Period End or On    DoDFMR, Volume 6A,        Chapter 15                                 AR (M) 1307
Demand Financial Statement       (Aug 2007)

Create Draft Period End or On    DoDFMR, Volume 6A,        Chapter 15                                 AR (M) 1307
Demand Financial Statement       (Aug 2007)

Create Draft Period End or On    DoDFMR, Volume 6A         Chapter 15                                 AR (M) 1307
Demand Financial Statement       (Aug 2007)

Create Draft Period End or On    Treasury Financial Manual Volume 1, Part 2,                          TROR
Demand Financial Statement       (TFM) , Dated January     Chapter 4100
                                 12, 2007




                                                                     Page 7
                                                          Financial_Reporting


Create Draft Period End or On    Treasury Financial      Volume 1, Part 2,      FMS-2108
Demand Financial Statement       Manual(TFM)             Chapter 4200,
                                                         Transmittal Letter
                                                         No. 631
Prepare Final Period End or On   DoDFMR, Volume 6B,      Chapter 4              Balance Sheet
Demand Financial Statement       Jan 2006
Prepare Final Period End or On   DoDFMR, Vol 6B, Jan     Chapter 10             Balance Sheet
Demand Financial Statement       2006

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement
Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement

Prepare Final Period End or On   DoDFMR Vol 6B, Jan 2006 Chapter 10             Balance Sheet
Demand Financial Statement




                                                                   Page 8
                                                             Financial_Reporting


Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Balance Sheet
Demand Financial Statement

Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Balance Sheet
Demand Financial Statement

Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Balance Sheet
Demand Financial Statement

Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Balance Sheet
Demand Financial Statement

Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Balance Sheet
Demand Financial Statement
Create Financial Statement Level   DoDFMR Vol 6B, Jan 2006 Chapter 10                              Balance Sheet
Adjustment
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 5                               Statement of Net Cost
Demand Financial Statement
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Statement of Net Cost
Demand Financial Statement

Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Statement of Net Cost
Demand Financial Statement
Create Financial Statement Level   DoDFMR Vol 6B, Jan 2006 Chapter 10                              Statement of Net Cost
Adjustment
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 6                               Statement of Changes in
Demand Financial Statement                                                                         Net Position
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Statement of Changes in
Demand Financial Statement                                                                         Net Position

Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Statement of Changes in
Demand Financial Statement                                                                         Net Position
Create Financial Statement Level   DoDFMR Vol 6B, Jan 2006 Chapter 10                              Statement of Changes in
Adjustment                                                                                         Net Position
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 7                               Statement of Budgetary
Demand Financial Statement                                                                         Resources
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Statement of Budgetary
Demand Financial Statement                                                                         Resources

Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Statement of Budgetary
Demand Financial Statement                                                                         Resources
Create Financial Statement Level   DoDFMR Vol 6B, Jan 2006 Chapter 10                              Statement of Budgetary
Adjustment                                                                                         Resources
Prepare Final Period End or On     DoDFMR, Vol 6A, Dec     Chapter 6                               FACTS I
Demand Financial Statement         2000
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Notes to the Financial
Demand Financial Statement                                                                         Stmts
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Notes to the Financial
Demand Financial Statement                                                                         Stmts
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Notes to the Financial
Demand Financial Statement                                                                         Stmts

Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Notes to the Financial
Demand Financial Statement                                                                         Stmts
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Notes to the Financial
Demand Financial Statement                                                                         Stmts
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Notes to the Financial
Demand Financial Statement                                                                         Stmts
Prepare Final Period End or On     DoDFMR Vol 6B, Jan 2006 Chapter 10                              Notes to the Financial
Demand Financial Statement                                                                         Stmts
Prepare Final Period End or On     OUSD(C) Financial                                               Notes to the Financial
Demand Financial Statement         Reporting Quarterly                                             Stmts
                                   Guidance (FY 2007),
                                   Attachment 02A
Create Financial Statement Level   DoDFMR Vol 6B, Jan 2006 Chapter 10                              Notes to the Financial
Adjustment                                                                                         Stmts

Analyze Draft Period End or On     OUSD(C) Reconciliations                                         General
Demand Financial Statement         Manual, June 2006

