Budget to Report encompasses all business functions necessary to plan, formulate, create, execute against and report on the budget and business activities of the entity. This includes updates to the general ledger.

List of Level 1, Level 2 and Processes

Level 1	Level 1 Description	Level 2	Level 2 Description	Process	Process Description
Distribute and Manage Budget	Distribute Budget is the process of establishing legal budgetary limitations within the agency including appropriation warrants, apportionments, continuing resolutions, allocation and allotment of funding. This also includes monitoring of resources and control of validations prior to approval of commitments, obligations, entitlements and expenditures, obtaining permission to reallocate funds outside the organization's execution authority, requesting additional funds for new requirements, budget reallocation and distribution notifications, budget reallocations, budget rescissions and additional funding distributions. This process also includes posting the budgetary transactions to the General Ledger for financial visibility, funds control, and reporting.
		Execute Apportionment and Allocate Funds	This process establishes the budget authority and distribution of funds to appropriate services and agencies as the beginning of the execution process. This process records an agency's budgetary resources and supports the establishment of legal budgetary limitations within the agency, including appropriation warrants, apportionments, reapportionments, transfer allocations, and continuing resolutions. It also supports the establishment of funding to agencies that are not subject to apportionment.
				Analyze Apportionment	In this process, the responsible DoD Comptroller reviews the apportionment request document data, evaluates request alternatives and determines the degree apportionment categories and fiscal amounts requested are properly justified, and fiscally reasonable, in terms of adequately fiscally supporting the operations planned for the appropriation period.
				Analyze Appropriation and General Provisions	Enacted appropriations received are reviewed regarding the purpose, scope and limitations of specific "Sections of the Act" as well as the general provisions incorporated. The review entails a determination of the extent the terms, conditions and provisions of the act can be individually or severally applied, including designated transfer limitations and restrictions as well as further distributions to components and agencies involved. These designations are referred to as "spreading the provisions to the components".
				Apply Changes	Adjustments deemed required are applied to the apportionment request and a notification of adjustment(s) coordinated or sent to the requesting component(s).
				Create Program and Funding Document	A DoD Program and Funding Document (PDF), e.g., DD2276A/DoD1556, is prepared, authorized and distributed to designated recipients of budget authority for the apportionment period. The Document represents the authoritative event for allocating budget authority from the approved apportionment.
				Distribute Program and Funding Document	Automatic electronic distribution of the PDF, together with a chronology and accounting for the number and control amounts included in PDF distributions made, is maintained to support tracking of the unallocated and distributed funding and distributions.
				Generate Budgetary Resources Pro Forma Entries	Generate the appropriate pro forma entries to record the financial impact of receiving budgetary resources. The pro forma entries will provide the general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Prepare DoD Apportionment Request for Submission	Final preparation of the SF 132 Apportionment Request for submission to the OMB requires examination, validation and justification of the provisions of the request. For example, the specific funding categories requested need to be evaluated in terms of the net amount of budget authority to be realized and needed to support operations for the apportionment period.
				Receive Budgetary Resources	Receive budgetary resources that will allow DoD the ability to spend federal funds. Budgetary resources includes appropriated and non-appropriated funds.
				Submit Apportionment Request to OMB	Finalization of the apportionment request must include reconciliation and agreement of the Request categories to ensure compliance with like provisions authorized within the enacted National Defense Authorization Act (NDAA) for the period. The Request submitted must indicate compliance with both the Appropriation Act and provisions of the NDAA. The authorized apportionment request data are then used to populate the program and budget authority data bases of the designated Components.
				Update Program and Funds Information	Both program plans, e.g., POM/PCP data, and the budget authority apportionment request, e.g., SF 132 data, are updated with adjustments made regarding a component's apportionment request.
		Execute Continuing Resolution	This process focuses on identifying amounts available and additional authority request for distribution under the Continuing Resolution Act.
				Calculate Amount Available	The CRA period in terms of days anticipated for the CRA period to maintain the expenditure rate projections and amounts.
				Capture Continuing Resolution Act Estimate	CRA projections are collected from the Components/Agencies and aggregated for the Department (as well as maintained separately by the Components), in anticipation of a Congressional CRA enactment. The projections are adjusted to comply with OMB CRA guidance and provisions of a CRA as well as after enactment of the Appropriation Act.
				Capture Continuing Resolution Adjusted Amount	Additional budget, contract or borrowing authority requested and enacted is represented by the adjusted Continuing Resolution amount received indicating the authorized amounts received by the designated Agency or Department and the fund account balance established for expenditures against the authority received.
				Formalize Continuing Resolution Act Baseline	A baseline is established of budget authority anticipated to meet outstanding obligations according to a projected rate of expenditure for a presumed CRA period, The base is used to maintain adjustments to authorized events as they occur and provide expenditure control during a CRA period.
				Formulate Additional Authority Request to OMB	Formulation of a request for additional budget authority entails estimating the amounts to be carried forward from prior periods, new funding for meeting steady state operations and justification for additional funding to meet new or updated requirements, at stipulated rates or rates prescribed by authoritative guidance.
				Interpret OMB Bulletin	Guidance received from OMB is used to calculate amounts and rates of budget authority required and expenditure limitations A baseline is created for applying adjustments to the CRA projections; The adjustments are coordinated among the Components and the OSD(C) for maintaining projections of budget authority and unliquidated obligational authority, in terms of current year end amounts and carry-forwards and for tracking actual expenditures against the projections during a CRA period.
				Prepare Request for Continuing Resolution Act Estimates	Guidance is issued from the OSD? and requests made for expenditure projections under a presumed period of continuing resolution, in accordance with OMB Circular A-11, DoD policies and practices and impending Congressional resolutions. The expenditure projections, unless otherwise authorized, serve as limitations of the rate of expenditure, defined by the actual outstanding and existing obligation vehicles carried forward into the new fiscal year and at rates of the prior fiscal year.
				Review Additional Continuing Resolution Amount Request	Additional budget authority sought by the components are forwarded to the OSD(C) for review and evaluation. If approved and Congressional action is required, a request for additional budget, contract or borrowing authority is submitted to the designated Congressional committee for enactment.
		Execute Rescission, Cancellation and Deferrals	This process describes the withdrawal and deferral of funds as mandated by the Appropriation Act and Impoundment Act.
				Determine Re-Apportionment	If rescissions and deferrals are not enacted by congress within the time required by law (Impoundment Act), these funds must be released and made available for apportionment.
				Develop Proposed Rescission Language	Required data and language necessary for rescission acceptance and approval are applied to finalize the rescission report.
				Develop Proposed Rescission Report	A report of rescission actions is prepared and submitted to OMB containing detailed descriptions of proposed amounts to be rescinded, accounts, projects, Government functions/activities involved, description of rescinding action justification, as well as the impact(s) of a rescission on ongoing operations. Other relevant facts regarding the impact and justification of rescinding actions are included.
				Generate Deferral Report	A report of deferral actions is prepared and submitted to OMB containing detailed descriptions of proposed amounts to defer; accounts, projects, and Government functions/activities involved; description of deferral justification, as well as the impact(s) of the deferrals. Other relevant facts regarding the impact and justification of deferral actions proposed are included.
				Generate Rescission, Cancellation and Deferral Pro Forma Entries	Generating rescission, cancellation and deferral pro forma entries consists of using business information pertaining to the full or partial deferral, reduction (both temporary and permanent), cancellation or recission of authority from enacted legislation captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Identify Appropriation Line Item Amount	In this process, a specific rescission has been identified and the appropriate line item amounts of the specific rescission must be identified.
				Identify Spread	In this process, budget projections, appropriated amounts and accounting balances are analyzed and the target appropriations are identified for rescission.
				Interpret Congressional Action	An appropriation/apportionment that includes an approved rescission is reviewed and evaluated in terms of the impact on funding operations for the designated and future periods. Alternative actions might be developed to sustain initiatives, ongoing operations or new requirements
				Preposition Withdrawal	The withdrawal is systematically pre-positioned to determine the specified date and areas that funding will be withdrawn.
				Review Cancellation of Budgetary Resources	OSD reviews and determines any impacts the cancellation will have on Component's budgetary resources via an Impact Statements Update response from Components.
				Review Congressional Action	The Comptroller reviews Congressional enactments of deferrals and rescissions for acceptance, denial, or adjustment to determine the extent and scope of follow-up actions that might be required.
				Review Proposed Deferrals	Review and evaluate OMB proposals for deferral of appropriated budgetary resources: If deferred, designated budget authority from an appropriation act, for a specified apportionment amount will not be available for obligation until a specified future period.
				Review Rescission Requirements	The Comptroller reviews and evaluates proposals for the rescission of budgetary resources from existing or requested budget authorizations; rescinded budget authority is permanently deleted from an appropriation/apportionment or other funding source.
				Track Deferral Accounts	An approved deferral action requires tracking of the amount(s) of the budget line-item for the deferral period.
				Withdraw Funds	Budget authority rescinded are withdrawn for the associated line item budget amount and generally transferred to a higher level within the budget structure, unless no higher level exists. A PFD document is created to capture the rescission action and reflect the withdrawal and transfer of budget authority.
		Implement Case in Foreign Military Sales Trust Fund	This activity implements a specific Letter of Offer and Acceptance document in the Foreign Military Sales Trust Fund. Letters of Offer and Acceptance documents (Basic, Amendment, Modification and Lease) are implemented upon acceptance and receipt of a deposit, if required. On an exception basis, DSCA may authorize emergency implementation when the document is in accepted status and prior to receipt of the required deposit. This activity establishes the contract authority for the implemented case and records budgetary resources at the case level.
				Distribute Foreign Military Sales Trust Fund Case Line	The Foreign Military Sales Trust Fund budget authority released to the Implementing Agency for execution of the case implemented in the Foreign Military Sales Trust Fund case line. This records the actual distribution of budget authority to the Implementing Agency at case line level.
				Implement Case in Foreign Military Sales Trust Fund	This activity implements a specific Letter of Offer and Acceptance document in the Foreign Military Sales Trust Fund. Letters of Offer and Acceptance documents (Basic, Amendment, Modification and Lease) are implemented upon acceptance and receipt of a deposit, if required. On an exception basis, DSCA may authorize emergency implementation when the document is in accepted status and prior to receipt of the required deposit. This activity establishes the contract authority for the implemented case and records budgetary resources at the case level.
