Defense Financial Management Improvement Guidance
(Includes FFMIA Rules)

Rule Name Rule Description Primary Reference Rule Type Rule Indicator CBM(s) BPM Process(es)
Accounts _Payable _Maintain _and _Update _Payee _Information _001
 The system must have the functionality to submit payments for the following invoices and vouchers only after ACO approval:
1. Completion vouchers under cost-plus fixed-fee or other cost-reimbursement contracts. 2. Vouchers and invoices for termination costs under supplemental agreements unless the termination modification specifies the costs to be paid. 3. Completion vouchers under T&M and LH contracts. 4. Invoices for progress payments under fixed-price type contracts. 5. Vouchers and invoices where the contract requires approval by the ACO before payment. 6. Invoices for the release of "withhold" amounts previously instituted by the ACO. 7. Any payment request where a disbursing officer requires an ACO signature.		 DFMIR Mandatory FM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Accounts _Payable _Reporting _013
    		 To support the closeout process, the agency's single integrated financial management system must provide a receiving report containing a final indicator, with acceptance acknowledged by a designated agency official including:
    • contract number and all associated delivery order numbers or task order numbers (including modification number, if any); PO number (including modification number, if any); BPA number and all associated BPA call numbers (including modification number, if any);
    • date of receipt;
    • date of acceptance; and
    • final acceptance indicator.    		 FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Accounts _Payable _Reporting _014
    		 To support the closeout process, the agency's single integrated financial management system must access or provide evidence that the contractor's final invoice has been submitted. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

  • Monitor Payment

    		•
    Accounts _Payable _Reporting _015
    		 To support the closeout process, the agency's single integrated financial management system must provide evidence that a final invoice payment has taken place with the following:
    • final payment indicator (including any resolution of contract withholds);
    • invoice number; and
    • total amount paid.    		 FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

  • Monitor Payment

    		•
    Accounts _Payable _Reporting _016
    		 To support the closeout process, the agency's single integrated financial management system must provide where excess funds have been identified, provide the document number under which the funds were obligated, the amount of the de-obligation, and the date of the de-obligation. FFMIA Mandatory FM
    MSSM
  • Manage Execution Fund Account

  • Monitor Contract or Order Performance

    		•
    Accounts _Payable _Reporting _017
    		 To support the closeout process, the agency's single integrated financial management system should provide an accounting document number. FFMIA Value Added MSSM
  • Execute Contract Closeout

    		•
    Accounts _Payable _Reporting _018
    		 To support the closeout process, the agency's single integrated financial management system should enable electronic contracting, obligation of funds, approvals and signatures, and notification alerts for pending actions. FFMIA Value Added FM
    MSSM
  • Manage Execution Fund Account

  • Manage Sales and Procurement

    		•
    Accounts _Payable _Reporting _019
    		 Agency systems must maintain, store, and permit ready retrieval of financial information. The time frames for various parts of this requirement differ depending on the subject matter. The single integrated financial management system must be sufficiently flexible to retain and purge information consistent with varying record keeping requirements. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Accounts _Payable _Reporting _020
    		 Based on the report requirements established in the participation agreement with the network bank, reports of the merchant's plastic card activity will be made available electronically by the network bank to the participating DoD activity (merchant). The summary will detail dates of deposits, dollar amounts of deposits, number of transactions processed, adjustment charges, and chargebacks. This report shall be used to reconcile any differences which may occur between the report and entries into the accounting system. The report shall also be reconciled with the Cash Collection Voucher (Department of Defense (DD) Form 1131), submitted to the DO or DDO, and Standard Form (SF) 215 information posted in the Transaction Reporting System (TRS) and/or CA$HLINK II. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Execution with Treasury

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Acquired _Loan _Account _Status _Maintenance _001
    		 A guaranteed loan system must identify accounts that should be written-off. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Account _Status _Maintenance _002
    		 A guaranteed loan system must identify accounts for which collection is to be pursued. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Account _Status _Maintenance _003
    		 A guaranteed loan system must calculate outstanding balances for each loan account invoiced, including principal, interest, late charges, and other amounts due. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Account _Status _Maintenance _004
    		 A guaranteed loan system must identify loan accounts to be invoiced based on agency program invoicing criteria and loan account information. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Account _Status _Maintenance _005
    		 A guaranteed loan system must generate and transmit an invoice to each borrower. At a minimum, the invoice must include borrower ID, amount due, date due, the date after which the payment will be considered late, and the current balance. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Account _Status _Maintenance _006
    		 A guaranteed loan system must provide for automatic acceleration of delinquent installment payment notes based on an acceleration clause indicator. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Account _Status _Maintenance _007
    		 A guaranteed loan system must track and age receivables by type. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Account _Status _Maintenance _008
    		 A guaranteed loan system must provide an automated interface with the Core Financial System to record accrual of interest, administrative charges, and penalties for delinquent loan accounts. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Account _Status _Maintenance _009
    		 A guaranteed loan system must apply collections according to agency program receipt application rules to the appropriate liquidating or financing account. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Account _Status _Maintenance _010
    		 A guaranteed loan system must include a partial, full, or late payment indicator. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Account _Status _Maintenance _011
    		 A guaranteed loan system must identify payments that cannot be applied and document the reasons why the payments cannot be applied. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Account _Status _Maintenance _012
    		 A guaranteed loan system must provide an automated interface with the Core Financial System to record the collection. If the guaranteed loan system processes collections, it must meet the requirements in the Core Financial System Requirements related to collections and send summary data to the Core Financial System. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _001
    		 A guaranteed loan system must record key claim data, maintain data on original and if applicable, final claims. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _002
    		 A guaranteed loan system must compare the claim application information to the agency's program claim application evaluation criteria. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _003
    		 A guaranteed loan system must suspend processing for claims that are incomplete; and the claims should remain in suspension until they are corrected. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _004
    		 A guaranteed loan system must identify claims not meeting agency program requirements and notify the lender of the rejection. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _005
    		 A guaranteed loan system must document and track information on accepted and rejected claims and the reason for the rejections. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _006
    		 A guaranteed loan system must reflect the status of the claim. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _007
    		 A guaranteed loan system must calculate the claim payment to be made, making adjustments for any disallowed amounts or authorized debt collection activities. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _008
    		 A guaranteed loan system must provide an automated interface with the Core Financial System to initiate a disbursement of the claim payment to the lender. If the guaranteed loan system processes payments, it must meet the requirements in the Core Financial System Requirements related to payments data to the Core Financial System. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _009
    		 A guaranteed loan system must record acquired loan information and establish appropriate accounting entries such as receivables. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _010
    		 A guaranteed loan system must have the capability to develop edits to address claims issues. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _011
    		 A guaranteed loan system must have the capability to record or track claims errors. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquired _Loan _Claim _Processing _012
    		 A guaranteed loan system must have the capability to support underlying details. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Acquisition _001
    		 Purchase Orders shall specify the quantity of supplies or scope of services ordered. FFMIA Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Manage Supply Chain Entitlement

    		•
    Acquisition _002
    		 Purchase Orders shall contain a determinable date by which delivery of the supplies or performance of the services is required. FFMIA Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Manage Supply Chain Entitlement

    		•
    Acquisition _003
    		 Purchase Orders shall specify free on board (f.o.b.) destination for supplies to be delivered within the United States, except Alaska or Hawaii, unless there are valid reasons to the contrary. FFMIA Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Manage Supply Chain Entitlement

    		•
    Acquisition _004
    		 Purchase Orders shall include any trade and prompt payment discounts that are offered. FFMIA Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Manage Supply Chain Entitlement

    		•
    Audit _Trails _System _Controls _001
    		 DFAS shall maintain or create controls to ensure that transactions that occur during a reporting period are uniquely identified with the reporting period and processed in order to meet the reporting schedule due dates. DFMIR Mandatory FM
  • Define Cost Performance Model

  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Audit _Trails _System _Controls _002
    		 Documentation must be available to provide an audit trail and support accomplished reconciliations and resulting adjustments. Such documentation should be available for auditors and management for proper oversight. DFMIR Mandatory FM
    MSSM
  • Archive Asset Record

  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Audit _Trails _System _Controls _003
    		 DoD Component sytems must ensure that all financial transactions are submitted to DFAS. These controls should include tools to identify and track the numbers, types, and dollar amounts of transactions submitted to DFAS. DFMIR Mandatory FM
  • Manage Disbursements

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Audit _Trails _System _Controls _004
    		 For all programs that acquire IT, including an NSS, at any ACAT level, the MDA shall not initiate a program or an increment of a program, or approve entry into any phase of the acquisition process; and the DoD Component shall not award a contract until: (1) The sponsoring DoD Component or PM has satisfied the requirements of Title 40/CCA; (2) The DoD Component CIO, or designee, confirms Title 40/CCA compliance; and (3) For MDAPs and MAIS programs only, the DoD CIO also confirms Title 40/CCA compliance. DFMIR Mandatory WSLM
  • Define Program

    		•
    Benefit _Claim _Acceptance _And _Tracking _001
    		 The benefit system must capture all applicable mandatory data elements (i.e., universal and appropriate categorical), which include:
    - Name and address of claim holder (person on whose record benefit is earned/due)
    - SSN of claim holder
    - Birth date of the claim holder
    • Date of initial claim.
    • Claimant information, if other than claim holder, including:
    • name, address and SSN, and birth date; and
    • the claimant's relationship to claim holder, when different from the claim holder (e.g., self, spouse, child, dependent parent).
    • Name and relationship of a representative payee, including estate executors or legal guardians, when applicable.
    • The specific benefit(s) for which the claim is made.
    • Claimant address.
    • Bank information for direct deposit, if applicable including American Bank Association routing number, claimant bank account number, and account type.
    • Type of evidence/proofs required and submitted when applicable.
    • Status of the claim (e.g. approved, pending, denied).
    • For benefit systems relating to taxable programs, information needed to determine withholding amount such as: withholding status (e.g., married, single, or exempt); tax number of withholding allowances, back-up withholding, and additional voluntary amount of tax withholding.    		 FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Acceptance _And _Tracking _002
    		 The benefit system must maintain all of the data elements specified in the "Application Information Stores" (reference listing in 16.01.01) so Information is readily accessible through standard online queries or reports, until the claim is approved and a master record is established, or until a final determination is made denying the claim. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Acceptance _And _Tracking _003
    		 The benefit system must provide for electronic acceptance of benefit applications by fiscal year 2003. If an agency anticipates receipt by electronic means of 50,000 or more submittals of a particular form, the system must allow multiple methods of electronic signatures for the submittal of such form, whenever feasible and appropriate. The system must provide for the electronic acknowledgement of electronic forms that are successfully submitted. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Acceptance _And _Tracking _004
    		 The benefit system must capture various correspondence, including due process requests submitted by various electronic mediums and automatically associate the correspondence with the specific claim for the required action. For manually submitted correspondence, provide for associating the correspondence with the specific application or existing claimant master record for the required action. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Acceptance _And _Tracking _005
    		 The benefit system must incorporate input and completeness controls to ensure only complete applications are accepted by the system when electronic methods (e.g., web based, telecommunications) are used to facilitate claim form acceptance. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Acceptance _And _Tracking _006
    		 The benefit system must provide the capability to flag a claimant's paper based application as incomplete and to suspend further processing of the application until it is properly completed as specified by program requirements. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Acceptance _And _Tracking _007
    		 The benefit system must store incomplete applications in accordance with agency policies, and provide for automatic purging of incomplete applications after a time period specified by the agency. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Acceptance _And _Tracking _008
    		 For each claim, the benefit system must associate a unique identifier (e.g., initials or user code) of the employee assigned to review the claim. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Acceptance _And _Tracking _009
    		 The benefit system must utilize an alternative application procedure that accommodates persons with disabilities (e.g., blind, missing limbs). FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Acceptance _And _Tracking _010
    		 The benefit system must provide the capability to track the status of due process or other appeal proceedings when applicable, after an initial claim has been denied. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Acceptance _And _Tracking _011
    		 The benefit system should maintain a system record of pending claims and the status of other information including:
    - where in the process an ongoing claim is located,
    - who is holding claim,
    - what actions are needed to complete the claim,
    - whether additional information is needed; and
    - accommodation of explanation codes to indicate the reason why the claim is pending.    		 FFMIA Value Added HRM
  • Manage Benefits

