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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Accounts_Payable_Reporting_1 The system must generate aged DoDFMRVol1,Ch2,Add2D DFMIR Mandatory FV Perform Financial Reporting
requisitions reports.
Accounts_Payable_Reporting_10 The system must produce audit trail DoDFMRVol1,Ch2,Add2D DFMIR Mandatory FV Manage General Ledger
reports to support data transferred
from external systems to the financial
system, including an error listing.
Accounts_Payable_Reporting_11 The system must retain for audit trail DoDFMRVol1,Ch2,Add2D DFMIR Mandatory FV Manage General Ledger
purposes the original machine
readable records along with all
amendments.
Accounts_Payable_Reporting_12 The system must record and maintain DoDFMRVol1,Ch2,Add2D DFMIR Mandatory CSE Monitor Contract or Order
contracts and grants so that fiscal year- Performance
to-date and inception-to-date
information can be presented.
Accounts_Payable_Reporting_13 To support the closeout process, the JFMIPSR-02-02,Pg48 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must provide a
receiving report containing a final
indicator, with acceptance
acknowledged by a designated agency
official including:
• contract number and all associated
delivery order numbers or task order
numbers (including modification
number, if any); PO number (including
modification number, if any); BPA
number and all associated BPA call
numbers (including modification
number, if any);
• date of receipt;
• date of acceptance; and
• final acceptance indicator.
Accounts_Payable_Reporting_14 To support the closeout process, the JFMIPSR-02-02,Pg49 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must access or Monitor Payment
provide evidence that the contractor's
final invoice has been submitted.
3/2/2009 Business Transformation Agency Page 1 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Accounts_Payable_Reporting_15 To support the closeout process, the JFMIPSR-02-02,Pg49 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must provide Monitor Payment
evidence that a final invoice payment
has taken place with the following:
• final payment indicator (including any
resolution of contract withholds);
• invoice number; and
• total amount paid.
Accounts_Payable_Reporting_16 To support the closeout process, the JFMIPSR-02-02,Pg49 FFMIA Mandatory CSE Manage Execution Fund Account
agency's single integrated financial FV Monitor Contract or Order
management system must provide Performance
where excess funds have been
identified, provide the document
number under which the funds were
obligated, the amount of the de-
obligation, and the date of the de-
obligation.
Accounts_Payable_Reporting_17 To support the closeout process, the JFMIPSR-02-02,Pg49 FFMIA Value Added CSE Execute Contract Closeout
agency's single integrated financial
management system should provide
an accounting document number.
Accounts_Payable_Reporting_18 To support the closeout process, the JFMIPSR-02-02,Pg49 FFMIA Value Added CSE Manage Execution Fund Account
agency's single integrated financial FV Manage Sales and Procurement
management system should enable
electronic contracting, obligation of
funds, approvals and signatures, and
notification alerts for pending actions.
Accounts_Payable_Reporting_19 Agency systems must maintain, store, JFMIPSR-02-02,Pg63 FFMIA Mandatory FV Manage General Ledger
and permit ready retrieval of financial
information.
Accounts_Payable_Reporting_2 The system must generate a report of DoDFMRVol1,Ch2,Add2D DFMIR Mandatory FV Perform Financial Reporting
aged outstanding obligating
documents by entry date and expected
receipt date.
Accounts_Payable_Reporting_3 The system must generate a report of DoDFMRVol1,Ch2,Add2D DFMIR Mandatory FV Perform Financial Reporting
aged receiving reports without
acceptance.
3/2/2009 Business Transformation Agency Page 2 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Accounts_Payable_Reporting_4 The system must generate aged, DoDFMRVol1,Ch2,Add2D DFMIR Mandatory FV Perform Financial Reporting
unmatched vendor invoice report.
Accounts_Payable_Reporting_5 The system must report, in DoDFMRVol1,Ch2,Add2D DFMIR Mandatory CSE Manage Supply Chain Entitlement
accordance with OMB Circular A-125,
"Prompt Payments," the:
(1) Number of interest penalties
paid.
(2) Amount of interest penalties
paid.
(3) Relative frequency, on a
percentage basis, of interest penalty
payment to the total number of
payments.
(4) Number, total amount, and relative
frequency, on a percentage basis, of
payments made 5 days or more before
the due date, except where cash
discounts were taken.
Accounts_Payable_Reporting_6 The system must generate status and DoDFMRVol1,Ch2,Add2D DFMIR Mandatory CSE Monitor Contract or Order
procurement history for documents Performance
such as multi-task contracts, grants,
and blanket purchase agreements.
Accounts_Payable_Reporting_7 The system must produce detailed DoDFMRVol1,Ch2,Add2D DFMIR Mandatory FV Manage Execution Fund Account
listing by level of funds control for the
commitment documents, obligation
documents, and expenditure of funds.
Accounts_Payable_Reporting_8 The system must generate a cash DoDFMRVol1,Ch2,Add2D DFMIR Mandatory FV Schedule Payment
requirement projection report
indicating the dollar amount of
disbursements due to be made on a
particular day.
Accounts_Payable_Reporting_9 The system must generate a vendor DoDFMRVol1,Ch2,Add2D DFMIR Mandatory CSE Manage Supply Chain Entitlement
listing by vendor name and number.
Acquired_Loan_Account_Status_Maint A guaranteed loan system must JFMIPSR-00-01,pg45 FFMIA Mandatory FV Record Loans and Grants
enance_1 identify accounts that should be written-
off.
Acquired_Loan_Account_Status_Maint A guaranteed loan system must JFMIPSR-00-01,pg47 FFMIA Mandatory FV Record Loans and Grants
enance_10 include a partial, full, or late payment
indicator.
3/2/2009 Business Transformation Agency Page 3 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Acquired_Loan_Account_Status_Maint A guaranteed loan system must JFMIPSR-00-01,pg47 FFMIA Mandatory FV Record Loans and Grants
enance_11 identify payments that cannot be
applied and document the reasons
why the payments cannot be applied.
Acquired_Loan_Account_Status_Maint A guaranteed loan system must JFMIPSR-00-01,pg47 FFMIA Mandatory FV Record Loans and Grants
enance_12 provide an automated interface with
the Core Financial System to record
the collection. If the guaranteed loan
system processes collections, it must
meet the requirements in the Core
Financial System Requirements
related to collections and send
summary data to the Core Financial
System.
Acquired_Loan_Account_Status_Maint A guaranteed loan system must JFMIPSR-00-01,pg45 FFMIA Mandatory FV Record Loans and Grants
enance_2 identify accounts for which collection is
to be pursued.
Acquired_Loan_Account_Status_Maint A guaranteed loan system must JFMIPSR-00-01,pg46 FFMIA Mandatory FV Record Loans and Grants
enance_3 calculate outstanding balances for
each loan account invoiced, including
principal, interest, late charges, and
other amounts due.
Acquired_Loan_Account_Status_Maint A guaranteed loan system must JFMIPSR-00-01,pg46 FFMIA Mandatory FV Record Loans and Grants
enance_4 identify loan accounts to be invoiced
based on agency program invoicing
criteria and loan account information.
Acquired_Loan_Account_Status_Maint A guaranteed loan system must JFMIPSR-00-01,pg46 FFMIA Mandatory FV Record Loans and Grants
enance_5 generate and transmit an invoice to
each borrower. At a minimum, the
invoice must include borrower ID,
amount due, date due, the date after
which the payment will be considered
late, and the current balance.
Acquired_Loan_Account_Status_Maint A guaranteed loan system must JFMIPSR-00-01,pg46 FFMIA Mandatory FV Record Loans and Grants
enance_6 provide for automatic acceleration of
delinquent installment payment notes
based on an acceleration clause
indicator.
3/2/2009 Business Transformation Agency Page 4 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Acquired_Loan_Account_Status_Maint A guaranteed loan system must track JFMIPSR-00-01,pg46 FFMIA Mandatory FV Record Loans and Grants
enance_7 and age receivables by type.
Acquired_Loan_Account_Status_Maint A guaranteed loan system must JFMIPSR-00-01,pg46 FFMIA Mandatory FV Record Loans and Grants
enance_8 provide an automated interface with
the Core Financial System to record
accrual of interest, administrative
charges, and penalties for delinquent
loan accounts.
Acquired_Loan_Account_Status_Maint A guaranteed loan system must apply JFMIPSR-00-01,pg46 FFMIA Mandatory FV Record Loans and Grants
enance_9 collections according to agency
program receipt application rules to
the appropriate liquidating or financing
account.
Acquired_Loan_Claim_Processing_1 A guaranteed loan system must record JFMIPSR-00-01,pg44 FFMIA Mandatory FV Record Loans and Grants
key claim data, maintain data on
original and if applicable, final claims.
Acquired_Loan_Claim_Processing_10 A guaranteed loan system must have JFMIPSR-00-01,pg45 FFMIA Mandatory FV Record Loans and Grants
the capability to develop edits to
address claims issues.
Acquired_Loan_Claim_Processing_11 A guaranteed loan system must have JFMIPSR-00-01,pg45 FFMIA Mandatory FV Record Loans and Grants
the capability to record or track claims
errors.
Acquired_Loan_Claim_Processing_12 A guaranteed loan system must have JFMIPSR-00-01,pg45 FFMIA Mandatory FV Record Loans and Grants
the capability to support underlying
details.
Acquired_Loan_Claim_Processing_2 A guaranteed loan system must JFMIPSR-00-01,pg44 FFMIA Mandatory FV Record Loans and Grants
compare the claim application
information to the agency's program
claim application evaluation criteria.
Acquired_Loan_Claim_Processing_3 A guaranteed loan system must JFMIPSR-00-01,pg44 FFMIA Mandatory FV Record Loans and Grants
suspend processing for claims that are
incomplete; and the claims should
remain in suspension until they are
corrected.
Acquired_Loan_Claim_Processing_4 A guaranteed loan system must JFMIPSR-00-01,pg44 FFMIA Mandatory FV Record Loans and Grants
identify claims not meeting agency
program requirements and notify the
lender of the rejection.
3/2/2009 Business Transformation Agency Page 5 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Acquired_Loan_Claim_Processing_5 A guaranteed loan system must JFMIPSR-00-01,pg45 FFMIA Mandatory FV Record Loans and Grants
document and track information on
accepted and rejected claims and the
reason for the rejections.
Acquired_Loan_Claim_Processing_6 A guaranteed loan system must reflect JFMIPSR-00-01,pg45 FFMIA Mandatory FV Record Loans and Grants
the status of the claim.
Acquired_Loan_Claim_Processing_7 A guaranteed loan system must JFMIPSR-00-01,pg45 FFMIA Mandatory FV Record Loans and Grants
calculate the claim payment to be
made, making adjustments for any
disallowed amounts or authorized debt
collection activities.
Acquired_Loan_Claim_Processing_8 A guaranteed loan system must JFMIPSR-00-01,pg45 FFMIA Mandatory FV Record Loans and Grants
provide an automated interface with
the Core Financial System to initiate a
disbursement of the claim payment to
the lender. If the guaranteed loan
system processes payments, it must
meet the requirements in the Core
Financial System Requirements
related to payments data to the Core
Financial System.
Acquired_Loan_Claim_Processing_9 A guaranteed loan system must record JFMIPSR-00-01,pg45 FFMIA Mandatory FV Record Loans and Grants
acquired loan information and
establish appropriate accounting
entries such as receivables.
3/2/2009 Business Transformation Agency Page 6 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Acceptance_And_Trac The benefit system must capture all JFMIPSR-01-01,pg14 FFMIA Mandatory PV Manage Benefits
king_1 applicable mandatory data elements JFMIPSR-01-01,pg42 Manage Human Resources
(i.e., universal and appropriate Compensation and Reimbursements
categorical), which include: Sustain Human Resources
- Name and address of claim holder
(person on whose record benefit is
earned/due)
- SSN of claim holder
- Birth date of the claim holder
- Date of initial claim
- Claimant information, if other than
claim holder, including name, address,
SSN, and birth date;
- the claimant's relationship to claim
holder, when different from the claim
holder (e.g., self, spouse, child,
dependent parent)
- Name and relationship of a
representative payee, including estate
executors or legal guardians, when
applicable
- The specific benefit(s) for which the
claim is made
- Claimant address
- Bank information for direct deposit, if
applicable including American Bank
Association routing number, claimant
bank account number, and account
type
- Type of evidence/proofs required and
submitted when applicable
- Status of the claim (e.g. approved,
pending, denied)
- For benefit systems relating to
taxable programs, information needed
to determine withholding amount such
as: withholding status (e.g., married,
single, or exempt), tax number of
withholding allowances, back-up
Benefit_Claim_Acceptance_And_Trac The benefit system must provide the JFMIPSR-01-01,pg14 FFMIA Mandatory PV Manage Benefits
king_10 capability to track the status of due
process or other appeal proceedings
when applicable, after an initial claim
has been denied.
3/2/2009 Business Transformation Agency Page 7 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Acceptance_And_Trac The benefit system should maintain a JFMIPSR-01-01,pg15 FFMIA Value Added PV Manage Benefits
king_11 system record of pending claims and
the status of other information
including:
- where in the process an ongoing
claim is located,
- who is holding claim,
- what actions are needed to complete
the claim,
- whether additional information is
needed,
- accommodation of explanation codes
to indicate the reason why the claim is
pending.
Benefit_Claim_Acceptance_And_Trac The benefit system should allow the JFMIPSR-01-01,pg15 FFMIA Value Added PV Manage Benefits
king_12 user to update the status of the
following items:
- where in the process an ongoing
claim is located,
- who is holding claim,
- what actions are needed to complete
the claim,
- whether additional information is
needed,
- accommodation of explanation codes
to indicate the reason why the claim is
pending.
Benefit_Claim_Acceptance_And_Trac The benefit system must maintain all JFMIPSR-01-01,pg14 FFMIA Mandatory PV Manage Benefits
king_2 of the data elements specified in the
"Application Information Stores"
(reference listing in 16.01.01) so
Information is readily accessible
through standard online queries or
reports, until the claim is approved and
a master record is established, or until
a final determination is made denying
the claim.
3/2/2009 Business Transformation Agency Page 8 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Acceptance_And_Trac The benefit system must provide for JFMIPSR-01-01,pg14 FFMIA Mandatory PV Manage Benefits
king_3 electronic acceptance of benefit
applications by fiscal year 2003. If an
agency anticipates receipt by
electronic means of 50,000 or more
submittals of a particular form, the
system must allow multiple methods of
electronic signatures for the submittal
of such form, whenever feasible and
appropriate. Additionally, the system
must provide for the electronic
acknowledgement of electronic forms
that are successfully submitted.
Benefit_Claim_Acceptance_And_Trac The benefit system must capture all JFMIPSR-01-01,pg14 FFMIA Mandatory PV Manage Benefits
king_4 correspondence, including due JFMIPSR-01-01,pg35,36
process requests submitted by various
electronic mediums and automatically
associate the correspondence with the
specific claim for the required action.
For manually submitted
correspondence, the benefit system
must provide for associating the
correspondence with the specific
application or existing claimant master
record for the required action.
Benefit_Claim_Acceptance_And_Trac The benefit system must incorporate JFMIPSR-01-01,pg14 FFMIA Mandatory PV Manage Benefits
king_5 input and completeness controls to
ensure only complete applications are
accepted by the system when
electronic methods (e.g., web based,
telecommunications) are used to
facilitate claim form acceptance.
3/2/2009 Business Transformation Agency Page 9 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Acceptance_And_Trac The benefit system must provide the JFMIPSR-01-01,pg14 FFMIA Mandatory PV Manage Benefits
king_6 capability to flag a claimant's paper
based application as incomplete and
to suspend further processing of the
application until it is properly
completed as specified by program
requirements.
Benefit_Claim_Acceptance_And_Trac The benefit system must store JFMIPSR-01-01,pg14 FFMIA Mandatory PV Manage Benefits
king_7 incomplete applications in accordance
with agency policies, and provide for
automatic purging of incomplete
applications after a time period
specified by the agency.
Benefit_Claim_Acceptance_And_Trac For each claim, the benefit system JFMIPSR-01-01,pg14 FFMIA Mandatory PV Manage Benefits
king_8 must associate a unique identifier Sustain Human Resources
(e.g., initials or user code) of the
employee assigned to review the
claim.
Benefit_Claim_Acceptance_And_Trac The benefit system must utilize an JFMIPSR-01-01,pg14 FFMIA Mandatory PV Manage Benefits
king_9 alternative application procedure that Sustain Human Resources
accommodates persons with
disabilities (e.g., blind, missing limbs).
Benefit_Claim_Processing_1 The benefit system must utilize JFMIPSR-01-01,pg15 FFMIA Mandatory PV Manage Benefits
claimant data that has been submitted Sustain Human Resources
electronically in an automated fashion
without manual intervention (i.e., avoid
re-entering data from one component
to another).
3/2/2009 Business Transformation Agency Page 10 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_10 The benefit system must facilitate user JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
queries on individual claims. Sustain Human Resources
Specifically, for all claims that have
been received and recorded in the
system, the system must be able to
retrieve data maintained in the
application information stores by
querying the claim holders' (or
claimant if different) information. For
example, data must be retrievable by
query on full name, and Social
Security Number (SSN) or taxpayer ID
number.
Benefit_Claim_Processing_100 The benefit system must provide for JFMIPSR-01-01,pg18 FFMIA Mandatory PV Manage Benefits
automated routines that access Manage Human Resources
claimant master record data to Compensation and Reimbursements
facilitate calculating the amount of Sustain Human Resources
benefits due claimants.
Benefit_Claim_Processing_101 The benefit system must, at a JFMIPSR-01-01,pg19 FFMIA Mandatory PV Manage Benefits
minimum, accumulate actual Manage Human Resources
payments for each payee annually. Compensation and Reimbursements
Sustain Human Resources
Benefit_Claim_Processing_102 The benefit system must support the JFMIPSR-01-01,pg23,24 FFMIA Mandatory FV Manage Benefits
benefit payment execution process by PV Manage Human Resources
reporting all disbursements made Compensation and Reimbursements
under the delegation in the agency's Perform Financial Reporting
payment accounting reports to the
Financial Management Service (FMS),
using the appropriate agency
accounting codes, as authorized by
FMS.
Benefit_Claim_Processing_103 The benefit system must support the JFMIPSR-01-01,pg23,24 FFMIA Mandatory FV Manage Benefits
benefit payment execution process by PV Manage Human Resources
submitting check issuance data in a Compensation and Reimbursements
timely and accurate manner to FMS no Perform Financial Reporting
later than the close of business of the
week in which the issue dates occur
and at month's end.
3/2/2009 Business Transformation Agency Page 11 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_104 The benefit system must support the JFMIPSR-01-01,pg23,24 FFMIA Mandatory PV Manage Benefits
benefit payment execution process by Manage Human Resources
including a payee's taxpayer Compensation and Reimbursements
identifying number on payment
vouchers.
Benefit_Claim_Processing_105 The benefit system must support the JFMIPSR-01-01,pg23,24 FFMIA Mandatory FV Create Electronic Fund Transfer File
benefit payment execution process by PV Manage Benefits
complying with all applicable EFT Manage Human Resources
system requirements including those Compensation and Reimbursements
related to message authentication and
enhanced security, unless explicitly
waived in writing by the CDO.
Benefit_Claim_Processing_106 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory PV Manage Benefits
benefit payment execution process by Manage Human Resources
automatically identifying and selecting Compensation and Reimbursements
payments to be disbursed in a
particular payment cycle based on
their due dates.
Benefit_Claim_Processing_107 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory PV Manage Benefits
benefit payment execution process by Manage Human Resources
allowing changes to payment Compensation and Reimbursements
schedules by authorized staff prior to
acceptance by the disbursing office.
Benefit_Claim_Processing_108 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory PV Manage Benefits
benefit payment execution process by Manage Human Resources
allowing specific payments selected Compensation and Reimbursements
for disbursement to be excluded from
the payment cycle and held for later
payment.
3/2/2009 Business Transformation Agency Page 12 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_109 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Generate General Ledger
benefit payment execution process by PV Transactions
automatically computing net amounts Manage Benefits
to be disbursed, after taking into Manage Human Resources
account withholdings, interest, Compensation and Reimbursements
garnishments, or other offsets as
needed, in accordance with applicable
regulations. Generate the appropriate
transactions to reflect the above
deductions and additions.
Benefit_Claim_Processing_11 The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory PV Manage Benefits
benefit recovery receivable servicing
process by allowing for the waiver of
charges with appropriate authority.
Benefit_Claim_Processing_110 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory PV Manage Benefits
benefit payment execution process by Manage Human Resources
automatically determining taxable Compensation and Reimbursements
benefit payments from non-taxable
payments.
Benefit_Claim_Processing_111 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Manage Benefits
benefit payment execution process by PV Manage Human Resources
collecting information on interest paid Compensation and Reimbursements
if applicable, and recording the Process Authorized Personnel and
amounts to the proper ledger account. Benefits Liability Information
Benefit_Claim_Processing_112 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Manage Benefits
benefit payment execution process by PV Manage Human Resources
calculating totals by Agency Location Compensation and Reimbursements
Code (ALC) and TAFS for inclusion on Update Chart of Accounts and SFIS
the payment schedule. Attribute and Pro Forma Entries and
Calendar
Benefit_Claim_Processing_113 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Manage Benefits
benefit payment execution process by PV Manage Human Resources
sorting individual payment detail by Compensation and Reimbursements
TAFS to enable SF-224 reconciliation. Process Authorized Personnel and
Benefits Liability Information
3/2/2009 Business Transformation Agency Page 13 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_114 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Collect
benefit payment execution process by PV Create Electronic Fund Transfer File
providing for various forms of payment Disburse
to be used, (i.e., check or electronic Manage Benefits
funds transfer). Manage Human Resources
Compensation and Reimbursements
Benefit_Claim_Processing_115 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Manage Benefits
benefit payment execution process by PV Manage Human Resources
supporting Treasury-specific standards Compensation and Reimbursements
for format of check and EFT payment Process Authorized Personnel and
requests. Benefits Liability Information
Benefit_Claim_Processing_116 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory PV Manage Benefits
benefit payment execution process by Manage Human Resources
automatically updating payment Compensation and Reimbursements
records based on updates recorded in Sustain Human Resources
the payee's master record, such as
change of address, changes in deposit
account information, etc.
Benefit_Claim_Processing_117 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Calculate Payment Adjustments
benefit payment execution process by PV Manage Benefits
allowing a payment request to be Manage Human Resources
removed from the automated Compensation and Reimbursements
scheduling stream and scheduled as a
manual payment by an authorized
official.
Benefit_Claim_Processing_118 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory PV Manage Benefits
benefit payment execution process by Manage Human Resources
allowing the user to trigger an Compensation and Reimbursements
immediate benefit payment for
"emergency " situations.
3/2/2009 Business Transformation Agency Page 14 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_119 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Manage Benefits
benefit payment execution process by PV Manage Human Resources
providing the capability to schedule Compensation and Reimbursements
and make payments in various forms Process Authorized Personnel and
(e.g., ACH, SF-1166) as required by Benefits Liability Information
an agency's disbursing offices,
including physical media (e.g., tape,
electronic transfer).
Benefit_Claim_Processing_12 The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Generate Pro Forma Entries for
benefit recovery receivable servicing PV Revenue Collections
process by matching receipts to the Manage Benefits
appropriate receivables and updating Record and Manage Receivable
system balances.
Benefit_Claim_Processing_120 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Generate Pro Forma Entries for Post
benefit payment execution process by PV Cancel Payment
allowing for cancellation of an entire Manage Benefits
payment schedule or a single payment Manage Human Resources
within a payment schedule after Compensation and Reimbursements
payments are scheduled and prior to
actual disbursement by Treasury.
Benefit_Claim_Processing_121 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Generate Offsetting Liability or
benefit payment execution process by PV Receivable Pro Forma Entries
providing features to reduce the Manage Benefits
payment amount due a claimant, in Manage Human Resources
order to offset an outstanding Compensation and Reimbursements
receivable owed by the claimant, in
accordance with applicable laws,
regulations, and provisions of the
Treasury Offset Program (TOP).
However, the system must properly
record the impact of the entire amount
of the transaction in both budgetary
and proprietary (i.e., entire amount is
expensed, payables or cash accounts
reflect net outlay, budgetary resources
increased by amount of nonfederal
receivable collected, etc.)
3/2/2009 Business Transformation Agency Page 15 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_122 The benefit system must provide a JFMIPSR-01-01,pg24 FFMIA Mandatory PV Manage Benefits
function for review and certification by
an authorized certifying officer.
Benefit_Claim_Processing_123 The benefit system must generate the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Generate General Ledger
appropriate transactions to reflect the PV Transactions
computed deductions and additions. Manage Benefits
Benefit_Claim_Processing_124 The benefit system must support the JFMIPSR-01-01,pg24 FFMIA Mandatory FV Manage Benefits
benefit payment execution process by PV Manage Human Resources
providing for reissuing payments for Compensation and Reimbursements
misplaced payments, lost or stolen Process Authorized Personnel and
checks. Benefits Liability Information
Benefit_Claim_Processing_125 The benefit system should support the JFMIPSR-01-01,pg25 FFMIA Value Added FV Create Electronic Fund Transfer File
benefit payment execution process by PV Generate General Ledger
automatically consolidating amounts Transactions
due benefit claimants when the Manage Benefits
claimant is entitled to more than one Manage Human Resources
benefit administered by the same Compensation and Reimbursements
agency, and itemizing all payments
covered by the one check or EFT on a
payment advice or addendum to the
EFT file per Treasury specifications.
Benefit_Claim_Processing_126 The benefit system should support the JFMIPSR-01-01,pg25 FFMIA Value Added PV Manage Benefits
benefit payment execution process by Manage Human Resources
allowing for the splitting of a single Compensation and Reimbursements
benefit payment into separate bank Sustain Human Resources
accounts (i.e., allotments) as indicated
on the claimants direct deposit request
form.
Benefit_Claim_Processing_127 The benefit system should support the JFMIPSR-01-01,pg25 FFMIA Value Added FV Collect
benefit payment execution process by PV Convert United States Dollar
providing for making payments in a Equivalent to Foreign Equivalent
foreign currency. Disburse
Manage Benefits
Manage Human Resources
Compensation and Reimbursements
3/2/2009 Business Transformation Agency Page 16 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_128 The benefit system must support the JFMIPSR-01-01,pg25 FFMIA Mandatory FV Establish Customer Information
benefit payment confirmation and PV Manage Benefits
follow-up process by updating master Manage Human Resources
record information resulting from Compensation and Reimbursements
payments made by the core system (if
applicable).
Benefit_Claim_Processing_129 The benefit system must support the JFMIPSR-01-01,pg25 FFMIA Mandatory FV Manage Benefits
benefit payment confirmation and PV Manage Human Resources
follow-up process by allowing the user Compensation and Reimbursements
to record the outcome of the Treasury Process Authorized Personnel and
search when recertified checks are Benefits Liability Information
issued because original checks are
lost, stolen, or destroyed.
Benefit_Claim_Processing_13 The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Generate Pro Forma Entries for
benefit recovery receivable servicing PV Revenue Collections
process by providing the ability to Manage Benefits
apply receipts to more than one Record and Manage Receivable
receivable.
Benefit_Claim_Processing_130 The benefit system must support the JFMIPSR-01-01,pg25 FFMIA Mandatory FV Manage Benefits
benefit payment confirmation and PV Manage Human Resources
follow-up process by providing Compensation and Reimbursements
information about each payment to Process Funded Payroll and Benefits
reflect the stage of the scheduling Information Civilian and Military
process that the payment has reached
and the date each step was reached
for the following processing steps:
• payment scheduled;
• schedule sent to appropriate
disbursing office; and
• payment issued by appropriate
disbursing office.
Benefit_Claim_Processing_131 The benefit system must support the JFMIPSR-01-01,pg25 FFMIA Mandatory FV Manage Benefits
benefit payment confirmation and PV Manage Human Resources
follow-up process by providing for Compensation and Reimbursements
comparison of the agency's payment Validate Ready to Pay File Information
schedule and the disbursing office's
accomplished payment schedule.
3/2/2009 Business Transformation Agency Page 17 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_132 The benefit system must support the JFMIPSR-01-01,pg25 FFMIA Mandatory FV Manage Benefits
benefit payment confirmation and PV Manage Human Resources
follow-up process by updating Compensation and Reimbursements
payment information when Validate Ready to Pay File Information
confirmation is received from the
disbursing office, including the paid
schedule number, check numbers or
trace numbers, date, amount of
payment, and payment method (e.g.,
check or EFT).
Benefit_Claim_Processing_133 The benefit system must support the JFMIPSR-01-01,pg25 FFMIA Mandatory FV Manage Benefits
benefit payment confirmation and PV Manage Human Resources
follow-up process by automatically Compensation and Reimbursements
liquidating the related liability or the in- Validate Ready to Pay File Information
transit amount when payment
confirmation updates the system.
Benefit_Claim_Processing_134 The benefit system must support the JFMIPSR-01-01,pg26 FFMIA Mandatory FV Manage Benefits
benefit recovery receivable PV Manage Human Resources
establishment process by recording Compensation and Reimbursements
the establishment of receivables in the Sustain Human Resources
claimant's master record. Update Receivable Information
Validate Receipt Information
Benefit_Claim_Processing_135 The benefit system must support the JFMIPSR-01-01,pg26 FFMIA Mandatory FV Manage Benefits
benefit recovery receivable PV Manage Human Resources
establishment process by providing for Compensation and Reimbursements
the establishment of receivables in Update Receivable Information
other systems such as centralized Validate Receipt Information
accounts receivable systems, based
on individual claim holder debts.
Benefit_Claim_Processing_136 The benefit system must support the JFMIPSR-01-01,pg26 FFMIA Mandatory FV Manage Benefits
benefit recovery receivable PV Manage Human Resources
establishment process by providing Compensation and Reimbursements
the capability for a user to select the Update Receivable Information
reason the receivable is being
recorded from a domain of recognized
reasons.
3/2/2009 Business Transformation Agency Page 18 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_137 The benefit system must support the JFMIPSR-01-01,pg26 FFMIA Mandatory FV Manage Benefits
benefit recovery receivable PV Manage Human Resources
establishment process by supporting Compensation and Reimbursements
the establishment and tracking of Record and Manage Receivable
receivables to be paid under
installment plans, including plans for
which payments have been
rescheduled.
Benefit_Claim_Processing_138 The benefit system must support the JFMIPSR-01-01,pg26 FFMIA Mandatory FV Establish Receivable
benefit recovery receivable PV Manage Benefits
establishment process by calculating, Manage Human Resources
generating and posting the required Compensation and Reimbursements
ledger entries for receivables resulting
from duplicate payments or erroneous
payments, and the corresponding
expenditure reductions, or other
offsets.
Benefit_Claim_Processing_139 The benefit system must support the JFMIPSR-01-01,pg26 FFMIA Mandatory FV Establish Receivable
benefit recovery receivable PV Generate Receivable Pro Forma
establishment process providing the Entries
capability to print bills, accommodating Manage Benefits
the generation of standard forms and Manage Human Resources
turnaround documents to be used as a Compensation and Reimbursements
remittance advice. Allow customized
text in generated billing documents.
Benefit_Claim_Processing_14 The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Manage Benefits
benefit recovery receivable servicing PV Review Outstanding Interest Balance
process by updating receivable
balances document by document,
classifying and posting against
principal, interest, administrative fees,
etc., required by OMB Circular A-129,
"Managing Federal Credit Programs.
Benefit_Claim_Processing_140 The benefit system must provide the JFMIPSR-01-01,pg26 FFMIA Mandatory PV Manage Benefits
capability for a user to record the Manage Human Resources
beginning and ending dates of the Compensation and Reimbursements
payment period as well as the
frequency and amount of each
payment.
3/2/2009 Business Transformation Agency Page 19 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_141 The benefit system must allow JFMIPSR-01-01,pg26 FFMIA Mandatory PV Manage Benefits
customized text in generated billing Manage Human Resources
documents. Compensation and Reimbursements
Benefit_Claim_Processing_142 The benefit system must support the JFMIPSR-01-01,pg26,27 FFMIA Mandatory PV Manage Benefits
benefit recovery receivable Manage Human Resources
establishment process by providing Compensation and Reimbursements
features to notify overpaid individuals Separate or Terminate Human
(or claimant's estate) of: Resources
• the amount overpaid and how and Sustain Human Resources
when overpayment occurred;
• the right to appeal the overpayment
determination;
• the required recovery; and
• the right to request a waiver of
recovery.
Benefit_Claim_Processing_143 The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
benefit recovery receivable PV Manage Human Resources
establishment process by recording Compensation and Reimbursements
adjustments, both increases and Update Receivable Amount
decreases (i.e., non-cash credits) and
post to a claimant's master record.
Benefit_Claim_Processing_144 The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
benefit recovery receivable PV Manage Human Resources
establishment process by dating the Compensation and Reimbursements
bills with the system-generated date or Record and Manage Receivable
with the date supplied by an Update Receivable Information
authorized user.
Benefit_Claim_Processing_145 The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
benefit recovery receivable PV Manage Human Resources
establishment process by accepting Compensation and Reimbursements
transactions that generate receivables Record and Manage Receivable
from other systems in a standard
format for entry into the benefits
system.
Benefit_Claim_Processing_146 The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Establish Receivable
benefit recovery receivable PV Manage Benefits
establishment process by printing Manage Human Resources
statements as well as bills. Compensation and Reimbursements
3/2/2009 Business Transformation Agency Page 20 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_147 The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Establish Receivable
benefit recovery receivable servicing PV Generate Receivable Pro Forma
process by updating each master Entries
record when billing documents are Manage Benefits
generated and collections are Manage Human Resources
received. Compensation and Reimbursements
Update Receivable Amount
Benefit_Claim_Processing_148 The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
benefit recovery receivable servicing PV Manage Human Resources
process by providing automatic Compensation and Reimbursements
calculation and assessment of Update Receivable Amount
interest, administrative charges, and
penalty charges as applicable on
overdue receivables.
Benefit_Claim_Processing_15 The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Maintain Accounts Receivable
benefit recovery receivable servicing PV Balances
process by identifying receivables that Manage Benefits
have been reduced by some means
other than cash collections, such as
waivers or write-offs.
Benefit_Claim_Processing_16 The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Generate Pro Forma Entries for
benefit collection process by recording PV Revenue Collections
complete and partial receipts Manage Benefits
according to the Debt Collection Act Manage Human Resources
(DCA) of 1982 and the Debt Collection Compensation and Reimbursements
Improvement Act (DCIA) of 1996 and Record and Manage Receivable
other applicable regulations.
Benefit_Claim_Processing_17 The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Generate Pro Forma Entries for
benefit collection process by recording PV Revenue Collections
deposits and related debit vouchers for Manage Benefits
reconciliation to deposit confirmation Manage Human Resources
information provided by Treasury or Compensation and Reimbursements
the banking system. Specifically, Record and Manage Receivable
providing the capability for a user to
record the deposit ticket or debit
voucher document amount, number,
and date.
3/2/2009 Business Transformation Agency Page 21 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_18 If the user is not able locate an JFMIPSR-01-01,pg28 FFMIA Mandatory FV Generate Pro Forma Entries for
existing receivable in the master PV Revenue Collections
record of the person making a Manage Benefits
payment the benefit system must Manage Human Resources
provide the capability to associate the Compensation and Reimbursements
collection of funds to the claimant's Record and Manage Receivable
master record if a master record
exists.
Benefit_Claim_Processing_19 The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Generate Pro Forma Entries for
benefit collection process by providing PV Revenue Collections
features to record method of recovery Manage Benefits
(i.e., payment; internal offset; TOP, Manage Human Resources
compromise settlement; civil suit; Compensation and Reimbursements
etc.). Record and Manage Receivable
Benefit_Claim_Processing_2 The benefit system must have the JFMIPSR-01-01,pg15 FFMIA Mandatory PV Manage Benefits
ability to date and time stamp due
process requests and other time
sensitive correspondence (incoming
and outgoing) that has been
received/sent through electronic
mediums.
Benefit_Claim_Processing_20 The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Generate Pro Forma Entries for
benefit collection process by providing PV Revenue Collections
the capability to flag a claimant's Manage Benefits
receivable record to reflect "due Manage Human Resources
process" status, in order to suspend Compensation and Reimbursements
collection activities associated with the Record and Manage Receivable
receivable. Additionally, the system
must automatically allow collection
activities to resume when due process
has expired or the flag has been
reversed.
Benefit_Claim_Processing_21 For denied claims, the benefit system JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
must accommodate explanation codes
to indicate the reason why the claim
has been denied.
3/2/2009 Business Transformation Agency Page 22 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_22 The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Generate Pro Forma Entries for
benefit collection process by providing PV Revenue Collections
for the processing of cash or credit Manage Benefits
card receipts against outstanding Record and Manage Receivable
receivables.
Benefit_Claim_Processing_23 The benefit system must support the JFMIPSR-01-01,pg29 FFMIA Mandatory FV Generate Offsetting Liability or
benefit offset process by allowing for PV Receivable Pro Forma Entries
offset of funds due to delinquent Manage Benefits
indebtedness through administrative Manage Human Resources
offset, Federal employee salary offset, Compensation and Reimbursements
and income tax refund offset.
Benefit_Claim_Processing_24 The benefit system must support the JFMIPSR-01-01,pg29 FFMIA Mandatory PV Manage Benefits
benefit offset process by providing the Manage Human Resources
capability for a user to record the Compensation and Reimbursements
effective date of the offset plan.
Benefit_Claim_Processing_25 The benefit system must support the JFMIPSR-01-01,pg29 FFMIA Mandatory PV Manage Benefits
benefit offset process by incorporating Manage Human Resources
logic to reflect the legal authority as to Compensation and Reimbursements
whether the payment type may be
reduced by offset, or is exempt from
the TOP or other offsets.
Benefit_Claim_Processing_26 The benefit system must support the JFMIPSR-01-01,pg29 FFMIA Mandatory FV Generate Offsetting Liability or
benefit offset process by providing the PV Receivable Pro Forma Entries
capability to automatically exclude Manage Benefits
certain receivables from the offset Manage Human Resources
function. Compensation and Reimbursements
Benefit_Claim_Processing_27 The benefit system must support the JFMIPSR-01-01,pg29 FFMIA Mandatory FV Generate Offsetting Liability or
benefit offset process by automatically PV Receivable Pro Forma Entries
subjecting receivables to offset which Manage Benefits
had been previously excluded because Manage Human Resources
of due process or bankruptcy status Compensation and Reimbursements
once status has been resolved.
Benefit_Claim_Processing_28 The benefit system must comply with JFMIPSR-01-01,pg29 FFMIA Mandatory PV Manage Benefits
the requirements of the IRS Tax Manage Human Resources
Refund Offset Program and TOP Compensation and Reimbursements
requirements.
3/2/2009 Business Transformation Agency Page 23 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_29 The benefit system should support the JFMIPSR-01-01,pg29 FFMIA Value Added PV Manage Benefits
benefit offset process by providing the
capability for a user to select from a
domain of offset program participants
(i.e., the recipient of the amount to be
offset against a claimant's benefit
payment).
Benefit_Claim_Processing_3 The benefit system must JFMIPSR-01-01,pg15 FFMIA Mandatory PV Manage Benefits
accommodate automated case
workload distribution by providing for
various claim routing options as
determined and maintained by the
system administrator. For example,
provide for the ability to route claims
for manual validation.
Benefit_Claim_Processing_30 The benefit system should support the JFMIPSR-01-01,pg29 FFMIA Value Added PV Manage Benefits
benefit offset process by providing the
capability for a user to create a
participant record if the desired offset
program recipient does not exist as a
participant.
Benefit_Claim_Processing_31 The benefit system should support the JFMIPSR-01-01,pg29 FFMIA Value Added PV Manage Benefits
benefit offset process by uniquely Manage Human Resources
identifying bankruptcy debt so that a Compensation and Reimbursements
bankruptcy debt is bypassed when Separate or Terminate Human
computing the legally mandated 65 Resources
percent maximum deduction amount
when an account has both
garnishment and former spouse
deductions in connection with paying
retirement benefits.
3/2/2009 Business Transformation Agency Page 24 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_32 The benefit system must automatically JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
create a claimant master record using JFMIPSR-01-01,pg46 Manage Human Resources
the claimant information for initial Compensation and Reimbursements
claims that are approved, when a Sustain Human Resources
master record for the claimant did not
previously exist. The master record
must contain all of the following
mandatory data elements:
- all applicable mandatory data
elements (Universal and appropriate
categorical) specified within the
application information data stores,
- general information such as: case
status, benefit type, chronology of key
dates,
- award data such as: total award,
gross and or net monthly payment as
appropriate,
- payment history such as: prior
disbursements, collections including
principal and interest, accruals,
- special collection activity data such
as: delinquent debt activity and status.
Benefit_Claim_Processing_33 The benefit system must support the JFMIPSR-01-01,pg30 FFMIA Mandatory FV Generate Pro Forma Entries for
funds control process within the PV Revenue Collections
benefit recovery receivable Manage Benefits
management process by properly Record and Manage Receivable
recording the budgetary affect on U.S.
SGL balances for all transactions
typically involved with receivable
management.
Benefit_Claim_Processing_34 The benefit system must support the JFMIPSR-01-01,pg30 FFMIA Mandatory FV Capture Pro Forma Entries
benefit entity definition process by PV Manage Benefits
allowing for recording transactions in
multiple TAFS and various fund types
including annual, multi-year, and no-
year appropriations, and trust funds.
3/2/2009 Business Transformation Agency Page 25 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_35 The benefit system must support the JFMIPSR-01-01,pg30 FFMIA Mandatory FV Manage Benefits
benefit entity definition process by PV Perform Financial Reporting
accommodating reporting for multiple
programs within a TAFS, based on the
accounting classification elements
(e.g., organization level, cost center).
Benefit_Claim_Processing_36 The benefit system must support the JFMIPSR-01-01,pg31 FFMIA Mandatory FV Manage Benefits
benefit account definition process by PV Update Chart of Accounts and SFIS
using account titles consistent with the Attribute and Pro Forma Entries and
account titles provided in the U.S. Calendar
SGL.
Benefit_Claim_Processing_37 The benefit system must support the JFMIPSR-01-01,pg31 FFMIA Mandatory FV Manage Benefits
benefit account definition process by PV Update Chart of Accounts and SFIS
using account definitions consistent Attribute and Pro Forma Entries and
with the account definitions provided in Calendar
the U.S. SGL.
Benefit_Claim_Processing_38 The benefit system must support the JFMIPSR-01-01,pg31 FFMIA Mandatory FV Manage Benefits
benefit account definition process by PV Update Chart of Accounts and SFIS
providing subsidiary ledger support for Attribute and Pro Forma Entries and
U.S. SGL accounts and supporting Calendar
reconciliation of U.S. SGL control
accounts to their respective subsidiary
records by accounting period.
Benefit_Claim_Processing_39 The benefit system must support the JFMIPSR-01-01,pg31 FFMIA Mandatory FV Manage Benefits
benefit transaction definition and PV Process Funded Payroll and Benefits
processing activities by allowing Information Civilian and Military
standard transactions, including
system-generated transactions, to be
established, modified, or deleted by
authorized personnel and providing for
traceability of changes.
Benefit_Claim_Processing_4 The benefit system must indicate if the JFMIPSR-01-01,pg15 FFMIA Mandatory PV Manage Benefits
benefit payment calculation or
verification thereof occurred manually.
3/2/2009 Business Transformation Agency Page 26 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_40 The benefit system must support the JFMIPSR-01-01,pg31 FFMIA Mandatory FV Manage Benefits
benefit transaction definition and PV Process Funded Payroll and Benefits
processing activities by generating and Information Civilian and Military
posting compound debit and credit
entries to the U.S. SGL accounts and
updating both budgetary and
proprietary U.S. SGL accounts based
on a single input transaction.
Benefit_Claim_Processing_41 The benefit system must support the JFMIPSR-01-01,pg31 FFMIA Mandatory FV Manage Benefits
benefit transaction definition and PV Process Funded Payroll and Benefits
processing activities by providing the Information Civilian and Military
capability to add, modify, and maintain
editing and posting rules through
systems tables controlled by
authorized personnel.
Benefit_Claim_Processing_42 The benefit system must support the JFMIPSR-01-01,pg31 FFMIA Mandatory FV Manage Benefits
benefit transaction definition and PV Process Funded Payroll and Benefits
processing activities by processing Information Civilian and Military
transactions consistent with U.S. SGL
account descriptions and postings.
Use of other than U.S. SGL account
numbers (i.e., a pseudo code) is
acceptable providing the account
descriptions and posting rules are the
same as those used in the U.S. SGL
for relevant transactions.
Benefit_Claim_Processing_43 The benefit system must automatically JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
update an existing claimant master Sustain Human Resources
record (i.e., claimant already receives
a different type of benefit administered
by the agency) to reflect the status
(pending, approved, or rejected) of
additional claims for other benefits the
agency administers that are sought by
the claimant.
3/2/2009 Business Transformation Agency Page 27 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_44 The benefit system must provide a JFMIPSR-01-01,pg31 FFMIA Mandatory FV Manage Benefits
chart of accounts that roll up to the PV Update Chart of Accounts and SFIS
accounts as defined in the SGL. Attribute and Pro Forma Entries and
Calendar
Benefit_Claim_Processing_45 The benefit system must provide JFMIPSR-01-01,pg31 FFMIA Mandatory PV Manage Benefits
integrity checks including batch
numbers to detect duplicate or skipped
batches and the validity of header
and
trailer records.