				Notify Customer	Notify customer if the emergency implementation of a case for FMS trust fund has been rejected.
				Receive Accepted FMS Trust Fund Letter of Offer and Acceptance Document	The physical receipt of the Foreign Military Sales Trust Fund Letter Offer and Acceptance document countersigned by DSCA and signed by the purchaser, if required.
				Receive Request for Emergency Implementation of Case in FMS Trust Fund Case	DSCA receives a request to implement a case in accepted status, but prior to receipt of the amount due with acceptance.
		Manage Baseline for Reprogramming	This process manages the baseline for reprogramming appropriated funds within a fiscal year. This baseline will be used as the starting point for reprogramming actions such as below threshold reprogramming (BTR), internal reprogramming, or prior approvals.
				Coordinate with Components	The OSD(C) coordinates with stakeholders to ensure that reprogramming baseline information contained within reprogramming baseline report(s) are current, complete and correct.
				Determine Reprogramming Actions	Appropriation Act(s) containing reprogramming provisions are reviewed to determine specific actions which might be available for Congressional approval and/or for establishing a base of reprogramming actions (DD1414). DoD approved reprogramming actions are submitted to request prior approval of Congressional committees (DD1415-1) or for internal actions planned (DD1415-3) for tracking using the base. Requests submitted include provisions of special interest to Congressional committees, actions previously permitted/denied, stated restrictions on purpose, scope and use of budget authority. The base provides information needed to track, manage and report reprogramming requests and the status of reprogramming actions during available period(s) of budget authority. Reprogramming action candidates include both 1) redirections of budget authority, at a budget line-item or similar level, from its original purpose/scope to another within an enacted appropriation and/or 2) the reprogramming of budget authority from one appropriation to another.
				Generate Draft Baseline Report	Reprogramming provisions tracked using the base, including authorized reprogramming actions, serve to track both the undistributed budget authority requested and/or approved for reprogramming as well as the internal distributions of this authority to the Components. The draft report is reviewed by the components and changes coordinated through the OUSD (C). An audit trail of reprogramming, i.e., transferring budget authority during the period of availability, is maintained, based on Congressional or management parameters and guidance regarding both the originally enacted purpose/scope/use and intended purpose/scope/use of the budget authority. The draft base report information is coordinated among the Components to arrive at decisions for the intended realignment of budget authority among the stakeholders. The draft base report includes guidance/stipulations for the distribution and use of reprogrammed budget authority.
				Generate Draft Rebaseline Report	Certain Congressional and/or managerial actions occur, after an initial baseline is established, that impact the base and threshold amounts of the initial base, requiring updates to and rebaselining of original reprogramming bases and associated thresholds. Such actions include adjustments, e.g., deferrals, and funding rescissions. Generation of a rebaseline (report) is then used to track the effect of subsequent reprogramming actions on the budget authority base, reprogramming and the status of activity impacting the threshold limits.
				Incorporate Congressional Feedback	Feedback received from reviews of a reprogramming request that includes specific adjustments, restrictions, rejections and/or approvals. Enactment of reprogramming resolutions or legislation can occur with these special provisions. The feedback received is incorporated into the DoD reprogramming base, including enacted reprogramming authorizations with associated threshold amounts. The enacted reprogramming authority serves as a baseline for tracking subsequent reprogramming distributions of budget authority internally and the uses made of the reprogrammed authority within base thresholds.
				Incorporate Feedback	Feedback is received from components and incorporated into a reprogramming baseline to reflect an accurate and current view of the status of existing thresholds to properly assess the implications of reprogramming requests, and actions taken.
				Prepare Report for Congressional Review	Depending on the appropriation affected by the reprogramming request, the reprogramming package is prepared according to the Appropriation Act guidelines and submitted by USDC to the Congressional Defense committee.
				Publish Base for Programming	Once congressional feedback has been incorporated and it is determined that there is a need for a baseline report, the reprogramming baseline report is published by the Comptroller.
		Manage Report of Programs	This diagram focuses on the creation and publication of report of programs once a year as of September 30th to document changes to programming levels. The report may also be generated as necessary and used for historical purposes.
				Analyze Anomalies	The draft Report of Programs data is analyzed to determine the reconciling items or discrepancies, including disbursements, deposits, undisbursed expenditure general ledger accounts, and receipt ledger account to determine actions needed for resolution.
				Generate Draft Program Report	The DD 1414 request baseline is updated with changes authorized and inserted into the DD1414 under the Congressionally mandated format. Changes include actions from the entire chronology of previous as well as current requests and actions taken throughout the life of appropriation provisions and section of the act authorizations, requests, enactments and resolutions. Additionally, an automated reconciliation of the actions included in the chronology is performed to agree funding requests and balance levels in the Accounting system.
				Generate Reconciled Draft Report	In this process, the automated reconciliation against funding levels in the Accounting system have been performed and a draft reconciled report is generated.
				Incorporate Changes	A Report of Programs, (DD1416) representing the status of Reprogramming Action requests and actions taken is generated and submitted at least annually to the Congress for review, adjustment, denial, or approval of reprogramming action requests.
				Incorporate Comments	The OSD(C) receives and evaluates proposals from the Component and incorporates accepted ones.
				Publish Program Reports	A finalized Report of Programs is generated automatically once the data base is updated, considered current and accurate.
				Reconcile Program Information	In this process, program information is reconciled and reviewed for anomalies by the Comptroller.
				Review Request for Report of Programs	Data is captured and reviewed for the preparation of A Report of Programs, (DD1416) representing the status of Reprogramming Action requests and actions taken is generated and submitted at least annually to the Congress for review, adjustment, denial, or approval of reprogramming action requests.
		Perform Reprogramming and Transfers	This process realigns funds from the original Congressional enactment or subsequent distribution of funds to new areas.
				Assess Congressional Position	OUSDC examines comments and determines appropriate actions. Any action requires unanimous Committee approval. Approvals are provided for the entire package or for segments of the package, including line-item approvals.
				Coordinate Reprogramming Requirements with OMB	Reprogramming requests submitted to OMB for review; Changes prescribed by OMB are negotiated; Changes are used to update the base submittal.
				Coordinate Transfer Requirements with OMB	Receives response from OMB and adjusts documentation as necessary, then shares with Component.
				Develop Response to Congressional Decision	Congress disapproval of a reprogramming package requires an evaluation by the responsible Comptroller to determine whether follow up response-action is warranted, or whether no action should be taken and a disposition of the request package decided.
				Prepare Requirements for Submission to Congress	Once OMB has approved the reprogramming requirements, the comptroller prepares a reprogramming package (DD1414) for submission to Congress.
				Prepare Requirements for Submission to OMB	At various Component levels, funding requirements needed to support ongoing steady state operations, changes to requirements and new initiatives are evaluated, based on budget execution rates, trends, and changes to or misaligned funding allocations. The analysis is aimed at determining the amounts of funding needed for both current and planned programs. The aggregated requirements are assembled and evaluated regarding future needs versus projected funding, and strategies developed for closing gaps. Possible reprogramming action requests are developed for submission to OMB for Congressional review and possible pre-approval (DD1414).
				Prepare Transfer Requirements for Submission to OMB	Process and issue budgetary documents (e.g. DD Forms 1414, 1415 & 1416) to adjust the losing and gaining budgetary resources. Documentation is sent to OMB to support the determination of reductions in apportionment.
				Review Reprogramming Requirements	Reprogramming requirements are received by the OSD from Components for review and evaluation. In addition, a current, up-to-date Baseline Reprogramming report is used to evaluate proposed reprogramming requirements.
				Review Transfer Requirements	OSD reviews and determines impacts that the Transfer Requirement will have on budgetary resources.
				Submit Approved Request to Treasury	Once Congress has approved the reprogramming package, the comptroller submits the approved package to the Treasury as notification and recording of approved reprogramming actions.
Manage Financial Assets and Liabilities	Manage Financial Assets and Liabilities is the process to demonstrate accountability over assets and liabilities through identification, classification, and valuation from acquisition or inception to disposal or liquidation.
		Manage Delinquent Debt	This process allows DoD to restore delinquent debts to current status or, if unsuccessful, maximize collection on the DoD's accounts. This process provides DoD standard debt collection strategy to promote the resolution of delinquencies as quickly as possible. It also provides the debt collection processes available to assist DoD to collect debts for those customer/debtor accounts that have become delinquent and supplements the debt collection statutes and regulations in addition to DoD policies and procedures.
				Apply Collection	Upon receipt the amount collected should be applied to the associated debt. When applying collections to the outstanding debt balance, collections are applied in the following order of priority: (1) to penalties applied to the outstanding balance, (2) to administrative fees applied to the outstanding balance, (3) interest applied to the outstanding balance, and (4) to the outstanding principal balance.
				Calculate Allowance for Loss on Accounts Receivable	An estimate made of receivables that are expected to be uncollectible. This estimate should be recorded as an allowance for loss on that receivable.
				Calculate and Apply Penalty, Administrative Fees and Interest	Calculate penalties, administrative charges, and interest fees on overdue receivables.
				Close-Out Debt	Close out debt based on approved request from Treasury or internal DoD function.
				Confirm Collection	This process confirms that a collection has been received to reduce or liquidate the penalties, administrative fees, interest, and principal balance for an outstanding delinquent debt.
				Create Write-Off Package	If agency official determines that a debt will be uncollectible then active collections on the account ceases and the amount is offset against the estimated uncollectible receivable balance.
				Determine if Debt can be Offset	Determine if outstanding liability or payments exist within the enterprise and offset the receivable based on the status of debts and conditions.
				Generate Debt Offset Pro Forma Entries	This pro forma entries reflects all data that has been processed along with other financial information needed to post and update the General Ledger associated with debt offsets. Updating the General Ledger includes reflecting the result of the operational event as debit and credit entries to both proprietary and budgetary General Ledger accounts.
				Generate Demand Letter	This process generates the demand letters based on customer type and billing conditions. Allow for creation of payment plans, credit reform, Promissory note, amortization schedule, payment coupons. Determine bond sufficiency that should be generated online with access to the public for information and remittance instructions. Demand letter must be generated at least once at 30 days, but is normally generated at 30, 60, and 90 days.