    		•
    Benefit _Claim _Acceptance _And _Tracking _012
    		 The benefit system should allow the user to update the status of the following items:
    - where in the process an ongoing claim is located,
    - who is holding claim,
    - what actions are needed to complete the claim,
    - whether additional information is needed; and
    - accommodation of explanation codes to indicate the reason why the claim is pending.
    		 FFMIA Value Added HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _001
    		 The benefit system must utilize claimant data that has been submitted electronically in an automated fashion without manual intervention (i.e., avoid re-entering data from one component to another). FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _002
    		 The benefit system must have the ability to date and time stamp due process requests and other time sensitive correspondence (incoming and outgoing) that has been received/sent through electronic mediums. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _003
    		 The benefit system must accommodate automated case workload distribution by providing for various claim routing options as determined and maintained by the system administrator. For example, provide for the ability to route claims for manual validation. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _004
    		 The benefit system must indicate if the benefit payment calculation or verification thereof occurred manually. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _005
    		 The benefit system must provide the user the ability to update a claimant's master record with the results of a manual claim validation or manual verification of the benefit payment amount, or create a new master record if none exists. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _006
    		 The benefit system must have the ability to capture what information is needed from the claimant in order to complete an incomplete claim. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _007
    		 The benefit system should provide for electronic approvals of claims at all levels of the approval process, whenever feasible. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _008
    		 The benefit system must incorporate a notification mechanism that informs users (claim evaluators and supervisors) when an application(s) has not completed processing within a time frame that can be specified by the agency. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _009
    		 The benefit system should allow the user to update the status of pending claims and other information. FFMIA Value Added HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _010
    		 The benefit system must facilitate user queries on individual claims. Specifically, for all claims that have been received and recorded in the system, the system must be able to retrieve data maintained in the application information information stores by querying the claim holders’ (or claimant if different) information. For example, data must be retrievable by query on full name, and Social Security Number (SSN) or taxpayer ID number. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _011
    		 The benefit system must support the benefit recovery receivable servicing process by allowing for the waiver of charges with appropriate authority. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _012
    		 The benefit system must support the benefit recovery receivable servicing process by matching receipts to the appropriate receivables and updating system balances. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _013
    		 The benefit system must support the benefit recovery receivable servicing process by providing the ability to apply receipts to more than one receivable. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _014
    		 The benefit system must support the benefit recovery receivable servicing process by updating receivable balances document by document, classifying and posting against principal, interest, administrative fees, etc., required by OMB Circular A-129, "Managing Federal Credit Programs. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _015
    		 The benefit system must support the benefit recovery receivable servicing process by identifying receivables that have been reduced by some means other than cash collections, such as waivers or write-offs. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _016
    		 The benefit system must support the benefit collection process by recording complete and partial receipts according to the Debt Collection Act (DCA) of 1982 and the Debt Collection Improvement Act (DCIA) of 1996 and other applicable regulations. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _017
    		 The benefit system must support the benefit collection process by recording deposits and related debit vouchers for reconciliation to deposit confirmation information provided by Treasury or the banking system. Specifically, providing the capability for a user to record the deposit ticket or debit voucher document amount, number, and date. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _018
    		 The benefit system must support the benefit collection process by providing the capability to associate the collection of funds to the claimant's master record if a master record exists if the user is not able locate an existing receivable in the master record of the person making a payment, and the document being recorded is a deposit ticket item. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _019
    		 The benefit system must support the benefit collection process by providing features to record method of recovery (i.e., payment; internal offset; TOP, compromise settlement; civil suit; etc.). FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _020
    		 The benefit system must support the benefit collection process by providing the capability to flag a claimant's receivable record to reflect "due process" status, in order to suspend collection activities associated with the receivable. Additionally, the system must automatically allow collection activities to resume when due process has expired or the flag has been reversed. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _021
    		 For denied claims, the benefit system must accommodate explanation codes to indicate the reason why the claim has been denied. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _022
    		 The benefit system should support the benefit collection process by providing for the processing of cash or credit card receipts against outstanding receivables. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Receivables

    		•
    Benefit _Claim _Processing _023
    		 The benefit system must support the benefit offset process by allowing for offset of funds due to delinquent indebtedness through administrative offset, Federal employee salary offset, and income tax refund offset. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _024
    		 The benefit system must support the benefit offset process by providing the capability for a user to record the effective date of the offset plan. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _025
    		 The benefit system must support the benefit offset process by incorporating logic to reflect the legal authority as to whether the payment type may be reduced by offset, or is exempt from the TOP or other offsets. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _026
    		 The benefit system must support the benefit offset process by providing the capability to automatically exclude certain receivables from the offset function. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _027
    		 The benefit system must support the benefit offset process by automatically subjecting receivables to offset which had been previously excluded because of due process or bankruptcy status once status has been resolved. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _028
    		 The benefit system must comply with the requirements of the IRS Tax Refund Offset Program and TOP requirements. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _029
    		 The benefit system should support the benefit offset process by providing the capability for a user to select from a domain of offset program participants (i.e., the recipient of the amount to be offset against a claimant's benefit payment). FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _030
    		 The benefit system should support the benefit offset process by providing the capability for a user to create a participant record if the desired offset program recipient does not exist as a participant. FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _031
    		 The benefit system should support the benefit offset process in connection with paying retirement benefits, by uniquely identifying bankruptcy debt so that a bankruptcy debt is bypassed when computing the legally mandated 65 percent maximum deduction amount, when an account has both garnishment and former spouse deductions. FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Benefit _Claim _Processing _032
    		 The benefit system must automatically create a claimant master record using the claimant information for initial claims that are approved, when a master record for the claimant did not previously exist. The master record must contain all of the mandatory data elements as specified in the Claimant Master Record Information Store: • All applicable mandatory data elements (Universal and appropriate categorical) specified within the application information data stores;
    • General information such as: case status, benefit type, chronology of key dates;
    • award data such as: total award, gross and or net monthly payment as appropriate;
    • payment history such as: prior disbursements, collections including principal and interest, accruals;
    • special Collection Activity Data such as: delinquent debt collection activity and status.    		 FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _033
    		 The benefit system must support the funds control process within the benefit recovery receivable management process by properly recording the budgetary affect on U.S. SGL balances for all transactions typically involved with receivable management. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _034
    		 The benefit system must support the benefit entity definition process by allowing for recording transactions in multiple TAFS and various fund types including annual, multi-year, and no-year appropriations, and trust funds. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

    		•
    Benefit _Claim _Processing _035
    		 The benefit system must support the benefit entity definition process by accommodating reporting for multiple programs within a TAFS, based on the accounting classification elements (e.g., organization level, cost center). FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefit _Claim _Processing _036
    		 The benefit system must support the benefit account definition process by using account titles consistent with the account titles provided in the U.S. SGL. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Financial Management Policy

    		•
    Benefit _Claim _Processing _037
    		 The benefit system must support the benefit account definition process by using account definitions consistent with the account definitions provided in the U.S. SGL. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Financial Management Policy

    		•
    Benefit _Claim _Processing _038
    		 The benefit system must support the benefit account definition process by providing subsidiary ledger support for U.S. SGL accounts and supporting reconciliation of U.S. SGL control accounts to their respective subsidiary records by accounting period. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Financial Management Policy

    		•
    Benefit _Claim _Processing _039
    		 The benefit system must support the benefit transaction definition and processing activities by allowing standard transactions, including system-generated transactions, to be established, modified, or deleted by authorized personnel and providing for traceability of changes. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _040
    		 The benefit system must support the benefit transaction definition and processing activities by generating and posting compound debit and credit entries to the U.S. SGL accounts and updating both budgetary and proprietary U.S. SGL accounts based on a single input transaction. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _041
    		 The benefit system must support the benefit transaction definition and processing activities by providing the capability to add, modify, and maintain editing and posting rules through systems tables controlled by authorized personnel. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _042
    		 The benefit system must support the benefit transaction definition and processing activities by processing transactions consistent with U.S. SGL account descriptions and postings. Use of other than U.S. SGL account numbers (i.e., a pseudo code) is acceptable providing the account descriptions and posting rules are the same as those used in the U.S. SGL for relevant transactions. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _043
    		 The benefit system must automatically update an existing claimant master record (i.e., claimant already receives a different type of benefit administered by the agency) to reflect the status (pending, approved, or rejected) of additional claims for other benefits the agency administers that are sought by the claimant. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _044
    		 The benefit system must have any expansion to the chart of accounts that roll up to the accounts as defined in the SGL. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Financial Management Policy

    		•
    Benefit _Claim _Processing _045
    		 The benefit system must perform integrity checks on batches received via interfaces. Checks should include a batch number to detect duplicate or skipped batches, and validity of header and trailer records to ensure counts and amount in trailer agree with records in the batch. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _046
    		 The benefit system must provide this capability when balancing of preceding documents when entering dependent documents used in the liquidation of commitments, obligations, payables, receivables, or other items, as appropriate. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