Analyze Draft Period End or On     FSIO OFFM-N0-0106, Jan req. SBM-16       DFAS 7900.4-G, V6.0,   General
Demand Financial Statement         2006                                     Jan 07
Analyze Draft Period End or On     FSIO OFFM-N0-0106, Jan req. SBM-16       DFAS 7900.4-G, V6.0,   General
Demand Financial Statement         2006                                     Jan 07




                                                                       Page 9
                                                         Financial_Reporting


Analyze Draft Period End or On   SFFAS-3, Oct 1993      20             DFAS 7900.4-G, V6.0,   AFS
Demand Financial Statement       JFMIP SR-03-02, Aug    20             Jan 07
                                 2003
Analyze Draft Period End or On   DoDFMR, Volume 04,     060104a        DFAS 7900.4-G, V6.0,   AFS
Demand Financial Statement       Chapter 06, Jul 2006                  Jan 07
Analyze Draft Period End or On   DoDFMR, Volume 04,     060105A        DFAS 7900.4-G, V6.0,   AFS
Demand Financial Statement       Chapter 06, Jul 2006                  Jan 07




                                                                  Page 10
                                                                     Business_Rules


Unique ID    Business Rule             Business Rule Description
             Title/Name


FR-BR-0062   ENT_Major_Acquisition Major Acquisition Indicator must be used for accounting classification, financial reporting,
             _Indicator_Purpose    and funds control.

FR-BR-0063   ENT_OMB_Content_P Each Department of Defense financial statement must be prepared in accordance with
             olicies           form and content policies prescribed by the Office of Management and Budget (OMB).

FR-BR-0064   ENT_Object_Class_Co Object Class must be used for financial reporting.
             de_Purpose
FR-BR-0067   ENT_Period_of_Availa A Period of Availability Date must be established in the accounting classification structure
             bility_Date_Creation when the appropriation is signed by the President and will be maintained until available
                                  funding has been canceled.
FR-BR-0068   ENT_Period_of_Availa Period of Availability Date must be used for accounting classification, financial reporting,
             bility_Date_Purpose  budgetary control, and funds control.

FR-BR-0072   ENT_Program_Report_       Program Report Code must be used for financial reporting and budgetary control.
             Code_Purpose
FR-BR-0073   ENT_Public_Law_Num        Public Law Number must be used for financial reporting and budgetary control.
             ber_Purpose
FR-BR-0074   ENT_Receipt_Indicator     Receipt Indicator must be used for accounting classification and financial reporting.
             _Purpose
FR-BR-0075   ENT_Reimbursable_Fl       Reimbursable Flag Indicator must be used for financial reporting and budgetary funds.
             ag_Indicator_Purpose

FR-BR-0076   ENT_Report_Budget_S       The Report on Budget Execution (SF- 133) must be submitted with cumulative amounts
             ubmission                 for each open Treasury Appropriation Fund Symbol (TAFS).
FR-BR-0077   ENT_Revenue_Type_         Revenue Type Code must be used for general ledger posting and financial reporting.
             Code_Purpose
FR-BR-0078   ENT_Revised_For_Ap    The Apportionment and Reapportionment Schedule (SF-132) must be revised and
             propriations          resubmitted for adjustments to appropriations and apportionments.
FR-BR-0079   ENT_SFIS_Definitions  A Standard Financial Information Structure (SFIS) must be established throughout the
                                   DoD with standard accounting classification elements and definitions.
FR-BR-0080   ENT_Sub_Account_Co Sub-Account must be used for accounting classification, general ledger posting, financial
             de_Purpose            reporting, budgetary control, and funds control.
FR-BR-0081   ENT_Sub_Classificatio Sub-Classification Code must be used for accounting classification and financial reporting.
             n_Code_Purpose
FR-BR-0082   ENT_TAFS_Status_Ind Treasury Appropriation Fund Symbol (TAFS) Status Indicator must be used for general
             icator_Purpose        ledger posting, financial reporting, and budgetary control.
FR-BR-0083   ENT_Trading_Partner_ Trading Partner Indicator Code must be used for general ledger posting and financial
             Indicator_Code_Purpos reporting.
             e
FR-BR-0084   ENT_Transaction_Amo Transaction Amount must be used for general ledger posting, financial reporting,
             unt_Purpose           budgetary control, and funds control.
FR-BR-0085   ENT_Transaction_Effe Transaction Effective Date must be used for general ledger posting and financial reporting.
             ctive_Date_Purpose

FR-BR-0086   ENT_Transaction_Post Transaction Post Date must be used for general ledger posting and financial reporting.
             _Date_Purpose
FR-BR-0087   ENT_Transaction_Typ Different Transaction Type Code values may be used only if the accounting system is
             e_Code_System_2      posting all applicable transactions using compliant general ledger posting logic.