				Generate Pro Forma Entries for Allowance for Loss on Accounts Receivable	Generates the appropriate debit and credit affects to proprietary, budgetary, or memorandum general ledger accounts associated with allowance for loss on accounts receivables.
				Generate Pro Forma Entries for Liquidated Penalty, Administrative Fees, Interest	Generates the appropriate debit and credit affects to proprietary, budgetary, or memorandum general ledger accounts associated with the application of collections against penalties, administrative charges, and interest fees on overdue receivables.
				Generate Pro Forma Entries for Penalty, Administrative Fees and Interest	Generates the appropriate debit and credit affects to proprietary, budgetary, or memorandum general ledger accounts associated with calculated penalties, administrative charges, and interest fees on overdue receivables.
				Generate Pro Forma Entries for Waiver	Generates the appropriate debit and credit affects to proprietary, budgetary, or memorandum general ledger accounts associated with the waiver on overdue receivables.
				Generate Write-Off Pro Forma Entries	Generates the appropriate debit and credit affects to proprietary, budgetary, or memorandum general ledger accounts associated with the debt write-offs on overdue receivables.
				Implement Compromise Agreement	Upon receipt of documentations and approvals, implement the compromise agreement within the terms and conditions agreed with the debtor.
				Issue Credit Memo	Issue credit memo to reflect adjustment to the account.
				Liquidate Outstanding Penalty, Administrative Fees and Interest Balance	Apply collection to the outstanding penalty, administrative, and interest charges. Once all associated fees have been liquidated, apply remaining payment to the outstanding principal balance. This reduces the fees and principal balances.
				Liquidate Outstanding Principal Balance	Apply funds collected to the balance of administrative fees associated with the outstanding receivable balance.
				Negotiate Payment Agreement	This process provides the debtors with notice of, and the opportunity to dispute a debt or develop a payment plan (e.g. Compromise or Installment).
				Notify Legal Function	Notify debt to legal for additional collection actions and processing. DoD performs procedures to notify the applicable legal functions (internal or external to the agency, as applicable) and provide applicable facts and documentation.
				Perform Minimum Due Process	Check if DoD processes are providing to the debtor their due process (more fully due process of law) in respect all of the legal rights that are owed is according to the law of the land.
				Process Administrative Wage Garnishment	This process receives the information from the business community that process the financial and accounting information associated with administrative wage garnishment.
				Process and Document Waiver Request	If waiver request has been received, review and obtain appropriate approvals to process the waiver for the delinquent debt. This process allows DoD to process the waive interest, administrative costs, and penalties applied to customer/debtor accounts.
				Re-Calculate Outstanding Penalty, Administrative Fees and Interest Balance	Upon liquidation of associated fees, the amounts for the delinquent debts will be re-calculated to determine the updated receivable balances.
				Re-Calculate Outstanding Principal Balance	After application of funds collected the amount of outstanding administrative fees is recalculated.
				Receive Debt Close-Out or Remission Information	The receipt of the close out and/or remission request allows DoD to cease any further administrative or legal action to collect debts and generate the appropriate accounting transactions to adjust the outstanding accounts receivable balance.
				Receive Write-Off Request	DoD determines if the debt is uncollectible. If the debt is identified as uncollectible, the DoD should write-off the debt. If the debt is not identified as uncollectible, the agency evaluates the need for an adjustment. This process allows DoD to review each debt eligible for write-off to determine whether it should be written off and consider or whether it should be classified as currently not collectible or close-out.
				Refer Eligible Debts to Treasury	Delinquent account information is referred to the Department of Treasury on accounts having no payments received within 90 days of the date of the initial debt notification letter. The information transmitted to Treasury is in the format specified in the Integrated Agency Interface (IAI) format.
				Re-Schedule Accounts Receivable	This process re-calculates receivables that are subject to rescheduling, forbearance, deferment, reamortization or other form of extension of due dates.
				Review Compromise Agreement	If debt compromise has been received, review the agreement for accuracy and obtain appropriate approvals.
				Review Debt in Protest	This process allows DoD to provide a customer an opportunity to dispute the debt or the adverse collection action to be taken. At a minimum, the customer should have the opportunity to challenge (1) the existence of all or part of the debt, and/or (2) whether the agency has met the statutory or regulatory prerequisites for using the collection action mentioned in the notice.
				Review Eligible Receivables	This process step allows DoD to review eligible receivables prior to identifying debts to be referred to Treasury for further collection.
				Review Installment Agreement	Upon receipt of installment agreement, review the documents for accuracy and ensure that appropriate approvals have been received prior to re-scheduling the receivable. This process step allows DoD collect debt over time. Installment plans represent a supplemental debt collection tool available to DoD and should only be offered to customers who present valid evidence of inability to pay claims and are offered to those customers prior to offset or administrative wage garnishment.
				Review Offset Request	Review offset request from Treasury or internal DoD function to adjust outstanding delinquent debt balances and information.
				Terminate Collection Actions	Terminate collection efforts based on request from Treasury, Department of Justice, or internal DoD function.
				Update Delinquent Debt Balance and Status	This is the process to manage and maintain the account information on individual receivables. Activities within this process include aging receivables, calculating interest and recording penalties and administrative charges on overdue debt, pursuing collection of amounts due, liquidating receivables, recording adjustments to receivables, maintaining a proper allowance for uncollectible amounts, and recording write-offs.
		Manage Investments	This process involves the management and recording of (including purchase, sale, amortization) securities held for the production of investment revenues, net of premiums and discounts.
				Manage Investment Balance	Record and post actual and accrued interest and expense, according to investment rates, terms, and amortization schedules.
				Purchase or Transfer In Investments	Purchase or the transfer in of US Treasury investment securities, including calculating amortization purchase premiums and discounts. A transaction confirmation should be received from Treasury.
				Sell or Transfer Out Investments	Sell of the transfer out of U.S. Treasury investment securities. This transaction should trigger an event that will record gain or loss on the disposition of investment.
		Manage Liabilities	This process describes recognizing and recording amounts owed to federal or nonfederal entities, including individuals, by the Department of Defense based upon physical performance or implied performance. It includes activities related to managing payables and accruals, recording the events related to the receipt of a request for payment; and recording of the other liabilities and the related asset or expense. This process starts with evaluating liability information (by identifying the liability related to accounts payable, and the liability to be accrued). It ends with generating entries to be posted to General Ledger.
				Calculate Adjustment to Undelivered Orders	Calculate the adjustment to the amount of goods and or services ordered, which have not been actually or constructively received and for which amounts have not been prepaid or advanced. This includes amounts specified in other contracts or agreements such as grants, program subsidies, undisbursed loans and claims, and similar events for which an advance or prepayment has not occurred.
				Cancel Payable	Cancel amounts owed to another federal or non-federal entity for goods and services while complying with the legal process of permanently canceling DoD's liability for accounts payable.
				Compare Outstanding Accounts Receivable Balance	This process determines if the vendor has an Accounts Receivable balance and, therefore, owes the Government. If the vendor owes the Government, the payment due will be offset by the amount the vendor owes.
				Establish Accounts Payable	Record amounts owed to another Federal or non-federal entity for goods and other property ordered and received, and for services rendered by other than employees. Record amounts owed upon receipt of receiving report and inspection report; recorded amount should be net of discounts offered by vendors.
				Establish Contract Holdback	Record amounts withheld from grantees or contractors pending completion of related contracts. Create subsidiary account for each vendor with a contract holdback clause in contract.
				Evaluate Liability Information	Evaluate liability information to record and manage DoD's obligation. This information provides the necessary documentation to establish the accounts payable and accrued liabilities for general ledger posting.
				Evaluate Payable Request Information	Review documentation to determine if information necessary to establish payable is complete and authorized.
				Generate Accrued Payroll Liability Pro Forma Entries	Generating accrued payroll liability pro forma entries consists of using business information pertaining to accrued payroll liabilities captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Actuarial Pro Forma Entries	Generating actuarial liability pro forma entries consists of using business information pertaining to actuarial liabilities captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Capital Lease Liability Pro Forma Entries	Generating capital lease liability pro forma entries consists of using business information pertaining to capital lease liabilities captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Contingency Accrued Liability Pro Forma Entries	Generating accrued contingency liability pro forma entries consists of using business information pertaining to accrued liabilities captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Custodial Liability Pro Forma Entries	Generating custodial liability pro forma entries consists of using business information pertaining to custodial liabilities captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Environmental Accrued Liability Pro Forma Entries	Generating accrued environmental liability pro forma entries consists of using business information pertaining to accrued environmental liabilities captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Offsetting Liability or Receivable Pro Forma Entries	Generating Offsetting Liability or Receivable Pro Forma Entries consists of using business information pertaining to accounts receivable or accounts payable offsets captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Other Accrued Liabilities Pro Forma Entries	Generating other accrued liabilities pro forma entries consists of using business information pertaining to other accrued liabilities captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Accounts Payable	Generating accounts payable pro forma entries consists of using business information pertaining to accounts payable captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Adjustments to Unpaid Delivered Orders	Generating adjustments to unpaid delivered orders pro forma entries consists of using business information pertaining to adjustments delivered obligations unpaid, captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Cancellation of an Accrued Liability	Generating cancellation of an accrued liability pro forma entries consists of using business information pertaining to cancellation of accrued liabilities captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Contract Holdback	Generating contract holdback pro forma entries consists of using business information pertaining to contract holdbacks captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Post Cancel Payment	Generating post cancel payment pro forma entries consists of using business information pertaining to payment cancellations captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Transfer of Accounts Payable	Generating transfer of accounts payable pro forma entries consists of using business information pertaining to the transfer in and transfer out of accounts payable without reimbursement captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Subsidy Accrued Liability Pro Forma Entries	Generating accrued liability pro forma entries consists of using business information pertaining to subsidy accrued liabilities captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Unearned Revenue Accrued Liability Pro Forma Entries	Generating unearned revenue accrued liability pro forma entries consists of using business information pertaining to unearned revenue captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Identify Capital Lease Asset Account Involved	Identify and record the capital asset identified per the capital lease agreement.
				Liquidate Outstanding Accounts Receivable Balance	Assuming the vendor doesn't owe to DoD, pay the net amount (original amount minus holdback) to the vendor.