    		•
    Benefit _Claim _Processing _047
    		 The benefit system must support the benefit transaction definition and processing activities by processing system-generated transactions, such as automated payment scheduling, accruals, closing entries, recurring payments, and transactions that generate other transactions in those cases where a single transaction is not sufficient. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _048
    		 The benefit system must support the benefit transaction definition and processing activities by automatically liquidating, partially or in full, balances of preceding documents when entering dependent documents. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _049
    		 The benefit system should support the benefit transaction definition and processing activities by providing the capability to enter and store for future processing any transactions in the current month for processing in the subsequent month. FFMIA Value Added HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _050
    		 The benefit system must provide features to record death information provided from voluntary sources (e.g. returned check, funeral home notification, and next of kin). FFMIA Mandatory HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _051
    		 The benefit system must provide all users the capability to perform a "Print Screen" function. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _052
    		 The benefit system must allow users to input parameters required to run batch jobs in a production mode either daily, monthly, quarterly or yearly. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _053
    		 The benefit system should Provide for self-service claimant initiated Web browser requests pertaining to account specific matters. For example:
    - enable the claimant to request the reissuance of a misplaced payment using a Web browser;
    - enable the claimant to access decision tree functions to help guide them through self-service transactions through a Web browser;
    - have pop-up windows to help annuitants when making changes to files through a Web browser;
    - enable the claimant to complete forms using a Web browser;
    - have the ability to verify the claimant security information through a Web browser;
    - provide access to claimant retirement related data through Interactive Voice Response (IVR);
    - make IVR available for claimant inquiries 24 hours a day, 7 days a week with the exception of scheduled outages;
    - allow the claimant to initiate changes to his/her account through the IVR;
    - have the ability to support multiple languages (e.g., English and Spanish).    		 FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _054
    		 The benefit system must automatically merge the mandatory claimant data maintained in the application information stores into the appropriate master record after a claim has been approved and a claimant master record has been established. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _055
    		 The benefit system must support the data entry technical function by utilizing various automated input devices when hard copy applications and correspondence are received. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _056
    		 The benefit system must support the data entry technical function by supporting both batch and real-time on-line data entry and use the same edit and update rules as appropriate for each mode. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _057
    		 The benefit system must support the data entry technical function by supporting simultaneous data entry/access by multiple users in a variety of access modes. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _058
    		 The benefit system must support the data entry technical function by providing user entry and query screens that support validation of codes entered on the screen, assisting users in determining correct codes if an invalid code is entered, and providing for inquiry by the user to verify valid codes during the data entry process. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _059
    		 The benefit system must support the data entry technical function by providing the capability to display inputs required to complete transactions by a user based on the selection of transaction type. Whenever possible, keystroke reducing tools such as drop down menus should be utilized to reduce chance of data entry error. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _060
    		 The benefit system must support the data entry technical function by displaying a message to the user notifying them of the acceptance or rejection of each transaction once all inputs are completed. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _061
    		 The benefit system should support the data entry technical function by identifying erroneous inputs with corrective recommendations. FFMIA Value Added HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _062
    		 The benefit system should support the data entry technical function by providing the capability for financial users to create comments relating to all types of transactions using free-form text. FFMIA Value Added HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _063
    		 The benefit system must maintain general data such as demographic data other than that specified in the application information stores that has been historically used by the agency in preparing actuarial estimates, for purposes such as forecasting and complying with financial statement reporting requirements (e.g. SFFAS No. 5 and No. 17). FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _064
    		 The benefit system must provide the capability to generate statistics on approved and rejected claim applications. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _065
    		 The benefit system must provide the capability to accept, identify, track, and report manual overrides of system-generated acceptance/rejection recommendations. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _066
    		 The benefit system must allow a user who has the proper access to reverse or affirm an initial decision regarding the denial of a benefit, and process the claim accordingly. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _067
    		 The benefit system must provide the capability to review all prior employee notations or decisions made while processing a benefit claim. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _068
    		 The benefit system should provide the capability to record an estimated completion date for pending claims. FFMIA Value Added HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _069
    		 The benefit system should have the ability, where multiple claims exist for the same claimant, to process the claims sequentially based on order of precedence. FFMIA Value Added HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _070
    		 The benefit system must have the ability to automatically compare information contained in application(s) that have been submitted by claimants against agency program eligibility criteria (i.e., screen applications for eligibility). FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _071
    		 The benefit system must have the ability to accept the manual validation of a claim. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _072
    		 The benefit system must provide for maintaining separate eligibility criteria and processing routines by type of claim. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _073
    		 The benefit system must provide for establishment of various age limitations depending on the type of benefit for automatic verification of program eligibility. For example, the system should allow for age attainment verification (e.g., generally a claimant must be at least 60 years of age to be eligible for SSA retirement benefits). FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _074
    		 The benefit system must provide the ability to cross-validate applicant information against data maintained for other benefit payment programs which are internal to the administering agency to ensure compliance with all program requirements (e.g., ensure that applicant has not filed for multiple conflicting benefits). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _075
    		 The benefit system must provide features to indicate that the applicant submitted required evidence. For example, allow user to record receipt of a school certification pertaining to a claimant or his/her dependent child. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _076
    		 The benefit system must provide features to create and maintain a system record of accepted and rejected claim applications. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _077
    		 The benefit system must provide tools to check the appropriate data files to determine whether the applicant has submitted a duplicate application or had a recent benefit application rejected. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _078
    		 The benefit system must provide features to determine whether payments being made to the claimant in relation to other internal benefit payment programs affect the claimant's eligibility or payment amount for the benefit under consideration, whenever legally permitted (i.e., permitted by statute or regulation). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _079
    		 The benefit system must allow the user to put the processing of a claim on hold (suspend) while verifying questionable information, and to release hold (suspended) status as appropriate. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefit _Claim _Processing _080
    		 The benefit system should provide ability to inform applicant of potential eligibility for other internal benefit payment programs. FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _081
    		 The benefit system should have the ability to automatically validate survivor applicant information against information about the deceased or former spouse or related former guardian that is maintained in a master record database. FFMIA Value Added HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _082
    		 The benefit system should automatically validate dates of employment, earnings and other claimant-specific data provided on the application for benefits against the work history and earnings information reported to central agencies such as the Internal Revenue Service (IRS), SSA, and OPM when permitted by statute, or against other verified claimant-specific information maintained by the agency. FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _083
    		 The benefit system must have the ability to determine if the effective date of the claim has been reached (e.g., the effective date of a retirement claim), and initiate subsequent processing. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _084
    		 The benefit system must provide features to compute the amount of both recurring and non-recurring benefit payments based on all available information (e.g., applicant data, and specific benefit program criteria). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _085
    		 The benefit system must determine the ending date for recurring payments of limited duration. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _086
    		 The benefit system when processing an approved claim for benefits such as retirement, disability, death, survivor, and other claims, calculate the amount of recurring payment, or capture the amount of the claimant’s recurring payment that has been determined externally. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _087
    		 The benefit system must provide flexibility in maintaining pay rates. For example, use tables that are easily maintained by the user. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _088
    		 The benefit system must provide for adjusting the amount of payment when the claimant is receiving offsetting monetary amounts. For example, military retired pay is offset on a dollar for dollar basis against veterans compensation payments, and for indiviuals under age 65, Social Security benefits are offset at a predetermined ratio for every dollar earned by claimants above the established threshold amount. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _089
    		 The benefit system must identify whether the claimant retired under provisions of voluntary separation incentive and capture the amount of the incentive, for Federal and Uniformed Service retirement systems. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _090
    		 The benefit system must compute the base amount of retirement pay by determining the "highest paid 36 months (or other number as required by law, regulation or statute) of paid service, for Federal and Uniformed Service retirement systems. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _091
    		 The benefit system must determine the creditable years of service based on dates of employment or active military service. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _092
    		 The benefit system must provide features to calculate the claimant's and/or related dependent's age based on the birth date provided in an application or other verified source for subsequent use in determining claimant eligibility. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _093
    		 The benefit system must provide for user defined reasonableness/tolerable limit checks on the amounts of benefit payments that are calculated by the system. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _094
    		 The benefit system must flag or suspend processing of a claim that fails reasonableness edits to facilitate manual verification of the amount computed. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _095
    		 The benefit system must enable approved users to have the ability to resume the processing of a claim that was suspended for failing a reasonableness edit, and subsequently verified as accurate. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _096
    		 The benefit system must allow a user to initiate the calculation of a claimant's benefit amount, at any time, based on claimant data that exists when the request is made. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _097
    		 The benefit system must have the ability to record the amount of manually computed benefit payments. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _098
    		 The benefit system must provide for automatic system initiated calculation and or recalculation of benefit amount by claim type, based on a specific user defined event such as claim validation and approval, court order, claimant initiated withholding change, etc. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _099
    		 The benefit system must provide features to calculate and send overpayment information (date of occurrence, claimant name, and overpayment amount) to Receivables/Collections subsidiary ledger. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _100
    		 The benefit system must provide for automated routines that access claimant master record data to facilitate calculating the amount of benefits due claimants. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _101
    		 The benefit system must, at a minimum, accumulate actual payments for each payee annually. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _102
    		 The benefit system must support the benefit payment execution process by reporting all disbursements made under the delegation in the agency's payment accounting reports to the Financial Management Service (FMS), using the appropriate agency accounting codes, as authorized by FMS. As stated in Section 10025, the agency must submit immediately to the Chief Disbursing Officer (CDO) any irregularity in accounts involving disbursement activity. Furthermore, the agency is responsible for resolving any irregularities or discrepancies associated with such reports. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Perform Financial Reporting

    		•
    Benefit _Claim _Processing _103
    		 The benefit system must support the benefit payment execution process by submitting check issuance data in a timely and accurate manner to FMS no later than the close of business of the week in which the issue dates occur and at month's end. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Perform Financial Reporting

    		•
    Benefit _Claim _Processing _104
    		 The benefit system must support the benefit payment execution process by complying with the Financial Management Service (FMS) guidelines concerning applicable requirements to include a payee's taxpayer identifying number on payment vouchers in accordance with 31 U.S.C. § 3325(d). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _105
    		 The benefit system must support the benefit payment execution process by complying with all applicable EFT system requirements including those related to message authentication and enhanced security, unless explicitly waived in writing by the CDO. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _106
    		 The benefit system must support the benefit payment execution process by automatically identifying and selecting payments to be disbursed in a particular payment cycle based on their due dates. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _107
    		 The benefit system must support the benefit payment execution process by allowing changes to payment schedules by authorized staff prior to acceptance by the disbursing office. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _108
    		 The benefit system must support the benefit payment execution process by allowing specific payments selected for disbursement to be excluded from the payment cycle and held for later payment. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _109
    		 The benefit system must support the benefit payment execution process by automatically computing net amounts to be disbursed, after taking into account withholdings, interest, garnishments, or other offsets as needed, in accordance with applicable regulations. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Post to General Ledger

    		•
    Benefit _Claim _Processing _110
    		 The benefit system must support the benefit payment execution process by automatically determining taxable benefit payments from non-taxable payments. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _111
    		 The benefit system must support the benefit payment execution process by collecting information on interest paid if applicable, and recording the amounts to the proper ledger account. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _112
    		 The benefit system must support the benefit payment execution process by calculating totals by Agency Location Code (ALC) and TAFS for inclusion on the payment schedule. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Financial Management Policy

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _113
    		 The benefit system must support the benefit payment execution process by sorting individual payment detail by TAFS to enable SF-224 reconciliation. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _114
    		 The benefit system must support the benefit payment execution process by providing for various forms of payment to be used, (i.e., check or electronic funds transfer). FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _115
    		 The benefit system must support the benefit payment execution process by supporting Treasury-specific standards for format of check and EFT payment requests. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _116
    		 The benefit system must support the benefit payment execution process by automatically updating payment records based on updates recorded in the payee's master record, such as change of address, changes in deposit account information, etc. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _117
    		 The benefit system must support the benefit payment execution process by allowing a payment request to be removed from the automated scheduling stream and scheduled as a manual payment by an authorized official. FFMIA Mandatory FM
    HRM
  • Calculate Payment Adjustments

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _118
    		 The benefit system must support the benefit payment execution process by allowing the user to trigger an immediate benefit payment for "emergency" situations. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _119
    		 The benefit system must support the benefit payment execution process by providing the capability to schedule and make payments in various forms (e.g., ACH, SF-1166) as required by an agency's disbursing offices, including physical media (e.g., tape, electronic transfer). FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _120
    		 The benefit system must support the benefit payment execution process by allowing for cancellation of an entire payment schedule or a single payment within a payment schedule after payments are scheduled and prior to actual disbursement by Treasury. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _121
    		 The benefit system must support the benefit payment execution process by providing features to reduce the payment amount due a claimant, in order to offset an outstanding receivable owed by the claimant, in accordance with applicable laws, regulations, and provisions of the Treasury Offset Program (TOP). However, the system must properly record the impact of the entire amount of the transaction in both budgetary and proprietary (i.e., entire amount is expensed, payables or cash accounts reflect net outlay, budgetary resources increased by amount of nonfederal receivable collected, etc.). FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _122
    		 The benefit system must provide a function for review and certification by an authorized certifying officer. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _123
    		 The benefit system must generate the appropriate transactions to reflect the computed deductions and additions. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Post to General Ledger

    		•
    Benefit _Claim _Processing _124
    		 The benefit system must support the benefit payment execution process by providing for reissuing payments for misplaced payments, lost or stolen checks. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _125
    		 The benefit system should support the benefit payment execution process by automatically consolidating amounts due benefit claimants when the claimant is entitled to more than one benefit administered by the same agency, and itemizing all payments covered by the one check or EFT on a payment advice or addendum to the EFT file per Treasury specifications. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

  • Post to General Ledger

    		•
    Benefit _Claim _Processing _126
    		 The benefit system should support the benefit payment execution process by allowing for the splitting of a single benefit payment into separate bank accounts (i.e., allotments) as indicated on the claimants direct deposit request form. Allow for a minimum of one allotment in addition to the primary deposit account. FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _127
    		 The benefit system should support the benefit payment execution process by providing for making payments in a foreign currency. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _128
    		 The benefit system must support the benefit payment confirmation and follow-up process by updating master record information resulting from payments made by the core system (if applicable). FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _129
    		 The benefit system must support the benefit payment confirmation and follow-up process by allowing the user to record the outcome of the Treasury search when recertified checks are issued because original checks are lost, stolen, or destroyed. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _130
    		 The benefit system must support the benefit payment confirmation and follow-up process by providing information about each payment to reflect the stage of the scheduling process that the payment has reached and the date each step was reached for the following processing steps:
    - payment scheduled;
    - schedule sent to appropriate disbursing office; and
    - payment issued by appropriate disbursing office.    		 FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefit _Claim _Processing _131
    		 The benefit system must support the benefit payment confirmation and follow-up process by providing for comparison of the agency's payment schedule and the disbursing office's accomplished payment schedule. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _132
    		 The benefit system must support the benefit payment confirmation and follow-up process by updating payment information when confirmation is received from the disbursing office, including the paid schedule number, check numbers or trace numbers, date, amount of payment, and payment method (e.g., check or EFT). FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _133
    		 The benefit system must support the benefit payment confirmation and follow-up process by automatically liquidating the related liability or the in-transit amount when payment confirmation updates the system. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _134
    		 The benefit system must support the benefit recovery receivable establishment process by recording the establishment of receivables in the claimant's master record. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _135
    		 The benefit system must support the benefit recovery receivable establishment process by providing for the establishment of receivables in other systems such as centralized accounts receivable systems, based on individual claim holder debts. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Collections

