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Sample Business Cooperation Letter

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					                            SUMMARY OF CHANGES

Change #                                                Change
   1       Updated Links
   2       Changed the FMS Case (T22) Syntax Business rule to alphanumeric
   3       Added businesses rules for Agency Accounting Identifier (O3)
   4       Changed the Definition for Agency Accounting Identifier (O3)
   5       Removed the Link to the Major Acquisition Authoritative Source
   6       Removed References to the Statement of Custodial Activity and the Statement of Financing
  END
                                                                                                                                                                        Data Structure View




                                                                                  Legend

      Appropriation Account Information                Organizational Information                           Trading Partner Information                  Waiting Further Action
        Budget Program Information                     Transactional Information                            Cost Accounting Information

                                Attribute                                                                                                                           Primary                                                                         Source                                                                   XML Type                     XML
Key     SFIS Component           Name                         Description                                            Example(s)                         Length      Steward                         Values                                                          Required Statements and Reporting                  (append 'type' on end)
A1      Appropriation       Department      Department Regular is the US Treasury               Code                  Agency                              3      U.S. Treasury    The link is in the source column. It will http://fms.treas.gov/fastbook/   SF132, Apportionment and Reapportionment Schedule,       DepartmentRegular         DeptCd
        Account Information Regular Code    designated code representing the government         097             DoD, Office of the Secretary of                                   take you to the Treasury Financial                                         SF133, Report on Budget Execution and Budgetary
                                            agency accountable for one or more fund             Defense                                                                           Management Service Web Page, then click                                    Resources,
                                            accounts established and maintained by the          021             Department of the Army                                            on single PDF file, under the FAST Book                                    Budget Programming & Financing Schedule,
                                            Treasury. The Department Regular element is an      017             Department of the Navy                                            (single files). This will take you to the
                                            integral part of the Treasury Appropriation Fund    057             Department of the Air Force                                       source page. Then go to bookmark,                                          Appropriation Status by Fiscal Year, Program, Sub-
                                            Symbol (TAFS).                                      096             Corps of Engineers                                                select Part IV, Index of Agency Codes.                                     Accounts (1002),
                                                                                                                                                                                                                                                             Report on Reimbursements (725),
                                                                                                                                                                                  This list of values is too long to list. The
                                                                                                                                                                                  example Column provides examples.                                          FACTS II
                                                                                                                                                                                                                                                             SF218 & SF1219, Statement of Accountability,
                                                                                                                                                                                                                                                             SF1220 & SF1221: Statement of Transactions,
                                                                                                                                                                                                                                                             FMS 2108, Year End Closing Statement,
                                                                                                                                                                                                                                                             International Balance of Payments Report,

                                                                                                                                                                                                                                                             Balance Sheet,
                                                                                                                                                                                                                                                             Statement of Net Cost,
                                                                                                                                                                                                                                                             Statement of Changes in Net Position,
                                                                                                                                                                                                                                                             Statement of Budgetary Resources,
                                                                                                                                                                                                                                                             Notes on the Financial Statements,




A2      Appropriation       Department      The Department Transfer Code identifies the         Department Transfer No.                                   3      U.S. Treasury    The link is in the source column. It will http://fms.treas.gov/fastbook/   SF132, SF133, DD 1002, FMS 2108, Budget Programming DepartmentTransfer             DeptTrnsfrCd
        Account Information Transfer Code   federal agency of obligation authority to the DoD   089                                                                               take you to the Treasury Financial                                         & Financing Schedule, International Balance of Payment
                                            or one of its components. For the transfer of                                                                                         Management Service Web Page, then click                                    Report, Balance Sheet, Statement of Net Cost, Statement
                                            obligation authority, the transfer agency retains   In the above example, the Department Transfer                                     on single PDF file, under the FAST Book                                    of Changes in Net Position, Statement of Budgetary
                                            responsibility for the fund account and the         Value "089"indicates transfer of obligation authority                             (single files). This will take you to the                                  Resources, Report AR(M)725 on Reimbursements, Notes
                                            recipient agency charges against the fund           from Dept of Energy.                                                              source page. Then go to bookmark,                                          on the Financial Statements, FACTS II
                                            account of the transfer agency.                                                                                                       select Part IV, Index of Agency Codes.
                                                                                                The field is left blank if no transfer is involved.                                                                                                          SF224 Statement of Transactions, for non-Treasury
                                                                                                                                                                                  This list of values is too long to list. The                               disbursing offices, the equivalent of the SF224 is the
                                                                                                                                                                                  example Column provides examples.                                          SF1219, Statement of Accountability, and SF1220,
                                                                                                                                                                                                                                                             Statement of Transactions.




A3      Appropriation       Main Account    The main account is identified by a four digit      DoD Examples:                                             4      U.S. Treasury    The link is in the source column. It will http://fms.treas.gov/fastbook/   SF132, Apportionment and Reapportionment Schedule,       MainAccount               MainAct
        Account Information Code            numeric data element representing a specific        Main                                                                              take you to the Treasury Financial                                         SF133, Report on Budget Execution and Budgetary
                                            appropriation or fund account established by the    Account Account Name                                                              Management Service Web Page, then click                                    Resources,
                                            US Treasury for expenditure or receipt authority                                                                                      on single PDF file, under the FAST Book                                    Budget Programming & Financing Schedule,
                                            issued by the US Congress.                          0740      Family Housing Construction, Air Force                                  (single files). This will take you to the
                                                                                                2020      Operation & Maintenance, Army                                           source page. Then go to bookmark,                                          Appropriation Status by Fiscal Year, Program, Sub-
                                                                                                2040      Research, Development, Test & Eval,                                     select Parts I, II, and III.                                               Accounts (1002),
                                                                                                Army                                                                                                                                                         Report on Reimbursements (725),
                                                                                                2050      Military Construction, Army                                             This list of values is too long to list. The
                                                                                                4557      Revolving Fund, National Defense Sealift                                example Column provides some                                               FACTS I
                                                                                                5095      Wildlife Conservation, Military                                         examples.                                                                  FACTS II
                                                                                                Reservations                                                                                                                                                 SF1218 & SF1219, Statement of Accountability,
                                                                                                8097      Military Retirement Fund, Defense                                                                                                                  SF1220 & SF1221: Statement of Transactions,
                                                                                                                                                                                                                                                             FMS 2108, Year End Closing Statement,
                                                                                                                                                                                                                                                             International Balance of Payments Report,

                                                                                                                                                                                                                                                             Statement of Budgetary Resources,
                                                                                                                                                                                                                                                             Notes on the Financial Statements,




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                              Attribute                                                                                                                             Primary                                                                          Source                                                                               XML Type                     XML
Key   SFIS Component           Name                           Description                                             Example(s)                        Length      Steward                         Values                                                                          Required Statements and Reporting               (append 'type' on end)
A4    Appropriation       Sub-Account       The Sub-Account symbol is used to specify             The following Sub-Accounts have been established        3      U.S. Treasury   The link is in the source column. It will http://fms.treas.gov/fastbook/                    Appropriation Status by Fiscal Year, Program, Sub-   SubAccount                 SubAct
      Account Information Code              subsidiary level accounts associated to the main      specifically for the purpose of subdividing the DoD                            take you to the Treasury Financial                                                          Accounts (1002),
                                            account of the TAFS. The Sub-Account might            Defense Wide Working Capital Fund Account 4930,                                Management Service Web Page, then click                                                     Report on Reimbursements (725),
                                            indicate a series of subsidiary level receipt         as follows:                                                                    on single PDF file, under the FAST Book
                                            accounts or represent special subsidiary level        97X4930.001 Defense Working Capital Fund, Army                                 (single files). This will take you to the                                                   FACTS II
                                            accounts requested for use by an agency and           31USC1535                                                                      source page. Then go to bookmark,                                                           SF1218 & SF1219, Statement of Accountability,
                                            approved by the US Treasury. Sub-account              97X4930.002 Defense Working Capital Fund, Navy                                 select Parts I, II, and III.                                                                SF1220 & SF1221: Statement of Transactions,
                                            balances aggregate to the main account balance.       31USC1535                                                                                                                                                                  FMS 2108, Year End Closing Statement,
                                            The Sub-Account has the potential for several                                                                                        This list of values is too long to list. The
                                            relationships to the Main Account.                    The following additional Sub-Accounts have been                                example Column provides some                                                                Notes on the Financial Statements,
                                                                                                  established specifically for the purpose of                                    examples.
                                                                                                  subdividing Receipt Main Accounts.
                                                                                                  **8822.001    Conditional Gift Fund, General,
                                                                                                  Department of State
                                                                                                  22 USC 809, 1046
                                                                                                  **8822.002    Earnings on Investment, Conditional
                                                                                                  Gift Fund, General, Department of State 22 USC 809,
                                                                                                  1046

A5    Appropriation       Apportionment     An OMB distribution of budgetary resources,           Examples of Apportionment Categories A, B and C         1      OMB             The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html   SF132, Apportionment and Reapportionment Schedule,   ApportionmentCategory      AportnmtCat
      Account Information Category Code     using Standard Form 132, Apportionment and Re-                                                                                       take you to the USSGL Supplement to the                                                     SF133, Report on Budget Execution and Budgetary
                                            apportionment Schedule, to distribute budget or       Category A - Period Apportionments                                             Treasury Financial Manual Web Page.                                                         Resources,
                                            obligational authority by calendar quarter            - 1st quarter amount, 2nd Quarter amount, 3rd                                  Click on the current version of the USSGL
                                            (category A) or by other specified time periods, or   Quarter Amount and 4th Quarter Amount .                                        TFM. Then go to bookmark and click on                                                       Appropriation Status by Fiscal Year, Program, Sub-
                                            programs, activities, projects, or combinations                                                                                      the plus sign next to Part I USSGL. Select                                                  Accounts (1002),
                                            thereof (category B). The category code indicates     Category B Examples- Apportionments for Specific                               Section IV - Attribute Definition Report.                                                   Report on Reimbursements (725),
                                            whether amounts distributed are category A or B       Purposes, e.g.,:
                                            apportionments, or not subject to apportionment       - Tri-annual Apportionment-Research, Development                               A – Category A,                                                                             SF1218 & SF1219, Statement of Accountability,
                                            (category C). The apportionment distribution          of Product XYZ,                                                                B – Category B,                                                                             SF1220 & SF1221: Statement of Transactions,
                                            represents that portion of the appropriation          - Terrorist Defense Education (Special purpose)                                C - Not subject to apportionment                                                            FMS 2108, Year End Closing Statement,
                                            authorized for the obligation and expenditure of
                                            funds.                                                Category C - Accounts Exempted from SF 132                                                                                                                                 Statement of Budgetary Resources,
                                                                                                  Apportionment Requirements:
                                                                                                  Example for a no-year or multi-year account:
                                                                                                  - Other Category C uses include:
                                                                                                  Nonexpenditure transfers to other accounts;
                                                                                                  Expired accounts; Accounts that are fully
                                                                                                  obligated(expended) at the beginning of a fiscal
                                                                                                  period; Foreign currency accounts.




A6    Appropriation       Receipt Indicator The Receipt Indicator identifies a main account       N/A - This is a simple Yes or No field.                 1      U.S. Treasury   Click on the link in the Source column. https://beis.csd.disa.mil/beis-xml/sfiscombo.xml    Budget Programming & Financing Schedule,             ReceiptIndicator           RcptInd
      Account Information                   balance, or main account/subaccount                                                                                                  Then click on the word "values" at the
                                            combination, as either receipt or expenditure.                                                                                       cross-section of "SFIS Code Value                                                           SF1218 & SF1219, Statement of Accountability,
                                                                                                                                                                                 Listing" and ".XML". Then in the drop                                                       SF1220 & SF1221: Statement of Transactions,
                                                                                                                                                                                 down menu select RcptInd for a complete
                                                                                                                                                                                 list of values.                                                                             Statement of Changes in Net Position,
                                                                                                                                                                                                                                                                             Statement of Budgetary Resources
                                                                                                                                                                                 Y - Yes
                                                                                                                                                                                 N - No




A7    Appropriation       Sub               Sub-Classification Codes are assigned in certain      Examples of Federal Wide Sub-Account values             3      U.S. Treasury   The link associated with Sub-             http://www.fms.treas.gov/TFM/                     SF1218 & SF1219, Statement of Accountability         SubClassification          SubCls
      Account Information Classification    cases for grouping designated disbursement            representing special transaction sets identified by                            Classification Code is in the source
                          Code              and/or receipt transactions below the level of        Treasury are:                                                                  column. It will take you to the Treasury
                                            appropriation or fund account represented by the                                                                                     Financial Manual, then click on Volume 1,
                                            main account, Reference Item A3, Main Account)        000 Default value when unused                                                  Table of Contents. Then click on Part 2,
                                            for an Appropriation, Fund, or Receipt Account.       911 Unrealized Discounts                                                       Chapter 4200. Click on the PDF File and
                                            Separate sub-class identification codes are           921 Imprest Funds                                                              then go to the bookmark and click on I
                                            assigned to agencies by the Treasury to be used                                                                                      TFM 2-4200.
                                            as parenthetical prefixes to the main account
                                            when preparing Disbursing Officer Reports.                                                                                           This list of values is too long to list. The
                                                                                                                                                                                 example Column provides example.




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                               Attribute                                                                                                                                   Primary                                                                          Source                                                                                 XML Type                     XML
Key   SFIS Component            Name                            Description                                               Example(s)                           Length      Steward                         Values                                                                          Required Statements and Reporting                 (append 'type' on end)
A8    Appropriation       Period of        Period of Availability identifies the period in            If multi-fiscal Year Period of Availability where the      8      U.S. Treasury   Values are updated yearly.                       N/A - There is no specific link as a source. SF132, Apportionment and Reapportionment Schedule,   PeriodOfAvailability       POAbeg
      Account Information Availability     which new obligations can be incurred for a main          initial fiscal year of availability is FY2006 and the                                                                                                                            SF133, Report on Budget Execution and Budgetary
                          Fiscal Year Date account within a TAFS. The coding structure that          ending period of availability is FY 2008, then the                                                                                                                               Resources,                                                                      POAend
                                           depicts the ―period of availability‖ is                   value will be      "20062008".                                                                                                                                                   Budget Programming & Financing Schedule,
                                           (BBBBEEEE), whereby BBBB is used to identify
                                           the beginning fiscal year period of availability and       If no authority end-date exists then the value will be                                                                                                                        Appropriation Status by Fiscal Year, Program, Sub-
                                           EEEE the ending fiscal year available to incur            "PPPPXXXX".                                                                                                                                                                    Accounts (1002),
                                           obligations. The Period of Availability indicates                                                                                                                                                                                        Report on Reimbursements (725),
                                           for the main fund account the period available for
                                           obligation of the fund balance. For a TAFS main                                                                                                                                                                                          FACTS II
                                           account with no obligation authority end-date                                                                                                                                                                                            SF1218 & SF1219, Statement of Accountability,
                                           indicated, the beginning period is expressed as                                                                                                                                                                                          SF1220 & SF1221: Statement of Transactions,
                                           (PPPP) designating a program fiscal period                                                                                                                                                                                               FMS 2108, Year End Closing Statement,
                                           followed by the "XXXX", indicating "No Year"                                                                                                                                                                                             International Balance of Payments Report (Government
                                           funding.                                                                                                                                                                                                                                 Wide Accounting, and International Balance of
                                                                                                                                                                                                                                                                                    Payments)
                                                                                                                                                                                                                                                                                    Statement of Budgetary Resources



A9    Appropriation       Reimbursable       The Reimbursable Indicator is used to flag those        Sample: An 'R" affiliated with the items posted to          1      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html   SF132, Apportionment and Reapportionment Schedule,     ReimbursableFlag           ReimbFlag
      Account Information Flag Indicator     expenditures incurred for a designated TAFS             the 4 digit main account of a TAFS indicates those                                 take you to the USSGL Supplement to the                                                     SF133, Report on Budget Execution and Budgetary
                                             account that are considered reimbursable to the         recoverable expenditures associated with the                                       Treasury Financial Manual Web Page.                                                         Resources,
                                             account.                                                following:                                                                         Click on the current version of the USSGL                                                   Budget Programming & Financing Schedule,
                                                                                                      - Reimbursements for Sale of Material, e.g., Sale of                              TFM. Then go to bookmark and click on
                                                                                                     Inventory Material, Replacement of Like-Items, and                                 the plus sign next to USSGL Part 2. Select                                                  Report on Reimbursements (725),
                                                                                                     Free Assets, i.e., assets disposed of not requiring                                Section IV - Attribute Definition Report.
                                                                                                     replacement                                                                                                                                                                    Statement of Budgetary Resources,
                                                                                                      - Reimbursable Expenditures From General Funds                                    R – Reimbursable,
                                                                                                     Based on Customer Orders                                                           D – Direct
                                                                                                      - Defense Working Capital Funds- To indicate the
                                                                                                     expenditure items to be recovered through full
                                                                                                     recovery pricing, including the full (direct and
                                                                                                     indirect) actual costs incurred, including Reserve
                                                                                                     Material, Military Personnel, Operations and
                                                                                                     Maintenance, Base Support, RDT&E,
                                                                                                     Design/Development, Construction, Unplanned
                                                                                                     Losses, and other recoverable costs.
A10   Appropriation       Fund Type Code The fund type is used as a basis in establishing            01 - General Fund,                                          2      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html   Budget Programming & Financing Schedule,               FundType                   FundTy
      Account Information                the classification of the account symbol. It                02 - Special Fund,                                                                 take you to the USSGL Supplement to the
                                         denotes and categorizes the account symbols                 07 - Trust (non-revolving) Fund,                                                   Treasury Financial Manual Web Page.                                                         Report on Reimbursements (725),
                                         (Main Account) with a standard numbering                    08 - Trust Revolving Fund                                                          Click on current version of the USSGL
                                         scheme for each particular type (e.g. general fund,                                                                                            TFM. Then go to bookmark and click on
                                         special fund, trust fund and etc) of fund. OMB                                                                                                 the plus sign next to USSGL Part 2. Select
                                         and the Department of the Treasury will assign                                                                                                 Section IV - Attribute Definition Report.
                                         identification codes based on the type of fund
                                         involved and other characteristics of a proposed                                                                                               01 - General Fund,
                                         new main account.                                                                                                                              02 - Special Fund,
                                                                                                                                                                                        03 - Public Enterprise Fund,
                                                                                                                                                                                        04 - Intra-governmental Revolving or
                                                                                                                                                                                        Management Fund,
                                                                                                                                                                                        07 - Trust (non-revolving) Fund,
                                                                                                                                                                                        08 - Trust Revolving Fund


A11   Appropriation       Advance Flag       The value of the Advance Flag identifies new            "P"= An appropriation was passed in FY 2004. It             1      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html   FACTS II                                               AdvanceFlag                AdvFlag
      Account Information Code               budget authority made available in the current          included funds not available until FY 2006. In                                     take you to the USSGL Supplement to the
                                             year based on an appropriation act intending            FY2006 the Advance Flag "P" would be used to                                       Treasury Financial Manual Web Page.                                                         SF132, Apportionment and Reapportionment Schedule,
                                             future year funding. For instance, an                   indicate these funds were advanced from a prior                                    Click on the current version of the USSGL                                                   SF133, Report on Budget Execution and Budgetary
                                             appropriation passed in one year, may include           year appropriation.                                                                TFM. Then go to bookmark and click on                                                       Resources,
                                             funds that are not available for use until two years                                                                                       the plus sign next to USSGL Part 2. Select
                                             into the future. In the future year of availability,    "F"= If budget authority made available at the end of                              Section IV - Attribute Definition Report.                                                   Budget Programming & Financing Schedule,
                                             these funds are considered 'advanced from a prior       FY 2005 for FY2005 obligations to be liquidated in                                                                                                                             Statement of Budgetary Resources,
                                             year' appropriation act. In the case of budget          FY2006, then the Advance Flag would be "F",                                        P – Advanced in Prior Year
                                             authority made available close to the end of the        Advance from Future Year.                                                          F – Advanced from Future Year
                                             current year for current fiscal year obligations that                                                                                      X – Not Applicable
                                             are liquidated in the following fiscal year, the        "X" = If new budget authority is made available in
                                             authority is considered to be "advance funded".         the current fiscal year based on an appropriation
                                             The values of the Advance Flag are more                 act intending current fiscal year use, then this flag
                                             accurately associated with a code, rather than a        is not applicable.
                                             flag. Flag is only used to correspond with the
                                             U.S. Treasury's representation of the data element
                                             for external reporting.




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                               Attribute                                                                                                                              Primary                                                                              Source                                                                               XML Type                     XML
Key   SFIS Component            Name                            Description                                           Example(s)                          Length      Steward                         Values                                                                              Required Statements and Reporting               (append 'type' on end)
A12   Appropriation       Authority Type     The Authority Type identifies various types of                                                                 1      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html       SF132, Apportionment and Reapportionment Schedule,   AuthorityType              AuthTy
      Account Information Code               budget or obligational authority authorized. Each    A "P" type indicator coded in an accounting                                      take you to the USSGL Supplement to the                                                         SF133, Report on Budget Execution and Budgetary
                                             type of authority includes specific legislative      transaction to post to USSGL rescission account                                  Treasury Financial Manual Web Page.                                                             Resources,
                                             requirements and must be identified separately.      4392 would indicate rescission of an appropriation                               Click on the current version of the USSGL                                                       Budget Programming & Financing Schedule,
                                             Where unique identification is not possible          specified by an associated TAFS                                                  TFM. Then go to bookmark and click on
                                             through the accounts contained in the United                                                                                          the plus sign next to USSGL Part 2. Select                                                      FMS 2108, Year End Closing Statement,
                                             States Government Standard General Ledger            A "C"' authority type indicator included in a                                    Section IV - Attribute Definition Report.
                                             (USSGL), Authority Type codes have been              transaction posting to an SF132 line item would                                                                                                                                  Statement of Budgetary Resources,
                                             applied. For example, the USSGL rescission           indicate Contract Authority.                                                     P – Appropriation
                                             accounts (USSGL accounts 4392 and 4393) do not                                                                                        D – Advance Appropriation
                                             distinguish between rescissions of appropriations                                                                                     B – Borrowing Authority
                                             or contract authority.                                                                                                                C – Contract Authority
                                                                                                                                                                                   R - Re-appropriation
                                                                                                                                                                                   S – Spending Authority From Offsetting
                                                                                                                                                                                   Collections


A13   Appropriation       Availability Time The Availability Time value indicates whether a       $1M is Appropriated for a one year period. $250,000       1      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html       FACTS II                                             AvailabilityTime           AvailTm
      Account Information Indicator         specific amount of funding is available for           is apportioned each quarter. $250,000 is                                         take you to the USSGL Supplement to the
                                            execution in the current reporting period (I.e.,      apportioned in the first quarter which would be                                  Treasury Financial Manual Web Page.                                                             SF132, Apportionment and Reapportionment Schedule,
                                            month, quarter, year), or in a subsequent             classified as "A," available in the current reporting                            Click on the current version of the USSGL                                                       SF133, Report on Budget Execution and Budgetary
                                            reporting period. Note that a subsequent              period. This funding is available for execution. The                             TFM. Then go to bookmark and click on                                                           Resources,
                                            reporting period may be in the current fiscal year,   remaining $750,000 would be classified as "S,"                                   the plus sign next to USSGL Part 2. Select                                                      Budget Programming & Financing Schedule,
                                            or a subsequent fiscal year.                          funding available in a subsequent period. All funds                              Section IV - Attribute Definition Report.
                                                                                                  with an "S" status cannot be obligated against.                                                                                                                                  Statement of Budgetary Resources,
                                                                                                                                                                                   A – Available in current period
                                                                                                  In the second quarter another $250,000 is                                        S – Available in subsequent period
                                                                                                  apportioned. If none of the funds that were
                                                                                                  allocated in the first quarter were spent there would
                                                                                                  be $500,000 classified as "A", in the current
                                                                                                  reporting period and $500,000 classified as "S",
                                                                                                  available in a subsequent reporting period.




A14   Appropriation       Borrowing          The Borrowing Source identifies the source of   DoD borrowed funds under congressionally                       1      U.S. Treasury   The link is in the source column. It will http://fms.treas.gov/ussgl/selection_page.html        FACTS II                                             BorrowingSource            BorrowSrc
      Account Information Source Code        funds borrowed under congressionally authorized authorized borrowing authority from the Department                                    take you to the USSGL Supplement to the
                                             borrowing authority.                            of the Treasury, therefore the Borrowing Source                                       Treasury Financial Manual Web Page.                                                             Budget Program and Financing (P&F) Schedule
                                                                                             value will be "T".                                                                    Click on the current version of the USSGL
                                                                                                                                                                                   TFM. Then go to bookmark and click on                                                           FMS 2108, Year End Closing Statement,
                                                                                                                                                                                   the plus sign next to USSGL Part 2.
                                                                                                                                                                                   Select Section IV - Attribute Definition
                                                                                                                                                                                   Report.