Benefit_Claim_Processing_46 The benefit system must provide the JFMIPSR-01-01,pg32 FFMIA Mandatory FV Manage Benefits
capability used in the liquidation of PV Manage General Ledger
commitments, obligations, payables,
receivables, or other items, as
appropriate.
Benefit_Claim_Processing_47 The benefit system must support the JFMIPSR-01-01,pg32 FFMIA Mandatory FV Manage Benefits
benefit transaction definition and PV Process Authorized Personnel and
processing activities by processing Benefits Liability Information
system-generated transactions, such
as automated payment scheduling,
accruals, closing entries, recurring
payments, and transactions that
generate other transactions in those
cases where a single transaction is not
sufficient.
Benefit_Claim_Processing_48 The benefit system must support the JFMIPSR-01-01,pg32 FFMIA Mandatory PV Manage Benefits
benefit transaction definition and
processing activities by automatically
liquidating, partially or in full, balances
of preceding documents when entering
dependent documents.
Benefit_Claim_Processing_49 The benefit system should support the JFMIPSR-01-01,pg32 FFMIA Value Added PV Manage Benefits
benefit transaction definition and
processing activities by providing the
capability to enter and store for future
processing any transactions in the
current month for processing in the
subsequent month.
3/2/2009 Business Transformation Agency Page 28 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_5 The benefit system must provide the JFMIPSR-01-01,pg15 FFMIA Mandatory PV Manage Benefits
user the ability to update a claimant's Sustain Human Resources
master record with the results of a
manual claim validation or manual
verification of the benefit payment
amount, or create a new master record
if none exists.
Benefit_Claim_Processing_50 The benefit system must provide JFMIPSR-01-01,pg38 FFMIA Mandatory PV Manage Benefits
features to record death information Separate or Terminate Human
provided from voluntary sources (e.g. Resources
returned check, funeral home Sustain Human Resources
notification, and next of kin).
Benefit_Claim_Processing_51 The benefit system must provide all JFMIPSR-01-01,pg38 FFMIA Mandatory PV Manage Benefits
users the capability to perform a "Print
Screen" function.
Benefit_Claim_Processing_52 The benefit system must allow users JFMIPSR-01-01,pg38 FFMIA Mandatory PV Manage Benefits
to input parameters required to run
batch jobs in a production mode either
daily, monthly, quarterly or yearly.
3/2/2009 Business Transformation Agency Page 29 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_53 The benefit system should provide for JFMIPSR-01-01,pg40 FFMIA Value Added PV Manage Benefits
self-service, claimant-initiated requests Manage Human Resources
that can perform the following Compensation and Reimbursements
functions: Separate or Terminate Human
a. Enable the claimants to request the Resources
reissuance of misplaced payments Sustain Human Resources
using a Web browser.
b. Enable the claimants to access
decision tree functions to help guide
them through self-service transactions
through a Web browser.
c. Have pop-up windows to help
annuitants when making changes to
files through a Web browser.
d. Enable claimant to complete forms
using a Web browser.
e. Have the ability to verify the
claimant security information through a
Web browser.
f. Provide access to claimant
retirement-related data through
interactive voice response (IVR).
g. Make IVR available for claimant
inquiries 24 hours a day, 7 days a
week, with the exception of scheduled
outages.
h. Allow claimants to initiate changes
to their accounts through IVR.
i. Have the ability to support multiple
languages (e.g., English and Spanish).
Benefit_Claim_Processing_54 The benefit system must automatically JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
merge the mandatory claimant data Sustain Human Resources
maintained in the application
information stores into the appropriate
master record after a claim has been
approved and a claimant master
record has been established.
3/2/2009 Business Transformation Agency Page 30 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_55 The benefit system must support the JFMIPSR-01-01,pg40,41 FFMIA Mandatory PV Manage Benefits
data entry technical function by
utilizing various automated input
devices when hard copy applications
and correspondence are received.
Benefit_Claim_Processing_56 The benefit system must support the JFMIPSR-01-01,pg40,41 FFMIA Mandatory PV Manage Benefits
data entry technical function by
supporting both batch and real-time on-
line data entry and use the same edit
and update rules as appropriate for
each mode.
Benefit_Claim_Processing_57 The benefit system must support the JFMIPSR-01-01,pg40,41 FFMIA Mandatory PV Manage Benefits
data entry technical function by
supporting simultaneous data
entry/access by multiple users in a
variety of access modes.
Benefit_Claim_Processing_58 The benefit system must support the JFMIPSR-01-01,pg40,41 FFMIA Mandatory PV Manage Benefits
data entry technical function by
providing user entry and query screens
that support validation of codes
entered on the screen, assisting users
in determining correct codes if an
invalid code is entered, and providing
for inquiry by the user to verify valid
codes during the data entry process.
Benefit_Claim_Processing_59 The benefit system must support the JFMIPSR-01-01,pg40,41 FFMIA Mandatory PV Manage Benefits
data entry technical function by
providing the capability to display
inputs required to complete
transactions by a user based on the
selection of transaction type.
Whenever possible, keystroke
reducing tools such as drop down
menus should be utilized to reduce
chance of data entry error.
Benefit_Claim_Processing_6 The benefit system must have the JFMIPSR-01-01,pg15 FFMIA Mandatory PV Manage Benefits
ability to capture what information is
needed from the claimant in order to
complete an incomplete claim.
3/2/2009 Business Transformation Agency Page 31 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_60 The benefit system must support the JFMIPSR-01-01,pg40,41 FFMIA Mandatory PV Manage Benefits
data entry technical function by
displaying a message to the user
notifying them of the acceptance or
rejection of each transaction once all
inputs are completed.
Benefit_Claim_Processing_61 The benefit system should support the JFMIPSR-01-01,pg41 FFMIA Value Added PV Manage Benefits
data entry technical function by
identifying erroneous inputs with
corrective recommendations.
Benefit_Claim_Processing_62 The benefit system should support the JFMIPSR-01-01,pg41 FFMIA Value Added PV Manage Benefits
data entry technical function by
providing the capability for financial
users to create comments relating to
all types of transactions using free-
form text.
Benefit_Claim_Processing_63 The benefit system must maintain JFMIPSR-01-01,pg46 FFMIA Mandatory PV Manage Benefits
general data such as demographic Sustain Human Resources
data other than that specified in the
application information stores that has
been historically used by the agency in
preparing actuarial estimates, for
purposes such as forecasting and
complying with financial statement
reporting requirements.
Benefit_Claim_Processing_64 The benefit system must provide the JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
capability to generate statistics on
approved and rejected claim
applications.
Benefit_Claim_Processing_65 The benefit system must provide the JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
capability to accept, identify, track, and
report manual overrides of system-
generated acceptance/rejection
recommendations.
Benefit_Claim_Processing_66 The benefit system must allow a user JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
who has the proper access to reverse
or affirm an initial decision regarding
the denial of a benefit, and process the
claim accordingly.
3/2/2009 Business Transformation Agency Page 32 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_67 The benefit system must provide the JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
capability to review all prior employee
notations or decisions made while
processing a benefit claim.
Benefit_Claim_Processing_68 The benefit system should provide the JFMIPSR-01-01,pg16 FFMIA Value Added PV Manage Benefits
capability to record an estimated
completion date for pending claims.
Benefit_Claim_Processing_69 The benefit system should have the JFMIPSR-01-01,pg16 FFMIA Value Added PV Manage Benefits
ability, where multiple claims exist for
the same claimant, to process the
claims sequentially based on order of
precedence.
Benefit_Claim_Processing_7 The benefit system must provide for JFMIPSR-01-01,pg15 FFMIA Mandatory PV Manage Benefits
electronic approvals of claims at all
levels of the approval process,
whenever feasible.
Benefit_Claim_Processing_70 The benefit system must have the JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
ability to automatically compare Sustain Human Resources
information contained in application(s)
that have been submitted by claimants
against agency program eligibility
criteria (i.e., screen applications for
eligibility).
Benefit_Claim_Processing_71 The benefit system must have the JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
ability to accept the manual validation
of a claim.
Benefit_Claim_Processing_72 The benefit system must provide for JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
maintaining separate eligibility criteria
and processing routines by type of
claim.
Benefit_Claim_Processing_73 The benefit system must provide for JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
establishment of various age Sustain Human Resources
limitations depending on the type of
benefit for automatic verification of
program eligibility.
3/2/2009 Business Transformation Agency Page 33 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_74 The benefit system must provide the JFMIPSR-01-01,pg17 FFMIA Mandatory PV Manage Benefits
ability to cross-validate applicant Sustain Human Resources
information against data maintained
for other benefit payment programs
which are internal to the administering
agency to ensure compliance with all
program requirements (e.g., ensure
that applicant has not filed for multiple
conflicting benefits).
Benefit_Claim_Processing_75 The benefit system must provide JFMIPSR-01-01,pg17 FFMIA Mandatory PV Manage Benefits
features to indicate that the applicant Sustain Human Resources
submitted required evidence. For
example, allow user to record receipt
of a school certification pertaining to a
claimant or his/her dependent child.
Benefit_Claim_Processing_76 The benefit system must provide JFMIPSR-01-01,pg16 FFMIA Mandatory PV Manage Benefits
features to create and maintain a
system record of accepted and
rejected claim applications.
Benefit_Claim_Processing_77 The benefit system must provide tools JFMIPSR-01-01,pg17 FFMIA Mandatory PV Manage Benefits
to check the appropriate data files to Sustain Human Resources
determine whether the applicant has
submitted a duplicate application or
had a recent benefit application
rejected.
Benefit_Claim_Processing_78 The benefit system must provide JFMIPSR-01-01,pg17 FFMIA Mandatory PV Manage Benefits
features to determine whether Sustain Human Resources
payments being made to the claimant
in relation to other internal benefit
payment programs affect the
claimant's eligibility or payment
amount for the benefit under
consideration, whenever legally
permitted (i.e., permitted by statute or
regulation).
Benefit_Claim_Processing_79 The benefit system must allow the JFMIPSR-01-01,pg17 FFMIA Mandatory PV Manage Benefits
user to put the processing of a claim
on hold (suspend) while verifying
questionable information, and to
release hold (suspended) status as
appropriate.
3/2/2009 Business Transformation Agency Page 34 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_8 The benefit system must incorporate a JFMIPSR-01-01,pg15 FFMIA Mandatory PV Manage Benefits
notification mechanism that informs
users (claim evaluators and
supervisors) when an application(s)
has not completed processing within a
time frame that can be specified by the
agency.
Benefit_Claim_Processing_80 The benefit system should provide JFMIPSR-01-01,pg17 FFMIA Value Added PV Manage Benefits
ability to inform applicant of potential Manage Human Resources
eligibility for other internal benefit Compensation and Reimbursements
payment programs.
Benefit_Claim_Processing_81 The benefit system should have the JFMIPSR-01-01,pg17 FFMIA Value Added PV Manage Benefits
ability to automatically validate Separate or Terminate Human
survivor applicant information against Resources
information about the deceased or Sustain Human Resources
former spouse or related former
guardian that is maintained in a master
record database.
Benefit_Claim_Processing_82 The benefit system should JFMIPSR-01-01,pg17 FFMIA Value Added PV Manage Benefits
automatically validate dates of JFMIPSR-01-01,pg17 Manage Human Resources
employment, earnings and other Compensation and Reimbursements
claimant-specific data provided on the Sustain Human Resources
application for benefits against the
work history and earnings information
reported to central agencies such as
the Internal Revenue Service (IRS),
SSA, and OPM when permitted by
statute, or against other verified
claimant-specific information
maintained by the agency.
Benefit_Claim_Processing_83 The benefit system must have the JFMIPSR-01-01,pg17 FFMIA Mandatory PV Manage Benefits
ability to determine if the effective date Manage Human Resources
of the claim has been reached (e.g., Compensation and Reimbursements
the effective date of a retirement Separate or Terminate Human
claim), and initiate subsequent Resources
processing. Sustain Human Resources
3/2/2009 Business Transformation Agency Page 35 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_84 The benefit system must provide JFMIPSR-01-01,pg17 FFMIA Mandatory PV Manage Benefits
features to compute the amount of Sustain Human Resources
both recurring and non-recurring
benefit payments based on all
available information (e.g., applicant
data, and specific benefit program
criteria).
Benefit_Claim_Processing_85 The benefit system must determine JFMIPSR-01-01,pg17 FFMIA Mandatory PV Manage Benefits
the ending date for recurring payments
of limited duration.
Benefit_Claim_Processing_86 The benefit system must calculate the JFMIPSR-01-01,pg17 FFMIA Mandatory PV Manage Benefits
amount of recurring payment, or Manage Human Resources
capture the amount of the claimant's Compensation and Reimbursements
recurring payment that has been Separate or Terminate Human
determined externally, when Resources
processing an approved claim for Sustain Human Resources
benefits such as retirement, disability,
death, survivor, and other claims.
Benefit_Claim_Processing_87 The benefit system must provide JFMIPSR-01-01,pg17 FFMIA Mandatory PV Manage Benefits
flexibility in maintaining pay rates. For Manage Human Resources
example, use tables that are easily Compensation and Reimbursements
maintained by the user.
Benefit_Claim_Processing_88 The benefit system must provide for JFMIPSR-01-01,pg17,18 FFMIA Mandatory PV Manage Benefits
adjusting the amount of payment when Manage Human Resources
the claimant is receiving offsetting Compensation and Reimbursements
monetary amounts. For example,
military retired pay is offset on a dollar
for dollar basis against veterans
compensation payments, and for
individuals under age 65, Social
Security benefits are offset at a
predetermined ratio for every dollar
earned by claimants above the
established threshold amount.
Benefit_Claim_Processing_89 The benefit system must identify JFMIPSR-01-01,pg18 FFMIA Mandatory PV Manage Benefits
whether the claimant retired under Manage Human Resources
provisions of voluntary separation Compensation and Reimbursements
incentive and capture the amount of Separate or Terminate Human
the incentive, for Federal and Resources
Uniformed Service retirement Sustain Human Resources
systems.
3/2/2009 Business Transformation Agency Page 36 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_9 The benefit system should allow the JFMIPSR-01-01,pg15 FFMIA Value Added PV Manage Benefits
user to update the status of pending
claims and other information.
Benefit_Claim_Processing_90 The benefit system must compute the JFMIPSR-01-01,pg18 FFMIA Mandatory PV Manage Benefits
base amount of retirement pay by Manage Human Resources
determining the "highest paid 36 Compensation and Reimbursements
months (or other number as required Separate or Terminate Human
by law, regulation or statute) of paid Resources
service, for Federal and Uniformed Sustain Human Resources
Service retirement systems.
Benefit_Claim_Processing_91 The benefit system must determine JFMIPSR-01-01,pg18 FFMIA Mandatory PV Manage Benefits
the creditable years of service based Manage Human Resources
on dates of employment or active Compensation and Reimbursements
military service. Separate or Terminate Human
Resources
Sustain Human Resources
Benefit_Claim_Processing_92 The benefit system must provide JFMIPSR-01-01,pg18 FFMIA Mandatory PV Manage Benefits
features to calculate the claimant's Sustain Human Resources
and/or related dependent's age based
on the birth date provided in an
application or other verified source for
subsequent use in determining
claimant eligibility.
Benefit_Claim_Processing_93 The benefit system must provide for JFMIPSR-01-01,pg18 FFMIA Mandatory PV Manage Benefits
user defined reasonableness/tolerable Manage Human Resources
limit checks on the amounts of benefit Compensation and Reimbursements
payments that are calculated by the
system.
Benefit_Claim_Processing_94 The benefit system must flag or JFMIPSR-01-01,pg18 FFMIA Mandatory PV Manage Benefits
suspend processing of a claim that Manage Human Resources
fails reasonableness edits to facilitate Compensation and Reimbursements
manual verification of the amount
computed.
Benefit_Claim_Processing_95 The benefit system must enable JFMIPSR-01-01,pg18 FFMIA Mandatory PV Manage Benefits
approved users to have the ability to Manage Human Resources
resume the processing of a claim that Compensation and Reimbursements
was suspended for failing a
reasonableness edit, and
subsequently verified as accurate.
3/2/2009 Business Transformation Agency Page 37 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefit_Claim_Processing_96 The benefit system must allow a user JFMIPSR-01-01,pg18 FFMIA Mandatory PV Manage Benefits
to initiate the calculation of a Manage Human Resources
claimant's benefit amount, at any time, Compensation and Reimbursements
based on claimant data that exists
when the request is made.
Benefit_Claim_Processing_97 The benefit system must have the JFMIPSR-01-01,pg18 FFMIA Mandatory PV Manage Benefits
ability to record the amount of Manage Human Resources
manually computed benefit payments. Compensation and Reimbursements
Benefit_Claim_Processing_98 The benefit system must provide for JFMIPSR-01-01,pg18 FFMIA Mandatory PV Manage Benefits
automatic system initiated calculation Manage Human Resources
and or recalculation of benefit amount Compensation and Reimbursements
by claim type, based on a specific user
defined event such as claim validation
and approval, court order, claimant
initiated withholding change, etc.
Benefit_Claim_Processing_99 The benefit system must provide JFMIPSR-01-01,pg18 FFMIA Mandatory FV Manage Benefits
features to calculate and send PV Manage Human Resources
overpayment information (date of Compensation and Reimbursements
occurrence, claimant name, and Sustain Human Resources
overpayment amount) to Update Receivable Amount
Receivables/Collections subsidiary
ledger.
Benefits_Archiving_And_Purging_1 The benefit system must support the JFMIPSR-01-01,pg41 FFMIA Mandatory PV Manage Benefits
benefit archiving and purging process
by providing an automated means for
permanently storing electronic data.
Benefits_Archiving_And_Purging_2 The benefit system must support the JFMIPSR-01-01,pg41 FFMIA Mandatory PV Manage Benefits
benefit archiving and purging process
by archiving transactions and related
information needed for audit trails in a
format accessible by audit software.
3/2/2009 Business Transformation Agency Page 38 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Archiving_And_Purging_3 The benefit system must support the JFMIPSR-01-01,pg41 FFMIA Mandatory PV Manage Benefits
benefit archiving and purging process
by providing the authorized system
administrator the flexibility to
determine whether records are to be
archived or purged. Of those
documents that meet the criteria the
system must allow selective action.
The system must include the capability
to establish and maintain user defined
archival criteria.
Benefits_Archiving_And_Purging_4 The benefit system must support the JFMIPSR-01-01,pg41 FFMIA Mandatory PV Manage Benefits
benefit archiving and purging process
by retaining system records in
accordance with Federal regulations
established by the National Archives
and Records Administration (NARA),
GAO, and others.
Benefits_Archiving_And_Purging_5 The benefit system must prevent the JFMIPSR-01-01,pg41 FFMIA Mandatory PV Manage Benefits
purging of transactions prior to the
proper period in accordance with
regulations governing the retention of
documents and transactions.
Benefits_Interface_Requirements_1 The benefit system should support the JFMIPSR-01-01,pg36 FFMIA Value Added FV Manage Benefits
benefit internal reporting process by PV Perform Financial Reporting
providing the capability for a two-way
interface with the core system for
purposes of funds control and funds
availability verification.
Benefits_Interface_Requirements_2 The benefit system must support the JFMIPSR-01-01,pg37 FFMIA Mandatory FV Manage Benefits
benefit external interface function by PV Perform Financial Reporting
allowing interface with central agency
financial systems such as Department
of the Treasury FMS and IRS
Systems, OMB, and OPM systems
according to the standards established
by these oversight and regulatory
agencies.
3/2/2009 Business Transformation Agency Page 39 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Interface_Requirements_3 The benefit system should support the JFMIPSR-01-01,pg37 FFMIA Value Added PV Manage Benefits
benefit external interface function by Sustain Human Resources
receiving information from SSA
records to verify applicant's name,
SSN, and income information, when
legally permitted.
Benefits_Interface_Requirements_4 The benefit system should support the JFMIPSR-01-01,pg37 FFMIA Value Added PV Manage Benefits
benefit external interface function by Manage Human Resources
providing features to verify applicant's Compensation and Reimbursements
income against Civil Service Annuity, Sustain Human Resources
Military Retirement, and IRS earnings
records, when legally permitted.
Benefits_Interface_Requirements_5 The benefit system must allow an JFMIPSR-01-01,pg37 FFMIA Mandatory FV Manage Benefits
interface with central agency financial PV Manage Human Resources
systems such as the capability to: Compensation and Reimbursements
a. receive and read the deposit Validate Ready to Pay File Information
reconciliation file from Treasury and
produce a report of the matched data
and differences,
b. produce a file of all hold check
transactions as they are created and
periodically transmit the hold check file
to Treasury, c. produce and transfer a
file of changes to EFT payments
previously forwarded to Treasury for
release, d. produce and transfer a file
of changes to be made to the home
address file in Treasury, e. receive and
process the data on the returned
check file sent by Treasury's
recertification system, including
generating returned check
transactions and updating account
data, and f. receive and automatically
process an ACH update file
(containing changes to EFT
information) from Treasury or other
sources on a recurring basis.
3/2/2009 Business Transformation Agency Page 40 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Payment_Warehousing_1 The benefit system must support the JFMIPSR-01-01,pg20 FFMIA Mandatory FV Manage Benefits
benefit payment warehousing process PV Manage Human Resources
by having the ability to determine Compensation and Reimbursements
whether the benefit payment is a non- Manage Liabilities
recurring payment.
Benefits_Payment_Warehousing_2 The benefit system must support the JFMIPSR-01-01,pg20 FFMIA Mandatory FV Manage Benefits
benefit payment warehousing process PV Manage Human Resources
by automatically determining the due Compensation and Reimbursements
date and amount of benefit payments. Manage Liabilities
Benefits_Payment_Warehousing_3 The benefit system must support the JFMIPSR-01-01,pg20 FFMIA Mandatory FV Manage Benefits
benefit payment warehousing process PV Manage Human Resources
by reestablishing payables for voided Compensation and Reimbursements
checks, or EFTs that were not Manage Liabilities
successful and allowing for reversing
the accounting transaction leading to
the disbursement and reestablishment
of a payable, as appropriate.
Benefits_Payment_Warehousing_4 The benefit system must support the JFMIPSR-01-01,pg20 FFMIA Mandatory FV Manage Benefits
benefit payment warehousing process PV Manage Human Resources
by allowing anticipated obligation or Compensation and Reimbursements
expenditure transactions so that Manage Liabilities
documents may be entered early,
stored, and posted at the appropriate
date. The benefit system must also
subject these documents to edit and
validation procedures prior to posting.
If the anticipated obligation does not
occur, the benefit system must permit
the user to delete the transaction
without posting it.
3/2/2009 Business Transformation Agency Page 41 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must provide JFMIPSR-01-01,pg37 FFMIA Mandatory PV Manage Benefits
ntenance_1 capabilities to select benefit claims Sustain Human Resources
based on agency program evaluation
criteria (such as attainment of certain
dollar thresholds - cumulative and per
payment, excessive length of benefit
payment life) for subsequent review.
Benefits_Quality_Assurance_And_Mai The benefit system should have the JFMIPSR-01-01,pg38 FFMIA Value Added PV Manage Benefits
ntenance_10 ability to select benefit payment Manage Human Resources
calculations based on statistical Compensation and Reimbursements
sampling techniques for the purpose of
verifying calculations.
Benefits_Quality_Assurance_And_Mai The benefit system should provide the JFMIPSR-01-01,pg38 FFMIA Value Added PV Manage Benefits
ntenance_11 ability to generate a random sample of
claimants to periodically survey
regarding their satisfaction with the
agency's benefit payment claims
process (from initial contact with
agency to receipt of benefit payment).
Benefits_Quality_Assurance_And_Mai The benefit system should allow users JFMIPSR-01-01,pg38 FFMIA Value Added PV Manage Benefits
ntenance_12 to suspend payment to claimants, Manage Human Resources
when fraud is suspected, or death has Compensation and Reimbursements
been reported but not yet verified by
an authoritative source (e.g., SSA).
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg29 FFMIA Mandatory FV Generate Offsetting Receivable
ntenance_13 benefit offset process by providing PV Liability Pro Forma Entries
ability to report overdue receivables Manage Benefits
with associated SSN or TIN data to Manage Human Resources
Treasury for possible offset. Compensation and Reimbursements
Perform Financial Reporting
Sustain Human Resources
Benefits_Quality_Assurance_And_Mai The benefit system should allow users JFMIPSR-01-01,pg38 FFMIA Value Added PV Manage Benefits
ntenance_14 to cancel a previously recorded Manage Human Resources
suspected death on a claimant, and Compensation and Reimbursements
place the claimant back in a payment Sustain Human Resources
status if appropriate.
3/2/2009 Business Transformation Agency Page 42 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg19 FFMIA Mandatory FV Establish Customer Information
ntenance_15 benefit payee information maintenance PV Manage Benefits
process by maintaining payee Manage Human Resources
information that includes data to Compensation and Reimbursements
support obligation, accounts payable, Sustain Human Resources
and disbursement processes.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg19 FFMIA Mandatory PV Manage Benefits
ntenance_16 benefit payee information maintenance Manage Human Resources
process by supporting payments made Compensation and Reimbursements
to parties that act as an agent for the Sustain Human Resources
payee without changing permanent
claimant information that is maintained
in the claimant's master record such
as the claimant's name, address or
financial institution.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg19 FFMIA Mandatory PV Manage Benefits
ntenance_17 benefit payee information maintenance Manage Human Resources
process by allowing the user to Compensation and Reimbursements
capture the current tax status, number Sustain Human Resources
of exemptions, and other information
requested on applicable IRS
withholding forms (i.e., W-4P, W-4S,
and W-4V).
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg19 FFMIA Mandatory PV Manage Benefits
ntenance_18 benefit payee information maintenance Manage Human Resources
process by maintaining detailed Compensation and Reimbursements
information for each payee to comply Sustain Human Resources
with IRS reporting requirements. In
cases where payments are made to
third parties who are serving in a
fiduciary capacity, the benefit system
must maintain 1099 information for the
principal party rather than the agent.
3/2/2009 Business Transformation Agency Page 43 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg19 FFMIA Mandatory FV Manage Benefits
ntenance_19 benefit payee information maintenance PV Manage Human Resources
process by providing the capability to Compensation and Reimbursements
automatically update payee records to Process Funded Payroll and Benefits
reflect automated clearinghouse Information Civilian and Military
(ACH) or electronic funds transfer Sustain Human Resources
(EFT) related changes.
Benefits_Quality_Assurance_And_Mai The benefit system must provide the JFMIPSR-01-01,pg37 FFMIA Mandatory PV Manage Benefits
ntenance_2 ability to monitor and update a Manage Human Resources
claimant's master records to reflect Compensation and Reimbursements
changes in circumstances affecting a Sustain Human Resources
claimant's eligibility or the amount of
payment.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg19 FFMIA Mandatory PV Manage Benefits
ntenance_20 benefit payee information maintenance Manage Human Resources
process by providing search capability Compensation and Reimbursements
for payee information (e.g., payee Sustain Human Resources
name).
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg19 FFMIA Mandatory PV Manage Benefits
ntenance_21 benefit payee information maintenance Manage Human Resources
process by producing payee listings Compensation and Reimbursements
based on agency-defined criteria, Sustain Human Resources
(e.g., payee name and SSN.)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg20 FFMIA Mandatory FV Manage Benefits
ntenance_22 benefit payee information maintenance PV Manage Human Resources
process by maintaining as part of the Compensation and Reimbursements
claimant's master record a complete Process Funded Payroll and Benefits
history, of all financial transactions Information Civilian and Military
executed for each payee receiving Sustain Human Resources
benefits under the claim holder's
master record. This includes
payments, and collections, waivers , or
offsets resulting from overpayments.
3/2/2009 Business Transformation Agency Page 44 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg20 FFMIA Mandatory FV Manage Benefits
ntenance_23 benefit payee information maintenance PV Manage Human Resources
process by making the financial Compensation and Reimbursements
transaction history data of the most Process Funded Payroll and Benefits
recent 18 months available for online Information Civilian and Military
query and review for all active Sustain Human Resources
"payees".
Benefits_Quality_Assurance_And_Mai The benefit system should support the JFMIPSR-01-01,pg20 FFMIA Value Added PV Manage Benefits
ntenance_24 benefit payee information maintenance Manage Human Resources
process by maintaining deposit Compensation and Reimbursements
account information on at least two
financial institutions for a single payee.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg21 FFMIA Mandatory FV Manage Benefits
ntenance_25 benefit funds availability editing PV Process Funded Payroll and Benefits
process by allowing for recording of Information Civilian and Military
funding transactions including
recording internal allocations or
allotments from within the agency.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg21 FFMIA Mandatory FV Establish Funds Control
ntenance_26 benefit funds availability editing PV Manage Benefits
process by including adequate
controls to prevent the recording of
obligations or expenditure transactions
that exceed available balances. The
system must also support recording
obligations or expenditures that
exceed available balances based on
proper management approval (i.e.,
provide the capabilities and controls
for authorized users to override funds
availability edits).
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg21 FFMIA Mandatory FV Establish Funds Control
ntenance_27 benefit funds availability editing PV Manage Benefits
process by providing for designated Verify Funds Availability
authorities to establish and modify the
system's response (either reject
transaction or provide warning) to the
failure of a funds availability edit.
3/2/2009 Business Transformation Agency Page 45 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg21 FFMIA Mandatory FV Manage Benefits
ntenance_28 benefit funds availability editing PV Process Funded Payroll and Benefits
process by recording the financial Information Civilian and Military
impact of all transactions that affect
the availability of funds, such as
commitments, obligations,
expenditures and the establishment of,
and collections against recovery
receivables.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg21 FFMIA Mandatory FV Manage Benefits
ntenance_29 benefit funds availability editing PV Process Funded Payroll and Benefits
process by automatically updating all Information Civilian and Military
appropriate budgetary tables and
ledger account balances (when
applicable) to ensure that the system
always maintains and reports the
current status of funds for all open
accounting periods.
Benefits_Quality_Assurance_And_Mai The benefit system must provide JFMIPSR-01-01,pg37,38 FFMIA Mandatory PV Manage Benefits
ntenance_3 capabilities to capture claimant (or Separate or Terminate Human
relative) reported matters such as: Resources
- death Sustain Human Resources
- change in amount of
earned/unearned income
- change of residence
- marriage, divorce, or separation
- absence from the U.S.
- change in disability condition
- eligibility for other benefits
- changes in net worth/resources of
claimant
- change in school attendance
- change in composition of
household
- change in citizenship or alien status.
3/2/2009 Business Transformation Agency Page 46 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg21 FFMIA Mandatory FV Manage Benefits
ntenance_30 benefit funds availability editing PV Process Funded Payroll and Benefits
process by providing for designated Information Civilian and Military
authorities to establish and modifying
the level of funds control using
elements of the classification
structure, including object class,
program, organization, project, and
fund.
Benefits_Quality_Assurance_And_Mai The benefit system should support the JFMIPSR-01-01,pg21 FFMIA Value Added FV Manage Benefits
ntenance_31 benefit funds availability editing PV Process Funded Payroll and Benefits
process by providing the ability to Information Civilian and Military
produce an on-line status of funds
report down to the lowest level of the
organizational structure. The report
should include: amounts
available/allotted, open commitments,
open obligations, expenditures, and
balance available.
Benefits_Quality_Assurance_And_Mai The benefit system should support the JFMIPSR-01-01,pg21,22 FFMIA Value Added FV Manage Benefits
ntenance_32 benefit commitment process by PV Process Funded Payroll and Benefits
allowing commitment transactions to Information Civilian and Military
be entered on-line and from multiple
locations.
Benefits_Quality_Assurance_And_Mai The benefit system should support the JFMIPSR-01-01,pg21,22 FFMIA Value Added FV Manage Benefits
ntenance_33 benefit commitment process by PV Process Funded Payroll and Benefits
maintaining information related to each Information Civilian and Military
commitment transaction. At a
minimum, the system should capture
accounting classification elements,
and estimated amounts.
Benefits_Quality_Assurance_And_Mai The benefit system should support the JFMIPSR-01-01,pg21,22 FFMIA Value Added FV Manage Benefits
ntenance_34 benefit commitment process by PV Process Funded Payroll and Benefits
providing for modifications to Information Civilian and Military
commitment transactions, including
ones that change the dollar amount or
the accounting classification elements
cited.
3/2/2009 Business Transformation Agency Page 47 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system should support the JFMIPSR-01-01,pg21,22 FFMIA Value Added FV Manage Benefits
ntenance_35 benefit commitment process by PV Process Funded Payroll and Benefits
allowing for commitment transactions Information Civilian and Military
to be future-dated, stored, and posted
at the appropriate date.
Benefits_Quality_Assurance_And_Mai The benefit system should support the JFMIPSR-01-01,pg21,22 FFMIA Value Added FV Manage Benefits
ntenance_36 benefit commitment process by PV Process Funded Payroll and Benefits
closing open commitments under the Information Civilian and Military
following circumstances: (1) by the
system upon issuance of an obligating
document, (2) by an authorized user,
and (3) as part of the year-end closing
if the commitment is in an annual
appropriation or in the last year of a
multi-year appropriation.
Benefits_Quality_Assurance_And_Mai The benefit system should support the JFMIPSR-01-01,pg21,22 FFMIA Value Added FV Manage Benefits
ntenance_37 benefit commitment process by PV Process Funded Payroll and Benefits
providing the capability to support Information Civilian and Military
commitment accounting based on
agency needs.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg22 FFMIA Mandatory FV Manage Benefits
ntenance_38 benefit obligation and expenditure PV Process Funded Payroll and Benefits
activity by updating budgetary tables to Information Civilian and Military
reflect obligations based on obligating
documents and liquidate, at the user's
request, the related commitments,
either partially or fully.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg22 FFMIA Mandatory FV Manage Benefits
ntenance_39 benefit obligation and expenditure PV Process Funded Payroll and Benefits
activity by updating budgetary tables to Information Civilian and Military
reflect obligations for which there is no
related commitment.
3/2/2009 Business Transformation Agency Page 48 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must provide for JFMIPSR-01-01,pg38 FFMIA Mandatory PV Manage Benefits
ntenance_4 the recording of notes or comments by Sustain Human Resources
customer service representatives and
associate with the claimant's master
record, and maintain a history of notes
taken.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg22 FFMIA Mandatory FV Manage Benefits
ntenance_40 benefit obligation and expenditure PV Manage Human Resources
activity by maintaining information Compensation and Reimbursements
related to each obligation document, Process Funded Payroll and Benefits
including amendments. At a minimum, Information Civilian and Military
the system must capture the obligating Separate or Terminate Human
document number and type; and other Resources
identification, including benefit payee Sustain Human Resources
SSN or TIN, accounting classification
elements as appropriate; referenced
commitment (if applicable); and dollar
amounts.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg22 FFMIA Mandatory FV Manage Benefits
ntenance_41 benefit obligation and expenditure PV Manage Execution Fund Account
activity by allowing obligation Manage Human Resources
documents to be entered on-line and Compensation and Reimbursements
from multiple locations. Separate or Terminate Human
Resources
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg22 FFMIA Mandatory FV Manage Benefits
ntenance_42 benefit obligation and expenditure PV Manage Execution Fund Account
activity by allowing authorized Manage Human Resources
modifications and cancellations of Compensation and Reimbursements
posted obligation documents. Separate or Terminate Human
Resources
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg22 FFMIA Mandatory FV Manage Benefits
ntenance_43 benefit obligation and expenditure PV Manage Execution Fund Account
activity by providing on-line access to Manage Human Resources
all unliquidated obligations by Compensation and Reimbursements
selection criteria, (e.g., document Separate or Terminate Human
number.) Resources
3/2/2009 Business Transformation Agency Page 49 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg22 FFMIA Mandatory FV Establish Customer Information
ntenance_44 benefit obligation and expenditure PV Manage Benefits
activity by maintaining an on-line Manage General Ledger
history file of closed-out documents for Manage Human Resources
a user-defined period of time. Compensation and Reimbursements
Separate or Terminate Human
Resources
Sustain Human Resources
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg22 FFMIA Mandatory FV Manage Benefits
ntenance_45 benefit obligation and expenditure PV Manage Execution Fund Account
activity by closing open obligating Manage Human Resources
documents to accommodate both of Compensation and Reimbursements
the following circumstances: (1) Separate or Terminate Human
automatically when reclassifying an Resources
unliquidated obligation to an
expenditure, or (2) by an authorized
user.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg22 FFMIA Mandatory FV Manage Benefits
ntenance_46 benefit obligation and expenditure PV Manage Execution Fund Account
activity by allowing multiple Manage Human Resources
commitments to be combined into one Compensation and Reimbursements
obligation or expenditure document Separate or Terminate Human
and one commitment document to be Resources
split into various obligating or
expenditure documents.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg25 FFMIA Mandatory PV Manage Benefits
ntenance_47 benefit payment confirmation and Manage Human Resources
follow-up process by maintaining Compensation and Reimbursements
history of every payment by the Separate or Terminate Human
benefits system, including authorizing Resources
document number, payment schedule Sustain Human Resources
number, payment date, payment
address, and TAFS charged.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg25 FFMIA Mandatory PV Manage Benefits
ntenance_48 benefit payment confirmation and Manage Human Resources
follow-up process by providing on-line Compensation and Reimbursements
access to claimant and payment Sustain Human Resources
information.
3/2/2009 Business Transformation Agency Page 50 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg25 FFMIA Mandatory PV Manage Benefits
ntenance_49 benefit payment confirmation and Manage Human Resources
follow-up process by providing on-line Compensation and Reimbursements
access to open documents based on Sustain Human Resources
agency selection criteria (e.g., SSN).
Benefits_Quality_Assurance_And_Mai The benefit system must provide JFMIPSR-01-01,pg38 FFMIA Mandatory PV Manage Benefits
ntenance_5 capabilities to record the method used Separate or Terminate Human
to independently verify the death of a Resources
claimant before terminating benefits Sustain Human Resources
(phone contact, signature verification,
or personal contact with next of kin).
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg25 FFMIA Mandatory PV Manage Benefits
ntenance_50 benefit payment confirmation and Manage Human Resources
follow-up process by producing IRS Compensation and Reimbursements
1099s in IRS acceptable form (hard Sustain Human Resources
copy or magnetic tape) when required
by IRS regulations (e.g.,
miscellaneous payments to individuals
over $600).
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory PV Manage Benefits
ntenance_51 benefit recovery receivable servicing Manage Human Resources
process by maintaining detailed Compensation and Reimbursements
information by account (i.e., individual) Sustain Human Resources
sufficient to provide audit trails and to
support billing and research activities.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
ntenance_52 benefit recovery receivable servicing PV Manage Human Resources
process by providing on-line query Compensation and Reimbursements
capability to receivable and account Record and Manage Receivable
information. Sustain Human Resources
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
ntenance_53 benefit recovery receivable servicing PV Manage Human Resources
process by providing information, on a Compensation and Reimbursements
summary basis and on individual Record and Manage Receivable
receivables, on the age of receivables Sustain Human Resources
to allow for management and
prioritization of collection activities.
3/2/2009 Business Transformation Agency Page 51 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
ntenance_54 benefit recovery receivable servicing PV Manage Human Resources
process by maintaining data for Compensation and Reimbursements
receivables referred to other Federal Record and Manage Receivable
agencies and or outside organizations
for collections.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
ntenance_55 benefit recovery receivable servicing PV Manage Human Resources
process by automatically initiating Compensation and Reimbursements
transactions to record the write-off of Record and Manage Receivable
delinquent or uncollectible receivables
(including interest, penalties, and
administrative charges) based on user
defined criteria, and maintaining data
to monitor closed accounts.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
ntenance_56 benefit recovery receivable servicing PV Manage Human Resources
process by producing dunning Compensation and Reimbursements
(collection) letters for overdue Record and Manage Receivable
receivables in accordance with
Treasury requirements and existing
legislation.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
ntenance_57 benefit recovery receivable servicing PV Manage Human Resources
process by providing authorized users Compensation and Reimbursements
with the ability to customize the Record and Manage Receivable
dunning process parameters and
dunning letter text.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
ntenance_58 benefit recovery receivable servicing PV Manage Human Resources
process by maintaining information Compensation and Reimbursements
needed to support reporting required Record and Manage Receivable
by IRS.
3/2/2009 Business Transformation Agency Page 52 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Manage Benefits
ntenance_59 benefit recovery receivable servicing PV Manage Human Resources
process by maintaining a history of Compensation and Reimbursements
billings and receipts for each Record and Manage Receivable
receivable and account in accordance
with agency requirements.
Benefits_Quality_Assurance_And_Mai The benefit system must provide the JFMIPSR-01-01,pg38 FFMIA Mandatory PV Manage Benefits
ntenance_6 ability to maintain a schedule of Sustain Human Resources
continuing disability reviews (when
applicable) at the individual claim
holder level, and maintain the status of
the schedule within the claimant's
master record.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Manage Benefits
ntenance_60 benefit recovery receivable servicing PV Manage Human Resources
process by providing for re- Compensation and Reimbursements
establishment of a receivable for Record and Manage Receivable
checks returned due to insufficient
funds.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Manage Benefits
ntenance_61 benefit collection process by providing PV Manage Human Resources
the capability to display all active Compensation and Reimbursements
receivable accounts of record for the Record and Manage Receivable
relative to the claimant in connection Sustain Human Resources
with recording deposits if a claimant's
master record is located.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg28 FFMIA Mandatory FV Manage Benefits
ntenance_62 benefit collection process by capturing PV Manage Human Resources
whether the receivable has been Compensation and Reimbursements
petitioned and or discharged in Record and Manage Receivable
connection with bankruptcy
proceedings to facilitate compliance
collection restrictions pertaining to
such debts.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg31 FFMIA Mandatory FV Manage Benefits
ntenance_63 benefit account definition process by PV Post General Ledger Transactions
providing the capability to create
additional sub-accounts to the general
ledger for agency specific tracking and
control.
3/2/2009 Business Transformation Agency Page 53 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg31 FFMIA Mandatory FV Manage Benefits
ntenance_64 benefit transaction definition and PV Post General Ledger Transactions
processing activities by using standard
transactions to record accounting
events and to control the related
updating of other information
maintained in the system, such as
values in tables (e.g., available
funding).
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg31 FFMIA Mandatory FV Manage Benefits
ntenance_65 benefit transaction definition and PV Validate Ready to Pay File Information
processing activities by performing
integrity checks on batches received
via interfaces.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg32 FFMIA Mandatory FV Manage Benefits
ntenance_66 benefit transaction definition and PV Validate Ready to Pay File Information
processing activities by providing
control over the correction and
reprocessing of all erroneous
transactions through the use of error
file(s) and or suspense accounts.
Erroneous transactions must be
maintained and tracked until either
corrected or posted or deleted at the
specific request of an authorized user.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg32 FFMIA Mandatory FV Manage Benefits
ntenance_67 benefit transaction definition and PV Validate Ready to Pay File Information
processing activities by supporting
management controls to ensure that
transactions are processed in
accordance with Government and
agency-prescribed standards and
procedures, the integrity of data in the
system is maintained, and access is
restricted to authorized users.
3/2/2009 Business Transformation Agency Page 54 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg32 FFMIA Mandatory FV Manage Benefits
ntenance_68 benefit transaction definition and PV Validate Ready to Pay File Information
processing activities by providing
transaction edits that control, at a
minimum, fund availability, account
structure, and tolerance levels
between related transactions, such as
between an obligation and its related
accrual.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg32 FFMIA Mandatory FV Manage Benefits
ntenance_69 benefit transaction definition and PV Validate Ready to Pay File Information
processing activities by providing
controls to prevent the creation of
duplicate transactions.
Benefits_Quality_Assurance_And_Mai The benefit system must provide JFMIPSR-01-01,pg38 FFMIA Mandatory PV Manage Benefits
ntenance_7 capabilities to track the status of Sustain Human Resources
appeal proceedings when a change is
made affecting a current claimant's
level of benefits.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg32,33 FFMIA Mandatory FV Manage Benefits
ntenance_70 benefit audit trails process by PV Post to General Ledger
providing audit trails to trace
transactions from source documents,
original input, other systems, system-
generated transactions, and internal
assignment transactions through the
system and providing transaction
details to support account balances.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg32,33 FFMIA Mandatory FV Manage Benefits
ntenance_71 benefit audit trails process by PV Post to General Ledger
providing audit trails to trace source
documents and transactions through
successive levels of summarization to
the financial statements and the
reverse.
3/2/2009 Business Transformation Agency Page 55 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg32,33 FFMIA Mandatory FV Manage Benefits
ntenance_72 benefit audit trails process by PV Post to General Ledger
providing audit trails to identify
changes made to system parameters
and tables that would affect the
processing or reprocessing of any
financial transactions.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg32,33 FFMIA Mandatory FV Manage Benefits
ntenance_73 benefit audit trails process by PV Post to General Ledger
providing audit trails that identify
document input, change, approval,
and deletions by originator.
Benefits_Quality_Assurance_And_Mai The benefit system must support the JFMIPSR-01-01,pg32,33 FFMIA Mandatory FV Manage Benefits
ntenance_74 benefit audit trails process by PV Post to General Ledger
providing the capability to record the Sustain Human Resources
user ID, date, and time updated for
each transaction affecting the general
and subsidiary ledger accounts.
Benefits_Quality_Assurance_And_Mai The benefit system must provide for JFMIPSR-01-01,pg38 FFMIA Mandatory PV Manage Benefits
ntenance_75 back up and recovery of the system
per relevant OMB Circulars.
Benefits_Quality_Assurance_And_Mai The benefit system must maintain the JFMIPSR-01-01,pg46 FFMIA Mandatory FV Manage Benefits
ntenance_76 present interest rate per the PV Review Outstanding Interest Balance
Department of the Treasury.