FR-BR-0088   ENT_Transfer_To_Fro Transfer To/From Indicator must be used for accounting classification, general ledger
             m_Indicator_Purpose posting, financial reporting, and budgetary control.

FR-BR-0091   ENT_USSGL_Account         United States Standard General Ledger (USSGL) Account Code must be used for
             _Code_Purpose             general ledger posting, financial reporting, and funds control.
FR-BR-0092   ENT_Unit_of_Measure       Unit of Measure Code must be used for cost control and reporting.
             _Code_Purpose
FR-BR-0094   ENT_Year_Budget_Aut       Year of Budget Authority Indicator must be used for general ledger posting, financial
             hority_Indicator_Purpos   reporting, and budgetary control.
             e
FR-BR-0123                             The core system must provide summarized data electronically to other systems used by
                                       the agency for management decision support and financial statement preparation.

FR-BR-0124                             The core financial system must use the USSGL mandated chart of accounts as the basis
                                       for reporting external reports or data transmissions to OMB and Treasury.

FR-BR-0126                             The Financial Reporting System must provide for a query capability that allows for the
                                       presentation of as specific and detailed data as requested.




                                                                          Page 11
                                          Business_Rules


FR-BR-0127   The Financial Reporting System must present information resulting from systems queries
             in a format that facilitates the understanding of the information by non-technical users;
             and unformatted for more technically proficient users.
FR-BR-0128   The Financial Reporting System must provide for easy access to historical files for
             comparative, analytical, and trend information.
FR-BR-0129   The Financial Reporting System must have the capability to perform a "Print Screen" on
             all screens.




                                                Page 12
                                                     Business_Rules


DFAS Process Name   BEA 4.1 Process Name               Requirement Source     Requirement   Secondary Requirement
                                                       Name and Date          Source        Source and Date
                                                                              Reference
                                                                              Number
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement

                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement

                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement

                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement

                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement

                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement

                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement

                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement

                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement

                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement
                    Prepare Final Period End or On     BEA 4.1
                    Demand Financial Statement

                    Prepare Final Period End or On     DDRS - DFAS 7900.4G,   02.01.02
                    Demand Financial Statement         Ver. 3, Jun 2001

                    Prepare Final Period End or On     DDRS - DFAS 7900.4G,   02.01.162     Deleted in Ver 4
                    Demand Financial Statement         Ver. 3, Jun 2001

                    Prepare Final Period End or On     DDRS - DFAS 7900.4G,   02.01.164
                    Demand Financial Statement         Ver. 3, Jun 2001




                                                        Page 13
                                 Business_Rules


Prepare Final Period End or On     DDRS - DFAS 7900.4G,   02.01.165
Demand Financial Statement         Ver. 3, Jun 2001

Prepare Final Period End or On     DDRS - DFAS 7900.4G,   02.01.169
Demand Financial Statement         Ver. 3, Jun 2001
Prepare Final Period End or On     DDRS - DFAS 7900.4G,   02.01.170
Demand Financial Statement         Ver. 3, Jun 2001




                                    Page 14
Unique ID    Best Practice            Best Practice Description                                                                     Best Practice Source ID
             Title/Name                                                                                                             Name



FR-BP-0001   Move Operating Data      To reduce possible delays in issuing financial statements remove all non financial            Accounting Best
             to Other Reports         operating and management information out of the financial statement reports into              Practices, Fourth Edition,
                                      separate management results reports.                                                          Steven M. Bragg, CPA,
                                                                                                                                    CMA, CIA, CPIM

FR-BP-0003   Restrict the Level of    Restrict the level of reporting in the financial statements to just the basic (GAAP required) Accounting Best
             Reporting                financial statements and transfer the additional information that has been requested to       Practices, Fourth Edition,
                                      other supplemental reports that can be issued separately at a later date.                     Steven M. Bragg, CPA,
                                                                                                                                    CMA, CIA, CPIM