				Maintain Accounts Payable Balance	Manage balances in Accounts Payable account. This is a recurring process of updates, liquidating events and other adjustments necessary to maintain the life cycle of an accounts payable.
				Maintain Accrued Liability Balance	Maintain Accrued Liability balance. This is a recurring process to record, adjust and liquidate accrued liabilities transactions. Examples include estimated and accrued liabilities for environmental cleanup, accumulated payroll benefits and other non accounts payable liabilities.
				Match Funding Status	Match environmental liability documentation to fund.
				Process Accrued Severance Liability Information	Account that records pay for employees who are involuntarily separated from their jobs. This account does not reflect foreign national separation. Supporting documentation include information for calculations of severance and disbursement vouchers.
				Process Authorized Personnel and Benefits Liability Information	Receive estimated liability for amounts withheld for employees' salaries for taxes, employee benefit contributions, wage garnishments, and other withholdings that have been earned but are unpaid to the third party.
				Process Funded and Unfunded Leave Information	Funded leave (vacation or sick) which is a compensated absence that is earned and payable in current period. Unfunded leave is leave that is earned but will be paid from future appropriations. A footnote disclosure is required for required for unfunded leave. Funded/Unfunded leave is an estimate of earned unpaid and unfunded leave for civilian and military employees. The required supporting documentation is payroll and leave records. Calculations should also take into account any future pay increases.
				Process Funded Payroll and Benefits Information Civilian and Military	Funded payroll and benefits accounts shows estimated salaries and benefits of civilian and military employees. The estimate should include the supporting documentation detailing the calculations which include payroll records, documented estimates, and disbursement vouchers. Accrual is removed from the books when the pay has been disbursed. Accounts used for accrual Accrued Payroll Civilian and Accrued Payroll Military.
				Re-Calculate New Accounts Payable Balance	Based on updated information received from the supply chain entitlement process, re-calculate the accounts payable balance.
				Receive Accounts Payable Supporting Documentation	Receive documentation that supports and authorizes the requested accounts payable transaction; documentation must show basis for amount recorded and terms of payments
				Receive Adjustment for Delivered Orders and Accounts Payable	Adjust the amount accrued or due for services performed by contractors, vendors, employees, grantees, and other Government funds; adjustment to goods and tangible property received. Adjustments made prior to disbursement.
				Reclassify Contract Holdback to Accounts Payable	Reclassify contract holdback liability to an accounts payable once vendor has completed contractual obligation and upon receipt of certification from contracting officer to release contract holdback.
				Reject Environmental Liability Information	Reject documentation that does not support the environmental liability information, does not provide adequate support for financial statement narratives and/or footnotes, or lack valid authorization.
				Validate Environmental Liability Documentation	Review documentation that supports and authorizes the environmental liability information.
				Verify Asset or Expense Posting Accounts	Determine the asset/expense account to be posted with the accounts payable transaction. Identify if the transactions are for goods or services.
		Manage Procurement Entitlement	Manage Procurement Entitlement includes the approval of the request for payment from the commercial vendor for goods or services rendered. This also includes requests for payment based on contract terms and conditions such as financing payments. This process includes matching of the invoice against other transaction artifacts based on the pre-determined workflow for the transaction in question. Upon completion of the matching process the transaction is authorized for payment. When the purchase card is used to purchase goods or services, this process includes the reconciliation of the financial institutions transactions against the purchase log and other artifacts as required resulting in approved transactions. After the transactions are approved, the monthly statement/invoice is then matched to the approve transactions and other artifacts as required. Upon approved completion, the monthly statement is authorized for payment.
				Apply Accounts Payable Offset	This process will offset the payment amount due to the vendor, or other party owed by the Government, by any amount the vendor owes to the Government, in compliance with the Debt Collection Act.
				Apply Payment Instructions	The payment instructions are applied to the payment request. For FAR-based payments, standard payment instructions are found in Section G (Contact Administration Data) of the contract or order and are defined in DFARS clause 204.7108(d). For Miscellaneous Payments, payment instructions are defined by statute. When paying with purchase card, follow the purchase card guidebook.
				Calculate Payment Adjustments	This process calculates any payment adjustments, to include liquidation of financing payments; application of withholds; the comparison of discounts offered on the payment request to discounts outlined in the contract; the comparison of the discount to the US Treasury rate to determine if a discount is economically justifiable; and the computation of any interest due to a vendor, or other party owed by the government.
				Certify Monthly Managing Account Statement	This process insures the timely certification of the GPC invoice and submits to DFAS or any other paying office for payment.
				Certify Purchase Card Transactions	This process reviews and reconciles all purchase card transactions to the purchase log in a timely manner, maximizing rebates and avoiding late payment interest.
				Determine Procurement Type Entitlement	This process determines whether the entitlement is for a Purchase Card purchase or Procurement Instrument purchase.
				Evaluate Awarded Procurement Instrument or Supplemental Procurement Instrument	This process involves reviewing the terms and conditions of the procurement instrument to determine the appropriate actions.
				Generate Cancel Payment Request	Generates a cancel payment request to the Disbursing Officer because the payment contains invalid amount, appropriation, or payee.
				Manage Scheduled Payments	This process involves holding approved payments until either the scheduled payment date or any other approved release date.
				Match Acceptance and Obligating Document	This process includes matching the acceptance evidence and the obligating document. Payment requests with improper documentation will be returned to the originating source as a result of the two-way match.
				Match Billing Document and IGT Order	This is a new IGT process created when commercial and IGT were split during the BEA 9.0 P2P development period. It does not have a definition yet.
				Match Billing Document, IGT Order, and Evidence of Goods or Services Rendered	This is a new IGT process created when commercial and IGT were split during the BEA 9.0 P2P development period. It does not have a definition yet.
				Match Obligating Document, Acceptance and Payment Request	This process applies the matching rules for transactions requiring a three-way match. This process includes comparing the payment request to the acceptance evidence and the obligating document. Payment requests with improper documentation will be returned to the originating source as a result of the three-way match.
				Match Payment Request and Obligating Document	This process receives and matches the payment request including any required government approvals and obligating document to determine entitlements due to the vendor. Payment requests with improper documentation will be returned to the originating source as a result of the two-way match.
				Prepare Certified Business Partner Payment	This process involves the preparation of the Certified Business Partner Payment which is sent to Disbursing after being certified by a Certifying Officer in accordance with the Certifying Officer's Legislation. At this point the funds balance within the General Ledger is checked to verify the availability of funds. For payments against a case implemented in the Foreign Military Sales Trust Fund, the payment is not released to Disbursing without Expenditure Authority. The Electronic Funds Transfer information for the vendor, or other party owed by the Government, is also included in the Certified Business Partner Payment, if applicable.
				Process Additional Accounts Payable Information	This process collects the additional accounts payable information needed to send to the Disbursing Officer in order to complete and ensure proper processing of the accounts payable or liability for payment.
				Process Advice of Payment Request	This process generates a note outlining the details of a payment to the vendor, or other party owed by the government.
				Process Cancel Payment	This is the interaction with suppliers to cancel payment.
				Process Cancel Payment Request Returned	Response to a returned cancellation request.
				Process Contract Clauses	This process includes verifying the payment request against the FAR based contract to determine any adjustments based on contract clauses (i.e., contract holdbacks) and creates new accounts as needed.
				Process Pre Payment Information	Notify the seller that a prepayment has been made before goods and/or services are received.
				Process Refund	This process generates and sends a refund request to the supplier for a refund payment due to DoD because of overpayment or erroneous payment.
				Process Rejected Ready to Pay File	This is the reprocessing of a rejected Ready to Pay File.
				Process Returned Payment Notice	This is the reprocessing and reissuing of a payment that has been returned for several reasons. In the case of check payments, this could be due to improper mailing address information or perhaps a deceased payee. In the case of Electronic File Transfer payments, this could be due to improper ABA routing number, improper account number or payment being rejected by the recipient.
				Process Stop Payment Notification	This is the interaction with suppliers to stop payment.
				Schedule Payment	This process schedules a payment date within the constraints of the Prompt Payment Act. Any approved adjustments to the payment are sent to Accounting to updated accounts payable balance and general ledger as appropriate.
				Summarize Transaction Detail	This process evaluates all transactions in the monitor payment portion of the Entitlement process and provides a summarized balance of accounts needed for administering the procurement instrument.
		Manage Receivables	The Manage Receivables process includes recognizing and recording a claim to cash or other assets against other entities, either based on legal provisions, such as a payment due date, or goods tendered or services rendered and debts due to the Department of Defense, within a specified accounting period. The management of receivables is the collection of amounts due to include administrative fee, interest, and penalties. The process also includes aging of receivables, write-offs, and debt adjudication.
				Analyze Accounts Receivable	Analyze receivable request to identify receivable type and associate the receivable event to a reimbursable agreement if applicable. Determine the type of revenue (exchange or non-exchange) for the receivable. Check for advances against this receivable.
				Calculate Associated Revenue	Revenue is calculated based on sales from goods and services provided by DoD to internal and or external customers.
				Capture Accounts Receivable Information	Capture information that includes amount, debtor, customer, type of revenue (exchange or non-exchange), trading partner, type of goods or services provided, smart code, and other information required to establish a receivable. For trade receivables this includes importer account code, date of release, etc. If interest, administrative fees, or penalties have been applied to the receivable track amounts separately and total with receivable balance. The additional information needed for Intragovernmental Payment and Collection is to include, Treasury account symbol.
				Confirm Billing	If a billing is required against an outstanding receivable the billing amounts and associated dates must be confirmed prior to requesting the generation of a bill.
				Determine Billing Requirements	Determine the billing requirements using the customer information and receivable data to determine whether a bill should be generated. If a bill is to be generated, then determine the billing method and the billing medium (e.g. Statement Billing, Monthly Bill, or Coupon Billing).
				Establish Customer Information	Establish customer record or update customer table to customer's attributes and preferences.
				Establish Receivable	Transform the interpreted receivable information into a recorded receivable record. The data within the receivable record will generate the details for the subsidiary ledger. Processes and procedures that details the core processes applicable to establishing the receivable to include verifying, reviewing and capturing, receivable and vendor information, performing calculations, and generating bill.
				Generate Billing Document	Generate demand for payment that includes bill number, account number, debtor information, amount owed, payment terms and conditions (including the remittance instructions) and payment due date. Use the established receivable and billing options to generate the bill also includes consolidated billing and statement billing.