Benefits_Quality_Assurance_And_Mai The benefit system should maintain JFMIPSR-01-01,pg47 FFMIA Value Added FV Calculate Payment Adjustments
ntenance_77 the daily exchange rate for relevant PV Manage Benefits
currencies.
Benefits_Quality_Assurance_And_Mai The benefit system must provide JFMIPSR-01-01,pg38 FFMIA Mandatory PV Manage Benefits
ntenance_8 features to record termination of Manage Human Resources
benefit payment including: Compensation and Reimbursements
- event/reason for termination (e.g., Separate or Terminate Human
death, increase in income) Resources
- date of event (thus effective date of Sustain Human Resources
benefit cessation)
Benefits_Quality_Assurance_And_Mai The benefit system should provide JFMIPSR-01-01,pg38 FFMIA Value Added PV Manage Benefits
ntenance_9 features to determine if benefits are Sustain Human Resources
commensurate with claimant's gender.
3/2/2009 Business Transformation Agency Page 56 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Reporting_1 The benefit system must provide JFMIPSR-01-01,pg35 FFMIA Mandatory PV Manage Benefits
features to compute and maintain Manage Human Resources
performance trends such as: Compensation and Reimbursements
- number and dollar value of benefit
payments made,
- average benefit payment,
- benefit payments made by operating
levels and geographic region.
Benefits_Reporting_10 The benefit system must support the JFMIPSR-01-01,pg23 FFMIA Mandatory FV Establish Funds Control
benefit funds analysis process by PV Manage Benefits
sorting and providing on-line access to
both summary level and detailed
information, based on the defined level
of funds control for those transactions
that represent obligations and
expenditures.
Benefits_Reporting_11 The benefit system must support the JFMIPSR-01-01,pg23 FFMIA Mandatory FV Establish Funds Control
benefit funds analysis process by PV Manage Benefits
providing control features that ensure
the amounts reflected in the fund
control structure agree with the
general ledger account balances at the
end of each update cycle.
Benefits_Reporting_12 The benefit system must support the JFMIPSR-01-01,pg23 FFMIA Mandatory FV Establish Funds Control
benefit funds analysis process by PV Manage Benefits
tracking the use of funds against
operating or financial plans.
Benefits_Reporting_13 The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
benefit recovery receivable servicing PV Manage Human Resources
process by identifying and reporting Compensation and Reimbursements
receivables that meet predetermined Record and Manage Receivable
criteria for bad debt provisions or write-
off.
3/2/2009 Business Transformation Agency Page 57 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Reporting_14 The benefit system must support the JFMIPSR-01-01,pg27 FFMIA Mandatory FV Manage Benefits
benefit recovery receivable servicing PV Manage Human Resources
process by providing information to Compensation and Reimbursements
allow either manual or automated Perform Financial Reporting
reporting of delinquent accounts to
commercial credit bureaus and referral
to collection agencies or other
appropriate governmental
organizations.
Benefits_Reporting_15 The benefit system must support the JFMIPSR-01-01,pg32 FFMIA Mandatory FV Generate General Ledger
benefit transaction definition and PV Transactions
processing activities by posting to the Manage Benefits
current and prior accounting months
concurrently until the prior month
closing; maintain and provide on-line
queries and reports on balances
separately for the current and prior
months. At a minimum, balances must
be maintained on-line for both the
current and prior months until prior
month closing.
Benefits_Reporting_16 The benefit system must support the JFMIPSR-01-01,pg33 FFMIA Mandatory FV Manage Benefits
benefit external reporting process by PV Perform Financial Reporting
maintaining accounting data to support
reporting in accordance with
accounting standards pronounced by
FASAB, and with other reporting
requirements issued by the Director of
OMB and the Secretary of the
Treasury.
Benefits_Reporting_17 The benefit system must support the JFMIPSR-01-01,pg33 FFMIA Mandatory FV Manage Benefits
benefit external reporting process by PV Perform Financial Reporting
providing summarized data
electronically to systems used by the
agency for decision support and
provide for the preparation of external
reports such as those required by the
Department of the Treasury and OMB.
3/2/2009 Business Transformation Agency Page 58 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Reporting_18 The benefit system must support the JFMIPSR-01-01,pg34 FFMIA Mandatory FV Manage Benefits
benefit external reporting process by PV Perform Financial Reporting
reporting events and transactions
according to the accounting
classification elements established
and within a given accounting period
including providing the ability to
automatically assign costs by a major
program to facilitate preparation of the
Statement of Net Costs in accordance
with OMB's current Bulletin on "Form
and Content of Agency Financial
Statements.
Benefits_Reporting_19 The benefit system must support the JFMIPSR-01-01,pg34 FFMIA Mandatory FV Manage Benefits
benefit external reporting process by PV Perform Financial Reporting
maintaining the information required
for program performance, financial
performance, and financial
management performance measures
needed for budgeting, program
management, and financial statement
presentation.
Benefits_Reporting_2 The benefit system must provide JFMIPSR-01-01,pg35 FFMIA Mandatory PV Manage Benefits
features to compute and maintain
efficiency measures to help determine
the effectiveness of use of agency
resources (at the local level and the
national level) such as:
- number of applications processed
- number of awards
- number of denials
Benefits_Reporting_20 The benefit system must support the JFMIPSR-01-01,pg34 FFMIA Mandatory FV Manage Benefits
benefit external reporting process by PV Perform Financial Reporting
providing the capability to produce all
relevant reports, statements, or returns
required by the IRS, including
producing year-end 1099 statements.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Reporting_21 The benefit system must support the JFMIPSR-01-01,pg34 FFMIA Mandatory PV Manage Benefits
benefit external reporting process by
allowing a user to request a reissued
tax statement for current or previous
year.
Benefits_Reporting_22 The benefit system should support the JFMIPSR-01-01,pg34 FFMIA Value Added PV Manage Benefits
benefit external reporting process by
providing for an automated
methodology of data manipulation and
data exportation.
Benefits_Reporting_23 The benefit system should support the JFMIPSR-01-01,pg34 FFMIA Value Added FV Convert United States Dollar
benefit external reporting process by PV Equivalent to Foreign Equivalent
providing for automatic translation of Manage Benefits
foreign currency payments based on Manage Human Resources
the exchange rate specified by the Compensation and Reimbursements
user. Perform Financial Reporting
Benefits_Reporting_24 The benefit system should support the JFMIPSR-01-01,pg34 FFMIA Value Added PV Manage Benefits
benefit external reporting process by Manage Human Resources
allowing a user to request a reissued Compensation and Reimbursements
tax statement for previous 3 prior
years.
Benefits_Reporting_25 The benefit system must support the JFMIPSR-01-01,pg34 FFMIA Mandatory PV Manage Benefits
benefit internal reporting process by
providing for the production of
formatted reports. The system must
allow for the reformatting of reports to
present different sorts of information,
the presentation of only specific
information in the format selected, the
summarization of data, and the
modification of report formats to tailor
the reports to the specific
requirements of the user.
3/2/2009 Business Transformation Agency Page 60 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Reporting_26 The benefit system must support the JFMIPSR-01-01,pg34 FFMIA Mandatory FV Manage Benefits
benefit internal reporting process by PV Perform Financial Reporting
providing for program cost accounting
data to support reporting requirements
specified in OMB's "Form and Content
of Agency Financial Statements," and
the decision-making process in
managing agency programs. This will
include:
• cost reports to be utilized in the
analysis of programmatic activities;
• schedules and operating statements
based on the accounting classification
elements and agency criteria;
• meaningful cost information needed
to support performance measures;
and
• ability to transfer cost information
directly to and from other systems.
Benefits_Reporting_27 The benefit system should support the JFMIPSR-01-01,pg35 FFMIA Value Added FV Capture Cost Information
benefit internal reporting process by PV Manage Benefits
providing cost information for
comparison to other program data to
determine compliance with planned
budgeted activities.
Benefits_Reporting_28 The benefit system should support the JFMIPSR-01-01,pg35 FFMIA Value Added FV Manage Benefits
benefit internal reporting process by PV Perform Financial Reporting
supporting the use of historical data to
conduct variance analysis.
3/2/2009 Business Transformation Agency Page 61 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Reporting_29 The benefit system must support the JFMIPSR-01-01,pg36 FFMIA Mandatory FV Manage Benefits
benefit internal reporting process by PV Perform Financial Reporting
providing the capability to interface
with the agency core accounting
system and recording the accounting
impact of all financial activity at the
U.S. SGL level, on a daily basis to
support consolidated financial
reporting if an agency's financial
management system architecture is
configured so that the major functions
described herein are performed
entirely by the benefit module.
Benefits_Reporting_3 The benefit system must provide JFMIPSR-01-01,pg35 FFMIA Mandatory PV Manage Benefits
features to compute the length of time Sustain Human Resources
claimants have received benefits
(average number of months and years,
and report(s) showing the number of
individuals receiving benefits for by
duration (e.g., 1-5 years, 6-10 years)
for the entire claimant population.
Benefits_Reporting_30 The benefit system must support the JFMIPSR-01-01,pg36 FFMIA Mandatory FV Manage Benefits
benefit internal reporting process by PV Perform Financial Reporting
providing standard input record
format(s) for interface of transactions
from other systems to the benefits
system and subjecting all transactions
from interfacing systems to the
benefits financial system edits,
validations, and error correction
procedures. Erroneous transactions
must be maintained and tracked until
corrected, posted, or deleted by an
authorized user.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Reporting_31 The benefit system must support the JFMIPSR-01-01,pg36 FFMIA Mandatory FV Manage Benefits
benefit internal reporting process by PV Manage Human Resources
providing the capability to interface Compensation and Reimbursements
with agency's core accounting system Perform Financial Reporting
to automatically update detailed Sustain Human Resources
claimant related information (e.g.
individual payable and receivable
records) that is maintained in the core
system when a major benefit system
function(s) such as payment
administration or recovery receivable
management is performed by the core
system.
Benefits_Reporting_32 The benefit system must support the JFMIPSR-01-01,pg36 FFMIA Mandatory FV Manage Benefits
benefit internal reporting process by PV Perform Financial Reporting
providing the capability to interface to
the agency's cost accounting system.
Benefits_Reporting_33 The benefit system must support the JFMIPSR-01-01,pg39,40 FFMIA Mandatory PV Manage Benefits
access to benefit information process
by allowing for the information
contained in the system to be queried
and present detailed data as
requested. This will include user-
defined criteria to access data for open
or closed accounting periods.
Benefits_Reporting_34 The benefit system must support the JFMIPSR-01-01,pg39,40 FFMIA Mandatory PV Manage Benefits
access to benefit information process
by providing users with access to on-
line guidance or help for performing
system functions.
Benefits_Reporting_35 The benefit system must support the JFMIPSR-01-01,pg39,40 FFMIA Mandatory PV Manage Benefits
access to benefit information process
by displaying a message indicating the
transaction cannot be completed and
further research is required if a
claimant's or claim holder's record is
not located via query.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Reporting_36 The benefit system must support the JFMIPSR-01-01,pg39,40 FFMIA Mandatory PV Manage Benefits
access to benefit information process
by presenting information resulting
from system queries in a formatted
fashion to facilitate the understanding
of the information by non-technical
users, and unformatted for more
technically proficient users.
Benefits_Reporting_37 The benefit system must support the JFMIPSR-01-01,pg39,40 FFMIA Mandatory PV Manage Benefits
access to benefit information process Manage Human Resources
by providing the capability to access Compensation and Reimbursements
historical data records that are Sustain Human Resources
removed from on-line viewing,
including items such as individual
benefit payments, receivable, and
collection data.
Benefits_Reporting_38 The benefit system must support the JFMIPSR-01-01,pg39,40 FFMIA Mandatory PV Manage Benefits
access to benefit information process
by allowing users to design extract
files for their specific requirements,
and perform table look-ups and
expansion of codes when needed to
clarify the information contained within
the results of system queries or
reports.
Benefits_Reporting_39 The benefit system must support the JFMIPSR-01-01,pg39,40 FFMIA Mandatory PV Manage Benefits
access to benefit information process
by providing features to facilitate
verification (i.e., matching programs)
using information extracted (see
above) from the benefit system for
comparison against benefit programs
administered by other agencies when
legally permitted.
3/2/2009 Business Transformation Agency Page 64 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Reporting_4 The benefit system should provide JFMIPSR-01-01,pg35 FFMIA Value Added PV Manage Benefits
features to automatically compute and
maintain efficiency measures to help
determine the effectiveness of use of
agency resources (at the local level
and the national level) such as:
- administrative cost per application
approved, and
-time required to process a claim
application.
Benefits_Reporting_40 The benefit system must support the JFMIPSR-01-01,pg39,40 FFMIA Mandatory PV Manage Benefits
access to benefit information process
by facilitating the analysis of
information contained in the system by
allowing analysts to obtain report
information and the results of system
queries in data files that can be
transferred to other applications or
analytical tools.
Benefits_Reporting_41 The benefit system must support the JFMIPSR-01-01,pg39,40 FFMIA Mandatory PV Manage Benefits
access to benefit information process
by providing for easy access to
historical files for comparative,
analytical, and trend information.
Benefits_Reporting_42 The benefit system should support the JFMIPSR-01-01,pg40 FFMIA Value Added PV Manage Benefits
access to benefit information process
by providing for self-service claimant
initiated Web browser requests
pertaining to account specific matters.
Benefits_Reporting_5 The benefit system must provide for JFMIPSR-01-01,pg35,36 FFMIA Mandatory PV Manage Benefits
issuing standard notices for a variety Manage Human Resources
of user defined events. For example, Compensation and Reimbursements
the benefit system must provide
capabilities to notify claimant of
decisions affecting payment amount or
cessation of payments.
3/2/2009 Business Transformation Agency Page 65 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Reporting_6 The benefit system must allow the JFMIPSR-01-01,pg35,36 FFMIA Mandatory PV Manage Benefits
user to add custom text for each
standard correspondence type.
Benefits_Reporting_7 The benefit system must allow user to JFMIPSR-01-01,pg35,36 FFMIA Mandatory PV Manage Benefits
record that the U.S. Postal Service has
returned correspondence as
undeliverable.
Benefits_Reporting_8 The benefit system must have the JFMIPSR-01-01,pg35,36 FFMIA Mandatory PV Manage Benefits
ability to capture or record the date on Sustain Human Resources
which a request for information is
received from a claimant or an
authorized representative, relative to
an appeals case.
Benefits_Reporting_9 The benefit system must support the JFMIPSR-01-01,pg23 FFMIA Mandatory FV Manage Benefits
benefit funds analysis process by PV Manage General Ledger
maintaining current information on
obligations according to the
classification elements established by
the agency, on a fund by fund basis.
Benefits_Security_Internal_Controls_1 The benefit system must adhere to the JFMIPSR-01-01,pg38 FFMIA Mandatory PV Manage Benefits
applicable final "Electronic and
Information Technology Accessibility
Standards" issued by the Architectural
and Transportation Barriers
Compliance Board, which address
technical and functional performance
criteria necessary for such technology
to comply with section 508 of the
Rehabilitation Act Amendments of
1998.
Benefits_Security_Internal_Controls_2 The benefit system must support the JFMIPSR-01-01,pg39 FFMIA Mandatory PV Manage Benefits
benefit security and internal controls
activities by providing flexible security
facilities to control user access at
varying degrees including: overall
system access, capability to perform
specific functions (inquiry, update),
access to certain functionality.
3/2/2009 Business Transformation Agency Page 66 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Security_Internal_Controls_3 The benefit system must support the JFMIPSR-01-01,pg39 FFMIA Mandatory PV Manage Benefits
benefit security and internal controls Sustain Human Resources
activities by providing the capability to
define access to specific functions by
named user, class of user, and
position.
Benefits_Security_Internal_Controls_4 The benefit system must support the JFMIPSR-01-01,pg39 FFMIA Mandatory PV Manage Benefits
benefit security and internal controls
activities by providing for multiple
levels of approvals based on user-
defined criteria including dollar limits,
type of document processed, etc.
Benefits_Security_Internal_Controls_5 The benefit system must support the JFMIPSR-01-01,pg39 FFMIA Mandatory FV Manage Benefits
benefit security and internal controls PV Manage General Ledger
activities by providing the capability to
perform reconciliation routines for
internal participant accounts, ledgers,
and funds, and to identify unsuccessful
reconciliations via error log or error
report.
Benefits_Security_Internal_Controls_6 The benefit system must support the JFMIPSR-01-01,pg39 FFMIA Mandatory PV Manage Benefits
benefit security and internal controls Sustain Human Resources
activities by establishing the
appropriate administrative, technical
and physical safeguards to ensure the
security and confidentiality of records
and to protect against anticipated
threats or hazards to their security or
integrity which could result in
substantial harm, embarrassment,
inconvenience, or unfairness to any
individual on whom information is
maintained.
Benefits_Security_Internal_Controls_7 The benefit system must support the JFMIPSR-01-01,pg39 FFMIA Mandatory PV Manage Benefits
benefit security and internal controls Sustain Human Resources
activities by providing a mechanism to
monitor changes to software coding
and the responsible individual
(authorized user).
3/2/2009 Business Transformation Agency Page 67 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Benefits_Security_Internal_Controls_8 The benefit system must support the JFMIPSR-01-01,pg39,40 FFMIA Mandatory PV Manage Benefits
access to benefit information process Sustain Human Resources
by complying with the disclosure
provisions of the Privacy Act of 1974
(5 U.S.C. § 552A) as amended.
Budgetary_Accounting_1 To support the Document and OFFM-NO-0106,SMB FFMIA Mandatory FV Manage Execution Fund Account
Transaction Control process, the Core
financial system must provide
automated functionality to define
tolerances by percentage, "not-to-
exceed" dollar amounts, or "not-to-
exceed" quantities at the document
line level, and use them to control
overages by document line for the
following relationships:
• Obligations to commitments
• Receipts to obligations
• Invoices to obligations
Budgetary_Accounting_2 To support the Funds Distribution OFFM-NO-0106,FMD FFMIA Mandatory FV Execute Apportionment and Allocate
process, the Core financial system Funds
must provide automated functionality Manage Execution Fund Account
to record allotments, sub-allotments, Post to General Ledger
allocations and allowances (i.e.
distribute funds) to multiple
organizational levels or other elements
of accounting classification.
Budgetary_Accounting_3 To support the Funds Control/Funds OFFM-NO-0106,FME FFMIA Mandatory FV Manage Execution Fund Account
Availability Editing activity, the Core Post to General Ledger
financial system must provide
automated functionality to record
transactions against prior year funds,
both expired and unexpired, in the
current year.
3/2/2009 Business Transformation Agency Page 68 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Budgetary_Accounting_4 To support the Funds Control/Funds OFFM-NO-0106,FME FFMIA Mandatory FV Manage Execution Fund Account
Availability Editing activity, the Core
financial system must provide
automated functionality to monitor
amounts paid out of current year funds
to cover obligations made against a
cancelled account (TAFS). Prevent
payments that cumulatively exceed 1
percent of the current year
appropriation or the total amount
available prior to close of the original
appropriation.
Cashier_Function_1 To support the Cashier Function, the JFMIPSR-03-01,pg23 FFMIA Mandatory FV Apply Collection
Revenue System must provide the
capability to identify the TAFS for
which the deposit is being made.
Cashier_Function_2 To support the Cashier Function, the JFMIPSR-03-01,pg23 FFMIA Mandatory FV Apply Collection
Revenue System must provide the Post to General Ledger
capability to recognize and classify
collections in the proper budgetary
categories. Record and control all
prescribed types of budgetary
authorities relative to earned and
unearned revenue or cash collections
(both cash and accrual basis),
including spending authority from
offsetting collections.
Cashier_Function_3 To support the Cashier Function, the JFMIPSR-03-01,pg23 FFMIA Mandatory FV Match to Outstanding Liability Balance
Revenue System must provide the Post to General Ledger
capability to recognize and record
advance payments received.
Cashier_Function_4 To support the Cashier Function, the JFMIPSR-03-01,pg23 FFMIA Mandatory FV Generate Pro Forma Entries for
Revenue System must provide the Donation
capability to recognize and record Post to General Ledger
cash donations as non-exchange
revenue.
3/2/2009 Business Transformation Agency Page 69 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cashier_Function_5 To support the Cashier Function, the JFMIPSR-03-01,pg23 FFMIA Mandatory FV Update Receivable Information
Revenue System must provide the
capability to perform transaction cross-
referencing in which a user can
perform a query to locate the details of
associated transactions in the
processing "chain" (e.g., querying on a
receivable would provide any
associated cash receipts).
Cashier_Function_6 To support the Cashier Function, the JFMIPSR-03-01,pg23 FFMIA Mandatory FV Record and Manage Receivable
Revenue System must provide the
capability to track funds at various
levels based on required elements of
the accounting classification and
project/program accounting structure.
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg20 FFMIA Mandatory FV Post to General Ledger
y_Classification_1 system must record beginning MV Update Asset Record
balances (on-hand), acquisitions,
withdrawals (dispositions), and
calculate ending balances (on-hand)
expressed in dollar values and
physical units.
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg21 FFMIA Mandatory MV Update Asset Record
y_Classification_10 system must enable and account for
the transfer of responsibility for
inventory from one authorized
manager to another authorized
manager, ensuring that sufficient
information is transferred to provide an
audit trail at the gaining management
activity.
3/2/2009 Business Transformation Agency Page 70 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg21 FFMIA Mandatory MV Update Asset Record
y_Classification_11 system must provide the capability to
relate data elements to each other as
discussed, through an integrated data
query facility that supports ad hoc
query access to financial information
described in the document and
provides reporting tools for data
analysis.
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg21 FFMIA Mandatory MV Update Asset Record
y_Classification_12 system must comply with the
Government Paperwork Elimination
Act (GPEA) of 1998; requiring Federal
agencies to allow, by October 21,
2003, individuals or entities, as an
option, to interact with them
electronically where practicable.
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg21 FFMIA Mandatory MV Update Asset Record
y_Classification_13 system must adhere to the applicable
final "Electronic and Information
Technology Accessibility Standards"
issued by the Architectural and
Transportation Barriers Compliance
Board, which address technical and
functional performance criteria
necessary for such technology to
comply with section 508 of the
Rehabilitation Act Amendments of
1998.
3/2/2009 Business Transformation Agency Page 71 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Common_Requirements_For_Inventor The system must provide a field for a JFMIPSR-03-02,pg21 FFMIA Mandatory MV Update Asset Record
y_Classification_14 Unique Item Identifier (UID). A UID is a
unique, unambiguous string of alpha
numeric characters that enable the
identification of a specific item from
any other like or unlike it in compliance
with ISOs 15434 and 15418. (ISO
5434:2005 defines the manner in
which data is transferred to high-
capacity ADC media from a supplier's
information system and the manner in
which data is transferred to the
recipient's information system. ISO
15418 is Information technology --
EAN/UCC Application Identifiers and
Fact Data Identifiers and
Maintenance.) (Inventory, Supplies,
and Materials systems are required to
have this field function at all steps in
the process from acquisition to
disposal. Use of the field is at the
discretion of agency management.
However, if an agency decides to
enable this field, the data in the field
must be maintained throughout the
lifecycle of the inventoried item.)
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg20 FFMIA Mandatory FV Perform Financial Reporting
y_Classification_2 system must record item identification, MV Post to General Ledger
classification (e.g., nomenclature, Update Asset Record
quantity, description, Federal stock
classification or national stock
number), initial cost, and subsequent
costs related to acquisition (i.e.
holding/handling cost).
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg20 FFMIA Mandatory FV Post to General Ledger
y_Classification_3 system must record the condition of MV Update Asset Record
the inventory.
3/2/2009 Business Transformation Agency Page 72 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg20 FFMIA Mandatory FV Post to General Ledger
y_Classification_4 system must record changes in value MV Update Asset Record
of Inventory, Supplies and Materials
due to changes in condition or other
impacting circumstances.
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg21 FFMIA Mandatory FV Post to General Ledger
y_Classification_5 system must record whether material MV Update Asset Record
received is hazardous, classified,
requires special handling, requires
special packaging, requires munitions
list controls, requires trade security
controls, or has a shelf life.
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg21 FFMIA Mandatory FV Post to General Ledger
y_Classification_6 system must identify the type of MV Update Asset Record
transaction affecting the item; e.g.,
initial acquisition, location, change in
location, and disposal.
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg21 FFMIA Mandatory FV Manage General Ledger
y_Classification_7 system must provide edits (controls) to MV Update Asset Record
prevent duplicate entries and reduce
the likelihood of creating erroneous
inventory documents/records, thereby
ensuring the integrity of data recorded
in the system.
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg21 FFMIA Mandatory MV Update Asset Record
y_Classification_8 system must permit only authorized
users to enter, modify, or otherwise
alter inventory records (see section on
Security and Internal Controls).
Common_Requirements_For_Inventor The Inventory, Supplies and Materials JFMIPSR-03-02,pg21 FFMIA Mandatory FV Manage General Ledger
y_Classification_9 system must provide audit trails to MV Update Asset Record
trace transactions from source
documents, original input, other
systems, and system-generated
transactions.
3/2/2009 Business Transformation Agency Page 73 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Computing_Gross_Pay_1 The payroll system must process both JFMIPSR-99-5,pg24 FFMIA Mandatory PV Manage Benefits
current period and prior period Manage Human Resources
adjustments as an integral part of the Compensation and Reimbursements
payroll cycle. Sustain Human Resources
Computing_Gross_Pay_10 The payroll system must classify and JFMIPSR-99-5,pg24 FFMIA Mandatory PV Manage Benefits
total deductions, subtract total Manage Human Resources
deductions from gross pay, and apply Compensation and Reimbursements
formulas or utilize tables to determine
employer contributions required for
certain payroll taxes and benefits.
Computing_Gross_Pay_11 The system must process and JFMIPSR-99-5,pg24 FFMIA Mandatory PV Manage Benefits
compute pay and deductions for Manage Human Resources
multiple positions under different Compensation and Reimbursements
appointment authorities, and different
pay, leave, and benefit entitlements.
Computing_Gross_Pay_12 The payroll system must support JFMIPSR-99-5,pg19 FFMIA Mandatory PV Manage Benefits
retirement calculations for all Manage Human Resources
categories of employees under all Compensation and Reimbursements
applicable retirement programs to the Separate or Terminate Human
agency. Resources
Computing_Gross_Pay_13 The payroll system must accelerate JFMIPSR-99-5,pg25 FFMIA Mandatory PV Manage Human Resources
deductions for employees paid an Compensation and Reimbursements
annual salary in less than one year
(e.g., teachers).
Computing_Gross_Pay_2 The payroll system must compute pay JFMIPSR-99-5,pg24 FFMIA Mandatory PV Manage Human Resources
for various types of employees, e.g., Compensation and Reimbursements
firefighters, law enforcement officers,
emergency medical technicians,
teachers, etc.
Computing_Gross_Pay_3 The payroll system must (1) compute JFMIPSR-99-5,pg24 FFMIA Mandatory PV Manage Human Resources
earnings amounts or rates for partial Compensation and Reimbursements
pay periods when entitlement dates do
not coincide with the pay period's
beginning and ending dates, and (2)
process earnings adjustments on a
begin-date/end-date basis.
3/2/2009 Business Transformation Agency Page 74 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Computing_Gross_Pay_4 The payroll system must calculate pay JFMIPSR-99-5,pg24 FFMIA Mandatory PV Assign Human Resources
at the end of each period after properly Manage Benefits
authorized inputs have been received Manage Human Resources
from the Time and Attendance Compensation and Reimbursements
Processing Function, and after Record Time and Attendance
personnel action processing is Separate or Terminate Human
completed. Resources
Sustain Human Resources
Computing_Gross_Pay_5 The payroll system must calculate JFMIPSR-99-5,pg24 FFMIA Mandatory PV Manage Human Resources
overtime based on FLSA or Title 5 Compensation and Reimbursements
requirements. Record Time and Attendance
Computing_Gross_Pay_6 The payroll system must calculate JFMIPSR-99-5,pg24 FFMIA Mandatory PV Manage Benefits
current and/or retroactive adjustments Manage Human Resources
for allowances, premiums and Compensation and Reimbursements
differentials as defined by law or
regulation. These may be set dollar
amounts or computed as a percentage
of pay, applying caps or other
limitations when applicable.
Computing_Gross_Pay_7 The payroll system must JFMIPSR-99-5,pg24 FFMIA Mandatory PV Manage Benefits
accommodate information Manage Human Resources
requirements to support supplemental Compensation and Reimbursements
pay actions and recertified checks.
Computing_Gross_Pay_8 To support pay processing, the payroll JFMIPSR-99-5,pg24 FFMIA Mandatory PV Manage Human Resources
system must perform statutory limit Compensation and Reimbursements
and reasonableness tests on gross
pay.
Computing_Gross_Pay_9 The payroll system must compute JFMIPSR-99-5,pg24 FFMIA Mandatory PV Manage Benefits
gross pay as the sum of each rate of Manage Human Resources
pay times the number of units related Compensation and Reimbursements
to it, minus retirement annuity offsets,
if applicable, plus all appropriate
allowances and/or other gross pay
components.
3/2/2009 Business Transformation Agency Page 75 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Confirm_And_Followup_On_Payments To support the Payment Confirmation OFFM-NO-0106,FBB FFMIA Mandatory CSE Monitor Contract or Order
_1 process, the Core financial system Performance
must provide automated functionality
to update payments with paid
schedule number, confirmed date, and
check number or trace number upon
receipt of confirmation data from the
Government Online Accounting Link
System (GOALS) II Information
Access System (IAS) Regional
Financial Center (RFC) Agency Link.
Confirm_And_Followup_On_Payments To support the Payment Follow-Up OFFM-NO-0106,PME FFMIA Mandatory CSE Monitor Payment
_10 process, the Core financial system
must provide automated functionality
to generate IRS Forms 1099-MISC,
1099-INT and 1099-G in accordance
with IRS regulations and in current IRS
acceptable format, including hard copy
and electronic form (i.e., bulk file). For
example, produce an IRS Form 1099-
MISC for payments of $600 or more to
a sole proprietor for services rendered.
Confirm_And_Followup_On_Payments To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Manage Execution with Treasury
_11 Reporting process, the Core financial
system must provide automated
functionality to import the Agency
Confirmation Report (ACR) support
listing from the GOALS II/IAS RFC
Agency Link to facilitate reconciliation
of agency recorded disbursements
and cancellations with Treasury.
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Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Confirm_And_Followup_On_Payments To support the Treasury Information OFFM-NO-0106,FBA FFMIA Mandatory FV Manage Execution with Treasury
_12 Maintenance process, the Core
financial system must provide
automated functionality to capture the
TAS/BETC on all transactions that
impact the FBWT and are reported
through the Government wide
Accounting (GWA) system.
Confirm_And_Followup_On_Payments To support the Payment Confirmation OFFM-NO-0106,FBB FFMIA Mandatory FV Manage Execution with Treasury
_13 process, the Core financial system
must provide automated functionality
to import payment confirmation data
from the GOALS II/IAS RFC Agency
Link.
Confirm_And_Followup_On_Payments To add value to the Payment Follow- OFFM-NO-0106,PME FFMIA Value Added CSE Monitor Payment
_14 Up process, the Core financial system
should provide automated functionality
to generate e-mail notification to
employees of travel payments made
by disbursing offices.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Confirm_And_Followup_On_Payments To support the Payment Follow-Up OFFM-NO-0106,PME FFMIA Mandatory FV Manage General Ledger
_15 process, the Core financial system
must provide automated functionality
to generate the Unmatched Invoice
Document Lines Report. Result is a
list of selected invoice document
numbers with document lines not
matched to obligations, receipts,
and/or acceptance, as required by the
matching terms of the obligation (2, 3
or 4-way matching). Report the
following information for each invoice
document listed:
• Vendor number and name
• Invoice number
• Invoice date
• Invoice receipt date
• Invoice amount
• Referenced obligation number
• Document number
• Document line number(s)
• Document line amount(s)
• Document line accounting
classification
• Unmatched document(s) (obligation,
receipt and/or acceptance)
• Age, in days, that invoice document
line has been unmatched.
Sorting options include document
number, vendor number, vendor
name, accounting classification and
unmatched age.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Confirm_And_Followup_On_Payments To support the Payment Confirmation OFFM-NO-0106,FBB FFMIA Mandatory FV Process Collection Voucher and
_16 process, the Core financial system Deposit
must provide automated functionality
to assign check numbers to individual
payments, based upon the payment
schedule's check range received from
the GOALS II IAS RFC Agency Link.
Confirm_And_Followup_On_Payments To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Manage General Ledger
_17 Reporting process, the Core financial
system must provide automated
functionality to compare individual
amounts on the ACR support listing
with amounts recorded in the agency's
general ledger by schedule number
and accounting period. The accounting
period is the fiscal month and year
used for financial reporting purposes.
Confirm_And_Followup_On_Payments To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory CSE Process Contract Clauses
_18 Reporting process, the Core financial
system must provide automated
functionality to generate the GL/ACR
Discrepancy Report. Parameter is
accounting period. Result is a report
including schedule number, dollar
amount, and confirmed date or
transaction date of:
• Items on the ACR listing and not in
the agency's general ledger
• Items on the ACR listing for a
different amount than in the agency's
general ledger
• Items in the agency's general ledger
and not on the ACR listing.
Confirm_And_Followup_On_Payments The system must verify extensions DoDFMRVol1,Ch2,Add2D DFMIR Mandatory CSE Process Contract Clauses
_19 and computations.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Confirm_And_Followup_On_Payments To support the Payment Follow-Up OFFM-NO-0106,PME FFMIA Mandatory CSE Collect
_2 process, the Core financial system FV Manage Supply Chain Entitlement
must provide automated functionality Monitor Contract or Order
to maintain a history of the following Performance
information for each payment made:
• Accounting classification information
• Agency Locator Code (ALC)
• Treasury Account Symbol (TAS) /
Business Event Type Code (BETC)
• Referenced obligation document
number(s)
• Source document number(s)
(reimbursable agreement number,
Blanket Purchase Agreement (BPA)
and associated BPA call number,
Contract and associated delivery/task
order number, and grant number)
• Total invoice amount
• Payment voucher document number
• Vendor invoice number
• Vendor information (number, name,
address, Taxpayer Identification
Number (TIN), and Data Universal
Numbering System (DUNS)+4 number
for Central Contractor Registration
(CCR) vendors)
• Payment address or bank account
number and routing number
• Payment method (e.g., check,
Electronic Fund Transfer (EFT))
• Payment amount
• Interest paid
• Discount taken
• Internal offset made
• Date due
• Date paid.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Confirm_And_Followup_On_Payments To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Manage Execution with Treasury
_20 Reporting process, the Core financial
system must provide automated
functionality to import IPAC support
listing from the GOALS II/IAS to
facilitate reconciliation of agency
recorded IPAC transactions with
Treasury.
Confirm_And_Followup_On_Payments The system must record distribution of DoDFMRVol1,Ch2,Add2D DFMIR Mandatory FV Establish Funds Control
_21 individual obligation line items to
multiple classification structures.
Confirm_And_Followup_On_Payments To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Manage General Ledger
_22 Reporting process, the Core financial
system must provide automated
functionality to compare IPAC
transactions on the IPAC support
listing with IPAC transactions recorded
in the agency's general ledger.
Confirm_And_Followup_On_Payments To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Manage Execution with Treasury
_23 Reporting process, the Core financial
system must provide automated
functionality to generate the General
Ledger (GL)/IPAC Discrepancy
Report. Parameter is the accounting
period. Result is report including
document reference number (from
IPAC Support Listing), dollar amount,
and audit date or transaction date of:
• Items on the IPAC support listing and
not in the agency's general ledger
• Items on the IPAC support listing for
a different amount than in the agency's
general ledger
• Items in the agency's general ledger
and not on the IPAC support listing.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Confirm_And_Followup_On_Payments To support the Payment Follow-Up OFFM-NO-0106,PME FFMIA Mandatory FV Disburse
_24 process, the Core financial system
must provide automated functionality
to query payment data. Parameter is
accounting period range. Result is
number of payments and percent of
total by payment method (EFT vs.
check).
Confirm_And_Followup_On_Payments To support the Payment Follow-Up OFFM-NO-0106,PME FFMIA Mandatory FV Capture Collection Information
_25 process, the Core financial system Research Debit Voucher Information
must provide automated functionality
to generate a report of payment
vouchers past their due date, as of
current system date. List the selected
payment vouchers with the following
information:
• Payment voucher number
• Referenced obligation number
• Vendor invoice number
• Vendor number and name
• Invoice date
• Invoice amount
• Invoice due date
• Number of days late.
Sort options include number of days
late and vendor number.
Confirm_And_Followup_On_Payments To support the Payment Follow-Up OFFM-NO-0106,PME FFMIA Mandatory FV Disburse
_26 process, the Core financial system
must provide automated functionality
to query IRS 1099-MISC information.
Parameters include calendar year,
vendor name (legal or Doing Business
As (DBA)), TIN and DUNS+4 number.
Result is details supporting IRS 1099-
MISC reporting.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Confirm_And_Followup_On_Payments To support the Payment Follow-Up 5CFRVol3,ChIII,Pt1315 FFMIA Mandatory FV Disburse
_27 process, the Core financial system OFFM-NO-0106,PME
must provide automated functionality
to query payments data. Identify a
sample of payments for review based
on agency-defined sampling criteria
and the date(s) of payment. Result is a
list of invoice document numbers with
drill down to invoice details, including
data required on a proper vendor
invoice per 5 CFR 1315.
Confirm_And_Followup_On_Payments To support the Treasury Information OFFM-NO-0106,FBA FFMIA Mandatory FV Manage Execution with Treasury
_28 Maintenance process, the Core
financial system must provide
automated functionality to maintain
GWA Reporter Categories.
Confirm_And_Followup_On_Payments To support the Treasury Information OFFM-NO-0106,FBA FFMIA Mandatory FV Capture Collection Information
_29 Maintenance process, the Core
financial system must provide
automated functionality to define the
GWA Reporter Category for GWA
reporter ALCs as
• IPAC Only
• CA$HLINK II Only
• Treasury Disbursing Office (TDO)
Payments Only
• IPAC and CA$HLINK II
• IPAC and TDO Payments
• TDO Payments and CA$HLINK II, or
• IPAC, CA$HLINK II and TDO
Payments.
Confirm_And_Followup_On_Payments The system must provide on-line DoDFMRVol1,Ch2,Add2D DFMIR Mandatory CSE Manage Supply Chain Entitlement
_3 access to vendor activity by vendor
name, vendor short name, and vendor
number.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Confirm_And_Followup_On_Payments To support the Payment Confirmation OFFM-NO-0106,FBB FFMIA Mandatory FV Capture Collection Information
_30 process, the Core financial system Process Collection Voucher and
must provide automated functionality Deposit
to correct system-assigned check
numbers on payment records that do
not match the actual check number
assigned by Treasury.
Confirm_And_Followup_On_Payments To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Manage Execution with Treasury
_4 Reporting process, the Core financial
system must provide automated
functionality to generate the FMS 224
Report. Parameter is the accounting
period. Result is the FMS 224,
Statement of Transactions, for non-
GWA reporting ALC's. Generate the
report in both hard copy and electronic
formats required by the Department of
the Treasury.
Confirm_And_Followup_On_Payments The system must provide the TFMVol1,Pt2,Ch3100,Sec3150 FFMIA Mandatory CSE Manage Sales and Procurement
_5 Statement of Transactions According TFMVol1,Pt2,Ch3100,App4 FV Perform Financial Reporting
to Appropriations, Funds, and Receipt
Accounts, FMS Form 1220, data in
hard copy format required by the
Department of the Treasury.
Confirm_And_Followup_On_Payments The system must maintain an on-line DoDFMRVol1,Ch2,Add2D DFMIR Mandatory CSE Execute Contract Closeout
_6 history file of closed out documents for
a user-defined period of time.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Confirm_And_Followup_On_Payments To support the Payment Confirmation OFFM-NO-0106,FBB FFMIA Mandatory FV Generate Disbursement In-Transit Pro
_7 process, the Core financial system Forma Entries
must provide automated functionality Post General Ledger Transactions
to liquidate individual disbursement-in-
transit transactions and record
confirmed disbursements upon receipt
of payment confirmation from the
Government Online Accounting Link
System (GOALS) II Information
Access System (IAS) Regional
Financial Center (RFC) Agency Link.
Confirm_And_Followup_On_Payments To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Capture Pro Forma Entries
_8 Core financial system must provide FV Manage Supply Chain Entitlement
automated functionality to record Monitor Contract or Order
transactions to reflect disbursement Performance
activity initiated by other agencies and
recorded in Intra-governmental
Payment and Collection (IPAC).
Confirm_And_Followup_On_Payments To support the Payment Confirmation OFFM-NO-0106,FBB FFMIA Mandatory CSE Monitor Payment
_9 process, the Core financial system
must provide automated functionality
to assign check numbers to individual
payment records when a payment
schedule has multiple check ranges or
a break in check numbers.
Cost_And_Revenue_Accumulation_1 The managerial cost accounting JFMIPSR-8,PgIII-8 FFMIA Mandatory CSE Capture Cost Information
system must send cost data to the SFFAS7,36 FV Monitor Contract or Order
appropriate system to calculate Performance
exchange revenue for goods or
services made or produced to order
under a contract.
Cost_And_Revenue_Accumulation_10 The managerial cost accounting JFMIPSR-8,PgIII-9 FFMIA Mandatory FV Capture Cost Information
system must be capable of supporting
cost management by accumulating
numerically valued agency-defined
output information.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_And_Revenue_Accumulation_11 The managerial cost accounting JFMIPSR-8,PgIII-9 FFMIA Mandatory FV Capture Cost Information
system must be capable of supporting
cost management by calculating the
unit cost of outputs.
Cost_And_Revenue_Accumulation_2 The managerial cost accounting JFMIPSR-8,PgIII-7 FFMIA Value Added FV Capture Cost Information
system should support the inventory
system (or other property system) by
accumulating costs from multiple
sources for inventory and related
property that has been acquired, is
undergoing repair, or is in production
(work-in-process).
Cost_And_Revenue_Accumulation_3 The managerial cost accounting JFMIPSR-8,PgIII-7 FFMIA Value Added FV Capture Cost Information
system should provide accumulated Post to General Ledger
costs, including applicable indirect Verify Asset or Expense Posting
costs, to the appropriate system for Accounts
recording as the appropriate asset or
expense type.
Cost_And_Revenue_Accumulation_4 The managerial cost accounting JFMIPSR-8,PgIII-7 FFMIA Value Added FV Capture Cost Information
system should accumulate and
determine the full cost of general
property, plant and equipment (PP&E)
under construction.
Cost_And_Revenue_Accumulation_5 The managerial cost accounting JFMIPSR-8,PgIII-7 FFMIA Value Added FV Capture Cost Information
system should transfer the completed
project construction in progress cost to
the appropriate asset account and
passed the information to the core
financial system and property
management system(s) for asset
valuation purposes.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_And_Revenue_Accumulation_6 The managerial cost accounting JFMIPSR-8,PgIII-9 FFMIA Mandatory FV Capture Cost Information
system shall recognize the cost of SFFAS16,8
acquiring, improving, reconstructing, or SFFAS6,61
renovating heritage assets, other than SFFAS6,69
multi-use heritage assets, on the SFFAS8,77
statement of net cost for the period in SFFAS8,80
which the cost is incurred. The cost
shall include all costs incurred during
the period to bring the item to its
current condition at its initial location.
Cost_And_Revenue_Accumulation_7 The managerial cost accounting JFMIPSR-8,PgIII-9 FFMIA Mandatory FV Capture Cost Information
system must accumulate and maintain
Stewardship Investment cost
(investment in human capital, research
and development, and non-federal
physical property), on an annual basis
for stewardship reporting, for a period
of five years
Cost_And_Revenue_Accumulation_8 The job order cost system must DoDFMRVol4,Ch20,Sub200305A DFMIR Mandatory FV Capture Cost Information
calculate actual shop rates from the
cost obtained from the same database
used to prepare general ledger control
account entries.
Cost_And_Revenue_Accumulation_9 The managerial cost accounting JFMIPSR-8,PgIII-9 FFMIA Value Added FV Capture Cost Information
system should be capable of
supporting cost management by
accumulating costs in agency defined
cost centers that are associated with
agency-defined performance
measures
Cost_Assignment_1 The managerial cost accounting JFMIPSR-8,PgIII-6 FFMIA Mandatory FV Define Cost Performance Model
system must support one or more of SFFAS4,147
the following costing methodologies:
• Activity Based Costing (ABC),
• Job Order Costing,
• Process Costing and
• Standard Costing.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Assignment_10 The costs of compensated personal DoDFMRVol4,Ch19,Sub190208B DFMIR Mandatory FV Allocate to Model Element
absence for an entire cost accounting Capture Cost Information
period on a pro-rata annual basis
among the final cost objectives of that
period.
Cost_Assignment_11 The depreciable cost of tangible DoDFMRVol4,Ch19,Sub190209A DFMIR Mandatory FV Capture Cost Information
capital asset (or group of assets) shall
be assigned to cost accounting
periods in accordance with the
following criteria:
• The depreciable cost of a tangible
capital asset shall be its capitalized
cost less its estimated residual
value.
• The estimated service life or a
tangible capital asset (or group of
assets) shall be used to determine the
cost accounting periods to which the
depreciable cost will be assigned.
Cost_Assignment_12 The annual depreciation cost of a DoDFMRVol4,Ch19,Sub190209B DFMIR Mandatory FV Allocate to Model Element
tangible capital asset (or group of Capture Cost Information
assets) shall be allocated to cost
objectives for which it provides service
in accordance with the following
criteria:
• Depreciation costs may be charged
as a direct cost only if depreciation
costs of all like assets used for similar
purposes are charged in the same
manner.