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _136
    		 The benefit system must support the benefit recovery receivable establishment process by providing the capability for a user to select the reason the receivable is being recorded from a domain of recognized reasons. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _137
    		 The benefit system must support the benefit recovery receivable establishment process by supporting the establishment and tracking of receivables to be paid under installment plans, including plans for which payments have been rescheduled. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _138
    		 The benefit system must support the benefit recovery receivable establishment process by calculating, generating and posting the required ledger entries for receivables resulting from duplicate payments or erroneous payments, and the corresponding expenditure reductions, or other offsets. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _139
    		 The benefit system must support the benefit recovery receivable establishment process providing the capability to print bills, accommodating the generation of standard forms and turnaround documents to be used as a remittance advice. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _140
    		 The benefit system must provide the capability for a user to record the beginning and ending dates of the payment period as well as the frequency and amount of each payment. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _141
    		 The benefit system must allow customized text in generated billing documents. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefit _Claim _Processing _142
    		 The benefit system must support the benefit recovery receivable establishment process by providing features to notify overpaid individuals (or claimant's estate) of:
    the amount overpaid and how and when overpayment occurred;
    - the right to appeal the overpayment determination;
    - the required recovery; and
    - the right to request a waiver of recovery.    		 FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _143
    		 The benefit system must support the benefit recovery receivable establishment process by recording adjustments, both increases and decreases (i.e., non-cash credits) and post to a claimant's master record. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Sustain Human Resources

    		•
    Benefit _Claim _Processing _144
    		 The benefit system must support the benefit recovery receivable establishment process by dating the bills with the system-generated date or with the date supplied by an authorized user. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _145
    		 The benefit system must support the benefit recovery receivable establishment process by accepting transactions that generate receivables from other systems in a standard format for entry into the benefits system. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _146
    		 The benefit system must support the benefit recovery receivable establishment process by printing statements as well as bills. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _147
    		 The benefit system must support the benefit recovery receivable servicing process by updating each master record when billing documents are generated and collections are received. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefit _Claim _Processing _148
    		 The benefit system must support the benefit recovery receivable servicing process by providing automatic calculation and assessment of interest, administrative charges, and penalty charges as applicable on overdue receivables. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefits _Archiving _And _Purging _001
    		 The benefit system must support the benefit archiving and purging process by providing an automated means for permanently storing electronic data. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Archiving _And _Purging _002
    		 The benefit system must support the benefit archiving and purging process by archiving transactions and related information needed for audit trails in a format accessible by audit software. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Archiving _And _Purging _003
    		 The benefit system must support the benefit archiving and purging process by providing the authorized system administrator the flexibility to determine whether records are to be archived or purged. Of those documents that meet the criteria the system must include the capability to establish and maintain user defined archival criteria. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Archiving _And _Purging _004
    		 The benefit system must support the benefit archiving and purging process by retaining system records in accordance with Federal regulations established by the National Archives and Records Administration (NARA), GAO, and others. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefits _Archiving _And _Purging _005
    		 The benefit system must prevent the purging of transactions prior to the proper period in accordance with regulations governing the retention of documents and transactions. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Interface _Requirements _001
    		 The benefit system should support the benefit internal reporting process by providing the capability for a two-way interface with the core system for purposes of funds control and funds availability verification. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Interface _Requirements _002
    		 The benefit system must support the benefit external interface function by providing capabilities allowing interface with central agency financial systems such as Department of the Treasury FMS and IRS Systems, OMB, and OPM systems according to the standards established by these oversight and regulatory agencies. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Interface _Requirements _003
    		 The benefit system should support the benefit external interface function by receiving information from SSA records to verify applicant's name, SSN, and income information, when legally permitted. FFMIA Value Added HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefits _Interface _Requirements _004
    		 The benefit system should support the benefit external interface function by providing features to verify applicant's income against Civil Service Annuity, Military Retirement, and IRS earnings records, when legally permitted. FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Interface _Requirements _005
    		 The benefit system must allow an interface with central agency financial systems for example, systems that interface with the Department of the Treasury must include the capability to: - receive and read the deposit reconciliation file from Treasury, and to produce a report of the matched data and differences;
    - produce a file of all hold check transactions as they are created, and to periodically transmit the hold check file to Treasury;
    - produce and transfer a file of changes to EFT payments previously forwarded to Treasury for release;
    - produce and transfer a file of changes to be made to the Home Address file in Treasury;
    - receive and process the data on the returned check file sent by Treasury’s Recertification system, including generating returned check transactions and updating account data; and
    - receive and automatically process an ACH update file (containing changes to EFT information) from Treasury or other sources on a recurring basis.    		 FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefits _Payment _Warehousing _001
    		 The benefit system must support the benefit payment warehousing process by having the ability to determine whether the benefit payment is a non-recurring payment. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefits _Payment _Warehousing _002
    		 The benefit system must support the benefit payment warehousing process by automatically determining the due date and amount of benefit payments. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefits _Payment _Warehousing _003
    		 The benefit system must support the benefit payment warehousing process by reestablishing payables for voided checks, or EFTs that were not successful and allowing for reversing the accounting transaction leading to the disbursement and reestablishment of a payable, as appropriate. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefits _Payment _Warehousing _004
    		 The benefit system must support the benefit payment warehousing process by allowing anticipated obligation or expenditure transactions so that documents may be entered early, stored, and posted at the appropriate date. The benefit system must also subject these documents to edit and validation procedures prior to posting. If the anticipated obligation does not occur, permit the user to delete the transaction without posting it. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _001
    		 The benefit system must provide capabilities to select benefit claims based on agency program evaluation criteria (such as attainment of certain dollar thresholds - cumulative and per payment, excessive length of benefit payment life) for subsequent review. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _002
    		 The benefit system must provide the ability to monitor and update a claimant's master records to reflect changes in circumstances affecting a claimant's eligibility or the amount of payment. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _003
    		 The benefit system must provide capabilities to capture claimant (or relative) reported matters such as:
    - death
    - change in amount of earned/unearned income
    - change of residence
    - marriage, divorce, or separation
    - absence from the U.S.
    - change in disability condition;
    - eligibility for other benefits;
    - changes in net worth/resources of claimant;
    - change in school attendance;
    - change in composition of household; and
    - change in citizenship or alien status.    		 FFMIA Mandatory HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _004
    		 The benefit system must provide for the recording of notes or comments by customer service representatives and associate with the claimant's master record, and maintain a history of notes taken. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _005
    		 The benefit system must provide capabilities to record the method used to independently verify the death of a claimant before terminating benefits (phone contact, signature verification, or personal contact with next of kin). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _006
    		 The benefit system must provide the ability to maintain a schedule of continuing disability reviews (when applicable) at the individual claim holder level, and maintain the status of the schedule within the claimant's master record. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _007
    		 The benefit system must provide capabilities to track the status of appeal proceedings when a change is made affecting a current claimant's level of benefits. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _008
    		 The benefit system must provide features to record termination of benefit payment including:
    - event/reason for termination (e.g., death, increase in income)
    - date of event (thus effective date of benefit cessation)    		 FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _009
    		 The benefit system should provide features to determine if benefits are commensurate with claimant's gender. FFMIA Value Added HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _010
    		 The benefit system should have the ability to select benefit payment calculations based on statistical sampling techniques for the purpose of verifying calculations. FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefits _Quality _Assurance _And _Maintenance _011
    		 The benefit system should provide the ability to generate a random sample of claimants to periodically survey regarding their satisfaction with the agency's benefit payment claims process (from initial contact with agency to receipt of benefit payment). FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefits _Quality _Assurance _And _Maintenance _012
    		 The benefit system should allow users to suspend payment to claimants, when fraud is suspected, or death has been reported but not yet verified by an authoritative source (e.g., SSA). FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefits _Quality _Assurance _And _Maintenance _013
    		 The benefit system must support the benefit offset process by providing ability to report overdue receivables with associated SSN or TIN data to Treasury for possible offset. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Perform Financial Reporting

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _014
    		 The benefit system should allow users to cancel a previously recorded suspected death on a claimant, and place the claimant back in a payment status if appropriate. FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _015
    		 The benefit system must support the benefit payee information maintenance process by maintaining payee information that includes data to support obligation, accounts payable, and disbursement processes. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _016
    		 The benefit system must support the benefit payee information maintenance process by supporting payments made to parties that act as an agent for the payee without changing permanent claimant information that is maintained in the claimant's master record such as the claimant’s name, address or financial institution. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _017
    		 The benefit system must support the benefit payee information maintenance process by allowing the user to capture the current tax status, number of exemptions, and other information requested on applicable IRS withholding forms (i.e., W-4P, W-4S, and W-4V). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _018
    		 The benefit system must support the benefit payee information maintenance process by maintaining detailed information for each payee to comply with IRS reporting requirements. In cases where payments are made to third parties who are serving in a fiduciary capacity, maintain 1099 information for the principal party rather than the agent. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _019
    		 The benefit system must support the benefit payee information maintenance process by providing the capability to automatically update payee records to reflect automated clearinghouse (ACH) or electronic funds transfer (EFT) related changes. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _020
    		 The benefit system must support the benefit payee information maintenance process by providing search capability for payee information (e.g., payee name). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _021
    		 The benefit system must support the benefit payee information maintenance process by producing payee listings based on agency-defined criteria, (e.g., payee name and SSN.) FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _022
    		 The benefit system must support the benefits payee maintenance process by maintaining as part of the claimant’s master record a complete history, of all financial transactions executed for each payee receiving benefits under the claim holder’s master record. This includes payments, and collections, waivers , or offsets resulting from overpayments. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _023
    		 The benefit system must support the benefit payee maintenance process by making the financial transaction history data of the most recent 18 months available for online query and review for all active "payees". FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _024
    		 The benefit system should support the benefit payee information maintenance process by maintaining deposit account information on at least two financial institutions for a single payee. FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefits _Quality _Assurance _And _Maintenance _025
    		 The benefit system must support the benefit funds availability editing process by allowing for recording of funding transactions including recording internal allocations or allotments from within the agency. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _026
    		 The benefit system must support the benefit funds availability editing process by including adequate controls to prevent the recording of obligations or expenditure transactions that exceed available balances. The system must also support recording obligations or expenditures that exceed available balances based on proper management approval (i.e., provide the capabilities and controls for authorized users to override funds availability edits). FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Execution Fund Account

    		•
    Benefits _Quality _Assurance _And _Maintenance _027
    		 The benefit system must support the benefit funds availability editing process by providing for designated authorities to establish and modify the system's response (either reject transaction or provide warning) to the failure of a funds availability edit. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Execution Fund Account

    		•
    Benefits _Quality _Assurance _And _Maintenance _028
    		 The benefit system must support the benefit funds availability editing process by recording the financial impact of all transactions that affect the availability of funds, such as commitments, obligations, expenditures and the establishment of, and collections against recovery receivables. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _029
    		 The benefit system must support the benefit funds availability editing process by automatically updating all appropriate budgetary tables and ledger account balances (when applicable) to ensure that the system always maintains and reports the current status of funds for all open accounting periods. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _030
    		 The benefit system should support the benefit funds availability editing process by providing for designated authorities to establish and modify the level of funds control using elements of the classification structure, including object class, program, organization, project, and fund. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _031
    		 The benefit system should support the benefit funds availability editing process by providing the ability to produce an on-line status of funds report down to the lowest level of the organizational structure. The report should include: amounts available/allotted, open commitments, open obligations, expenditures, and balance available. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _032
    		 The benefit system should support the benefit commitment process by allowing commitment transactions to be entered on-line and from multiple locations. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _033
    		 The benefit system should support the benefit commitment process by maintaining information related to each commitment transaction. At a minimum, the system should capture accounting classification elements, and estimated amounts. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _034
    		 The benefit system should support the benefit commitment process by providing for modifications to commitment transactions, including ones that change the dollar amount or the accounting classification elements cited. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _035
    		 The benefit system should support the benefit commitment process by allowing for commitment transactions to be future-dated, stored, and posted at the appropriate date. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _036
    		 The benefit system should support the benefit commitment process by closing open commitments under the following circumstances: (1) by the system upon issuance of an obligating document, (2) by an authorized user, and (3) as part of the year-end closing if the commitment is in an annual appropriation or in the last year of a multi-year appropriation. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _037
    		 The benefit system should support the benefit commitment process by providing the capability to support commitment accounting based on agency needs. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _038
    		 The benefit system must support the benefit obligation and expenditure activity by updating budgetary tables to reflect obligations based on obligating documents and liquidate, at the user's request, the related commitments, either partially or fully. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _039
    		 The benefit system must support the benefit obligation and expenditure activity by updating budgetary tables to reflect obligations for which there is no related commitment. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Liabilities