                                                                                                                                                                                   T – Treasury
                                                                                                                                                                                   P – Public
                                                                                                                                                                                   F – Federal Financing Bank


A15   Appropriation       Definite           The Definite/ Indefinite Flag indicates whether the "D"=If the amount of the budget authority is a             1      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html       Budget Programming & Financing Schedule,             DefiniteIndefiniteFlag     DefntFlag
      Account Information Indefinite Flag    amount of budget authority is definite (a specified specified amount or has a "not to exceed" amount                                  take you to the USSGL Supplement to the
                          Indicator          amount, or a "not to exceed" amount specified)      associated with it, then the "D" value will be used.                              Treasury Financial Manual Web Page.                                                             FMS 2108, Year End Closing Statement,
                                             or indefinite (determined by other factors).                                                                                          Click on the current version of the USSGL
                                                                                                                                                                                   TFM. Then go to bookmark and click on
                                                                                                                                                                                   the plus sign next to USSGL Part 2. Select
                                                                                                                                                                                   Section IV - Attribute Definition Report.

                                                                                                                                                                                   D – Definite
                                                                                                                                                                                   I – Indefinite


A16   Appropriation       Public Law         The number used to identify a specific law           Example:                                                  7      U.S. Treasury   Values are updated yearly.                       N/A - There is no specific link as a source.   SF132, Apportionment and Reapportionment Schedule,   PublicLawNumber            PubLawNbr
      Account Information Number             enacted by the Congress and signed by the            089-670; where 089 = Law passed by the 89th US                                                                                                                                   SF133, Report on Budget Execution and Budgetary
                                             President. For example, the 554th Law of the         Congress                                                                                                                                                                         Resources,
                                             106th Congress would be Public Law 106-554. In       and 670 = the 670th Law passed by the 89th                                                                                                                                       Budget Programming & Financing Schedule,
                                             addition, a specific public law number will be       Congress
                                             cited, along with the amount, on external reports                                                                                                                                                                                     FMS 2108, Year End Closing Statement,
                                             for any funds made temporarily not available due
                                             to a specific public law. The most current Public                                                                                                                                                                                     Statement of Budgetary Resources,
                                             Law number is to be used.




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                                                                                                                                                                        Data Structure View


                              Attribute                                                                                                                             Primary                                                                          Source                                                                                         XML Type                   XML
Key   SFIS Component           Name                           Description                                             Example(s)                        Length      Steward                         Values                                                                             Required Statements and Reporting                      (append 'type' on end)
A17   Appropriation       Program Report The Program Report Code identifies meaningful            Sample Program Report Codes (for a Navy Housing,        3      OMB             The link is in the Source column. It will        http://www.whitehouse.gov/omb/circulars_a11_current_ SF132, Apportionment and Reapportionment Schedule,   ProgramReportCode          PrgRptCd
                                                                                                                                                                                                                                  year_a11_toc/
      Account Information Code           program reporting categories during the                  Main Account):                                                                 take you to the OMB Circular A-11. Click                                                      SF133, Report on Budget Execution and Budgetary
                                         apportionment tracking process. The program                                                                                             on PDF Version of the entire A-11. Scroll                                                     Resources,
                                         report codes and associated amounts are                  Report Code    Description                                                     down to Part 4, select Section 121. Go to
                                         reported as attachments to the Standard Form             001             Major Construction Housing                                     Section 121.2.                                                                                FACTS II
                                         132, Apportionment and Re-apportionment                  002             Improvements
                                         Schedule. DoD agencies (i.e. Navy, Army, Air             003             Planning and Design                                            Values are agency (i.e. Navy, Army, Air                                                       Statement of Budgetary Resources,
                                         Force, Marines, & other Treasury defined                                                                                                Force, Marines, NASA, & other Treasury
                                         agencies) use the program report codes to group          (Currently this element is only used in Military                               defined agencies) defined, between 001
                                         and track designated obligations on the SF133            Construction, Family Housing.)                                                 and 100, and the meaning of each value is
                                         Reports on Budget Execution and Budgetary                                                                                               different by main account and budget
                                         Resources. For example, rather than reporting a                                                                                         year.
                                         single number for its obligations, a Department of
                                         the Navy account may separately show
                                         obligations for: maintaining land resources;
                                         performing major constructions; and performing
                                         base support. Program reporting categories are
                                         not used to apportion funds, are not subject to
                                         the Anti-deficiency Act, and are not shown on the
                                         actual SF132 apportionment or letter
                                         apportionment forms, but are included as
                                         attachments to these forms.




A18   Appropriation       TAFS Status       The TAFS Status identifies the availability status                                                            1      U.S. Treasury   The link is in the Source column. It will http://fms.treas.gov/ussgl/selection_page.html      SF132, Apportionment and Reapportionment Schedule,           TAFSStatus                 TAFSstat
      Account Information Indicator         of budget authority for incurring new obligations.    Use "U" if the TAFS can incur new obligations; or                              take you to the USSGL Supplement to the                                                       SF133, Report on Budget Execution and Budgetary
                                            Unexpired means the TAFS may incur new                use "E", if the TAFS can only liquidate obligations                            Treasury Financial Manual Web Page.                                                           Resources,
                                            obligations. Expired means that the TAFS may          or make adjustments, but may not incur new                                     Click on the current of the USSGL TFM.                                                        Budget Programming & Financing Schedule,
                                            liquidate obligations or make adjustments, but        obligations.                                                                   Then go to bookmark and click on the
                                            may not incur new obligations. If canceled, the                                                                                      plus sign next to USSGL Part 2. Select                                                        Appropriation Status by Fiscal Year, Program, Sub-
                                            TAFS will have no more reportable activity.                                                                                          Section IV - Attribute Definition Report.                                                     Accounts (1002),

                                                                                                                                                                                 U - Unexpired                                                                                 FMS 2108, Year End Closing Statement,
                                                                                                                                                                                 E - Expired
                                                                                                                                                                                                                                                                               Statement of Budgetary Resources,
                                                                                                                                                                                                                                                                               Notes on the Financial Statements,


A19   Appropriation       Year of Budget    Identifies the fiscal year when a Treasury                                                                    3      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html     Budget Programming & Financing Schedule,                     YearOfBudgetAuthority      YrBudgAuth
      Account Information Authority         Appropriation is provided with new no-year            "NEW"=Outlays from new budget authority (i.e.                                  take you to the USSGL Supplement to the                                                       SF132, Apportionment and Reapportionment Schedule
                          Indicator         budget authority. Used for no-year funding            made available in current fiscal year)                                         Treasury Financial Manual Web Page.
                                            authority TAFS to distinguish outlays from new                                                                                       Click on the current version of the USSGL
                                            obligation authority vs. outlays from carried          "BAL"=Outlays from balances brought forward                                   TFM. Then go to bookmark and click on
                                            forward balances. New Authority is required to be     from prior period(s) (i.e. made available in a                                 the plus sign next to USSGL Part 2. Select
                                            reported separately from balances brought             previous fiscal year)                                                          Section IV - Attribute Definition Report.
                                            forward on the OMB apportionment documents.
                                                                                                                                                                                 NEW - Outlays from new budget authority
                                                                                                                                                                                 BAL - Outlays from balances brought
                                                                                                                                                                                 forward



A20   Appropriation       Direct Transfer   The Direct Transfer Agency is the Treasury            Examples of Transferring Agency Codes:                  3      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html     Budget Programming & Financing Schedule,                     DirectTransferAgency       DirTrnsfrAgcy
      Account Information Agency Code       Department Code of the other Federal entity                                                                                          take you to the USSGL Supplement to the
                                            involved in budget authority transfer transactions    017-Navy                                                                       Treasury Financial Manual Web Page.                                                           FMS 2108, Year End Closing Statement,
                                            with the DoD. For example, when recording the         021-Army                                                                       Click on the current version of the USSGL
                                            receipt of a transfer, this value identifies the      072-USAID                                                                      TFM. Then go to bookmark and click on                                                         Statement of Changes in Net Position,
                                            agency that has transferred authority to a DoD        019-Department of State                                                        the plus sign next to USSGL Part 2. Select                                                    Statement of Budgetary Resources,
                                            component. Used in conjunction with the Direct        089-Department of Energy                                                       Section IV - Attribute Definition Report.                                                     Notes on the Financial Statements,
                                            Transfer Account and Transfer To From.

                                                                                                                                                                                 This list of values is too long to list. The
                                                                                                                                                                                 example Column provides examples.


A21   Appropriation       Direct Transfer   The Direct Transfer Account identifies the Main       Examples of Direct Transfer Accounts:                   4      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html     SF132, Apportionment and Reapportionment Schedule,           DirectTransferAccount      DirTrnsfrAct
      Account Information Account Code      Account of the Federal entity transferring-in         Transfer Account                                                               take you to the USSGL Supplement to the                                                       SF133, Report on Budget Execution and Budgetary
                                            budget authority transfer transactions to DoD.                                                                                       Treasury Financial Manual Web Page.                                                           Resources,
                                            For example, when a DoD component records             0130 - Defense Health Program, Defense                                         Click on the current version of the USSGL                                                     Budget Programming & Financing Schedule,
                                            receipt of a budget authority transfer, this value    0760 - Family Housing, Defense-Wide                                            TFM. Then go to bookmark and click on
                                            identifies the 'transferred from' main fund account   1105 - Military Personnel, Marines                                             the plus sign next to USSGL Part 2. Select                                                    FMS 2108, Year End Closing Statement,
                                            of the transferring agency.                                                                                                          Section IV - Attribute Definition Report.
                                                                                                                                                                                                                                                                               Statement of Changes in Net Position,
                                                                                                                                                                                 This list of values is too long to list. The                                                  Statement of Budgetary Resources,
                                                                                                                                                                                 example Column provides example.                                                              Notes on the Financial Statements,




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                                                                                                                                                                            Data Structure View




                              Attribute                                                                                                                                 Primary                                                                             Source                                                                                    XML Type                      XML
Key   SFIS Component           Name                            Description                                            Example(s)                            Length      Steward                         Values                                                                                  Required Statements and Reporting               (append 'type' on end)
A22   Appropriation       Transfer To        The Transfer To/From indicates whether the         If DoD receives a transfer from another agency, the           1      U.S. Treasury   Click on the link in the Source column.          https://beis.csd.disa.mil/beis-xml/sfiscombo.xml   SF132, Apportionment and Reapportionment Schedule,   TransferToFrom              TrnsfrToFm
      Account Information From Indicator     transfer is "to" or "from" another Treasury agency value "F" will be used by DoD.                                                       Then click on the word "values" at the                                                              SF133, Report on Budget Execution and Budgetary
                                             or account. In relationship to a general ledger                                                                                         cross-section of "SFIS Code Value                                                                   Resources,
                                             posting, indicates whether the amount posted to a                                                                                       Listing" and ".XML". Then in the drop                                                               Budget Programming & Financing Schedule,
                                             transfer account is a transfer received, or a                                                                                           down menu select TrnsfrToFm for a
                                             transfer issued. Used in conjunction with the                                                                                           complete list of values.                                                                            FMS 2108, Year End Closing Statement,
                                             Direct Transfer Agency and Direct Transfer (Main)
                                             Account.                                                                                                                                Y - Yes                                                                                             Statement of Changes in Net Position,
                                                                                                                                                                                     N - No                                                                                              Statement of Budgetary Resources,
                                                                                                                                                                                                                                                                                         Notes on the Financial Statements,


A23   Appropriation       Deficiency Flag    Indicates that an appropriation is deficient and    If an appropriation has been totally expended and            1      U.S. Treasury   Click on the link in the Source column.          https://beis.csd.disa.mil/beis-xml/sfiscombo.xml   SF132, Apportionment and Reapportionment Schedule,   DeficiencyFlag              DefcncyFlag
      Account Information Indicator          requires an appropriation or offsetting collections there are unpaid obligations that cannot be                                         Then click on the word "values" at the                                                              SF133, Report on Budget Execution and Budgetary
                                             to liquidate unpaid obligations.                    liquidated, then the Deficiency Flag value will be                                  cross-section of "SFIS Code Value                                                                   Resources,
                                                                                                 "D".                                                                                Listing" and ".XML". Then in the drop                                                               Budget Programming & Financing Schedule,
                                                                                                                                                                                     down menu select DefcncyFlag for a
                                                                                                                                                                                     complete list of values.                                                                            FACTS II

                                                                                                                                                                                     Y - Yes
                                                                                                                                                                                     N - No



A24   Appropriation       Availability Type The Availability Type value indicates whether         If budget authority is available for new obligations        1      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html           Budget Programming & Financing Schedule,             AvailabilityType            AvailTy
      Account Information Code              budget authority is available for new obligations     for one year then the Availability Type Flag will be                               take you to the USSGL Supplement to the
                                            for a single specified year, multiple specified       "A" for Annual Appropriation.                                                      Treasury Financial Manual Web Page.                                                                 Statement of Changes in Net Position,
                                            years, or for an indefinite period of years. This                                                                                        Click on USSGL TFM S2 07-02 August                                                                  Statement of Budgetary Resources,
                                            value is based on the Period of Availability                                                                                             2007. Then go to bookmark and click on                                                              Notes on the Financial Statements,
                                            (Reference Item A8).                                                                                                                     the plus sign next to USSGL Part 2. Select
                                                                                                                                                                                     Section IV - Attribute Definition Report.

                                                                                                                                                                                     A - Annual
                                                                                                                                                                                     M - Multi-year
                                                                                                                                                                                     X - No year


A25   Appropriation       Expiration Flag    The Expiration Flag indicates whether an             If an appropriation will not be available for incurring     1      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html           Budget Programming & Financing Schedule,             ExpirationFlag              ExpireFlag
      Account Information Indicator          appropriation will no longer be available for        new obligations at the end of the current fiscal year                              take you to the USSGL Supplement to the
                                             incurring new obligations as of September 30 of      then the Expiration Flag value will be "Y".                                        Treasury Financial Manual Web Page.                                                                 Statement of Changes in Net Position,
                                             the reporting fiscal year. For example, in fiscal                                                                                       Click on the current version of the USSGL                                                           Notes on the Financial Statements,
                                             2001, ―Y‖ would indicate that either an annual, or                                                                                      TFM. Then go to bookmark and click on
                                             multi-year TAFS will expire on September 30,                                                                                            the plus sign next to USSGL Part 2. Select
                                             2001, or that a no-year TAFS will be closed and                                                                                         Section IV - Attribute Definition Report.
                                             cancelled on September 30, 2001.
                                                                                                                                                                                     Y - Yes
                                                                                                                                                                                     N - No


A26   Appropriation       Financing          Indicates whether the Federal account symbol is a    If the financing account is defined by the Federal          1      U.S. Treasury   The link is in the source column. It will http://fms.treas.gov/ussgl/selection_page.html            Balance Sheet,                                       FinancingAccountIndicator   FinActInd
      Account Information Account            Direct Loan Financing Account, a Guaranteed          Credit Reform Act of 1990 as a Guaranteed Loan                                     take you to the USSGL Supplement to the                                                             Statement of Net Cost,
                          Indicator Code     Loan Financing Account, or is not a financing        Financing Account, then the Financing Account                                      Treasury Financial Manual Web Page.                                                                 Statement of Budgetary Resources,
                                             account as defined by the Federal Credit Reform      Indicator will be "G".                                                             Click on the current version of the USSGL                                                           Notes on the Financial Statements,
                                             Act of 1990.                                                                                                                            TFM. Then go to bookmark and click on
                                                                                                                                                                                     plus sign next to USSGL Part 2. Select
                                                                                                                                                                                     Section IV - Attribute Definition Report.

                                                                                                                                                                                     D - Direct
                                                                                                                                                                                     G - Guaranteed
                                                                                                                                                                                     N - Non-financing




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                          Attribute                                                                                                                            Primary                                                                        Source                                                                                          XML Type                   XML
Key   SFIS Component       Name                             Description                                          Example(s)                         Length     Steward                        Values                                                                               Required Statements and Reporting                    (append 'type' on end)
B1    Budget Program   Budget            Budget classifications mandated by the               Budget Function Examples:                               3      OMB           The link in the Source column will take         http://www.whitehouse.gov/omb/circulars/a11/current_y Appropriation Status by Fiscal Year, Program, Sub-   BudgetFunctionSubFunction   BSF
                                                                                                                                                                                                                           ear/a11_toc.html
      Information      Function/Sub-     Congressional Budget Act of 1974. The DoD            050 National Defense                                                         you to the OMB Circular A-11. Click on                                                         Accounts (1002),
                       Function Code     budget functions and sub-functions are specific      150 International Affairs                                                    PDF Version of the entire A-11. Scroll
                                         to the national defense and security mission of      270 Energy                                                                   down to Part 2, select Exhibit 79. Scroll                                                      FACTS I
                                         the Department, including the following:             800 General Government                                                       down to Ex - 79A for the Functional
                                         1. raising, equipping and maintaining armed                                                                                       Classification list.                                                                           Statement of Net Cost,
                                         forces,                                              Budget Sub-Function Examples:
                                         2. development and utilization of weapon             051 DoD Military,                                                            This list of values is too long to list. The                                                   Statement of Budgetary Resources,
                                         systems,                                             053 Atomic Energy Defense,                                                   example Column provides example.                                                               Notes on the Financial Statements,
                                         3.direct compensation and benefits paid to active    054 Defense Related Activities,
                                         military and civilian personnel                      303 Water Resources,
                                         4. defense research, development, testing and        602 Federal Employee Retirement and Disability,
                                         evaluation                                           702 Veterans Education, Training and
                                         5. procurement, construction, stockpiling and        Rehabilitation,
                                         6. other budget functions/sub-functions              705 Other Veterans Benefits and Services, and
                                         undertaken to foster national security               806 General Purpose Fiscal Assistance
                                         Sub-function classifications are subsidiary to the
                                         main budget functions. These include: DoD
                                         Military (051), Atomic Energy Defense ( 053),
                                         Defense Related Activities (054), Water Resources
                                         (303), Federal Employee Retirement and
                                         Disability(602), Veterans Education, Training and
                                         Rehabilitation, (702), Other Veterans Benefits and
                                         Services(705) and General Purpose Fiscal
                                         Assistance( 806)

B2    Budget Program   Budget Activity   Budget activity represent the first level of sub-    Examples of Budget Activities (BA) - By Major           2      OMB/OUSD(C)   Click on the link is in the source column. http://comptroller.defense.gov/Budget2010.html      Appropriation Status by Fiscal Year, Program, Sub-          BudgetActivity              BudgActvy
      Information      Identifier        division classification of the Budget and Fiscal     Appropriation                                                                It will take you to the "Defense Budget                                                        Accounts (1002),
                                         Accounting Classifications. This subdivision                                                                                      Materials" webpage; then scroll down to
                                         represents the required DoD grouping and             PROCUREMENT uses "BA Code"- i.e. 01 Aircraft                                 the Detailed Budget Documents and                                                              Statement of Net Cost,
                                         arrangement of appropriation and other fund          RDT&E uses "BA Code"- i.e. 07 Operational                                    select an applicable appropriation and key
                                         accounts for budgetary and fiscal presentations.     Systems Development                                                          on the Excel icon.                                                                             Statement of Budgetary Resources,
                                         These budget and fiscal account classifications      MILCON uses "Major Construction Type"- i.e. 01
                                         are included as integral DoD codification of         New Construction                                                             This list of values is too long to list. This                                                  Notes on the Financial Statements,
                                         appropriation/fund accounts.                         O&M uses "BA Code"- i.e. 01 Operating Forces                                 list is subject to change with each
                                                                                              MILPERS uses "Pay Type" - i.e. 01 Pay and                                    subsequent budget. The example Column
                                                                                              Allowance of Officers                                                        provides example.
                                                                                              WCF uses "Business Line" - i.e. 01 Financial
                                                                                              Operations Business Area




B3    Budget Program   Budget Sub-         Identifies further sub-divisions of the Treasury   Sample Budget Sub-Activities (BSA)-Procurement          6      OUSD(C)       Click on the link is in the source column. http://comptroller.defense.gov/Budget2010.html      Appropriation Status by Fiscal Year, Program, Sub-          BudgetSubActivity           BudgSubActvy
      Information      Activity Identifier Account Fund Symbol below the Budget Activity      Appropriations-Aircraft Budget Activities (See Item                          It will take you to the "Defense Budget                                                        Accounts (1002),
                                           Level.                                             B2 above):                                                                   Materials" webpage; then scroll down to
                                                                                                                                                                           the Detailed Budget Documents and                                                              Statement of Net Cost,
                                                                                              PROCUREMENT uses "BSA Code"- i.e. 10 Fixed                                   select an applicable appropriation and key
                                                                                              Wing                                                                         on the Excel icon.                                                                             Statement of Budgetary Resources,
                                                                                              RDT&E does not use BSA
                                                                                              MILCON does not use BSA                                                      This list of values is too long to list. This                                                  Notes on the Financial Statements,
                                                                                              O&M uses "AG Code"- i.e. Land Forces                                         list is subject to change with each
                                                                                              MILPERS uses "Pay Type" - i.e. 05 Basic Pay                                  subsequent budget. The example Column
                                                                                              WCF uses "BSA" if needed                                                     provides example.



B4    Budget Program   Budget Line       Identifies further sub-divisions of the Treasury     Sample Budget Line Items (BLI) for Aircraft BAs and     16     OUSD(C)       Click on the link is in the source column. http://comptroller.defense.gov/Budget2010.html      Appropriation Status by Fiscal Year, Program, Sub-          BudgetLineItem              BudgLnItm
      Information      Item Identifier   Account Fund Symbol appropriation, below the         BSAs: (See Items B2 and B3 above):                                           It will take you to the "Defense Budget                                                        Accounts (1002),
                                         Budget Sub Activity Level.                                                                                                        Materials" webpage; then scroll down to
                                                                                              PROCUREMENT uses "Weapons System Code"- i.e.                                 the Detailed Budget Documents and                                                              Statement of Net Cost,
                                                                                              8485A11000 Utility Fixed Wing Cargo Aircraft                                 select an applicable appropriation and key
                                                                                              RDT&E uses "OSD Program Element" - i.e. BSA                                  on the Excel icon.                                                                             Statement of Budgetary Resources,
                                                                                              0204136N F/A-18 Squadrons
                                                                                              MILCON uses "Location & Project" - i.e. 4962                                 This list of values is too long to list. This                                                  Notes on the Financial Statements,
                                                                                              05057041                                                                     list is subject to change with each
                                                                                              O&M uses "SAG Code"- i.e. 020 Corps Combat                                   subsequent budget. The example Column
                                                                                              Forces                                                                       provides example.
                                                                                              MILPERS uses "Pay Type"
                                                                                              WCF uses "Activity" - i.e. Accounting-Navy




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                                                                                                                                                                 Data Structure View

                          Attribute                                                                                                                          Primary                                                                            Source                                                                                  XML Type                    XML
Key   SFIS Component       Name                           Description                                            Example(s)                       Length     Steward                       Values                                                                              Required Statements and Reporting                  (append 'type' on end)
B5    Budget Program   Major            Major Acquisition (MA): A value that uniquely                                                               5      OUSD(AT&L)   TBD                                              N/A - There is no specific link as a source.   Appropriation Status by Fiscal Year, Program, Sub-      MajorAcquisition           MA
      Information      Acquisition      represents an aggregated group of activities                                                                                                                                                                                    Accounts (1002),
                       Code             represented at the Budget Line Item level of detail
                                        from the Procurement and RDT&E appropriations                                                                                                                                                                                   Statement of Net Cost,
                                        of Major Defense Acquisition Programs (MDAPs)
                                        and linked to a Program Number (PNO).                                                                                                                                                                                           Statement of Budgetary Resources,
                                        It is designed to provide leadership a means to
                                        evaluate a new, improved, or continuing materiel,                                                                                                                                                                               Notes on the Financial Statements,
                                        weapon capability, or service against a validated
                                        operational or business need.
                                        For phase I, the MA value will not include Budget
                                        Line Items from any other appropriations, address
                                        Support Equipment costs, include MAIS programs
                                        or include Defense Agency MDAP or MAIS
                                        programs.
                                        For Phase II, the MA value will be expanded to
                                        include Budget Line Items from all relevant
                                        appropriations and Support Equipment costs for
                                        all MDAPs except those costs that are associated
                                        with Manpower.




B6    Budget Program   Object Class     Object classes are categories in a classification     Examples of major object classification codes, by     3      OMB          The link in the Source column will take      http://www.whitehouse.gov/omb/circulars/a11/current_y Appropriation Status by Fiscal Year, Program, Sub-   ObjectClass                ObjCls
                                                                                                                                                                                                                     ear/a11_toc.html
      Information      Code             system that present obligations by the items or       code series:                                                              you to the OMB Circular A-11. Click on                                                             Accounts (1002),
                                        services purchased by the Federal Government.                                                                                   PDF Version of the entire A-11. Scroll
                                        These are the major object classes:                   Series Code    Description                                                down to Part 2 and select Sections 83. Go                                                          Statement of Net Cost,
                                        • 10 Personnel compensation and benefits.                (11-19)      Personnel compensation and                                to Sub-section 83.6.
                                        • 20 Contractual services and supplies.               benefits.                                                                                                                                                                    Statement of Budgetary Resources,
                                        • 30 Acquisition of assets.                               11          Personnel Compensation                                    This list of values is too long to list. The
                                        • 40 Grants and fixed charges.                                11.1    Full-Time Permanent (Civilian)                            example Column provides example.                                                                   Notes on the Financial Statements,
                                        • 90 Other.                                                   11.3    Other Than Full Time Permanent
                                        OMB divides these major classes into smaller                  11.5    Other Personnel Compensation
                                        classes and presents them in object class                     11.7    Military Personnel
                                        schedules. The classes present obligations                    11.8    Special Personal Services
                                        according to their initial purpose, not the end       Payments
                                        product or service. For example, if you pay a                 11.9    Total Personnel Compensation
                                        Federal employee who constructs a building,               12          Personnel Benefits
                                        classify the obligations for the employee’s wages            12.1     Civilian Personnel Benefits
                                        under Personnel compensation and benefits,                   12.2     Military Personnel Benefits
                                        rather than Acquisition of assets. If you purchase        13          Benefits of Former Personnel
                                        a building, classify the contractual obligations
                                        under Acquisition of assets.