• Depreciation costs charged to
service or general and administration
cost centers shall be included in the
allocated costs of those centers.
• Depreciation costs of capital assets
used within a production cost center
but which are not charged directly to a
cost objective shall be included as an
indirect cost of that center.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Assignment_13 Business unit general and DoDFMRVol4,Ch19,Sub190210A DFMIR Mandatory FV Capture Cost Information
administrative (G&A) expenses shall
be allocated to final cost objectives
based on their beneficial or causal
relationship.
Cost_Assignment_14 The G&A expense pool of an business DoDFMRVol4,Ch19,Sub190210C DFMIR Mandatory FV Capture Cost Information
unit for a cost accounting period shall
be allocated to final cost objectives of
that cost accounting period by means
of a cost input base representing the
total activity of the business unit.
Cost_Assignment_15 Headquarters expenses received by a DoDFMRVol4,Ch19,Sub190210D DFMIR Mandatory FV Allocate to Model Element
segment shall be allocated to segment Capture Cost Information
cost objectives as follows:
• Expenses related to the management
and administration of the receiving
segment as a whole shall be included
in the receiving segment's G&A
expense pool.
• Expenses related to the management
and administration of specific activities
of segments shall be allocated to the
segment cost objectives in proportion
to the beneficial or causal relationship
between the cost objectives and the
expenses, if such allocation is
significant, in amount. When a
beneficial or causal relationship for
expenses is not identifiable with
segment cost objectives, the expenses
may be included in the G&A expense
pool.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Assignment_16 Where a segment performs DoDFMRVol4,Ch19,Sub190210F DFMIR Mandatory FV Allocate to Model Element
headquarters functions and also Capture Cost Information
performs as an operating segment Define Responsibility Segment
having a responsibility for final cost
objectives, the expense of the
headquarters functions shall be
segregated. These expenses shall be
allocated to all benefiting or causing
segments, including the segment
performing the headquarters functions,
pursuant to written and consistently
followed accounting practices for the
allocation of headquarters expenses to
segments.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Assignment_17 Deferred compensation shall be DoDFMRVol4,Ch19,Sub190215B DFMIR Mandatory FV Capture Cost Information
accounted for as follows: DoDFMRVol4,Ch19,Sub190215C
• The cost of all deferred DoDFMRVol4,Ch19,Sub190215D
compensation, except for annual
leave, sick leave, and pension cost foe
which specific guidance is provided in
paragraph 190211.C, below, shall be
assigned to the cost accounting period
in which the obligation to compensate
the employee occurs. In the event no
obligation is incurred prior to payment,
the cost of deferred compensation
shall be the amount paid and shall be
assigned to the cost accounting period
in which the payment is made.
• The obligation for the cost of deferred
compensation is deemed to have
occurred when all of the following
conditions have been met. However,
for awards that require that the
employee perform future service in
order to receive the benefits, the
obligation is deemed to have been
incurred as the future service is
performed for that part of the award
attributable to such future service.
1. There is a requirement to make the
future payments that cannot be
unilaterally avoided.
2. The deferred compensation award
is to be satisfied by a future payment
of money.
3. The amount of the future payment
can be measured with reasonable
accuracy.
4. The recipient of the award is
known.
5. If the terms of the award require
that certain events must occur before
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Assignment_18 The job order cost system should: DoDFMRVol4,Ch20,Sub200302 DFMIR Mandatory FV Capture Cost Information
• Allow the posting of the work in Post General Ledger Transactions
process cost, for all open job order Verify Asset or Expense Posting
numbers, to the Work In Process-In Accounts
House and Construction In Progress-
In House accounts.
• Transfer the appropriate amount from
Work in Process-In-House and
Construction in Progress accounts to
the Cost of Goods Sold or applicable
asset accounts when production
departments complete a job order.
Cost_Assignment_19 Unfunded cost financed by other DoDFMRVol4,Ch20,Sub200305B DFMIR Mandatory FV Capture Cost Information
organizations or by prior Post General Ledger Transactions
appropriations should be added to the
shop rate charges and billed to non-
DoD ordering activities or considered
in making cost effectiveness
comparisons.
Cost_Assignment_2 If the cost assignment process affects JFMIPSR-8,PgIII-5 FFMIA Mandatory FV Capture Cost Information
the values of Standard General Ledger Post to General Ledger
(SGL) accounts in the core financial Request Correcting Pro Forma Entries
system's general ledger, such as
inventory or fixed asset accounts, the
managerial cost accounting system
must send the summarized impact of
cost assignments to the core financial
system for posting to the general
ledger and external reporting.
Cost_Assignment_20 The general and administrative (G&A) DoDFMRVol4,Ch20,Sub200309 DFMIR Mandatory FV Allocate to Model Element
expenses are accumulated in the Capture Cost Information
activities indirect cost centers and
charged to customers by equitably
prorating the expense to job orders.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Assignment_3 Costs of supporting services and SFFAS4,122 FFMIA Mandatory FV Capture Cost Information
intermediate products should be
assigned to the segments that receive
the services and products. This is
referred to as the intra-entity cost
assignments.
Cost_Assignment_4 With respect to each responsibility SFFAS4,123 FFMIA Mandatory FV Capture Cost Information
segment, the costs that are to be Define Responsibility Segment
assigned to outputs: (a) direct and
indirect costs incurred within the
responsibility segment, (b) costs of
other responsibility segments that are
assigned to the segment, and (c) inter-
entity costs recognized by the
receiving entity and assigned to the
segment. If a responsibility segment
produces one kind of output only,
costs of resources used to produce the
output are assigned to the output.
Cost_Assignment_5 The costs that can be traced to each SFFAS4,139 FFMIA Mandatory FV Allocate to Model Element
of the activities (or outputs) shall be Capture Cost Information
assigned to the activities (or outputs)
directly.
Cost_Assignment_6 To determine the full cost of each of SFFAS4,140 FFMIA Mandatory FV Allocate to Model Element
the activities or outputs that share Capture Cost Information
resources, indirect common costs
shall be assigned to those activities.
Common costs shall be assigned to
activities either on a cause-and-effect
basis, if feasible, or through
reasonable allocations.
Cost_Assignment_7 Each type of cost shall be allocated DoDFMRVol4,Ch19,Sub190202A DFMIR Mandatory FV Allocate to Model Element
only once, and on only one basis, to Capture Cost Information
any job or other cost objective.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Assignment_8 DoD activities shall use the October 1 DoDFMRVol4,Ch19,Sub190207 DFMIR Mandatory FV Allocate to Model Element
to September 30 fiscal year as the Capture Cost Information
cost accounting period, except that:
- The costs of an indirect function that
exists for only a part of a cost
accounting period may be allocated to
cost objectives of that same part of the
period if the cost is material in amount,
accumulated in a separate indirect
cost pool, and allocated on the basis
of an appropriate direct measure of the
activity or output of the function during
that part of the period.
- A transitional cost accounting period
shall be used whenever a change of
fiscal year occurs.
-The same cost accounting period
shall be used for accumulating costs in
an indirect cost pool as for establishing
its allocation base.
Cost_Assignment_9 The costs of compensated personal DoDFMRVol4,Ch19,Sub190208A DFMIR Mandatory FV Allocate to Model Element
absence (illness, vacation, holidays, Capture Cost Information
jury duty, military training or other
absence for which compensation is
paid directly to an employee) shall be
assigned to the cost accounting period
or periods in which the entitlement was
earned.
Cost_Monitoring_And_Reporting_1 The managerial cost accounting JFMIPSR-8,PgIII-9 FFMIA Value Added FV Capture Cost Information
system should be able to provide cost Perform Financial Reporting
data needed to produce the Statement
of Net Costs for the agency's financial
statements
Cost_Monitoring_And_Reporting_2 The managerial cost accounting JFMIPSR-8,PgIII-7 FFMIA Value Added FV Capture Cost Information
system should assist in the reporting
of financial data related to stewardship
resources.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Monitoring_And_Reporting_3 The managerial cost accounting JFMIPSR-8,PgIII-9 FFMIA Mandatory FV Capture Cost Information
system must be capable of supporting
cost management by producing unit
cost reports by output.
Cost_Monitoring_And_Reporting_4 The managerial cost accounting JFMIPSR-8,PgIII-9 FFMIA Mandatory FV Capture Cost Information
system must be capable of supporting
cost management by producing
project, job order, and work order
reports showing costs for a project
from its inception up to the current
date.
Cost_Monitoring_And_Reporting_5 The managerial cost accounting JFMIPSR-8,PgIII-9 FFMIA Mandatory FV Capture Cost Information
system must be capable of supporting
cost management by producing
contract reports showing the revenues
and costs associated with each
contract (i.e. customer orders).
Cost_Monitoring_And_Reporting_6 A reporting entity and its responsibility SFFAS4,92 FFMIA Mandatory FV Capture Cost Information
segments may incur general Define Responsibility Segment
management and administrative Perform Financial Reporting
support costs that cannot be traced,
assigned, or allocated to segments
and their outputs. These unassigned
costs are part of the organization
costs, and they shall be reported on
the entity's financial statements (such
as the Statement of Net Costs) as
costs not assigned to programs.
Cost_Monitoring_And_Reporting_7 Inter-entity expenses/assets and DoDFMRVol6B,Ch10,Sub102003A FFMIA Mandatory FV Capture Cost Information
financing sources shall be eliminated DoDFMRVol6B,Ch10,Sub102003D
for any consolidated financial DoDFMRVol6B,Ch5,Sub050202A
statements covering both entities. DoDFMRVol6B,Ch10,Sub100401
SFFAS4,109
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Monitoring_And_Reporting_8 The managerial cost accounting DoDFMRVol4,Ch21,Sub2104 FFMIA Mandatory FV Capture Cost Information
system must be able to provide cost DoDFMRVol4,Ch20,Sub2005 Perform Financial Reporting
data needed to produce the Statement JFMIPSR-8,PgIII-9
of Net Cost for the agency's financial
statements.
Cost_Monitoring_And_Reporting_9 The process cost accounting system DoDFMRVol4,Ch21,Sub210202 DFMIR Mandatory FV Capture Cost Information
must update the appropriate general Post General Ledger Transactions
ledger control accounts (Inventory Verify Asset or Expense Posting
Held for Sale and the Work in Process Accounts
In-house) in accordance with posting
logic identified in Table 21-1.
Cost_Of_Post_1991_Direct_Loans_1 The system must record Post-1991 DoDFMRVol12,Ch4,Sub040202A FFMIA Mandatory FV Record Loans and Grants
direct loans as assets at the present SFFAS2,22
value of their estimated net cash
inflows. The difference between the
outstanding principal of the loans and
the present value of their net cash
inflows is recognized as a subsidy cost
allowance.
Cost_Of_Post_1991_Direct_Loans_10 The direct loan system must record DoDFMRVol12,Ch4,Sub040202F FFMIA Mandatory FV Record Loans and Grants
interest accrued on debt to the U.S. SFFAS2,37
Treasury as interest expense.
Cost_Of_Post_1991_Direct_Loans_11 The system must record losses and DoDFMRVol12,Ch4,Sub040202G FFMIA Mandatory FV Record Loans and Grants
liabilities of direct loans obligated SFFAS2,39
before October 1, 1992, when it is
more likely than not that the direct
loans will not be totally collected.
Cost_Of_Post_1991_Direct_Loans_12 The system must record re-estimate of DoDFMRVol12,Ch4,Sub040202G FFMIA Mandatory FV Record Loans and Grants
the allowance of the uncollectible SFFAS2,39
amounts for pre-1992 direct loans
each year as of the date of the
financial statements.
Cost_Of_Post_1991_Direct_Loans_13 The system must record the amount of DoDFMRVol12,Ch4,Sub040202I FFMIA Mandatory FV Record Loans and Grants
the modification cost of direct loans as SFFAS2,45
a modification expense when the loans
are modified.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Of_Post_1991_Direct_Loans_14 The system must record any DoDFMRVol12,Ch4,Sub040202I FFMIA Mandatory FV Record Loans and Grants
difference between the change in book SFFAS2,48
value and the cost of modification of
direct loans as a gain or loss.
Cost_Of_Post_1991_Direct_Loans_15 For post-1991 direct loans the direct DoDFMRVol12,Ch4,Sub040202I FFMIA Mandatory FV Record Loans and Grants
loan system must record, as a SFFAS2,48
financing source (or a reduction in
financing source), the modification
adjustment transfer paid or received to
offset any gain or loss.
Cost_Of_Post_1991_Direct_Loans_16 The system must record any DoDFMRVol12,Ch4,Sub040202I FFMIA Mandatory FV Record Loans and Grants
difference between the book value SFFAS2,55
(loss or gain) and the cost of
modification on a sale of a direct loan
as a gain or loss.
Cost_Of_Post_1991_Direct_Loans_17 The system must record acquired DoDFMRVol12,Ch4,Sub040202L FFMIA Mandatory FV Record Loans and Grants
loans at the present value of the SFFAS2,59
estimated net cash inflows expected
from selling the loans or from
collecting payments from the
borrowers, discounted at the original
discount rate.
Cost_Of_Post_1991_Direct_Loans_18 The actual historical experience for the DoDFMRVol12,Ch4,Sub040202E DFMIR Mandatory FV Record Loans and Grants
performance of a risk category is a
primary factor upon which an
estimation of default cost is based. To
document actual experience, a
database shall be maintained to
provide historical information on actual
payments, prepayments, late
payments, defaults, recoveries, and
amounts written off.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Of_Post_1991_Direct_Loans_19 When a post-1991 direct loan is DoDFMRVol12,Ch4,Sub040202I FFMIA Mandatory FV Record Loans and Grants
modified, the direct loan system must SFFAS2,46
change the existing book value of that
loan to an amount equal to the present
value of the net cash inflows projected
under the modified terms from the time
of modification to the loan's maturity.
That amount is discounted at the
original discount rate (the rate that
originally was used to calculate the
present value of the direct loan, when
the direct loan was disbursed).
Cost_Of_Post_1991_Direct_Loans_2 The system must record a subsidy DoDFMRVol12,Ch4,Sub040202C FFMIA Mandatory FV Record Loans and Grants
expense for Post-1991 direct loans SFFAS2,24
disbursed during a fiscal year. The
amount of the subsidy expense equals
the present value of estimated cash
outflows over the life of the loans
minus the present value of estimated
cash inflows, discounted at the interest
rate of marketable United States (U.S.)
Treasury securities with a similar
maturity term, and applicable to the
period during which the loans are
disbursed.
Cost_Of_Post_1991_Direct_Loans_20 When property is transferred from DoDFMRVol12,Ch4,Sub040202L FFMIA Mandatory FV Record Loans and Grants
borrowers to a federal credit program, SFFAS2,57
through foreclosure or other means, in
partial or full settlement of post-1991
direct loans or as a compensation for
losses that the government sustained
under post-1991 loan guarantees, the
direct loan system must recognized
the foreclosed property as an asset
and record the asset at the present
value of its estimated future net cash
inflows discounted at the original
discount rate.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Of_Post_1991_Direct_Loans_3 The system must record, for the fiscal DoDFMRVol12,Ch4,Sub040202C FFMIA Mandatory FV Record Loans and Grants
year during which new direct loans are SFFAS2,25
disbursed, the components of subsidy
expense of those new direct loans are
recognized separately among interest
subsidy costs, default costs, fees and
other collections, and other subsidy
costs.
Cost_Of_Post_1991_Direct_Loans_4 The direct loan system must record DoDFMRVol12,Ch4,Sub040202C FFMIA Mandatory FV Record Loans and Grants
the present value of fees and other SFFAS2,28
collections as a deduction from
subsidy costs.
Cost_Of_Post_1991_Direct_Loans_5 The system must amortize the subsidy DoDFMRVol12,Ch4,Sub040202D FFMIA Mandatory FV Record Loans and Grants
cost allowance for direct loans by the SFFAS2,30
interest method using the interest rate
that was originally used to calculate
the present value of the direct loans
when the direct loans that were
disbursed. The amortized amount is
recognized as an increase or decrease
in interest income.
Cost_Of_Post_1991_Direct_Loans_6 The direct loan system must re- DoDFMRVol12,Ch4,Sub040202D FFMIA Mandatory FV Record Loans and Grants
estimate the subsidy cost allowance SFFAS18,9
for direct loans each year as of the
date of the financial statements. This
includes interest rate re-estimates and
technical/default re-estimates. Each
program re-estimate should be
measured and disclosed in these two
components separately.
Cost_Of_Post_1991_Direct_Loans_7 The system must record any increase DoDFMRVol12,Ch4,Sub040202D FFMIA Mandatory FV Record Loans and Grants
or decrease in the subsidy cost SFFAS18,9
allowance resulting from the re-
estimates as a subsidy expense (or a
reduction in subsidy expense). The
expense must be recorded for the
current reporting period.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Cost_Of_Post_1991_Direct_Loans_8 The system must record interest DoDFMRVol12,Ch4,Sub040202F FFMIA Mandatory FV Record Loans and Grants
accrued on direct loans, including SFFAS2,37
amortized interest, as interest income.
Cost_Of_Post_1991_Direct_Loans_9 The system must record interest due DoDFMRVol12,Ch4,Sub040202F FFMIA Mandatory FV Record Loans and Grants
from the U.S. Treasury on uninvested SFFAS2,37
funds as interest income.
Customer_Order_Options_1 To support Customer Order Options, JFMIPSR-03-01,pg19,20 FFMIA Mandatory CSE Monitor Contract or Order
the Revenue System must provide the Performance
capability to process and track orders
to determine order status and allow for
detailed (by customer) and batched
information required in RO-1 (see
requirement 05.08.01). In a non-
exchange revenue transaction, collect
the same data a customer order
provides in an exchange revenue
transaction (see examples of non-
exchange revenues). Customer order
data is to be retained to capture an
order's entire history for handling
inquiries and providing an audit trail.
OMB's Business Rules for
Intragovernmental Transactions, (M-03-
01), requirements must also be
supported (i.e., providing DUNS
numbers, order numbers, standard
data elements for billing records, and
others). Also, customer order data is
to be filed in accordance with National
Archives and Records Administration
(NARA) regulations for the required
time frames based on the type of
record and activity.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Customer_Order_Options_2 To support Customer Order Options, JFMIPSR-03-01,pg19,20 FFMIA Mandatory CSE Monitor Contract or Order
the Revenue System must provide the Performance
capability to ensure that order
fulfillment and revenue can be
associated with a specific
Intragovernmental order, the seller
must capture the buyer's
Intragovernmental order number in the
seller's order fulfillment or revenue
system to associate the buyer's order
number with any agreement or control
number assigned by the seller's
system.
Customer_Order_Options_3 To support Customer Order Options, JFMIPSR-03-01,pg20 FFMIA Value Added FV Capture Receivable Request
the Revenue System should provide Information
the capability to receive customer
orders via Internet.
Customer_Order_Options_4 To support Customer Order Options, JFMIPSR-03-01,pg20 FFMIA Value Added FV Establish Customer Information
the Revenue System should provide
an integrated customer management
relationship to establish a single view
of account information.
Death_Benefits_1 To support the Application Information JFMIPSR-01-01,pg45 FFMIA Mandatory PV Manage Benefits
Store data requirements relative to Manage Human Resources
systems used in administering death Compensation and Reimbursements
benefit programs, the benefit system Separate or Terminate Human
must capture: Resources
• Claimant's relation to claim holder.
Sustain Human Resources
• Dates of creditable employment of
the claim holder (and military service
when used in determining eligibility
and the amount of benefits).
• Claimant dependency information,
when such affects the benefit
amount.
• Date married, when applicable.
• Date divorced when applicable.
• Date of claim holder death.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Deferred_Maintenance_And_Cleanup_ The system shall recognize and record DoDFMRVol4,Ch13,Sub130202B FFMIA Mandatory FV Develop or Collect Environmental
Costs_1 the following total estimated cost of SFFAS6,94 RPA Liability Documentation
environmental liabilities associated Manage Liabilities
with General PP&E placed in service Post to General Ledger
prior to October 1, 1997:
(a) In the initial year the liability is
recorded, unless the costs are
intended to be recovered through user
charges.
(b) If the costs are intended to be
recovered through user charges, then
the DoD Components shall recognize
a liability for that portion of the asset
that has passed since the PP&E was
placed into service in the initial year
the liability is recorded. The remaining
liability shall be systematically
recognized over the remaining useful
life.
The property system must recognize
the estimated environmental liabilities
associated with General PP&E placed
in service after September 30, 1997,
that have future environmental closure
and/or environmental cleanup
requirements, over the useful life. The
accumulation of the liability and the
recognition of the related expense
shall commence when it is placed in
service, continue in each period that
operation continues, and be completed
when the General PP&E ceases
operation.
Deferred_Maintenance_And_Cleanup_ The property system may stratify SFFAS6,84 FFMIA Value Added AV Maintain Asset Information
Costs_10 critical and non-critical amounts of RPA Perform Construction Restoration
maintenance needed to return each Modernization
major class of asset to its acceptable
operating condition.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Deferred_Maintenance_And_Cleanup_ For stewardship PP&E that are in DoDFMRVol6B,Ch14,Sub1407 FFMIA Mandatory FV Perform Financial Reporting
Costs_11 service at the effective date of SFFAS- SFFAS6,106 RPA Post to General Ledger
6 (beginning after September 30, Provide Information for Environmental
1997), the system must recognize a Liability Form and Content
liability for cleanup costs and an
adjustment must be made to the Net
Position of the entity. The amount of
the adjustment shall be shown as a
"prior period adjustment" in any
statement of changes in net position
that may be required. No amounts
should be recognized as expense in
the period of implementation. The
amounts involved should be disclosed
and, to the extent possible, the amount
associated with current and prior
periods should be noted.
Deferred_Maintenance_And_Cleanup_ The system shall allow an entity to DoDFMRVol6B,Ch14,Sub1407 FFMIA Mandatory FV Perform Financial Reporting
Costs_12 record an offsetting charge, for any SFFAS6,105 Post to General Ledger
General PP&E Cleanup Cost liability
recognized upon implementation, to
its' Statement of Changes in Net
Position.
Deferred_Maintenance_And_Cleanup_ An entity must show, as a prior period DoDFMRVol6B,Ch14,Sub1407 FFMIA Mandatory FV Perform Financial Reporting
Costs_13 adjustment in its Statement of SFFAS6,105
Changes in Net Position, the amount
of the liability due to implementing the
cleanup costs standard in SFFAS-6.
The amounts involved shall be
disclosed and, to the extent possible,
the amount associated with current
and prior periods should be noted. The
system shall not recognize any
amount as an expense in the period of
implementation.
Deferred_Maintenance_And_Cleanup_ The property management system JFMIPSR-00-4,pg19 FFMIA Value Added AV Maintain Asset Information
Costs_14 may provide the capability to forecast RPA
or schedule maintenance
requirements for future periods.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Deferred_Maintenance_And_Cleanup_ At a minimum, the system must DoDFMRVol4,Ch6,Sub060109D FFMIA Mandatory AV Maintain Asset Information
Costs_15 present deferred maintenance in the SFFAS14,8 FV Perform Financial Reporting
financial statements as required RPA
supplementary information for all
General PP&E including identification
of each major class of asset for which
maintenance has been deferred and
the method of measuring deferred
maintenance for each major class of
PP&E.
Deferred_Maintenance_And_Cleanup_ The system must capture JFMIPSR-00-4,pg17 FFMIA Mandatory AV Maintain Asset Information
Costs_16 management's estimate of deferred RPA Perform Installations Support
maintenance. This may be
accomplished through a process or
system other than in a property
system.
Deferred_Maintenance_And_Cleanup_ The property management system JFMIPSR-00-4,pg18 FFMIA Mandatory AV Maintain Asset Information
Costs_17 must capture management's RPA
assessment of property condition. This
may be accomplished through a
process or system other than in a
property system.
Deferred_Maintenance_And_Cleanup_ The system must capture the total JFMIPSR-00-4,pg18 FFMIA Mandatory FV Develop or Collect Environmental
Costs_19 estimated clean-up cost when the item RPA Liability Documentation
is placed in service if the PP&E meets Manage Liabilities
the criteria established in paragraph 88 Post to General Ledger
of SFFAS No. 6. This may be
accomplished through a process or
system other than in a property
system.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Deferred_Maintenance_And_Cleanup_ Environmental cost estimates shall be FFMIA Mandatory RPA Develop or Collect Environmental
Costs_2 reviewed annually and revised when SFFAS6,96 Liability Documentation
there is evidence that significant
changes in the cost measurement
have occurred, such as changes in
scope, ownership, regulation, or
technology. As a minimum, long-term
cost estimates shall be adjusted
upward or downward annually, through
indexing, to maintain them on a
current cost basis as if acquired in the
current period.
Deferred_Maintenance_And_Cleanup_ The system must capture JFMIPSR-00-4,pg18 FFMIA Mandatory FV Develop or Collect Environmental
Costs_20 environmental liabilities associated RPA Liability Documentation
with PP&E when an event has Manage Liabilities
occurred and the liability is probable Post to General Ledger
and estimable. This may be
accomplished through a process or
system other than in a property
system.
Deferred_Maintenance_And_Cleanup_ The system must calculate the annual JFMIPSR-00-4,pg18 FFMIA Mandatory FV Develop or Collect Environmental
Costs_21 amortization of estimated material, RPA Liability Documentation
clean-up costs, and the unamortized Manage Liabilities
balance for general PP&E. Post to General Ledger
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Deferred_Maintenance_And_Cleanup_ The system must estimate DFMIR Mandatory RPA Develop or Collect Environmental
Costs_22 environmental liability cost Liability Documentation
measurements for each environmental
site located at an installation or
organizational level. The liability cost
estimates should include the
anticipated costs of the level of effort
required to cleanup hazardous wastes,
as well as the costs of complying with
associated applicable legal and/or
regulatory requirements. Such cost
estimates are calculated on a current
cost basis and based on a current
decontamination and/or disposal plan,
existing laws, and technology. The
cost estimates for both the
environmental and non-environmental
portion of the liability should include
the following cost elements, as
applicable:
1. Compensation and benefits of
government personnel expected to
devote significant time directly to a
disposal effort to include security and
surveillance.
2. Efforts to tear down, remove, and
dispose of the item(s) to include
transportation, demilitarization, and
dismantlement.
3. Planning and design efforts to
include contract advertisement and
document reproduction.
4. Landscaping costs.
5. Permits, licenses, and approval to
include State Historic Preservation
Officer concurrence and
documentation. Also included are
screening costs of suitable property for
the homeless as established by the
Deferred_Maintenance_And_Cleanup_ The system shall maintain an DFMIR Mandatory RPA Develop or Collect Environmental
Costs_23 inventory of environmental sites and Liability Documentation
reconcile it with PP&E records at least
annually.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Deferred_Maintenance_And_Cleanup_ During each period that general PP&E DoDFMRVol4,Ch13,Sub130202 FFMIA Mandatory FV Develop or Collect Environmental
Costs_3 is in operation, the system must record RPA Liability Documentation
a portion of the estimated total cleanup SFFAS6,97 Post to General Ledger
costs as an expense. This expense SFFAS6,98
allocation must be done in a
systematic and rational manner based
on the use or physical capacity of the
associated PP&E, whenever possible.
If physical capacity is not applicable or
estimable, the estimated useful life of
the associated PP&E may serve as
the basis for systematic and rational
recognition of expenses and
accumulation of the liability.
Recognition of the expense and
accumulation of the liability shall begin
on the date that the PP&E is placed
into service, continue in each period
that operation continues, and be
completed when the PP&E ceases
operation.
Deferred_Maintenance_And_Cleanup_ The system should allow estimated FFMIA Mandatory FV Develop or Collect Environmental
Costs_4 environmental liabilities to be reduced SFFAS6,100 RPA Liability Documentation
by the costs that are paid to reflect the Manage Liabilities
total remaining cleanup costs less any Perform Financial Reporting
unrecognized portions of a Post to General Ledger
systematically recognized cost
estimate. Further, the DoD Component
should be able to distinguish between
the current and non-current portions of
the liability estimate.
Deferred_Maintenance_And_Cleanup_ The system must recognize the DoDFMRVol4,Ch13,Sub130202B FFMIA Mandatory FV Develop or Collect Environmental
Costs_5 estimated environmental liabilities SFFAS6,101 RPA Liability Documentation
associated with cleanup cost for Manage Liabilities
Stewardship PP&E in the period that Post to General Ledger
the asset is placed into service.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Deferred_Maintenance_And_Cleanup_ The must system record the DoDFMRVol4,Ch13,Sub130202D FFMIA Mandatory FV Manage Liabilities
Costs_6 cumulative effect of changes in cost SFFAS6,102 RPA Post to General Ledger
estimates by recognizing an expense Provide Information for Environmental
in the current accounting period and Liability Form and Content
adjusting the corresponding liability.
Additionally, the related cleanup cost
for the current period shall be
expensed and accrued as an
environmental liability.
Deferred_Maintenance_And_Cleanup_ The system must disclose the method DoDFMRVol4,Ch13,Sub130203 FFMIA Mandatory FV Develop or Collect Environmental
Costs_7 for assigning estimated total cleanup SFFAS6,108 RPA Liability Documentation
costs to current operating periods. Perform Financial Reporting
Deferred_Maintenance_And_Cleanup_ The system must disclose material DoDFMRVol4,Ch13,Sub130203 FFMIA Mandatory FV Develop or Collect Environmental
Costs_8 changes in the total estimated cleanup SFFAS6,110 RPA Liability Documentation
costs due to changes in laws, Perform Financial Reporting
technology, or plans and the portion of
the changes in estimated costs due to
changes in laws and technology that is
related to prior periods.
Deferred_Maintenance_And_Cleanup_ The system must disclose the nature DoDFMRVol4,Ch13,Sub130203 FFMIA Mandatory FV Develop or Collect Environmental
Costs_9 of estimates and the disclosure of SFFAS6,111 RPA Liability Documentation
information regarding possible Perform Financial Reporting
changes due to inflation, deflation,
technology, or applicable laws and
regulations.
Deposit_Account_Function_1 To support the Deposit Account JFMIPSR-03-01,pg27,28 FFMIA Mandatory FV Post to General Ledger
Function, the Revenue System must Record and Manage Receivable
provide the capability to create a new
deposit account (escrow account)
record with data element fields
required in RO-1 (see requirement
05.08.01) to record account history
and activity.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Deposit_Account_Function_2 To support the Deposit Account JFMIPSR-03-01,pg27,28 FFMIA Mandatory FV Post to General Ledger
Function, the Revenue System must Record and Manage Receivable
provide the capability to provide
access to update deposit account
records for both active and inactive
deposit accounts. Modifications to any
deposit account data will be date
effective.
Deposit_Account_Function_3 To support the Deposit Account JFMIPSR-03-01,pg27,28 FFMIA Mandatory FV Post to General Ledger
Function, the Revenue System must Record and Manage Receivable
provide the capability to close a
deposit account. The system will
record the disposition of any remaining
balance. Closed deposit account
records will be archived.
Deposit_Account_Function_4 To support the Deposit Account JFMIPSR-03-01,pg27,28 FFMIA Mandatory FV Post to General Ledger
Function, the Revenue System must Record and Manage Receivable
provide the capability to process
remittances to and charges against a
deposit account. Remittances will be
processed in the same record format
as a payment.
Deposit_Account_Function_5 To support the Deposit Account JFMIPSR-03-01,pg27,28 FFMIA Mandatory FV Perform Financial Reporting
Function, the Revenue System must Record and Manage Receivable
provide the capability to provide
monthly statements of transaction
activity in paper and/or electronic form.
Deposit_Account_Function_6 To support the Deposit Account JFMIPSR-03-01,pg27,28 FFMIA Mandatory FV Record and Manage Receivable
Function, the Revenue System must
provide the capability to notify
customers (if specified) if their deposit
account balance drops below a certain
dollar amount.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Deposit_Account_Function_7 To support the Deposit Account JFMIPSR-03-01,pg27,28 FFMIA Mandatory FV Record and Manage Receivable
Function, the Revenue System must
provide the capability to validate
accounts by not accepting a
transaction for a charge against a
deposit account until the system has
determined that the account number is
valid, not delinquent, and has a
sufficient balance to cover the charge.
If the balance is not sufficient to cover
the charge, the system must send
notification to the customer and a
notice permitting/delaying service to
be rendered. Any deposit account
transaction that causes an overdrawn
balance without notification shall be
rejected by the system.
Deposit_Account_Function_8 To support the Deposit Account JFMIPSR-03-01,pg27,28 FFMIA Mandatory FV Calculate Penalty
Function, the Revenue System must
provide the capability to apply penalty
charges for deposit account balances
that fall below a predetermined level at
any point in time or at a predetermined
point, such as at the end of a month.
The predetermined level and
assessment date may vary by deposit
account type. These penalty charges
shall be automatically assigned by the
system.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Depreciate_Amortize_Deplete_Asset_ The property system must calculate DoDFMRVol4,Ch6,Sub060205A FFMIA Mandatory AV Maintain Asset Information
1 depreciation/ amortization expense DoDFMRVol4,Ch6,Sub060205B FV Post to General Ledger
through the systematic and rational DoDFMRVol4,Ch6,Sub060205C RPA
allocation of the cost of general PP&E, SFFAS6,35
less the estimated salvage/residual
value, over the estimated useful life.
Within the DoD, straight-line
depreciation method must be used
with the exception of military
equipment where activity-based
depreciation may be used.
Depreciation expense shall be
recognized on all PP&E, except land
and land rights of unlimited duration.
Any changes in estimated life or
salvage/residual value must be treated
prospectively. The change must be
accounted for in the period of the
change and in future periods. No
adjustments should be made to
previously recorded depreciation or
amortization.
Depreciate_Amortize_Deplete_Asset_ The property system must provide an JFMIPSR-00-4,pg17 FFMIA Mandatory AV Maintain Asset Information
10 audit trail for amortization, depletion RPA
and depreciation expense.
Depreciate_Amortize_Deplete_Asset_ The property system must be able to DoDFMRVol4,Ch6,Sub060205J FFMIA Mandatory AV Maintain Asset Information
2 record the estimated useful life of an DoDFMRVol4,Ch6,Sub060205B RPA
asset for depreciation purposes based DoDFMRVol4,Ch6,Sub060205C
on the DoD standard recovery period DoDFMRVol4,Ch6,Sub060205F
except for military equipment. For JFMIPSR-00-4,pg17
military equipment the system must be
able to accept any useful life based on
an engineering assessment.
3/2/2009 Business Transformation Agency Page 111 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Depreciate_Amortize_Deplete_Asset_ The property system must accumulate SFFAS6,36 FFMIA Mandatory AV Maintain Asset Information
3 depreciation expense in a contra asset FV Post to General Ledger
account: accumulated depreciation. It RPA
must also accumulate amortization
expense in a contra asset account:
accumulated amortization
Depreciate_Amortize_Deplete_Asset_ The property system should record DoDFMRVol4,Ch6,Sub060205C FFMIA Mandatory AV Maintain Asset Information
4 accumulated depreciation/ SFFAS6,41 FV Post to General Ledger
amortization based on the recorded RPA
cost and the number of periods (time
or usage data) in which the general
PP&E has been in use relative to its
estimated useful live
Depreciate_Amortize_Deplete_Asset_ For accountability and financial DoDFMRVol4,Ch6,Sub060105A DFMIR Mandatory AV Maintain Asset Information
5 reporting purposes, the property FV Perform Financial Reporting
system must recognize the proper RPA
accounting treatment (expense or
capitalization and depreciation or
amortization) and the reporting of
capitalized amounts and accumulated
depreciation or amortization on the
appropriate DoD Component's
financial statements.
Depreciate_Amortize_Deplete_Asset_ The property system must be able to DoDFMRVol4,Ch6,Sub060207 DFMIR Mandatory AV Maintain Asset Information
6 depreciate capital lease assets for FV Post to General Ledger
those activities authorized to enter into RPA
capital lease agreements.
Depreciate_Amortize_Deplete_Asset_ The property management system JFMIPSR-00-4,pg19 FFMIA Mandatory AV Maintain Asset Information
7 may calculate depreciation on asset
pools.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Depreciate_Amortize_Deplete_Asset_ The property management system DoDFMRVol4,Ch6,Sub060204A FFMIA Mandatory AV Maintain Asset Information
8 shall capitalize the costs to improve a SFFAS6,37 FV Post to General Ledger
General PP&E asset when the costs of RPA
the improvement increase the General
PP&E asset's capability, size,
efficiency, or useful life or modifies
functionality. In addition, the cost of an
improvement shall be capitalized only
when the cost of the improvement
equals or exceeds DoD capitalization
threshold
Depreciate_Amortize_Deplete_Asset_ The system must record a lease as DoDFMRVol4,Ch6,Sub060206E FFMIA Mandatory AV Maintain Asset Information
9 capital lease if the lease meets the SFFAS6,20 FV Post to General Ledger
following four criteria (otherwise, it RPA
should be classified as an operating
lease):
• The lease transfers ownership of the
property to the lessee by the end of
the lease term.
• The lease contains an option to
purchase the leased property at a
bargain price.
• The lease term is equal to or greater
than 75 percent of the estimated
economic life of the leased property.
• The present value of rental and other
minimum lease payments, excluding
that portion of the payments
representing executory cost, equals or
exceeds 90 percent of the fair value of
the leased property.
• The last two criteria are not
applicable when the beginning of the
lease term falls within the last 25
percent of the total estimated
economic life of the leased property.
3/2/2009 Business Transformation Agency Page 113 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Account_Billing_And_Col The direct loan system must calculate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_1 outstanding balances for each loan
account invoiced. The calculation must
include principal, interest, late
charges, and other amounts due.
Direct_Loan_Account_Billing_And_Col The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_10 provide a means for debtors to inquire
into their account status such as
electronic inquiry using a secure
internet WEB site or an automated
telephone program such as a voice
response unit.
Direct_Loan_Account_Billing_And_Col The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_11 apply components of payment
(principle, interest, late fees) in
accordance with established business
rules.
Direct_Loan_Account_Billing_And_Col The direct loan system must be JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_12 capable of automatically capitalizing
interest in accordance with established
policy.
Direct_Loan_Account_Billing_And_Col The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_13 provide an electronic means to receive
payments such as Automated Clearing-
house (ACH) and Electronic Debit
Account (EDA).
Direct_Loan_Account_Billing_And_Col The direct loan system must identify JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_2 loan accounts to be invoiced based on
agency program invoicing criteria and
other loan account information, such
as amount outstanding, most recent
payment, payment amount due, and
date due.
3/2/2009 Business Transformation Agency Page 114 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Account_Billing_And_Col The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_3 the capability to analyze escrow
balances to adjust required deposit
amounts. This will help prevent
deficiencies in tax and insurance
deposits and payments for housing
and other long-term real estate loans.
Direct_Loan_Account_Billing_And_Col The direct loan system must generate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_4 and transmit a bill, payment coupon,
invoice or other document that shows
the borrower ID, amount due, date
due, the date after which the payment
will be considered late, and the current
balance.
Direct_Loan_Account_Billing_And_Col The direct loan system must apply any JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_5 collections, using the agency's
program receipt application rules, to
the appropriate liquidating or financing
account. Collection sources could
include cash, pre-authorized debit,
check, or credit card.
Direct_Loan_Account_Billing_And_Col The direct loan system must record a JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_6 prepayment (the early payoff of the
entire loan balance or paying more
than the scheduled monthly payment),
a partial, full, or late payment indicator.
Direct_Loan_Account_Billing_And_Col The direct loan system must identify JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_7 payments that cannot be applied and
document why the payments cannot
be applied.
Direct_Loan_Account_Billing_And_Col The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_8 compare a borrower's pre-authorized
debits, received from financial
institutions and other external sources,
to expected collections.
3/2/2009 Business Transformation Agency Page 115 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Account_Billing_And_Col The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
lection_9 an automated interface with the Core
Financial System to record the
collection. If the direct loan system
itself handles the collection
processing, it must meet the
requirements in the "Core Financial
System Requirements" related to this
activity and send summary data to the
Core Financial System.
Direct_Loan_Account_Status_Mainten The direct loan system must support JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_1 evaluation of accounts proposed for
modification by the agency or borrower
by comparing loan data to the
agency's program loan modification
criteria.
Direct_Loan_Account_Status_Mainten The direct loan system must track the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_10 status of all loan accounts by
summarizing loan activity at various
critical points of the loan cycle such as
status, i.e. current, delinquent, in
collection, etc.
Direct_Loan_Account_Status_Mainten The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_11 maintain a link between the new loan
account established for the new debt
instrument and the old loan account
records.
Direct_Loan_Account_Status_Mainten The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_12 information as a hard copy or through
system queries
Direct_Loan_Account_Status_Mainten The direct loan system must calculate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_2 rescheduled loan terms, including
repayment amounts and schedules,
where appropriate. It must also
calculate any change in the subsidy
amount as a result of the loan
modifications.
Direct_Loan_Account_Status_Mainten The direct loan system must perform a JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_3 funds control check through an
automated interface with the Core
Financial System to verify the
availability of a subsidy.
3/2/2009 Business Transformation Agency Page 116 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Account_Status_Mainten The direct loan system must produce JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_4 selected loan account information
listings for review by internal
modification groups.
Direct_Loan_Account_Status_Mainten The direct loan system must establish JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_5 a new loan account and collateral
record for each new debt instrument
and assign a unique loan account
number to the new account record.
Direct_Loan_Account_Status_Mainten The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_6 the loan information store to reflect the
modified status of the loan, including
changes in the value or status of any
collateral.
Direct_Loan_Account_Status_Mainten The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_7 an automated interface with the Core
Financial System to record pre-1992
and post 1991 direct loan
modifications.
Direct_Loan_Account_Status_Mainten The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_8 generate a new loan document, which
displays information concerning both
the original and modified direct loan.
Direct_Loan_Account_Status_Mainten The direct loan system must JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
ance_9 summarize payment activity to allow
agency management to monitor the
effectiveness of each activity in the
collection process.
Direct_Loan_Application_Screening_1 The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
critical credit application data needed
to support application screening.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Application_Screening_1 The direct loan system must document JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
0 whether the Credit Alert Interactive
Voice Response System (CAIVRS)
identified the applicant as a borrower
who is delinquent or has defaulted on
a previous federal debt. The system
should allow override if the agency
determines that the account was
referred to CAIVRS in error.
Direct_Loan_Application_Screening_1 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
1 the information needed to compute the OMBCIRA-11
credit subsidy amount associated with SFFAS3
a loan. It must do this by using
projected cash flows and the
applicable U.S. Treasury interest rate,
in accordance with OMB Circular A-11,
A-34, and SFFAS No. 2.
Direct_Loan_Application_Screening_1 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
2 an automated interface with the Core
Financial System to determine if
sufficient funds are available in the
Program Account to cover the subsidy
cost. It must also determine if
available lending limits in the
Financing Account are sufficient to
cover the face value of the proposed
loan.
Direct_Loan_Application_Screening_1 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
3 an automated interface with the Core
Financial System to be able to commit
funds for the loan if funds control is not
done within the DL system.
Direct_Loan_Application_Screening_1 The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
4 the application information store to
reflect the status of the loan.
3/2/2009 Business Transformation Agency Page 118 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Application_Screening_1 The direct loan system must accept, JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
5 identify, track, and report supervisor
overrides of system-generated
acceptance/rejection
recommendations.
Direct_Loan_Application_Screening_1 The direct loan system must create JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
6 and maintain a system record of
accepted and rejected loan
applications.
Direct_Loan_Application_Screening_1 The direct loan system must generate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
7 a letter notifying the applicant of
rejection or acceptance of the loan
application.
Direct_Loan_Application_Screening_1 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
8 provide for an electronic application
process using various media, such as
a secure internet application (WEB
site).
Direct_Loan_Application_Screening_2 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
access to application information to all
agency staff participating in the
screening and credit-granting
decisions.
Direct_Loan_Application_Screening_3 The direct loan system must process JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
and record collections of fees remitted
with the application in both the direct
loan system and the Core Financial
System.
Direct_Loan_Application_Screening_4 The direct loan system must compare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
loan application information to agency
program eligibility criteria.
Direct_Loan_Application_Screening_5 The direct loan system must check the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
appropriate system data files to
determine whether the applicant has
submitted a duplicate application or
has had a recent loan application
rejected. These situations may
indicate attempts by applicants to
subvert agency credit policies.
3/2/2009 Business Transformation Agency Page 119 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Application_Screening_6 The direct loan system must document JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
that borrowers have certified that they
have been unable to obtain credit from
private financial sources, where such
certification is a program requirement.
Direct_Loan_Application_Screening_7 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
an automated interface with credit
bureaus that allows an agency to
obtain applicant credit history
information (credit bureau report). For
credit bureaus that do not have the
capability for an automated interface,
record credit history information
entered by agency staff.
Direct_Loan_Application_Screening_8 The direct loan system must document JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
that applicant financial data,
repayment ability, and repayment
history have been verified through the
use of supplementary data sources
such as employment and income data,
financial statements, tax returns, and
collateral appraisals, where this is a
program requirement.
Direct_Loan_Application_Screening_9 The direct loan system must compare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
the applicant's creditworthiness
information to system-stored program
creditworthiness criteria and, where a
program requirement, calculate a
credit risk rating for the applicant.
Direct_Loan_Cross_Servicing_1 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
identify the volume and type of debts
serviced.
Direct_Loan_Cross_Servicing_10 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
compare delinquent loan account
information to statutory criteria to
select delinquent loan accounts for
possible referral.
3/2/2009 Business Transformation Agency Page 120 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Cross_Servicing_11 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
generate notification to the debtor of
the agency's intent to refer the debt to
a debt collection center.