				Generate Interfund Billing	The Interfund Billing process generates a credit to the selling appropriation or fund. This is generated by the seller or the entity that owns the material and charges the purchasing appropriation or fund or entity buying the material.
				Generate Offsetting Receivable Liability Pro Forma Entries	These pro forma entries reflect recording of unearned revenue along with other financial information needed to post and update to the General Ledger. Updating the General Ledger includes reflecting the result of the operational event as debit and credit entries to both proprietary and budgetary GL accounts.
				Generate Pro Forma Entries for Transfer of Accounts Receivable	Generating transfer of accounts receivable pro forma entries consists of using business information pertaining to the transfer in and transfer out of accounts receivable without reimbursement captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Receivable Pro Forma Entries	This pro forma entries reflects all receivable data that has been processed along with other financial information needed to post and update to the General Ledger. Updating the General Ledger includes reflecting the result of the operational event as debit and credit entries to both proprietary and budgetary General Ledger accounts.
				Identify Eligible Receivables	Identify legally enforceable public debts that are eligible for referral for collection.
				Liquidate Outstanding Liability Balance	Liquidate outstanding liability balance such as an advance, deferred credit, and/or previously recorded unearned revenue to determine the actual amount of the receivable.
				Maintain Accounts Receivable Balance and Information	Maintain Accounts Receivable balances. This is a recurring process of updates, liquidating events and other adjustments necessary to maintain the life cycle of accounts receivable. Examples can include: assessments of late payment, interest, assessments of penalties, assessments of Administrative costs, application of collections on delinquent debts, and adjustments due to delinquent debts. Statuses change due to dunning referral date, the passage of time (from current to delinquent), and events that change a delinquency status (e.g., bankruptcy, referral, etc.).
				Match to Outstanding Liability Balance	Check for advances (previously recorded unearned revenue) against this receivable event amount.
				Perform Accounts Receivable Aging	Perform Accounts Receivable Aging to determine outstanding delinquent debts. This process step allows DoD to monitor outstanding receivables by providing details related to receivable balances in each debt age category (e.g., Current, 30, 60, 90, 120, >120).
				Perform Accounts Receivable Reporting	Perform accounts receivable reporting includes the management of the customer file maintenance, billing, collection, tracking, and reporting while ensuring compliance with DoD and Federal laws, regulations, and policies. This process step provides DoD with the ability to monitor outstanding receivables, assess billing and collection efforts, support customer file maintenance, create bills, process collections, and monitor outstanding debt.
				Prepare Reimbursable Bill	Prepare manual reimbursable bill when an automated billing procedures cannot be used for transactions within Department of Defense and other federal agencies.
				Receive and Validate Request for Billing	This process determines the accuracy of the billing request. The billing request must have a valid receivable data to generate the appropriate payment request to the customer as a result of goods tendered, services rendered, or other adjustments (e.g. requested refunds).
				Reject Accounts Receivable	Return request for accounts receivable to applicable functional area for additional information/authorization.
				Reject Request for Billing	Return request for billing to applicable functional area for additional information or authorization which may include order or contract and evidence of performance.
				Send Request for Bill	Transmit receivable and customer information to the Department of Defense Function Area (e.g. Billing Department) for billing generation.
				Validate Customer Information	Review receivable request to determine if customer information exists in the customer database. If it does not exist establish customer information.
Manage General Ledger Transactions	The Manage General Ledger Transactions process encompasses posting of financial events (transactions) to the fiduciary and budgetary U.S. Standard General Ledger (USSGL) accounts, e.g., assets, liabilities, fund balances, revenues and expenses associated with the recording of federal funds and expenditure of same federal funds such as appropriations, Working Capital funds, and Trust funds. Process includes compliance with Generally Accepted Accounting Principles and applicable Federal standards (FASAB, Treasury, OMB, GAO, etc.). The process also includes the Year-end closing procedures. The process also includes the review and reconciliation of the subsidiary ledgers to the corresponding USSGL account.
		Manage Execution Fund Account	This process includes establishing an initial appropriation fund balance for each program and decrementing the amount of available funds as spending activity occurs. This process allows for funds control validation prior to approval of commitments, obligations, supply chain entitlements, and expenditures. The process supports the Commitment and Obligation of the funds requested from other activities. Commitments, obligations, entitlements, and expenditures would decrease the available fund balance.
				Certify Funds	The Comptroller or Treasurer certifies that sufficient fund balances exist in the US Treasury for any grouping of authorized expenditure transactions to be submitted for Treasury processing. Accounting for the authorized and confirmed Treasury processed transactions are posted to the general ledger accounts at each stage of authorized expenditure request, obligation, good/services delivery, payable validation/authorization, disbursement and Treasury confirmation.
				Establish Funds Control	A PFD represents the allocation of budget authority to designated entities and/or functions accountable for resource management; Allocation of an apportionment occurs in the form of allotments, sub-allotments and allocated budget authority to fund operations at varying lower levels of accountability. These allocated amounts represent the expenditure limits for the allocation recipients, i.e., expenditure transactions that include amounts that cause the allocated balance to be exceeded are rejected or suspended until sufficient budget authorization is available or the transaction cancelled.
				Generate Commitment and Obligation Pro Forma Entries	Generating commitment and obligation pro forma entries consists of using business information pertaining to the recording of current year commitments and obligations without an advance captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Funds Status Report	Generate Funds Status Report to support the tracking and management of budget authority.
				Perform Status of Funds Reconciliation	Perform status of funds reconciliation is required to support the management of funds available for commitments and obligations. It also provides information necessary for internal decision-making on how funds were spent throughout a specific accounting period (e.g. fiscal month and fiscal year).
				Review Funding Request	This process involves the review of a request for expenditure authority needed to commit budget authority to finance a business transaction, or alternatively to cancel a previously approved request.
				Verify Funds Availability	This process involves the review of fund (budget authority) balances available for expenditure at a point in time and at a specified level of expenditure authority within an organization. The structuring of allocated budget authority can be aggregated from the lowest to highest levels of accountability to provide funding for a specified organization entity operation, program activity, budget line-item or budget activity assigned the necessary amount of budget authority.
		Manage Financial Management Policy	This process includes the creation, maintenance and dissemination of policies, requirements and directives governing the processing of financial transactions, performance of financial management activities and maintenance and application of financial data, accounts and classification structures. This process includes the integration of external guidance (i.e. impact analysis of new regulations, revision of existing guidance and generation of new processes).
				Assess Requirement	When notification is received of an updated requirement, the accounting policy office must assess the requirement to determine what implementation options are best suited to the requirement.
				Determine Implementation Options	Identify approach that will be used to apply the submitted requirements to the new policy or existing policy.
				Develop Proposal	Develop proposal that outlines the implementation approach for the new policy or changes to the existing policy.
				Establish Effective and Posting Date of Change	Establish the effective and posting date of the new policy or changes to the existing policy.
				Interpret Requirements	Reviews the content of the requirements to determine the proposal path and any required actions necessary to process the request for the new policy.
				Prepare Request for Control Board Approval	Obtain control board approval for the new financial management request. This approval needs to be obtained before implementation.
				Process Policy Changes	Define new or updated accounting policies based on the requirements that were approved by the Control Board. This process also includes relevant coordination within the Department of Defense.
				Review Control Board Approval	Reviews approval from the Control Board for the new policy or changes to the existing policy.
				Send Approved Notification	The proposal for the new policy or changes to the existing policy has been approved. Send notification of Approve status to the reporting entity.
				Send Change Disposition	The proposal for the new policy or changes to the existing policy has been denied. Send notification of Unapproved status to the reporting entity.
				Send Tabled Notification	The proposal has been tabled for re-examine. Send notification of 'Tabled' status to the reporting entity.
				Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and Calendar	Define new or updated general ledger accounts, SFIS attributes, pro forma entries, or calendar updates based on the requirements that were approved by the Control Board. This process also includes relevant coordination within the Department of Defense.
		Post to General Ledger	The Post to General Ledger Process involves the capturing, summarizing and posting of the financial impact of business events. The core steps performed within this process include capturing the business event, generating the general ledger transaction and posting the transaction.
				Apply Prior Period Adjustment	Apply the prior period adjustments associated with a correction of an error or change in accounting principle reported in a prior period as communicated through a specific transaction type and specific set of delineating data attributes.
				Capture Pro Forma Entries	Capture the pro forma entries that records the debit and credit affects to proprietary, budgetary, or memorandum general ledger accounts associated with a specific business event as communicated through a specific transaction type and specific set of delineating data attributes.
				Generate Fiduciary Net Asset Pro Forma Entries	Generating fiduciary net asset pro forma entries consists of using business information pertaining to contributions, withdrawals and distributions that directly impact beneficiary equity, as well as fiduciary inflows and outflows captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate General Ledger Transactions	Transform the Recordable Business Transaction Information into a general ledger transaction. This is accomplished by assigning the Pro Forma entries to the business transaction and populating the attributes and assigning the accounting period and a posting date. This is accomplished by posting the pro forma entries, smart code, and attributes.
				Generate Pro Forma Entries for Inventory and General Property, Plant & Equipment	Generating inventory and general property, plant and equipment pro forma entries consists of using business information pertaining to the purchase, sale or disposition, transfer, reclassification and adjustment, including the recognition of gain or loss, depreciation, amortization, and depletion captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Perform Period End Closing	Record preclosing and closing debit and credit transactions for proprietary, budgetary and memorandum accounts as part of the current yearend closing process for each general ledger account.
				Post General Ledger Transactions	Record the financial impact of the transaction and required attributes needed for the general ledger balances.
		Record Loans and Grants	This process records the financial impact of business events related to the award, origination, performance, payment, collection and closeout of direct loans, loan guarantees and grants.
Perform Budget Planning and Formulation	Perform Budget Planning and Formulation is the process of preparing the Budget Estimate Submission (BES) or Budget Change Proposals (BCP). Perform Budget Planning and Formulation is also the process of using the programs and fiscal guidance contained in the approved Program Objectives Memorandum (POM) as adjusted by the Program Decision Memorandum (PDM). The BES or BCP are then used to develop resource alternatives that are articulated in a series of Program Budget Decisions (PBDs) which in-turn are used to develop the President's Budget Submission. The President's Budget Submission then goes through hearing reviews, testimony, and revisions (i.e., the markup process) where upon authorizations and appropriations are agreed to and signed into law.