B8    Budget Program   Contingency      This data element is intended to identify, for                                                              6      OUSD(C)      Click on the link in the source column. It https://beis.csd.disa.mil/beis-xml/sfiscombo.xml     Statement of Net Cost,                                  ContingencyCode            ContigentCd
      Information      Code             tracking purposes, special unplanned events, for                                                                                will take you to SFIS Values Library. Click
                                        which expenditures and costs are to be tracked,                                                                                 on the "Element" dropdown and scroll                                                            Statement of Budgetary Resources,
                                        whereby funding might or might not have been                                                                                    down to ContigentCd.
                                        previously established for contingency events,                                                                                                                                                                                  Notes on the Financial Statements,
                                        e.g., the "Tsunami Disaster" or the "9/11/01
                                        Terrorist Attacks" or other similar unforeseen
                                        events. The purpose of the contingency code is to
                                        identify the budget execution records process for
                                        contingency events that occur, in order to provide
                                        a basis for recouping funds expended, i.e., to
                                        justify requests for resources needed to fund the
                                        contingency event after the fact.




B9    Budget Program   BEA Category     A Budget Enforcement Act (BEA) designated         If a budget request is required based on the passing      1      OMB          The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html       Budget Programming & Financing Schedule                 BEACategoryIndicator       BEAcatInd
      Information      Indicator Code   category code representing one of three           of new legislation or existing legislation then the                           take you to the USSGL Supplement to the
                                        categories of a budget request. Budget categories BEA Category Indicator value will be "M".                                     Treasury Financial Manual Web Page.
                                        are 1) mandatory, i.e., required funding requests                                                                               Click on the current version of the USSGL
                                        based on legislative Acts, 2) discretionary,                                                                                    TFM. Then go to bookmark and click on
                                        requests based on annual or period requests for                                                                                 the plus sign next to USSGL Part 2. Select
                                        funding or 3) emergency discretionary, requests                                                                                 Section IV - Attribute Definition Report.
                                        based on the occurrence of emergency
                                        contingencies.                                                                                                                  D – Discretionary
                                                                                                                                                                        M – Mandatory
                                                                                                                                                                        E – Emergency Discretionary
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                                                                                                                                                                  Data Structure View



                          Attribute                                                                                                                          Primary                                                                      Source                                                                                     XML Type                     XML
Key   SFIS Component       Name                             Description                                         Example(s)                       Length      Steward                        Values                                                                          Required Statements and Reporting                  (append 'type' on end)
B10   Budget Program   Line of Business The Line of Business represents a functional         TBD                                                   5      OMB             Values and Source will be populated after Values and Source will be populated after the       Statement of Net Cost,                               LOB                          LOB
      Information      Code             business structure that includes all of the                                                                                       the organizations listed as primary       organizations listed as primary stewards define the Future Budgetary Requirement
                                                                                                                                                                                                                    to-be population.
                                        Department's major operations, for aggregations                                                                                   steward fully defines the values list.
                                        of budget, costs, and performance by major
                                        operations.




B11   Budget Program   Program Code      A DoD program is considered to be any grouping      Values for this element have not been determined.    TBD     DPA&E           Values and Source will be populated after Values and Source will be populated after the       SF132, Apportionment and Reapportionment Schedule,   Program                      PrgID
      Information                        of resources, capabilities, functions and/or        The to-be values for "PROGRAM" will be defined be                            the organizations listed as primary       organizations listed as primary stewards define the SF133, Report on Budget Execution and Budgetary
                                                                                                                                                                                                                    to-be population.
                                         activities organized and managed to achieve a       the components/agencies working with DPA&E                                   steward fully defines the values list.                                                        Resources,
                                         specified mission aimed to be of benefit outside    under a parallel effort.                                                                                                                                                   Budget Programming & Financing Schedule,
                                         of the program. A program clearly and logically                                                                                                                                                                                Appropriation Status by Fiscal Year, Program, Sub-
                                         contributes to or influences achievement of a                                                                                                                                                                                  Accounts (1002),
                                         strategic objective or other program mission.                                                                                                                                                                                  Statement of Net Cost,
                                                                                                                                                                                                                                                                        Statement of Budgetary Resources,
                                                                                                                                                                                                                                                                        Notes on the Financial Statements,




O1    Organizational   Organization      A character string that identifies a public or        TBD                                                 16     OUSD(P&R)       Unit Identification Code                       Military Services:                         SF132, Apportionment and Reapportionment Schedule,       OrganizationUniqueIdentifie OUID
      Information      Unique Identifier private organizational entity that supports a given                                                                                                                                                                        SF133, Report on Budget Execution and Budgetary          r
                                         mission, function, business objective or other                                                                                                                                  --Army: Army Status of Resources and       Resources,
                                         criteria. The creation of an Organization Unique                                                                                                                                Training System (ASORTS)                   Budget Programming & Financing Schedule,
                                         Identifier (OUID), a unique, simple and non-                                                                                                                                    Reference: AR 220-20 "Army Status of
                                         intelligent (containing no embedded information                                                                                                                                 Resources and Training System              Appropriation Status by Fiscal Year, Program, Sub-
                                         or smart codes) identifier will support                                                                                                                                         (ASORTS)—Basic Identity Data               Accounts (1002),
                                         standardized unique identification of                                                                                                                                           Elements (BIDE)", dated 19 April 2004      Report on Reimbursements (725),
                                         organizations as required by the Department of
                                         Defense. This identifier will be used to identify all                                                                                                                           --Navy: Total Force Manpower               Balance Sheet,
                                         organizations within the DOD and non-DOD                                                                                                                                        Management System (TFMMS)                  Statement of Net Cost,
                                         organizations to include, but not limited to, U.S.                                                                                                                              Reference: NAVPERS 16000A "Total Force     Statement of Changes in Net Position,
                                         and foreign federal, civil and commercial entities.                                                                                                                             Manpower Management System (TFMMS)         Statement of Budgetary Resources,
                                                                                                                                                                                                                         Coding Directory" dated July 2003          Notes on the Financial Statements,

                                                                                                                                                                                                                         --Air Force: Personnel Accounting
                                                                                                                                                                                                                         Symbol System
                                                                                                                                                                                                                         Reference: Air Force Manual 36-2621, Vol
                                                                                                                                                                                                                         4.
                                                                                                                                                                                                                         NOTE: The Personnel Accounting Symbol
                                                                                                                                                                                                                         (PAS) code is comprised of eight
                                                                                                                                                                                                                         characters of which 1-2 comprise the MPF
                                                                                                                                                                                                                         ID, 3-4 the MAJCOM), the remaining 4
                                                                                                                                                                                                                         characters identify the unit. It is my
                                                                                                                                                                                                                         understanding that if you strip the first 4
                                                                                                                                                                                                                         characters, and add a "F" to the front and
O2    Organizational   Agency            The Agency Disbursing Identifier is assigned to     Sample Agency Disbursing Identifiers:                 8      U.S. Treasury   The link is to the DFAS References Tool.       http://referencetool.dfas.mil end, this would
                                                                                                                                                                                                                         add a "0" (zero) to the                       SF1218 & SF1219, Statement of Accountability,         AgencyDisbursingIdentifier   AgcyDisbID
      Information      Disbursing        each disbursing office by the Treasury                                                                                           Scroll down to the "Disbursing Station                                                       SF1220 & SF1221: Statement of Transactions,
                       Identifier Code   Department. The Agency Disbursing Identifier is     DSSN         Installation/Activity                                           Symbol Number (DSSN)." Select "Query                                                         FMS 2108, Year End Closing Statement,
                                         an identification number that indicates authority   1700         Personnel Support Activity Detroit                              by DSSN and/or Activity." Enter "%" in                                                       International Balance of Payments Report,
                                         to receive and disburse public funds and issue      5030         OPLOC Dayton                                                    the DSSN criteria field. Leave other fields
                                         checks on the United States Treasury.               4825         COE, North Atlantic Division                                    blank and select submit, which will give
                                                                                                                                                                          you a complete list of the DSSN.

                                                                                                                                                                          This list of values is too long to list. The
                                                                                                                                                                          example Column provides example.




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                                                                                                                                                                   Data Structure View


                          Attribute                                                                                                                            Primary                                                                           Source                                                                                 XML Type                     XML
Key   SFIS Component       Name                            Description                                           Example(s)                        Length      Steward                         Values                                                                            Required Statements and Reporting                (append 'type' on end)
O3    Organizational   Agency            The Agency Accounting Identifier Code identifies    Sample Accounting Station Identifiers:                  6      OUSD(C)         The link is to the DFAS References Tool. http://referencetool.dfas.mil                        Balance Sheet, Statement of Net Costs, Statement of   AgcyAccID                  AgcyActID
      Information      Accounting        the accounting system responsible for recording     FSN/AAA/ADSN       Installation                                                Scroll down to the "AAA/ADSN/FSN".                                                            Changes in Net Position, Statement of Budgetary
                       Identifier Code   the accounting event. The Agency Accounting         044311            DFAS Indianapolis - DAI/BTA                                  Select "Query by "AAA/ADSN/FSN". Enter                                                        Resources, Notes on the Financial Statements
                                         Identifier Code is intended to be an accounting     021001            DFAS-Indianapolis GFEBS                                      "%" in the ADSN/FSN criteria field. Leave
                                         system identifier, and therefore must be assigned   385300             DFAS-CO - Expeditionary                                     other fields blank and select submit,
                                         to only one accounting system.                      Combat Support System (ECSS)                                                   which will give you a complete list of the
                                                                                                                                                                            AAA/ADSN/FSN.

                                                                                                                                                                            This list of values is too long to list. The
                                                                                                                                                                            example Column provides example.


T1    Transactional    Transaction       Transaction Type - A code to indicate the           Examples of Transaction Types are as follows:           4      OUSD(C)         The DoD USSGL Transaction Library          https://beis.csd.disa.mil/beis-xml/sfiscombo.xml   SF132, Apportionment and Reapportionment Schedule,    TransactionType            TrnsTy
      Information      Type Code         grouping of like types of business and/or                                                                                          includes the complete list of Transactions                                                    SF133, Report on Budget Execution and Budgetary
                                         accounting events, i.e., transactions, with general Transaction                                                                    Type Values and is located on the SFIS                                                        Resources,
                                         association, but not limited by the US Treasury     Type Value       Type Name                                                     Web Page. Under a separate link, which is                                                     Budget Programming & Financing Schedule,
                                         designated groupings of transactions, as follows: A001                Allotment                                                    provided in the source column to the
                                                                                             B022              Commitment                                                   right. This link goes directly to SFIS                                                        Appropriation Status by Fiscal Year, Program, Sub-
                                         Axxx - Funding                                      C051              Revenue - Previously Accrued                                 Values Library. Click on the "Element"                                                        Accounts (1002),
                                         Bxxx - Disbursements and Payables                   D022             Adjustment - Financing Sources                                dropdown and scroll down to TrnsTy.                                                           Report on Reimbursements (725),
                                         Cxxx - Collections and Receivables
                                         Dxxx - Adjustments/Writeoffs/Reclassifications                                                                                     This list of values is too long to list. The                                                  Balance Sheet,
                                         Exxx - Accruals/Nonbudgetary Transfers                                                                                             example Column provides example.                                                              Statement of Net Cost,
                                         Fxxx - Yearend Preclosing and Closing Entries                                                                                                                                                                                    Statement of Changes in Net Position,
                                         Gxxx - Memorandum Entries                                                                                                                                                                                                        Statement of Budgetary Resources,
                                         Hxxx - Other Specialized Transactions                                                                                                                                                                                            Notes on the Financial Statements,


T2    Transactional    USSGL/DoD         The USSGL/DoD Account Code is a unique code         Examples of USSGL Account Nos. and                      9      OUSD(C)         Click on the link in the Source column.  https://beis.csd.disa.mil/beis-xml/sfiscombo.xml     SF132, Apportionment and Reapportionment Schedule,    USSGLAccountNumber         USSGLactNbr
      Information      Account Code      comprised of the four-digit United States           Nomenclatures:                                                                 This link goes directly to SFIS Values                                                        SF133, Report on Budget Execution and Budgetary
                                         Government Standard General Ledger (USSGL)                                                                                         Library. Click on the "Element" dropdown                                                      Resources,
                                         account, as published in the USSGL Chart of         Number              Nomenclature                                               and scroll down to USSGLactNbr.                                                               Budget Programming & Financing Schedule,
                                         Accounts, followed by a decimal and a DoD           1XXX (1000 Series) ASSETS
                                         specific four-digit account extension. The            1010.0110          Fund Balance With Treasury-                               This list of values is too long to list. The                                                  Report on Reimbursements (725),
                                         USSGL/DoD Account Codes provide the basic           Funds Collected                                                                example Column provides example.
                                         structure for the DoD Standard Chart of Accounts    2XXX              LIABILITIES                                                                                                                                                Balance Sheet,
                                         required for standardized departmental reporting.     2211.9000          Withholdings Payable                                                                                                                                    Statement of Net Cost,
                                         USSGL/DoD Account Codes are comprised of            3XXX              NET POSITION                                                                                                                                               Statement of Changes in Net Position,
                                         budgetary, proprietary and memorandum                 3100.9000          Unexpended Appropriations -                                                                                                                             Statement of Budgetary Resources,
                                         accounts.                                           Cumulative                                                                                                                                                                   Notes on the Financial Statements,
                                                                                             4XXX              BUDGETARY ACCOUNTS
                                                                                               4032.9000          Estimated Indefinite Contract
                                                                                             Authority
                                                                                             5XXX              REVENUE and OTHER
                                                                                             FINANCING SOURCES
                                                                                                                ACCOUNTS
                                                                                               5100.0300         Revenue From Goods Sold -
                                                                                             Sales at Exchange
                                                                                             6XXX              EXPENSES
                                                                                               6100.9000         Operating Expenses/Program
                                                                                             Costs
                                                                                             7XXX              GAINS/LOSSES ACCOUNTS
                                                                                              7110.9000          Gains on Disposition of Assets
                                                                                             - Other
T3    Transactional    Debit/Credit      Indicator identifies whether the GL balance         8XXX balance beingMEMORANDUM ACCOUNTS
                                                                                             If the             reported is a net debit balance,     1      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html     SF132, Apportionment and Reapportionment Schedule,    DebitCredit                DrCrInd
      Information      Indicator         included in an automated trial balance is a debit   then the value will be "D".                                                    take you to the USSGL Supplement to the                                                       SF133, Report on Budget Execution and Budgetary
                                         or credit balance.                                                                                                                 Treasury Financial Manual Web Page.                                                           Resources,
                                                                                                                                                                            Click on the current version of the USSGL                                                     Budget Programming & Financing Schedule,
                                                                                                                                                                            TFM. Then go to bookmark and click on
                                                                                                                                                                            the plus sign next to USSGL Part 2. Select                                                    Report on Reimbursements (725),
                                                                                                                                                                            Section IV - Attribute Definition Report.
                                                                                                                                                                                                                                                                          Balance Sheet,
                                                                                                                                                                            D – Debit                                                                                     Statement of Net Cost,
                                                                                                                                                                            C – Credit                                                                                    Statement of Changes in Net Position,
                                                                                                                                                                                                                                                                          Statement of Budgetary Resources,
                                                                                                                                                                                                                                                                          Notes on the Financial Statements,

T4    Transactional    Begin/End         The Begin/End Indicator identifies a general        If a reported general ledger account balance            1      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html     SF132, Apportionment and Reapportionment Schedule,    BeginEndIndicator          BegEndInd
      Information      Indicator         ledger account balance as of the point in time that represents the beginning balance, then the value                               take you to the USSGL Supplement to the                                                       SF133, Report on Budget Execution and Budgetary
                                         it represents. For instance, the balance of a       will be "B".                                                                   Treasury Financial Manual Web Page.                                                           Resources,
                                         general ledger account at the beginning of the                                                                                     Click on the current version of the USSGL                                                     Budget Programming & Financing Schedule,
                                         reporting period, versus the balance at the end of                                                                                 TFM. Then go to bookmark and click on
                                         the reporting period.                                                                                                              the plus sign next to USSGL Part 2. Select                                                    Report on Reimbursements (725),
                                                                                                                                                                            Section IV - Attribute Definition Report.
                                                                                                                                                                                                                                                                          Balance Sheet,
                                                                                                                                                                                                                                                                          Statement of Net Cost,
                                                                                                                                                                            B – Beginning Balance                                                                         Statement of Changes in Net Position,
                                                                                                                                                                            E – Ending Balance                                                                            Statement of Budgetary Resources,
                                                                                                                                                                                                                                                                          Notes on the Financial Statements,

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                                                                                                                                                                 Data Structure View




                          Attribute                                                                                                                          Primary                                                                            Source                                                                                          XML Type                     XML
Key   SFIS Component       Name                           Description                                          Example(s)                        Length      Steward                         Values                                                                                       Required Statements and Reporting               (append 'type' on end)
T5    Transactional    Transaction      The effective date for a business event              If an obligation was authorized/executed on March     8      OUSD(C)         The link is in the source column. It will        http://www.fsio.gov/fsio/download/systemrequirements/   SF132, Apportionment and Reapportionment Schedule,   TransactionEffectiveDate   TrnsEffDt
                                                                                                                                                                                                                           012306_Core_Requirements.pdf
      Information      Effective Date   represented by a transaction type/transaction        14, 2005 the appropriate value will be:                                      take you to the JFMIP-Core Financial                                                                     SF133, Report on Budget Execution and Budgetary
                                        code. Although, this date frequently equals the                                                                                   System Requirements - January 2006                                                                       Resources,
                                        Transaction Post Date, it is not always equal. As    "03142005", where 03 = Month, 14=Day, 2005 =                                 document. Requirement SMB-33.                                                                            Budget Programming & Financing Schedule,
                                        an example: an obligation that exist at the end of   Calendar Year
                                        a reporting period is discovered just after the                                                                                   There is no list of values applicable for                                                                Appropriation Status by Fiscal Year, Program, Sub-
                                        period ends. The obligation would be posted in                                                                                    this element.                                                                                            Accounts (1002),
                                        the general ledger on a date after the end of the                                                                                                                                                                                          Report on Reimbursements (725),
                                        period; however, the transaction would be                                                                                                                                                                                                  FMS 2108, Year End Closing Statement
                                        effective for a date prior to the period end, and
                                        would be included in the reports for that period.                                                                                                                                                                                          Balance Sheet,
                                                                                                                                                                                                                                                                                   Statement of Net Cost,
                                                                                                                                                                                                                                                                                   Statement of Changes in Net Position,
                                                                                                                                                                                                                                                                                   Statement of Budgetary Resources,
                                                                                                                                                                                                                                                                                   Notes on the Financial Statements,

T6    Transactional    Transaction      The Transaction Post Date is the date that an        A transaction record, such as recording a             8      OUSD(C)         The link is in the source column. It will        http://www.fsio.gov/fsio/download/systemrequirements/   SF132, Apportionment and Reapportionment Schedule,   TransactionPostDate        TrnsPostDt
                                                                                                                                                                                                                           012306_Core_Requirements.pdf
      Information      Post Date        accounting transaction is actually posted to a       commitment, was posted in a general ledger system                            take you to the JFMIP-Core Financial                                                                     SF133, Report on Budget Execution and Budgetary
                                        general ledger. This date does not represent         on May 14, 2005. The Transaction Post Date value                             System Requirements - January 2006                                                                       Resources,
                                        creation of a draft transaction that is merely       would be:                                                                    document. Requirement SMB-33.                                                                            Budget Programming & Financing Schedule,
                                        saved, but not posted. It also does not indicate
                                        the period, or date, for which the transaction       "05142005", where 05 = Month, 14=Day, 2005 =                                 There is no list of values applicable for                                                                Appropriation Status by Fiscal Year, Program, Sub-
                                        applies for reporting purposes, although these       Calendar Year.                                                               this element.                                                                                            Accounts (1002),
                                        dates may be the same in some cases. As an                                                                                                                                                                                                 Report on Reimbursements (725),
                                        example, an obligation that exist at the end of a
                                        reporting period is discovered just after the                                                                                                                                                                                              SF1218 & SF1219, Statement of Accountability,
                                        period ends. The obligation would be posted in                                                                                                                                                                                             SF1220 & SF1221: Statement of Transactions,
                                        the general ledger on a date after the end of the                                                                                                                                                                                          FMS 2108, Year End Closing Statement,
                                        period; however, the transaction would be                                                                                                                                                                                                  International Balance of Payments Report,
                                        effective for a date prior to the period end, and
                                        would be included in the reports for that period.                                                                                                                                                                                          Balance Sheet,
                                                                                                                                                                                                                                                                                   Statement of Net Cost,
                                                                                                                                                                                                                                                                                   Statement of Changes in Net Position,
                                                                                                                                                                                                                                                                                   Statement of Budgetary Resources,
                                                                                                                                                                                                                                                                                   Notes on the Financial Statements,

T7    Transactional    Transaction      The Transaction Amount is the signed value of an If a Transaction Amount is $53,000,000.00 then the        17     OUSD(C)         The link is in the source column. It will http://www.fsio.gov/fsio/download/systemrequirements/ SF132, Apportionment and Reapportionment Schedule,            TransactionAmount          TrnsAmt
                                                                                                                                                                                                                    012306_Core_Requirements.pdf
      Information      Amount           accounting general ledger transaction, expressed value will be:                                                                   take you to the JFMIP-Core Financial                                                            SF133, Report on Budget Execution and Budgetary
                                        in U.S. dollars.                                                                                                                  System Requirements - January 2006                                                              Resources,
                                                                                         53,000,000.00                                                                    document. Requirements FBC-13 & FBC-                                                            Budget Programming & Financing Schedule,
                                                                                                                                                                          14.
                                                                                                                                                                          There is no list of values applicable for                                                       Appropriation Status by Fiscal Year, Program, Sub-
                                                                                                                                                                          this element.                                                                                   Accounts (1002),
                                                                                                                                                                                                                                                                          Report on Reimbursements (725),

                                                                                                                                                                                                                                                                                   FACTS I
                                                                                                                                                                                                                                                                                   FACTS II
                                                                                                                                                                                                                                                                                   SF1218 & SF1219, Statement of Accountability,
                                                                                                                                                                                                                                                                                   SF1220 & SF1221: Statement of Transactions,
                                                                                                                                                                                                                                                                                   FMS 2108, Year End Closing Statement,
                                                                                                                                                                                                                                                                                   International Balance of Payments Report,

                                                                                                                                                                                                                                                                                   Balance Sheet,
                                                                                                                                                                                                                                                                                   Statement of Net Cost,
                                                                                                                                                                                                                                                                                   Statement of Changes in Net Position,
                                                                                                                                                                                                                                                                                   Statement of Budgetary Resources,
                                                                                                                                                                                                                                                                                   Notes on the Financial Statements,

T9    Transactional    Exchange/Non-    The Exchange/ Non-Exchange Indicator identifies If revenue is received by a working capital fund for       1      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html                FACTS I                                              ExchangeNonExchangeIndica ExchgInd
      Information      Exchange         those revenues that are, or are not, the result of provision of depot services then the Exchange/Non-                             take you to the USSGL Supplement to the                                                                                                                       tor
                       Indicator        the provision of a good or service. An example     Exchange Indicator value will be "X".                                          Treasury Financial Manual Web Page.                                                                      Balance Sheet,
                                        of exchange revenue is revenue that is received                                                                                   Click on the current version of the USSGL                                                                Statement of Net Cost,
                                        by a working capital fund for provision of depot                                                                                  TFM. Then go to bookmark and click on                                                                    Statement of Changes in Net Position,
                                        services. An example of non-exchange revenue                                                                                      the plus sign next to USSGL Part 2. Select                                                               Notes on the Financial Statements,
                                        would be a grant.                                                                                                                 Section IV - Attribute Definition Report.                                                                USSGL Attribute

                                                                                                                                                                          X – Exchange
                                                                                                                                                                          T – Nonexchange




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                                                                                                                                                                     Data Structure View




                          Attribute                                                                                                                              Primary                                                                            Source                                                                                       XML Type                     XML
Key   SFIS Component       Name                             Description                                          Example(s)                          Length      Steward                         Values                                                                                    Required Statements and Reporting               (append 'type' on end)
T10   Transactional    Custodial/Non-     Indicates whether the balance reported is           If the balance in a general ledger revenue account       1      U.S. Treasury   The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html             SF132, Apportionment and Reapportionment Schedule,   CustodialNonCustodialIndica CustdlInd
      Information      Custodial          custodial in nature (S) or noncustodial in nature   represents an amount that is custodial in nature and                            take you to the USSGL Supplement to the                                                               SF133, Report on Budget Execution and Budgetary      tor
                       Indicator          (A), and is reported in a separate footnote of      is reported in a separate footnote in the financial                             Treasury Financial Manual Web Page.                                                                   Resources,
                                          custodial activity. For example, revenue/receipts   statements then the value for that account will be                              Click on the current version of the USSGL                                                             Budget Programming & Financing Schedule,
                                          collected on behalf of another Agency represents    "S".                                                                            TFM. Then go to bookmark and click on
                                          custodial activity (S).                                                                                                             the plus sign next to USSGL Part 2. Select                                                            Appropriation Status by Fiscal Year, Program, Sub-
                                                                                                                                                                              Section IV - Attribute Definition Report.                                                             Accounts (1002),
                                                                                                                                                                                                                                                                                    Report on Reimbursements (725),
                                                                                                                                                                              S – Custodial
                                                                                                                                                                              A – Noncustodial                                                                                      FACTS I

                                                                                                                                                                                                                                                                                    Balance Sheet
                                                                                                                                                                                                                                                                                    Statement of Net Cost,
                                                                                                                                                                                                                                                                                    Statement of Changes in Net Position,
                                                                                                                                                                                                                                                                                    Notes on the Financial Statements,

T11   Transactional    Foreign            The Foreign Currency Code is the primary code       Sample Foreign Currency Codes (Per ISO                   3      OUSD(C)         The link is in the source column. It will        http://www.iso.org/iso/en/prods-                     FACTS I                                              ForeignCurrencyCode         ForeignCurrCd
                                                                                                                                                                                                                               services/popstds/currencycodeslist.html
      Information      Currency Code      used to separately identify the foreign currency in Standard):                                                                      take you to the International                                                                         FACTS II
                                          which an accounts payable will be disbursed         Code:    Country-Currency (Alpha Designator)                                    Standardization Organization (ISO) the                                                                SF1218 & SF1219, Statement of Accountability,
                                          when that disbursement will not be paid in U. S.     971       Afghanistan (AFN)                                                    foreign currency code and the country                                                                 SF1220 & SF1221: Statement of Transactions,
                                          dollars.                                             036       Australian Dollar (AUD)                                              code.                                                                                                 FMS 2108, Year End Closing Statement,
                                                                                               156       China (CNY)                                                                                                                                                                International Balance of Payments Report,
                                                                                               978       France (EUR)                                                         This list of values is too long to list. The
                                                                                               566       Nigeria (NGN)                                                        example Column provides example.