Direct_Loan_Cross_Servicing_12 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
update the loan information store.
Direct_Loan_Cross_Servicing_13 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
identify accounts that can no longer be
serviced by agency personnel.
Direct_Loan_Cross_Servicing_14 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
identify accounts with monetary
adjustments that must be reported to
the debt collection center.
Direct_Loan_Cross_Servicing_15 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
provide ad hoc reporting capability
needed to monitor the accounts
referred to a debt collection center and
the amounts recovered.
Direct_Loan_Cross_Servicing_16 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
interface with the Core Financial
System to record receipts remitted to
the agency.
Direct_Loan_Cross_Servicing_17 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
apply collections received from the
debt collection center according to
agency application rules.
Direct_Loan_Cross_Servicing_18 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
record collection fees in accordance
with agency program requirements.
Direct_Loan_Cross_Servicing_19 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
process agency or debt collection
center refunds, notify debt collection
center as appropriate, and update the
loan information store.
3/2/2009 Business Transformation Agency Page 121 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Cross_Servicing_2 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
identify the tools used by the agency
to collect its own debt.
Direct_Loan_Cross_Servicing_20 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
notify debt collection center of
adjustments, recall of debt, or
collections received by the agency on
the referred debt.
Direct_Loan_Cross_Servicing_21 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
remove from the accounting and
financial records accounts that the
debt collection center recommends
should be written off.
Direct_Loan_Cross_Servicing_22 The direct loan system must maintain JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
financial accounting information at
appropriate levels of summary for
computational and reporting purposes.
Direct_Loan_Cross_Servicing_23 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
information through hard copy or
system queries.
Direct_Loan_Cross_Servicing_3 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
provide one or more years of
information on the average age of debt
over 180 days.
Direct_Loan_Cross_Servicing_4 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
calculate the amount of debt collected
using various collection tools.
Direct_Loan_Cross_Servicing_5 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
accrue late charges, as required by
referring agency.
Direct_Loan_Cross_Servicing_6 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
provide information to referring agency
sufficient for the referring agency to
satisfactorily complete the Report on
Receivables Due From the Public.
3/2/2009 Business Transformation Agency Page 122 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Cross_Servicing_7 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
track, by portfolio, age of debt referred,
dollar and number of referrals,
collections on referred debts and
report to Treasury on a monthly basis.
Direct_Loan_Cross_Servicing_8 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
provide information to referring agency
as needed, i.e. collections received.
Direct_Loan_Cross_Servicing_9 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
provide ad hoc reporting capability
needed to satisfy referring agencies
unique information requests such as,
length of workout agreements, percent
of debt that can be compromised, etc.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must identify JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_1 delinquent commercial and consumer
accounts for reporting to credit
bureaus (preferably by electronic
interface) and CAIVRS by comparing
reporting criteria to delinquent loan
data.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_10 automated support to the collection
process. Support could be provided for
activities such as contacting a
delinquent borrower by phone;
documenting contacts with a debtor
and the results; documenting
installment payments, rescheduling
agreements, and debt compromise;
generating management reports; and
tracking the performance of individual
agency collectors.
3/2/2009 Business Transformation Agency Page 123 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must identify JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_11 accounts eligible for referral to the
Treasury Offset Program (TOP), which
is the administrative offset program
administered by the Department of the
Treasury.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must generate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_12 written notification to the borrower that
includes the following: the nature and
the amount of the debt; the intention of
the agency to collect the debt through
administrative offset; an explanation of
the rights of the debtor; an offer to
provide the debtor an opportunity to
inspect and copy the records of the
agency with respect to the debt; and
an offer to enter into a written
repayment agreement with the agency.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_13 transmit to TOP eligible new debts,
and increase, decrease, or delete
previously reported debts
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_14 the loan information store to reflect
TOP status.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_15 the Core Financial System to record
collections from TOP.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must interface JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_16 with the Core Financial System to
record receipts remitted to the agency.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must compare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_17 delinquent account data to agency
program collection agency referral
criteria to select delinquent loan
accounts for referral to collection
agencies.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must sort and JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_18 group delinquent loan accounts based
on type of debt (consumer or
commercial), age of debt, and location
of debtor.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must calculate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_19 outstanding interest, penalties, and
administrative charges for each
delinquent loan account to be referred.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must calculate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_2 outstanding balances, including
interest, penalties, and administrative
charges, and include this information
in credit bureau reports.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must assign JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_20 selected delinquent loan account
groupings to appropriate collection
agencies based on collection agency
selection criteria for agency programs.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must document JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_21 that the delinquent account has been
referred to a collection agency.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must generate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_22 and receive electronic transmissions of
account balance data and status
updates to and from collection
agencies.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_23 receipts remitted to the collection
agency and forwarded to the agency.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must accept JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_25 and match collection agency invoices
with agency records.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_26 request, reconcile, and record returned
accounts from collection agencies.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must interface JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_27 with the Core Financial System to be
able to record collections processed
through collection agencies.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must compare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_28 delinquent loan account information
against the agency's litigation referral
criteria to identify delinquent loan
accounts eligible for referral. It must
also support identification of accounts
to be referred to counsel for filing of
proof of claim based on documentation
that a debtor has declared bankruptcy.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_29 an electronic interface with credit
bureaus to obtain credit bureau reports
that will enable assessment of the
debtor's ability to repay before a claim
is referred to legal counsel.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must generate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_3 (or include in demand letters) a notice
to inform consumer borrowers of the
referral of a delinquent debt to a credit
bureau and CAIVRS in accordance
with regulations.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must calculate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_30 the outstanding balance, including
principal, interest penalties, and
administrative charges, for each
delinquent loan account to be referred
to legal counsel.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must generate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_31 the Claims Collection Litigation Report
(CCLR). The CCLR is used to capture
collection actions and current debtor
information and transmit this
information to Department of Justice
(DOJ).
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must receive JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_32 electronic transmissions of account
data and status updates to and from
the Department of Justice's Central
Intake Facility, or the agency's Office
of General Counsel's (OGC)
automated system for referrals.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_33 the loan status to reflect referrals for
litigation so that the loan can be
excluded from other collection actions,
and to alert the agency to obtain
approval from counsel before
accepting voluntary debtor payment.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must match JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_34 agency litigation referrals with the
Department of Justice listing of agency
litigation referrals.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_35 and track recovery of judgment
decisions.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_36 the loan information store to reflect
receipts and adjustments.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must interface JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_37 with the Core Financial System to
record any collections resulting from
litigation.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_38 identify, at the end of the notification
period, the debtors that remain
delinquent and are eligible for referral.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_39 offset delinquent debts internally
before referral to TOP, where
applicable.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must maintain JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_4 a record of each account reported to
credit bureaus to allow tracking of
referred accounts.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_40 apply collections received through the
TOP process to debtor accounts in
accordance with applicable payment
application rules.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_41 record offset fees in accordance with
agency program requirements.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_42 process agency refunds given to
borrowers erroneously, offset and
transmit this information to Treasury in
a timely manner.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_43 record refunds given by US Treasury
and adjust the loan information store
accordingly.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_44 generate written notice informing the
borrower of the agency's intention to
initiate proceedings to collect the debt
through deductions from pay, the
nature and amount of the debt to be
collected, and the debtor's rights.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_45 document that the wage garnishment
order was sent to the employer.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_46 provide ad hoc reporting capability
needed to monitor the amounts
recovered through non-Federal wage
garnishment.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_47 document that the agency provided
debtors a hearing, when requested.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_48 apply collections received through
wage garnishment according to
agency application rules.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_49 generate payment to the collection
agency for services rendered through
the Core Financial System.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must prepare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_5 data on appropriate medium, on a
monthly basis, of delinquent debtors to
be included in the CAIVRS database.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_50 track filing of pleadings and other
motions, including proofs of claims in
bankruptcy, to ensure swift legal action
and to monitor litigation activity.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must generate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_6 and transmit dunning letters to debtors
with past-due loan accounts.
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must identify JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_7 debtors who do not respond to
dunning letters within a specified time
period.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must track JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_8 demand letters and borrower
responses to document borrower due
process notification (and borrower
willingness and ability to repay debt).
Direct_Loan_Delinquent_Debt_Collecti The direct loan system must track and JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
on_Action_9 document debtor appeals received in
response to demand for payment.
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must compare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_1 delinquent loan account information to
agency program write-off criteria to
select delinquent loan accounts for
possible write-off.
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_10 the loan information store to reflect
receipts, adjustments, and other status
changes, including rescheduling,
compromise, and other resolution
decisions.
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must retain JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_11 electronic summary records of closed
out account activity for a period of five
years for use in the agency's
screening of new loan applications.
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must have JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_12 indicators of the financial well-being of
a debtor, including debtor financial
statements, credit bureau reports, and
payment receipt history.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_13 transmit information on interest paid
and other reportable data to the IRS.
The Debt Collection Improvement Act
(DCIA) now authorizes agencies to
report nondelinquent consumer and
commercial debt to credit bureaus,
providing that the agency has
processed the necessary Privacy Act
notices for consumer debt.
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must classify JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_2 debtors based on financial profile and
ability to repay.
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must produce JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_3 a CCLR for each loan account to be
referred to agency counsel or the
Department of Justice for approval of
termination of collection action. It must
also update the loan status to reflect
the referral.
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_4 the loan information store to reflect
approval or disapproval by agency
counsel or the Department of Justice
for termination of collection action.
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_5 the loan information store and provide
an automated interface with the Core
Financial System to record the write-
off of the receivable.
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must maintain JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_6 a suspense file of inactive (written-off)
loan accounts.
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must reactivate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_7 written-off loan accounts at a system
user's request if the debtor's financial
status or the account status changes.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must compare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_8 loan account data to agency closeout
criteria to identify debtor accounts
eligible for closeout and 1099-C
reporting.
Direct_Loan_Delinquent_Debt_Writeof The direct loan system must prepare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
fs_And_Closeouts_9 and send a Form 1099-C to the IRS if
the debtor has not responded within
the required time period.
Direct_Loan_Foreclosure_Collateral_L The direct loan system must generate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
iquidation_1 payments to property management
contractors for services rendered.
Direct_Loan_Foreclosure_Collateral_L The direct loan system must track, JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
iquidation_2 record, and classify operations and
maintenance expenses related to the
acquired collateral.
Direct_Loan_Foreclosure_Collateral_L The direct loan system must document JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
iquidation_3 rental income and other collections
related to the acquired collateral.
Direct_Loan_Foreclosure_Collateral_L The direct loan system must post the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
iquidation_4 expenses and income to the Core
Financial System through an
automated interface.
Direct_Loan_Foreclosure_Collateral_L The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
iquidation_5 the loan information store to record
receipts resulting from the liquidation
of acquired collateral and the
disposition of the collateral.
Direct_Loan_Foreclosure_Collateral_L The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
iquidation_6 an automated interface to the Core
Financial System and the property
management system to record
disposal of the property and
associated receipts.
Direct_Loan_Foreclosure_Collateral_L The direct loan system must identify JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
iquidation_7 any deficiency balances remaining for
the loan after collateral liquidation to
allow for further collection activities.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Foreclosure_Collateral_L The direct loan system should provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
iquidation_8 at least the following types of
management information: detailed
transaction history, standard
management control or activity,
exceptions, offsetting agency
description, trend analysis or
performance, collection contractor
compensation, and collateral
management activity and expense.
Direct_Loan_Foreclosure_On_Collater The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
al_1 compare delinquent account data to
collateral foreclosure selection criteria.
Direct_Loan_Foreclosure_On_Collater The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
al_10 provide internal management
information to agency credit program
managers and designated internal
review
Direct_Loan_Foreclosure_On_Collater The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
al_2 sort and group selected delinquent
accounts by type of collateral (single
family or multifamily, commercial,
farm, etc.), location, loan-to-value
ratios, and the amount of debt.
Direct_Loan_Foreclosure_On_Collater The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
al_3 calculate outstanding principal,
interest, penalties, and administrative
charges for each loan account
selected for review for foreclosure.
Direct_Loan_Foreclosure_On_Collater The direct loan system must transmit a JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
al_4 foreclosure notice to the borrower.
Direct_Loan_Foreclosure_On_Collater The direct loan system must transmit JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
al_5 information necessary for the
foreclosure to the Department of
Justice and/or the agency's Office of
General Counsel, as applicable.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Foreclosure_On_Collater The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
al_6 the results of the foreclosure
proceedings and title conveyance to
the agency.
Direct_Loan_Foreclosure_On_Collater The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
al_7 an automated interface of data on
acquired collateral to the property
management system for management
and liquidation of the property.
Direct_Loan_Foreclosure_On_Collater The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
al_8 an automated interface to the Core
Financial System that permits it to
record the value of the property
acquired and to reduce the receivable
amount.
Direct_Loan_Foreclosure_On_Collater The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
al_9 generate or provide the information
needed to manually prepare IRS Form
1099-A, Acquisition or Abandonment
of Secured Property.
Direct_Loan_Origination_1 The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
loan terms and calculate disbursement
schedules and repayment amounts
and schedules as needed.
Direct_Loan_Origination_10 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
the capability to cancel, thus de-
obligating, undisbursed loans.
Direct_Loan_Origination_11 The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
debtor accounts to reflect
management override of offsets.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Origination_12 The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
important information needed for each
loan disbursement, including the
amount and applicable Treasury
interest rates (to support the
computation of accrued interest
expense on borrowings from the US
Treasury), and subsidy re-estimates.
Direct_Loan_Origination_13 The direct loan system must support JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
the calculation of borrowings. The
actual organization of the system
processes between the direct loan
system and Core Financial System is
at the discretion of the agency.
Direct_Loan_Origination_14 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
an automated interface with the Core
Financial System to initiate and record
the disbursement by cohort, establish
the receivable, and record the
movement of the subsidy funds from
the Program account to the Financing
Account.
Direct_Loan_Origination_15 The direct loan system must capture JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
the estimated useful economic life of
any pledged collateral and compare it
to the proposed term of the loan.
Direct_Loan_Origination_16 The direct loan system must document JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
that transactions over a pre-
determined amount have had a
collateral appraisal by a licensed or
certified appraiser.
Direct_Loan_Origination_17 The direct loan system must compute JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
the loan-to-value ratio and flag those
loans with a ratio exceeding 100% (or
more stringent standards set by the
agency).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Origination_18 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
the following types of management
information: approval and rejection
monitoring, override exception,
potential application fraud, detailed
transaction history, exceptions, and
disbursement management
summaries.
Direct_Loan_Origination_19 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
annotate on the borrower record that a
disbursement was offset by U.S.
Treasury on behalf of another
government agency.
Direct_Loan_Origination_2 The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
the cohort and risk category, as
defined in OMB Circular A-34,
associated with the loan.
Direct_Loan_Origination_20 The direct loan system must provide a JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
user friendly query tool that facilitates
reporting rapidly on any required data
elements.
Direct_Loan_Origination_21 The direct loan system must maintain JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
financial accounting information at
appropriate levels of summary for
computational and reporting purposes.
The main levels are:
- transaction
- loan history
- risk category,
- cohort, and
- account.
Direct_Loan_Origination_3 The direct loan system must assign a JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
unique account number to the loan
that will remain unchanged throughout
the life of the loan.
Direct_Loan_Origination_4 The direct loan system must support JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
the generation of loan documents for
the borrower and the agency.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Origination_5 The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
information concerning the loan
booking process, including date of
booking.
Direct_Loan_Origination_6 The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
the applicable Treasury interest rate
for the loan at the time of obligation, in
accordance with OMB Circular A-34
and agency specific guidelines. This
rate is used in subsidy calculations.
Direct_Loan_Origination_7 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
an automated interface with the Core
Financial System to record the direct
loan obligation, including the obligation
for the subsidy. The interface must
also allow for the liquidation of
commitments previously recorded.
Direct_Loan_Origination_8 The direct loan system must include in JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
credit bureau reporting all commercial
accounts in excess of a pre-
determined amount.
Direct_Loan_Origination_9 The direct loan system must calculate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
and deduct the loan application and
origination fee from disbursements if
not previously remitted by the
applicant.
Direct_Loan_Portfolio_Performance_1 The direct loan system must compare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
loan data to the agency's program
portfolio evaluation criteria in order to
identify loans that require review or
evaluation.
Direct_Loan_Portfolio_Performance_2 The direct loan system must compare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
loan data to the agency's program
portfolio evaluation criteria to identify
loans with the potential for graduation
to private sector financing.
Direct_Loan_Portfolio_Performance_3 The direct loan system must compute JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
and maintain program performance
information.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Portfolio_Performance_4 The direct loan system must compute JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
and maintain financial measures to
help assess the credit soundness of a
loan program.
Direct_Loan_Portfolio_Performance_5 The direct loan system must compute JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
and maintain efficiency measures to
help determine the effectiveness of
use of agency resources.
Direct_Loan_Portfolio_Performance_6 The direct loan system's program JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
performance measures may include:
• Number and dollar value of loans
made
• Average loan size
• Loans made by geographical region
• Number and amount of delinquent
loans by key indicators such as loan-to-
value ratios
• Number and amount of defaulted
loans by key indicators such as loan-to-
value ratios
• Number and amount of rescheduled
loans
• Amount of loan write-offs.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Portfolio_Performance_7 The direct loan system may use the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
following performance measures to
help assess the credit soundness of a
loan program:
• Average loan-to-value ratio (for
collateralized programs)
• Current loans as a percentage of
total loans
• Delinquent loans as a percentage of
total current loans
• Write-offs as a percentage of
seriously delinquent loans
• Overall portfolio risk rate
• Loan loss rates
• Recovery rates on defaulted loans.
Direct_Loan_Portfolio_Performance_8 The direct loan system may use the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
following types of performance
measures to compute the
effectiveness of use of agency
resources:
• Administrative cost per loan
approved
• Time required to process a loan
application
• Administrative cost per loan serviced
• Administrative cost per delinquent
dollar collected
• Net proceeds on real property sold
compared to appraised value.
Direct_Loan_Portfolio_Program_Finan The Core Financial System and the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_1 direct loan system must execute SF-
1151's and record amounts borrowed
from the U.S. Treasury to finance
loans. They must also make
adjustments to borrowings during the
year to reflect changes in original
estimates.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Portfolio_Program_Finan The direct loan system must transfer JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_10 loan subsidy from those risk
categories with an excess of loan
subsidies to those risk categories in
the same cohort that are deficient in
loan subsidies. This will help provide
adequate funding for each risk
category.
Direct_Loan_Portfolio_Program_Finan The direct loan system must group JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_11 those cohorts that need indefinite
appropriation loan subsidy funds
separately from those cohorts that
have excess funds. The system must
be able to request an apportionment
and obligate funds to cover the
subsidy increase for those cohorts of
loans that have insufficient subsidy.
The direct loan system must also be
able to transfer excess subsidy of
cohorts of loans to the Special Fund
Receipt Account.
Direct_Loan_Portfolio_Program_Finan The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_12 account for working capital cash
balance in accordance with OMB
guidance.
Direct_Loan_Portfolio_Program_Finan The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_13 any costs incurred, which are funded
by working capital.
Direct_Loan_Portfolio_Program_Finan The direct loan system must compute JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_14 the amount of Treasury interest
earned by working capital funds and
provide this amount to the Core
Financial System.
Direct_Loan_Portfolio_Program_Finan The direct loan system must maintain JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_15 cash flow data that permits
comparison of actual cash flows each
year (and new estimates of future cash
flows), as well as historical data from
prior years to the cash flows used in
computing the latest loan subsidy
estimate.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Portfolio_Program_Finan The system must maintain data that is JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_16 predictive of loan performance and
subsidy costs--
Direct_Loan_Portfolio_Program_Finan The system must maintain the actual JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_17 loan terms, including maturity, interest
rate, and upfront and/or annual fees--
Direct_Loan_Portfolio_Program_Finan The system must record any changes JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_18 in terms and conditions in addition to
the original terms and conditions, not
in place of them.
Direct_Loan_Portfolio_Program_Finan The system must include measures of JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_19 the financial condition of the business
or individual receiving the loan and
past credit experience if applicable
since creditworthiness may be a
strong predictor of defaults.
Direct_Loan_Portfolio_Program_Finan The Core Financial System and the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_2 direct loan system must be able to
execute and record U.S. Treasury
borrowings to finance interest
payments to U.S. Treasury if
insufficient funds are available to make
the payment.
Direct_Loan_Portfolio_Program_Finan The system must track the intended JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_20 loan use for certain loan programs to
reveal any significant variance in cost
depending on the use of the loan
proceeds.
Direct_Loan_Portfolio_Program_Finan The system must recognize that other JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_21 loan characteristics may also be
important in predicting default. For
example, the loan-to-value ratio is a
critical data element for predicting
housing loan defaults; for student
loans, the type of educational
institution may be important; the value
of
collateral is important in a number of
programs.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Portfolio_Program_Finan The system must maintain the primary JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_22 economic factors that influence loan
performance.
Direct_Loan_Portfolio_Program_Finan The system must maintain all cash JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_23 transactions related to each loan for
several years to allow for trend
analysis.
Direct_Loan_Portfolio_Program_Finan The system must support the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_24 reestimate calculation and provide the
necessary data to record the re-
estimate in the core financial system.
Direct_Loan_Portfolio_Program_Finan The Core Financial System and the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_3 direct loan system must track the
amount of uninvested funds in the
financing account. This function is
needed to support the calculations of
interest earnings.
Direct_Loan_Portfolio_Program_Finan The Core Financial System and the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_4 direct loan system must compute
interest expense on borrowings and
interest earnings on uninvested funds.
Direct_Loan_Portfolio_Program_Finan The Core Financial System and the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_5 direct loan system must execute and
record the repayment of principal
using SF-1151's, and interest to U.S.
Treasury using SF-1081's.
Direct_Loan_Portfolio_Program_Finan The Core Financial System and the JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_6 direct loan system must execute and
record the receipt of interest earnings
from the U.S. Treasury on uninvested
funds using SF-1081's.
Direct_Loan_Portfolio_Program_Finan The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_7 provide an automated interface with
the Core Financial System to record all
calculations.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Portfolio_Program_Finan The direct loan system must support JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_8 the re-estimate of the subsidy cost for OMBCIRA-11
each cohort and risk category of loans SFFAS3
at the beginning of each fiscal year in
accordance with OMB Circular A-34
and SFFAS No. 2.
Direct_Loan_Portfolio_Program_Finan The direct loan system must compare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
cing_9 the current year reestimated subsidy
cost to the prior year re-estimated loan
subsidy cost to determine whether
subsidy costs for a risk category
increased or decreased.
Direct_Loan_Portfolio_Sales_1 The direct loan system must compare JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
loan information to agency program
criteria to select loans for inclusion in a
potential sales pool.
Direct_Loan_Portfolio_Sales_10 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
an automated interface with the Core SFFAS3
Financial System to record the sale of
receivables, the proceeds, changes in
subsidy costs, and calculate the
related gain or loss in accordance with
SFFAS No. 2.
Direct_Loan_Portfolio_Sales_11 The direct loan system must provide at JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
least the following types of
management information: detailed
transaction history, standard
management control/activity, portfolio
sale historical payments, portfolio sale
performance, and program credit
reform status.
Direct_Loan_Portfolio_Sales_12 The direct loan system must be able to JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
update the loan information store with
any provided information.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Portfolio_Sales_13 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
internal management information to
agency credit program managers and
designated internal review officials on
a periodic basis.
Direct_Loan_Portfolio_Sales_14 The direct loan system must JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
determine the specific management
information needs necessary to
manage its credit programs based on
the agency mission and applicable
statutory requirements.
Direct_Loan_Portfolio_Sales_15 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
hard copy reports or system queries.
Direct_Loan_Portfolio_Sales_2 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
the ad hoc query capability needed to
provide information on selected loans.
Direct_Loan_Portfolio_Sales_3 The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
OMB/Treasury approval or disapproval
of the sale/prepayment of a loan.
Direct_Loan_Portfolio_Sales_4 The direct loan system must generate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
a prepayment offer to be sent to
eligible borrowers for participation in
the prepayment program.
Direct_Loan_Portfolio_Sales_5 The direct loan system must record JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
receipt of commitment letters from
borrowers.
Direct_Loan_Portfolio_Sales_6 The direct loan system must provide JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
an automated interface with the Core
Financial System to record the receipt
of a prepayment and the changes in
subsidy costs.
Direct_Loan_Portfolio_Sales_7 The direct loan system must identify JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
loans with incomplete documentation
in the loan information store and
generate a request for information to
ensure loan files are complete.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Direct_Loan_Portfolio_Sales_8 The direct loan system must generate JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
documents and other information
necessary to finalize the sales
agreement with the purchaser.
Direct_Loan_Portfolio_Sales_9 The direct loan system must update JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
the loan information store to identify
loans sold using information received
from the underwriter.
Direct_Loan_Reporting_1 The system must support disclosure, DoDFMRVol12,Ch4,Sub040202K FFMIA Mandatory FV Record Loans and Grants
in notes to financial statements, to SFFAS2,56
explain of the nature of the
modifications of direct loans, the
discount rate used to calculate the
modification expense, and the basis
for recognizing a gain or loss related to
the modifications.
Direct_Loan_Reporting_2 The system must be capable of JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
producing a complete transaction
history of each loan.
Direct_Loan_Reporting_3 The system must support the external JFMIPSR-99-8 FFMIA Mandatory FV Record Loans and Grants
reporting requirements of OMB and JFMIPSR-99-8
Treasury, including those associated JFMIPSR-99-8
with FCRA of 1990 and the CFO Act of
1990-- These external reports rely on
supplemental financial data resident in
the direct loan system, although they
are generated from the general ledger.
The reports are
-SF-132, Apportionment and
Reapportionment Schedule
-SF-133, Report on Budget
Execution
-SF-220-9, Report on Accounts and
Loans Receivable Due from the Public
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Disability_Benefits_1 The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
benefit applications information data Separate or Terminate Human
store for systems used in Resources
administering disability related Sustain Human Resources
programs by capturing the type of
disability or disability code.
Disability_Benefits_2 The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
benefit applications information data Separate or Terminate Human
store for systems used in Resources
administering disability related Sustain Human Resources
programs by capturing the date of
disability onset or injury.
Disability_Benefits_3 The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
benefit applications information data Separate or Terminate Human
store for systems used in Resources
administering disability related Sustain Human Resources
programs by capturing the degree of
impairment or diagnosis.
Disability_Benefits_4 The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
benefit applications information data Separate or Terminate Human
store for systems used in Resources
administering disability related Sustain Human Resources
programs by capturing the name of
examining physician.
• Claimant's physical location where
injury occurred (i.e., at work, home,
etc.).
Disability_Benefits_5 The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
benefit applications information data Separate or Terminate Human
store for systems used in Resources
administering disability related Sustain Human Resources
programs by capturing the claimant's
physical location where injury occurred
(i.e., at work, home, etc.).
Disability_Benefits_6 The benefit system should support the JFMIPSR-01-01,pg45 FFMIA Value Added PV Manage Benefits
benefit applications information data Sustain Human Resources
store for systems used in
administering disability related
programs by capturing whether
disability was caused by employment
or related to military service.
3/2/2009 Business Transformation Agency Page 146 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Disability_Benefits_7 The benefit system should support the JFMIPSR-01-01,pg45 FFMIA Value Added PV Manage Benefits
benefit applications information data Sustain Human Resources
store for systems used in
administering disability related
programs by capturing the claimant or
dependent(s)' student status (e.g.,
fulltime, yes or no).
Establish_AR_Maintain_Update_Acco To support the Receivables and Billing JFMIPSR-03-01,pg35 FFMIA Mandatory FV Establish Receivable
unt_Information_1 process, the Core financial system OFFM-NO-0106,RMB Post to General Ledger
must provide automated functionality
to record accounts receivable and
corresponding revenues, expense
reductions, advance/prepayment
reclassifications, or other offsets.
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Calculate Aging
unt_Information_10 process, the Core financial system Perform Financial Reporting
must provide automated functionality
to generate an Accounts Receivable
Aging Report. Parameters include:
• Accounting Period
• Treasury Account Symbol (TAS) or
Internal Fund Code
• General Ledger Account
• Customer type
• Federal/Non Federal Indicator
• Customer ID number.
Result is a report that displays the
outstanding receivable balances in
each of the Delinquent Debt Age
categories listed on the Treasury
Report on Receivables (TROR).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Collections and Offsets OFFM-NO-0106,RMD FFMIA Mandatory FV Apply Collection
unt_Information_11 process, the Core financial system Post to General Ledger
must provide automated functionality
to record collections of refunds of
advance payments or prepayments. If
a receivable was not previously
established, reference the advance
obligation. Reduce cumulative
advances under the obligation.
Establish_AR_Maintain_Update_Acco To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Maintain Accounts Receivable
unt_Information_12 process, the Core financial system Balances
must provide automated functionality Post to General Ledger
to record adjustments to receivables
and capture a reason and description
on each adjustment.
3/2/2009 Business Transformation Agency Page 148 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Validate Customer Information
unt_Information_13 process, the Core financial system
must provide automated functionality
to query customer receivables.
Parameters include Customer ID
Number, Customer Name, TIN,
Trading partner codes. Result is a
display of the customer's information
(e.g., customer ID number, customer
name, TIN, trading partner codes) and
all receivable-related activity
associated with the customer,
including the following:
• Principal
• Interest
• Penalties
• Administrative charges
• Adjustments
• Collections
• Waivers
• Write-offs
• Receivable balance.
• Group interest, penalties, and
administrative charges with their
associated principal. Drill down to the
detailed transactions, documents, and
document details (e.g., document
numbers, transaction dates, document
reference numbers, receivable
statuses (billed or unbilled), bill
numbers (if billed), bill dates, dunning
notice dates, referral dates, due dates,
and delinquent debt statuses).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Maintain Accounts Receivable
unt_Information_14 process, the Core financial system Balances
must provide automated functionality
to capture the following additional
information on receivable documents:
• Baseline receivable date (used to
properly age the receivable and
determine the delinquency date)
• Customer ID number
• Reimbursable agreement number.
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Notify Manage Delinquent Debt
unt_Information_15 process, the Core financial system
must provide automated functionality
to classify delinquent debt by the
following categories needed for the
Treasury Report on Receivables
TROR:
• In Bankruptcy
• In Forbearance or formal appeals
process
• In Foreclosure
• At private collection agencies
• At DOJ
• Eligible for internal offset
• In wage garnishment
• At Treasury for cross-servicing
• At Treasury for Offset
• At Agency
• Other.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco For all non-federal agency receivables DoDFMRVol4,Ch3,Sub030306 FFMIA Mandatory FV Calculate Allowance for Loss on Public
unt_Information_16 (due from the public), the system must DoDFMRVol4,Ch3,Sub030405 Receivable
record an allowance for uncollectible SFFAS1,45 Post to General Ledger
amounts to reduce the gross amount SFFAS1,46
of receivables to net realizable value, SFFAS1,47
and estimate the allowance for SFFAS1,49
uncollectible amounts in accordance
with SFFAS-1 paragraphs 45 - 51. The
allowance for uncollectible amounts
must be re-estimated on each annual
financial reporting date and when
information indicates that the latest
estimate is no longer correct.
Establish_AR_Maintain_Update_Acco The system must record an interest DoDFMRVol4,Ch3,Sub030307 FFMIA Mandatory FV Calculate Interest
unt_Information_17 receivable for the amount of interest SFFAS1,53 Post to General Ledger
income earned but not received for an
accounting period.
Establish_AR_Maintain_Update_Acco The system shall not recognize 31CFR,Vol1,SubtitleB,ChIX,Pt901 FFMIA Mandatory FV Calculate Interest
unt_Information_18 interest on accounts receivable or 31CFR,Vol1,SubtitleB,ChIX,Pt901 Perform Financial Reporting
investments that are determined to be SFFAS1,54 Post to General Ledger
uncollectible unless the interest is
actually collected. Payments received
from the debtor are required to be
applied first to penalty and
administrative cost charged, second to
interest receivable, and third to
outstanding debt principal, per Federal
Claims Collection Standards, 31 CFR,
Chapter IX Part 901.9 (a) and (f).
However, until the interest payment
requirement is officially waived by the
government entity or the related debt
is written off, interest accrued on
uncollectible accounts receivable shall
be disclosed.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Maintain Accounts Receivable
unt_Information_19 process, the Core financial system Balances
must provide automated functionality
to query reimbursable agreements.
Parameters include Reimbursable
Agreement Number, Customer ID
Number, Customer Name, Project, or
Fund. Result is a display of the
following information for each
reimbursable agreement selected:
• Period of performance
• Billing terms
• Reimbursable agreement amount
• Billing limit
• Amount obligated
• Amount expended
• Unfilled customer order amount
• Advances collected
• Advances applied to earned revenue
• Remaining balance on advances
• Amount earned
• Amount billed
• Amount collected on receivables
• Outstanding accounts receivable
(billed and unbilled)
Establish_AR_Maintain_Update_Acco To support the Receivables and Billing JFMIPSR-03-01,pg35 FFMIA Mandatory FV Maintain Accounts Receivable
unt_Information_2 process, the Core financial system OFFM-NO-0106,RMB Balances
must provide automated functionality
to reschedule existing receivables to
be paid under installment plans.
Establish_AR_Maintain_Update_Acco The system must be able to DoDFMRVol4,Ch3,Sub030212 FFMIA Mandatory FV Update Chart of Accounts and SFIS
unt_Information_20 distinguish between entity receivables DoDFMRVol4,Ch3,Sub030217 Attribute and Pro Forma Entries and
and non-entity receivables. SFFAS1,43 Calendar
Establish_AR_Maintain_Update_Acco The system must account for interest DoDFMRVol4,Ch3,Sub030307 FFMIA Mandatory FV Calculate Interest
unt_Information_21 receivable from federal entities SFFAS1,56 Post to General Ledger
separately from interest receivable
from the public.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco The system must recognize interest DoDFMRVol4,Ch3,Sub030307 FFMIA Mandatory FV Calculate Interest
unt_Information_22 receivable as it is earned on SFFAS1,53 Post to General Ledger
investments in interest-bearing
securities and also on outstanding
accounts receivable and other U.S.
government claims against persons
and entities in accordance with
provisions in 31. U.S.C. 3717, Interest
and Penalty claims.
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Calculate Allowance for Loss on Public
unt_Information_23 process, the Core financial system Receivable
must provide automated functionality Post to General Ledger
to provide the capability to calculate
and record the allowance for loss on
accounts receivable based on agency-
defined criteria, including percentage
of gross book value of receivables
within an age category, customer type,
and receivable type.
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Calculate Administrative Fees
unt_Information_24 process, the Core financial system Calculate Penalty
must provide automated functionality Post to General Ledger
to calculate and record penalties and
administrative charges on overdue
receivables based on an agency-
assigned rate or amount for a
particular receivable, customer,
customer type, or receivable type.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Collections and Offsets OFFM-NO-0106,RMD FFMIA Mandatory FV Record and Manage Receivable
unt_Information_25 process, the Core financial system
must provide automated functionality
to query collections. Parameters
include:
• Source
• Customer ID number
• Customer name
• TIN
• Reimbursable agreement number
• Receivable document number
• Deposit date range
• Accounting period
• Accounting classification.
Result is a list of collections within the
specified parameters, with the values
for all the possible parameters.
Establish_AR_Maintain_Update_Acco To support the Bill Generation JFMIPSR-03-01,pg36 FFMIA Mandatory FV Establish Receivable
unt_Information_26 function, the Revenue System must Post to General Ledger
provide the capability to record billings
by line item in order to identify specific
accounting classification codes.
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Calculate Interest
unt_Information_27 process, the Core financial system Calculate Penalty
must provide automated functionality Post to General Ledger
to calculate and record late payment
interest charges on overdue non-
Federal receivables based on an
agency-assigned interest rate different
from the Current Value of Funds Rate
(CVFR) for a particular receivable,
customer, or customer type.
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Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Calculate Interest
unt_Information_28 process, the Core financial system
must provide automated functionality
to optionally cease or continue
accruing interest on delinquent debts
that have been referred to Treasury or
another agency.
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Calculate Aging
unt_Information_29 process, the Core financial system
must provide automated functionality
to query accounts receivable by age
categories. Parameters include:
• Accounting Period
• TAS or Internal Fund Code
• General Ledger Account
• Customer type
• Federal/Non Federal Indicator
• Customer ID number.
Result is a display of the outstanding
receivable balances in each of the
Delinquent Debt Age categories listed
on the TROR. Drill-down to a detailed
list of outstanding receivables within
any one age category.
Establish_AR_Maintain_Update_Acco To support the Receivable DoDFMRVol4,Ch3,Sub030301 FFMIA Mandatory FV Establish Receivable
unt_Information_3 Management Process, the Revenue DoDFMRVol4,Ch3,Sub030307 Post to General Ledger
System must provide the capability to JFMIPSR-03-01,pg35
accept transactions that generate SFFAS1,53
revenue receivables.
Establish_AR_Maintain_Update_Acco To support the Collections and Offsets OFFM-NO-0106,RMD FFMIA Mandatory FV Prepare Reimbursable Bill
unt_Information_30 process, the Core financial system
must provide automated functionality
to revenue received under
reimbursable agreements. Update the
earned revenue balances on the
reimbursable agreements.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Record and Manage Receivable
unt_Information_31 process, the Core financial system
must provide automated functionality
to generate the Treasury Report on
Receivables (TROR). Parameter is the
fiscal year and quarter. Result is the
TROR in accordance with Treasury
form and instructions. Ensure reported
totals agree with the general ledger.
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Calculate Administrative Fees
unt_Information_32 process, the Core financial system Calculate Interest
must provide automated functionality Calculate Penalty
to optionally record interest, penalties, Post to General Ledger
or administrative costs to accounting
classification elements that are
different from those to which the
principal amount is recorded.
Establish_AR_Maintain_Update_Acco To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Establish Receivable
unt_Information_33 process, the Core financial system
must provide automated functionality
to Capture an agency-defined
receivable type on receivable
documents to identify the activity
which generated the receivable, such
as: the sale of goods or services,
overpayments, unused advances
subject to refund, fees and fines.
Establish_AR_Maintain_Update_Acco To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Re-Calculate Receivable
unt_Information_34 process, the Core financial system
must provide automated functionality
to reschedule a receivable multiple
times.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Review Outstanding Principal Balance
unt_Information_35 process, the Core financial system
must provide automated functionality
to generate a Debt Repayment
Amortization Schedule. Parameters
include the receivable number, final
due date, begin date, frequency of
payments, and interest rate. Result is
an amortization schedule that displays
the original amount of debt, payment
dates, amount of incremental
payments, and balance remaining
after each payment for debt being paid
under an installment plan or
rescheduled debt.
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Review Outstanding Principal Balance
unt_Information_36 process, the Core financial system Update Chart of Accounts and SFIS
must provide automated functionality Attribute and Pro Forma Entries and
to classify receivables written off as Calendar
"Currently not Collectible" or "Closed
Out.
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Re-Calculate Receivable
unt_Information_37 process, the Core financial system
must provide automated functionality
to update receivables with dunning
notice dates, referral dates, and
comments to support debt collection
activities.
Establish_AR_Maintain_Update_Acco To support the Collections and Offsets OFFM-NO-0106,RMD FFMIA Mandatory FV Generate Offsetting Receivable
unt_Information_38 process, the Core financial system Liability Pro Forma Entries
must provide automated functionality Post to General Ledger
to record advances (unearned
revenue) received under reimbursable
agreements. Update the advance
balances on the reimbursable
agreements.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Collections and Offsets OFFM-NO-0106,RMD FFMIA Mandatory FV Generate Offsetting Receivable
unt_Information_39 process, the Core financial system Liability Pro Forma Entries
must provide automated functionality
to generate a refund payable when
collections of advances from others
exceed the amount expended or billed
on a reimbursable agreement after all
work is performed. Update the
advance balances on the reimbursable
agreements.
Establish_AR_Maintain_Update_Acco To support the Debt Management DoDFMRVol4,Ch3,Sub030302 FFMIA Mandatory FV Establish Receivable
unt_Information_4 function, the Revenue System must JFMIPSR-03-01,pg38 Post to General Ledger
provide the capability to maintain
accounts for reimbursable orders and
identify government and non-
government accounts that are
designated as advance funding.
Establish_AR_Maintain_Update_Acco To support the Customer Information OFFM-NO-0106,RMA FFMIA Mandatory FV Post to General Ledger
unt_Information_40 Maintenance process, the Core Validate Customer Information
financial system must provide
automated functionality to validate
TINs when adding or updating
customer records. Notify the agency
when duplicate TINs are identified.
Allow the error message to be
overridden.
Establish_AR_Maintain_Update_Acco To support the Customer Information OFFM-NO-0106,RMA FFMIA Mandatory FV Validate Customer Information
unt_Information_41 Maintenance process, the Core
financial system must provide
automated functionality to query
customer file. Parameters include:
• Customer number
• Customer name
• Customer Taxpayer Identification
Number (TIN)
• Data Universal Numbering System
(DUNS)+4 numbers
• IRS 1099-C indicator
Result is a display of all data for the
specified customer.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Customer Information OFFM-NO-0106,RMA FFMIA Mandatory FV Validate Customer Information
unt_Information_42 Maintenance process, the Core
financial system must provide
automated functionality to maintain a
history of changes made to customer
information. Capture name of data
item changed, before and after values,
entry date and time and ID of user who
made the change.
Establish_AR_Maintain_Update_Acco To support the Customer Information OFFM-NO-0106,RMA FFMIA Mandatory FV Validate Customer Information
unt_Information_43 Maintenance process, the Core
financial system must provide
automated functionality to query
customer history. Parameters include
customer number, change date range.
Results include date and time of
change, ID of user who made the
change, item name, before and after
data values.
Establish_AR_Maintain_Update_Acco To support the Customer Information OFFM-NO-0106,RMA FFMIA Mandatory FV Validate Customer Information
unt_Information_44 Maintenance process, the Core
financial system must provide
automated functionality to deactivate
customers on demand or based on
agency-specified length of time with no
activity.
Establish_AR_Maintain_Update_Acco To support the Customer Information OFFM-NO-0106,RMA FFMIA Mandatory FV Validate Customer Information
unt_Information_45 Maintenance process, the Core
financial system must provide
automated functionality to prevent the
deactivation of customers that have
unliquidated receivables in the system.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Receivable JFMIPSR-03-01,pg35 FFMIA Mandatory FV Establish Receivable
unt_Information_46 Management Process, the Revenue
System must provide the capability to
establish receivables to be paid under
installment plans, including plans for
which payments have been
rescheduled. Generate flexible
repayment schedules for delinquent
indebtedness.
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg38 FFMIA Mandatory FV Maintain Accounts Receivable
unt_Information_47 function, the Revenue System must Balances
provide the capability to maintain data
on individual receivables and
referenced transactions supporting the
receivable.
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg38 FFMIA Mandatory FV Calculate Interest
unt_Information_48 function, the Revenue System must Calculate Penalty
provide the capability to calculate
interest and penalty charges using the
appropriate Treasury Late Payment
Charge rate and user-defined criteria
(e.g., customer, customer type).
Automatically generate a separate line
item for interest charges on the
customer bill.
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg38 FFMIA Mandatory FV Calculate Administrative Fees
unt_Information_49 function, the Revenue System must Calculate Penalty
provide the capability to allow the user Post to General Ledger
to specify administrative and penalty
amounts and record these amounts to
different accounting classification
elements for which the principal
amount is recorded. Automatically
apply these charges to customer
accounts and generate separate line
items for the charges on the customer
bills.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg39 FFMIA Mandatory FV Establish Receivable
unt_Information_5 function, the Revenue System must Post to General Ledger
provide the capability to maintain data
for receivables referred to other federal
agencies and outside organizations for
collections and allow for electronic
updates.
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg38 FFMIA Mandatory FV Generate Demand for Payment
unt_Information_50 function, the Revenue System must Post to General Ledger
provide the capability to provide an
automated process for issuing invoices
and follow-ups every 30 days, and
generate posting/updating to the
General Ledger with automated audit
trail to source documents (OMB
Circular A-129).
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg38 FFMIA Mandatory FV Calculate Aging
unt_Information_51 function, the Revenue System must
provide the capability to follow
instructions provided in authoritative
guidance:
• Automatically age receivables as
described in OMB Circular A-129;
• Provide referral of payment history to
Credit Reporting Bureaus (31 U.S.C.
3711);
• Refer all applicable non-federal
accounts receivable over 180 days to
Treasury for Offset (DCIA of 1996);
and
• Generate report of accounts
receivable for debts in excess of
$100,000 for approval or write-off (31
CFR Part 902).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg38 FFMIA Mandatory FV Calculate Aging
unt_Information_52 function, the Revenue System must
provide the capability to provide
information on the age of receivables
to allow for management and
prioritization of collection activities.
This is to include aging information on
individual receivables and on a
summary basis, such as by customer,
type of customer, fund, and general
ledger account.
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg39 FFMIA Mandatory FV Calculate Interest
unt_Information_53 function, the Revenue System must
provide the capability to compute
simple and compound interests for
user-defined (or according to a
contractual or modification agreement)
time frames using fixed and variable
rates.