		Perform Budgeting	The Perform Budget provides a platform for a detailed review of program's pricing, phasing, and overall capability to be executed on time and within budget. The budgeting process addresses the years to be justified in the President's Budget and provides a forum to develop the Secretary's budget position. Budgeting also prepares the programs to be developed into appropriations. This diagram includes the development of budget guidance, review of component's budget proposals, and the budget hearing review between OSD, OMB, and the components. This diagram also includes the negotiation of top-line passback information from the OMB to ensure consistency with the President's Management Agenda.
				Collect Budget Information	Collect budget information submitted by the components that contains the budget estimate for OSD's review before submission in the President's Budget.
				Compile Budget Decision	Incorporating the detailed justification materials, DoD's budget submission for Presidential Budget and the Future Years Defense Program to compile the budget decision.
				Conduct Deliberation Meeting with OMB	Conduct deliberation meeting with OMB regarding the passback that includes recommended changes to DoD's proposed budget for inclusion in the Presidents Budget. This process also includes assessing the department's capability in meeting the objectives with the recommended changes to the budget from the OMB.
				Conduct OSD and OMB Budget Review	Conduct OSD/OMB budget review to have an open forum for deliberation on key budget issues within DoD and across all organizations, review of budget submission that conforms with legal and regulatory guidance on budgetary resources, and review of budget submission that is well justified and balances mission requirements with available resources.
				Consolidate Budget Change Proposals	During an Off-Year Budget Change Proposals are collect by OSD from the components and consolidated.
				Consolidate Budget Estimate Submissions	Consolidate budget estimate submissions during the On Year budget planning and submission.
				Create Work Schedule	At the beginning of each budget formulation cycle a budget work schedule is created to show the dates to be used for planning the various phases of the formulation process by the components.
				Document Passback Final Decision	Document the passback final decision that represents the agreement between OSD and OMB on the final DoD's budget for inclusion to the President's Budget submission. This decision will be incorporated in a new Program Budget Decision or other budget decision memorandum. The decision should reflect result of the following activities: Agreement on the deliberation on key issues within DoD and across all organizations; Realignment of resources from marginal or overpriced programs to cover shortfalls in higher priority programs; and results of negotiation with OMB on top-line considerations.
				Evaluate Budget Data	Evaluate budget data to ensure consistency and compliance with the budget planning guidance issued by the OSD Comptroller.
				Generate Budget Decisions	Generate a budget decision document to reflect the decisions of the SECDEF as to what appropriate program and funding to be included in the annual defense budget request which, in turn, is included in the President's Budget.
				Generate Draft Budget Decision	Generate draft budget decision that represents preliminary decision on the component's budget proposals.
				Integrate Program Decision Memorandum	This process is the integration of the Program Decision Memorandum to assist in the preparation of DoD's Budget for Presidential Submission.
				Integrate Program Work Schedule	Integrate program into the work schedule to be submitted to the components.
				Issue Budget Planning Memorandum	Issue guidance memorandum to provide specialized instructions such as program basis for the estimates, key assumptions to be used, and special supporting material requirements. Included in this guidance will be budget material due dates and instructions for preparing estimates for the prior year (PY), current year (CY), budget years BY1, and BY2 (in the biennial budget year), and the outyears.
				Prepare DoD's Initial President's Budget Submission	Prepare DoD's budget for inclusion to the President's Budget. This includes the adjusted Program Objective Memorandum (POM) and Budget Estimate Submission (BES) for the DoD Future Years Defense Program addressing major defense budget issues. Off-year, the DoD set of fully resourced changes to the program and budget submission in the off-years of the Planning, Programming, Budgeting, and Execution process. This comprises both Program Change Proposals (PCPs) and Budget Change Proposals (BCPs) for the off-years. BCPs cover fact of life changes (e.g. cost increases, schedule delays, management reform savings, and workload changes) and changes resulting from Congressional actions.
				Prepare DoD's Response to Passback	Prepare the DoD's passback response to include comments and feedback from the military services and defense agencies on the issues or inquiries raised during the OMB/OSD budget hearing review.
				Review Budget Reclama	Receive components response to the preliminary budget decisions. This reclama contains the component's position to the initial budget decision.
				Review Passback Information	Review passback information from OMB. Passback information includes recommended changes that could be based on the outyear policy and baseline estimates that must be consistent with economic assumptions (e.g. inflation).
		Support Congressional Budget Review	This process describes the roles and responsibilities of the department in the congressional hearing budget review. At this process, the department will have the opportunity to present their testimony and additional information concerning their budget proposal.
				Consolidate Appeal Materials	After receiving Appeals Materials from the components the information is consolidated into one item which sets for the Department's position on the most significant programs/items impacted by congressional actions.
				Develop Appeal Submission Instructions	If an appeal is required instructions for the appeal submission process are prepared by OSD to be distributed to the components.
				Prepare Testimony	This is the preparation of testimony to respond back to the Congressional Inquiries.
				Review Congressional Inquiries	After receiving congressional inquiries which include request for supplemental budget documentation, testimony, appeal materials and witnesses the inquiries are reviewed by the comptroller.
				Review Detail Budget Justification Material	This is the process of reviewing the updated Detailed Justification Materials and identifying additional requirements for information.
				Submit Justification Material	This is the activity of submitting to Congress the updated detailed justification material for review.
				Support Congressional Budget Hearing	This is an ongoing coordinating effort by both OMB and DoD in response to authorization and appropriation committees conducting hearings during the budget review.
		Track Congressional Actions	This process occurs between the time the President's Budget is submitted to Congress and the time that appropriations are enacted. This process also captures the markups and markdowns as result of the budget negotiation between the Congress, DoD, and OMB.
				Capture Congressional Enactment	The Comptroller captures the Congressional enactment of deferral and rescission information. The enactment provisions provide information to support determination of the degree of compliance of the Act to the Impoundment Act.
				Generate Congressional Tracking Report	In this process, a report documenting the changes at the line item level for all unexpired years is generated by the Comptroller. This includes supplemental appropriations and rescissions, spreads of Congressional undistributed adjustments, general provisions, below threshold reprogramming, and actions required by other laws.
				Review Congressional Reports	Congressional actions included in the Tracking Report are reviewed and evaluated for the purpose of responding properly to Congressional inquiries, determining the actions or non-actions to be formulated and incorporated into DoD budget requests and/or justifications, and determining and preparing adequately for forthcoming enactment and distribution of budget authority within the Components and Agencies.
				Spread General Provisions	General provisions of an Appropriation Act, and NDAA Authorization Actions taken that are associated to the Acts, can involve several Components and/or Agencies. These provisions and authorizations are aligned with and designated to the specific Components involved by the OSD(C) and/or Component Comptroller. The process is known as "Spreading the Provisions
				Track Initial Congressional Actions	Published congressional actions based on pre-submittal authorizations, points of interest and budget request reviews are tracked beginning with the drafting of Component budget requests (BES), assembly of BES into the DoD budget submission and continuing through Congressional enactment of funding legislation, e.g., appropriation acts. The tracking is represented in the Congressional Tracking Report used to report and act on the status of decisions and resolutions made throughout the process.
Perform Executive Level Planning	Perform Executive Level Planning is the process of reviewing the national military and national security strategies, developing the Department's Strategic Management Plan through the alignment of the nation's priorities to the strategic goals, objectives, measures, and initiatives.
Perform Programming	Perform Programming is the process of using planning decisions, programming guidance, and congressional guidance for development of a detailed allocation of resources. Available resources are matched against requirements to develop the Program Objective Memorandum (POM) . POM reviewed along with other alternatives which address significant programmatic issues, such as airlift capacity, readiness, or modernization issues to create the Program Decision Memorandum (PDM).
				Collect Program Information	Collect the program information that contains the components program proposals. This information is incorporated in a Program Objective Memorandum (POM) that includes the analysis of missions, objectives, alternative methods to accomplish objectives, and allocation of resources.
				Compile Issue Books	Compile Issue books to capture the single page narratives that contains all the issues identified and documented in the Issue Papers during the program review.
				Compile Program Information	Compile program information consists of Operations and Maintenance TOA, Procurement TOA data, RDT&E TOA data and Military Construction TOA data which are used to update the FYDP.
				Consolidate Program Change Proposal	Consolidate Program Change Proposal that the services and defense agencies submit during the odd-numbered Off Budget years.
				Consolidate Program Objective Memorandum	Consolidate Program Objective Memorandum that the services and defense agencies submit during the even-numbered On-Budget years. In addition to the current budget year, the Program Objectives Memorandum is a seven-year plan that is organized within program categories, such as conventional forces or special operations; and by type of resource, such as funding or manpower.
				Coordinate Programmatic Issues	Coordinate issues identified during the POM review to explore alternatives and resolve issues. This coordination includes communication between OSD and other stakeholders (e.g. Components).
				Determine Resource Implications	Determine resource implications to assess the capabilities of the programs in executing approved strategies and policies.
				Develop Fiscal and Program Guidance	Develop fiscal and program guidance to provide fiscal constraints that must be observed by DoD Components in the formulation of force structures and by the Office of the Secretary of Defense (OSD) and joint staff in reviewing proposed programs.
				Evaluate Program Information	Evaluate program information to ensure consistency and compliance with the fiscal guidance, joint programming guidance, and technical programming guidance.
				Evaluate Strategic Goals	Evaluate strategic goals to analyze, evaluate, and provide alternative plans, programs, and budgets for DoD's objectives, projected threats, allied contributions, estimated costs, and resource constraints. This information is also used for synthesizing strategic documents and prioritizing programming.
				Generate Program Decision Memorandum	Generate Program Decision Memorandum to formally document the directives from the Deputy and Secretary of Defense on issues raised during POM review.
				Identify Programmatic Issues	Identify programmatic issues to be incorporated in an issue paper and compiled into an issue book.
				Incorporate Joint Chief of Staff Feedback	Incorporate the Joint Staff feedback and analysis on the program proposals from the components.
				Publish Fiscal and Program Guidance	Publish fiscal and program guidance to be utilized by the components in developing and submitting their Program Objective Memorandums.