    		•
    Benefits _Quality _Assurance _And _Maintenance _040
    		 The benefit system must support the benefit obligation and expenditure activity by maintaining information related to each obligation document, including amendments. At a minimum, the system must capture the obligating document number and type; and other identification, including benefit payee SSN or TIN, accounting classification elements as appropriate; referenced commitment (if applicable); and dollar amounts. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _041
    		 The benefit system must support the benefit obligation and expenditure activity by allowing obligation documents to be entered on-line and from multiple locations. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Execution Fund Account

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _042
    		 The benefit system must support the benefit obligation and expenditure activity by allowing authorized modifications and cancellations of posted obligation documents. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Execution Fund Account

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _043
    		 The benefit system must support the benefit obligation and expenditure activity by providing on-line access to all unliquidated obligations by selection criteria, (e.g., document number.) FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Execution Fund Account

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _044
    		 The benefit system must support the benefit obligation and expenditure activity by maintaining an on-line history file of closed-out documents for a user-defined period of time. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Post to General Ledger

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _045
    		 The benefit system must support the benefit obligation and expenditure activity by closing open obligating documents to accommodate both of the following circumstances: (1) automatically when reclassifying an unliquidated obligation to an expenditure, or (2) by an authorized user. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Execution Fund Account

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _046
    		 The benefit system should support the benefit obligation and expenditure activity by allowing multiple commitments to be combined into one obligation or expenditure document and one commitment document to be split into various obligating or expenditure documents. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Execution Fund Account

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _047
    		 The benefit system must support the benefit payment confirmation and follow-up process by maintaining history of every payment by the benefits system, including authorizing document number, payment schedule number, payment date, payment address, and TAFS charged. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _048
    		 The benefit system must support the benefit payment confirmation and follow-up process by providing on-line access to claimant and payment information. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _049
    		 The benefit system must support the benefit payment confirmation and follow-up process by providing on-line access to open documents based on agency selection criteria (e.g., SSN). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _050
    		 The benefit system must support the benefit payment confirmation and follow-up process by producing IRS 1099s in IRS acceptable form (hard copy or magnetic tape) when required by IRS regulations (e.g., miscellaneous payments to individuals over $600). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _051
    		 The benefit system must support the benefit recovery receivable servicing process by maintaining detailed information by account (i.e., individual) sufficient to provide audit trails and to support billing and research activities. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _052
    		 The benefit system must support the benefit recovery receivable servicing process by providing on-line query capability to receivable and account information. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _053
    		 The benefit system must support the benefit recovery receivable servicing process by providing information, on a summary basis and on individual receivables, on the age of receivables to allow for management and prioritization of collection activities. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _054
    		 The benefit system must support the benefit recovery receivable servicing process by maintaining data for receivables referred to other Federal agencies and or outside organizations for collections. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefits _Quality _Assurance _And _Maintenance _055
    		 The benefit system must support the benefit recovery receivable servicing process by automatically initiating transactions to record the write-off of delinquent or uncollectible receivables (including interest, penalties, and administrative charges) based on user defined criteria, and maintain data to monitor closed accounts. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefits _Quality _Assurance _And _Maintenance _056
    		 The benefit system must support the benefit recovery receivable servicing process by producing dunning (collection) letters for overdue receivables in accordance with Treasury requirements and existing legislation. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefits _Quality _Assurance _And _Maintenance _057
    		 The benefit system must support the benefit recovery receivable servicing process by providing authorized users with the ability to customize the dunning process parameters and dunning letter text. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefits _Quality _Assurance _And _Maintenance _058
    		 The benefit system must support the benefit recovery receivable servicing process by maintaining information needed to support reporting required by IRS. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefits _Quality _Assurance _And _Maintenance _059
    		 The benefit system must support the benefit recovery receivable servicing process by maintaining a history of billings and receipts for each receivable and account in accordance with agency requirements. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefits _Quality _Assurance _And _Maintenance _060
    		 The benefit system must support the benefit recovery receivable servicing process by providing for re-establishment of a receivable for checks returned due to insufficient funds. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefits _Quality _Assurance _And _Maintenance _061
    		 The benefit system must support the benefit collection process by providing the capability to display all active receivable accounts of record for the relative to the claimant in connection with recording deposits if a claimant's master record is located. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _062
    		 The benefit system must support the benefit collection process by capturing whether the receivable has been petitioned and or discharged in connection with bankruptcy proceedings to facilitate compliance collection restrictions pertaining to such debts. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefits _Quality _Assurance _And _Maintenance _063
    		 The benefit system must support the benefit account definition process by providing the capability to create additional sub-accounts to the general ledger for agency specific tracking and control. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

    		•
    Benefits _Quality _Assurance _And _Maintenance _064
    		 The benefit system must support the benefit transaction definition and processing activities by using standard transactions to record accounting events and to control the related updating of other information maintained in the system, such as values in tables (e.g., available funding). FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

    		•
    Benefits _Quality _Assurance _And _Maintenance _065
    		 The benefit system must support the benefit transaction definition and processing activities by performing integrity checks on batches received via interfaces. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Disbursements

    		•
    Benefits _Quality _Assurance _And _Maintenance _066
    		 The benefit system must support the benefit transaction definition and processing activities by providing control over the correction and reprocessing of all erroneous transactions through the use of error file(s) and or suspense accounts. Erroneous transactions must be maintained and tracked until either corrected or posted or deleted at the specific request of an authorized user. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Disbursements

    		•
    Benefits _Quality _Assurance _And _Maintenance _067
    		 The benefit system must support the benefit transaction definition and processing activities by supporting management controls to ensure that transactions are processed in accordance with Government and agency-prescribed standards and procedures, the integrity of data in the system is maintained, and access is restricted to authorized users. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Disbursements

    		•
    Benefits _Quality _Assurance _And _Maintenance _068
    		 The benefit system must support the benefit transaction definition and processing activities by providing transaction edits that control, at a minimum, fund availability, account structure, and tolerance levels between related transactions, such as between an obligation and its related accrual. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Disbursements

    		•
    Benefits _Quality _Assurance _And _Maintenance _069
    		 The benefit system must support the benefit transaction definition and processing activities by providing controls to prevent the creation of duplicate transactions. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Disbursements

    		•
    Benefits _Quality _Assurance _And _Maintenance _070
    		 The benefit system should support the benefit audit trails process by providing audit trails to trace transactions from source documents, original input, other systems, system-generated transactions, and internal assignment transactions through the system. Provide transaction details to support account balances. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

    		•
    Benefits _Quality _Assurance _And _Maintenance _071
    		 The benefit system must support the benefit audit trails process by providing audit trails to trace source documents and transactions through successive levels of summarization to the financial statements and the reverse. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

    		•
    Benefits _Quality _Assurance _And _Maintenance _072
    		 The benefit system must support the benefit audit trails process by providing audit trails to identify changes made to system parameters and tables that would affect the processing or reprocessing of any financial transactions. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

    		•
    Benefits _Quality _Assurance _And _Maintenance _073
    		 The benefit system must support the benefit audit trails process by providing audit trails that identify document input, change, approval, and deletions by originator. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

    		•
    Benefits _Quality _Assurance _And _Maintenance _074
    		 The benefit system must support the benefit audit trails process by providing the capability to record the user ID, date, and time updated for each transaction affecting the general and subsidiary ledger accounts. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

  • Sustain Human Resources

    		•
    Benefits _Quality _Assurance _And _Maintenance _075
    		 The benefit system must provide for back up and recovery of the system per relevant OMB Circulars. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Quality _Assurance _And _Maintenance _076
    		 The benefit system must maintain the present interest rate per the Department of the Treasury. FFMIA Mandatory FM
    HRM
  • Manage Benefits

    		•
    Benefits _Quality _Assurance _And _Maintenance _077
    		 The benefit system should maintain the daily exchange rate for relevant currencies. FFMIA Value Added FM
    HRM
  • Calculate Payment Adjustments

  • Manage Benefits

    		•
    Benefits _Reporting _001
    		 The benefit system must provide features to compute and maintain performance trends such as:
    - number and dollar value of benefit payments made,
    - average benefit payment,
    - benefit payments made by operating levels and geographic region.    		 FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefits _Reporting _002
    		 The benefit system must provide features to compute and maintain efficiency measures to help determine the effectiveness of use of agency resources (at the local level and the national level) such as:
    - number of applications processed
    - number of awards; and
    - number of denials.    		 FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Reporting _003
    		 The benefit system must provide features to compute the length of time claimants have received benefits (average number of months and years, and report(s) showing the number of individuals receiving benefits for by duration (e.g., 1-5 years, 6-10 years) for the entire claimant population. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefits _Reporting _004
    		 The benefit system should provide features to automatically compute and maintain efficiency measures to help determine the effectiveness of use of agency resources (at the local level and the national level) such as:
    - administrative cost per application approved, and
    - time required to process a claim application.    		 FFMIA Value Added HRM
  • Manage Benefits

  • Record Time and Attendance

    		•
    Benefits _Reporting _005
    		 The benefit system must provide for issuing standard notices for a variety of user defined events. For example, the benefit system must provide capabilities to notify claimant of decisions affecting payment amount or cessation of payments. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefits _Reporting _006
    		 The benefit system must allow the user to add custom text for each standard correspondence type. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Reporting _007
    		 The benefit system must allow user to record that the U.S. Postal Service has returned correspondence as undeliverable. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Reporting _008
    		 The benefit system must have the ability to capture or record the date on which a request for information is received from a claimant or an authorized representative, relative to an appeals case. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefits _Reporting _009
    		 The benefit system must support the benefit funds analysis process by maintaining current information on obligations according to the classification elements established by the agency, on a fund by fund basis. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

    		•
    Benefits _Reporting _010
    		 The benefit system must support the benefit funds analysis process by sorting and providing on-line access to both summary level and detailed information, based on the defined level of funds control for those transactions that represent obligations and expenditures. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Execution Fund Account

    		•
    Benefits _Reporting _011
    		 The benefit system must support the benefit funds analysis process by providing control features that ensure the amounts reflected in the fund control structure agree with the general ledger account balances at the end of each update cycle. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Execution Fund Account

    		•
    Benefits _Reporting _012
    		 The benefit system should support the benefit funds analysis process by tracking the use of funds against operating or financial plans. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Execution Fund Account

    		•
    Benefits _Reporting _013
    		 The benefit system must support the benefit recovery receivable servicing process by identifying and reporting receivables that meet predetermined criteria for bad debt provisions or write-off. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Benefits _Reporting _014
    		 The benefit system must support the benefit recovery receivable servicing process by providing information to allow either manual or automated reporting of delinquent accounts to commercial credit bureaus and referral to collection agencies or other appropriate governmental organizations. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Perform Financial Reporting

    		•
    Benefits _Reporting _015
    		 The benefit system must support the benefit transaction definition and processing activities by posting to the current and prior accounting months concurrently until the prior month closing; maintain and provide on-line queries and reports on balances separately for the current and prior months. At a minimum, balances must be maintained on-line for both the current and prior months until prior month closing. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

    		•
    Benefits _Reporting _016
    		 The benefit system must support the benefit external reporting process by maintaining accounting data to support reporting in accordance with accounting standards pronounced by FASAB, and with other reporting requirements issued by the Director of OMB and the Secretary of the Treasury (some examples are listed in Appendix A). Of particular significance is data that is needed when preparing actuarial estimates for financial statement presentation, in compliance with the reporting requirements specified by SFFAS No. 5 and No. 17. For example, the system should facilitate historical trend analysis of various data elements as determined by the agency. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Reporting _017
    		 The benefit system must support the benefit external reporting process by providing summarized data electronically to systems used by the agency for decision support and provide for the preparation of external reports such as those required by the Department of the Treasury and OMB. For example, the system must pass the data needed to prepare reports for required by the Federal Agencies’ Centralized Trial-Balance System (FACTS) I, FACTS II, SF-224 (when appropriate) and financial statements to the Core financial system. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Reporting _018
    		 The benefit system must support the benefit external reporting process by reporting events and transactions according to the accounting classification elements established and within a given accounting period including providing the ability to automatically assign costs by a major program to facilitate preparation of the Statement of Net Costs in accordance with OMB’s current Bulletin on “Form and Content of Agency Financial Statements. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Reporting _019
    		 The benefit system must support the benefit external reporting process by maintaining the information required for program performance, financial performance, and financial management performance measures needed for budgeting, program management, and financial statement presentation. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Reporting _020
    		 The benefit system must support the benefit external reporting process by providing the capability to produce all relevant reports, statements, or returns required by the IRS, including producing year-end 1099 statements. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Reporting _021
    		 The benefit system must support the benefit external reporting process by allowing a user to request a reissued tax statement for current or previous year. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefits _Reporting _022
    		 The benefit system should support the benefit external reporting process by providing for an automated methodology of data manipulation and data exportation. FFMIA Value Added HRM
  • Manage Benefits