T12   Transactional    Country Code       A code representing Countries, Dependencies,        Code:        Name:                                       5      OUSD(AT&L)      Click on the link in the Source column.  https://beis.csd.disa.mil/beis-xml/sfiscombo.xml             FACTS I                                              CountryCode                 CtryCd
      Information                         Areas of Special Sovereignty, and their Principal   CYM          Cayman Islands                                                     This link goes directly to SFIS Values                                                                FACTS II
                                          Administrative Divisions. Codes include former      CAN          Canada                                                             Library. Click on the "Element" dropdown                                                              SF1218 & SF1219, Statement of Accountability,
                                          countries which have been divided or merged.        CHL          Chile                                                              and scroll down to USSGLactNbr.                                                                       SF1220 & SF1221: Statement of Transactions,
                                                                                              CRI          Costa Rica                                                                                                                                                               FMS 2108, Year End Closing Statement,
                                                                                              BVT          Bouvet Island                                                      This list of values is too long to list. The                                                          International Balance of Payments Report,
                                                                                              IRQ          Iraq                                                               example Column provides example.
                                                                                              AFG          Afghanistan


T13   Transactional    Entity/Non-        The Entity/ Non-Entity Indicator identifies assets If DoD does not have the authority to use an asset,       1      OMB             The click on the link is in the source           http://www.whitehouse.gov/omb/circulars_index-ffm/   Appropriation Status by Fiscal Year, Program, Sub-   EntityNonEntityIndicator    EntityInd
      Information      Entity Indicator   as either those that the reporting entity has        such as cash or a building, in its operations then                             column. Then click on the link to the                                                                 Accounts (1002),
                                          authority to use in its operations (Entity Assets), the Entity/Non-Entity Indicator value will be "O".                              lastest version of OMB Circular A-136.                                                                Report on Reimbursements (725),
                                          or held by an entity but are not available to the                                                                                   Click on the bookmark and select
                                          entity to use in its operations (Non-Entity Assets).                                                                                Performance and Accountability Report.                                                                Balance Sheet,
                                          The authority to use funds in an entity's                                                                                           Then select section II.3 Performance                                                                  Notes on the Financial Statements,
                                          operations means that entity's management has                                                                                       Section – PAR Section 2. Then select
                                          the authority to decide how funds are used, or                                                                                      II.4.3 Balance Sheet and then II.4.3.3
                                          management is legally obligated to use funds to                                                                                     Assets.
                                          meet entity obligations, e.g., repay loans from
                                          Treasury. An example of non-entity assets is                                                                                        The is complete list of values is:
                                          income tax receivables, which the Internal                                                                                          E - Entity
                                          Revenue Service collects for the U.S. Government                                                                                    O - Non-Entity
                                          but has no authority to spend.




T14   Transactional    Covered/Uncove Covered (C) liabilities are those covered by            If budgetary resources have not been earmarked to        1      OMB             The click on the link is in the source           http://www.whitehouse.gov/omb/circulars_index-ffm/   Budget Programming & Financing Schedule,             CoveredUncoveredIndicator   CvrInd
      Information      red Indicator  budgetary resources. Uncovered (U) Liabilities          liquidate a long-term liability, such as the non-                               column. Then click on the link to the
                                      are those not covered by budgetary resources.           current portion of an environmental liability, then                             lastest version of OMB Circular A-136.                                                                Balance Sheet,
                                      As an example, there will generally be                  the liability is considered uncovered and will use                              Click on the bookmark and select                                                                      Statement of Changes in Net Position,
                                      congressionally approved budget resource                the value "U".                                                                  Performance and Accountability Report.                                                                Notes on the Financial Statements
                                      earmarked for liquidation of the current portion of                                                                                     Then select section II.3 Performance
                                      environmental liabilities. This is an example of a                                                                                      Section – PAR Section 2. Then select
                                      covered liability. On the other hand, there will                                                                                        II.4.3 Balance Sheet and then II.4.3.4
                                      generally not be budgetary resources in place for                                                                                       Liabilities.
                                      the liquidation of the long-term portion of
                                      environmental liabilities (resources will be                                                                                            The is complete list of values is:
                                      allocated as the liability becomes more                                                                                                 C - Covered
                                      immediate). The latter is an example of an                                                                                              U - Uncovered
                                      uncovered liability.




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                                                                                                                                                                        Data Structure View


                           Attribute                                                                                                                                 Primary                                                                                Source                                                                                  XML Type                     XML
Key   SFIS Component        Name                             Description                                            Example(s)                          Length       Steward                           Values                                                                                 Required Statements and Reporting               (append 'type' on end)
T15   Transactional     Current/Non-      Current/ Non-Current indicates those liabilities      If a liability will be liquidated within the next 12      1      OUSD(C)            C - Current                                      N/A - There is no specific link as a source.      Balance Sheet,                                       CurntInd                   CurntInd
      Information       current Indicator that will be liquidated with current resources. For   months from the end of the reporting date, then it is                               N - Non-current                                                                                    Notes on the Financial Statements
                                          instance, liabilities that are expected to become     considered a current liability and will use the value
                                          due and payable within a year are generally           "C."
                                          considered to be a current liability.




T20   Transactional     Business Event    Indicates the type of financial activity, such as     Examples of Business Event Type Codes are as              8      U.S. Treasury      The link is in the source column. It will  http://fms.treas.gov/gwa/factsheet_betc.html            TBD. GWA to provide further guidance.                BusinessEventTypeCode      BETC
      Information       Type Code         payments, collections, borrowings, etc, being         follows:                                                                            take you to the US Treasury's Web Page
                        (BETC)            reported in the Governmentwide Accounting and                                                                                             containing a complete list of BETC's.                                                              SF1220 & SF1221: Statement of Transactions,
                                          Reporting (GWA) system. BETC in effect replaces       BETC Value      Business Event                                                      Under the Heading: "What are the BETCs                                                             SF1218 & SF1219, Statement of Accountability
                                          the Treasury's transaction codes and standard         COLL            Offsetting Collection                                               agencies need to know?", click on the link
                                          sub-classes that are currently used on central        UNRLDISC        Unrealized Discount                                                 "BETCs".
                                          accounting reports. New U.S. Treasury                 DISB            Gross Disbursement
                                          requirement effective 08/01/2006 per TFM Bulletin
                                          No. 2006-04, Volume I.


T21   Transactional     FMS Customer      FMS Customer represents the country receiving      Code           Customer                                      2      Defense Security Click on the link is in the source column.         http://www.dsca.osd.mil/samm/Chapter%2004%20-     SF133, Report on Budget Execution and Budgetary      FMSCustomer                FMScust
                                                                                                                                                                                                                                     %20FMS%20General%20Info.pdf
      Information       Code              the product and/or service in the FMS transaction. S3            SLOVENIA                                              Cooperation      If the link does not activate, copy the link                                                         Resources
                                                                                             EI            IRELAND                                               Agency (DSCA) into your internet web browser and hit                                                                  Appropriation Status by Fiscal Year, Program, Sub-
                                                                                             UK            UNITED KINGDOM                                                         enter. It will take you to Security                                                                  Accounts (1002),
                                                                                                                                                                                  Assistance Management Manual DoDD                                                                    FACTS I,
                                                                                                                                                                                  5105.38-M, Chapter 4, containing a list of                                                           FACTS II,
                                                                                                                                                                                  FMS Customer Codes. Scroll down to                                                                   Balance Sheet,
                                                                                                                                                                                  Table C4.T2.                                                                                         Statement of Net Cost,
                                                                                                                                                                                                                                                                                       Statement of Changes in Net Position,
                                                                                                                                                                                                                                                                                       Statement of Budgetary Resources

T22   Transactional     FMS Case          FMS Case is used to reflect an FMS contractual                                                                  3      Defense Security Click on the link is in the source column.         http://www.dod.mil/comptroller/fmr/15/15_02.pdf   SF133, Report on Budget Execution and Budgetary      FMSCase                    FMScase
      Information       Identifier        sales agreement (Letter of Offer and Acceptance)                                                                       Cooperation      It will take you to the FMR Volume 15                                                                Resources
                                          between the U.S. and an eligible foreign country.                                                                      Agency (DSCA) Chapter 2. This is the authoritative                                                                    Appropriation Status by Fiscal Year, Program, Sub-
                                                                                                                                                                                  guidance for FMS. There is not a                                                                     Accounts (1002),
                                                                                                                                                                                  standard list of values for FMS Case.                                                                FACTS I,
                                                                                                                                                                                                                                                                                       FACTS II,
                                                                                                                                                                                                                                                                                       Balance Sheet,
                                                                                                                                                                                                                                                                                       Statement of Net Cost,
                                                                                                                                                                                                                                                                                       Statement of Changes in Net Position,
                                                                                                                                                                                                                                                                                       Statement of Budgetary Resources




T23   Transactional     FMS Case Line     The FMS Line is used to identify a detailed line                                                                3      Defense Security The link is in the source column. It will http://www.dod.mil/comptroller/fmr/15/15_02.pdf            SF133, Report on Budget Execution and Budgetary      FMSLine                    FMSln
      Information       Item Identifier   item requirement contained within the (Letter of                                                                       Cooperation      take you to the FMR Volume 15 Chapter 2.                                                             Resources
                                          Offer and Acceptance).                                                                                                 Agency (DSCA) This is the authoritative guidance for                                                                  Appropriation Status by Fiscal Year, Program, Sub-
                                                                                                                                                                                  FMS. There is not a standard list of                                                                 Accounts (1002),
                                                                                                                                                                                  values for FMS Line.                                                                                 FACTS I,
                                                                                                                                                                                                                                                                                       FACTS II,
                                                                                                                                                                                                                                                                                       Balance Sheet,
                                                                                                                                                                                                                                                                                       Statement of Net Cost,
                                                                                                                                                                                                                                                                                       Statement of Changes in Net Position,
                                                                                                                                                                                                                                                                                       Statement of Budgetary Resources

TP1   Trading Partner   Federal/Non-      Indicates the type of entity involved in              If the Navy records revenue for services performed        1      U.S. Treasury      The link is in the source column. It will  http://fms.treas.gov/ussgl/selection_page.html          SF132, Apportionment and Reapportionment Schedule,   FederalNonFederalIndicator FedInd
      Information       Federal Indicator transactions with the reporting entity (that is,      for the Department of State, then the Navy would                                    take you to the USSGL Supplement to the                                                            SF133, Report on Budget Execution and Budgetary
                                          other Federal entities (F) or Non Federal entities    use the Federal/Non-Federal Indicator value of "F"                                  Treasury Financial Manual Web Page.                                                                Resources,
                                          such as private or local/state/tribal/foreign         for the transaction.                                                                Click on the current version of the USSGL                                                          Budget Programming & Financing Schedule,
                                          governments (N)). For FACTS I reporting, "F"                                                                                              TFM. Then go to bookmark and click on
                                          equates to Federal and "N" equates to Non-            If a State or local government has a statute or                                     the plus sign next to USSGL Part 2. Select                                                         Report on Reimbursements (725),
                                          Federal. For FACTS II reporting, "F" equates to       another legal requirement prohibiting advancing                                     Section IV - Attribute Definitions Report.
                                          Federal, "N" equates to Non-Federal, and "E"          funds for reimbursable work.                                                                                                                                                           FACTS I
                                          equates to Non-Federal Exception.                                                                                                         F – Federal                                                                                        FACTS II
                                                                                                                                                                                    N – Nonfederal                                                                                     SF1218 & SF1219, Statement of Accountability,
                                                                                                                                                                                    E – Non-Federal Exception                                                                          SF1220 & SF1221: Statement of Transactions,
                                                                                                                                                                                                                                                                                       FMS 2108, Year End Closing Statement,

                                                                                                                                                                                                                                                                                       Balance Sheet,
                                                                                                                                                                                                                                                                                       Statement of Net Cost,
                                                                                                                                                                                                                                                                                       Statement of Changes in Net Position,
                                                                                                                                                                                                                                                                                       Statement of Budgetary Resources

                                                                                                                                                                                                                                                                                       Notes on the Financial Statements,
                                                                                                                                                                                                                                                                                       USSGL Attribute


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                                                                                                                                                                             Data Structure View

                           Attribute                                                                                                                                     Primary                                                                             Source                                                                               XML Type                     XML
Key   SFIS Component        Name                               Description                                              Example(s)                           Length      Steward                         Values                                                                             Required Statements and Reporting               (append 'type' on end)
TP2   Trading Partner   Trading Partner    The Trading Partner Indicator represents the             Examples of Federal (F) Trading Partner Indicators         3      U.S. Treasury    The link is in the source column. It will      http://fms.treas.gov/fastbook/                 SF132, Apportionment and Reapportionment Schedule,   TradingPartnerIndicator    TradPtrInd
      Information       Indicator Code     Department Regular Code of the other Federal             Using the Department Regular Code of the Agency:                                   take you to the Treasury Financial                                                            SF133, Report on Budget Execution and Budgetary
                                           entity involved in transactions with the reporting                                                                                          Management Service Web Page, then click                                                       Resources,
                                           entity. Used in conjunction with the                     013 -Department of Commerce                                                        on single PDF file, under the FAST Book                                                       Budget Programming & Financing Schedule,
                                           Federal/Nonfederal attribute of "F". For example,        017- Department of the Navy                                                        (single files). This will take you to the
                                           the Department of the Navy records revenue for           011-Executive Office of the President                                              source page. Then go to bookmark,                                                             Report on Reimbursements (725),
                                           services performed for Department of State. For          019-Department of State                                                            select Part IV, Index of Agency Codes.
                                           the Navy revenue transaction, the Department of                                                                                                                                                                                           FACTS I
                                           State will be considered a trading partner, and its                                                                                         This list of values is too long to list. The                                                  FACTS II
                                           Department Regular Code will be used as the                                                                                                 example Column provides examples.                                                             SF1218 & SF1219, Statement of Accountability,
                                           Trading Partner Indicator.                                                                                                                                                                                                                SF1220 & SF1221: Statement of Transactions,
                                                                                                                                                                                                                                                                                     FMS 2108, Year End Closing Statement,

                                                                                                                                                                                                                                                                                     Balance Sheet,
                                                                                                                                                                                                                                                                                     Statement of Net Cost,
                                                                                                                                                                                                                                                                                     Statement of Changes in Net Position,
                                                                                                                                                                                                                                                                                     Statement of Budgetary Resources

                                                                                                                                                                                                                                                                                     Notes on the Financial Statements,
                                                                                                                                                                                                                                                                                     USSGL Attribute

TP3   Trading Partner   Business           The Business Partner Network number is a                 Sample DOD Business Partner Numbers                        9      OUSD(AT&L)       The link is in the source column. It will    http://www.bpn.gov/                              SF132, Apportionment and Reapportionment Schedule,   TradingPartnerNumber       BPN
      Information       Partner Number     unique, 9-character alpha-numeric identifier. It is      (DOD+DODAAC No.):                                                                  take you to the BPN website, which is the                                                     SF133, Report on Budget Execution and Budgetary
                                           primarily used to identify buying or selling                                                                                                government source to assign an unique                                                         Resources,
                                           entities processing intragovernmental                    "DODF28500 - HQ AFCEE/ERB"                                                         Business Partner Number. During DoD                                                           Budget Programming & Financing Schedule,
                                           transactions. The Federal Agency Registration            "DODHC1016- Defense Information Systems                                            transition the DoDAAC with prefix of DoD
                                           (Fed Reg) site is the registration point and             Agency"                                                                            will identify. The BPN is the official                                                        Report on Reimbursements (725),
                                           authoritative source for BPN numbers and                 "DODN31698 - Office of the Secretary of the Navy"                                  federal site for other agencies using either
                                           associated registration data. Federal civilian                                                                                              the DUNS as the BPN. See website                                                              FACTS I
                                           agencies have obtained Data Universal                    Sample Business Partner Numbers Outside of DoD                                     referenced below.                                                                             FACTS II
                                           Numbering System (DUNS) numbers from Dun                 "DUNS No.( 9 Digits)" + 4 Digits (to designate a                                                                                                                                 SF1218 & SF1219, Statement of Accountability,
                                           and Bradstreet for use as BPN numbers. DoD               location or unit within the organization identified by                             Non-Federal Business Partner = DUNS                                                           SF1220 & SF1221: Statement of Transactions,
                                           uses an equivalent Business Partner Number               the DUNS No.)                                                                      DoD Business Partner ="DoD" plus                                                              FMS 2108, Year End Closing Statement,
                                           (BPN), which consists of the letters ―DOD‖ and                                                                                              DoDAAC
                                           the 6-character Department of Defense Activity                                                                                              Other Federal Business Partner = BPN                                                          Balance Sheet,
                                           Address Code (DoDAAC). Both the DUNS and                                                                                                                                                                                                  Statement of Net Cost,
                                           TPN are considered BPN numbers as they meet                                                                                                                                                                                               Statement of Changes in Net Position,
                                           Fed Reg requirements and are unique identifiers.                                                                                                                                                                                          Statement of Budgetary Resources

                                                                                                                                                                                                                                                                                     Notes on the Financial Statements,




CA1   Cost Accounting   Funding Center     Funding Center is a clearly defined responsibility                                                                 16AN    DoD Component There is no list of values applicable for         N/A - There is no specific link as a source.                                                        FundCenterIdentifier       FundCtrID
      Information       Identifier         area within an organizational unit to which budget                                                                                       this element.
                                           authority is assigned.


CA3   Cost Accounting   Cost Center        A Cost Center is a clearly defined responsibility                                                                  16AN    DoD Component There is no list of values applicable for         N/A - There is no specific link as a source.                                                        CostCenterIdentifier       CostCtrID
      Information       Identifier         area where costs are incurred.                                                                                                           this element.


CA4   Cost Accounting   Project Identifier A planned undertaking of work to be performed or                                                                   24AN    DoD Component There is no list of values applicable for         N/A - There is no specific link as a source.                                                        ProjectIdentifier          PrjID
      Information                          product to be produced having a finite beginning                                                                                         this element.
                                           and end.


CA5   Cost Accounting   Activity Identifier An Activity is a series of events, tasks, or units of                                                             12AN    DoD Component There is no list of values applicable for         N/A - There is no specific link as a source.                                                        ActivityIdentifier         ActvyID
      Information                           work that are linked to perform a specific                                                                                              this element.
                                            objective.


CA6   Cost Accounting   Cost Element       Cost Element is a classification of an                   6100.1212 - O/E-Personnel Compensation-Civilian           10AN    OUSD(C)          There is no list of values applicable for      N/A - There is no specific link as a source. Budget Program & Financing (P&F) Schedule,             CostElementCode            CostEleCd
      Information       Code               organization's revenues, expenses or consumable          6100.1222 - O/E-Personnel Compensation-Military                                    this element.                                                                               Appropriation Status by Fiscal Year, Program, Sub-
                                           resources. Cost Element Code only relates to             6100.2522 - O/E-Purchased Services                                                                                                                                             Accounts (1002),
                                           primary cost. Cost Element Code does not relate          6100.2601 - O/E-Supplies and Materials                                                                                                                                         Statement of Net Cost,
                                           to secondary cost which is identified as agency                                                                                                                                                                                         Notes to the Financial Statements
                                           specific and not enterprise-level.




CA7   Cost Accounting   Work Order         Identifies an individual unit of work, batch, or lot                                                               16AN    DoD Component There is no list of values applicable for         N/A - There is no specific link as a source.                                                        WorkOrderNumber            WorkOrdNbr
      Information       Number             of a distinct product or service.                                                                                                        this element.
CA8   Cost Accounting   Commodity          DEFERRED                                                 TBD                                                       TBD     OUSD(AT&L)    TBD                                               TBD
      Information       Code
CA9   Cost Accounting   Transaction        Quantity of units involved in the transaction.           If DoD purchases 60 computers in one transaction,          10     DoD Component There is no list of values applicable for         N/A - There is no specific link as a source. Notes to the Financial Statements                      TransactionQuantity        TrnsQty
      Information       Quantity                                                                    then the Transaction Quantity value will be                                     this element.
                                                                                                    "0000000060" for the transaction.


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                                                                                                                                                                     Data Structure View




                            Attribute                                                                                                                             Primary                                                                           Source                                                                                      XML Type                     XML
Key    SFIS Component        Name                            Description                                          Example(s)                           Length     Steward                       Values                                                                                      Required Statements and Reporting             (append 'type' on end)
CA10   Cost Accounting   Unit of Measure   The Unit of Measure Code indicates the count,       TBD                                                      3AN     OUSD(AT&L)   There is no list of values applicable for       N/A - There is no specific link as a source. Notes to the Financial Statements                             UnitOfMeasureCode          UOMcd
       Information       Code              measurement, container or form of an item.                                                                                        this element.