FR-BP-0004   Write Financial          Many of the basic formats and text for financial statement footnotes do not change from       Accounting Best
             Statement Footnotes      period to period. These footnotes can be prepared in advance and populated with the           Practices, Fourth Edition,
             in Advance               appropriate financial numbers and explanations for the changes in information during the      Steven M. Bragg, CPA,
                                      final financial statement preparation.                                                        CMA, CIA, CPIM

FR-BP-0005   Automate Recurring       Recurring journal entries should be used for as many of the entries as possible. If the       Accounting Best
             Journal Entries          recurring entries will need to be adjusted at the end of the period then it is not a good     Practices, Fourth Edition,
                                      candidate for automating.                                                                     Steven M. Bragg, CPA,
                                                                                                                                    CMA, CIA, CPIM

FR-BP-0008   Defer Routine Work       Defer routine work during the month, quarter or year end closing effort time period, usually Accounting Best
                                      the first week of the month.                                                                 Practices, Fourth Edition,
                                                                                                                                   Steven M. Bragg, CPA,
                                                                                                                                   CMA, CIA, CPIM

FR-BP-0009   Eliminate Multiple       When there are many approvals to obtain, especially in areas where the approvals are          Accounting Best
             Approvals                holding up key work products, there can be a substantial impact on the speed of financial     Practices, Fourth Edition,
                                      statement completion. Some solutions are as follows:                                          Steven M. Bragg, CPA,
                                      Designate a back-up approver.                                                                 CMA, CIA, CPIM
                                      Increase training levels.
                                      Issue ranges within which approvals are not required.
                                      Reduce to one approver.
                                      Shift the approver to an available person.
FR-BP-0010   Eliminate Small          In some companies, there is a focus on achieving perfectly accurate financial statements,     Accounting Best
             Accruals                 no matter how many extra accruals are needed. If there is even a slight chance of an          Practices, Fourth Edition,
                                      accrual occasionally being a large one, it is best to keep it in place on the grounds that    Steven M. Bragg, CPA,
                                      financial statement accuracy could be severely impacted by its absence at some point in       CMA, CIA, CPIM
                                      the future.
FR-BP-0011   Reduce Investigation     A very simple best practice that eliminates most review work is to reduce investigation       Accounting Best
             Levels                   levels to the point where only the largest variances are checked for accuracy.                Practices, Fourth Edition,
                                                                                                                                    Steven M. Bragg, CPA,
                                                                                                                                    CMA, CIA, CPIM

FR-BP-0012   Assign Closing           Produce a document that clearly states exactly who is responsible for each task required      Accounting Best
             Responsibilities         to produce financial statements.                                                              Practices, Fourth Edition,
                                                                                                                                    Steven M. Bragg, CPA,
                                                                                                                                    CMA, CIA, CPIM

FR-BP-0014   Continually Review       Continually review wait times, determine the reasons for the waits and determine if the       Accounting Best
             Wait Times               items being waited for can be accelerated like performing daily on-line bank                  Practices, Fourth Edition,
                                      reconciliations.                                                                              Steven M. Bragg, CPA,
                                                                                                                                    CMA, CIA, CPIM

FR-BP-0015   Convert Serial           To save time convert serial process activities into parallel ones than can be accomplished    Accounting Best
             Activities to Parallel   at the same time as other steps in the closing process. Some processes require                Practices, Fourth Edition,
             Ones                     information from the previous process to be completed and will still need to be processes     Steven M. Bragg, CPA,
                                      in a serial manner. Closing accounts receivable and payroll can be accomplished at the        CMA, CIA, CPIM
                                      same time that work is being done in accounts payable which is required to complete the
                                      fixed assets closing process.
FR-BP-0016   Create a Closing         Create a closing schedule that itemizes all tasks that must be completed during each day      Accounting Best
             Schedule                 of the closing process.                                                                       Practices, Fourth Edition,
                                                                                                                                    Steven M. Bragg, CPA,
                                                                                                                                    CMA, CIA, CPIM

FR-BP-0017   Document the Process Document the closing process through interviewing all personnel involved in the reporting Accounting Best
                                  process and flowcharting all activities. The goal is to identify bottlenecks and take actions Practices, Fourth Edition,
                                  to correct the problems.                                                                      Steven M. Bragg, CPA,
                                                                                                                                CMA, CIA, CPIM
FR-BP-0018   Restrict the Use of      Restrict the use of journal entries to the accountant that is responsible for closing the        Accounting Best
             Journal Entries          books at the end of the reporting period. This will eliminate the need to research where a       Practices, Fourth Edition,
                                      journal entry came from that just changed an ending balance to a different amount than           Steven M. Bragg, CPA,
                                      was expected.                                                                                    CMA, CIA, CPIM