    		•
    Benefits _Reporting _023
    		 The benefit system should support the benefit external reporting process by providing for automatic translation of foreign currency payments based on the exchange rate specified by the user. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

  • Perform Financial Reporting

    		•
    Benefits _Reporting _024
    		 The benefit system should support the benefit external reporting process by allowing a user to request a reissued tax statement for previous 3 prior years. FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefits _Reporting _025
    		 The benefit system must support the benefit internal reporting process by providing for the production of formatted reports. The system must allow for the reformatting of reports to present different sorts of information, the presentation of only specific information in the format selected, the summarization of data, and the modification of report formats to tailor the reports to the specific requirements of the user. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Reporting _026
    		 The benefit system must support the benefit internal reporting process by providing for program cost accounting data to support reporting requirements specified in OMB's "Form and Content of Agency Financial Statements," and the decision-making process in managing agency programs. This will include:
    - cost reports to be utilized in the analysis of programmatic activities;
    - schedules and operating statements based on the accounting classification elements and agency criteria;
    - meaningful cost information needed to support performance measures; and
    - ability to transfer cost information directly to and from other systems.    		 FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Reporting _027
    		 The benefit system should support the benefit internal reporting process by providing cost information for comparison to other program data to determine compliance with planned budgeted activities. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Populate Cost Performance Model

    		•
    Benefits _Reporting _028
    		 The benefit system should support the benefit internal reporting process by supporting the use of historical data to conduct variance analysis. FFMIA Value Added FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Reporting _029
    		 The benefit system must support the benefit internal interface if an agency’s financial management system architecture is configured so that the major functions described herein are performed entirely by the benefit module, provide capability to interface with agency core accounting system to record the accounting impact of all financial activity at the U.S. SGL level, on a daily basis, to support consolidated financial reporting. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Reporting _030
    		 The benefit system must support the benefit internal interface by providing standard input record format(s) for interface of transactions from other systems to the benefits system and subject all transactions from interfacing systems to the benefits financial system edits, validations, and error correction procedures. Erroneous transactions must be maintained and tracked until corrected, posted, or deleted by an authorized user. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Reporting _031
    		 The benefit system must support the benefit internal interface when a major benefit system function(s) such as payment administration or recovery receivable management is performed by the core system, the benefit system must provide capability to interface with agency’s core accounting system to automatically update detailed claimant related information (e.g. individual payable and receivable records) that is maintained in the core system. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Perform Financial Reporting

  • Sustain Human Resources

    		•
    Benefits _Reporting _032
    		 The benefit system must support the benefit internal interfacing process by providing the capability to interface to the agency's cost accounting system. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Perform Financial Reporting

    		•
    Benefits _Reporting _033
    		 The benefit system must support the access to benefit information process by allowing for the information contained in the system to be queried and present detailed data as requested. This will include user-defined criteria to access data for open or closed accounting periods. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Reporting _034
    		 The benefit system must support the access to benefit information process by providing users with access to on-line guidance or help for performing system functions. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Reporting _035
    		 The benefit system must support the access to benefit information process by displaying a message indicating the transaction cannot be completed and further research is required if a claimant's or claim holder's record is not located via query. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefits _Reporting _036
    		 The benefit system must support the access to benefit information process by presenting information resulting from system queries in a formatted fashion to facilitate the understanding of the information by non-technical users, and unformatted for more technically proficient users. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Reporting _037
    		 The benefit system must support the access to benefit information process by providing the capability to access historical data records that are removed from on-line viewing, including items such as individual benefit payments, receivable, and collection data. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Benefits _Reporting _038
    		 The benefit system must support the access to benefit information process by allowing users to design extract files for their specific requirements, and perform table look-ups and expansion of codes when needed to clarify the information contained within the results of system queries or reports. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Reporting _039
    		 The benefit system must support the access to benefit information process by providing features to facilitate verification (i.e., matching programs) using information extracted (see above) from the benefit system for comparison against benefit programs administered by other agencies when legally permitted. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Reporting _040
    		 The benefit system must support the access to benefit information process by facilitating the analysis of information contained in the system by allowing analysts to obtain report information and the results of system queries in data files that can be transferred to other applications or analytical tools. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Reporting _041
    		 The benefit system must support the access to benefit information process by providing for easy access to historical files for comparative, analytical, and trend information. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Reporting _042
    		 The benefit system should support the access to benefit information process by providing for self-service claimant initiated Web browser requests pertaining to account specific matters. FFMIA Value Added HRM
  • Manage Benefits

    		•
    Benefits _Security _Internal _Controls _001
    		 The benefit system must adhere to the applicable final "Electronic and Information Technology Accessibility Standards" issued by the Architectural and Transportation Barriers Compliance Board, which address technical and functional performance criteria necessary for such technology to comply with section 508 of the Rehabilitation Act Amendments of 1998. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Security _Internal _Controls _002
    		 The benefit system must support the benefit security and internal controls activities by providing flexible security facilities to control user access at varying degrees including: overall system access, capability to perform specific functions (inquiry, update), access to certain functionality. FFMIA Mandatory HRM
  • Manage Benefits

    		•
    Benefits _Security _Internal _Controls _003
    		 The benefit system must support the benefit security and internal controls activities by providing the capability to define access to specific functions by named user, class of user, and position. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefits _Security _Internal _Controls _004
    		 The benefit system must support the benefit security and internal controls activities by providing for multiple levels of approvals based on user-defined criteria including dollar limits, type of document processed, etc. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Benefits _Security _Internal _Controls _005
    		 The benefit system must support the benefit security and internal controls activities by providing the capability to perform reconciliation routines for internal participant accounts, ledgers, and funds, and to identify unsuccessful reconciliations via error log or error report. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Post to General Ledger

    		•
    Benefits _Security _Internal _Controls _006
    		 The benefit system must support the benefit security and internal controls activities by establishing the appropriate administrative, technical and physical safeguards to ensure the security and confidentiality of records and to protect against anticipated threats or hazards to their security or integrity which could result in substantial harm, embarrassment, inconvenience, or unfairness to any individual on whom information is maintained. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefits _Security _Internal _Controls _007
    		 The benefit system must support the benefit security and internal controls activities by providing a mechanism to monitor changes to software coding and the responsible individual (authorized user). FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Benefits _Security _Internal _Controls _008
    		 The benefit system must support the access to benefit information process by complying with the disclosure provisions of the Privacy Act of 1974 (5 U.S.C. 552A) as amended. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Budgetary _Accounting _001
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to define tolerances by percentage, "not-to-exceed" dollar amounts, or "not-to-exceed" quantities at the document line level, and use them to control overages by document line for the following relationships:
    • Obligations to commitments
    • Receipts to obligations
    • Invoices to obligations.    		 FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Budgetary _Accounting _002
    		 To support the Funds Distribution process, the Core financial system must provide automated functionality to record allotments, sub-allotments, allocations and allowances (i.e. distribute funds) to multiple organizational levels or other elements of accounting classification. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Budgetary _Accounting _003
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to record transactions against prior year funds, both expired and unexpired, in the current year. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Budgetary _Accounting _004
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to monitor amounts paid out of current year funds to cover obligations made against a cancelled account Treasury Appropriation Fund Symbol (TAFS)). Prevent payments that cumulatively exceed 1 percent of the current year appropriation or the total amount available prior to close of the original appropriation. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Budgetary _Accounting _005
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to generate the Report on Budget Execution and Budgetary Resources (SF-133). Parameters include TAFS and accounting period end date. When no TAFS is specified, generate a report for each reportable TAFS. Results are reports in accordance with Office of Management and Budget (OMB) Circular A-11 instructions and the USSGL crosswalk to the SF-133 report. FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Cashier _Function _001
    		 To support the Cashier Function, the Revenue System must provide the capability to identify the TAFS for which the deposit is being made. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Cashier _Function _002
    		 To support the Cashier Function, the Revenue System must provide the capability to recognize and classify collections in the proper budgetary categories. Record and control all prescribed types of budgetary authorities relative to earned and unearned revenue or cash collections (both cash and accrual basis), including spending authority from offsetting collections. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Cashier _Function _003
    		 To support the Cashier Function, the Revenue System must provide the capability to recognize and record advance payments received. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Cashier _Function _004
    		 To support the Cashier Function, the Revenue System must provide the capability to recognize and record cash donations as non-exchange revenue. FFMIA Mandatory FM
  • Manage Collections

  • Post to General Ledger

    		•
    Cashier _Function _005
    		 To support the Cashier Function, the Revenue System must provide the capability to perform transaction cross-referencing in which a user can perform a query to locate the details of associated transactions in the processing "chain" (e.g., querying on a receivable would provide any associated cash receipts). FFMIA Mandatory FM
  • Manage Receivables