CA11   Cost Accounting   Asset Type Code Categorization of assets into like categories. At     Example of Possible Future Military Equipment            14AN    OUSD(AT&L)   Click on the link in the Source column.  https://beis.csd.disa.mil/beis-xml/sfiscombo.xml               Balance Sheet, Notes on the Financial Statements   AssetType                  AssetTy
       Information                       the highest level, Asset Type supports                Asset Type Delineations:                                                      This link goes directly to SFIS Values
                                         preparation of Financial Statements and                                                                                             Library. Click on the "Element" dropdown
                                         Footnotes. Asset Type supports reporting              1750- Equipment                                                               and scroll down to AssetTy.
                                         compliance requirements. At the lowest level,          1750.1 - Military Equipment
                                         Asset Type satisfies Mission Area categorization        1750.1M- Modifications                                                      This list of values is too long to list. The
                                         needs.                                                   1750.1MA -Weapon Type - Aircraft                                           example Column provides example.
                                                                                                   1750.1MAB -Weapon Type Sub-Set - Helicopter
                                                                                                     1750.1MABF - Service/Agency - Navy
                                                                                                      1750.1MABFAC - Major Command -Navair




CA12   Cost Accounting   Asset Unique ID Asset Unique identifier is assigned to all physical   Example No. 1-Unique Asset ID (UID): Real Property        50     OUSD(AT&L)   Click on the links in the Source column         http://www.acq.osd.mil/ie/bei/rpui.shtml                Balance Sheet, Notes on the Financial Statements   AssetUniqueID              AssetUID
       Information                       assets. It supports asset accountability and          Items for a Water Treatment System:                                           to access the webpage for Real Property
                                         auditability. It is used to record the unique item    RPUID                    System Component                                     UID (RPUID) OR Item UID (IUID),
                                         identification number or the real property            Name                                                                          respectively.
                                         identification number. Unique item identification     111111111111316946        Water
                                         will provide accurate and accessible information      111111111111110017 Tower
                                         about personal property that will make                111111111111316946        Water
                                         acquisition, repair, and deployment of items faster   111111111111100009 Intake Pipe
                                         and more efficient. Real Property identification      111111111111316946        Water
                                         distinctively and uniquely identifies a piece of      111111111111110204 Treatment Facility
                                         land, a building, structure, linear structure, or     Example No.2- Unique (Asset) Item Identifier(UID)
                                         other real property improvements in which DoD         for Personal Property; Part Name - Signal
                                         has a legal interest.                                 Acquisition Remote(SAR)-Aircraft Black Box (retains
                                                                                               unique identity), using DoD Construct #2: Data
                                                                                               Identifier Format 06 (DI), (Ref. Source Col.,
                                                                                               "Acq".URL):Where,
                                                                                               Enterprise Identifier = "17V(MFR CAGE No) 98897",
                                                                                               Original Part No.="1P(Original Part No)4L0014-
                                                                                               163B" (Separate element,not part of UII), and Serial
                                                                                               No.(S)="SSA10197".
                                                                                               Example No.3: UID for Personal Property: Name-
                                                                                               Motor Vehicle (ISO Vehicle Identification Number
                                                                                               (VIN) used in data matrix for a DoD UID Equivalent,
                                                                                               inText Element Identifier (TEI) format: "LD" (Issuing
                                                                                               agency-DoD'), "MFR-0CVA5"-(Enterprise Identifier),
                                                                                               + "VIN6764A36458".
                                                                                                                                                                                                                             http://www.acq.osd.mil/dpap/pdi/uid/about.html
CA14   Cost Accounting   MEPR Code         The Medical Expense and Performance Reporting        D - ANCILLARY SERVICES                                  4AN     OUSD(P&R)    Click on the link in the next column. It        http://www.tricare.mil/ebc/rm_home/files/meprs/dod601                                                      MedicalExpensePerformance MEPRcd
                                                                                                                                                                                                                             0_13_M.pdf
       Information                         (MEPR) code represents a functional cost             DC - Radiology                                                               will take you to DoD Directive 6010.13                                                                                                                     ReportingCode
                                           account. Each position defines a specific 3-level    DCA - Diagnostic Radiology                                                   where the values are stated.
                                           hierarchical structure as prescribed in the DoD      DCB - Inactive
                                           6010.13-M, Appendix 3, Table AP3.T1.                 DCX - Cost Pool
                                                                                                DCZ - Radiology Not Elsewhere Classified
                                                                                                DD - Special Procedure Services
                                                                                                DDA - Electrocardiography
                                                                                                DDB - Electroencephalography
                                                                                                DDC - Electroneuromyography
                                                                                                DDD - Pulmonary Function
                                                                                                DDE - Cardiac Catheterization




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                                                           Business Rules

    Key    SFIS Component                  Attribute Name                                      Business Rules
                                                                   Department Regular Code must be 3 numeric characters. ex. 097

          Appropriation Account                                          Authoritative Source: http://fms.treas.gov/fastbook/
    A1    Information           Department Regular Code
                                                                   A Department Regular Code must be associated with a unique or
                                                                   discrete combination of the following elements, per DoD Guidance: Main
                                                                   Account Code, Period of Availability Fiscal Year Date, Budget Activity
          Appropriation Account                                    Identifier, Budget Sub Activity Identifier, and Budget Line Item Identifier
    A1    Information           Department Regular Code            for funds control.
          Appropriation Account                                    Each accounting system must store and maintain Department Regular
    A1    Information           Department Regular Code            Code values.
                                                                   A Department Regular Code must be established in the accounting
                                                                   classification structure when the appropriation is signed by the
          Appropriation Account                                    President and must be maintained until available funding has been
    A1    Information           Department Regular Code            canceled.
                                                                   A Department Transfer Code must be associated with only one unique or
                                                                   discrete combination of the following elements, per DoD Guidance:
                                                                   Department Regular Code, Main Account Code, Period of Availability
                                                                   Fiscal Year Date, Budget Activity Identifier, Budget Sub Activity
          Appropriation Account                                    Identifier, and Budget Line Item Identifier for funds control when
    A2    Information           Department Transfer Code           transferring obligational authority.
                                                                   Department Transfer Code must be 3 numeric characters. ex. 089

          Appropriation Account                                          Authoritative Source: http://fms.treas.gov/fastbook/
    A2    Information           Department Transfer Code
                                                                   Department Transfer Code must be used for accounting classification,
          Appropriation Account                                    general ledger posting, financial reporting, budgetary control, and funds
    A2    Information           Department Transfer Code           control.

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                                                             Business Rules

    Key    SFIS Component                    Attribute Name                                      Business Rules
          Appropriation Account                                      Each accounting system must store and maintain Department Transfer
    A2    Information             Department Transfer Code           Code values.
          Appropriation Account
    A3    Information             Main Account Code                  A Main Account Code must be associated with one Fund Type Code.
          Appropriation Account                                      Each Main Account Code must be associated with only one Budget
    A3    Information             Main Account Code                  Function/Sub-Function Code.
          Appropriation Account                                      Each accounting system must store and maintain Department Transfer
    A3    Information             Main Account Code                  Code values.
                                                                     A Main Account Code must be associated with a unique or discrete
                                                                     combination of the following elements, per DoD Guidance: Department
                                                                     Regular Code, Period of Availability Fiscal Year Date, Budget Activity
          Appropriation Account                                      Identifier, Budget Sub Activity Identifier, and Budget Line Item Identifier
    A3    Information           Main Account Code                    for funds control.
                                                                     Main Account Code must be 4 numeric characters. ex. 0740

          Appropriation Account                                            Authoritative source: http://fms.treas.gov/fastbook/
    A3    Information           Main Account Code

          Appropriation Account                                      Main Account Code must be used for accounting classification, general
    A3    Information           Main Account Code                    ledger posting, financial reporting, budgetary control, and funds control.
          Appropriation Account                                      Each accounting system must store and maintain Main Account Code
    A3    Information           Main Account Code                    values.
                                                                     A Main Account Code must be established in the accounting
                                                                     classification structure when the appropriation is signed by the
          Appropriation Account                                      President and will be maintained until available funding has been
    A3    Information           Main Account Code                    canceled.
          Appropriation Account
    A4    Information           Sub-Account Code                     A Sub-Account Code may be associated with many Main Account Codes.

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                                                        Business Rules

    Key    SFIS Component                  Attribute Name                                   Business Rules
          Appropriation Account                                 Every financial transaction processed must have a valid Sub-Account
    A4    Information           Sub-Account Code                Code.
          Appropriation Account                                 Usage of the Sub-Account Code must be applicable to all DoD
    A4    Information           Sub-Account Code                Departments.
          Appropriation Account                                 The Sub-Account Code must be defaulted to ―000‖ when one of the
    A4    Information           Sub-Account Code                Treasury Sub-Account Code conditions does not apply.
                                                                Sub-Account Code must be 3 numeric characters. ex. 97X4930.001 (last
                                                                3 positions following period)

          Appropriation Account                                       Authoritative source: http://fms.treas.gov/fastbook/
    A4    Information           Sub-Account Code

          Appropriation Account                                 Sub-Account Code must be used for accounting classification, general
    A4    Information           Sub-Account Code                ledger posting, financial reporting, budgetary control, and funds control.
          Appropriation Account                                 Each accounting system must store and maintain Sub-Account Code
    A4    Information           Sub-Account Code                values.
                                                                Apportionment Category Code must be 1 alpha character. ex. A

                                                                       Authoritative Source:
          Appropriation Account                                 http://fms.treas.gov/ussgl/selection_page.html
    A5    Information           Apportionment Category Code
                                                                Apportionment Category Code must be used for accounting
          Appropriation Account                                 classification, general ledger posting, financial reporting, budgetary
    A5    Information           Apportionment Category Code     control, and funds control.
          Appropriation Account                                 Each accounting system must store and maintain Apportionment
    A5    Information           Apportionment Category Code     Category Code values.


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                                                              Business Rules

    Key    SFIS Component                      Attribute Name                                           Business Rules
                                                                            Receipt Indicator must be 1 alpha character. ex. Y

                                                                                  Authoritative Source: https://beis.csd.disa.mil/beis-
          Appropriation Account                                             xml/sfiscombo.xml
    A6    Information           Receipt Indicator
          Appropriation Account                                             Receipt Indicator must be used for accounting classification and
    A6    Information           Receipt Indicator                           financial reporting.
          Appropriation Account                                             Each accounting system must identify and be able to report accounts or
    A6    Information           Receipt Indicator                           portions of accounts used for receipt purposes.
                                                                            Sub-Classification must be 3 numeric characters. ex. 911

          Appropriation Account                                                   Authoritative source: http://www.fms.treas.gov/TFM/
    A7    Information             Sub Classification Code
          Appropriation Account                                             Sub Classification Code must be used for accounting classification and
    A7    Information             Sub Classification Code                   financial reporting.
          Appropriation Account                                             Each accounting system must store and maintain Sub Classification
    A7    Information             Sub Classification Code                   Code values.
          Appropriation Account                                             If a Period of Availability Fiscal Year Date is associated with a no-year
    A8    Information             Period of Availability Fiscal Year Date   budget account, then the last four digits must be XXXX .
          Appropriation Account                                             Each Period of Availability Fiscal Year Date may be associated with one
    A8    Information             Period of Availability Fiscal Year Date   or more Main Account Code values.
          Appropriation Account                                             Period of Availability Fiscal Year Date must be 8 alpha-numeric
    A8    Information             Period of Availability Fiscal Year Date   characters. ex. 20062008

          Appropriation Account                                             Period of Availability Fiscal Year Date must be used for accounting
    A8    Information           Period of Availability Fiscal Year Date     classification, financial reporting, budgetary control, and funds control.


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                                                             Business Rules

    Key    SFIS Component                     Attribute Name                                         Business Rules

                                                                          Each accounting system must store and be able to report the Period of
          Appropriation Account                                           Availability Begin Fiscal Year Date of an appropriation and the Period of
    A8    Information           Period of Availability Fiscal Year Date   Availability End Fiscal Year Date of an appropriation.
                                                                          A Period of Availability Fiscal Year Date must be associated with a
                                                                          unique or discrete combination of the following elements, per DoD
                                                                          Guidance: Department Regular Code, Main Account Code, Budget
          Appropriation Account                                           Activity Identifier, Budget Sub Activity Identifier, and Budget Line Item
    A8    Information           Period of Availability Fiscal Year Date   Identifier for funds control.
                                                                          A Period of Availability Fiscal Year Date must be established in the
                                                                          accounting classification structure when the appropriation is signed by
          Appropriation Account                                           the President and will be maintained until available funding has been
    A8    Information           Period of Availability Fiscal Year Date   canceled.
          Appropriation Account                                           When the funding source is a direct appropriation, the value must be 'D',
    A9    Information           Reimbursable Flag Indicator               otherwise the value is 'R'.
                                                                          Reimbursable Flag Indicator must be 1 alpha character. ex. R

                                                                                 Authoritative Source:
          Appropriation Account                                           http://fms.treas.gov/ussgl/selection_page.html
    A9    Information             Reimbursable Flag Indicator
          Appropriation Account                                           Reimbursable Flag Indicator must be used for financial reporting and
    A9    Information             Reimbursable Flag Indicator             budgetary funds.
          Appropriation Account                                           Each accounting system must store and maintain Reimbursable Flag
    A9    Information             Reimbursable Flag Indicator             Indicator values.
          Appropriation Account                                           The Fund Type Code may be associated with multiple Main Account
    A10   Information             Fund Type Code                          Codes.


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                                                     Business Rules

    Key    SFIS Component                 Attribute Name                                 Business Rules

                                                             Fund Type Code must be 2 numeric character. ex. 01
          Appropriation Account
    A10   Information           Fund Type Code                 Authoritative source: http://fms.treas.gov/ussgl/selection_page.html
          Appropriation Account                              Fund Type Code must be used for general ledger posting, financial
    A10   Information           Fund Type Code               reporting, budgetary control, and funds control.
          Appropriation Account                              Each accounting system must store and be able to report the Fund Type
    A10   Information           Fund Type Code               Code value assigned by Treasury.
                                                             If any part of an appropriation for new budget authority becomes
                                                             available one or more fiscal years beyond the current fiscal year for
          Appropriation Account                              which the appropriation is passed, then the Advanced Flag value must
    A11   Information           Advance Flag Code            be 'P'.
                                                             If budget authority is provided in an appropriation act to cover
                                                             obligations incurred late in the fiscal year to be liquidated in following
          Appropriation Account                              the fiscal year for which the appropriation act is passed, then the
    A11   Information           Advance Flag Code            Advanced Flag value must be 'F'.
          Appropriation Account                              If there is not an advancement of an appropriation for budget authority,
    A11   Information           Advance Flag Code            then the Advanced Flag value must be 'X'.
                                                             Advance Flag Code must be 1 alpha character. ex. P

                                                                    Authoritative Source:
          Appropriation Account                              http://fms.treas.gov/ussgl/selection_page.html
    A11   Information           Advance Flag Code
          Appropriation Account                              Advance Flag Code must be used for general ledger posting, financial
    A11   Information           Advance Flag Code            reporting, and budgetary control.

          Appropriation Account                              Each accounting system must be able to store and report funds that
    A11   Information           Advance Flag Code            were either advanced in prior years or advanced from future years.

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                                                              Business Rules
    Key    SFIS Component                     Attribute Name                                     Business Rules
          Appropriation Account                                       Borrowing Source Code must be used when Authority Type Code value
    A12   Information           Authority Type Code                   is 'B'.

                                                                      Authority Type Code must be 1 alpha character. ex. P
          Appropriation Account
    A12   Information           Authority Type Code                     Authoritative Source: http://fms.treas.gov/ussgl/selection_page.html
                                                                      Authority Type Code must be used for accounting classification, general
          Appropriation Account                                       ledger postings, financial reporting, budgetary control, and funds
    A12   Information           Authority Type Code                   control.
          Appropriation Account                                       Each accounting system must store and be able to report Authority Type
    A12   Information           Authority Type Code                   Code values when applicable to an account.
                                                                      Availability Time Indicator must be 1 alpha character. ex. A

                                                                            Authoritative Source:
          Appropriation Account                                       http://fms.treas.gov/ussgl/selection_page.html
    A13   Information           Availability Time Indicator
          Appropriation Account                                       Availability Time Indicator must be used for financial reporting and
    A13   Information           Availability Time Indicator           budgetary control.
                                                                      Derivation of Availability Time Indicator based on an examination of the
                                                                      Period of Availability Fiscal Year Date associated with an appropriation
          Appropriation Account                                       against the current accounting period is an acceptable practice within
    A13   Information           Availability Time Indicator           each accounting system.
          Appropriation Account                                       Borrowing Source Code must be used when the funding source is from
    A14   Information           Borrowing Source Code                 Borrowing Authority.
                                                                      Borrowing Source Code must be 1 alpha character. ex. T

                                                                             Authoritative Source:
          Appropriation Account                                       http://fms.treas.gov/ussgl/selection_page.html
    A14   Information           Borrowing Source Code
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                                                             Business Rules
    Key    SFIS Component                     Attribute Name                                     Business Rules
          Appropriation Account                                      Borrowing Source Code must be used for general ledger posting,
    A14   Information           Borrowing Source Code                financial reporting, and budgetary control.
          Appropriation Account                                      Each accounting system must store and be able to report Borrowing
    A14   Information           Borrowing Source Code                Source Code values when applicable.
          Appropriation Account                                      If the funding source is appropriated for a specific time or purpose, then
    A15   Information           Definite Indefinite Flag Indicator   the value must be 'D', otherwise the value is 'I'.
                                                                     Definite Indefinite Flag Indicator must be 1 alpha character. ex. D

          Appropriation Account                                             Authoritative Source:
    A15   Information           Definite Indefinite Flag Indicator   http://fms.treas.gov/ussgl/selection_page.html
          Appropriation Account                                      Definite Indefinite Flag Indicator must be used for financial reporting,
    A15   Information           Definite Indefinite Flag Indicator   budgetary control, and funds control.

                                                                     Each accounting system must store and be able to report Definite
          Appropriation Account                                      Indefinite Flag Indicator values according to whether the public law
    A15   Information           Definite Indefinite Flag Indicator   specifically identifies a funding amount for a budgetary line or program.
                                                                     The Public Law Number that initiates the budget action must be
                                                                     recorded along with a general ledger transaction if there is an external
          Appropriation Account                                      reporting requirement for it in relation to the budget action being
    A16   Information           Public Law Number                    recorded.

                                                                     Public Law Number must be 7 numeric characters. ex. 089-670 (the
                                                                     hyphen is included for illustrative purposes and does not count as a
                                                                     character)

          Appropriation Account                                            Data values: Values are updated yearly as funds are appropriated.
    A16   Information           Public Law Number
          Appropriation Account                                      Public Law Number must be used for financial reporting and budgetary
    A16   Information           Public Law Number                    control.
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                                                        Business Rules
    Key    SFIS Component                   Attribute Name                                 Business Rules
          Appropriation Account                                 Each accounting system must store and maintain Public Law Number
    A16   Information           Public Law Number               values.
                                                                Each Program Report Value must be unique associated to each
          Appropriation Account                                 combination of Department Regular Code, Main Account Code, Sub-
    A17   Information           Program Report Code             Account Code, Period of Availability Fiscal Year Date values.

                                                                Program Report Code must be 3 numeric characters. ex. 001

                                                                      Authoritative source:
          Appropriation Account                                 http://www.whitehouse.gov/omb/circulars_a11_current_year_a11_toc/
    A17   Information           Program Report Code
          Appropriation Account                                 Program Report Code must be used for financial reporting and
    A17   Information           Program Report Code             budgetary control.
          Appropriation Account                                 Each accounting system must store and maintain Program Report Code
    A17   Information           Program Report Code             values.
                                                                If the current fiscal year is greater than the ending fiscal year of the
                                                                Period of Availability Fiscal Year Date, but not greater than the ending
                                                                fiscal year of the Period of Availability Fiscal Year Date +5, then the
          Appropriation Account                                 Treasury Appropriation Fund Symbol (TAFS) Status Indicator value must
    A18   Information           TAFS Status Indicator           be 'E', else 'U'.
                                                                Treasury Appropriation Fund Symbol (TAFS) Status Indicator must be 1
                                                                alpha character. ex. U

                                                                      Authoritative Source:
          Appropriation Account                                 http://fms.treas.gov/ussgl/selection_page.html
    A18   Information           TAFS Status Indicator

          Appropriation Account                                 Treasury Appropriation Fund Symbol (TAFS) Status Indicator must be
    A18   Information           TAFS Status Indicator           used for identifying expired or unexpired status at time of reporting.
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                                                           Business Rules

    Key    SFIS Component                    Attribute Name                                     Business Rules
          Appropriation Account                                      If the funding source is other than no year, the Year of Budget Authority
    A19   Information           Year of Budget Authority Indicator   Indicator is not allowed.

                                                                     Year of Budget Authority Indicator must be 3 alpha characters. ex. NEW

                                                                            Authoritative Source:
          Appropriation Account                                      http://fms.treas.gov/ussgl/selection_page.html
    A19   Information           Year of Budget Authority Indicator
          Appropriation Account                                      Year of Budget Authority Indicator must be used for general ledger
    A19   Information           Year of Budget Authority Indicator   posting, financial reporting, and budgetary control.
                                                                     Derivation of Year of Budget Authority Indicator based on a comparison
                                                                     of the current reporting period date against the budget program year is
                                                                     an acceptable practice within the accounting system, however, the same
          Appropriation Account                                      data used for the derivation must be used to support general ledger
    A19   Information           Year of Budget Authority Indicator   posting logic.
          Appropriation Account                                      Direct Transfer Agency Code must be posted in conjunction with Direct
    A20   Information           Direct Transfer Agency Code          Transfer Account Code and Transfer To/From Indicator.

                                                                     Direct Transfer Agency Code must be 3 numeric characters. ex. 017

                                                                            Authoritative source:
          Appropriation Account                                      http://fms.treas.gov/ussgl/selection_page.html
    A20   Information           Direct Transfer Agency Code

          Appropriation Account                                      Direct Transfer Agency Code must be used for accounting classification,
    A20   Information           Direct Transfer Agency Code          general ledger posting, financial reporting, and budgetary control.
          Appropriation Account                                      Each accounting system must store and maintain Direct Transfer
    A20   Information           Direct Transfer Agency Code          Agency Code values.

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                                                               Business Rules

    Key    SFIS Component                     Attribute Name                                       Business Rules
          Appropriation Account                                        Direct Transfer Agency Code must be posted in conjunction with Direct
    A21   Information           Direct Transfer Account Code           Transfer Account and Transfer To/From Indicator.

                                                                       Direct Transfer Account Code must be 4 numeric characters. ex. 0130
                                                                               Authoritative source:
          Appropriation Account                                        http://fms.treas.gov/ussgl/selection_page.html
    A21   Information           Direct Transfer Account Code
                                                                       Direct Transfer Account Code must be used for accounting
          Appropriation Account                                        classification, general ledger posting, financial reporting, and budgetary
    A21   Information             Direct Transfer Account Code         control.
          Appropriation Account                                        Each accounting system must store and maintain Direct Transfer
    A21   Information             Direct Transfer Account Code         Account Code values.
          Appropriation Account                                        A Transfer To/From value of 'F' must only be used with a receiving
    A22   Information             Transfer To From Indicator           agency transaction.
          Appropriation Account                                        A Transfer To/From value of 'T' must only be used with a transferring
    A22   Information             Transfer To From Indicator           agency transaction.
                                                                       Transfer To From Indicator must be 1 alpha character. ex. F

          Appropriation Account                                              Authoritative Source: https://beis.csd.disa.mil/beis-
    A22   Information           Transfer To From Indicator             xml/sfiscombo.xml
          Appropriation Account
    A22   Information           Transfer To From Indicator             Transfer To/From Indicator must be recorded at Time of Reporting
                                                                       Deficiency Flag Indicator must be 1 alpha character. ex. D

          Appropriation Account                                             Authoritative Source: https://beis.csd.disa.mil/beis-
    A23   Information           Deficiency Flag Indicator              xml/sfiscombo.xml
          Appropriation Account                                        Deficiency Flag Indicator must be used for financial reporting and
    A23   Information           Deficiency Flag Indicator              budgetary control.

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                                                            Business Rules
    Key    SFIS Component                    Attribute Name                                     Business Rules
                                                                    Derivation of the Deficiency Flag Indicator based on a negative account
          Appropriation Account                                     balance associated with the accounting classification in the accounting
    A23   Information           Deficiency Flag Indicator           system is an acceptable practice.
                                                                    If the beginning year of the Period of Availability Fiscal Year Date is
          Appropriation Account                                     equal to the ending year of the Period of Availability Fiscal Year Date,
    A24   Information           Availability Type Code              'then Availability Type Code value must be 'A'.


                                                                    If the ending year of the Period of Availability Fiscal Year Date is greater
          Appropriation Account                                     than the beginning year of the Period of Availability Fiscal Year Date and
    A24   Information           Availability Type Code              is not 'XXXX', then Availability Type Code value must be 'M'.
          Appropriation Account                                     If the ending year of the Period of Availability Fiscal Year Date value is
    A24   Information           Availability Type Code              'XXXX', then Availability Type Code value must be 'X'.
                                                                    Availability Type Code must be 1 alpha character. ex. A

          Appropriation Account                                           Authoritative Source:
    A24   Information           Availability Type Code              http://fms.treas.gov/ussgl/selection_page.html
          Appropriation Account                                     Availability Type Code must be used for financial reporting and
    A24   Information           Availability Type Code              budgetary control.
                                                                    Derivation of the Availability Type Code based on the type of
                                                                    appropriation and the Period of Availability Fiscal Year Date associated
          Appropriation Account                                     with the Main Account Code in the accounting system is an acceptable
    A24   Information           Availability Type Code              practice.
                                                                    If an annual or multi-year funding source will expire on September 30 of
          Appropriation Account                                     the current fiscal year, the Expiration Flag Indicator value must be 'Y',
    A25   Information           Expiration Flag Indicator           else the value must be 'N'.
                                                                    If a no-year funding source will cancel on September 30 of the current
          Appropriation Account                                     fiscal year, then the Expiration Flag Indicator value must be 'Y', else the
    A25   Information           Expiration Flag Indicator           value must be 'N'.
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                                                            Business Rules
    Key    SFIS Component                    Attribute Name                                       Business Rules
                                                                      Expiration Flag Indicator must be 1 alpha character. ex. Y

          Appropriation Account                                              Authoritative Source:
    A25   Information           Expiration Flag Indicator             http://fms.treas.gov/ussgl/selection_page.html
          Appropriation Account
    A25   Information           Expiration Flag Indicator             Expiration Flag Indicator must be used for financial reporting.