Perform Reporting	This activity includes receiving financial and management reporting requirements, preparing the information product, and distributing the finished product to the requestor. The activity distributes information in a specified format for analysis and decision-making. This activity routinely involves summarizing and clearly communicating information collected through various means and provides output results based on specified reporting requirements such as format, frequency and type.
				Analyze Audit Comments	Analyze the comments from audit function after their review of the draft period end or on demand financial statement to evaluate accuracy, financial risk, or cost reasonableness.
				Analyze Draft Period End or On Demand Financial Statement	Analysis of draft period end or on-demand financial statements includes additional analysis to identify any misstatements that require modification or adjustment of financial information, narrative, or footnotes.
				Analyze Proposed Audit Adjustment	Analyze the proposed audit adjustments to determine concurrence and required actions.
				Analyze Unapproved Trial Balance	Analyze trial balance to identify any anomalies (out of balance, errors).
				Approve Trial Balance	Approve and or Certify the Trial Balance with the accumulation of all financial and accounting transactions captured in general ledger and subsidiary ledger accounts. The US Standard General Ledger is the structure used in posting the Trial Balance and also includes subsidiary ledgers.
				Assemble Certified Financial Statement Package	Prepare certified financial statement package that contains financial statements, external audit reports, and management representations.
				Capture Financial Transaction Report	The accounting office sends a request for Transaction Report from Department management to generate a financial report. This request might be a regular period-end financial report or an on-demand financial report.
				Coordinate Draft Period End or On Demand Financial Statement to Audit Function	Coordinate draft financial statements to the audit community for review and analysis on the statement's accuracy, financial risk, or cost reasonableness.
				Create Anomaly Explanation	Provide a detailed explanation along with supporting documentation of anomalies discovered from financial information received from reconciling disbursements, deposits, receipts, and undisbursed expenditures.
				Create Draft Period End or On Demand Financial Statement	Draft period end or on demand financial statements are created after closing entries have been processed, initial identified anomalies resolved, the trial balance approved, and financial statement eliminations have been performed. Draft period-end financial statements will include Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary Resources, Statement of Financing, and Statement of Custodial Activity. Draft on demand financial statements may include all of the previously listed financial statement or a subset identified by management. The draft period end or on-demand financial statements are then analyzed and provided to management and auditors for review.
				Create Financial Statement Level Adjustment	Create financial statement level adjustments only for those items that cannot be resolved within source systems owned by functional areas and or components. Full supporting documentation is required for the financial statement level adjustment.
				Create Management Representations	Receive required management representations (from DoD management responsible for the statements) regarding financial statement content.
				Document Identified Corrections	Document the financial statement level adjustments for financial reporting line items only and not the actual general ledger accounts.
				Evaluate Report	Evaluate report request to identify the reporting period, type of report, and level of reporting activities.
				Generate Correcting Pro Forma Entries	Generating correcting pro forma entries consists of using business information pertaining to anomaly corrections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Final Unapproved Trial Balance	Generate final unapproved Trial Balance that includes closing transactions posted for financial report level review, analysis, and reconciliation.
				Generate Financial Reports	This process step generates the appropriate general ledger account balances report, financial statements, and other financial reports as required to meet the internal and external financial reporting requirements.
				Generate Other Financial Reports	This process step generates financial reports that are not contained in Financial Statements.
				Incorporate Annual Performance Report into Financial Statement Package	Receive DoD's annual GPRA performance report for the DoD's performance information that includes the Department's strategic plan, objectives, annual performance goals, and annual performance results for a specific fiscal year in accordance with the Government Performance and Results Act. This information will be combined with the financial statements and footnotes to prepare the DoD's Performance and Accountability Report.
				Investigate Anomalies	Identify and analyze the trial balance anomalies to determine the required correcting business event.
				Perform Required Financial Statement Eliminations	Document identified balances resulting from intraagency transactions that should be eliminated during the financial statement consolidation process.
				Prepare Final Period End or On Demand Financial Statement	Final period end or on-demand financial statements are created after closing entries have been processed, initial identified anomalies resolved, the trial balance approved, financial statement eliminations have been performed and audit reviews and feedback have been incorporated on the Draft Period End or On Demand Financial Statement. The Final Period End or On Demand Financial Statement will include Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary Resources, Statement of Financing, and Statement of Custodial Activity. Final on-demand financial statements may include all of the previously listed financial statement or a subset identified by management. The final period end or on-demand financial statements are then analyzed and provided to management for review and certification.
				Prepare Initial Trial Balance	This process initiates preparation of the initial trial balance to include closing transactions posted and before financial report level review, analysis, reconciliation and adjustment.
				Release Approved and or Certified Financial Statements	Release the approved and/or certified financial statement package for incorporation of Annual Performance Report if necessary.
				Release Financial Statements	Release and publish the completed Financial Statement Package.
				Request, Collect, and Analyze Narrative and or Footnote Information	This process requests detailed information, beyond what is captured within the general ledger and supporting subsidiary ledgers, that is used to build the financial statement narrative and supporting footnotes. It collects financial and non financial information to satisfy cost/performance requirements. Information requested includes as much detail as possible: purpose, objective, originating organization, description of request, priority, deadline, one time or recurring, specific exceptions or considerations, and output parameters (format, delivery instructions, and frequency). The information is required to provide details, support specific line items or other assertions contained within the financial statement. For example, the Property, Plant, and Equipment line item on the financial statements is supported by additional footnote information providing specific asset account balances related to the types of equipment that make up the line item. Once the process receives all of the narrative information required to clarify financial report balances and satisfy financial statement footnote disclosure requirements, it is then incorporated to the Draft Period End or On Demand Financial Statement.
				Review and Certify Financial Statement	Once the Final Period End or On Demand Financial Statement is prepared it must be reviewed and certified by DoD management to ensure it fairly represents the results of DoD business operations in all material respects.
Perform Treasury Operations	The Perform Treasury Operations process includes the execution of disbursements and collections, and all related Treasury reporting. The process also includes replacement of financial instruments for use by the Department of Defense. This process also includes cash management and the management of securities held for the production of investment revenues, net of premiums and discounts. The process also includes reconciling Fund Balance With Treasury (FBWT) transactions with Treasury information to assure proper and timely posting of the undistributed disbursements and collections.
		Manage Collections	The Collect process includes the activity of receiving and recording cash or cash like instruments to liquidate an open receivable, exchange for goods, a prepayment prior to delivering goods or performing services, or collection side of a transfer between fund symbols.
				Add Voucher to Collection Voucher Control Log	Add voucher to the collection voucher control log that summarizes daily collections, identifies payment mode (check, cash, Electronic File Transfer), and assures all voucher numbers are accounted for. Ensures all collection vouchers are entered in the accountability records. Disbursing officer should require that the log be prepared daily by each functional area and/or branch disbursing office.
				Analyze Unidentified Collection Input	Review the given collection information and related supporting documentation to determine what additional information is needed to identify the collection and how the collection should be applied.
				Capture Collection Information	The accountant captures all collection information from the daily voucher log and collection vouchers and identifies the collection business event.
				Evaluate Whether Further Investigation Is Warranted	Review additional supporting collection documentation to determine if enough information exists to properly identify collection. If enough information exists, generate business event to post to appropriate account or reject back to functional area.
				Generate Pro Forma Entries for a Refund of An Advance	Generating refund of advance pro forma entries consists of using business information pertaining to refunds of an advance captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Advance Received Collection	Generating advance received collection pro forma entries consists of using business information pertaining to collections of advances received captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Billed Collection	Generating billed collection pro forma entries consists of using business information pertaining to collections against billings captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Clearing Account	Generating clearing account pro forma entries consists of using business information pertaining to clearing account transactions captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Deposit Account	Generating deposit account pro forma entries consists of using business information pertaining to deposit account transactions captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Donation	Generating donation pro forma entries consists of using business information pertaining to donations captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Investment Collection	Generating collection pro forma entries consists of using business information pertaining to investment collections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Previously Unidentified Billed Collection	Generating previously unidentified billed collection pro forma entries consists of using business information pertaining to previously unidentified billed collections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Previously Unidentified Clearing Account	Generating previously unidentified clearing account pro forma entries consists of using business information pertaining to unidentified clearing account transactions captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Previously Unidentified Investment Collection	Generating previously unidentified investment collection pro forma entries consists of using business information pertaining to previously unidentified investment collections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Previously Unidentified Refund of an Advance	Generating previously unidentified refund of an advance pro forma entries consists of using business information pertaining to previously unidentified refunds of an advance captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Previously Unidentified Revenue Collection	Generating previously unidentified revenue collection pro forma entries consists of using business information pertaining to previously unidentified revenue collections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Previously Unidentified Unbilled Collection	Generating previously unidentified unbilled collection pro forma entries consists of using business information pertaining to previously unidentified unbilled collections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Previously Unidentified Undeposited Account	Generating previously unidentified undeposited account pro forma entries consists of using business information pertaining to previously unidentified undeposited account collections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Revenue Collections	Generating pro forma entries consists of using business information pertaining to revenue collections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Unbilled Collection	Generating unbilled collection pro forma entries consists of using business information pertaining to unbilled collections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Undeposited Account	This Pro Forma Entry confirms the capture of undeposited account financial information needed to post and update to the General Ledger. Updating the General Ledger includes reflecting the result of the operational event as debit and credit entries to both proprietary and budgetary General Ledger accounts.
				Generate Pro Forma Entries for Unidentified Collection	Generating pro forma entries consists of using business information pertaining to unidentified collections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate ProForm Entries for Previously Unidentified Deposit Account Collection	Generating collection pro forma entries consists of using business information pertaining to previously unidentified deposit account collections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Prepare Advice of Collection	Prepare advice of collection to record the debit voucher information from the Financial Institution. Original collection information can be used as a reference to record the debit transaction to the appropriate appropriation.
				Prepare Deposit Ticket and Advice of Collection	Prepare a deposit ticket and other documentation to support the collection.
				Process Collection Voucher and Deposit	Process collection vouchers and deposits based on the type of collection and information received from Treasury, and assign the Collection Voucher Number to the transaction.
				Receive Cash Payment Receipts	Cash receipts are received from external or internal DoD customer by a person designated within the Disbursing Office to process all cash receipts.