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg39 FFMIA Mandatory FV Calculate Allowance for Loss on Public
unt_Information_54 function, the Revenue System must Receivable
provide the capability to calculate (as a Post to General Ledger
percentage of gross receivables or
related revenues) and record the
allowance for doubtful accounts based
on historical experience, review of
files, or other data indicating trend.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg39,40 FFMIA Mandatory FV Post to General Ledger
unt_Information_55 function, the Revenue System must Re-Calculate Receivable
provide the capability to track and
report on the date and nature of
changes in the status of an accounts
receivable, including the following:
• In Forbearance or in Formal Appeals
Process;
• In Foreclosure;
• In Wage Garnishment;
• Rescheduled;
• Current;
• Waived/un-waived;
• Eligible for Referral to Treasury for
Offset;
• Referred to Treasury for Offset;
• Eligible for Internal Offset;
• Eligible for Referral to Treasury or a
Designated Debt Collection Center for
Cross-servicing;
• Referred to Treasury for cross-
servicing;
• Referred to private collection agency;
• Referred to Department of Justice
[with tracked cases by code and
date];
• Offset;
• Suspended;
• Compromised;
• Currently not collectible (written off,
but not yet closed out);
• Written-off; and
• Closed Out.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg40 FFMIA Mandatory FV Determine If Receivable Can Be Offset
unt_Information_56 function, the Revenue System must
provide the capability to offset
payments to debtors for amounts due
to the agency (e.g., outstanding
accounts receivable, credit memo, and
open advances). When an entire
payment is offset, create the
appropriate notice to the vendor that
the offset has been made.
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg40 FFMIA Value Added FV Establish Customer Information
unt_Information_57 function, the Revenue System should
provide the capability to support ability
to capture free form notes (i.e.,
comments from phone messages) by
date and to retrieve comments by
date.
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg40 FFMIA Value Added FV Maintain Accounts Receivable
unt_Information_58 function, the Revenue System should Balances
provide the capability to provide a
status code with user definable text
values that can be used for monitoring
and tracking accounts.
Establish_AR_Maintain_Update_Acco Obligations shall be recorded in the DoDFMRVol3,Ch8,Sub080301A DFMIR Mandatory FV Maintain Accounts Receivable
unt_Information_59 official accounting records at the time DoDFMRVol4,Ch3,Sub030319 Balances
a legal obligation is incurred, or as Post to General Ledger
close to the time of incurrence as is
feasible. In no instance shall
obligations be recorded any later than
10 calendar days following the day that
an obligation is incurred (to include
obligations incurred when invoices are
overpaid or duplicate payments are
made). Every effort shall be made to
record an obligation in the month
incurred.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Customer Information OFFM-NO-0106,RMA FFMIA Mandatory FV Establish Customer Information
unt_Information_6 Maintenance process, the Core
financial system must provide
automated functionality to maintain
customer information to support
receivable management processes
including the following:
• Customer name
• Customer ID number
• Customer type (Federal agency,
foreign/sovereign, state/local
government, commercial, or
consumer)
• Billing method (Intra-governmental
Payment and Collection (IPAC), 1081,
paper bill, or other)
• Taxpayer Identification Number (TIN)
• Customer address
• Customer contact name
• Customer contact telephone number
• Customer contact e-mail address
• Federal vs. Non-Federal indicator
• Governmentwide Financial Report
System (GFRS) and Federal Agencies'
Centralized Trial-Balance System
(FACTS) I Trading Partner codes (for
Federal customers)
• Agency Locator Code (ALC) (for
Federal customers)
• IRS 1099-C indicator
• Third-party payer name
• Third-party payer address
• Third-party payer contact name
• Third-party payer contact telephone
number
• Comment field
• Data Universal Numbering System
(DUNS)+4 number
Establish_AR_Maintain_Update_Acco The system must record, as accounts DoDFMRVol4,Ch3,Sub030303 DFMIR Mandatory FV Calculate Associated Revenue
unt_Information_60 receivable, uncollected amounts Post to General Ledger
earned from reimbursable sales.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Establish_AR_Maintain_Update_Acco To support the Debt Management JFMIPSR-03-01,pg38 FFMIA Mandatory FV Post to General Ledger
unt_Information_7 function, the Revenue System must Validate Customer Information
provide the capability to update each
customer account when: billing
documents are generated, collections
are received, interest, penalty or
administrative fees are applied, and
when amounts are written-off or offset.
Establish_AR_Maintain_Update_Acco To support the Debt Management OFFM-NO-0106,RMC FFMIA Mandatory FV Calculate Interest
unt_Information_8 process, the Core financial system Post to General Ledger
must provide automated functionality
to calculate and record late payment
interest charges on overdue non-
Federal receivables based on the
Treasury Current Value of Funds Rate
(CVFR) unless otherwise specified by
the agency.
Establish_AR_Maintain_Update_Acco To support the Receivables and Billing JFMIPSR-03-01,pg49 FFMIA Mandatory FV Review Outstanding Principal Balance
unt_Information_9 process, the Core financial system OFFM-NO-0106,RMB
must provide automated functionality
to query outstanding receivable
balance. Parameter is the receivable
document number. Result is the
original amount of the receivable, the
current outstanding amount of the
receivable and a detailed list of all
activity related to the receivable,
including:
• Adjustments
• Interest
• Penalties
• Administrative charges
• Collections
• Waivers
• Write-offs.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_1 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Distribute Payment
Core financial system must provide Schedule Payment
automated functionality to identify
payments to be disbursed in a
particular payment cycle based on
their due date. Provide for on-line
review and certification by an
authorized certifying officer, including
the holding of individual payments
from inclusion in the payment
schedule.
Execute_Payments_10 To support the payment process, the JFMIPSR-02-02,Pg44 FFMIA Mandatory FV Verify Funds Availability
agency's single integrated financial
management system must verify funds
availability before making payment.
Execute_Payments_100 To support the payment process, the JFMIPSR-02-02,Pg41 FFMIA Mandatory FV Schedule Payment
agency's single integrated financial
management system must verify the
contracting officer's approval, including
amount and accounting information,
for a performance-based payment
Execute_Payments_101 To support the payment process, the JFMIPSR-02-02,Pg41 FFMIA Mandatory FV Schedule Payment
agency's single integrated financial
management system must permit
progress payments in the amount
approved by the contracting officer.
Execute_Payments_102 To support the payment process, the JFMIPSR-02-02,Pg41 FFMIA Mandatory FV Schedule Payment
agency's single integrated financial
management system must permit
payment without evidence of
performance (for contract financing,
including advance payments and
commercial contract financing).
Execute_Payments_103 To support the payment process, the JFMIPSR-02-02,Pg41 FFMIA Mandatory FV Disburse
agency's single integrated financial
management system must provide an
indicator (e.g., Y/N) as to whether the
payment is for a commercial purchase
card issuer.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_104 To support the payment process, the JFMIPSR-02-02,Pg41 FFMIA Mandatory FV Disburse
agency's single integrated financial
management system must permit
payment to commercial purchase card
issuers prior to evidence of receipt or
performance.
Execute_Payments_105 To support the payment process, the JFMIPSR-02-02,Pg41 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial FV Performance
management system must provide an Schedule Payment
indicator (e.g., Y/N) as to whether the
associated contract has a fast
payment clause. If yes, the
contractor's invoice triggers payment.
Execute_Payments_106 To support the payment process, the JFMIPSR-02-02,Pg41,42 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial Monitor Contract or Order
management system must access the Performance
following information for
Intragovernmental payment and
collection (IPAC) transactions
• ALC contact;
• contact telephone number;
• contact email address;
• originating ALC;
• customer ALC;
• amount;
• obligating document number;
• PO number;
• invoice number;
• pay flag;
• quantity;
• unit price;
• unit of issue;
• sender Treasury account symbol
(e.g., appropriation); and
• receiver department code.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_107 To support the payment process, the JFMIPSR-02-02,Pg42 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial Monitor Contract or Order
management system must Access the Performance
following information for IPAC
adjustment transactions
• ALC contact;
• contact telephone number;
• contact email address;
• originating ALC;
• customer ALC;
• amount;
• original IPAC document reference
number;
• original date accomplished; and
• original accounting date.
Execute_Payments_108 To support the payment process, the JFMIPSR-02-02,Pg42 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial Monitor Contract or Order
management system must access the Performance
following information for IPAC zero-
dollar transactions
• ALC contact;
• contact telephone number;
• contact email address;
• originating ALC; and
• customer ALC.
Execute_Payments_11 To support the payment process, the JFMIPSR-02-02,Pg44 FFMIA Mandatory FV Distribute Payment
agency's single integrated financial
management system must verify that
electronic payments are within the
maximum amount specified in the
Treasury Financial Manual (TFM).
Execute_Payments_12 To support the payment process, the JFMIPSR-02-02,Pg44 FFMIA Value Added CSE Establish Sourcing Vehicle with
agency's single integrated financial Commercial Sources
management system should capture
vendor information required when
registering with the CCR and track
activity by CCR identifier (will become
mandatory upon issuance of
government wide implementing
standard requirements).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_13 To support the payment process, the JFMIPSR-02-02,Pg44 FFMIA Value Added CSE Establish Sourcing Vehicle with
agency's single integrated financial Commercial Sources
management system should provide
an indicator (e.g., Y/N) as to whether
the contractor is registered through the
CCR (will become mandatory upon
issuance of government wide
implementing standard requirements).
Execute_Payments_14 To support the payment process, the JFMIPSR-02-02,Pg44 FFMIA Value Added CSE Establish Sourcing Vehicle with
agency's single integrated financial Commercial Sources
management system should provide
an indicator (e.g., Y/N) as to whether
the contractor is exempt from
registering through the CCR (will
become mandatory upon issuance of
government wide implementing
standard requirements).
Execute_Payments_15 To support the payment process, the JFMIPSR-02-02,Pg44 FFMIA Value Added FV Maintain Accounts Payable Balance
agency's single integrated financial
management system should provide
the ability to produce aged accounts
payable information.
Execute_Payments_16 To support the payment process, the JFMIPSR-02-02,Pg44 FFMIA Value Added CSE Calculate Supply Chain Entitlement
agency's single integrated financial
management system should provide
the ability to cross-reference contract
numbers and related interagency
agreements.
Execute_Payments_17 To support the payment process, the JFMIPSR-02-02,Pg44 FFMIA Value Added CSE Manage Supply Chain Entitlement
agency's single integrated financial FV Schedule Payment
management system should access
the following optional data elements of
the contract
• line item number; and
• estimated completion date.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_18 To support the payment process, the JFMIPSR-02-02,Pg44 FFMIA Value Added CSE Manage Supply Chain Entitlement
agency's single integrated financial FV Schedule Payment
management system should access
the contract payment method (e.g.,
payment to be made by purchase card
or other non-invoice means, or
payment to be made by invoice) which
triggers a rejection of any invoice, if
the payment method specified by the
invoice differs from that allowed for in
the contract.
Execute_Payments_19 To support the payment process, the JFMIPSR-02-02,Pg45 FFMIA Value Added CSE Manage Supply Chain Entitlement
agency's single integrated financial FV Schedule Payment
management system should access
the names of individual(s) who must
approve the invoice before payment
can be made.
Execute_Payments_2 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Distribute Payment
Core financial system must provide Schedule Payment
automated functionality to generate
the following identification on each
remittance, as allowed for by Treasury
payment file formats and National
Automated Clearing House
Association (NACHA) edits:
• Vendor invoice number(s) or account
number
• Obligating document number or other
reference number
• Discount, interest and offset
amounts.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_20 To support the payment process, the JFMIPSR-02-02,Pg45 FFMIA Value Added CSE Manage Supply Chain Entitlement
agency's single integrated financial FV Schedule Payment
management system should allow
contracting staff to determine whether
a contractor is a first-time contractor or
abuser of fast pay (so that contracting
can determine whether or not to
include a fast pay clause).
Execute_Payments_21 To support the payment process, the JFMIPSR-02-02,Pg45 FFMIA Value Added CSE Manage Supply Chain Entitlement
agency's single integrated financial FV Schedule Payment
management system should enable
electronic receiving report processing,
submission of invoices, approval and
signatures, and notification alerts for
pending actions.
Execute_Payments_22 To support the payment process, the JFMIPSR-02-02,Pg45 FFMIA Value Added CSE Manage Supply Chain Entitlement
agency's single integrated financial FV Schedule Payment
management system should provide
the ability to compare the electronic
invoice data elements (contract/order
number, description of items or
services, quantity, and price) to the
contract data and advice of "match" or
"no match.
Execute_Payments_23 To support the payment process, the JFMIPSR-02-02,Pg45 FFMIA Value Added CSE Manage Supply Chain Entitlement
agency's single integrated financial FV Schedule Payment
management system should provide
the ability to "forward" or make
available the invoice data to others
outside the finance office (receiving
and accepting personnel, contracting
office personnel) for receipt and
acceptance sign-offs on-line.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_24 To support the payment process, the JFMIPSR-02-02,Pg45 FFMIA Value Added CSE Manage Supply Chain Entitlement
agency's single integrated financial FV Schedule Payment
management system should record or
recognize if invoiced quantities
exceed, match or are less than
contract quantities, and keep track of
quantities yet to be invoiced or
received.
Execute_Payments_25 The computer system software must DoDFMRVol1,Ch2,Add2D DFMIR Mandatory CSE Manage Supply Chain Entitlement
support the matching process, either
internally or through interface by:
a. Providing for the tracking and
warehousing of vendor invoice from
receipt of the invoice through
disbursement, including those invoices
returned to the vendor.
b. Providing a matching capability by
document including matching criteria
for non-commodity orders such as
subscriptions, memberships, and
training.
c. Allowing orders to be reopened by
authorized staff after final payment has
been made.
Execute_Payments_26 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Calculate Interest
Core financial system must provide FV Manage Supply Chain Entitlement
automated functionality to apply Review Outstanding Interest Balance
interest and discount amounts across
multiple accounting lines on an invoice
using the ratio of the original invoice
accounting line amounts to the invoice
total.
Execute_Payments_27 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Distribute Payment
Core financial system must provide FV Monitor Payment
automated functionality to calculate Schedule Payment
payment amounts and due dates using
Treasury rate tables, i.e., Prompt Pay
Act Interest rate and Current Value of
Funds rate.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_28 To support the Invoicing process the OFFM-NO-0106,PMC FFMIA Mandatory CSE Manage Supply Chain Entitlement
Core financial system must provide
automated functionality to capture up
to 9,999 document line items per
invoice document.
Execute_Payments_29 To support the Invoicing process the OFFM-NO-0106,PMC FFMIA Mandatory CSE Manage Supply Chain Entitlement
Core financial system must provide
automated functionality to define
reason codes and related descriptions
for invoice processing errors in the
following categories:
• Advantageous discount lost
• Interest paid, and
• Improper payment made.
Execute_Payments_3 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Manage Supply Chain Entitlement
Core financial system must provide FV Schedule Payment
automated functionality to capture
prompt payment information required
by 5 CFR 1315, including discounts
taken, discounts lost, and interest
paid.
3/2/2009 Business Transformation Agency Page 174 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_30 To support the Payment Follow-Up OFFM-NO-0106,PME FFMIA Mandatory CSE Distribute Payment
process, the Core financial system FV Monitor Payment
must provide automated functionality Schedule Payment
to query invoice status information.
Parameters include: vendor number,
vendor name (legal, Doing Business
As (DBA) or division), TIN, DUNS
number and vendor invoice number.
List the selected invoices, their due
dates, the dates that the following
stages were reached and the number
of days between each date:
• Invoice received
• Invoice suspended due to validation
errors
• Invoice held
• Invoice returned to vendor
• Invoice resubmitted by vendor
• Invoice approved and warehoused
• Invoice scheduled for payment
(disbursement-in-transit)
• Invoice paid.
Execute_Payments_31 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Disburse
Core financial system must provide
automated functionality to export
Automated Clearing House (ACH)
payment files in the following
formats:
• Corporate Trade Exchange (CTX)
820 file
• CTX Flat File
• Cash Concentration or Disbursement
(CCD)
• CCD Plus Addendum (CCD+)
• Prearranged Payment and Deposit
(PPD)
• Prearranged Payment and Deposit
Plus Addendum (PPD+).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_32 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Manage Supply Chain Entitlement
Core financial system must provide
automated functionality to validate that
employee ACH payments are
generated only as PPD or PPD+
payments.
Execute_Payments_33 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Disburse
Core financial system must provide
automated functionality to validate that
vendor ACH payments are generated
only as CCD, CCD+ or CTX formats.
Execute_Payments_34 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Create Electronic Fund Transfer File
Core financial system must provide
automated functionality to prevent the
creation of an EFT (Fedwire, ACH or
CTX) payment that does not contain a
RTN, bank account number and
account type (checking or savings).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_35 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Create Electronic Fund Transfer File
Core financial system must provide Verify Information
automated functionality to validate that
EFT payment file data submitted to
Treasury will pass the following edits:
• Routing Transit Number (RTNs) exist
in the Financial Organization Master
File (FOMF) or other verified update
file, for the financial institution.
• RTNs pass the Modulus 10 check on
the validity of the check digit.
• RTNs for domestic banks are nine-
digits, numeric-only, and not all
zeroes
• RTNs for foreign banks are eight-
digits, alpha-numeric, and not all
zeroes
• Agency Location Codes (ALCs) are
eight-digits and numeric only.
• Taxpayer Identification Numbers are
nine-digits, numeric-only, and not all
zeroes.
Execute_Payments_36 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Manage Supply Chain Entitlement
Core financial system must provide
automated functionality to validate that
CTX vendor payments contain
properly structured remittance
information, as specified in the CTX
payment file's remittance record
format.
Execute_Payments_37 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Distribute Payment
Core financial system must provide Generate Disbursement Pro Forma
automated functionality to generate Entries
one bulk check payment file Process Intra-Governmental Payment
regardless of payee type (employee or and Collection
vendor).
3/2/2009 Business Transformation Agency Page 177 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_38 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Disburse
Core financial system must provide
automated functionality to combine
ECS and SPS payment files with
multiple ALCs into single files for
transmission to Treasury. Include
summary totals (items and dollars) by
ALC and TAFS and for the entire file
for certification purposes.
Execute_Payments_39 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Disburse
Core financial system must provide
automated functionality to generate
CTX payment files that meet the
following specifications:
• Reflect balanced transactions (sum
of all remittance records equals the
transaction total).
• Include a valid settlement date (next
business day or later).
• Accommodate credit memos.
Execute_Payments_4 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Distribute Payment
Core financial system must provide Schedule Payment
automated functionality to generate
totals by Treasury Appropriation Fund
Symbol (TAFS) on each Electronic
Certification System (ECS) and
Secure Payment System (SPS)
payment file.
Execute_Payments_40 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Distribute Payment
Core financial system must provide Schedule Payment
automated functionality to schedule
and disburse U.S. dollar payments (SF
1166) through the Treasury's ECS,
containing up to the limit of 60
payments per schedule (for non-
summary schedules) and 100
schedules for each ECS terminal per
day.
3/2/2009 Business Transformation Agency Page 178 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_41 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Manage Supply Chain Entitlement
Core financial system must provide
automated functionality to validate that
invoices selected for payment will not
disburse a fund into a negative cash
position. Notify the agency of invoices
that fail this edit.
Execute_Payments_42 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Determine If Receivable Can Be Offset
Core financial system must provide
automated functionality to prevent
agency offset of vendor payments
based on agency-defined criteria such
as accounting classification elements,
vendor number, and vendor Central
Contractor Registration (CCR)
business type.
Execute_Payments_43 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Distribute Payment
Core financial system must provide FV Monitor Contract or Order
automated functionality to maintain a Performance
sequential numbering system for Schedule Payment
scheduling payments to be made by
the disbursing office. Define different
schedule number ranges for different
payment types, such as travel
schedules, transportation schedules,
payroll schedules, vendor schedules,
etc. Generate appropriate and unique
schedule numbers for the payments
scheduled for disbursement.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_44 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Distribute Payment
Core financial system must provide FV Monitor Contract or Order
automated functionality to generate Performance
the reversal of an entire payment Schedule Payment
schedule or a single payment within a
payment schedule based on a single,
online action. Generate disbursement-
in-transit reversal entries, record the re-
established accounts payable, and
update related payment records.
Execute_Payments_45 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Distribute Payment
Core financial system must provide FV Monitor Contract or Order
automated functionality to capture the Performance
TAFS associated with each payment Schedule Payment
in ECS, SPS and Bulk
Vendor/Miscellaneous payment files.
Execute_Payments_46 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Distribute Payment
Core financial system must provide
automated functionality to export
National Automated Clearing House
Association (NACHA) payment
formats for Non-Treasury Disbursing
Officers (DOs).
Execute_Payments_47 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Distribute Payment
Core financial system must provide
automated functionality to distribute
the payment of a single invoice to
multiple bank accounts.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_48 To support the Disbursing process, the 5CFRVol3,ChIII,Pt1315 FFMIA Mandatory CSE Distribute Payment
Core financial system must provide OFFM-NO-0106,PMD FV Monitor Contract or Order
automated functionality to query Performance
preliminary payment schedule data. Schedule Payment
Identify a sample of invoices for
certification based on agency-defined
sampling criteria and the payment due
date. Result is a list of invoice
document numbers with drill down to
invoice details, including data required
on a proper vendor invoice per 5 CFR
1315.
Execute_Payments_49 To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory CSE Distribute Payment
Reporting process, the Core financial TFMVol1,Pt6,Ch8500,Sec8530 FV Monitor Contract or Order
system must provide automated TFMVol1,Pt6,Ch8500,Sec8535 Performance
functionality to generate the Cash Schedule Payment
Forecasting Report. Result is a report
with payment and deposit amounts at
a detail suitable for reporting large
dollar notifications as described in I
TFM-6-8500, Cash Forecasting
Requirements.
Execute_Payments_5 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Create Electronic Fund Transfer File
Core financial system must provide Create Wire Transfer File
automated functionality to export Manage Execution with Treasury
check and EFT payment files in the
current Treasury FMS defined formats.
Execute_Payments_50 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Distribute Payment
Core financial system must provide FV Monitor Payment
automated functionality to schedule Schedule Payment
and disburse U.S. dollar payments (SF
1166) through the Treasury's SPS
containing up to the limit of 60
payments per schedule (for non-
summary schedules).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_51 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Manage Supply Chain Entitlement
Core financial system must provide
automated functionality to notify
vendors of payments that have been
offset by credit memos. Specify the
invoice number, invoice amount, offset
amount, payment amount and
payment date.
Execute_Payments_52 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Disburse
Core financial system must provide
automated functionality to capture
payment terms on obligations that are
different than those specified on the
associated vendor record.
Execute_Payments_53 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Apply Collection
Core financial system must provide FV Calculate Interest
automated functionality to define the Manage Supply Chain Entitlement
default for recording late payment
interest, i.e., to the same accounting
classification as the original payment
or to another specified accounting
classification in the same fund as the
original payment.
Execute_Payments_54 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Manage Supply Chain Entitlement
Core financial system must provide
automated functionality to select and
process warehoused invoices for
manual payment.
3/2/2009 Business Transformation Agency Page 182 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_55 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Apply Collection
Core financial system must provide FV Calculate Interest
automated functionality to query Manage Supply Chain Entitlement
disbursement data. Parameters
include accounting period range,
disbursement type(s) to be included.
Provide an option to exclude credit
card transactions. Result is the total
number of payments made on time by
disbursement type. Query returns total
number of on-time and late payments
made based on due date.
Execute_Payments_56 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Manage Supply Chain Entitlement
Core financial system must provide Monitor Contract or Order
automated functionality to capture the Performance
following additional information for
Intra-governmental Payment and
Collection (IPAC) transactions:
• Sender/originator TAS
• Sender ALC
• Sender Standard General Ledger
(SGL) account
• Sender BETC
• Sender DO symbol
• Sender DUNS number
• Sender DUNS+4 number
• Customer/receiver TAS
• Customer ALC
• Customer SGL account
• Customer DUNS number
• Customer DUNS+4 number
• Customer BETC
• Customer Department Code.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_57 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Monitor Contract or Order
Core financial system must provide Performance
automated functionality to capture the
following additional information with
IPAC reclassifications:
• Original DO symbol
• Voucher number.
Execute_Payments_58 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Collect
Core financial system must provide Disburse
automated functionality to capture
SGL comments with IPAC
disbursement and collection
transactions.
Execute_Payments_59 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Apply Collection
Core financial system must provide FV Calculate Interest
automated functionality to export a Manage Supply Chain Entitlement
bulk file in the currently required
format for uploading the following
interagency transactions to IPAC:
• Payment
• Collection
• Adjustment
• Zero dollar
• SGL posting.
Execute_Payments_6 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Manage General Ledger
Core financial system must provide Post to General Ledger
automated functionality to record
payment transactions from other
systems, such as payroll and travel.
Identify whether or not disbursement
has already been made, and record
the United States Standard General
Ledge (USSGL) prescribed general
ledger entries. Schedule those
disbursements not already made for
payment through the Core financial
system.
3/2/2009 Business Transformation Agency Page 184 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_60 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory CSE Disburse
Core financial system must provide FV Manage Liabilities
automated functionality to record Manage Supply Chain Entitlement
vendor credit memoranda as accounts Post to General Ledger
receivable or negative accounts
payable.
Execute_Payments_61 To support the Disbursing process, the OFFM-NO-0106,PMD FFMIA Mandatory FV Manage Execution Fund Account
Core financial system must provide
automated functionality to, for
payments that reference obligations in
cancelled funds, the system must
bring forward accounting and non-
financial information from the original
obligation document to an invoice in
the current year.
Execute_Payments_62 To add value to the Disbursing OFFM-NO-0106,PMD FFMIA Value Added CSE Manage Supply Chain Entitlement
process, the Core financial system
should provide automated functionality
to calculate payments to foreign
vendors based on current exchange
rates.
Execute_Payments_63 To add value to the Disbursing OFFM-NO-0106,PMD FFMIA Value Added FV Create Electronic Fund Transfer File
process, the Core financial system Validate Ready to Pay File Information
should provide automated functionality
to generate foreign payment file
formats, including International Direct
Deposit (IDD).
Execute_Payments_64 To support the payment process, the JFMIPSR-02-02,Pg35 FFMIA Mandatory FV Validate Customer Information
agency's single integrated financial
management system must access the
contractor's nine digit, numeric TIN
and DUNS identification.
Execute_Payments_65 To support the payment process, the JFMIPSR-02-02,Pg35 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must provide an
indicator (e.g., Y/N) as to whether
payments to the contractor are exempt
from Electronic Fund Transfer (EFT).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_66 To support the payment process, the JFMIPSR-02-02,Pg35 FFMIA Mandatory FV Create Electronic Fund Transfer File
agency's single integrated financial Validate Ready to Pay File Information
management system must provide
access to the following information
related to an EFT payment
• contract number and all associated
delivery order numbers or task order
numbers (including modification
number, if any); PO number (including
modification number, if any); Blanket
Purchase Agreement (BPA) number
and all associated BPA call numbers
(including modification number, if any);
name and remittance address;
• signature, title, and telephone
number of the contractor official
authorized to provide EFT
information;
• name, address, and nine-digit routing
and transit number (RTN) of the
contractor's financial agent;
• contractor's account number and
type of account (checking, savings, or
lockbox);
• the Fedwire Transfer System
telegraphic abbreviation of the
contractor's financial agent; and
• the name, address, telegraphic
abbreviation, and nine-digit RTN of the
financial institution receiving the wire
transfer payment if the contractor's
financial agent is not connected
directly to the Fedwire Transfer
System online.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_67 To support the payment process, the JFMIPSR-02-02,Pg35,36 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must access the
following information related to the
contract:
• contract number and all associated
delivery order numbers or task order
numbers (including modification
number, if any); Purchase Order (PO)
number (including modification
number, if any); BPA number and all
associated BPA call numbers
(including modification number, if
any)
• award date;
• obligating document number (if
different from contract number);
• contractor name and address,
including any previous company
name(s) used for the particular
contract;
• contract administration office;
• payment office;
• product or service description;
• unit of measure;
• unit price;
• extended price;
• quantity;
• payment terms and conditions (e.g.,
discount terms, applicable payment
clauses, withhold indicator, withhold
percentage, etc.);
• payment type (e.g., advance pay,
progress pay, or partial pay);
• accounting information;
• names of government-designated
receiving, certifying, and acceptance
officials;
• variance amount or percentage
Execute_Payments_68 To support the payment process, the JFMIPSR-02-02,Pg36 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial
management system must provide
access to a protest decision that
resulted in the award of costs.
3/2/2009 Business Transformation Agency Page 187 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_69 To support the payment process, the JFMIPSR-02-02,Pg36 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial
management system must access the
specified duration of land rights
acquired.
Execute_Payments_7 To support the payment process, the JFMIPSR-02-02,Pg42,43 FFMIA Mandatory FV Establish Customer Information
agency's single integrated financial Validate Customer Information
management system must provide
access to the following information for
purchase card payments:
• card number;
• accounting data associated with card
number;
• FY;
• appropriation/Treasury fund symbol;
• organization code;
• cost center;
• object class;
• project code;
• program code; and
• individual name/office name of
cardholder.
Execute_Payments_70 To support the payment process, the JFMIPSR-02-02,Pg36 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial
management system must access any
restrictions on the use or convertibility
of general property, plant and
equipment (PP&E) acquired, e.g., land
donated to an agency for its use with
the provision that if the agency ceases
operations at that location, the land
would revert back to the donor.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_71 To support the payment process, the JFMIPSR-02-02,Pg36 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial
management system must provide
access to the following required
information associated with the
payment for PP&E acquired under
lease
• lease agreement and terms;
• amount of lease; and
• discount rate (if a lease).
Execute_Payments_72 To support the payment process, the JFMIPSR-02-02,Pg36 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial
management system must access the
costs and asset identifier(s)
associated with the cleanup of PP&E.
Execute_Payments_73 To support the payment process, the JFMIPSR-02-02,Pg36 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial
management system must access the
asset identifier and/or project/program
code and asset category (e.g., national
defense assets, multi-use heritage
assets, and investments in non-
Federal property) associated with the
payment.
3/2/2009 Business Transformation Agency Page 189 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_74 To support the payment process, the JFMIPSR-02-02,Pg37 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial
management system must access the
following information associated with
acquisitions related to software
development
• total acquisition costs by line item
description of phase (e.g., completion
of conceptual formulation, design, and
testing);
• transaction purpose (e.g., acquisition,
data conversion, or repair);
• asset identifier or associated
project/program; and
• elements of products and services
acquired, e.g., training, licenses, and
manuals.
Execute_Payments_75 To support the payment process, the JFMIPSR-02-02,Pg37 FFMIA Mandatory CSE Monitor Payment
agency's single integrated financial JFMIPSR-02-02,Pg37
management system must access
assignment of claim information, as in
the case of a bankruptcy or court
ordered restructuring, to ensure
payment is made in accordance with
the assignment.
Execute_Payments_76 To support the payment process, the JFMIPSR-02-02,Pg37 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial JFMIPSR-02-02,Pg37 Performance
management system must access the
contract terms regarding delivery or
constructive delivery.
Execute_Payments_77 To support the payment process, the JFMIPSR-02-02,Pg37 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial JFMIPSR-02-02,Pg37 Performance
management system must access the
advance/prepayment terms associated
with a contract financing agreement.
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Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_78 To support the payment process, the JFMIPSR-02-02,Pg37 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial
management system must provide
access to the bill, invoice, or written
request for payment.
Execute_Payments_79 To support the payment process, the JFMIPSR-02-02,Pg37,38 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must access the
following proper invoice information
• name and address of contractor;
• contract number and all associated
delivery order numbers or task order
numbers (including modification
number, if any); PO number (including
modification number, if any); BPA
number and all associated BPA call
numbers (including modification
number, if any);
• description of products or services for
each item;
• quantity for each item;
• unit of measure for each item;
• unit price for each item;
• extended price for each item;
• total invoice amount;
• shipping terms;
• payment terms;
• name and address of contractor
official to whom payment is to be
sent;
• name, title, phone number, and
mailing address of person to notify if
invoice is defective;
• invoice date;
• invoice receipt date;
• proper invoice date;
• proper invoice receipt date;
• transportation costs;
• prompt payment terms;
• vendor invoice number; and
• proper invoice acceptance date.
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Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_8 To support the payment process, the JFMIPSR-02-02,Pg43,44 FFMIA Mandatory FV Manage General Ledger
agency's single integrated financial
management system must support the
following pre-audit verifications
• contract number is valid, and payee
name is correct;
• required administrative authorizations
for the procurement and approvals for
payment were obtained (names, titles,
and phone numbers);
• Taxpayer Identification Number (TIN)
or payee ID number provided;
• payment is not a duplicate payment;
• delivered items or services are in
accordance with the contract
(quantities, prices, and amounts);
• payment amount is in accordance
with the contract (including any
adjustments);
• payment tracking control number,
i.e., the number that links the invoice
to the government payment;
• description of items and services,
quantity, and price on the invoice
match the same elements in the
contract to ensure that the correct
contract/order number has been cited
by the vendor, the correct obligation
charged, and only contracted
items/services and quantities are paid
for;
• cost effective discounts have been
taken;
• all applicable deductions were made
and credited to the proper account in
the correct amount;
• receipt, acceptance and payment are
matched to funding source(s) in
accordance with the contract; and
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_80 To support the payment process, the JFMIPSR-02-02,Pg38 FFMIA Mandatory CSE Monitor Payment
agency's single integrated financial
management system must provide an
indicator to mark whether an invoice
has been paid (including Treasury
schedule and trace number).
Execute_Payments_81 To support the payment process, the JFMIPSR-02-02,Pg38 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must access the
estimated cost of work completed by a
contractor for facilities or equipment
constructed or manufactured by
contractors in accordance with
contract specifications.
Execute_Payments_82 To support the payment process, the JFMIPSR-02-02,Pg38 FFMIA Mandatory CSE Manage Supply Chain Entitlement
agency's single integrated financial
management system must access the
following information from the
receiving report
• contract number and all associated
delivery order numbers or task order
numbers (including modification
number, if any); PO number (including
modification number, if any); BPA
number and all associated BPA call
numbers (including modification
number, if any);
• description of products delivered or
services performed;
• quantity of items delivered;
• unit of measure;
• date products delivered, or dates
from/to services performed;
• date products received; and
• signature, printed name, phone
number, and mailing address of
receiving official.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_83 To support the payment process, the 5CFRVol3,ChIII,Pt1315 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial JFMIPSR-02-02,Pg39 Performance
management system must access the
following acceptance information
• contract number and all associated
delivery order numbers or task order
numbers (including modification
number, if any); PO number (including
modification number, if any); BPA
number and all associated BPA call
numbers (including modification
number, if any);
• product or service description;
• unit of measure;
• delivery/performance schedule;
• quantities accepted;
• quantity rejected;
• date rejected (returned);
• date products delivered or dates
from/to services performed;
• receipt date;
• acceptance of products and services
date;
• progress payment approval date;
• signature (or electronic alternative) of
acceptance official;
• name, title, phone number, and
mailing address of acceptance official;
and
• interest calculation date in
accordance with Title 5, Part 1315 of
the Code of Federal Regulations
(CFR).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_84 To support the payment process, the JFMIPSR-02-02,Pg39 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must access the
following information associated with
final acceptance at closeout relative to
final payment
• date of acceptance;
• evidence of performance (e.g.,
receiving report approved by
designated official); and
• receipt of products and services.
Execute_Payments_85 To support the payment process, the JFMIPSR-02-02,Pg39,40 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must provide
notification that receipt and
acceptance of products/services has
occurred, title has passed, terms of
the contract have been met, or
progress under the contract has been
made for a contract financing
payment.
Execute_Payments_86 To support the payment process, the JFMIPSR-02-02,Pg40 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must access the
acquisition cost of each item and the
proper accounting classification.
Execute_Payments_87 To support the payment process, the JFMIPSR-02-02,Pg40 FFMIA Mandatory CSE Disburse
agency's single integrated financial FV Monitor Contract or Order
management system must provide Performance
evidence of performance indicator if
payment was made prior to
performance in accordance with the
fast or advance payment clause.
Execute_Payments_88 To support the payment process, the JFMIPSR-02-02,Pg40 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must provide
access to information on the history of
contractor deficiencies to determine if
fast pay abuse exists.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_89 To support the payment process, the JFMIPSR-02-02,Pg40 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must access the
contract number and all associated
delivery order numbers or task order
numbers (including modification
number, if any); PO number (including
modification number,
if any); BPA number and all associated
BPA call numbers (including
modification number, if any);
• contractor invoice number;
• total invoice amount; and
• name and address of contractor
official to whom payment is to be sent.
Execute_Payments_9 To support the payment process, the JFMIPSR-02-02,Pg44 FFMIA Mandatory FV Obtain Payee's Signature
agency's single integrated financial
management system must verify that
the appropriate government officials
have signed the appropriate form
authorizing payment.
Execute_Payments_90 To support the payment process, the JFMIPSR-02-02,Pg40 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial FV Performance
management system must access the Obtain Payee's Signature
name, signature, and phone number of
financial approving and certifying
officers for a voucher.
Execute_Payments_91 To support the payment process, the JFMIPSR-02-02,Pg40 FFMIA Mandatory FV Manage Execution Fund Account
agency's single integrated financial
management system must access the
appropriation or fund symbol for each
voucher.
Execute_Payments_92 To support the payment process, the JFMIPSR-02-02,Pg40 FFMIA Mandatory CSE Maintain Accounts Receivable
agency's single integrated financial FV Balances
management system must provide Manage Supply Chain Entitlement
partial payment indicator.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_93 To support the payment process, the JFMIPSR-02-02,Pg40 FFMIA Mandatory CSE Finalize Acceptance for Other Goods
agency's single integrated financial and Services
management system must provide the Manage Supply Chain Entitlement
ability to recognize, for an invoice, that
supplies or services have been
received and accepted.
Execute_Payments_94 To support the payment process, the JFMIPSR-02-02,Pg40 FFMIA Mandatory CSE Distribute Payment
agency's single integrated financial FV Monitor Contract or Order
management system must provide the Performance
ability to make payment without an Schedule Payment
invoice based on the contract
schedule of payment.
Execute_Payments_95 To support the payment process, the JFMIPSR-02-02,Pg40,41 FFMIA Mandatory FV Perform Collection and Disbursement
agency's single integrated financial
management system must access the
following information associated with
the payment of an asset
• asset identifier code(s);
• total asset or improvement costs,
broken out by land or
structures/buildings (if possible and
significant);
• category of PP&E (e.g., heritage
assets, multi-use assets, general
PP&E, stewardship);
• quantity.
Execute_Payments_96 To support the payment process, the JFMIPSR-02-02,Pg41 FFMIA Mandatory CSE Monitor Payment
agency's single integrated financial FV Schedule Payment
management system must provide the
capability to flag payments for
accelerated/special processing.
Execute_Payments_97 To support the payment process, the JFMIPSR-02-02,Pg41 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must identify
project(s) associated with a payment.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Execute_Payments_98 To support the payment process, the JFMIPSR-02-02,Pg41 FFMIA Mandatory CSE Monitor Contract or Order
agency's single integrated financial Performance
management system must match
receipt, acceptance and payment to
funding source(s) in accordance with
contract.
Execute_Payments_99 To support the payment process, the JFMIPSR-02-02,Pg41 FFMIA Mandatory CSE Manage Execution Fund Account
agency's single integrated financial FV Monitor Contract or Order
management system must provide the Performance
total amount paid and the amount of
funds remaining for each contract,
delivery order, task order, and BPA
call.
Federal_Employment_Related_Retire The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
ment_Systems_1 benefits application information store Separate or Terminate Human
data requirements for Federal Resources
employment related retirement by Sustain Human Resources
capturing the date of final separation.
Federal_Employment_Related_Retire The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
ment_Systems_2 benefits application information store Manage Human Resources
data requirements for Federal Compensation and Reimbursements
employment related retirement by Separate or Terminate Human
capturing the lump sum (refund of Resources
contributions) distributions versus Sustain Human Resources
annuity distributions.
Federal_Employment_Related_Retire The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
ment_Systems_3 benefits application information store Manage Human Resources
data requirements for Federal Compensation and Reimbursements
employment related retirement by Separate or Terminate Human
capturing the annuity selection (e.g., Resources
self-only, self and reduced survivor, Sustain Human Resources
self and maximum survivor).
Federal_Employment_Related_Retire The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
ment_Systems_4 benefits application information store Separate or Terminate Human
data requirements for Federal Resources
employment related retirement by Sustain Human Resources
capturing the spouse's name, date of
birth, social security number and date
of marriage when applicable.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Federal_Employment_Related_Retire The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
ment_Systems_5 benefits application information store Separate or Terminate Human
data requirements for Federal Resources
employment related retirement by Sustain Human Resources
capturing the present marital status.
Federal_Employment_Related_Retire The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
ment_Systems_6 benefits application information store Manage Human Resources
data requirements for Federal Compensation and Reimbursements
employment related retirement by Separate or Terminate Human
capturing the name, date of birth, Resources
social security number and dates of Sustain Human Resources
marriage and divorce of former
spouses who have a court ordered
annuity.
Federal_Employment_Related_Retire The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
ment_Systems_7 benefits application information store Manage Human Resources
data requirements for Federal Compensation and Reimbursements
employment related retirement by Separate or Terminate Human
capturing the percentage or dollar Resources
amount of court ordered former Sustain Human Resources
spouse annuity.
Federal_Employment_Related_Retire The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
ment_Systems_8 benefits application information store Manage Human Resources
data requirements for Federal Compensation and Reimbursements
employment related retirement by Separate or Terminate Human
capturing the highest pay scale (grade) Resources
level or amount of highest salary and Sustain Human Resources
related dates.
Federal_Employment_Related_Retire The benefit system must support the JFMIPSR-01-01,pg44 FFMIA Mandatory PV Manage Benefits
ment_Systems_9 benefits application information store Manage Human Resources
data requirements for Federal Compensation and Reimbursements
employment related retirement by Separate or Terminate Human
capturing the voluntary separation Resources
monetary incentive. Sustain Human Resources
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Federally_Administered_Retirement_S The benefit system must capture the JFMIPSR-01-01,pg43 FFMIA Mandatory PV Manage Benefits
ystems_1 effective date of retirement if the Manage Human Resources
system is a Federally administered Compensation and Reimbursements
retirement system. Separate or Terminate Human
Resources
Sustain Human Resources
Federally_Administered_Retirement_S The benefit system must capture claim JFMIPSR-01-01,pg43 FFMIA Mandatory PV Manage Benefits
ystems_2 holder and or claimant dependency Separate or Terminate Human
information (e.g., children, parents) if Resources
the system is a Federally administered Sustain Human Resources
retirement system.
Federally_Administered_Retirement_S The benefit system must capture JFMIPSR-01-01,pg43 FFMIA Mandatory PV Manage Benefits
ystems_3 dates of creditable employment of the Manage Human Resources
claim holder (and military service when Compensation and Reimbursements
used in determining eligibility and the Separate or Terminate Human
amount of benefits) if the system is a Resources
Federally administered retirement Sustain Human Resources
system.
Federally_Administered_Retirement_S The benefit system must capture JFMIPSR-01-01,pg43 FFMIA Mandatory PV Manage Benefits
ystems_4 historical earnings data (e.g., previous Manage Human Resources
annual wages and salary) of the claim Compensation and Reimbursements
holder that used required for Separate or Terminate Human
determining eligibility or the amount of Resources
benefit if the system is a Federally Sustain Human Resources
administered retirement system.
Federally_Administered_Retirement_S The benefit system must capture total JFMIPSR-01-01,pg43 FFMIA Mandatory PV Manage Benefits
ystems_5 participant and employer contributions Manage Human Resources
to the retirement plan made on behalf Compensation and Reimbursements
of the participant if the system is a Separate or Terminate Human
Federally administered retirement Resources
system.
Federally_Administered_Retirement_S The benefit system should capture JFMIPSR-01-01,pg44 FFMIA Value Added PV Manage Benefits
ystems_6 current balance of vested employee
and employer contributions if the
system is a Federally administered
retirement system.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Federally_Administered_Retirement_S The benefit system should capture JFMIPSR-01-01,pg44 FFMIA Value Added PV Manage Benefits
ystems_7 other names under which the claim Sustain Human Resources
holder has used (such as maiden
name) if the system is a Federally
administered retirement system.
Federally_Administered_Retirement_S The benefit system should capture JFMIPSR-01-01,pg44 FFMIA Value Added PV Manage Benefits
ystems_8 phone number of claimant if the Sustain Human Resources
system is a Federally administered
retirement system.
Federally_Administered_Retirement_S The benefit system should capture JFMIPSR-01-01,pg44 FFMIA Value Added PV Manage Benefits
ystems_9 other unique identifying numbers if the Sustain Human Resources
system is a Federally administered
retirement system.
Financial_Reporting_1 To support the Financial Reporting OFFM-NO-0106,GLG FFMIA Mandatory FV Prepare Final Period End or On
process, the Core financial system Demand Financial Statement
must provide automated functionality
to generate the following consolidated
agency financial statements:
• Balance Sheet
• Statement of Net Cost
• Statement of Changes in Net
Position
• Statement of Budgetary Resources
• Statement of Financing
• Statement of Custodial Activity (if
applicable).
Parameter is the accounting period
end date. Reports are to be generated
from the general ledger account
balances and attributes cross walked
in accordance with the USSGL
Crosswalks to Standard External
Reports. Results are reports in
accordance with the current OMB
Bulletin on Form and Content of
Agency Financial Statements.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_10 To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Capture Financial Transaction Report
Reporting process, the Core financial
system must provide automated
functionality to generate the FMS 224
Transaction Detail Report. Parameter
is the accounting period. Result is a
report listing the detailed transactions
supporting each TAS total reported in
each section of the FMS 224. Detailed
transactions must include:
• Agency Location Codes (ALC)
• Treasury Account Symbol (TAS)
• Transaction amount
• Confirmation date
• Transaction document number or
Treasury document number.
Separate report totals for
disbursement and receipt activity by
ALC and TAS must be provided.