                                                                      Derivation of the Expiration Flag Indicator based on a comparison of the
          Appropriation Account                                       current reporting period date against the Period of Availability Fiscal
    A25   Information           Expiration Flag Indicator             Year Date in the accounting system is an acceptable practice.
          Appropriation Account                                       The Financing Account Indicator Code is allowed only when recording a
    A26   Information           Financing Account Indicator Code      direct loan or loan guarantee transaction.
                                                                      Financing Account Indicator Code must be 1 alpha character. ex. D

          Appropriation Account                                               Authoritative Source:
    A26   Information             Financing Account Indicator Code    http://fms.treas.gov/ussgl/selection_page.html
          Appropriation Account                                       Financing Account Indicator Code must be used for financial reporting
    A26   Information             Financing Account Indicator Code    and budgetary control.
          Appropriation Account                                       Each accounting system must store and maintain Financing Account
    A26   Information             Financing Account Indicator Code    Indicator Code values.
          Budget Program                                              Each Budget Function/Sub-Function Code may be associated with one
    B1    Information             Budget Function/Sub-Function Code   or more Main Account Code values.

                                                                      Budget Function/Sub-Function Code must be 3 numeric characters. ex.
                                                                      051

                                                                             Authoritative source:
          Budget Program                                              http://www.whitehouse.gov/omb/circulars/a11/current_year/a11_toc.html
    B1    Information             Budget Function/Sub-Function Code
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                                                         Business Rules

    Key    SFIS Component                Attribute Name                                     Business Rules
          Budget Program                                         Budget Function/Sub-Function Code must be used for accounting
    B1    Information       Budget Function/Sub-Function Code    classification, financial reporting, and funds control.
          Budget Program                                         Each accounting system must store and maintain Budget Function/Sub-
    B1    Information       Budget Function/Sub-Function Code    Function Code values at the lowest level.
                                                                 Budget Activity Identifier must be unique to a combination of the
                                                                 following elements: Department Regular Code, Main Account Code, Sub-
          Budget Program                                         Account Code, Period of Availability Fiscal Year Date, and Organization
    B2    Information       Budget Activity Identifier           Unique Identifier (OUID).
                                                                 Budget Activity Identifier must be 2 numeric characters. ex. 01

                                                                        Authoritative source:
          Budget Program                                         http://comptroller.defense.gov/Budget2010.html
    B2    Information       Budget Activity Identifier

          Budget Program                                         Budget Activity Identifier must be used for accounting classification,
    B2    Information       Budget Activity Identifier           financial reporting, budgetary control, and funds control.
          Budget Program                                         Each accounting system must store and maintain Budget Activity
    B2    Information       Budget Activity Identifier           Identifier values.
                                                                 A Budget Activity Identifier must be associated with a unique or discrete
                                                                 combination of the following elements, per DoD Guidance: Department
                                                                 Regular Code, Main Account Code, Period of Availability Fiscal Year
          Budget Program                                         Date, Budget Sub Activity Identifier, and Budget Line Item Identifier for
    B2    Information       Budget Activity Identifier           funds control.
                                                                 A Budget Activity Identifier must be established in the accounting
                                                                 classification structure when the appropriation is signed by the
          Budget Program                                         President and will be maintained until available funding has been
    B2    Information       Budget Activity Identifier           canceled.


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                                                          Business Rules
    Key    SFIS Component                Attribute Name                                       Business Rules
                                                                  Budget Sub Activity Identifier must be unique to a combination of the
                                                                  following elements: Department Regular Code, Main Account Code, Sub-
          Budget Program                                          Account Code, Period of Availability Fiscal Year Date, and Organization
    B3    Information       Budget Sub Activity Identifier        Unique Identifier (OUID).
                                                                  Budget Sub Activity Identifier must be a maximum of 6 numeric
                                                                  characters. ex. 05

          Budget Program                                                 Authoritative source:
    B3    Information       Budget Sub Activity Identifier        http://comptroller.defense.gov/Budget2010.html

          Budget Program                                          Budget Sub Activity Identifier must be used for accounting
    B3    Information       Budget Sub Activity Identifier        classification, financial reporting, budgetary control, and funds control.
          Budget Program                                          Each accounting system must store and maintain Budget Sub Activity
    B3    Information       Budget Sub Activity Identifier        Identifier values.
                                                                  A Budget Sub Activity Identifier must be associated with a unique or
                                                                  discrete combination of the following elements, per DoD Guidance:
                                                                  Department Regular Code, Main Account Code, Period of Availability
          Budget Program                                          Fiscal Year Date, Budget Activity Identifier, and Budget Line Item
    B3    Information       Budget Sub Activity Identifier        Identifier for funds control.
                                                                  A Budget Sub Activity Identifier must be established in the accounting
                                                                  classification structure when the appropriation is signed by the
          Budget Program                                          President and will be maintained until available funding has been
    B3    Information       Budget Sub Activity Identifier        canceled.

                                                                  A Budget Line Item Identifier must be associate with a unique or discrete
                                                                  combination of the following elements, per DoD Guidance: Department
                                                                  Regular Code, Main Account Code, Sub-Account Code, Period of
          Budget Program                                          Availability Fiscal Year Date, Organization Unique Identifier (OUID),
    B4    Information       Budget Line Item Identifier           Budget Activity Identifier, Budget Sub Activity Identifier.
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                                                          Business Rules
    Key    SFIS Component               Attribute Name                                       Business Rules
                                                                  Budget Line Item Identifier must be up to 16 alpha numeric characters.
                                                                  ex. 4962 05057041

          Budget Program                                                 Authoritative source:
    B4    Information       Budget Line Item Identifier           http://comptroller.defense.gov/Budget2010.html

          Budget Program                                          Budget Line Item Identifier must be used for accounting classification,
    B4    Information       Budget Line Item Identifier           financial reporting, budgetary control, and funds control.
          Budget Program                                          Each accounting system must store and maintain Budget Line Item
    B4    Information       Budget Line Item Identifier           Identifier values.

                                                                  Budget Line Item Identifier must be associated with a unique
                                                                  combination of the following elements: Department Regular Code, Main
          Budget Program                                          Account Code, Period of Availability Fiscal Year Date, Budget Activity
    B4    Information       Budget Line Item Identifier           Identifier, and Budget Sub Activity Identifier for funds control.
                                                                  A Budget Line Item Identifier must be established in the accounting
                                                                  classification structure when the appropriation is signed by the
          Budget Program                                          President and will be maintained until available funding has been
    B4    Information       Budget Line Item Identifier           canceled.
                                                                  The Major Acquisition (MA) Code Indicator value is unique to a
                                                                  combination of Department Regular Code, Main Account Code, Budget
                                                                  Line Item Identifier values within the Procurement and Research,
          Budget Program                                          Development, Test and Evaluation (RDT&E) appropriations for Major
    B5    Information       Major Acquisition Code                Defense Acquisition Programs (MDAPs).
                                                                  The Major Acquisition (MA) Code Indicator value is linked back to an
                                                                  Office of the Under Secretary of Defense (OUSD) Acquisition,
                                                                  Technology and Logistics (AT&L) Program Number (PNO) generated by
          Budget Program                                          PURVIEW that is on the official DoD Pre-Major Defense Acquisition
    B5    Information       Major Acquisition Code                Programs (MDAP) and MDAP list.
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                                                     Business Rules

    Key    SFIS Component              Attribute Name                                  Business Rules
          Budget Program
    B5    Information       Major Acquisition Code           Major Acquisition Code must be 5 numeric characters.
          Budget Program                                     Major Acquisition Code must be used for accounting classification,
    B5    Information       Major Acquisition Code           financial reporting, and funds control.
          Budget Program                                     Each accounting system must store and maintain Major Acquisition
    B5    Information       Major Acquisition Code           Code values.
                                                             The OMB designated object classification codes must be used, when
          Budget Program                                     posting general ledger transaction to record the effect of budgetary
    B6    Information       Object Class Code                expenditures.
          Budget Program                                     The Financial Management function shall maintain accounting control
    B6    Information       Object Class Code                using the Object Codes.
          Budget Program                                     Object Class Codes must be used to present obligations by the items or
    B6    Information       Object Class Code                services purchased by the Federal Government.

                                                             Object Class Code must be 3 numeric characters. ex. 11.7

                                                                    Authoritative source:
          Budget Program                                     http://www.whitehouse.gov/omb/circulars/a11/current_year/a11_toc.html
    B6    Information       Object Class Code
          Budget Program
    B6    Information       Object Class Code                Object Class Code must be used for financial reporting.
          Budget Program                                     Each accounting system must store and maintain Object Class Code
    B6    Information       Object Class Code                values.
          Budget Program                                     The Contingency Code may be applied to any level of budget tracking
    B8    Information       Contingency Code                 level deemed appropriate.
                                                             When a Contingent need is realized, that requirement must be
          Budget Program                                     communicated to the Office of the Under Secretary of Defense (OUSD)
    B8    Information       Contingency Code                 Comptroller immediately.

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                                                     Business Rules
    Key    SFIS Component              Attribute Name                                  Business Rules
                                                             Contingency Code must be 6 alpha numeric characters.

          Budget Program                                               Authoritative Source: https://beis.csd.disa.mil/beis-
    B8    Information       Contingency Code                 xml/sfiscombo.xml
          Budget Program                                     Contingency Code must be used for financial reporting, budgetary
    B8    Information       Contingency Code                 control, and funds control.
          Budget Program                                     Each accounting system must store and maintain Contingency Code
    B8    Information       Contingency Code                 values.
          Budget Program                                     Each Budget Enforcement Act Category Indicator Code value may be
    B9    Information       BEA Category Indicator Code      associated to one or more Main Account Code values.
                                                             Budget Enforcement Act Category Indicator must be 1 alpha character.
                                                             ex. D

          Budget Program                                            Authoritative Source:
    B9    Information       BEA Category Indicator Code      http://fms.treas.gov/ussgl/selection_page.html
          Budget Program                                     Budget Enforcement Act Category Indicator must be used for accounting
    B9    Information       BEA Category Indicator Code      classification and financial reporting.
          Budget Program                                     Each accounting system must store and maintain Budget Enforcement
    B9    Information       BEA Category Indicator Code      Act Category Indicator values.
          Budget Program
    B10   Information       Line of Business Code            Line of Business Code must be 5 numeric character.

                                                             Each Line of Business (LoB) Code must represent the functional lines of
          Budget Program                                     business operations performed that contribute to the achievement of the
    B10   Information       Line of Business Code            DoD's strategic and program performance objectives.
          Budget Program                                     The Statement of Net Costs must be organized by major responsibility
    B10   Information       Line of Business Code            segments (OUID) and Line of Business (LoB) Codes.
          Budget Program                                     Each Line of Business (LoB) Code must align with the Federal Enterprise
    B10   Information       Line of Business Code            Architecture (FEA) Line of Business Codes.
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                                                       Business Rules
    Key    SFIS Component               Attribute Name                                    Business Rules
                                                               Each Line of Business (LoB) Code for the Statement of Net Cost must
          Budget Program                                       comply with Office of Management and Budget (OMB) Bulletin 01-09
    B10   Information       Line of Business Code              Form and Content of Agency Financial Statements.
                                                               Each Line of Business (LoB) Code for the Statement of Net Cost must
          Budget Program                                       comply with Office of Management and Budget (OMB) Bulletin 01-02
    B10   Information       Line of Business Code              Audit Requirements for Federal Financial Statements
          Budget Program
    B11   Information       Program Code                       TBD
                                                               When an Organization Unique Identifier is associated with any element,
          Organizational                                       to include another Organization Unique Identifier, then the relationship
    O1    Information       Organization Unique Identifier     must be available throughout the accounting lifecycle.
                                                               An OUID must be associated with a unique or discrete combination of
                                                               Department Regular Code, Main Account Code, Period of Availability
                                                               Fiscal Year Date, Budget Activity Identifier, Budget Sub Activity
          Organizational                                       Identifier, and Budget Line Item Identifier for funds allocation and funds
    O1    Information       Organization Unique Identifier     control.
          Organizational                                       When an Organization Unique Identifier is created, then it must be
    O1    Information       Organization Unique Identifier     associated to one Organization.
          Organizational                                       When an Organization is created, then it must have at least one
    O1    Information       Organization Unique Identifier     Organization Unique Identifier associated to it.
                                                               When an Organization has a subordinate Organization, then the
          Organizational                                       subordinate Organization(s) accounting information must be associated
    O1    Information       Organization Unique Identifier     to the parent Organization.
                                                               When financial information is received by the financial data repository or
          Organizational                                       system, then at least one Organization Unique Identifier must be
    O1    Information       Organization Unique Identifier     associated with that information.
                                                               When an Organization Unique Identifier equivalent is used, then the
          Organizational                                       equivalent should be used to determine the Organization Unique
    O1    Information       Organization Unique Identifier     Identifier.
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                                                       Business Rules

    Key    SFIS Component               Attribute Name                                      Business Rules
          Organizational                                        Organization Unique Identifier must be a maximum of 16 hexadecimal
    O1    Information       Organization Unique Identifier      characters.

          Organizational                                        Organization Unique Identifier must be used for accounting
    O1    Information       Organization Unique Identifier      classification, financial reporting, budgetary control, and funds control.
          Organizational                                        Each accounting system must store and maintain Organization Unique
    O1    Information       Organization Unique Identifier      Identifier values.
          Organizational                                        The OUIDs presented on the Statement of Net Cost must be the major
    O1    Information       Organization Unique Identifier      responsibility segments for the DoD.

          Organizational                                        When a Department of Defense Organization is created, then at least one
    O2    Information       Agency Disbursing Identifier Code   Agency Disbursing Identifier Code must be associated with it.
                                                                When an Agency Disbursing Identifier Code is associated with any other
          Organizational                                        element, the association must be available throughout accounting
    O2    Information       Agency Disbursing Identifier Code   lifecycle.
                                                                Agency Disbursing Identifier Code must be 8 numeric characters. ex.
                                                                1700

          Organizational                                             Authoritative source: http://referencetool.dfas.mil
    O2    Information       Agency Disbursing Identifier Code
          Organizational                                        Agency Disbursing Identifier Code must be used for financial reporting,
    O2    Information       Agency Disbursing Identifier Code   and funds control.
          Organizational                                        Each accounting system must store and maintain Agency Disbursing
    O2    Information       Agency Disbursing Identifier Code   Identifier Code values.

          Organizational                                        When a Department of Defense Organization is created, then at least one
    O3    Information       Agency Accounting Identifier Code   Agency Accounting Identifier Code must be associated with it.


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                                                      Business Rules


    Key    SFIS Component               Attribute Name                                     Business Rules
                                                                When an Agency Accounting Identifier Code is associated with any other
          Organizational                                        element, the association must be available throughout accounting
    O3    Information       Agency Accounting Identifier Code   lifecycle.
                                                                Agency Accounting Identifier Code must be 6 numeric characters. ex.
                                                                000318

          Organizational                                             Authoritative source: http://referencetool.dfas.mil
    O3    Information       Agency Accounting Identifier Code
          Organizational                                        Agency Accounting Identifier Code must be used for accounting
    O3    Information       Agency Accounting Identifier Code   classification and financial reporting.
          Organizational                                        Each accounting system must store and maintain Agency Accounting
    O3    Information       Agency Accounting Identifier Code   Identifier Code values.
                                                                If there are multiple reporting organizations managing accounting within
          Organizational                                        the system, a single accounting system may have more than one Agency
    O3    Information       Agency Accounting Identifier Code   Accounting Identifier Code.
          Organizational                                        Different organizations may also use the same Agency Accounting
    O3    Information       Agency Accounting Identifier Code   Identifier Code, if managed within the same accounting system.
          Organizational                                        Each accounting system must be represented by at least one Agency
    O3    Information       Agency Accounting Identifier Code   Accounting Identifier Code.
          Organizational                                        An Agency Accounting Identifier Code must not represent more than one
    O3    Information       Agency Accounting Identifier Code   accounting system.
          Transactional                                         Each Transaction Type Code may be associated with one or more
    T1    Information       Transaction Type Code               general ledger transactions.
          Transactional                                         Each general ledger transaction must have only one Transaction Type
    T1    Information       Transaction Type Code               Code value.



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                                                     Business Rules

    Key    SFIS Component              Attribute Name                                    Business Rules

                                                             Transaction Type Code must be 4 alpha-numeric characters. ex. B201

                                                                   Authoritative source: https://beis.csd.disa.mil/beis-
          Transactional                                      xml/sfiscombo.xml
    T1    Information       Transaction Type Code
          Transactional
    T1    Information       Transaction Type Code            Transaction Type Code must be used for general ledger posting.

                                                             Each accounting system must maintain a chart of accounts and utilize
          Transactional                                      general ledger posting logic that attains the same results as the United
    T1    Information       Transaction Type Code            States Standard General Ledger (USSGL) Transaction Library.
                                                             Different Transaction Type Code values may be used only if, the
          Transactional                                      accounting system is posting all applicable transactions using
    T1    Information       Transaction Type Code            compliant general ledger posting logic.
                                                             At least two United States Government Standard General Ledger
          Transactional                                      (USSGL) Account Code values must be associated with each general
    T2    Information       USSGL/DoD Account Code           ledger transaction.
                                                             United States Standard General Ledger (USSGL) Account Code must be
                                                             9 numeric characters. ex. 1010.1000

                                                                   Authoritative source: https://beis.csd.disa.mil/beis-
          Transactional                                      xml/sfiscombo.xml
    T2    Information       USSGL/DoD Account Code

          Transactional                                      United States Standard General Ledger (USSGL) Account Code must be
    T2    Information       USSGL/DoD Account Code           used for general ledger posting, financial reporting, and funds control.


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                                                     Business Rules

    Key    SFIS Component                Attribute Name                                  Business Rules

                                                             Each accounting system must maintain a chart of accounts and utilize
                                                             general ledger posting logic that attains the same results as the United
                                                             States Standard General Ledger (USSGL) Transaction Library. It is
          Transactional                                      acceptable to utilize point accounts that provide greater detail as long as
    T2    Information       USSGL/DoD Account Code           they roll up to an SFIS USSGL Account Code.
                                                             Each United States Government Standard General Ledger account,
          Transactional                                      associated with a general ledger transaction posting, must have only
    T3    Information       Debit/Credit Indicator           one Debit/Credit Indicator value.
                                                             Debit/Credit Indicator must be 1 alpha character. ex. D

                                                                    Authoritative Source:
          Transactional                                      http://fms.treas.gov/ussgl/selection_page.html
    T3    Information       Debit/Credit Indicator
          Transactional                                      Debit/Credit Indicator must be used for general ledger posting, financial
    T3    Information       Debit/Credit Indicator           reporting, and funds control.
          Transactional                                      Each accounting system must store and maintain Debit/Credit Indicator
    T3    Information       Debit/Credit Indicator           values.
          Transactional                                      Each reported financial account balance must be associated with only
    T4    Information       Begin/End Indicator              one Begin/End Indicator.
                                                             Begin/End Indicator must be 1 alpha character. ex. B

                                                                    Authoritative Source:
          Transactional                                      http://fms.treas.gov/ussgl/selection_page.html
    T4    Information       Begin/End Indicator
          Transactional
    T4    Information       Begin/End Indicator              Begin/End Indicator must be used for financial reporting.


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                                                         Business Rules


    Key    SFIS Component               Attribute Name                                     Business Rules
                                                                 Derivation of the Begin/End Indicator based upon the status of the
                                                                 general ledger account balance with respect to the beginning or ending
          Transactional                                          of the accounting period in the accounting system is an acceptable
    T4    Information       Begin/End Indicator                  practice.

                                                                 Transaction Effective Date must be 8 numeric characters. ex. 03142005

                                                                       Authoritative Source:
                                                                 http://www.fsio.gov/fsio/download/systemrequirements/012306_Core_Re
          Transactional                                          quirements.pdf
    T5    Information       Transaction Effective Date
          Transactional                                          Transaction Effective Date must be used for general ledger posting and
    T5    Information       Transaction Effective Date           financial reporting.
          Transactional                                          Each accounting system must store and maintain Transaction Effective
    T5    Information       Transaction Effective Date           Date values.
                                                                 Transaction Post Date must be 8 numeric characters. ex. 05142005

                                                                        Authoritative Source:
          Transactional                                          http://www.fsio.gov/fsio/download/systemrequirements/012306_Core_Re
    T6    Information       Transaction Post Date                quirements.pdf
          Transactional                                          Transaction Post Date must be used for general ledger posting and
    T6    Information       Transaction Post Date                financial reporting.
          Transactional                                          Each accounting system must store and maintain Transaction Post Date
    T6    Information       Transaction Post Date                values.



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                                                      Business Rules

    Key    SFIS Component               Attribute Name                                     Business Rules
                                                                Transaction Amount must be up to 17 numeric characters. ex.
                                                                53000000.00

                                                                       Authoritative Source:
          Transactional                                         http://www.fsio.gov/fsio/download/systemrequirements/012306_Core_Re
    T7    Information       Transaction Amount                  quirements.pdf
          Transactional                                         Transaction Amount must be used for general ledger posting, financial
    T7    Information       Transaction Amount                  reporting, budgetary control, and funds control.
          Transactional                                         Each accounting system must store and maintain Transaction Amount
    T7    Information       Transaction Amount                  values.
          Transactional                                         The Exchange/Non-Exchange must only be used, if recording revenue
    T9    Information       Exchange/Non-Exchange Indicator     general ledger transactions.
                                                                Exchange/Non-Exchange must be 1 alpha character. ex. X

          Transactional                                                Authoritative Source:
    T9    Information       Exchange/Non-Exchange Indicator     http://fms.treas.gov/ussgl/selection_page.html
          Transactional                                         Exchange/Non-Exchange must be used for general ledger posting and
    T9    Information       Exchange/Non-Exchange Indicator     financial reporting.
          Transactional                                         Each accounting system must store and maintain Exchange/Non-
    T9    Information       Exchange/Non-Exchange Indicator     Exchange values.


          Transactional                                         The Custodial/Non-Custodial must only be used when recording assets
    T10   Information       Custodial/Non-Custodial Indicator   and liabilities of Trust Fund and other custodial/fiduciary activities.
                                                                Custodial/Non-Custodial must be 1 alpha character. ex. S

          Transactional                                                Authoritative Source:
    T10   Information       Custodial/Non-Custodial Indicator   http://fms.treas.gov/ussgl/selection_page.html

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                                                      Business Rules


    Key    SFIS Component               Attribute Name                                     Business Rules
          Transactional                                         Custodial/Non-Custodial Indicator must be used for general ledger
    T10   Information       Custodial/Non-Custodial Indicator   posting, financial reporting, and budgetary control.
          Transactional                                         Each accounting system must store and maintain Custodial/Non-
    T10   Information       Custodial/Non-Custodial Indicator   Custodial values.
                                                                Foreign Currency Code must be used when processing a disbursement
          Transactional                                         or collection in other than US Dollars. ISO standard 4217 will be used to
    T11   Information       Foreign Currency Code               represent foreign currency code.
                                                                Foreign Currency Code must be 3 numeric characters. ex. 250

          Transactional                                                Authoritative source: http://www.iso.org/iso/en/prods-
    T11   Information       Foreign Currency Code               services/popstds/currencycodeslist.html
          Transactional                                         Foreign Currency Code must be used for financial reporting and
    T11   Information       Foreign Currency Code               budgetary control.
          Transactional                                         Each accounting system must store and maintain Foreign Currency
    T11   Information       Foreign Currency Code               Code values.
          Transactional                                         ISO 3166-1 contains a two-letter code which may be used as the general
    T12   Information       Country Code                        purpose code.
                                                                If script independence of Country Code is important, then ISO 3166-1
          Transactional                                         may be used which contains an alpha-3 country code having better
    T12   Information       Country Code                        mnemonic properties and a numeric-3 country code.
                                                                If an organization does business directly with administrative divisions of
                                                                a country, then ISO 3166-2 codes may be used which consist of two
                                                                parts separated by a hyphen; the first part is the ISO 3166-1 alpha-2 code
          Transactional                                         element; the second part, based on national standards, is a maximum of
    T12   Information       Country Code                        three alpha or numeric characters.



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                                                          Business Rules

    Key    SFIS Component               Attribute Name                                         Business Rules
                                                                  Country Code must be a maximum of 5 alpha-numeric characters. ex.
                                                                  CA

          Transactional                                                  Authoritative Source: https://beis.csd.disa.mil/beis-
    T12   Information       Country Code                          xml/sfiscombo.xml
          Transactional                                           Country Code must be used for financial reporting and budgetary
    T12   Information       Country Code                          control.
          Transactional
    T12   Information       Country Code                          Each accounting system must store and maintain Country Code values.
          Transactional                                           Country code values may adhere to FIPS standard until DoD policy
    T12   Information       Country Code                          allows for the use of ISO values in DoD systems.
          Transactional                                           The Entity/Non-Entity Indicator must only be used, if recording assets
    T13   Information       Entity/Non-Entity Indicator           that are not legally owned by the Department of Defense.
                                                                  Entity/Non-Entity must be 1 alpha character. ex. E

          Transactional                                                  Authoritative source:
    T13   Information       Entity/Non-Entity Indicator           http://www.whitehouse.gov/omb/circulars_index-ffm/
          Transactional                                           Entity/Non-Entity must be used for financial reporting and budgetary
    T13   Information       Entity/Non-Entity Indicator           control.
          Transactional                                           Each accounting system must store and maintain Entity/Non-Entity
    T13   Information       Entity/Non-Entity Indicator           values.