FR-BP-0019   Train the Staff in       Proper training of the accounting staff will reduce the error rates and reduce the amount        Accounting Best
             Closing Procedures       of time necessary to perform the required tasks for producing financial reports.                 Practices, Fourth Edition,
                                                                                                                                       Steven M. Bragg, CPA,
                                                                                                                                       CMA, CIA, CPIM

FR-BP-0021   Use internal audits to   The internal auditing staff can be brought in to discover where problems are occurring,          Accounting Best
             Locate Transaction       why they are happening, who is causing the problems, and what can be done to fix them.           Practices, Fourth Edition,
             Problems                 By using the internal auditing staff, the controller can determine the exact nature of all the   Steven M. Bragg, CPA,
                                      problems plaguing the financial statements.                                                      CMA, CIA, CPIM

FR-BP-0022   Use Standard journal     Use standard journal entries where the amount of money to be recorded will vary, but the         Accounting Best
             Entry Forms              account numbers will stay the same most of the time.                                             Practices, Fourth Edition,
                                                                                                                                       Steven M. Bragg, CPA,
                                                                                                                                       CMA, CIA, CPIM

FR-BP-0023   Complete Allocation      Instead of using this months financial information to determine cost allocations use             Accounting Best
             Bases in Advance         information form the previous month as an allocation base.                                       Practices, Fourth Edition,
                                                                                                                                       Steven M. Bragg, CPA,
                                                                                                                                       CMA, CIA, CPIM

FR-BP-0024   Conduct Daily Review     Conduct a daily or weekly review of the financial statement prior to the end of the month.       Accounting Best
             of the Financial         A controller can review revenues as soon as they are billed, and expenses as soon as             Practices, Fourth Edition,
             Statements               they are incurred so that any obvious discrepancies can be resolved right away.                  Steven M. Bragg, CPA,
                                                                                                                                       CMA, CIA, CPIM
Best Practice Source ID   Applicable to   DoD Adopted   Req'ts (Unique
Reference Number          DoD (Yes/No)    (Yes/No)      IDs)
                                                        Implementing the
                                                        Best Practice

Item 12-1




Item 12-3




Item 12-4




Item 12-5




Item 12-8




Item 12-9




Item 12-10




Item 12-11




Item 12-12




Item 12-14




Item 12-15




Item 12-16




Item 12-17
Item 12-18




Item 12-19




Item 12-21




Item 12-22




Item 12-23




Item 12-24
Budget Execution Report Context Diagram

                           DRAFT FINANCIAL REPORTING “TO BE” PROCESS



         Warrants and
          1151s from
           Treasury
       SF 132 from OMB                                         Business     Management Reporting Info
   1                                                         Intelligence                                              Financial
                                             FACTS II    4c                                                           Reporting
                                             TROR                                                                    4 System
                                        4a
                                                             Financial Reports to Treasury


    Enterprise Funds                SF 133
     Distribution -                 AR(M) 1307
          EFD                                                  Financial Reports to OSD
                                    AR(M)725
    1a
                                    AR(M)1002
                                                                                                 JVs Adjustments
                                                                                                 2a
                            4b


                             DAILY SFIS COMPLIANT TB
       ERPs                                                Load
                                                         SFIS Trial                               Validate
                                                                                                                                     SFIS Trial
                                                                                                  SFIS Trial                         SFIS Trial
                                                          Balance                                  Balance                         3Balance Table
                                                                                                                                    Balance Table
                                                           Table
                                                                                             2
                                                        1b
                                                                                                    Corrected        Fails edits

                         FACTSII
                         SF 133
                         FMS 2108
                                                                                                                Suspended TBs
                                                                                                                2b
                     FACTSII
                     SF 133
                     FMS 2108
                                                                           Suspended TBs
                                                                           2b


Audited Financial Statements - BEA Process Map
http://www.defenselink.mil/dbt/products/2007_BEA_ETP/bea/iwp/default.htm
Select above link:
Select OV-06c Business Process Model
Select "Perform Financial Reporting"
or
Select and expand Diagrams
Select and expand OV-06c Business Process Model
Select "Perform Financial Reporting"

				
DOCUMENT INFO
Description: Financial Accounting Report document sample