Financial_Reporting_11 To meet Ad Hoc Query requirements, OFFM-NO-0106,TLJ FFMIA Mandatory FV Perform Financial Reporting
the Core financial system must deliver
an integrated ad hoc query capability
to support agency access to and
analysis of system maintained
financial data.
Financial_Reporting_12 To meet Ad Hoc Query requirements, OFFM-NO-0106,TLJ FFMIA Mandatory FV Perform Financial Reporting
the Core financial system must deliver
the capability to preview a query, form,
report, or other result before printing.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_13 To support the Document Referencing OFFM-NO-0106,SMC FFMIA Mandatory FV Perform Financial Reporting
and Modification process, the Core
financial system must provide
automated functionality to query
documents. Parameter includes any
document number. Result is a list of all
document numbers in the document's
processing chain with document
statuses and balances at the
document level. Drill-down from each
document number to its document
details (e.g., vendor/customer name,
description and amount).
Financial_Reporting_14 The system must allow the reporting DoDFMRVol6B,Ch2,Sub020102 DFMIR Mandatory FV Request, Collect, and Analyze
entity, who is primarily responsible, the Narrative and or Footnote Information
ability to prepare the narrative
explanation statements to the notes.
When comparative statements are
required, the reporting entity shall
explain in the notes significant year-to-
year changes in amounts reported on
lines of the Principal Statements.
Financial_Reporting_15 To meet Ad Hoc Query requirements, OFFM-NO-0106,TLJ FFMIA Mandatory FV Perform Financial Reporting
the Core financial 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.
Financial_Reporting_16 To meet Ad Hoc Query requirements, OFFM-NO-0106,TLJ FFMIA Mandatory FV Perform Financial Reporting
the Core financial system must
process submitted queries and queue
output on-line for access by authorized
users.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_17 To meet Ad Hoc Query requirements, OFFM-NO-0106,TLJ FFMIA Mandatory FV Perform Financial Reporting
the Core financial system must
distribute query results or notifications
of online query result availability to pre-
defined individuals or groups.
Financial_Reporting_18 To meet Ad Hoc Query requirements, OFFM-NO-0106,TLJ FFMIA Mandatory FV Perform Financial Reporting
the Core financial system must deliver
run-time controls to prevent "run-away"
queries and to restrict very large data
download requests.
Financial_Reporting_19 To meet Ad Hoc Query requirements, OFFM-NO-0106,TLJ FFMIA Mandatory FV Perform Financial Reporting
the Core financial system must deliver
the capability to display graphical
output on the desktop with dynamic
report reformatting.
Financial_Reporting_2 To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Capture Financial Transaction Report
Reporting process, the Core financial
system must provide automated
functionality to Generate the FMS 224
Report. Parameter is the accounting
period. Result is the Financial
Management Service (FMS) 224,
Statement of Transactions, for non-
Governmentwide Accounting (GWA)
reporting Agency Location Code
(ALC's). Generate the report in both
hard copy and electronic formats
required by the Department of the
Treasury.
Financial_Reporting_20 To meet Ad Hoc Query requirements, OFFM-NO-0106,TLJ FFMIA Mandatory FV Perform Financial Reporting
the Core financial system must deliver
the capability to download selected
query data. Reformat downloaded
query information for direct access by
common desktop applications (e.g.,
spreadsheet, American Standard
Code for Information Interchange
(ASCII) text, "," delimited).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_21 To meet Ad Hoc Query requirements, OFFM-NO-0106,TLJ FFMIA Mandatory FV Perform Financial Reporting
the Core financial system must deliver
the following ad hoc query interface
features:
• Graphical display of data sources
• The ability to "point and click" on
selectable table, data, and link objects
for inclusion in a custom query, and
• An active data dictionary to provide
users with object definitions
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_22 To support the Financial Reporting OFFM-NO-0106,GLG FFMIA Mandatory FV Capture Financial Transaction Report
process, the Core financial system
must provide automated functionality
to generate a transaction register
report. Parameters are: accounting
period, transaction date range, or
system date range. Result is a report
displaying the following data elements
for each transaction posted during the
accounting period or date range
specified:
• Fiscal year
• TAS
• Internal fund code
• Document number
• Transaction number
• Transaction date
• System date
• System time
• Entry user ID
• Debit account number(s)
• Debit amount(s)
• Credit account number(s)
• Credit amount(s)
• Object class
• United States Standard General
Ledger (USSGL) attribute values.
Provide an option to group
transactions at the TAS, internal fund,
or organization level. Transactions
which occur from a single posting
event must be grouped together. The
report must include headings for each
data element displayed. The report
must include all transactions in all
funds that occurred within the
accounting period specified.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_23 To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Capture Financial Transaction Report
Reporting process, the Core financial
system must provide automated
functionality to generate the FMS
Partial 224 Report. Parameters are the
ALC Business Activity, GWA Reporter
Category, and accounting period.
Result is the FMS Partial 224 for
transactions associated with the ALC's
Business Activity (Intra-governmental
Payments and Collections (IPAC),
CA$HLINK II, Treasury Disbursing
Office (TDO) Payments) and not
reported through the GWA system,
and Reclassification transactions.
Generate the report in both hard copy
and electronic formats required by the
Department of Treasury.
Financial_Reporting_24 To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Capture Financial Transaction Report
Reporting process, the Core financial
system must provide automated
functionality to generate the
SF1219/1220 statements. Parameter
is accounting period. Result is SF
1219/1220, Statement of
Accountability/Transactions in both
hard copy and electronic formats
required by the Department of
Treasury.
Financial_Reporting_25 To meet Ad Hoc Query requirements, OFFM-NO-0106,TLJ FFMIA Mandatory FV Request, Collect, and Analyze
the Core financial system must deliver Narrative and or Footnote Information
capability to access current year and
historical financial data.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_26 To add value to the Ad Hoc Query OFFM-NO-0106,TLJ FFMIA Value Added FV Perform Financial Reporting
functionality, the Core financial system
should deliver a "dashboard" reporting
capability that can be used to
continuously display agency-defined
performance metrics on a manager's
desktop (e.g., a graphical view of the
agency's budget status).
Financial_Reporting_27 To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Capture Financial Transaction Report
Reporting process, the Core financial
system must provide automated
functionality to generate the Partial
224 Transaction Detail Report.
Parameter is the accounting period.
Result is a report listing the detailed
transactions supporting each TAS total
reported in each section of the Partial
224. Detailed transactions must
include:
• ALC
• TAS
• Transaction amount
• Confirmation date
• Transaction document number or
Treasury document number.
Separate report totals for
disbursement and receipt activity by
ALC and TAS must be provided.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_28 To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Capture Financial Transaction Report
Reporting process, the Core financial
system must provide automated
functionality to generate a Partial 224
Exception Report. Parameter is
accounting period. Result is a list of
the FBWT transactions that were
posted to an ALC, but are ineligible for
inclusion on the P224 based on the
ALC's business activity. Transactions
must include:
• ALC
• TAS
• Transaction amount
• Confirmation date
• Document number.
Financial_Reporting_29 To support the Reconciliation and OFFM-NO-0106,FBC FFMIA Mandatory FV Capture Financial Transaction Report
Reporting process, the Core financial
system must provide automated
functionality to generate the Cash
Forecasting Report. Result is a report
with payment and deposit amounts at
a detail suitable for reporting large
dollar notifications as described in I
Treasury Financial Manual (TFM) -6-
8500, Cash Forecasting
Requirements.
Financial_Reporting_3 To support the Financial Reporting DoDFMRVol6A,Ch1,Sub010202 DFMIR Mandatory FV Create Draft Period End or On
process, the Core financial system Demand Financial Statement
must provide automated functionality
to generate Financial reports which
result from an accounting and
budgeting system that is an integral
part of its total financial management
system and one that contains
sufficient discipline, internal controls
and reliable data. In addition,
interfaces with both logistic and
acquisition systems should be
provided
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_30 Agencies shall provide information to DoDFMRVol6A,Ch1,Sub010205 FFMIA Mandatory FV Perform Financial Reporting
address the restatement of financial OMBCIRA-136,SecII.4.10
statements due to material errors in a
separate note entitled "Restatements."
When DoD Components discover
errors or identify changes required to
be made to information previously
reported, an amended report shall be
prepared that clearly identifies the
material error corrected. The
statement shall be clearly identified as
an "Amended Report.
Financial_Reporting_31 To support the Financial Reporting OFFM-NO-0106,GLG FFMIA Mandatory FV Capture Financial Transaction Report
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.
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Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_32 To support the Financial Reporting OFFM-NO-0106,GLG FFMIA Mandatory FV Perform Financial Reporting
process, the Core financial system
must provide automated functionality
to ensure consistency between the
data sources used to generate internal
and external financial reports for the
same accounting period. The following
relationships must be maintained:
• The beginning and ending balances
and total debit and credit activity
reported on the Standard Trial Balance
must equal the beginning and ending
balances and total debit and credit
activity reported on the FACTS I and
FACTS II trial balances.
• The debit and credit activity reported
on the Transaction Register must
equal the debit and credit activity
reported on all of the trial balances.
• The system-generated FACTS I
transfer file must agree with the
system-generated Balance Sheet,
Statement of Net Cost, and Statement
of Changes in Net Position
• see 02.01.192-2 for balance of
language.
• The system-generated FACTS II
transfer file must agree with the
system-generated Statement of
Budgetary Resources and the SF-133.
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Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_33 To support the Financial Reporting OFFM-NO-0106,GLG FFMIA Mandatory FV Perform Financial Reporting
process, the Core financial system
must provide automated functionality
to validate FACTS I and FACTS II data
prior to submission of the FACTS I
and FACTS II ATBs and the
Governmentwide Financial Report
System (GFRS) report to Treasury's
FMS. Provide the option to run
validation edits on demand.
Financial_Reporting_34 To support the Financial Reporting OFFM-NO-0106,GLG FFMIA Mandatory FV Perform Financial Reporting
process, the Core financial system
must provide automated functionality
to customize agency financial
statement formats by adding or
deleting line items, changing the name
of line items, inserting additional
subtotals, or modifying account
crosswalks through table updates or
report writing capability.
Financial_Reporting_35 To support the Financial Reporting OFFM-NO-0106,GLG FFMIA Mandatory FV Assemble Certified Financial
process, the Core financial system Statement Package
must provide automated functionality
to generate reclassified consolidated
agency financial statements for input
to GFRS in accordance with current
TFM Agency Reporting Requirements
for the Financial Report of the United
States Government and the USSGL
Crosswalks to the Closing Package.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_36 To support the Financial Reporting OFFM-NO-0106,GLG FFMIA Mandatory FV Assemble Certified Financial
process, the Core financial system Statement Package
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 General Ledger
(GL) account balances to the
individual balances by TAS, and to
detailed GL transactions.
Financial_Reporting_37 To add value to the Ad Hoc Query OFFM-NO-0106,TLJ FFMIA Value Added FV Perform Financial Reporting
functionality, the Core financial system
should deliver the capability to
optimize queries.
Financial_Reporting_38 To support the Financial Reporting DoDFMRVol6B,Ch1,Sub0105 DFMIR Mandatory FV Assemble Certified Financial
process, the Core financial system Statement Package
must provide automated functionality
to generate annual audited financial
statements for the period ending on
September 30 of each fiscal year; and
the quarterly unaudited financial
statements for periods ending
December 31, March 31, and June 30
of each fiscal year.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_39 To support the Financial Reporting DoDFMRVol6B,Ch1,Sub010701 DFMIR Mandatory FV Assemble Certified Financial
process, the annual audited financial Statement Package
statements shall be comprised of nine
major sections. The nine major
sections and the sequence of their
presentation are as follows: A. Agency
Head Message; B. Management's
Discussion and Analysis (MD&A); C.
Principal Statements; D. Notes to the
Principal Statements; E. Supporting
Consolidating/Combining Statements;
F. Required Supplementary
Stewardship Information; G. Required
Supplementary Information; H. Other
Accompanying Information; I. Audit
Opinion.
Financial_Reporting_4 To support the Financial Reporting DoDFMRVol6A,Ch1,Sub010203 DFMIR Mandatory FV Capture Financial Transaction Report
process, the Core financial system
must provide automated functionality
to generate financial reports and
underlying financial system which shall
report on the total operations of the
reporting entity and shall comply with
the policies and procedures and
related requirements as implemented
in this regulation.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_40 Unless otherwise specified in the DoDFMRVol13,Ch1,Sub0110 FFMIA Mandatory FV Request, Collect, and Analyze
transition instructions section of a new DoDFMRVol6B,Ch10,Sub100301 Narrative and or Footnote Information
FASAB standard, for all changes in OMBCIRA-136,SecII.4.5
accounting principles that would have OMBCIRA-136,SecII.4.5
resulted in a change to prior period OMBCIRA-136,SecII.4.5
financial statements: (a) The OMBCIRA-136,SecII.4.5
cumulative effect of the change on OMBCIRA-136,SecII.4.5
prior periods should be reported as a SFFAS21,12
"change in accounting principle." The
adjustment should be made to the
beginning balance of cumulative
results of operations in the statement
of changes in net position for the
period that the change is made. (b)
Prior period financial statements
presented for comparative purposes
should be presented as previously
reported; and (c) The nature of the
changes in accounting principle and its
effect on relevant balances should be
disclosed in the current period.
Financial statements of subsequent
periods need not repeat the
disclosure. (A change in accounting
principle is a change from one
generally accepted accounting
principle to another one that can be
justified as preferable. For the
purposes of this standard, changes in
accounting principles also include
those occasioned by the adoption of
new federal financial accounting
standards).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_41 When errors are discovered after the DoDFMRVol13,Ch1,Sub0111 FFMIA Mandatory FV Request General Ledger Closing Pro
issuance of financial statements, and if OMBCIRA-136,SecII.4.5 Forma Entries
the financial statements would be OMBCIRA-136,SecII.4.5 Request General Ledger Correcting
materially misstated absent correction OMBCIRA-136,SecII.4.5 Pro Forma Entries
of the errors, corrections should be SFFAS21,10
made as follows: (a) If only the current
period statements are presented, then
the cumulative effect of correcting the
error should be reported as a prior
period adjustment. The adjustment
should be made to the beginning
balance of cumulative results of
operations, in the statement of
changes in net position. (b) If
comparative financial statements are
presented, then the error should be
corrected in the earliest affected
period presented by correcting any
individual amounts on the financial
statements. If the earliest period
presented is not the period in which
the error occurred and the cumulative
effect is attributable to prior periods,
then the cumulative effect should be
reported as a prior period adjustment.
The adjustment should be made to the
beginning balance of cumulative
results of operations, in the statement
of changes in net position for the
earliest period presented. (c) The
nature of an error in previously issued
financial statements and the effect of
its correction on relevant balances
should be disclosed. Financial
statements of subsequent periods
need not repeat the disclosures. Prior
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_42 All agencies must provide Financial TFMVol1,Pt2,Ch4700,Sec4701 FFMIA Mandatory FV Perform Financial Reporting
Management Service (FMS) with Request General Ledger Closing Pro
required fiscal year-end data that will Forma Entries
be used to prepare the Financial
Report of the United States
Government (FR). All verifying
agencies (see Figure 1) must submit
their financial data using the Closing
Package process via Government
wide Financial Report System (GFRS)
and Federal Agencies' Centralized
Trial-Balance System (FACTS I). All
non-verifying agencies must submit
FACTS I Adjusted Trial Balance (ATB)
data and must complete GFRS Notes
and Other FR Data.
Financial_Reporting_43 The system shall report both entity SFFAS1,25 FFMIA Mandatory FV Perform Financial Reporting
assets (those assets which the
reporting entity has authority to use in
its operations) and "non-entity assets"
(those assets that are held by an entity
but are not available to the entity). An
example of non-entity assets are
customs duty receivables that the
Customs Service collects for the U.S.
government but has no authority to
spend. A similar example is federal
income tax receivable that the Internal
Revenue Service collects for the U.S.
government.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_44 The system shall recognize cash, SFFAS1,27 FFMIA Mandatory FV Manage Financial Assets and
including imprest funds as an asset. Liabilities
Cash consists of: (a) coins, paper
currency and readily negotiable
instruments, such as money orders,
checks, and bank drafts on hand or in
transit for deposit, (b) amounts on
demand deposit with banks or other
financial institutions and (c) foreign
currencies, which, for accounting
purposes, shall be translated into U.S.
dollars at the exchange rate on the
financial statement date.
Financial_Reporting_45 The system shall recognize that cash SFFAS1,30 FFMIA Mandatory FV Perform Financial Reporting
may be restricted. Restrictions are Post to General Ledger
usually imposed on cash deposits by
law, regulation, or agreement. Non-
entity cash is always restricted cash.
Entity cash may be restricted for
specific purposes. Such cash may be
in escrow or other special accounts.
Financial reports shall disclose the
reasons and nature of restrictions.
Financial_Reporting_46 An entity (and its accounting system) SFFAS1,67 FFMIA Mandatory FV Manage Investments
shall account for and report Post to General Ledger
investments in securities issued by the Request, Collect, and Analyze
U.S. Treasury or other federal entities Narrative and or Footnote Information
separately from investments in
securities issued by nonfederal
entities.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_47 For investments in market-based and SFFAS1,72 FFMIA Mandatory FV Manage Investments
marketable Treasury securities, the Request, Collect, and Analyze
market value of the investments shall Narrative and or Footnote Information
be disclosed. For purposes of
determining a market value,
investments shall be grouped by type
of security, such as marketable or
market-based Treasury securities. The
market value of investments in a group
is calculated by the market price of
securities of that group at the financial
reporting date multiplied by the
number of notes or bonds held at the
financial reporting date.
Financial_Reporting_5 DoD Components are responsible for DoDFMRVol6A,Ch1,Sub010204 DFMIR Mandatory FV Request, Collect, and Analyze
assuring that all appropriate Narrative and or Footnote Information
disclosures considered necessary for
fair presentation of their financial
position are included in the report.
Financial_Reporting_6 Comparative financial statements are OMBCIRA-136,SecII.4.1 FFMIA Mandatory FV Request, Collect, and Analyze
required. Information for the current Narrative and or Footnote Information
and preceding years should be
presented regardless of the type of
audit opinion rendered by the auditor.
Footnotes should contain the
information necessary for full
disclosure of both years.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Financial_Reporting_7 The DoD components/reporting DoDFMRVol6B,Ch2,Sub020503 DFMIR Mandatory FV Analyze Draft Period End or On
entities shall prepare quarterly interim DoDFMRVol6B,Ch2,Sub020508 Demand Financial Statement
and fiscal year-end comparative
statements. Also, the Balance Sheet,
Statement of Net Cost and the
Statement of Changes in Net Position
principal statements shall be prepared
as consolidated and consolidating
statements, net of intra-entity
transactions. The Statement of
Budgetary Resources and Statement
of Custodial Activity shall be prepared
as combined and combining
statements.
Financial_Reporting_8 The system must allow the DoDFMRVol6B,Ch10,Sub100101 DFMIR Mandatory FV Request, Collect, and Analyze
Department of Defense (DoD) Narrative and or Footnote Information
Components and reporting entities to
prepare quarterly and fiscal year end
comparative financial statements and
notes.
Financial_Reporting_9 To support the Financial Reporting OFFM-NO-0106,GLG FFMIA Mandatory FV Perform Financial Reporting
process, the Core financial system
must provide automated functionality
to export bulk transfer files for Federal
Agencies' Centralized Trial-Balance
System (FACTS) I and FACTS II
Adjusted Trial Balances (ATBs) to the
Department of Treasury's FMS
Forfeiture_Activities_1 The system must provide a unique JFMIPSR-99-4 FFMIA Mandatory MV Update Asset Record
identifier for the property that will
facilitate tracking through seizure,
holding, and disposition.
Forfeiture_Activities_2 The system must record in a timely JFMIPSR-99-4 FFMIA Mandatory MV Update Asset Record
manner, the date of seizure, the type
of property, the location where it was
seized, the storage location, owner(s)
if known, and any other entity involved
in the seizure.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Forfeiture_Activities_3 The system must timely and JFMIPSR-99-4 FFMIA Mandatory FV Post to General Ledger
accurately record the original assigned MV Update Asset Record
value and any subsequent updates to
the valuation.
Forfeiture_Activities_4 The system must timely record any JFMIPSR-99-4 FFMIA Mandatory FV Manage Liabilities
mortgage and claim liabilities against MV Post to General Ledger
each asset seized for forfeiture. Update Asset Record
Forfeiture_Activities_5 The system must be capable of JFMIPSR-99-4 FFMIA Mandatory MV Update Asset Record
obtaining the current information on
processing status of any abandoned
property or forfeited assets in the
database by use of any automated
query mechanism.
Forfeiture_Activities_6 The system must maintain information JFMIPSR-99-4 FFMIA Mandatory MV Update Asset Record
necessary to enable routine
verification of the legal authority for the
seizure. This information must include
the ability to verify that the agency
seizure or forfeiture criteria have been
observed.
Forfeiture_Activities_7 The system must maintain information JFMIPSR-99-4 FFMIA Mandatory MV Update Asset Record
necessary for prompt payment of
properly authorized and billed
services, and interact with the Core
Financial System to accomplish this
task.
Forfeiture_Activities_8 The system must support the JFMIPSR-99-4 FFMIA Mandatory FV Post to General Ledger
recording and capture of all MV Update Asset Record
appropriate costs of the forfeiture
process on a basis consistent with the
type of property.
Fund_Analysis_1 To support the Funds Control/Funds OFFM-NO-0106,FME FFMIA Mandatory FV Update Chart of Accounts and SFIS
Availability Editing activity, the Core Attribute and Pro Forma Entries and
financial system must provide Calendar
automated functionality to capture
accounting classification information
on commitments, obligations,
advances, and expenditures at the
accounting line item level.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_10 To add value to the Budget Planning OFFM-NO-0106,FMA FFMIA Value Added CSE Monitor and Improve Process
process, the Core financial system
should provide automated functionality
to maintain current and multiple
historical versions of plans.
Fund_Analysis_11 To add value to the Funds Distribution OFFM-NO-0106,FMD FFMIA Value Added FV Execute Apportionment and Allocate
process, the Core financial system Funds
should provide automated functionality Manage Execution Fund Account
to update allotments, sub-allotments,
allocations and legal and
administrative limitations based on
changes to operating plans.
Fund_Analysis_12 To add value to the Budget Planning OFFM-NO-0106,FMA FFMIA Value Added CSE Monitor and Improve Process
process, the Core financial system
should provide automated functionality
to maintain financial operating and
spending plans for future periods (i.e.,
future fiscal years).
Fund_Analysis_13 To add value to the Budget Planning OFFM-NO-0106,FMA FFMIA Value Added CSE Monitor and Improve Process
process, the Core financial system
should provide automated functionality
to activate future period plans based
on a specified plan start date or on-
demand.
Fund_Analysis_14 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Managerial Accounting
Preparation process, the Core
financial system should provide
automated functionality to classify
budget projections using accounting
classification elements (e.g.,
Apportionment categories, Authority
type, etc.).
Fund_Analysis_15 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Managerial Accounting
Preparation process, the Core
financial system should provide
automated functionality to calculate
prior year budgets, actual spending
amounts and variances at the line item
level.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_16 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Managerial Accounting
Preparation process, the Core
financial system should provide
automated functionality to generate
projected future period obligations,
income, and expenditures at any level
of the organizational structure based
on prior year actual activity using
agency-defined projection rates.
Fund_Analysis_17 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Managerial Accounting
Preparation process, the Core
financial system should provide
automated functionality to define
projection rates (e.g., 90%, 100%,
110%) by budget object class for use
in budget formulation
Fund_Analysis_18 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Managerial Accounting
Preparation process, the Core
financial system should provide
automated functionality to generate
payroll forecasts (i.e., anticipated
compensation and benefits) at the
object class and individual employee
level.
Fund_Analysis_19 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Managerial Accounting
Preparation process, the Core
financial system should provide
automated functionality to generate
overhead projections using agency
defined overhead rates.
Fund_Analysis_2 To support the Funds Control/Funds OFFM-NO-0106,FME FFMIA Mandatory FV Manage Execution Fund Account
Availability Editing activity, the Core
financial system must provide
automated functionality to monitor the
use of funds against financial
operating and spending plans.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_20 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Budgeting
Preparation process, the Core
financial system should provide
automated functionality to import
budget formulation data submitted in
Excel or ASCII text delimited format.
Fund_Analysis_21 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Budgeting
Preparation process, the Core
financial system should provide
automated functionality to import
budget submission guidance, other
narrative text and briefing material
written using common PC desktop
applications (e.g., MS Word).
Fund_Analysis_22 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Budgeting
Preparation process, the Core
financial system should provide
automated functionality to distribute
budget submission guidance
electronically.
Fund_Analysis_23 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Budgeting
Preparation process, the Core
financial system should provide
automated functionality to generate
budget information for multiple budget
cycles (e.g. monthly, quarterly, semi-
annual, and yearly).
Fund_Analysis_24 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Budgeting
Preparation process, the Core
financial system should provide
automated functionality to associate
budget formulation line items to the
agency's stated goals and objectives
required by GPRA.
Fund_Analysis_25 To add value to the Budget Planning OFFM-NO-0106,FMA FFMIA Value Added FV Perform Managerial Accounting
process, the Core financial system
should provide automated functionality
to compare planned spending to actual
spending
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_26 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Budgeting
Preparation process, the Core
financial system should provide
automated functionality to import
budget formulation data (e.g.,
Presidential/OMB pass backs,
congressional markup documents, and
internal agency decisions).
Fund_Analysis_27 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Budgeting
Preparation process, the Core
financial system should provide
automated functionality to generate
budget formulation information for all
categories on which legally binding
budgetary decisions are made (e.g.,
appropriation limitations).
Fund_Analysis_28 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Budgeting
Preparation process, the Core
financial system should provide
automated functionality to generate
budget formulation information for
administrative purposes as in the
nature of policy guidance and decision
making (e.g., Presidential/OMB pass
backs, congressional markup
documents, or internal agency
decisions).
Fund_Analysis_29 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Budgeting
Preparation process, the Core
financial system should provide
automated functionality to export prior
year budgets, actual spending and
variances at the line item level in an
excel or ASCII text delimited file
format.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_3 To support the Funds Status process, OFFM-NO-0106,FMF FFMIA Mandatory FV Manage Execution Fund Account
the Core financial system must provide Post to General Ledger
automated functionality to validate that
funds availability balances used for
funds control and funds status
reporting agree with the general
ledger.
Fund_Analysis_30 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Budgeting
Preparation process, the Core
financial system should provide
automated functionality to calculate
budget amounts for all, selected
groups, or individual budget line items
based on agency-defined projection
rates.
Fund_Analysis_31 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Budgeting
Preparation process, the Core
financial system should provide
automated functionality to generate
multiple budgets based on alternative
agency-specified accounting
structures, funding levels, and
spending criteria.
Fund_Analysis_32 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Perform Managerial Accounting
Preparation process, the Core
financial system should provide
automated functionality to generate
modified payroll forecasts.
Fund_Analysis_33 To add value to the Budget OFFM-NO-0106,FMB FFMIA Value Added FV Manage Execution Fund Account
Preparation process, the Core
financial system should provide
automated functionality to capture SF-
132 Schedule data by TAFS.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_34 To support the Funds Status process, OFFM-NO-0106,FMF FFMIA Mandatory FV Manage Execution Fund Account
the Core financial system must provide
automated functionality to generate
the Status of Funds Report. Parameter
is the accounting period. Result is a
report providing the following
information for each allotment
recorded by the agency:
• Accounting classification elements
• Total Allotment
• Commitments
• Obligations
• Expenditures
• Available Balance
Available balance must equal the GL
balance in the 4610 or 4620 account.
Amounts should be cumulative from
the beginning of the fiscal year through
the accounting period specified. If
reporting for the current period,
amounts must be cumulative up
through the current date.
Fund_Analysis_35 To support the Funds Status process, OFFM-NO-0106,FMF FFMIA Mandatory FV Manage Execution Fund Account
the Core financial system must provide Perform Budgeting
automated functionality to query
budget information. Parameters
include accounting classifications.
Result is budgetary authority amounts
(all types, as applicable to the fund
type), spending activity (e.g.,
obligations, expenditures), and the
available balance. Displayed amounts
should be consistent with amounts
derived using the U.S. SGL crosswalk
to the SF-133.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_36 To support the Funds Status process, OFFM-NO-0106,FMF FFMIA Mandatory FV Manage Execution Fund Account
the Core financial system must provide
automated functionality to generate a
contract/BPA activity report.
Parameters include contract/BPA
number accounting period and period
covered (monthly, quarterly, fiscal year-
to-date, or inception-to-date). Result is
list of accounting activity (obligations,
expenditures, disbursements, etc.)
under the contract/BPA, with vendor
information, period of performance,
document numbers, delivery
order/task order numbers, accounting
classification information, transaction
dates and amounts. Sorting options
include transaction date, document
type and accounting classification.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_37 To support the Funds Status process, OFFM-NO-0106,FMF FFMIA Mandatory FV Manage Execution Fund Account
the Core financial system must provide
automated functionality to query status
of funds. Parameters include
accounting period, and allotment
accounting classification. Result is a
display providing the following
information:
• Accounting classification elements
• Total Allotment
• Commitments
• Obligations
• Expenditures
• Available Balance (available balance
must equal the balance in the 4610 or
4620 account).
Drill down from the commitments line,
obligations line, and the expenditures
line to the detailed transactions,
documents, and document detail that
support these lines.
Fund_Analysis_38 To add value to the Funds Status OFFM-NO-0106,FMF FFMIA Value Added FV Manage Execution Fund Account
process, the Core financial system
should provide automated functionality
to notify the agency when funds
availability by TAFS or internal fund
code reaches a pre-defined percent of
the original total funding amount.
Fund_Analysis_39 To add value to the Funds Status OFFM-NO-0106,FMF FFMIA Value Added FV Perform Budgeting
process, the Core financial system
should provide automated functionality
to generate Excel files that are
consistent with the presentation of
budget schedules published in OMB
Circular A-11.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_4 To support the Funds Control/Funds OFFM-NO-0106,FME FFMIA Mandatory CSE Monitor Contract or Order
Availability Editing activity, the Core Performance
financial system must provide
automated functionality to maintain a
history of changes made to
commitment, obligation, advance, and
expenditure documents.
3/2/2009 Business Transformation Agency Page 230 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_40 To support the obligation process, the JFMIPSR-02-02,Pg26,27 FFMIA Mandatory FV Manage Execution Fund Account
agency's single integrated financial
management system must access the
following information:
- FY
- appropriation/Treasury fund
symbol;
- organization code;
- cost center;
- object classification;
- project code;
- program code;
- obligation amount;
- PR number;
- funded through date (for those
contracts that are incrementally
funded)
- contract number and all associated
delivery order numbers or task order
numbers (including modification
number, if any); PO number (including
modification number, if any); blanket
purchase agreement (BPA) number
and all associated BPA call numbers
(including modification number, if
any);
- contractor name;
- contractor TIN;
- Data Universal Numbering System
(DUNS) identification;
- interagency agreement number;
- trading partner;
- award (transaction) date;
- effective date;
- action code;
- product or service description;
- amounts increased and/or amounts
decreased;
- subject to funds availability indicator;
3/2/2009 Business Transformation Agency Page 231 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_41 To support the obligation process, the JFMIPSR-02-02,Pg27 FFMIA Mandatory FV Manage Financial Management Policy
agency's single integrated financial Manage General Ledger
management system must use
account definitions consistent with the
account definitions in the U.S.SGL.
Any expansion to the chart of accounts
must roll up to the accounts as defined
in the U.S.SGL. However, a pseudo
code can be used instead of the exact
U.S.SGL account numbers, providing
the account descriptions and posting
rules are the same as those used in
the U.S.SGL for relevant transactions.
Fund_Analysis_42 To support the obligation process, the JFMIPSR-02-02,Pg27 FFMIA Mandatory FV Update Chart of Accounts and SFIS
agency's single integrated financial Attribute and Pro Forma Entries and
management system must provide the Calendar
capability to create additional
subaccounts to the general ledger for
agency specific tracking and control.
These sub accounts will summarize to
the U.S.SGL accounts.
Fund_Analysis_43 To support the obligation process, the JFMIPSR-02-02,Pg27 FFMIA Mandatory CSE Award Contract or Acknowledge Order
agency's single integrated financial FV or Issue Modification
management system must access the Review Funding Request
full estimated cost of the interagency
agreement (both direct and indirect
costs need to be provided for
evaluation).
Fund_Analysis_44 To support the obligation process, the JFMIPSR-02-02,Pg27 FFMIA Mandatory FV Manage Execution Fund Account
agency's single integrated financial
management system must provide
transaction details to support account
balances.
3/2/2009 Business Transformation Agency Page 232 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_45 To support the obligation process, the JFMIPSR-02-02,Pg28 FFMIA Mandatory FV Manage Execution Fund Account
agency's single integrated financial
management system must provide
access to a hard copy or an electronic
copy (where cost effective) of the
entire executed (signed) contract (Per
FAR 4.201, the entire signed contract
is provided to the paying office),
including the following data elements
captured at obligation and necessary
for payment and/or other financial
processes
- obligating document number (if
different from contract number);
- contractor name and address;
- contract administration office;
- payment office;
- unit of measure;
- unit price;
- extended price;
- quantity;
- variance amount or percentage
allowed;
- total amount;
- payment terms and conditions (e.g.,
discount terms, applicable payment
clauses, withhold indicator, withhold
percentage, etc.);
- delivery/performance schedule;
- estimated completion date;
- payment type (e.g., prompt pay, fast
pay, progress pay, or partial pay);
- names of government-designated
receiving, invoice-approving, and
acceptance officials;
- shipping costs; and
- shipping terms, e.g., FOB
destination.
Fund_Analysis_46 To support the obligation process, the JFMIPSR-02-02,Pg28 FFMIA Mandatory FV Manage Execution Fund Account
agency's single integrated financial
management system must identify the
method of acquisition, e.g., purchase
or lease.
3/2/2009 Business Transformation Agency Page 233 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_47 To support the obligation process, the JFMIPSR-02-02,Pg29 FFMIA Value Added FV Manage Execution Fund Account
agency's single integrated financial
management system should access
other information where applicable and
available
- performance measure code;
- revenue source code;
- additional funding indicator, including
increases and decreases;
- line item number, including access to
contract line item data; and
- ALC.
Fund_Analysis_48 To support the obligation process, the JFMIPSR-02-02,Pg29 FFMIA Value Added CSE Establish Sourcing Vehicle with
agency's single integrated financial Commercial Sources
management system should provide
an indicator (e.g., Y/N) as to whether
payments to the contractor are exempt
from EFT.
3/2/2009 Business Transformation Agency Page 234 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_49 To support the obligation process, the JFMIPSR-02-02,Pg29 FFMIA Value Added FV Manage Execution Fund Account
agency's single integrated financial
management system should access
the following information related to an
EFT payment
- contract number and all associated
delivery order numbers or task order
numbers (including modification
number, if any); PO number (including
modification number, if any); BPA
number and all associated BPA call
numbers (including modification
number, if any); name and remittance
address;
- signature, title, and telephone
number of the contractor official
authorized to provide EFT
information;
- name, address, and nine-digit routing
and transit number (RTN) of the
contractor's financial agent;
- contractor's account number and
type of account (checking, savings, or
lockbox);
- the Fedwire Transfer System
telegraphic abbreviation of the
contractor's financial agent; and
- the name, address, telegraphic
abbreviation, and nine-digit RTN of the
financial institution receiving the wire
transfer payment, if the contractor's
financial agent is not connected
directly to the Fedwire Transfer
System online.
3/2/2009 Business Transformation Agency Page 235 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_5 DoD Components shall identify to DoDFMRVol3,Ch10,Sub100201G DFMIR Mandatory FV Manage Execution Fund Account
closed accounts all obligations and Post to General Ledger
payments charged to currently
available appropriations that otherwise
would have been properly chargeable
(both as to purpose and amount) to a
canceled appropriation.
Fund_Analysis_50 To support the obligation process, the JFMIPSR-02-02,Pg29 FFMIA Value Added FV Manage Execution Fund Account
agency's single integrated financial
management system should Provide
the ability to cross-reference contract
numbers and related interagency
agreements.
Fund_Analysis_51 To support the obligation process, the JFMIPSR-02-02,Pg29,30 FFMIA Value Added FV Manage Execution Fund Account
agency's single integrated financial
management system should access
lease information
- amount;
- agency option to purchase at end of
lease (include purchase price if
agency has option to purchase);
- life expectancy of leased property
when new, and remaining life when
leased;
- current retail or fair value of leased
property;
- agency option to property ownership
transfer at end of lease; and
- access to the lease agreement,
including terms and conditions, e.g.,
discount terms and lease period.
Fund_Analysis_52 To support the obligation process, the JFMIPSR-02-02,Pg30 FFMIA Value Added FV Manage Execution Fund Account
agency's single integrated financial
management system should enable
electronic contracting, obligation of
funds, approvals and signatures, and
notification alerts for pending actions.
3/2/2009 Business Transformation Agency Page 236 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_53 To support the obligation process, the JFMIPSR-02-02,Pg30 FFMIA Value Added FV Manage Execution Fund Account
agency's single integrated financial Post to General Ledger
management system should record
periodic obligations
- appropriate periodic obligations
against appropriated funding and
contracts; and
- appropriate contract-specified cost
escalations to existing contract line
numbers.
Fund_Analysis_54 To support the obligation process, the JFMIPSR-02-02,Pg30 FFMIA Value Added CSE Manage Supply Chain Entitlement
agency's single integrated financial Receive Goods and Services
management system should access
information associated with contract
changes:
- change in product or service
descriptions;
- change in unit of measure;
- change in quantity;
- change in unit price;
- change in total amount;
- change in extended price;
- change to payment terms and
conditions;
- change to delivery/performance
schedule; and
- revised estimated completion date.
Fund_Analysis_55 To support the de-obligation process, JFMIPSR-02-02,Pg32 FFMIA Mandatory FV Manage Execution Fund Account
the agency's single integrated financial
management system must provide the
capability to access all information
previously supplied for the original
obligation.
3/2/2009 Business Transformation Agency Page 237 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Fund_Analysis_56 To support the de-obligation process, JFMIPSR-02-02,Pg32 FFMIA Value Added FV Manage Execution Fund Account
the agency's single integrated financial
management system should provide
the capability to access all information
previously supplied for the original
obligation.
Fund_Analysis_6 Obligated and unobligated balances of DoDFMRVol3,Ch10,Sub100201A DFMIR Mandatory FV Manage General Ledger
an appropriation shall be available for
adjusting and liquidating obligations
properly chargeable to that account for
5 years after the time an appropriation
expires for incurring new obligations.
Fund_Analysis_7 To support the Funds Control/Funds OFFM-NO-0106,FME FFMIA Mandatory FV Manage Execution Fund Account
Availability Editing activity, the Core
financial system must provide
automated functionality to do maintain
open documents to show the status of
commitments, obligations, advances,
accruals and disbursements by
document (commodity) line item.
Fund_Analysis_8 To add value to the Budget Planning OFFM-NO-0106,FMA FFMIA Value Added FV Perform Managerial Accounting
process, the Core financial system
should provide automated functionality
to generate plan results based on
multiple measures including fixed
dollar amounts, unit costs, cost
allocations, labor hours or full-time
equivalents (FTEs).
Fund_Analysis_9 To support the Budget Planning OFFM-NO-0106,FMA FFMIA Mandatory FV Perform Managerial Accounting
process, the Core financial system
should provide automated functionality
to export financial operating and
spending plan data at the accounting
line item level in an Excel or ASCII text
delimited file format.
3/2/2009 Business Transformation Agency Page 238 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_1 Upon completion of a system's OMBCIRA-130,AppIII FFMIA Mandatory FV Collect
implementation tests, an agency Disburse
official must certify that an accounting Execute Apportionment and Allocate
system meets all applicable Federal Funds
policies, regulations, and standards, Execute Continuing Resolution
and that the results of the tests Execute Rescission, Cancellation and
demonstrate that the installed security Deferrals
safeguards are adequate for the Manage Baseline for Reprogramming
application. Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 239 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_10 An accounting system must provide OMBCIRA-130,8 FFMIA Mandatory FV Collect
adequate and proper documentation of Disburse
agency financial activities. Execute Apportionment and Allocate
Funds
Execute Continuing Resolution
Execute Rescission, Cancellation and
Deferrals
Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 240 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_11 An accounting system shall limit the OMBCIRA-130,8 FFMIA Mandatory FV Collect
sharing of information that identifies Disburse
individuals or contains proprietary Execute Apportionment and Allocate
information to that which is legally Funds
authorized, and impose appropriate Execute Continuing Resolution
conditions on use where a continuing Execute Rescission, Cancellation and
obligation to ensure the confidentiality Deferrals
of the information exists Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 241 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_12 Concurrent with developing and OMBCIRA-127,8 FFMIA Mandatory FV Collect
implementing integrated financial Disburse
management systems, agencies shall Execute Apportionment and Allocate
consider program operations, roles Funds
and responsibilities, and Execute Continuing Resolution
policies/practices to identify related Execute Rescission, Cancellation and
changes necessary to facilitate Deferrals
financial management systems Manage Baseline for Reprogramming
operational efficiency and Manage Execution Fund Account
effectiveness. Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 242 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_13 Agencies will limit collection of OMBCIRA-130,8 FFMIA Mandatory FV Collect
information, which identifies individuals Disburse
to that which is legally authorized and Execute Apportionment and Allocate
necessary for the proper performance Funds
of agency functions. Execute Continuing Resolution
Execute Rescission, Cancellation and
Deferrals
Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 243 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_14 Appropriate administrative, physical, OMBCIRA-130,AppIII FFMIA Mandatory FV Collect
and technical safeguards must be built Disburse
into an existing accounting system and Execute Apportionment and Allocate
all new applications. Funds
Execute Continuing Resolution
Execute Rescission, Cancellation and
Deferrals
Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 244 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_15 Information Sharing. Ensure that OMBCIRA-130,AppIII FFMIA Mandatory FV Collect
information shared from the Disburse
application is protected appropriately, Execute Apportionment and Allocate
comparable to the protection provided Funds
when information is within the Execute Continuing Resolution
application. Execute Rescission, Cancellation and
Deferrals
Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 245 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_2 All Agencies shall implement and OMBCIRA-130,AppIII FFMIA Mandatory FV Collect
maintain a program to assure that Disburse
adequate security is provided for all Execute Apportionment and Allocate
agency information collected, Funds
processed, transmitted, stored or Execute Continuing Resolution
disseminated. Execute Rescission, Cancellation and
Deferrals
Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 246 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_3 Use a disciplined life cycle approach to DoDD8000.01,4 DFMIR Mandatory AV Define Program
manage information resources form DoDD8500.01E,4 MV Develop Program
acquisition to retirement. Every DoDI5000.2,3 Execute Program
acquisition program shall establish Manage and Support System
program goals-thresholds and Retirement and Program Closeout
objectives-for the minimum number of Monitor and Support System
cost, schedule, and performance Deployment
parameters that describe the program Update Asset Record
over its life cycle. Security policy shall
be considered throughout the life cycle
of a system from the beginning of
concept development, through design,
development, operation, and
maintenance until replacement or
disposal.
3/2/2009 Business Transformation Agency Page 247 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_4 Incorporate personal security controls OMBCIRA-130,AppIII FFMIA Mandatory FV Collect
such as: separation of duties, least Disburse
privilege and individual accountability Execute Apportionment and Allocate
into the application and application Funds
rules as appropriate. Execute Continuing Resolution
Execute Rescission, Cancellation and
Deferrals
Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 248 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_5 An accounting system shall protect OMBCIRA-130,8 FFMIA Mandatory FV Collect
government information Disburse
commensurate with the risk and Execute Apportionment and Allocate
magnitude of harm that could result Funds
from the loss, misuse, unauthorized Execute Continuing Resolution
access to, or modification of such Execute Rescission, Cancellation and
information. Deferrals
Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 249 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_6 An accounting system shall record, OMBCIRA-130,8 FFMIA Mandatory FV Collect
preserve, and make accessible Disburse
sufficient information to: (1) ensure the Execute Apportionment and Allocate
adequate management and Funds
accountability of an agency program, Execute Continuing Resolution
and (2) protect the legal and financial Execute Rescission, Cancellation and
rights of the Federal Government. Deferrals
Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 250 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_7 An accounting system shall have OMBCIRA-130,8 FFMIA Mandatory FV Collect
records management and archival Disburse
functions built into the design, Execute Apportionment and Allocate
development, and implementation of Funds
the information system. Execute Continuing Resolution
Execute Rescission, Cancellation and
Deferrals
Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 251 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_8 An accounting system shall collect or OMBCIRA-130,8 FFMIA Mandatory FV Collect
create only the information necessary Disburse
for the proper performance of agency Execute Apportionment and Allocate
functions and which has practical Funds
utility. Execute Continuing Resolution
Execute Rescission, Cancellation and
Deferrals
Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 252 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
General_System_Controls_9 An accounting system must use OMBCIRA-130,8 FFMIA Mandatory FV Collect
electronic collection techniques where Disburse
such techniques reduce the Execute Apportionment and Allocate
compliance burden on the public, Funds
increase the efficiency of government Execute Continuing Resolution
programs, reduce the cost to the Execute Rescission, Cancellation and
government and the public, and/or Deferrals
provide better service to the public. Manage Baseline for Reprogramming
Manage Execution Fund Account
Manage Execution with Treasury
Manage Financial Management Policy
Manage Investments
Manage Liabilities
Manage Report of Programs
Manage Returned Payments
Perform Budgeting
Perform Executive Level Planning
Perform Financial Reporting
Perform Managerial Accounting
Perform Programming
Perform Reprogramming and
Transfers
Post to General Ledger
Record and Manage Receivable
Support Congressional Budget Review
Track Congressional Actions
3/2/2009 Business Transformation Agency Page 253 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Generate_Bills_And_Statements_1 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Prepare Reimbursable Bill
process, the Core financial system
must provide automated functionality
to calculate billing amounts and
generate bills to customers based on
reimbursable agreement billing terms,
such as:
• Percentage of work completed
• Accrued expenditures
• Actual costs incurred (direct and
indirect using data from the cost
management system).