          Transactional                                           If a liability is not supported by an appropriation as of the fiscal year end,
    T14   Information       Covered/Uncovered Indicator           then it must be classified as uncovered, else classify as covered.
                                                                  Covered/Uncovered must be 1 alpha character. ex. C

          Transactional                                                  Authoritative source:
    T14   Information       Covered/Uncovered Indicator           http://www.whitehouse.gov/omb/circulars_index-ffm/

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                                                       Business Rules
    Key    SFIS Component               Attribute Name                                    Business Rules
          Transactional                                        Covered/Uncovered must be used for financial reporting, budgetary
    T14   Information       Covered/Uncovered Indicator        control, and funds control.
          Transactional                                        Each accounting system must store and maintain Covered/Uncovered
    T14   Information       Covered/Uncovered Indicator        values.
          Transactional                                        If a liability is to be liquidated within 12 months from the time of
    T15   Information       Current/Non-current Indicator      reporting, then the value must be 'C', else the value will be 'N'.
          Transactional
    T15   Information       Current/Non-current Indicator      Current/Non-Current must be 1 alpha character. ex. C
          Transactional
    T15   Information       Current/Non-current Indicator      Current/Non-Current must be used for financial reporting.
          Transactional                                        Each accounting system must store and maintain Current/Non-Current
    T15   Information       Current/Non-current Indicator      values.

                                                               Business Event Type Code (BETC) must be no more than 8 alpha
                                                               characters. ex. COLL
          Transactional
    T20   Information       Business Event Type Code                 Authoritative source: http://fms.treas.gov/gwa/factsheet_betc.html
          Transactional                                        Each system must store and maintain Business Event Type Code (BETC)
    T20   Information       Business Event Type Code           values.
          Transactional                                        Business Event Type Code (BETC) must be used for general ledger
    T20   Information       Business Event Type Code           posting, and financial reporting.
                                                               Foreign Military Sales (FMS) Customer Code must be 2 alpha-numeric
                                                               characters. ex. EI

                                                                      Authoritative source:
          Transactional                                        http://www.dsca.osd.mil/samm/Chapter%2004%20-
    T21   Information       FMS Customer Code                  %20FMS%20General%20Info.pdf
          Transactional                                        Foreign Military Sales (FMS) Customer Code must be used for financial
    T21   Information       FMS Customer Code                  reporting, budgetary control, and funds control.
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                                                       Business Rules
    Key    SFIS Component               Attribute Name                                    Business Rules

          Transactional                                        If the system executes Foreign Military Sales (FMS) transactions, then
    T21   Information       FMS Customer Code                  each system must store and maintain FMS Customer Code values.
                                                               Foreign Military Sales (FMS) Case Identifier must be 3 alpha-numeric
                                                               characters.

          Transactional                                               Authoritative source:
    T22   Information       FMS Case Identifier                http://www.dod.mil/comptroller/fmr/15/15_02.pdf
          Transactional                                        Foreign Military Sales (FMS) Case Identifier must be used for financial
    T22   Information       FMS Case Identifier                reporting, budgetary control, and funds control.

          Transactional                                        If the system executes Foreign Military Sales (FMS) transactions, then
    T22   Information       FMS Case Identifier                each system must store and maintain FMS Case Identifier values.
          Transactional                                        Each Foreign Military Sales (FMS) Case Identifier must have at least one
    T22   Information       FMS Case Identifier                Foreign Military Sales (FMS) Customer.
          Transactional                                        Each Foreign Military Sales (FMS) Case Identifier must have at least one
    T22   Information       FMS Case Identifier                Foreign Military Sales (FMS) Case Line Item Identifier.
                                                               Foreign Military Sales (FMS) Case Line Identifier must be 3 Numeric
                                                               characters.

          Transactional                                               Authoritative source:
    T23   Information       FMS Case Line Item Identifier      http://www.dod.mil/comptroller/fmr/15/15_02.pdf
          Transactional                                        Foreign Military Sales (FMS) Case Line Identifier must be used for
    T23   Information       FMS Case Line Item Identifier      financial reporting, budgetary control, and funds control.

          Transactional                                        If the system executes Foreign Military Sales (FMS) transactions, then
    T23   Information       FMS Case Line Item Identifier      each system must store and maintain FMS Case Line Identifier values.
          Transactional                                        Foreign Military Sales (FMS) Case Line Identifier must be associated with
    T23   Information       FMS Case Line Item Identifier      only one FMS Case Identifier.
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                                                      Business Rules

    Key    SFIS Component               Attribute Name                                   Business Rules
          Trading Partner                                     If the Trading Partner Number is not null, Federal/Non-Federal Indicator
    TP1   Information       Federal/Non-Federal Indicator     Code value must be 'F'.
                                                              Federal/Non-Federal must be 1 alpha character. ex. F

          Trading Partner                                            Authoritative Source:
    TP1   Information       Federal/Non-Federal Indicator     http://fms.treas.gov/ussgl/selection_page.html
          Trading Partner                                     Federal/Non-Federal Indicator must be used for general ledger posting
    TP1   Information       Federal/Non-Federal Indicator     and financial reporting.
          Trading Partner                                     Each accounting system must store and maintain Federal/Non-Federal
    TP1   Information       Federal/Non-Federal Indicator     values.
          Trading Partner                                     Trading Partner Indicator Code is required, whenever the trading partner
    TP2   Information       Trading Partner Indicator Code    is a federal entity.

                                                              Trading Partner Indicator Code must be 3 numeric characters. ex. 017
          Trading Partner
    TP2   Information       Trading Partner Indicator Code          Authoritative source: http://fms.treas.gov/fastbook/
          Trading Partner                                     Trading Partner Indicator Code must be used for general ledger posting
    TP2   Information       Trading Partner Indicator Code    and financial reporting.
          Trading Partner                                     Each accounting system must store and maintain Trading Partner
    TP2   Information       Trading Partner Indicator Code    Indicator Code values.
                                                              BPN Number from the Business Partner Network must be used in
          Trading Partner                                     conjunction with Department Regular Code, Main Account Code and Sub-
    TP3   Information       Business Partner Number           Account Code for eliminations.
          Trading Partner                                     The Business Partner Number (BPN) Number is the unique identifier for
    TP3   Information       Business Partner Number           those engaged in buying and selling.
                                                              The Business Partner Network (BPN) Number for each Federal civilian
          Trading Partner                                     agency, or Non-government entity, must be the nine digit Data Universal
    TP3   Information       Business Partner Number           Numbering System (DUNS).

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                                                        Business Rules
    Key    SFIS Component                Attribute Name                                     Business Rules
          Trading Partner                                       The Business Partner Network (BPN) Number for DoD must be DoD plus
    TP3   Information       Business Partner Number             the six character DoD Activity Address Code (DoDAAC).


          Trading Partner                                       All agencies which buy from or sell to a Federal activity must register
    TP3   Information       Business Partner Number             with the Business partner Network (BPN) and obtain a BPN Number.
                                                                Business Partner Number must be 9 alpha-numeric characters. ex.
                                                                DoDN31698
          Trading Partner
    TP3   Information       Business Partner Number                   Authoritative source: http://www.bpn.gov/
          Trading Partner                                       Business Partner Number must be used for general ledger posting and
    TP3   Information       Business Partner Number             financial reporting.
          Trading Partner                                       Each accounting system must store and maintain Business Partner
    TP3   Information       Business Partner Number             Number values.
                                                                A Funding Center Identifier must be associated with at least one cost
          Cost Accounting                                       object. Examples of cost objects are: Cost Centers, Project Identifiers,
    CA1   Information       Funding Center Identifier           Activity Identifiers, Work Order Number.
          Cost Accounting                                       Funding Center Identifier must be associated with one or more
    CA1   Information       Funding Center Identifier           accounting classifications.
          Cost Accounting                                       Funding Center Identifier must be no more than 16 alpha-numeric
    CA1   Information       Funding Center Identifier           characters.
          Cost Accounting                                       Funding Center Identifier must be used for budgetary control, funds
    CA1   Information       Funding Center Identifier           control, and reporting.
          Cost Accounting
    CA1   Information       Funding Center Identifier           Each system must store and maintain Funding Center Identifiers.
          Cost Accounting                                       Cost Center Identifier must be associated with one or more Funding
    CA3   Information       Cost Center Identifier              Center Identifiers.
          Cost Accounting                                       Cost Center Identifier must be no more than 16 alpha-numeric
    CA3   Information       Cost Center Identifier              characters.
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                                                     Business Rules
    Key    SFIS Component                 Attribute Name                                   Business Rules
          Cost Accounting
    CA3   Information       Cost Center Identifier           Each system must store and maintain Cost Center Identifiers.
          Cost Accounting                                    The Work Breakdown Structure may be applied as a breakdown for the
    CA4   Information       Project Identifier               Project Identifier.
          Cost Accounting                                    A Project Identifier must be associated with one or more Cost Element
    CA4   Information       Project Identifier               Code.
          Cost Accounting
    CA4   Information       Project Identifier               Each Project Identifier must have a performance plan and a budget.
          Cost Accounting                                    Each Project Identifier must be associated with one or more Funding
    CA4   Information       Project Identifier               Center Identifiers.
                                                             If funding is allocated from one organization to another, the initial
          Cost Accounting                                    Project Identifier must be associated with its funding until the
    CA4   Information       Project Identifier               completion of the project.
                                                             If Project Identifier is used as the cost object, then the Project Identifier
          Cost Accounting                                    must be directly aligned with one or more Program Codes and Line of
    CA4   Information       Project Identifier               Business Code.
          Cost Accounting
    CA4   Information       Project Identifier               Project Identifier must be no more than 24 alpha-numeric characters.
          Cost Accounting                                    If Project Identifier is used as the cost object, then the Project Identifier
    CA4   Information       Project Identifier               will be used for cost accumulation.
          Cost Accounting                                    If Project Identifier is used as the cost object, then each system must
    CA4   Information       Project Identifier               store and maintain Project Identifiers.
                                                             If Activity Identifier is used as the cost object, then the Activity Identifier
          Cost Accounting                                    must be directly aligned with one or more Program Codes and Line of
    CA5   Information       Activity Identifier              Business Codes.
          Cost Accounting                                    Each Activity Identifier must be associated with one or more Funding
    CA5   Information       Activity Identifier              Center Identifiers.
          Cost Accounting
    CA5   Information       Activity Identifier              Activity Identifier must be no more than 12 alpha-numeric characters.
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                                                     Business Rules
    Key    SFIS Component                 Attribute Name                                   Business Rules
          Cost Accounting                                    An Activity Identifier must be associated with one or more Cost Element
    CA5   Information       Activity Identifier              Codes.
          Cost Accounting                                    If Activity Identifier is used as the cost object, then Activity Identifier will
    CA5   Information       Activity Identifier              be used for cost accumulation.
          Cost Accounting                                    If Activity Identifier is used as the cost object, then each system must
    CA5   Information       Activity Identifier              store and maintain Activity Identifiers.
          Cost Accounting                                    Each Cost Element Code must be associated to only one general ledger
    CA6   Information       Cost Element Code                account.
          Cost Accounting                                    Cost Element Codes linked to posted costs must be associated with at
    CA6   Information       Cost Element Code                least one cost object.
          Cost Accounting
    CA6   Information       Cost Element Code                Cost Element Code must be no more than 10 alphanumeric characters.
          Cost Accounting                                    Cost Element Code must be used for cost accumulation that is to be
    CA6   Information       Cost Element Code                posted to the general ledger.
          Cost Accounting
    CA6   Information       Cost Element Code                Each system must store and maintain Cost Element Codes.
          Cost Accounting                                    A Work Order Number must be associated with one or more Fund Center
    CA7   Information       Work Order Number                Identifiers.
          Cost Accounting                                    A Work Order Number must be associated with one or more Cost
    CA7   Information       Work Order Number                Element Codes.
                                                             If Work Order Number is used as the cost object, then the Work Order
          Cost Accounting                                    Number must be directly aligned with one or more Program Codes and
    CA7   Information       Work Order Number                Line of Business Codes.
          Cost Accounting
    CA7   Information       Work Order Number                Work Order Number must be no more than 16 alpha-numeric characters.
          Cost Accounting                                    If Work Order Number is used as the cost object, then Work Order
    CA7   Information       Work Order Number                Number must be used for cost accumulation.
          Cost Accounting                                    If Work Order Number is used as the cost object, then each system must
    CA7   Information       Work Order Number                store and maintain Work Order Numbers.
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                                                   Business Rules
    Key    SFIS Component               Attribute Name                                 Business Rules
          Cost Accounting
    CA8   Information       Commodity Code                 TBD

                                                           Transaction Quantity must be up to 10 numeric characters. ex.
                                                           0000000060
          Cost Accounting
    CA9   Information       Transaction Quantity                 Data values: There is no list of values applicable for this element.
          Cost Accounting
    CA9   Information       Transaction Quantity           Transaction Quantity must be used for asset accountability.
          Cost Accounting                                  Each accounting system must store and maintain Transaction Quantity
    CA9   Information       Transaction Quantity           values.
                                                           A Unit of Measure Code must be used to identify any reported
          Cost Accounting                                  transaction quantity to ensure consistent comparisons across DoD
   CA10   Information       Unit of Measure Code           organizations.
          Cost Accounting
   CA10   Information       Unit of Measure Code           Unit of Measure Code must be no more than 3 alpha-numeric characters.
          Cost Accounting
   CA10   Information       Unit of Measure Code           Unit of Measure Code must be used for cost control and reporting.
          Cost Accounting
   CA10   Information       Unit of Measure Code           Each system must store and maintain Unit of Measure Codes.
          Cost Accounting                                  If the DUID identified is for an asset, then the Asset Type Code must be
   CA11   Information       Asset Type Code                associated with the DUID record.
          Cost Accounting                                  The first five positions of the Asset Type Code must be defined at the
   CA11   Information       Asset Type Code                OSD level (1720.X).
                                                           Asset Type Code must be a maximum of 14 alpha-numeric characters.
                                                           ex. 1750.1MABFAC

          Cost Accounting                                        Authoritative source: https://beis.csd.disa.mil/beis-
   CA11   Information       Asset Type Code                xml/sfiscombo.xml
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                                                  Business Rules
    Key    SFIS Component              Attribute Name                                 Business Rules
          Cost Accounting                                 Asset Type Code must be used for general ledger posting and financial
   CA11   Information       Asset Type Code               reporting.
          Cost Accounting                                 Each accounting system must store and maintain Asset Type Code
   CA11   Information       Asset Type Code               values.
          Cost Accounting                                 Each Item Unique Identifier (IUID) construct may be serialized with the
   CA12   Information       Asset Unique ID               enterprise, or serialized within the part number.
                                                          For items that are serialized within the enterprise identifier, unique
                                                          identification is achieved by a combination of the issuing agency code,
          Cost Accounting                                 enterprise identifier and the serial number, which must be unique within
   CA12   Information       Asset Unique ID               the enterprise identifier.

                                                          For items that are serialized within the part number, unique identification
          Cost Accounting                                 is achieved by a combination of the issuing agency code, enterprise
   CA12   Information       Asset Unique ID               identifier, the original part number, and the serial number.
          Cost Accounting                                 Each Real Property Unique Identifier (RPUID) must be an 18 character
   CA12   Information       Asset Unique ID               integer.
                                                          At creation, the web based system-generated Real Property Unique
          Cost Accounting                                 Identifier (RPUID) non-intelligent identifier must be validated and cross-
   CA12   Information       Asset Unique ID               referenced to prevent duplication.
          Cost Accounting                                 The Real Property Unique Identifier (RPUID) must not contain spaces,
   CA12   Information       Asset Unique ID               hyphens, or other edit characters.
                                                          A Real Property Unique Identifier (RPUID) may be referenced in a parent-
          Cost Accounting                                 child relationship to other RPUIDs for related subsets of assets, as
   CA12   Information       Asset Unique ID               needed for data linkages.

                                                          Asset Unique ID must be a maximum of 50 alphanumeric characters.
                                                                 Authoritative Source: http://www.acq.osd.mil/ie/bei/rpui.shtml
          Cost Accounting                                        Authoritative Source:
   CA12   Information       Asset Unique ID               http://www.acq.osd.mil/dpap/pdi/uid/about.html
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                                                   Business Rules



    Key    SFIS Component               Attribute Name                                Business Rules
          Cost Accounting
   CA12   Information       Asset Unique ID                Asset Unique ID must be used for asset accountability.
          Cost Accounting                                  Each accounting system must store and maintain Asset Unique ID
   CA12   Information       Asset Unique ID                values.
                                                           Each Medical Treatment Facility (MTF) incurring medical costs will report
          Cost Accounting                                  cost by Medical Expense and Performance Reporting (MEPR) code in
   CA14   Information       MEPR Code                      accordance with DoD guidance.
                                                           Each transaction containing a Medical Expense and Performance
          Cost Accounting                                  Reporting (MEPR) code must be substantiated by auditable source
   CA14   Information       MEPR Code                      documentation.
                                                           Medical Expense and Performance Reporting (MEPR) code must be 4
                                                           alpha-numeric characters where the first 3 positions will correspond to
                                                           the MEPR code in DoD guidance and the 4th position will be reserved to
                                                           accommodate expansion.

          Cost Accounting                                            Authoritative Source:
   CA14   Information       MEPR Code                      http://www.tricare.mil/ebc/rm_home/files/meprs/dod6010_13_M.pdf
                                                           The Medical Expense and Performance Reporting (MEPR) code must be
          Cost Accounting                                  used in accordance with DoD guidance to identify, record, and report
   CA14   Information       MEPR Code                      data from fixed Medical Treatment Facilities (MTFs).
          Cost Accounting                                  Each system must store and maintain Medical Expense and Performance
   CA14   Information       MEPR Code                      Reporting (MEPR) Code values.




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                                                                                                                                                         Transaction Life Cycle View




                                                                                       Appropriation/                     Funds                                                                                                                                                             Cash Receipts
                                                                                       Apportionment     Funds         Distribution -                                                                               Non-                                                                         (Non-
                                                                                        (Original and Distribution -       Major           Funds                                     Accounts                   Reimbursable     Non-                        Reimbursable                   Reimbursable
                                                                                         Subsequent Department/Ag       Command         Distribution -                                Payable                     Accounts   Reimbursable     Reimbursable     Accounts     Reimbursable   Activities/Always   Liabilities   Trial Balance
 Key   SFIS Component              Attribute Name          Programming    Budget          Changes)     ency Level          Level         Field Level     Commitment    Obligation    (Funded)      Disbursement  Receivable   Collections        Orders       Receivable     Collections     to Treasury)      Unfunded       Attributes

       Appropriation
A1     Account Information Department Regular Code              X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X

       Appropriation
A2     Account Information Department Transfer Code                                                         X           Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A3     Account Information Main Account Code                    X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A4     Account Information Sub-Account Code                     X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation       Apportionment Category
A5     Account Information Code                                              X          Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A6     Account Information Receipt Indicator                    X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated                                        X

       Appropriation
A7     Account Information Sub Classification Code              X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation       Period of Availability Fiscal
A8     Account Information Year Date                            X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A9     Account Information Reimbursable Flag Indicator          X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A10    Account Information Fund Type Code                       X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A11    Account Information Advance Flag Code                    X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A12    Account Information Authority Type Code                  X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A13    Account Information Availability Time Indicator                       X          Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A14    Account Information Borrowing Source Code                X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation       Definite Indefinite Flag
A15    Account Information Indicator                            X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A16    Account Information Public Law Number                                 X          Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A17    Account Information Program Report Code                  X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A18    Account Information TAFS Status Indicator                             X          Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation       Year of Budget Authority
A19    Account Information Indicator                                         X          Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation       Direct Transfer Agency
A20    Account Information Code                                                              X          Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation       Direct Transfer Account
A21    Account Information Code                                                              X          Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A22    Account Information Transfer To From Indicator                                        X          Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A23    Account Information Deficiency Flag Indicator                                         X          Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A24    Account Information Availability Type Code                            X          Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation
A25    Account Information Expiration Flag Indicator                         X          Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X

       Appropriation         Financing Account Indicator
A26    Account Information   Code                                            X          Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X
       Budget Program        Budget Function/Sub-
B1     Information           Function Code                      X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X
       Budget Program
B2     Information           Budget Activity Identifier         X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X
       Budget Program        Budget Sub-Activity
B3     Information           Identifier                         X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X
       Budget Program
B4     Information           Budget Line Item Identifier        X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X
       Budget Program
B5     Information           Major Acquisition Code             X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X
       Budget Program
B6     Information           Object Class Code                                                                                                               X             X         Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X
       Budget Program
B8     Information           Contingency Code                                                X          Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X
       Budget Program        BEA Category Indicator
B9     Information           Code                               X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X




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                                                                                                                                                      Transaction Life Cycle View




                                                                                    Appropriation/                     Funds                                                                                                                                                             Cash Receipts
                                                                                    Apportionment     Funds         Distribution -                                                                               Non-                                                                         (Non-
                                                                                     (Original and Distribution -       Major           Funds                                     Accounts                   Reimbursable     Non-                        Reimbursable                   Reimbursable
                                                                                      Subsequent Department/Ag       Command         Distribution -                                Payable                     Accounts   Reimbursable     Reimbursable     Accounts     Reimbursable   Activities/Always   Liabilities   Trial Balance
 Key   SFIS Component          Attribute Name           Programming    Budget          Changes)     ency Level          Level         Field Level     Commitment    Obligation    (Funded)      Disbursement  Receivable   Collections        Orders       Receivable     Collections     to Treasury)      Unfunded       Attributes
       Budget Program    Line of Business Code
B10    Information                                           X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X
       Budget Program    Program Code
B11    Information                                           X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X
       Organizational    Organization Unique
O1     Information       Identifier                          X        Perpetuated    Perpetuated     Perpetuated     Perpetuated      Perpetuated     Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X
       Organizational    Agency Disbursing Identifier
O2     Information       Code                                                                                                                                                                        X         Perpetuated   Perpetuated                                      X                X
       Organizational    Agency Accounting
O3     Information       Identifier Code                                                  X              X                X                X          Perpetuated   Perpetuated   Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X
       Transactional
T1     Information       Transaction Type Code                                            X              X                X                X              X             X             X              X             X             X              X              X              X                X                X
       Transactional
T2     Information       USSGLDoD Account Code                                                                                                                                                                                                                                                                                 X
       Transactional
T3     Information       Debit/Credit Indicator                                                                                                                                                                                                                                                                                X
       Transactional
T4     Information       Begin/End Indicator                                                                                                                                                                                                                                                                                   X
       Transactional
T5     Information       Transaction Effective Date                                       X              X                X                X              X             X             X              X             X             X              X              X              X                X                X
       Transactional
T6     Information       Transaction Post Date                                            X              X                X                X              X             X             X              X             X             X              X              X              X                X                X
       Transactional
T7     Information       Transaction Amount                                               X              X                X                X              X             X             X              X             X             X              X              X              X                X                X
       Transactional     Exchange/Non-Exchange
T9     Information       Indicator                                                                                                                                                                                 X         Perpetuated        X          Perpetuated    Perpetuated          X
       Transactional     Custodial/Non-Custodial
T10    Information       Indicator                                                                                                                        X         Perpetuated   Perpetuated    Perpetuated       X             X          Perpetuated    Perpetuated    Perpetuated          X
       Transactional
T11    Information       Foreign Currency Code                                                                                                                          X         Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X
       Transactional
T12    Information       Country Code                                                                                                                                   X         Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X
       Transactional
T13    Information       Entity/Non-Entity Indicator                                                                                                                                  X          Perpetuated       X         Perpetuated        X          Perpetuated    Perpetuated          X
       Transactional     Covered/Uncovered
T14    Information       Indicator                                                                                                                                                    X          Perpetuated                                                                                                    X
       Transactional     Current/Non-current
T15    Information       Indicator                                                                                                                                                    X          Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X
       Transactional
T20    Information       Business Event Type Code                                                                                                                                                    X                           X                                            X                X
       Transactional
T21    Information       FMS Customer Code                                X               X              X                X                X              X             X             X              X             X             X              X              X              X                X                X
       Transactional
T22    Information       FMS Case Identifer                               X               X              X                X                X              X             X             X              X             X             X              X              X              X                X                X
       Transactional
T23    Information       FMS Case Line Item Identifer                     X               X              X                X                X              X             X             X              X             X             X              X              X              X                X                X
       Trading Partner   Federal/Non-Federal
TP1    Information       Indicator                                                                                                                                      X         Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X
       Trading Partner   Trading Partner Indicator
TP2    Information       Code                                                                                                                                           X         Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X
       Budget Program
TP3    Information       Business Partner Number                                                                                                                        X         Perpetuated    Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X
       Cost Accounting
CA1    Information       Funding Center Identifier
       Cost Accounting
CA3    Information       Cost Center Identifier
       Cost Accounting
CA4    Information       Project Identifier
       Cost Accounting
CA5    Information       Activity Identifier
       Cost Accounting
CA6    Information       Cost Element Code
       Cost Accounting
CA7    Information       Work Order Number
       Cost Accounting
CA8    Information       Commodity Code
       Cost Accounting
CA9    Information       Transaction Quantity                                                                                                             X             X             X              X             X             X              X              X              X                X                X
       Cost Accounting
CA10   Information       Unit of Measure Code                                                                                                             X             X             X              X             X             X              X              X              X                X                X
       Cost Accounting
CA11   Information       Asset Type Code                                                                                                                                              X          Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated
       Cost Accounting
CA12   Information       Asset Unique ID                                                                                                                                              X          Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated
       Cost Accounting
CA14   Information       MEPR Code                                                                                                                        X             X             X          Perpetuated   Perpetuated   Perpetuated    Perpetuated    Perpetuated    Perpetuated          X                X