    		•
    Cashier _Function _006
    		 To support the Cashier Function, the Revenue System must provide the capability to track funds at various levels based on required elements of the accounting classification and project/program accounting structure. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Common _Requirements _For _Inventory _Classification _001
    		 The Inventory, Supplies and Materials system must record beginning balances (on-hand), acquisitions, withdrawals (dispositions), and calculate ending balances (on-hand) expressed in dollar values and physical units. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _002
    		 The Inventory, Supplies and Materials system must record item identification, classification (e.g., nomenclature, quantity, description, Federal stock classification or national stock number), initial cost, and subsequent costs related to acquisition (i.e. holding/handling cost). FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _003
    		 The Inventory, Supplies and Materials system must record the condition of the inventory. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _004
    		 The Inventory, Supplies and Materials system must record changes in value of Inventory, Supplies and Materials due to changes in condition or other impacting circumstances. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _005
    		 The Inventory, Supplies and Materials system must record whether material received is hazardous, classified, requires special handling, requires special packaging, requires munitions list controls, requires trade security controls, or has a shelf life. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _006
    		 The Inventory, Supplies and Materials system must identify the type of transaction affecting the item; e.g., initial acquisition, location, change in location, and disposal. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _007
    		 The Inventory, Supplies and Materials system must provide edits (controls) to prevent duplicate entries and reduce the likelihood of creating erroneous inventory documents/records, thereby ensuring the integrity of data recorded in the system. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _008
    		 The Inventory, Supplies and Materials system must permit only authorized users to enter, modify, or otherwise alter inventory records (See section on Security and Internal Controls). FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _009
    		 The Inventory, Supplies and Materials system must provide audit trails to trace transactions from source documents, original input, other systems, and system-generated transactions. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _010
    		 The Inventory, Supplies and Materials system must enable and account for the transfer of responsibility for inventory from one authorized manager to another authorized manager, ensuring that sufficient information is transferred to provide an audit trail at the gaining management activity. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _011
    		 The Inventory, Supplies and Materials system must provide the capability to relate data elements to each other as discussed, through an integrated data query facility that supports ad hoc query access to financial information described in the document and provides reporting tools for data analysis. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _012
    		 The Inventory, Supplies and Materials system must comply with the Government Paperwork Elimination Act (GPEA) of 1998; requiring Federal agencies to allow, by October 21, 2003, individuals or entities, as an option, to interact with them electronically where practicable. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _013
    		 The Inventory, Supplies and Materials system must adhere to the applicable final "Electronic and Information Technology Accessibility Standards" issued by the Architectural and Transportation Barriers Compliance Board, which address technical and functional performance criteria necessary for such technology to comply with section 508 of the Rehabilitation Act Amendments of 1998. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Common _Requirements _For _Inventory _Classification _014
    		 The system must provide a field for a Unique Item Identifier (UID). A UID is a unique, unambiguous string of alpha numeric characters that enable the identification of a specific item from any other like or unlike it in compliance with ISOs 15434 and 15418. (ISO 5434:2005 defines the manner in which data is transferred to high-capacity ADC media from a supplier's information system and the manner in which data is transferred to the recipient's information system. ISO 15418 is Information technology -- EAN/UCC Application Identifiers and Fact Data Identifiers and Maintenance.) (Inventory, Supplies, and Materials systems are required to have this field function at all steps in the process from acquisition to disposal. Use of the field is at the discretion of agency management. However, if an agency decides to enable this field, the data in the field must be maintained throughout the lifecycle of the inventoried item.) FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Computing _Gross _Pay _001
    		 The payroll system must process both current period and prior period adjustments as an integral part of the payroll cycle. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Computing _Gross _Pay _002
    		 The payroll system must compute pay for various types of employees, e.g., firefighters, law enforcement officers, emergency medical technicians, teachers, etc. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Computing _Gross _Pay _003
    		 The payroll system must (1) compute earnings amounts or rates for partial pay periods when entitlement dates do not coincide with the pay period's beginning and ending dates, and (2) process earnings adjustments on a begin-date/end-date basis. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Computing _Gross _Pay _004
    		 The payroll system must calculate pay at the end of each period after properly authorized inputs have been received from the Time and Attendance Processing Function, and after personnel action processing is completed. FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Develop Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Computing _Gross _Pay _005
    		 The payroll system must calculate overtime based on FLSA or Title 5 requirements. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Computing _Gross _Pay _006
    		 The human resources and payroll systems must calculate current and/or retroactive adjustments for allowances, premiums and differentials as defined by law or regulation. These may be set dollar amounts or computed as a percentage of pay, applying caps or other limitations when applicable. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Computing _Gross _Pay _007
    		 The payroll system must accommodate information requirements to support supplemental pay actions and recertified checks. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Computing _Gross _Pay _008
    		 To support pay processing, the payroll system must perform statutory limit and reasonableness tests on gross pay. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Computing _Gross _Pay _009
    		 The payroll system must compute gross pay as the sum of each rate of pay times the number of units related to it, minus retirement annuity offsets, if applicable, plus all appropriate allowances and/or other gross pay components. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Computing _Gross _Pay _010
    		 The payroll system must classify and total deductions, subtract total deductions from gross pay, and apply formulas or utilize tables to determine employer contributions required for certain payroll taxes and benefits. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Computing _Gross _Pay _011
    		 The system must process and compute pay and deductions for multiple positions under different appointment authorities, and different pay, leave, and benefit entitlements. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Computing _Gross _Pay _012
    		 The human resources and payroll systems must support retirement calculations for all categories of employees under all applicable retirement programs to the agency. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Confirm _And _Followup _On _Payments _001
    		 To support the Payment Confirmation process, the Core financial system must provide automated functionality to update payments with paid schedule number, confirmed date, and check number or trace number upon receipt of confirmation data from the Government Online Accounting Link System (GOALS) II Information Access System (IAS) Regional Financial Center (RFC) Agency Link. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Confirm _And _Followup _On _Payments _002
    		 To support the Payment Follow-Up process, the Core financial system must provide automated functionality to maintain a history of the following information for each payment made:
    • Accounting classification information
    • Agency Locator Code (ALC)
    • Treasury Account Symbol (TAS) / Business Event Type Code (BETC)
    • Referenced obligation document number(s)
    • Source document number(s) (reimbursable agreement number, Blanket Purchase Agreement (BPA) and associated BPA call number, Contract and associated delivery/task order number, and grant number)
    • Total invoice amount
    • Payment voucher document number
    • Vendor invoice number
    • Vendor information (number, name, address, Taxpayer Identification Number (TIN), and Data Universal Numbering System (DUNS)+4 number for Central Contractor Registration (CCR) vendors)
    • Payment address or bank account number and routing number
    • Payment method (e.g., check, Electronic Fund Transfer (EFT))
    • Payment amount
    • Interest paid
    • Discount taken
    • Internal offset made
    • Date due
    • Date paid.    		 FFMIA Mandatory FM
    MSSM
  • Manage Collections

  • Manage Supply Chain Entitlement

  • Monitor Contract or Order Performance

    		•
    Confirm _And _Followup _On _Payments _004
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to generate the FMS 224 Report. Parameter is the accounting period. Result is the FMS 224, Statement of Transactions, for non-GWA reporting ALC's. Generate the report in both hard copy and electronic formats required by the Department of the Treasury. FFMIA Mandatory FM
  • Manage Execution with Treasury

    		•
    Confirm _And _Followup _On _Payments _005
    		 The system must provide the Statement of Transactions According to Appropriations, Funds, and Receipt Accounts, FMS Form 1220, data in hard copy format required by the Department of the Treasury. FFMIA Mandatory FM
    MSSM
  • Manage Sales and Procurement

  • Perform Financial Reporting

    		•
    Confirm _And _Followup _On _Payments _007
    		 To support the Payment Confirmation process, the Core financial system must provide automated functionality to liquidate individual disbursement-in-transit transactions and record confirmed disbursements upon receipt of payment confirmation from the Government Online Accounting Link System (GOALS) II Information Access System (IAS) Regional Financial Center (RFC) Agency Link. FFMIA Mandatory FM
  • Manage Disbursements

  • Post to General Ledger

    		•
    Confirm _And _Followup _On _Payments _008
    		 To support the Disbursing process, the Core financial system must provide automated functionality to record transactions to reflect disbursement activity initiated by other agencies and recorded in Intra-governmental Payment and Collection (IPAC). FFMIA Mandatory FM
    MSSM
  • Manage Supply Chain Entitlement

  • Monitor Contract or Order Performance

  • Post to General Ledger

    		•
    Confirm _And _Followup _On _Payments _009
    		 To support the Payment Confirmation process, the Core financial system must provide automated functionality to assign check numbers to individual payment records when a payment schedule has multiple check ranges or a break in check numbers. FFMIA Mandatory MSSM
  • Monitor Payment

    		•
    Confirm _And _Followup _On _Payments _010
    		 To support the Payment Follow-Up process, the Core financial system must provide automated functionality to generate IRS Forms 1099-MISC, 1099-INT and 1099-G in accordance with IRS regulations and in current IRS acceptable format, including hard copy and electronic form (i.e., bulk file). For example, produce an IRS Form 1099-MISC for payments of $600 or more to a sole proprietor for services rendered. FFMIA Mandatory MSSM
  • Monitor Payment

    		•
    Confirm _And _Followup _On _Payments _011
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to import the Agency Confirmation Report (ACR) support listing from the GOALS II/IAS RFC Agency Link to facilitate reconciliation of agency recorded disbursements and cancellations with Treasury. FFMIA Mandatory FM
  • Manage Execution with Treasury

    		•
    Confirm _And _Followup _On _Payments _012
    		 To support the Treasury Information Maintenance process, the Core financial system must provide automated functionality to capture the TAS/BETC on all transactions that impact the FBWT and are reported through the Government wide Accounting (GWA) system. FFMIA Mandatory FM
  • Manage Execution with Treasury

    		•
    Confirm _And _Followup _On _Payments _013
    		 To support the Payment Confirmation process, the Core financial system must provide automated functionality to import payment confirmation data from the GOALS II/IAS RFC Agency Link. FFMIA Mandatory FM
  • Manage Execution with Treasury

    		•
    Confirm _And _Followup _On _Payments _014
    		 To add value to the Payment Follow-Up process, the Core financial system should provide automated functionality to generate e-mail notification to employees of travel payments made by disbursing offices. FFMIA Value Added MSSM
  • Monitor Payment

    		•
    Confirm _And _Followup _On _Payments _015
    		 To support the Payment Follow-Up process, the Core financial system must provide automated functionality to generate the Unmatched Invoice Document Lines Report. Result is a list of selected invoice document numbers with document lines not matched to obligations, receipts, and/or acceptance, as required by the matching terms of the obligation (2, 3 or 4-way matching). Report the following information for each invoice document listed:
    • Vendor number and name
    • Invoice number
    • Invoice date
    • Invoice receipt date
    • Invoice amount
    • Referenced obligation number
    • Document number
    • Document line number(s)
    • Document line amount(s)
    • Document line accounting classification
    • Unmatched document(s) (obligation, receipt and/or acceptance)
    • Age, in days, that invoice document line has been unmatched.
    Sorting options include document number, vendor number, vendor name, accounting classification and unmatched age.    		 FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Confirm _And _Followup _On _Payments _016
    		 To support the Payment Confirmation process, the Core financial system must provide automated functionality to assign check numbers to individual payments, based upon the payment schedule's check range received from the GOALS II IAS RFC Agency Link. FFMIA Mandatory FM
  • Manage Collections

    		•
    Confirm _And _Followup _On _Payments _017
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to compare individual amounts on the ACR support listing with amounts recorded in the agency's general ledger by schedule number and accounting period. The accounting period is the fiscal month and year used for financial reporting purposes. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Confirm _And _Followup _On _Payments _018
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to generate the GL/ACR Discrepancy Report. Parameter is accounting period. Result is a report including schedule number, dollar amount, and confirmed date or transaction date of:
    • Items on the ACR listing and not in the agency's general ledger
    • Items on the ACR listing for a different amount than in the agency's general ledger
    • Items in the agency's general ledger and not on the ACR listing.    		 FFMIA Mandatory MSSM
  • Process Contract Clauses

    		•
    Confirm _And _Followup _On _Payments _020
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to import IPAC support listing from the GOALS II/IAS to facilitate reconciliation of agency recorded IPAC transactions with Treasury. FFMIA Mandatory FM
  • Manage Execution with Treasury

    		•
    Confirm _And _Followup _On _Payments _022
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to compare IPAC transactions on the IPAC support listing with IPAC transactions recorded in the agency's general ledger. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Confirm _And _Followup _On _Payments _023
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to generate the General Ledger (GL)/IPAC Discrepancy Report. Parameter is the accounting period. Result is report including document reference number (from IPAC Support Listing), dollar amount, and audit date or transaction date of:
    • Items on the IPAC support listing and not in the agency's general ledger
    • Items on the IPAC support listing for a different amount than in the agency's general ledger
    • Items in the agency's general ledger and not on the IPAC support listing.    		 FFMIA Mandatory FM
  • Manage Execution with Treasury

    		•
    Confirm _And _Followup _On _Payments _024
    		 To support the Payment Follow-Up process, the Core financial system must provide automated functionality to query payment data. Parameter is accounting period range. Result is number of payments and percent of total by payment method (EFT vs. check). FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Confirm _And _Followup _On _Payments _025
    		 To support the Payment Follow-Up process, the Core financial system must provide automated functionality to generate a report of payment vouchers past their due date, as of current system date. List the selected payment vouchers with the following information:
    • Payment voucher number
    • Referenced obligation number
    • Vendor invoice number
    • Vendor number and name
    • Invoice date
    • Invoice amount
    • Invoice due date
    • Number of days late.
    Sort options include number of days late and vendor number.    		 FFMIA Mandatory FM
  • Manage Collections

    		•
    Confirm _And _Followup _On _Payments _026
    		 To support the Payment Follow-Up process, the Core financial system must provide automated functionality to query IRS 1099-MISC information. Parameters include calendar year, vendor name (legal or Doing Business As (DBA)), TIN and DUNS+4 number. Result is details supporting IRS 1099-MISC reporting. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Confirm _And _Followup _On _Payments _027
    		 To support the Payment Follow-Up process, the Core financial system must provide automated functionality to query payments data. Identify a sample of payments for review based on agency-defined sampling criteria and the date(s) of payment. Result is a list of invoice document numbers with drill down to invoice details, including data required on a proper vendor invoice per 5 CFR Part 1315. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Confirm _And _Followup _On _Payments _028
    		 To support the Treasury Information Maintenance process, the Core financial system must provide automated functionality to maintain GWA Reporter Categories. FFMIA Mandatory FM
  • Manage Execution with Treasury

    		•
    Confirm _And _Followup _On _Payments _029
    		 To support the Treasury Information Maintenance process, the Core financial system must provide automated functionality to define the GWA Reporter Category for GWA reporter ALCs as
    • IPAC Only
    • CA$HLINK II Only
    • Treasury Disbursing Office (TDO) Payments Only
    • IPAC and CA$HLINK II
    • IPAC and TDO Payments
    • TDO Payments and CA$HLINK II, or
    • IPAC, CA$HLINK II and TDO Payments.    		 FFMIA Mandatory FM
  • Manage Collections