Include the following information on
the bills:
• Customer name
• Customer address
• Customer contact name
• Agency contact name, office,
address and telephone number; and
• Date due.
Generate_Bills_And_Statements_10 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Establish Receivable
process, the Core financial system Generate Demand for Payment
must provide automated functionality
consolidate multiple receivables for a
customer onto one bill retaining
identification of each receivable
separately within the bill.
Generate_Bills_And_Statements_11 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Calculate Aging
process, the Core financial system
must provide automated functionality
to capture the original baseline
receivable date on receivables
converted from legacy systems, in
order to properly age the receivable.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Generate_Bills_And_Statements_12 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Establish Receivable
process, the Core financial system Generate Demand for Payment
must provide automated functionality
to generate bills to non-reimbursable
customers based on receivables
recorded. Include the following
information on the bills:
• Customer name
• Customer address
• Customer contact name
• Agency contact name, office,
address and telephone number
• Date due.
Generate_Bills_And_Statements_13 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Receive and Validate Request for
process, the Core financial system Billing
must provide automated functionality
to monitor billing limits on a
reimbursable agreement. Reject, warn
or inform the agency when limit is
exceeded.
Generate_Bills_And_Statements_14 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Establish Receivable
process, the Core financial system
must provide automated functionality
to generate bills based on pre-defined
fee schedules or payment schedules.
Generate_Bills_And_Statements_15 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Establish Receivable
process, the Core financial system Generate Demand for Payment
must provide automated functionality
to generate bills to third party payers
as responsible debtors.
Generate_Bills_And_Statements_16 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Review Outstanding Principal Balance
process, the Core financial system
must provide automated functionality
to include advances and prior
collections received on bills.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Generate_Bills_And_Statements_17 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Establish Receivable
process, the Core financial system
must provide automated functionality
to list principal, interest, penalties, and
administrative charges separately on a
bill and provide a description of each.
Generate_Bills_And_Statements_18 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Establish Receivable
process, the Core financial system
must provide automated functionality
to update receivable status from
unbilled to billed when bills are
generated. Associate the receivable
with the bill number and bill date.
Generate_Bills_And_Statements_19 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Re-Calculate Receivable
process, the Core financial system
must provide automated functionality
to re-establish a receivable when a
check collection is cancelled due to
insufficient funds or a when a
chargeback is recorded. Capture the
original baseline receivable date and
update receivable status from billed to
unbilled.
Generate_Bills_And_Statements_2 To support the Receivables and Billing JFMIPSR-03-01,pg36 FFMIA Mandatory FV Prepare Reimbursable Bill
process, the Core financial system OFFM-NO-0106,RMB
must provide automated functionality OFFM-NO-0106,RMB
to generate bills in hard-copy format,
including Standard Forms 1080 and
1081 and capture a unique bill number
and a bill date on system-generated
bills. Allow for customized text and
descriptive information in generating
billing documents.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Generate_Bills_And_Statements_20 To support the Receivable JFMIPSR-03-01,pg35 FFMIA Mandatory FV Determine Billing Requirements
Management Process, the Revenue
System must provide the capability to
identify multiple types of bills (e.g.,
overpayments, user fee based) and
the supporting data used to verify the
specific charges.
Generate_Bills_And_Statements_21 To support the Bill Generation JFMIPSR-03-01,pg36 FFMIA Mandatory FV Determine Billing Requirements
function, the Revenue System must Generate Demand for Payment
provide the capability to generate bills
to customers based on accounts
receivable calculation, event and time
period, and type of claim. Bases used
for billing may include:
• Percentage of reimbursable
obligations, accrued expenditures or
costs;
• Fee schedules for goods or services
provided; and
• Payment schedules or other
agreements with other entities.
Generate_Bills_And_Statements_22 To support the Bill Generation JFMIPSR-03-01,pg36 FFMIA Mandatory FV Calculate Interest
function, the Revenue System must
provide the capability to automatically
calculate additional customer charges
(e.g., interest) using user-defined
criteria and automatically generate
separate line item to reflect charges on
the bill.
Generate_Bills_And_Statements_23 To support the Bill Generation JFMIPSR-03-01,pg36 FFMIA Mandatory FV Confirm Billing
function, the Revenue System must
provide the capability to support bills
between business partners and
provide supporting data to agencies
billed which can be used to verify the
charges.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Generate_Bills_And_Statements_24 To support the Bill Generation JFMIPSR-03-01,pg36 FFMIA Mandatory FV Reject Accounts Receivable Request
function, the Revenue System must
provide the capability to reverse a bill
issued non-IPAC, and reissue the bill
via IPAC and vice versa.
Generate_Bills_And_Statements_25 To support the Bill Generation JFMIPSR-03-01,pg36 FFMIA Mandatory FV Establish Receivable
function, the Revenue System must Generate Demand for Payment
provide the capability to generate bills
prepared manually and allow
transactions to be entered onto bill by
authorized personnel.
Generate_Bills_And_Statements_26 To support the Bill Generation JFMIPSR-03-01,pg36 FFMIA Mandatory FV Re-Calculate Receivable
function, the Revenue System must
provide the capability to allow
adjustments to billing data prior to
billing.
Generate_Bills_And_Statements_27 To support the Bill Generation JFMIPSR-03-01,pg36 FFMIA Mandatory FV Confirm Billing
function, the Revenue System must
provide the capability to store billing
supporting information.
Generate_Bills_And_Statements_28 To support the Bill Generation JFMIPSR-03-01,pg36 FFMIA Mandatory FV Manage General Ledger
function, the Revenue System must
provide the capability to perform on-
line "drill downs" from general ledger
summary balances to detail
transactions and referenced
documents.
Generate_Bills_And_Statements_29 To support the Bill Generation JFMIPSR-03-01,pg36 FFMIA Mandatory FV Issue Credit Memo
function, the Revenue System must
provide the capability to issue credit
bills when merchandise is returned.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Generate_Bills_And_Statements_3 To support the Receivable DoDFMRVol4,Ch3,Sub030504 FFMIA Mandatory FV Prepare Reimbursable Bill
Management Process, the Revenue JFMIPSR-03-01,pg35
System must provide the capability to
support bills and collections between
Federal agencies through the use of
electronic systems such as IPAC.
Provide supporting data to agencies
billed which can be used to verify the
charges.
Generate_Bills_And_Statements_30 To support the Bill Generation JFMIPSR-03-01,pg37 FFMIA Mandatory FV Establish Customer Information
function, the Revenue System must
provide the capability to maintain, on-
line, all activity related to the customer
including date of last update and last
date customer contact made, at
document level.
Generate_Bills_And_Statements_31 To support the Bill Generation JFMIPSR-03-01,pg37 FFMIA Mandatory FV Determine Billing Requirements
function, the Revenue System must
provide the capability to generate
recurring billings with pre-defined
customer and amount information.
Generate_Bills_And_Statements_32 To support the Bill Generation JFMIPSR-03-01,pg37 FFMIA Value Added FV Determine Billing Requirements
function, the Revenue System should
provide the capability to sort and
summarize billing line item
information, using user-defined
criteria.
Generate_Bills_And_Statements_33 To support the Bill Generation JFMIPSR-03-01,pg37 FFMIA Value Added FV Record and Manage Receivable
function, the Revenue System should
provide the capability to allow
customers to access their bills via the
Internet.
Generate_Bills_And_Statements_34 To support the Bill Generation JFMIPSR-03-01,pg37 FFMIA Value Added FV Record and Manage Receivable
function, the Revenue System should
provide the capability to produce billing
statements with tear-off portion,
Magnetic Ink Character Recognition
(MICR)-encoded to facilitate a lockbox
operation.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Generate_Bills_And_Statements_4 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Establish Receivable
process, the Core financial system
must provide automated functionality
to capture information from manually
prepared bills. Update receivable
document (e.g., change status of
receivable from unbilled to billed) with
manual bill information.
Generate_Bills_And_Statements_5 To support the Receivables and Billing JFMIPSR-03-01,pg36 FFMIA Mandatory FV Establish Receivable
process, the Core financial system OFFM-NO-0106,RMB
must provide automated functionality
to derive the bill date from the system
date and allow for override.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Generate_Bills_And_Statements_6 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Establish Receivable
process, the Core financial system Perform Financial Reporting
must provide automated functionality
to generate Customer Account
Statements. Parameters include
customer type, customer ID number,
customer name, and time period
(month, quarter, year-to-date). Result
is a statement for each customer that
includes:
• Statement date
• Customer ID number
• Customer name
• Customer address
• Customer contact name
• Agency name
• Agency contact name
• Agency contact phone number
• Agency contact email address
• Balance brought forward
• Receivables established (including
due dates)
• Interest
• Penalties
• Administrative costs
• Adjustments made
• Collections received (identify
principal, interest, penalties, and
administrative charges separately to
indicate how collections were
applied)
• Outstanding receivable balance.
Provide agency the option to generate
customer statements in Excel format.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Generate_Bills_And_Statements_7 To support the Debt Management JFMIPSR-03-01,pg39 FFMIA Mandatory FV Generate Dunning
process, the Core financial system OFFM-NO-0106,RMC
must provide automated functionality
to generate dunning notices on
overdue receivables at frequencies
specified by the agency, including on-
demand, and by agency-defined
parameters, including customer type.
Generate_Bills_And_Statements_8 To support the Debt Management JFMIPSR-03-01,pg40 FFMIA Mandatory FV Generate Dunning
process, the Core financial system OFFM-NO-0106,RMC
must provide automated functionality
to customize text used on dunning
notices based on receivable age
categories and customer types.
Generate_Bills_And_Statements_9 To support the Receivables and Billing OFFM-NO-0106,RMB FFMIA Mandatory FV Establish Receivable
process, the Core financial system
must provide automated functionality
to customize the text and data
elements to be displayed on system-
generated bills, by customer type,
receivable type, or billing method. For
example, an IPAC bill for the sale of
goods and services would need to
contain different supporting text than a
bill to an employee for an
overpayment.
3/2/2009 Business Transformation Agency Page 262 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Grant_Closeout_1 To support the Financial Status Report JFMIPSR-00-3,pg34 FFMIA Mandatory FV Record Loans and Grants
(FSR) Closing Process the system
must ensure that:
- the amount reported as expense
agrees with the cash disbursed
- any unobligated balances are
deobligated in the accounting system
- a closing transaction is
recorded/issued to close out the grant
in the accounting system
- procedures are established to identify
grantees who are delinquent in
submitting final reports
Grant_Closeout_2 To support the Federal Cash JFMIPSR-00-3,pg34 FFMIA Mandatory FV Record Loans and Grants
Transaction Report (FCTR) Process
the system must:
- monitor accounts that have
expired grants and have not been
reported closed by the recipient
- track open grants funded
from appropriations that are expiring
within the next 12 months
Grant_Closeout_3 To support the Post Closing JFMIPSR-00-3,pg34 FFMIA Mandatory FV Record Loans and Grants
Collections Process the system must
have accounting procedures to collect
receivables and liquidate payables due
after the close out of the grant.
Grant_Closeout_4 To support the Reconciliation Process JFMIPSR-00-3,pg34 FFMIA Mandatory FV Record Loans and Grants
the system must maintain sufficient
information to reconcile with the
agency’s core financial system.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Grant_Commitments_1 The system should support the JFMIPSR-00-3,pg13 FFMIA Value Added FV Record Loans and Grants
process of initiating commitment
requests including the following data
elements:
- commitment request identifier
- requisition date
- corresponding proposal identifier
- funding dollar amount
- fund code(s)/appropriation code(s)
- accounting code
- budget year(s) of funding
- name of the individual initiating the
commitment
- object classification
- catalog of federal domestic
assistance (CFDA) number
Grant_Commitments_2 The system should support the ability JFMIPSR-00-3,pg13 FFMIA Value Added FV Record Loans and Grants
to route the commitment request to the
Approving Official(s).
Grant_Commitments_3 The system should support the ability JFMIPSR-00-3,pg13,14 FFMIA Value Added FV Record Loans and Grants
to review approved commitment
requests against edits such as:
- verify authority of approving officials
- validate commitment data input by
requestor
- verify accounting code(s)
- verify funds availability
- provide controls to prevent
processing a duplicate document.
Grant_Commitments_4 The system should be capable of JFMIPSR-00-3,pg14 FFMIA Value Added FV Record Loans and Grants
committing funds and posting
transactions to the standard general
ledger (SGL).
Grant_Commitments_5 The system should support notifying DoDFMRVol12,Ch5 FFMIA Value Added FV Record Loans and Grants
the procurement/grants office to start JFMIPSR-00-3,pg14
negotiation of grant with potential
grantee.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Grant_Commitments_6 The system should support the JFMIPSR-00-3,pg13 FFMIA Value Added FV Record Loans and Grants
decision to fund a grant, which occurs
after the proposal application process
(involving application receipt, review,
and selection) has been completed.
Grant_Cost_Accruals_1 The system must maintain various DoDFMRVol12,Ch5 FFMIA Mandatory FV Record Loans and Grants
grant accrual data such as: JFMIPSR-00-3,pg25
- internal historical financial data
- criteria/structure of agency
programs
- relevant external information on the
timing and nature of
recipients' cash flows
Grant_Cost_Accruals_2 The system must maintain the DoDFMRVol12,Ch5 FFMIA Mandatory FV Record Loans and Grants
amounts disbursed to grantees during JFMIPSR-00-3,pg25
each year and the amounts of
expenses reported by the grantee.
Other data such as grant award
amounts and remittances should be
included in the information database.
Grant_Cost_Accruals_3 The system must either have a format DoDFMRVol12,Ch5 FFMIA Mandatory FV Record Loans and Grants
structured to facilitate accrual JFMIPSR-00-3,pg25
accounting or provide an alternate
process that will calculate an accrual
estimate.
Grant_Cost_Accruals_4 To support the grant accrual process JFMIPSR-00-3,pg26 FFMIA Mandatory FV Record Loans and Grants
the system must have the ability to
review electronic files of grant and
grantee records including program and
financial files and select and retrieve
specific items from these files and
compare that data to data stored in
other programs.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Grant_Cost_Accruals_5 To support the grant accrual process JFMIPSR-00-3,pg26 FFMIA Mandatory FV Record Loans and Grants
the system must make the following
data available for selection during the
AP accrual process: the grantee’s
identification number, types of grants
received, grant numbers, dollar
amounts, time periods, grantee’s
financial history by fiscal quarters, and
other data considered pertinent to the
Agency.
Grant_Cost_Accruals_6 To support the grant accrual process JFMIPSR-00-3,pg26 FFMIA Mandatory FV Record Loans and Grants
the system must have the capability to
recognize liabilities for any unpaid
amounts due at a specific point in
time; e.g., the end of a month, quarter
or fiscal year.
Grant_Cost_Accruals_7 To support the grant accrual process JFMIPSR-00-3,pg26 FFMIA Mandatory FV Record Loans and Grants
the system must produce the
information necessary to reasonably
estimate the amount of funds listed as
an advance to grantees which should
be expensed and the amount of
unreported grantee expenses to record
as a liability at the end of a fiscal
period.
Grant_Cost_Accruals_8 To support the grant accrual process JFMIPSR-00-3,pg26 FFMIA Mandatory FV Record Loans and Grants
the system must use the Standard
General Ledger (SGL) accounts at the
transaction-level.
Grant_Decommitments_1 The system should support the JFMIPSR-00-3,pg16 FFMIA Value Added FV Record Loans and Grants
initiation of decommitment requests.
The request should be automatically
transmitted to the proper financial
official(s). The system should also be
capable of maintaining organization
specific budgetary and program data
regarding request.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Grant_Decommitments_2 The system should be able to process JFMIPSR-00-3,pg16 FFMIA Value Added FV Record Loans and Grants
approved decommitments through a
series of edit checks such as: (1)
verify authority of Approving Official(s)
(2) validate data input by requestor,
CFDA Number.
Grant_Decommitments_3 The system should be able to JFMIPSR-00-3,pg16 FFMIA Value Added FV Record Loans and Grants
decommit funds and post the
transaction to the standard general
ledger.
Grant_Decommitments_4 The system should support notifying JFMIPSR-00-3,pg16 FFMIA Value Added FV Record Loans and Grants
program office staff of decommitments
processed.
Grant_Decommitments_5 The system should support conversion JFMIPSR-00-3,pg16 FFMIA Value Added FV Record Loans and Grants
of outstanding commitments to valid
obligations or their decommitment
before the expiration date of the funds
committed.
Grant_Financial_Reports_1 The system must be able to receive JFMIPSR-00-3,pg32 FFMIA Mandatory FV Record Loans and Grants
financial reports electronically that will
feed automatically into the grants
financial report process.
Grant_Financial_Reports_2 The system must be able to review JFMIPSR-00-3,pg32 FFMIA Mandatory FV Record Loans and Grants
reports and verify for:
- completeness- mathematical
correctness
- validity of information such as grant
numbers and award
numbers
- proper certification- assurance that
amounts reported as
expenditures do not exceed the
balance of funds available
- provide controls to prevent
processing duplicate reports
- reports failing the edit process are
returned to the grantee.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Grant_Financial_Reports_3 The system must be capable of JFMIPSR-00-3,pg32 FFMIA Mandatory FV Record Loans and Grants
preparing specific transactions relating
to the expenditure of funds. These
transactions must be posted to the
Standard General Ledger.
Grant_Financial_Reports_4 The system must maintain sufficient DoDFMRVol12,Ch5 FFMIA Mandatory FV Record Loans and Grants
and appropriate information for JFMIPSR-00-3,pg32
reconciliation with the agency's Core
Financial System.
Grant_Financial_Reports_5 The system must support the initiation JFMIPSR-00-3,pg30 FFMIA Mandatory FV Record Loans and Grants
of the financial report process by
providing the ability to:
- review electronic files of the grant
and grantee
- select and review specific items
(data) from these files
- compare the selected data to data
previously stored in the FRP
Grant_Financial_Reports_6 The system must be capable of JFMIPSR-00-3,pg30 FFMIA Mandatory FV Record Loans and Grants
updating the FRP file. Data should
include the grantee's identification
number, types of grants received,
grant identifying number, dollar
amounts, time period of performance,
grantee's financial history by grant,
and other data considered important
by the granting agency.
Grant_General_System_Requirements The system must provide flexibility in JFMIPSR-00-3,pg36 FFMIA Mandatory FV Record Loans and Grants
_1 accepting data input from multiple
media so that it can recognize the
unique data input requirements of
interface systems.
Grant_General_System_Requirements The system must subject all JFMIPSR-00-3,pg36 FFMIA Mandatory FV Record Loans and Grants
_2 transactions from interfacing systems
to the grant financial system edits and
validation.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Grant_General_System_Requirements The system must provide the JFMIPSR-00-3,pg36 FFMIA Mandatory FV Record Loans and Grants
_3 capability to customize data input,
processing rules, and edit criteria. It
must also provide flexibility in defining
internal operational procedures and in
supporting agency requirements.
Grant_General_System_Requirements The system must provide the JFMIPSR-00-3,pg36 FFMIA Mandatory FV Record Loans and Grants
_4 capability to identify and process
information from other systems that
enter and update the standard grant
financial system.
Grant_General_System_Requirements The system must provide the JFMIPSR-00-3,pg36 FFMIA Mandatory FV Record Loans and Grants
_5 capability to allow users to customize
output for reporting and providing
interfaces to other systems necessary
to meet agency requirements for
external processing (e.g., general
ledger posting, budget formulation,
budget reconciliation and budget
execution).
Grant_General_System_Requirements The system must capture the JFMIPSR-00-3,pg36 FFMIA Mandatory FV Record Loans and Grants
_6 transaction dates in order to ensure
compliance with the Cash
Management Improvement Act.
Grant_General_System_Requirements The system must capture information JFMIPSR-00-3,pg36 FFMIA Mandatory FV Record Loans and Grants
_7 to comply with reporting and referral
requirements of the Debt Collection
Improvement Act of 1996.
Grant_General_System_Requirements The system must capture information JFMIPSR-00-3,pg36 FFMIA Mandatory FV Record Loans and Grants
_8 necessary to report on property, plant, SFFAS6
and equipment in the hands of
grantees as required by Statement of
Federal Financial Accounting
Standards No. 6 (SFFAS No. 6)
Accounting for Property, Plant and
Equipment.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Grant_General_System_Requirements The system must capture financial DoDFMRVol12,Ch5 FFMIA Mandatory FV Record Loans and Grants
_9 information necessary to comply with JFMIPSR-00-3,pg36
OMB Circular A-110 Uniform
Administrative Requirements for
Grants and Agreements with
Institutions of Higher Education,
Hospitals, and Other Non-Profit
Organizations (11/19/93, amended
9/30/99).
Grant_Interest_Collections_1 The system must support interest JFMIPSR-00-3,pg33 FFMIA Mandatory FV Record Loans and Grants
earned on advances of Federal funds
by state agencies, instrumentalities,
and fiscal agents as governed by the
Cash Management Improvement Act
(CMIA) of 1996.
Grant_Interest_Collections_2 The system must support interest JFMIPSR-00-3,pg33 FFMIA Mandatory FV Record Loans and Grants
earned on Federal advances by other
grantee organizations as governed by
OMB Circular A-110, Grants
Management Common Rule, or
program regulations as applicable.
Grant_Obligations_1 The system must be able to record JFMIPSR-00-3,pg18 FFMIA Mandatory FV Record Loans and Grants
obligations of funds; maintain
chronological order of commitments,
obligations, and payments; and cite
multiple appropriations or other
funding sources.
Grant_Obligations_2 The system must be able to capture DoDFMRVol12,Ch5 FFMIA Mandatory FV Record Loans and Grants
data elements such as: JFMIPSR-00-3,pg18,20
- Grant Number- Grantee or Recipient
Name
- Grantee Identifier
- Grant Purpose
- Dollar Amount
- Accounting Classification Data
- Tax Payer Identification
- CFDA Number.
Grant_Obligations_3 The system must allow for DoDFMRVol12,Ch5 FFMIA Mandatory FV Record Loans and Grants
transactions to be posted to the JFMIPSR-00-3,pg20
standard general ledger (SGL).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Grant_Obligations_4 The system must support the DoDFMRVol12,Ch5 FFMIA Mandatory FV Record Loans and Grants
preparation of a grant agreement JFMIPSR-00-3,pg18
document; its review and approval or JFMIPSR-00-3,pg18
rejection by the applicant and the
Obligating official; and provide for
approval or disapproval of obligations.
Grant_Obligations_5 The system must support the JFMIPSR-00-3,pg18 FFMIA Mandatory FV Record Loans and Grants
processing of approved obligations
through the following edit checks:
- verify authority of obligating officials
- validate grant obligation against edits
in the Core Financial
System
- verify funds availability
- validate input data, including the
CFDA number
- provide controls to prevent a
duplicate obligation
Grant_Payments_1 The system must have the ability to JFMIPSR-00-3,pg21 FFMIA Mandatory FV Record Loans and Grants
perform edit checks on payment
request for missing data elements,
clerical errors, and internal logic. The
system must also have the ability to
perform non-routine edit checks
installed by the Federal awarding
agency such as:
- verification whether the grantee is
delinquent in submitting
financial reports
- verification of funds availability
- controls to prevent processing a
duplicate payment.
Grant_Payments_2 The system must be able to flag a JFMIPSR-00-3,pg21 FFMIA Mandatory FV Record Loans and Grants
grantee's account if the grantee is
subject to sanctions requiring the
withholding of payments.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Grant_Payments_3 The system must be able to support DoDFMRVol12,Ch5 FFMIA Mandatory FV Record Loans and Grants
the disbursement of funds to the JFMIPSR-00-3,pg24
grantee's financial institution in
addition to posting the transaction to
the Standard General Ledger.
Grant_Payments_4 The system must be capable of JFMIPSR-00-3,pg21 FFMIA Mandatory FV Record Loans and Grants
recording the receipt of payment
requests from grantees.
Grant_Payments_5 The system must support optional JFMIPSR-00-3,pg21 FFMIA Mandatory FV Record Loans and Grants
data elements in payment request
such as:
- Grantee Name and Identifier
- Amounts Requested
- Grantee Official Authorized to Submit
Request
- Authorized Grantee's Information
- Amount of Funds Authorized
- Amount Approved
- Amount Disallowed
- Program Funding Codes
- Appropriation Code(s).
Grant_Payments_6 The system must have the ability to DoDFMRVol12,Ch5 FFMIA Mandatory FV Record Loans and Grants
support the review of payment JFMIPSR-00-3,pg21
requests.
Guarantee_Origination_1 A guaranteed loan system must record JFMIPSR-00-01,pg31 FFMIA Mandatory FV Record Loans and Grants
the cohort and risk category, as
defined in OMB Circular A-34,
associated with the guaranteed loan.
Guarantee_Origination_10 A guaranteed loan system must JFMIPSR-00-01,pg32 FFMIA Mandatory FV Record Loans and Grants
provide an automated interface with
the Core Financial System to record
the outlay of subsidy from the program
account.
Guarantee_Origination_11 A guaranteed loan system should JFMIPSR-00-01,pg32 FFMIA Value Added FV Record Loans and Grants
provide the capability for reporting loan-
closing information.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guarantee_Origination_2 A guaranteed loan system must JFMIPSR-00-01,pg31 FFMIA Mandatory FV Record Loans and Grants
assign a unique account number to the
guaranteed loan that remains
unchanged throughout the
life of the guarantee.
Guarantee_Origination_3 A guaranteed loan system must JFMIPSR-00-01,pg31 FFMIA Mandatory FV Record Loans and Grants
generate a guarantee endorsement to
confirm that the loan is guaranteed
and transmit it to the lender
(electronically where possible).
Guarantee_Origination_4 A guaranteed loan system must JFMIPSR-00-01,pg31 FFMIA Mandatory FV Record Loans and Grants
calculate and record the guarantee
origination fee in accordance with the
terms and conditions of the guarantee
agreement.
Guarantee_Origination_5 A guaranteed loan system should JFMIPSR-00-01,pg32 FFMIA Value Added FV Record Loans and Grants
transmit the origination fee invoice to
the lender.
Guarantee_Origination_6 A guaranteed loan system must record JFMIPSR-00-01,pg31 FFMIA Mandatory FV Record Loans and Grants
collections of origination fees received.
Guarantee_Origination_7 A guaranteed loan system must JFMIPSR-00-01,pg31 FFMIA Mandatory FV Record Loans and Grants
provide an automated interface with
the Core Financial System to record
the guaranteed loan commitment, the
obligation for the related subsidy, and
the origination fee, receivable, and
collection.
Guarantee_Origination_8 A guaranteed loan system should JFMIPSR-00-01,pg32 FFMIA Value Added FV Record Loans and Grants
provide the capability to receive
electronic transmission of
disbursement data by the lender.
Guarantee_Origination_9 A guaranteed loan system must have JFMIPSR-00-01,pg32 FFMIA Mandatory FV Record Loans and Grants
the capability to record information on
loan disbursements by the lender,
including amounts and applicable
Treasury interest rates, to support
interest computations and subsidy re-
estimates, unless specifically excluded
by program requirements.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Accounting_Requir A system must record as a liability the DoDFMRVol12,Ch4,Sub040202B FFMIA Mandatory FV Record Loans and Grants
ements_1 present value of estimated net cash SFFAS2,23
outflows of the outstanding Post- 1991
guaranteed loans. Disclosure is made
of the face value of loans outstanding
and the amount guaranteed.
Guaranteed_Loan_Accounting_Requir A system must record losses and DoDFMRVol12,Ch4,Sub040202G FFMIA Mandatory FV Record Loans and Grants
ements_10 liabilities for loan guarantees SFFAS2,39
committed before October 1, 1992,
when it is more likely than not that the
loan guarantee will require a future
cash outflow to pay default claims.
Guaranteed_Loan_Accounting_Requir A guaranteed loan system must re- DoDFMRVol12,Ch4,Sub040202G FFMIA Mandatory FV Record Loans and Grants
ements_11 estimate the liability each year as of SFFAS2,39
the date of the financial statements.
Guaranteed_Loan_Accounting_Requir A guaranteed loan system must record DoDFMRVol12,Ch4,Sub040202J FFMIA Mandatory FV Record Loans and Grants
ements_12 modification costs as an expense SFFAS2,49
when loan guarantees are modified.
Guaranteed_Loan_Accounting_Requir A guaranteed loan system must record DoDFMRVol12,Ch4,Sub040202J FFMIA Mandatory FV Record Loans and Grants
ements_13 any difference between the change in SFFAS2,52
liability and the cost of modification of
loan guarantees as a gain or loss.
Guaranteed_Loan_Accounting_Requir A guaranteed loan system must DoDFMRVol12,Ch4,Sub040202J FFMIA Mandatory FV Record Loans and Grants
ements_14 record, for post-1991 loan guarantees, SFFAS2,52
the modification adjustment transfer
paid or received to offset the gain or
loss as a financing source.
Guaranteed_Loan_Accounting_Requir A guaranteed loan system must, for SFFAS2,55 FFMIA Mandatory FV Record Loans and Grants
ements_15 loan sales with recourse, record
estimated potential losses under
guarantee obligations (liabilities) at
their present value.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Accounting_Requir A guaranteed loan system must record DoDFMRVol12,Ch4,Sub040202L FFMIA Mandatory FV Record Loans and Grants
ements_16 property transferred from borrowers to SFFAS2,57
a federal credit program, through
foreclosure or other means, in partial
or full settlement as compensation for
losses that the government sustained
under post-1991 loan guarantees. The
foreclosed property is an asset
recorded at the present value of
estimated future net cash inflows
discounted at the original discount
rate.
Guaranteed_Loan_Accounting_Requir A guaranteed loan system must DoDFMRVol12,Ch4,Sub040202L FFMIA Mandatory FV Record Loans and Grants
ements_17 recognize acquired loans, through SFFAS2,59
foreclosure, at the present value of
their estimated net cash inflows from
selling the loans or from collecting
payments from the borrowers,
discounted at the original discount
rate.
Guaranteed_Loan_Accounting_Requir A system must record assets DoDFMRVol12,Ch4,Sub040202L FFMIA Mandatory FV Record Loans and Grants
ements_18 acquired, in full or partial settlement of SFFAS2,60
Post-1991 guaranteed loans, at the
present value of the government's
claim against the borrowers is reduced
by the amount settled as a result of
the foreclosure.
Guaranteed_Loan_Accounting_Requir The system must recognize negative DoDFMRVol4,Ch16,AppA FFMIA Mandatory FV Record Loans and Grants
ements_19 subsidies, when the guaranteed loan is SFFAS18,10
estimated to make a profit apart from
administrative costs, as a direct
reduction in expense, not as revenue,
gain or other financing source.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Accounting_Requir A system must record a subsidy DoDFMRVol12,Ch4,Sub040202C FFMIA Mandatory FV Record Loans and Grants
ements_2 expense for Post-1991 guaranteed SFFAS2,24
loans disbursed during a fiscal year.
The amount of the subsidy expense
equals the present value of estimated
cash outflows over the life of the loans
minus the present value of estimated
cash inflows, discounted at the interest
rate of marketable Treasury securities
with a similar maturity term, applicable
to the period during which the loans
are disbursed.
Guaranteed_Loan_Accounting_Requir A system must record the interest DoDFMRVol12,Ch4,Sub040202C FFMIA Mandatory FV Record Loans and Grants
ements_20 subsidy costs of loan guarantees SFFAS2,26
which equals the present value of
estimated interest supplement
payments.
Guaranteed_Loan_Accounting_Requir A system must record the fees and DoDFMRVol12,Ch4,Sub040202C FFMIA Mandatory FV Record Loans and Grants
ements_21 other collections for a loan guarantee. SFFAS2,28
These costs are recognized as a
deduction for subsidy costs.
Guaranteed_Loan_Accounting_Requir A system must record the Other DoDFMRVol12,Ch4,Sub040202C FFMIA Mandatory FV Record Loans and Grants
ements_22 subsidy costs for a loan guarantee. SFFAS2,29
These costs consist of cash flows that
are not included in calculating the
interest or default subsidy costs, or in
fees and other collections.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Accounting_Requir A system must estimate default costs DoDFMRVol12,Ch4,Sub040202E FFMIA Mandatory FV Record Loans and Grants
ements_23 by: (a) loan performance experience; SFFAS2,34
(b) current and forecasted SFFAS2,35
international, national, or regional
economic conditions that may affect
the performance of the loans; (c)
financial and other relevant
characteristics of borrowers; (d) the
value of collateral to loan balance; (e)
changes in recoverable value of
collateral; and (f) newly developed
events that would affect the
performance of the loan.
Improvements in methods to
reestimate defaults also are
considered.
Guaranteed_Loan_Accounting_Requir A system must use a systematic DoDFMRVol12,Ch4,Sub040202E FFMIA Mandatory FV Record Loans and Grants
ements_24 methodology, such as an econometric SFFAS2,34
model, to project default costs of each SFFAS2,35
risk category. If individual accounts
with significant amounts carry a high
weight in risk exposure, an analysis of
the individual accounts is warranted in
making the default cost estimate for
that category.
Guaranteed_Loan_Accounting_Requir A system must change the existing DoDFMRVol12,Ch4,Sub040202J FFMIA Mandatory FV Record Loans and Grants
ements_25 book value of the liability of modified SFFAS2,50
post-1991 loan guarantees to an
amount equal to the present value of
net cash outflows projected under the
modified terms from the time of
modification to the maturity of those
loans, discounted at the original
discount rate (the rate that originally is
used to calculate the present value of
the liability when the guaranteed loans
were disbursed).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Accounting_Requir A system must modify pre-1992 loan DoDFMRVol12,Ch4,Sub040202J FFMIA Mandatory FV Record Loans and Grants
ements_26 guarantees directly. The modified loan SFFAS2,51
guarantee is transferred to a financing
account and the existing book value of
the liability of the modified loan
guarantees is changed to an amount
equal to its post modification liability.
Any subsequent modification is treated
as a modification of a post-1991 loan
guarantee. When a pre-1992 loan
guarantee is indirectly modified, that
loan guarantee is kept in a liquidating
account. The liability of such a loan
guarantee is reassessed and adjusted
to reflect any change in the liability
resulting from the modification.
Guaranteed_Loan_Accounting_Requir A system must record the components DoDFMRVol12,Ch4,Sub040202C FFMIA Mandatory FV Record Loans and Grants
ements_3 of the subsidy expense of new loan SFFAS2,25
guarantees separately among interest
subsidy costs, default costs, fees and
other collections, and other subsidy
costs for the fiscal year during which
new guaranteed loans are disbursed.
Guaranteed_Loan_Accounting_Requir A system must record default costs for DoDFMRVol12,Ch4,Sub040202C FFMIA Mandatory FV Record Loans and Grants
ements_4 loan guarantees that result from any SFFAS2,27
anticipated deviation, other than
prepayments, by the borrowers from
the payment schedule in the loan
contracts.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Accounting_Requir A system must accrue and compound DoDFMRVol12,Ch4,Sub040202D FFMIA Mandatory FV Record Loans and Grants
ements_5 interest on loan guarantee liabilities at SFFAS2,31
the interest rate that was originally
used to calculate the present value of
the loan guarantee liabilities when the
guaranteed loans were disbursed.
(The accrued interest is recorded as
interest expense.)
Guaranteed_Loan_Accounting_Requir A system must compute a re-estimate DoDFMRVol12,Ch4,Sub040202D FFMIA Mandatory FV Record Loans and Grants
ements_6 of the subsidy cost allowance for loan SFFAS2,32
guarantee liabilities each year as of
the date of the financial statements.
This includes interest rate re-estimates
and technical/default re-estimates and
must take into account all factors that
may have affected the estimate of
each component of the cash flow,
including prepayments, defaults,
delinquencies, and recoveries.
Guaranteed_Loan_Accounting_Requir A system must record any increase or DoDFMRVol12,Ch4,Sub040202D FFMIA Mandatory FV Record Loans and Grants
ements_7 decrease in the subsidy cost SFFAS2,32
allowance or the loan guarantee
liability resulting from the re-estimates
as a subsidy expense (or a reduction
in subsidy expense). The expense
must be recorded for the current
reporting period.
Guaranteed_Loan_Accounting_Requir A system must record interest accrued DoDFMRVol12,Ch4,Sub040202D FFMIA Mandatory FV Record Loans and Grants
ements_8 on the liability of loan guarantees as DoDFMRVol12,Ch4,Sub040202F
interest expense. SFFAS2,37
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Accounting_Requir A system must record costs for DoDFMRVol12,Ch4,Sub040202F FFMIA Mandatory FV Record Loans and Grants
ements_9 administering credit activities, such as SFFAS2,38
salaries, legal fees, and office costs,
that are for credit policy evaluation,
loan and loan guarantee origination,
closing, servicing, monitoring,
maintaining accounting and computer
systems; and other credit
administrative purposes, as
administrative expense.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg52 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_1 identify delinquent commercial and
consumer accounts for reporting to
credit bureaus (preferably by electronic
interface) by comparing reporting
criteria to delinquent loan data.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must have JFMIPSR-00-01,pg53 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_10 the capability to provide automated
support to the collection process.
Support could be provided for activities
such as contacting a delinquent
borrower by phone; documenting
contacts with a debtor and the results;
documenting installment payments,
rescheduling agreements, and debt
compromise; generating management
reports; and tracking the performance
of individual agency collectors.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg53 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_11 identify accounts eligible for referral to
the Treasury Offset Program (TOP).
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg53 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_12 generate written notification to the
borrower that includes the following:
- the nature and the amount of the
debt,
- the intention of the agency to collect
the debt through administrative offset,
- an explanation of the rights of the
debtor,
- an offer to provide the debtor an
opportunity to inspect and copy the
records of the agency with respect to
the debt,
-and an offer to enter into a written
repayment with the agency.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg53 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_13 identify, at the end of the notification
period, the debtors that remain
delinquent and are eligible for referral.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_14 generate written notices informing the
borrower of the agency's intention to
initiate proceedings to collect the debt
through deduction from pay, the nature
and amount of the debt to be
collected, and the debtors rights.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_15 update the information store to reflect
TOP status.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must apply JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_16 collections received through the TOP
process to debtor accounts in
accordance with applicable payments
application rules.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_17 interface with the Core Financial
System to record receipts remitted to
the agency.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_18 compare delinquent account data to
agency's program collection referral
criteria to select delinquent loan
accounts for referral to collection
agencies.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must sort JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_19 and group delinquent loan accounts
based on type of debt (consumer or
commercial), age of debt, and location
of debtor.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg52 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_2 calculate outstanding balances,
including interest, penalties, and
administrative charges and include this
information in credit bureau records.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_20 calculate outstanding interest,
penalties, and administrative charges
for each delinquent loan account to be
referred.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_21 assign selected delinquent loan
account groupings to appropriate
collection agencies based on
collection agency selection criteria for
agency programs.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_22 document that the delinquent account
has been referred to a collection
agency.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_23 generate and receive electronic
transmissions of account balance data
and status updates to and
from collection agencies.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must record JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_24 receipts remitted to the
collection agency and forwarded to the
agency.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_25 update the acquired loan information
store to reflect receipts, adjustments,
and other status changes, including
rescheduling, compromise, and other
resolution decisions.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_26 accept and match collection agency
invoices with agency records.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_27 request, reconcile, and record returned
accounts from collection agencies.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_28 interface with the Core Financial
System to record collections
processed through collection
agencies.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_29 compare delinquent loan account
information against the agency's
litigation referral criteria to identify
delinquent loan accounts eligible for
referral. Support identification of
accounts to be referred to counsel for
filing of proof of claim based on
documentation that a debtor has
declared bankruptcy.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg52 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_3 generate (or include in demand letters)
a notice to inform the borrower of the
referral of a delinquent debt to a credit
bureau, in accordance with
regulations.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_30 provide an electronic interface with
credit bureaus to obtain credit bureau
reports that will enable assessment of
the debtor's ability to repay before a
claim is referred to legal counsel.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_31 calculate the outstanding balance, JFMIPSR-00-01,pg55
including principal, interest penalties, JFMIPSR-00-01,pg55
and administrative charges, for each
delinquent loan account to be referred
to legal counsel.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_32 generate the Claims Collection
Litigation Report (CCLR). The CCLR is
used to capture collection actions and
current debtor information and transmit
this information to DOJ.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_33 receive electronic transmissions of
account data and status updates to
and from DOJ's Central Intake Facility
or the agency's Office of General
Counsel's (OGC) automated system
for referrals.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_34 update the loan status to reflect
referral for litigation so that the loan
can be excluded from other
collection actions and to alert the
agency to obtain approval from
counsel before accepting voluntary
debtor payment.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must track JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_35 filing of pleadings and other motions,
including proofs of claims in
bankruptcy to ensure swift legal action
and to monitor litigation activity.
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Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must match JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_36 agency litigation referrals with DOJ
listing of agency litigation referrals.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must record JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_37 and track recovery of judgment
decisions.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_38 update the loan information store to
reflect receipts and adjustments.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_39 interface with the Core Financial
System to record any collections
resulting from litigation.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system should JFMIPSR-00-01,pg52 FFMIA Value Added FV Record Loans and Grants
ollection_Actions_4 maintain a record of each account
reported to credit bureaus to allow
tracking of referred accounts.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must offset JFMIPSR-00-01,pg53 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_40 delinquent debts internally before
referral to TOP, where applicable.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg53 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_41 transmit to TOP eligible new debts,
and increase, decrease, or delete
previously reported debts.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must record JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_42 offset fees in accordance with agency
program requirements.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_43 update the Core Financial System to
record collections from TOP.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_44 process agency refunds given to
borrowers erroneously and offset and
transmit this information to Treasury in
a timely manner.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must record JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_45 refunds given by Treasury and adjust
the loan information store accordingly.
3/2/2009 Business Transformation Agency Page 285 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_46 document that the wage garnishment
order was sent to the employer.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_47 provide ad hoc reporting capability
needed to monitor the amount
recovered through nonfederal wage
garnishment.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_48 document that agency provided
debtors a hearing, when requested.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must apply JFMIPSR-00-01,pg54 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_49 collections received through wage
garnishment according to agency
application rules.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system should JFMIPSR-00-01,pg53 FFMIA Value Added FV Record Loans and Grants
ollection_Actions_5 prepare data on appropriate medium,
on a monthly basis, of delinquent
debtors to be included in the CAIVRS
database.
Guaranteed_Loan_Delinquent_Debt_C The system should identify delinquent JFMIPSR-00-01,pg52 FFMIA Value Added FV Record Loans and Grants
ollection_Actions_50 commercial and consumer accounts
for reporting to CAIVRS by comparing
reporting criteria to delinquent loan
data.
Guaranteed_Loan_Delinquent_Debt_C The system should generate (or JFMIPSR-00-01,pg52 FFMIA Value Added FV Record Loans and Grants
ollection_Actions_51 include in demand letters) a notice to
inform the borrower of the referral of a
delinquent debt to CAIVRS in
accordance with regulations.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg55 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_52 generate payment to the collection
agency for services rendered through
the core financial system.
3/2/2009 Business Transformation Agency Page 286 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must have JFMIPSR-00-01,pg56 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_53 the capability to compare delinquent
loan account information to agency
program write-off criteria to select
delinquent loan accounts for possible
loan write-off.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must have JFMIPSR-00-01,pg56 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_54 the capability to classify debtors based
on financial profile and ability to repay.
Indicators of the financial well being of
a debtor include debtor financial
statements, credit bureau reports, and
payment receipt history.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must have JFMIPSR-00-01,pg56 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_55 the capability to produce a CCLR for
each loan account to be referred to
agency counsel or
the (DOJ) for approval of termination
of collection action. The system must
update the loan status to reflect the
referral.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must have JFMIPSR-00-01,pg56 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_56 the capability to update the loan
information store to reflect approval or
disapproval by
agency counsel or the DOJ for
termination of collection action.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must have JFMIPSR-00-01,pg56 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_57 the capability to update the loan
information store and provide an
automated interface with
the Core Financial System to record
the write-off of the receivable.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must have JFMIPSR-00-01,pg57 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_58 the capability to maintain a suspense
file of inactive (written-off) loan
accounts.
3/2/2009 Business Transformation Agency Page 287 of 742
Defense Financial Management Improvement Guidance
Rule Name Rule Description Primary Reference Rule Type Rule Indicator BEP(s) BPM Process(es)
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must have JFMIPSR-00-01,pg57 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_59 the capability to reactivate written-off
loan accounts at a system user's
request if the debtor's financial status
or the account status changes.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must JFMIPSR-00-01,pg53 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_6 generate and transmit dunning letters
to debtors with past-due loan
accounts.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must have JFMIPSR-00-01,pg57 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_60 the capability to compare loan account
data to agency closeout criteria to
identify debtor
accounts eligible for closeout and
1099-C reporting.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must have JFMIPSR-00-01,pg57 FFMIA Mandatory FV Record Loans and Grants
ollection_Actions_61 the capability to prepare and send a
Form 1099-C to the IRS if the debtor
has not
responded within the required time
period.
Guaranteed_Loan_Delinquent_Debt_C A guaranteed loan system must have JFMIPSR-00-01,pg57 FFMIA Mandatory FV Record Loans and