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                                                                                                                                                Reporting View




                                                                          OMB Reports & Schedules                    Other Budget Reports                    U.S. Treasury Reports & Statements                                                               CFO Financial Statements

                                                                                       SF133:                        Appropriation
                                                                        SF132:        Report on                        Status by                                     SF1218            SF1220
                                                                    Apportionment      Budget                         Fiscal Year,                                     &                 &         FMS2108:    International
                                                                         and        Execution and   Budget Program   Program, Sub-    Report on                     FS1219:           FS1221:      Year End     Balance of     Balance   Statement   Statement of Statement of Notes to the
                                                                    Reapportionme     Budgetary      and Financing     Accounts    Reimbursement FACTS I FACTS II Statement of      Statement of    Closing      Payments       Sheet        of       Changes in   Budgetary    Financial
    Key   SFIS Component                   Attribute Name            nt Schedule     Resources      (P&F) Schedule       (1002)        s (725)                    Accountability    Transactions   Statement      Report                  Net Cost   Net Position Resources    Statements
          Appropriation Account
  A1      Information                  Department Regular Code            X              X                X               X                 X                X            X              X            X              X           X          X             X              X               X
          Appropriation Account        Department Transfer
  A2      Information                  Code                               X              X                X               X                 X                X            X              X            X              X           X          X             X              X               X
          Appropriation Account
  A3      Information                  Main Account Code                  X              X                X               X                 X          X     X            X              X            X              X                                                   X               X
          Appropriation Account
  A4      Information                  Sub-Account Code                                                                   X                 X                X            X              X            X                                                                                  X
          Appropriation Account        Apportionment Category
  A5      Information                  Code                               X              X                                X                 X                             X              X            X                                                                  X
          Appropriation Account
  A6      Information                  Receipt Indicator                                                  X                                                               X              X                                                                X              X
          Appropriation Account
  A7      Information                  Sub Classification Code                                                                                                            X              X
          Appropriation Account        Period of Availability
  A8      Information                  Fiscal Year Date                   X              X                X               X                 X                X            X              X            X              X                                                   X
          Appropriation Account        Reimbursable Flag
  A9      Information                  Indicator                          X              X                X                                 X                                                                                                                            X
          Appropriation Account
  A10     Information                  Fund Type Code                                                     X                                 X
          Appropriation Account
  A11     Information                  Advance Flag Code                  X              X                X                                                  X                                                                                                           X
          Appropriation Account
  A12     Information                  Authority Type Code                X              X                X                                                                                           X                                                                  X
          Appropriation Account        Availability Time
  A13     Information                  Indicator                          X              X                X                                                  X                                                                                                           X
          Appropriation Account
  A14     Information                  Borrowing Source Code                                              X                                                  X                                        X
          Appropriation Account        Definite Indefinite Flag
  A15     Information                  Indicator                                                          X                                                                                           X
          Appropriation Account
  A16     Information                  Public Law Number                  X              X                X                                                                                           X                                                                  X
          Appropriation Account
  A17     Information                  Program Report Code                X              X                                                                   X                                                                                                           X
          Appropriation Account
  A18     Information                  TAFS Status Indicator              X              X                X               X                                                                           X                                                                  X               X
          Appropriation Account        Year of Budget Authority
  A19     Information                  Indicator                                                          X
          Appropriation Account        Direct Transfer Agency
  A20     Information                  Code                                                               X                                                                                           X                                                   X              X               X
          Appropriation Account        Direct Transfer Account
  A21     Information                  Code                               X              X                X                                                                                           X                                                   X              X               X
          Appropriation Account        Transfer To From
  A22     Information                  Indicator                          X              X                X                                                                                           X                                                   X              X               X
          Appropriation Account
  A23     Information                  Deficiency Flag Indicator          X              X                X                                                  X
          Appropriation Account
  A24     Information                  Availability Type Code                                             X                                                                                                                                               X              X               X
          Appropriation Account
  A25     Information                  Expiration Flag Indicator                                          X                                                                                                                                               X                              X
          Appropriation Account        Financing Account
  A26     Information                  Indicator Code                                                                                                                                                                            X          X                            X               X
                                       Budget Function/Sub-
  B1      Budget Program Information   Function Code                                                                      X                            X                                                                                    X                            X               X

  B2      Budget Program Information   Budget Activity Identifier                                                         X                                                                                                                 X                            X               X
                                       Budget Sub-Activity
  B3      Budget Program Information   Identifier                                                                         X                                                                                                                 X                            X               X
                                       Budget Line Item
  B4      Budget Program Information   Identifier                                                                         X                                                                                                                 X                            X               X

  B5      Budget Program Information   Major Acquisition Code                                                             X                                                                                                                 X                            X               X

  B6      Budget Program Information   Object Class Code                                                                  X                                                                                                                 X                            X               X

  B8      Budget Program Information   Contingency Code                                                                                                                                                                                     X                            X               X
                                       BEA Category Indicator
  B9      Budget Program Information   Code                                                               X
          Budget Program Information   Line of Business Code
  B10
          Budget Program Information   Program Code
  B11                                                                     X              X                X               X                                                                                                                 X                            X               X
                                       Organization Unique
  O1      Organizational Information   Identifier                         X              X                X               X                 X                                                                                    X          X             X              X               X
                                       Agency Disbursing
  O2      Organizational Information   Identifier Code                                                                                                                    X              X            X             X
                                       Agency Accounting
  O3      Organizational Information   Identifier Code                                                                                                                                                                           X          X             X              X               X

  T1      Transactional Information    Transaction Type Code              X              X                X               X                 X                                                                                    X          X             X              X               X
                                       USSGL/DoD Account
  T2      Transactional Information    Code                               X              X                X                                 X                                                                                    X          X             X              X               X

  T3      Transactional Information    Debit/Credit Indicator             X              X                X                                 X                                                                                    X          X             X              X               X

  T4      Transactional Information    Begin/End Indicator                X              X                X                                 X                                                                                    X          X             X              X               X




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                                                                                                                                                Reporting View




                                                                          OMB Reports & Schedules                    Other Budget Reports                    U.S. Treasury Reports & Statements                                                               CFO Financial Statements

                                                                                       SF133:                        Appropriation
                                                                        SF132:        Report on                        Status by                                     SF1218            SF1220
                                                                    Apportionment      Budget                         Fiscal Year,                                     &                 &         FMS2108:    International
                                                                         and        Execution and   Budget Program   Program, Sub-    Report on                     FS1219:           FS1221:      Year End     Balance of     Balance   Statement   Statement of Statement of Notes to the
                                                                    Reapportionme     Budgetary      and Financing     Accounts    Reimbursement FACTS I FACTS II Statement of      Statement of    Closing      Payments       Sheet        of       Changes in   Budgetary    Financial
    Key   SFIS Component                    Attribute Name           nt Schedule     Resources      (P&F) Schedule       (1002)        s (725)                    Accountability    Transactions   Statement      Report                  Net Cost   Net Position Resources    Statements
                                        Transaction Effective
  T5      Transactional Information     Date                              X              X                X                                 X                                                         X                          X          X             X              X               X

  T6      Transactional Information     Transaction Post Date             X              X                X               X                 X                             X              X            X             X            X          X             X              X               X

  T7      Transactional Information     Transaction Amount                X              X                X               X                 X          X     X            X              X            X             X            X          X             X              X               X
                                        Exchange/Non-Exchange
  T9      Transactional Information     Indicator                                                                                                      X                                                                         X          X             X                              X
                                        Custodial/Non-Custodial
  T10     Transactional Information     Indicator                         X              X                X               X                            X                                                                                    X             X                              X

  T11     Transactional Information     Foreign Currency Code                                                                                          X     X            X              X            X             X

  T12     Transactional Information     Country Code                                                                                                   X     X            X              X            X             X
                                        Entity/Non-Entity
  T13     Transactional Information     Indicator                                                                         X                 X                                                                                    X                                                       X
                                        Covered/Uncovered
  T14     Transactional Information     Indicator                                                         X                                                                                                                      X                        X                              X
                                        Current/Non-current
  T15     Transactional Information     Indicator                                                                                                                                                                                X                                                       X
                                        Business Event Type
  T20     Transactional Information     Code                                                                                                                              X              X
  T21     Transactional Information     FMS Customer Code                                X                                X                            X     X                                                                   X          X             X              X
  T22     Transactional Information     FMS Case Identifer                               X                                X                            X     X                                                                   X          X             X              X
                                        FMS Cade Line Item
  T23     Transactional Information     Identifer                                        X                                X                            X     X                                                                   X          X             X              X
                                        Federal/Non-Federal
  TP1     Trading Partner Information   Indicator                         X              X                X                                 X          X     X            X              X            X                          X          X             X              X               X
                                        Trading Partner Indicator
  TP2     Trading Partner Information   Code                              X              X                X                                 X          X     X            X              X            X                          X          X             X              X               X

  TP3     Budget Program Information    Business Partner Number           X              X                X                                 X          X     X            X              X            X                          X          X             X              X               X

  CA1     Cost Accounting Information   Funding Center Identifier

  CA3     Cost Accounting Information   Cost Center Identifier

  CA4     Cost Accounting Information   Project Identifier

  CA5     Cost Accounting Information   Activity Identifier

  CA6     Cost Accounting Information   Cost Element Code                                                 X               X                                                                                                                  X                                           X

  CA7     Cost Accounting Information   Work Order Number

  CA8     Cost Accounting Information   Commodity Code
  CA9     Cost Accounting Information   Transaction Quantity                                                                                                                                                                                                                             X

  CA10    Cost Accounting Information   Unit of Measure Code                                                                                                                                                                                                                             X

  CA11    Cost Accounting Information   Asset Type Code                                                                                                                                                                          X                                                       X

  CA12    Cost Accounting Information   Asset Unique ID                                                                                                                                                                          X                                                       X

  CA14    Cost Accounting Information   MEPR Code                                                                                                                                                                                X           X            X




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                                                                                                                                           Legacy Mapping View




   Key   SFIS Component          Attribute Name                            Army Attribute                            Navy Attribute                                  Marine Attribute                                Air Force Attribute                          Defense Agencies Attribute                 LLA WAWF

         Appropriation         Department Regular                                                                                                                                                                                                                                                          Department
   A1    Account Information   Code                       Department Code                            Gaining Agency/Department                                                                         Treasury Index/Department                         Department                                        Indicator

         Appropriation         Department Transfer                                                                                                                                                                                                                                                         Transfer from
   A2    Account Information   Code                       Transfer Department                        Transfer Agency/Transfer To Department                                                            Transfer Department                               Transfer Department                               Department

         Appropriation                                                                                                                                                                                 Basic Symbol/ Appropriation Symbol (in some AF                                                      Basic Symbol
   A3    Account Information   Main Account Code          Basic Symbol/Appropriation Symbol          Appropriation Symbol                             Basic Symbol                                     systems Fund Code identifies to Basic Symbol)  Basic Symbol/Appropriation Symbol                    Number

         Appropriation
   A4    Account Information   Sub-Account Code           Limit (used to derive)                     Subhead/Appropriation Symbol                                                                      Limit (used to derive)/Appropriation Symbol       Limit (used to derive)/Subhead                    Fund Code

         Appropriation         Apportionment                                                                                                                                                                                                             Implied by the POA and the Treasury Main
   A5    Account Information   Category Code              n/a                                        n/a                                              n/a                                              n/a                                               Account

         Appropriation                                    Derived based on the Fiscal Year and the   Derived based on the Fiscal Year and the                                                          Derived from the Transaction Type and Merged
   A6    Account Information   Receipt Indicator          Appropriation                              Appropriation                                                                                     Accountability and Fund Reporting Code (MAFR)     Derived base of a FY and an Appropriation

         Appropriation         Sub Classification
   A7    Account Information   Code                                                                                                                                                                    Complex Derivation

                                                                                                     Beginning Fiscal Year/Ending Fiscal Year/Span of                                                  Beginning Year/Ending Year/Annual Year/Multi
         Appropriation         Period of Availability     Derived from Fiscal Year/Program           Availability/also derive from the BY and         Beginning Fiscal Year/Ending Fiscal Year/Span of Year/Fiscal Year/Program Year/Appropriation       Beginning Fiscal Year/Ending Fiscal Year and also Fiscal Year
   A8    Account Information   Fiscal Year Date           Year/Appropriation/Limit                   appropriation                                    Availability                                     Derived based on year values and appropriations   derived based on the FY, BS, PY and limit         Indicator

                                                                                                                                                                                                       Derived value between the appropriation and       Program Type Code/DRC Code/Reimbursable           Major
         Appropriation         Reimbursable Flag          Type of Funds/Appropriation Type/PF                                                                                                          Merged Accountability and Fund Reporting Code     Indicator/Fund Type Code/Expenditure Type         Reimbursement
   A9    Account Information   Indicator                  Code/Ledger Code/Fiscal Action Code        Direct Reimbursable Code                                                                          (MAFR) and Balance Identifier/Fund Type           Code/Fund Code                                    Source Code

         Appropriation                                                                                                                                                                                 Derived from the App Symbol and receipt
   A10   Account Information   Fund Type Code             Derived from the Appropriation Symbol      Reimbursable Source Code (used to derive)        Derived from the BS                              derivation                                        Derived from the App Symbol

         Appropriation
   A11   Account Information   Advance Flag Code

         Appropriation
   A12   Account Information   Authority Type Code

         Appropriation         Availability Time
   A13   Account Information   Indicator

         Appropriation         Borrowing Source
   A14   Account Information   Code

         Appropriation         Definite Indefinite Flag
   A15   Account Information   Indicator

         Appropriation
   A16   Account Information   Public Law Number

         Appropriation
   A17   Account Information   Program Report Code

         Appropriation
   A18   Account Information   TAFS Status Indicator

         Appropriation         Year of Budget
   A19   Account Information   Authority Indicator

         Appropriation         Direct Transfer
   A20   Account Information   Agency Code

         Appropriation         Direct Transfer
   A21   Account Information   Account Code

         Appropriation         Transfer To From
   A22   Account Information   Indicator

         Appropriation         Deficiency Flag
   A23   Account Information   Indicator

         Appropriation
   A24   Account Information   Availability Type Code

         Appropriation         Expiration Flag
   A25   Account Information   Indicator

         Appropriation         Financing Account
   A26   Account Information   Indicator Code




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                                                                                                                                           Legacy Mapping View




   Key    SFIS Component     Attribute Name                         Army Attribute                                    Navy Attribute                                  Marine Attribute                            Air Force Attribute                        Defense Agencies Attribute                LLA WAWF

         Budget Program    Budget Function/Sub-
   B1    Information       Function Code                                                                                                                                                           Total Obligation Authority TOA
         Budget Program    Budget Activity      Derived from the Army Management Structure                                                                                                                                                          Derived from Program Project/ Budget Activity    Operation
   B2    Information       Identifier           Code                                                 Subhead/Budget Activity/Fund                      Budget Execution Activity                   Budget Activity/Major Force Program              Group/Limit/Activity Code                        Agency Code
                                                                                                                                                                                                                                                    Derived from Program Project/ Budget Activity
         Budget Program    Budget Sub-Activity      Derived from the Army Management Structure                                                                                                                                                      Group/Limit/Activity Code/Allotment Serial       Allotment Serial
   B3    Information       Identifier               Code                                             Derived from Subhead/Sub Budget Activity/Fund     Budget Execution Sub Activity               Activity/Sub-Activity Group                      Number/Sub Allotment                             Number
                                                                                                                                                                                                   Budget Program Activity Code/Project Sub-
                                                                                                                                                                                                   Project/Budget Authorization Account
         Budget Program    Budget Line Item         Derived from the Army Management Structure                                                                                                     Number/Program Element Code for RDT&E and        Program Project/Program Element Project          Activity Address
   B4    Information       Identifier               Code                                             Derived from Subhead/Line Item                    Derived from Subhead/Line Item              Procurement                                      Code/Program Element/Sub Program                 Code
         Budget Program    Major Acquisition
   B5    Information       Code                     TBD in future Phases                             TBD in future Phases                              TBD in future Phases                        TBD in future Phases                             TBD in future Phases
                                                                                                                                                                                                   Derived from the Element of Expense Investment
         Budget Program                                                                                                                                                                            Code/Contracted Advisory & Assistance Service
   B6    Information       Object Class Code        Derived from Element of Resource                 Object Class/Expense Element                      Object Class                                Code/Project                                     Object Class                                     Object Class
                                                                                                                                                                                                                                                                                                     Special
         Budget Program                             Functional Cost Account/Management Decision                                                                                                                                                                                                      Interest/Program
   B8    Information       Contingency Code         Package                                          Contingency Code/                                 Special Interest Code                       Emergency and Special Program Code               Object Class/Sub Object Class/Object Sub Class   Cost Code
         Budget Program    BEA Category
   B9    Information       Indicator Code                                                                                                                                                                                                           Organizational Responsibility Center
         Budget Program    Line of Business Code
   B10   Information
         Budget Program    Program Code                                                                                                                                                                                                                                                              Program/Plannin
   B11   Information                                                                                                                                                                                                                                                                                 g Code
         Organizational    Organization Unique
   O1    Information       Identifier                                                                                                                                                                                                               Disbursing Station Symbol Number
                                                                                                                                                                                                                                                                                                     Agency
         Organizational    Agency Disbursing                                                                                                                                                                                                                                                         Accounting
   O2    Information       Identifier Code          Disbursing Station Symbol Number                 Disbursing Station Symbol Number                  Disbursing Station Symbol Number            Accounting and Disbursing Station Number         Fiscal Station Number                            Identifier
         Organizational    Agency Accounting                                                                                                                                                                                                        Function Code/Transaction Type/Document
   O3    Information       Identifier Code          Fiscal Station Number                            Authorization Accounting Activity                 Authorization Accounting Activity           Accounting and Disbursing Station Number         Identifier Code
                                                    Type Action Indicator/Transaction
         Transactional     Transaction Type         Code/Transaction Type/Transaction Report                                                                                                       Balance ID/Transaction Type/MAFR Code/Post
   T1    Information       Code                     Code/Document Identifier Code                    Transaction Type Code                             Transaction Type Code                       Code
         Transactional     USSGL/DoD Account
   T2    Information       Code
         Transactional
   T3    Information       Debit/Credit Indicator
         Transactional
   T4    Information       Begin/End Indicator                                                                                                                                                                                                      Eday/Transaction Effective Date/Effective Date
         Transactional     Transaction Effective Accounting Period/Document Date/Transaction         Effective Date/Contract Date/Report Date/Travel                                               Accounting Period/Effective Date/As Of
   T5    Information       Date                  Effective Date                                      Start Date/Travel Date                                                                        Date/Voucher Date                                Input Date/System Date
         Transactional
   T6    Information       Transaction Post Date Effective Date/Julian Cycle Date/Block Ticket Date Voucher Date/Report Date/Posted Date/              Voucher Date/Report Date/Posted Date/       Post Date                                        Amount
         Transactional
   T7    Information       Transaction Amount       Action Amount 1/Action Amount 2/Amount           Amount                                            Amount                                      Amount
         Transactional     Exchange/Non-
   T9    Information       Exchange Indicator
         Transactional     Custodial/Non-
   T10   Information       Custodial Indicator
         Transactional     Foreign Currency         Derived from Obligation Data Code/Derived from                                                                                                                                                                                                   Foreign Currecy
   T11   Information       Code                     ASN for open allotments                                                                                                                        Unit of Currency/Currency Code                   Country Code                                     Code
         Transactional
   T12   Information       Country Code             Country Code                                     Country Code                                      Country Code                                Country Code
         Transactional     Entity/Non-Entity
   T13   Information       Indicator
         Transactional     Covered/Uncovered
   T14   Information       Indicator
         Transactional     Current/Non-current
   T15   Information       Indicator
         Transactional     Business Event Type
   T20   Information       Code
         Transactional
   T21   Information       FMS Customer Code                                                                                                                                                                                                                                                         FMS Case (1-3)
         Transactional
   T22   Information       FMS Case Identifier                                                                                                                                                                                                                                                       FMS Case (4-5)
         Transactional     FMS Cae Line Item
   T23   Information       Identifier                                                                                                                                                                                                                                                                FMS Case (6-8)
                                                    Obligation Data Code/Within-Out                                                                                                                                                                 Obligation Data Code/Government Public Sector
                                                    Government/Within Government                                                                                                                                                                    Identifier/Within Government/Within Outside
         Trading Partner   Federal/Non-Federal      Indicator/Government Commercial                  Government Indicator/Derived from                 Government Indicator/Derived from                                                            Government Code/Reimbursable Source
   TP1   Information       Indicator                Indicator/Reimbursable Source Code               Subhead/Reimbursable Source Code                  Subhead/Reimbursable Source Code            Type Vendor/Sales Code                           Code/Federal Code
         Trading Partner   Trading Partner                                                                                                                                                                                                          Performer Fund Source Code/Derived from
   TP2   Information       Indicator Code           Derived from Bill To Accounting Classification   Trading Partner Identifier                                                                    Sales Code                                       customer LOA

         Budget Program    Business Partner         DoD Activity Address Code/Derived from Bill To   DoD Activity Address Code/Derived from Treasury DoD Activity Address Code/Derived from Treasury DoD Activity Address Code/Stock Record Account DoD Activity Address Code/Customer               Customer
   TP3   Information       Number                   Accounting Classification                        Index/CAGE/DUNS/Derived from Activity Name      Index/CAGE/DUNS/Derived from Activity Name      Number                                         Identifier/Customer Code                         Indicator
         Cost Accounting   Funding Center
   CA1   Information       Identifier




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                                                                                                                                        Legacy Mapping View




   Key   SFIS Component      Attribute Name                          Army Attribute                                  Navy Attribute                                 Marine Attribute                      Air Force Attribute                        Defense Agencies Attribute              LLA WAWF
                                                    Cost Center/Assigned and Performing Cost
         Cost Accounting                            Center/Profit Center/Assigned and Performing   Sub Cost Center/Cost Center/Project Directed                                                                                           Task Code/Element of Cost/Responsibility Cost     Work Center
   CA3   Information       Cost Center Identifier   Profit Center                                  Line Item                                                                                Cost Center                                   Center/Organizational Responsibility Center       Recipient
                                                                                                                                                                                                                                          Program Project/Program Element Project
                                                                                                                                                                                                                                          Code/Program Element/Organization
         Cost Accounting                            Derived from Army Management Structure         Program Element/Cost Account Code/RDT&E        Program Element/Cost Account Code/RDT&E   Program Element Code/Major Procurement        Responsibility Center for MDA/Derived from Cost
   CA4   Information       Project Identifier       Code/Test Project Number                       Project Unit/Special Interest/Project Task     Project Unit/Special Interest             Code/BPAC/Weapon System Code/Project Code     Account Code/Project/Task
         Cost Accounting                                                                           Ship/Ship Class/Cost Account Code/Military
   CA5   Information       Activity Identifier                                                     Expense Reporting System Code
         Cost Accounting                            Sub Job Order Number/Derived from BS and       Expense Element/Expenditure
   CA6   Information       Cost Element Code        Limitation                                     Category/Expenditure Type/Material Group                                                                                               Resource Pool/RID/Element of Cost                 Job Code
                                                                                                                                                                                                                                                                                            CostOrder / Work
         Cost Accounting                            Job Order Number                               Job Order Number/Job Order Cost Code/Work                                                Job Order Number                              Job Order Number/Job Order Cost Code              Center Order
   CA7   Information       Work Order Number                                                       Breakdown Structure/Project Task                                                                                                                                                         Number
         Cost Accounting                                                                           Material Control Code/Expense
   CA8   Information       Commodity Code           Material Category Code                         Element/Commodity Code                                                                                                                 Commodity Code
         Cost Accounting
   CA9   Information       Transaction Quantity     Quantity/Hours                                 Quantity/Hours                                 Quantity/Hours                            Quantity                                      Quantity
         Cost Accounting
  CA10   Information       Unit of Measure Code Unit of Measure/Unit of Issue                      Unit of Measure                                Unit of Measure                           Unit of Measure/Unit of Issue                 Unit of Measure/Unit of Issue
         Cost Accounting
  CA11   Information       Asset Type Code          TBD in future Phases                           TBD in future Phases                           TBD in future Phases                      TBD in future Phases                          TBD in future Phases
         Cost Accounting
  CA12   Information       Asset Unique ID          TBD in future Phases                           TBD in future Phases                           TBD in future Phases                      TBD in future Phases                          TBD in future Phases
         Cost Accounting                            Derived from Army Management Structure Code
  CA14   Information       MEPR Code                (AMSCO)                                                                                       N/A                                       Responsibility Center (RC)/Cost Center (CC)   N/A




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Description: Sample Business Cooperation Letter document sample