				Receive Collection Receipts	This process involves receiving collection receipts and any supporting documentation related to remittance (i.e. copy of checks, demand letter, advise of payment documentation) from the business operations within DoD and from the Treasury to record collections for Intragovernmental transactions. This information is used in conjunction with deposit information to collect funds to the appropriate appropriation.
				Receive Debit Vouchers	This process receives the debit voucher that provides information on how to recover funds from returned checks which are not paid for any reason by the bank on which they are drawn. When a check is returned unpaid, the deposit ticket cannot be recalled, corrected, or resubmitted. The receiving bank prepares a debit voucher for the difference of the deposit amount. The accounts receivable and collection accounts will be adjusted upon receipt of an unpaid check and copies of the debit voucher from the receiving bank.
				Receive Other Receipts	Receive any receipts other than those included with a Debit Voucher or those that are a collection against an open receivable (established when goods or services were provided).
				Research Advice of Collection Information	Since no Advice of Collection was provided, the disbursing officer must research documentation to support the collection. This may include interaction with the supply chain entitlement activity or other functional areas /components.
				Research Debit Voucher Information	Retrieve the collection back up and identify appropriation to which fund should be debited. This information is associated with the debit vouchers debiting a disbursing activity. (This information includes agency location code, amount, date and the debit voucher number).
				Update Receivable Information	Based on information from the applicable pro forma entries collection information, payment history and remittances are distributed to applicable maintain accounts receivable balances for update.
				Validate Cash Payment Receipts	Cash receipts are reviewed for accuracy and compliance to Treasury guidelines for cash receipts received and processed outside Treasury. The receipts are validated and vouchered and forwarded to disbursing officer for final approval.
				Validate Other Receipts Information	Other receipts are reviewed to ensure that appropriate collection documentation is attached.
				Validate Receipt Information	Validate collection receipts for proper authorization, completeness, and accuracy. Also, ensure that the accounting classification is valid and accurate.
				Validate Refund Receipt Information	Refunds collected for overpayments or erroneous payments are processed and validated for processing by the disbursing office.
				Validate Reimbursable Receipt Information	Reimbursements are intragovernmental debts collected for services performed or materials sold between federal agencies or internal DoD components. The reimbursable receipt is reviewed to determine if it is a valid receipt with appropriate collection documentation attached.
		Manage Disbursements	Manage Disbursements supports all activities necessary to execute the payment process for transactions that have been authorized for payment. Activities within this process include, but are not limited to, payment groupings, the application of credit offsets, the generation of check and EFT ready to pay files, the certification of payment files, the confirmation and cancellation of payment files, payment cancellation with and without re-issuances, and payment remittance notifications. All activities within this process are performed in accordance with federal payment regulations including the Prompt Payment Act.
				Cancel Payment	Once a Cancel Payment Request is determined to be valid and a specific payment is determined to not yet been disbursed, printed, or mailed the payment can be cancelled. Cancelling the payment includes stopping the payment process, retaining all documentation associated with the previous payment processing, updating the disbursing log to reflect the cancellation, and communicating the cancellation to the entitlement office.
				Convert United States Dollar Equivalent to Foreign Equivalent	Financial events involving a monetary unit different from the currency in the primary economic environment (functional currency) of a (1) federal department or (2) component operating unit of a federal department. Gains or losses resulting from the settlement of foreign currency receivables or payables shall be included in the results of operation for the period when settlement occurs. (Source: GAO 02-248G).
				Create Check Print File	Check Information may be consolidated according to payee and scheduled payment date so that a consolidated check is provided to the payee.
				Create Electronic Fund Transfer File	Electronic Fund Transfer Information may be consolidated according to payee and scheduled payment date so that a consolidated Electronic File Transfer transaction is provided to the payee.
				Create Wire Transfer File	Wire Transfer Information may be consolidated according to payee and scheduled payment date so that a consolidated Wire Transfer transaction is provided to the payee.
				Disburse Cash	Process the issuance of cash based on the disbursement amount.
				Distribute Payment	Check payments are sent to the Federal Clearinghouse according to the scheduled disbursement date. The Federal Clearinghouse then sends the check and supporting information to the payee.
				Generate Disbursement In-Transit Pro Forma Entries	Disbursements that have been processed by the DoD but not yet confirmed by Treasury must be posted to a Disbursement In-Transit general ledger account. Based on information generated during the disbursing process, the Generate Disbursement In-Transit Pro Forma Entries process defines the specific debit and credit effect to the general ledger that must be recorded.
				Generate Disbursement Pro Forma Entries	Generating disbursement pro forma entries consists of using business information pertaining to disbursements captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pre Payment Pro Forma Entries	Generate pre payment pro forma entries to record an expense that was paid in advance. These pro forma entries consist of using business information pertaining to prepaid expense captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Generate Pro Forma Entries for Adjustments to Paid Delivered Orders	Generating adjustments to paid delivered orders pro forma entries consists of using business information pertaining to upward and downward adjustments to disbursements captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Issue Cancel Payment Notice	Once a payment has been cancelled, the supply chain entitlement function must be notified so they can determine whether the cancelled payment must be re-processed.
				Match Check Number to the Voucher	Once the check is generated, it must be matched against the appropriate disbursing voucher to determine that all information (amount, payee, invoice) is correct.
				Obtain Payee's Signature	Payee must sign certified cash voucher upon receipt of cash payment from cashier.
				Prepare Paid Disbursement Voucher	Prepare documentation which supports that payments have been disbursed, including a copy of payment voucher, copies of invoices, check stub, if applicable. The Paid Disbursement Voucher supports updating the general ledger and managing execution with the U.S. Treasury.
				Prepare Schedule of Cancelled Checks	A listing of all checks that must be cancelled and have not yet been mailed is prepared for transmission to the Federal Clearinghouse.
				Process Cash Payment	Verify cash disbursement voucher prior to disbursing cash to the payee. Also each voucher for payment must be marked to prevent duplication of payment.
				Process Intra-Governmental Payment and Collection	Intra-governmental payment and collection Information may be consolidated according to payee and scheduled payment date so that a consolidated transaction is provided to the payee.
				Reject Ready to Pay File Information	If Ready to Pay File is incomplete, the Disbursing Office must return the file to entitlement process for completion.
				Return Cancel Payment Request	Reject Cancel Payment Request and return to supply chain entitlement process if validation fails.
				Validate Cancel Payment Request Information	Determine whether the Cancel Payment Request contains all information necessary to specifically identify the payment to be cancelled, including payee, invoice number, and disbursing voucher number.
				Validate Ready to Pay File Information	Review Ready to Pay File information received from entitlement process (payee's information, methods of payment, currency, amount, and etc) for completeness. If not complete, reject the file and send it back to the entitlement.
		Manage Execution with Treasury	This process is the reconciliation of the Department of Defense balances with Treasury balances, including the monitoring of collections and disbursements. This process also includes reconciliation of Trading Partner and cash balances.
				Analyze Anomaly	Analyze discrepancies found when reconciling disbursements, deposits, undisbursed expenditure ledger accounts, and receipt ledger account to determine if further financial information will be needed.
				Capture Treasury Confirmation Data	Capture Treasury Confirmation data that includes collection or disbursement of items such as Cashlink, Fedwire, Intragovernmental Payment and Collections, Regional Finance Center Link, Foreign Payments, and Treasury Schedule of Cancelled Checks report (the report of all cancelled payment transactions, both checks and Electronic File Transfer).
				Capture Treasury Statements	Capture the Statement of Differences from the U.S. Treasury for comparison with the Department of Defense's Statement of Accountability, Statement of Transactions, and Trial Balance.
				Create Anomaly Explanation	Provide a detailed explanation along with supporting documentation of anomalies discovered from financial information received from reconciling disbursements, deposits, receipts, and undisbursed expenditures.
				Create Notification for Source of Incomplete Financial Information	If the general ledger information is not complete and certified, reject the financial information back to the DoD functional area for verification.
				Disseminate Treasury Collection Confirmation Data	Distribute collection confirmation data from the Treasury that identifies Deposit number, Confirmation Date, Deposit Amount, detailed information on Not Sufficient Fund checks, and etc. This is the distribution of data that is usable by the sub-ledger processes (collections, payments). This data distribution can be used by the sub-ledger processes (collections, payments).
				Disseminate Treasury Disbursement Confirmation Data	Distribute disbursement confirmation data from the Treasury that identifies Schedule number, Control totals, Confirm date, range of tracer numbers, payment medium, and detailed information on cancelled checks. This data distribution can be used by the sub-ledger processes (collections, payments).
				Document Results of Reconciliation	Document the results of the Department of Defense general ledger balances reconciliation with the Treasury's Fund Balance account, including elimination entries.
				Generate Correcting Pro Forma Entries	Generating correcting pro forma entries consists of using business information pertaining to anomaly corrections captured during operations to determine the appropriate general ledger account updates (debits or credits to proprietary, budgetary, or memorandum accounts).
				Interpret Treasury Confirmation Data	Determine whether this is a disbursement or collection confirmation. The data will be prepared for dissemination to the appropriate process.
				Reconcile Deposits	DoD reconciles the agency's reported deposits and debit vouchers transactions with Treasury Statement of Differences Deposit Transactions.
				Reconcile Disbursements	DoD reconciles the agency's reported disbursements and OPAC transactions with Treasury Statement of Differences Disbursing Transactions.
				Reconcile Receipt Account Ledger	Reconcile receipt transactions from the Treasury's Receipt Account Trial Balance to the Department of Defense current month and year-to-date receipt activity.
				Reconcile Undisbursed Expenditure Account Ledger	Reconcile the expenditure transactions from the Treasury's Undisbursed Appropriation Account Ledger, Undisbursed Appropriation Account Trial Balance, and Federal Accounting Central Trial Balance System II (FACTS II) to the Department of Defense Fund Balance with Treasury accounts.
				Send Statements of Accountability or Transactions or Trial Balance to Treasury	Once the details of individual transactions from the Statement of Accountability, Statement of Transactions, and Trial Balance have been verified as complete and certified, transmit the data to the Treasury to reconcile the Treasury Fund Balance against Department of Defense Fund Balance Account.
				Verify Information	DoD financial information received from each DoD functional area is verified to determine if the data is correct and can be used to compile the Statement of Accountability or Transactions or Trial Balance Statement.