FM Accounting Office 

Type - Operational Node
Description: This office is responsible for the following activities: (1) Performance Cost Modeling, which includes defining the models, populating and managing the models over time and analyzing the results of the cost models for both internal and external customers. (2) Accounts Receivable and associated revenue recognition, which includes establishing receivables and managing receivables over time (e.g. aging, collections, delinquency actions and write-offs). (3) Manage Liabilities, which includes establishing and liquidating Accounts Payable as well as validation of funds availability prior to incurring liabilities. Inherent in all these activities is the requirement to update DoD general ledger and any related subsidiary ledgers as a result of these activities. 
CBM Stakeholders: FM
 

Operational Node - Need Lines

Count:18
Need Lines
External - FM Accounting Office
FM Accounting Office - External
FM Accounting Office - FM Accounting Office
FM Accounting Office - FM Planning and Policy Office
FM Accounting Office - FM Program and Budget Office
FM Accounting Office - FM Reporting Office
FM Accounting Office - HRM
FM Accounting Office - MSSM
FM Accounting Office - RPILM
FM Accounting Office - WSLM
FM Commercial Entitlement Office - FM Accounting Office
FM Program and Budget Office - FM Accounting Office
FM Reporting Office - FM Accounting Office
FM Treasury Operations Office - FM Accounting Office
HRM - FM Accounting Office
MSSM - FM Accounting Office
RPILM - FM Accounting Office
WSLM - FM Accounting Office

Operational Node - Operational Activities

Count:11
Operational Activities
Define Cost Performance Model
Establish Accounts Receivable
Manage Accounts Receivable Balance
Manage Billing
Manage Delinquent Debt
Manage Execution Fund Account
Manage Liabilities
Perform Cost Performance Analysis
Populate Cost Performance Model
Post to General Ledger
Record Loans and Grants

Operational Node - Diagrams

Count:1
OV-2 Operational Resource Flow Description Diagrams
Financial Management Detail