    		•
    Confirm _And _Followup _On _Payments _030
    		 To support the Payment Confirmation process, the Core financial system must provide automated functionality to correct system-assigned check numbers on payment records that do not match the actual check number assigned by Treasury. FFMIA Mandatory FM
  • Manage Collections

    		•
    Cost _And _Revenue _Accumulation _001
    		 The managerial cost accounting system must send cost data to the appropriate system to calculate exchange revenue for goods or services made or produced to order under a contract. FFMIA Mandatory FM
    MSSM
  • Monitor Contract or Order Performance

  • Populate Cost Performance Model

    		•
    Cost _And _Revenue _Accumulation _002
    		 The managerial cost accounting system should support the inventory system (or other property system) by accumulating costs from multiple sources for inventory and related property that has been acquired, is undergoing repair, or is in production (work-in-process). FFMIA Value Added FM
  • Populate Cost Performance Model

    		•
    Cost _And _Revenue _Accumulation _003
    		 The managerial cost accounting system should provide accumulated costs, including applicable indirect costs, to the appropriate system for recording as the appropriate asset or expense type. FFMIA Value Added FM
  • Manage Liabilities

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Cost _And _Revenue _Accumulation _004
    		 The managerial cost accounting system should accumulate and determine the full cost of general property, plant and equipment (PP&E) under construction. FFMIA Value Added FM
  • Populate Cost Performance Model

    		•
    Cost _And _Revenue _Accumulation _005
    		 The managerial cost accounting system should transfer the completed project construction in progress cost to the appropriate asset account and passed the information to the core financial system and property management system(s) for asset valuation purposes. FFMIA Value Added FM
  • Populate Cost Performance Model

    		•
    Cost _And _Revenue _Accumulation _006
    		 The managerial cost accounting system shall recognize the cost of acquiring, improving, reconstructing, or renovating heritage assets, other than multi-use heritage assets, on the statement of net cost for the period in which the cost is incurred. The cost shall include all costs incurred during the period to bring the item to its current condition at its initial location. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _And _Revenue _Accumulation _007
    		 The managerial cost accounting system must accumulate and maintain Stewardship Investment cost (investment in human capital, research and development, and non-federal physical property), on an annual basis for stewardship reporting, for a period of five years FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _And _Revenue _Accumulation _008
    		 The job order cost system must calculate actual shop rates from the cost obtained from the same database used to prepare general ledger control account entries. DFMIR Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _And _Revenue _Accumulation _009
    		 The managerial cost accounting system should be capable of supporting cost management by accumulating costs in agency defined cost centers that are associated with agency-defined performance measures FFMIA Value Added FM
  • Populate Cost Performance Model

    		•
    Cost _And _Revenue _Accumulation _010
    		 The managerial cost accounting system must be capable of supporting cost management by accumulating numerically valued agency-defined output information. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _And _Revenue _Accumulation _011
    		 The managerial cost accounting system must be capable of supporting cost management by calculating the unit cost of outputs. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _Assignment _001
    		 The managerial cost accounting system must support one or more of the following costing methodologies:
    • Activity Based Costing (ABC),
    • Job Order Costing,
    • Process Costing and
    • Standard Costing.    		 FFMIA Mandatory FM
  • Define Cost Performance Model

    		•
    Cost _Assignment _002
    		 If the cost assignment process affects the values of Standard General Ledger (SGL) accounts in the core financial system's general ledger, such as inventory or fixed asset accounts, the managerial cost accounting system must send the summarized impact of cost assignments to the core financial system for posting to the general ledger and external reporting. FFMIA Mandatory FM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Cost _Assignment _003
    		 Costs of supporting services and intermediate products should be assigned to the segments that receive the services and products. This is referred to as the intra-entity cost assignments. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _Assignment _004
    		 With respect to each responsibility segment, the costs that are to be assigned to outputs: (a) direct and indirect costs incurred within the responsibility segment, (b) costs of other responsibility segments that are assigned to the segment, and (c) inter-entity costs recognized by the receiving entity and assigned to the segment. If a responsibility segment produces one kind of output only, costs of resources used to produce the output are assigned to the output. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Populate Cost Performance Model

    		•
    Cost _Assignment _005
    		 The costs that can be traced to each of the activities (or outputs) shall be assigned to the activities (or outputs) directly. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _Assignment _006
    		 To determine the full cost of each of the activities or outputs that share resources, indirect common costs shall be assigned to those activities. Common costs shall be assigned to activities either on a cause-and-effect basis, if feasible, or through reasonable allocations. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _Assignment _019
    		 Unfunded cost financed by other organizations or by prior appropriations should be added to the shop rate charges and billed to non-DoD ordering activities or considered in making cost effectiveness comparisons. DFMIR Mandatory FM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Cost _Assignment _020
    		 The general and administrative (G&A) expenses are accumulated in the activities indirect cost centers and charged to customers by equitably prorating the expense to job orders. DFMIR Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _Monitoring _And _Reporting _001
    		 The managerial cost accounting system should be able to provide cost data needed to produce the Statement of Net Costs for the agency's financial statements FFMIA Value Added FM
  • Perform Financial Reporting

  • Populate Cost Performance Model

    		•
    Cost _Monitoring _And _Reporting _002
    		 The managerial cost accounting system should assist in the reporting of financial data related to stewardship resources. FFMIA Value Added FM
  • Populate Cost Performance Model

    		•
    Cost _Monitoring _And _Reporting _003
    		 The managerial cost accounting system must be capable of supporting cost management by producing unit cost reports by output. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _Monitoring _And _Reporting _004
    		 The managerial cost accounting system must be capable of supporting cost management by producing project, job order, and work order reports showing costs for a project from its inception up to the current date. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _Monitoring _And _Reporting _005
    		 The managerial cost accounting system must be capable of supporting cost management by producing contract reports showing the revenues and costs associated with each contract (i.e. customer orders). FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _Monitoring _And _Reporting _006
    		 A reporting entity and its responsibility segments may incur general management and administrative support costs that cannot be traced, assigned, or allocated to segments and their outputs. These unassigned costs are part of the organization costs, and they shall be reported on the entity's financial statements (such as the Statement of Net Costs) as costs not assigned to programs. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Perform Financial Reporting

  • Populate Cost Performance Model

    		•
    Cost _Monitoring _And _Reporting _007
    		 Inter-entity expenses/assets and financing sources shall be eliminated for any consolidated financial statements covering both entities. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Cost _Monitoring _And _Reporting _008
    		 The managerial cost accounting system must be able to provide cost data needed to produce the Statement of Net Cost for the agency's financial statements. FFMIA Mandatory FM
  • Perform Financial Reporting

  • Populate Cost Performance Model

    		•
    Cost _Monitoring _And _Reporting _009
    		 The process cost accounting system must update the appropriate general ledger control accounts: Inventory - Finished Goods and the Work-in-Process accounts. Detailed DoD-specific transactions are available in the USSGL Transaction Library, reference Volume 4, Chapter 2, subparagraph 020101. Using standardized transactions, post entries reflecting consumption of supplies and labor, followed by entries reallocating expenses to "in-process" accounts. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Associate Project Identification to Appropriate CIP Account

  • Associate Project Identification to Appropriate WIP Account

  • Create CIP and or WIP Account

  • Determine If CIP and or WIP Account is Required

  • Establish CIP and or WIP Account

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record CIP and or WIP Financial Transactions

  • Relieve CIP and or WIP Account

  • Update CIP and or WIP Account

    		•
    Cost _Of _Post _1991 _Direct _Loans _001
    		 An automated direct loan system must record Post-1991 direct loans as assets at the present value of their estimated net cash inflows. The difference between the outstanding principal of the loans and the present value of their net cash inflows is recognized as a subsidy cost allowance. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _002
    		 An automated direct loan system must record a subsidy expense for Post-1991 direct loans disbursed during a fiscal year. The amount of the subsidy expense equals the present value of estimated cash outflows over the life of the loans minus the present value of estimated cash inflows, discounted at the interest rate of on marketable United States (U.S.) Treasury securities of similar maturity to the cash flow of the direct loan or loan guarantee for which the estimate is being made (hereinafter referred to as the applicable Department of the Treasury interest rate). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _003
    		 During the fiscal year in which new direct loans are disbursed, an automated direct loan system must recognize the components of subsidy expense (of those new direct loans) separately from interest subsidy costs, default costs, fees and other collections, and other subsidy costs. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _004
    		 An automated direct loan system must record the present value of fees and other collections as a deduction from subsidy costs. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _005
    		 An automated direct loan system must amortize the subsidy cost allowance for direct loans by the interest method using the interest rate that was used to calculate the present value of the direct loans when the direct loans were disbursed, after adjusting for the interest rate re-estimate. The amortized amount is recognized as an increase or decrease in interest income FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _006
    		 An automated direct loan system must re-estimate the following subsidy cost allowance, for direct loans, as of the date of the financial statements:
    interest rate re-estimates and
    technical/default re-estimates.
    Each program re-estimate should be measured and disclosed in these two components separately.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _007
    		 An automated direct loan system must recognize any increase or decrease in the subsidy cost allowance resulting from the re-estimates as an increase or decrease in subsidy expense for the current reporting period. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _008
    		 An automated direct loan system must recognize interest accrued on direct loans, including amortized interest, as interest income. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _009
    		 An automated direct loan system must recognize interest due from the U.S. Treasury on un-invested funds as interest income. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _010
    		 An automated direct loan system must recognize interest accrued on debt to the U.S. Treasury as interest expense. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _011
    		 An automated direct loan system must recognize losses and liabilities of direct loans, obligated before October 1, 1992, when it is more likely than not that the direct loans will not be totally collected. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _012
    		 An automated direct loan system must re-estimate the allowance of the uncollectible amounts, for pre-1992 direct loans, each year as of the date of the financial statements. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _013
    		 An automated direct loan system must recognize the amount of the modification cost of direct loans as a modification expense when pre 1992 or post 1991 direct the loans are modified. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _014
    		 An automated direct loan system must recognize any difference between the change in book value and the cost of modification of both pre 1992 and post 1991 direct loans as a gain or loss. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _015
    		 For post-1991 direct loans, an automated direct loan system must recognize as a financing source (or a reduction in financing source) the modification adjustment transfer paid or received to offset any gain or loss. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _016
    		 An automated direct loan system must recognize any difference between the book value loss (or gain) and the cost of modification on a sale of a pre 1992 and post 1991 direct loan as a gain or loss. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _018
    		 The actual historical experience for the performance of a risk category is a primary factor upon which an estimation of default cost is based. To document actual experience, a database shall be maintained to provide historical information on actual payments, prepayments, late payments, defaults, recoveries, and amounts written off. DFMIR Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _019
    		 When a post-1991 direct loan is modified, an automated direct loan system must change the existing book value of that loan to an amount equal to the present value of the net cash inflows projected under the modified terms from the time of modification to the loan's maturity. That amount is discounted at the original discount rate (the rate that was originally used to calculate the present value of the direct loan, when the direct loan was disbursed, after adjusting for the interest rate re-estimate). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Cost _Of _Post _1991 _Direct _Loans _020
    		 When property is transferred from borrowers to a federal credit program through foreclosure or other means, in partial or full settlement of post-1991 direct loans or as a compensation for losses that the government sustained under post-1991 loan guarantees, an automated direct loan system must recognized the foreclosed property as an asset and record the asset at the present value of its estimated future net cash inflows discounted at the original discount rate adjusted for the interest rate re-estimate. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Customer _Order _Options _001
    		 To support Customer Order Options, the Revenue System must provide the capability to process and track orders to determine order status and allow for detailed (by customer) and batched information required in RO-1 (see requirement 05.08.01). In a non-exchange revenue transaction, collect the same data a customer order provides in an exchange revenue transaction (see examples of non-exchange revenues). Customer order data is to be retained to capture an order's entire history for handling inquiries and providing an audit trail. OMB's Business Rules for Intragovernmental Transactions, (M-07-03), requirements must also be supported (i.e., providing DUNS numbers, order numbers, standard data elements for billing records, and others). Also, customer order data is to be filed in accordance with National Archives and Records Administration (NARA) regulations for the required time frames based on the type of record and activity. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Customer _Order _Options _002
    		 To support Customer Order Options, the Revenue System must provide the capability to ensure that order fulfillment and revenue can be associated with a specific Intragovernmental order, the seller must capture the buyer's Intragovernmental order number in the seller's order fulfillment or revenue system to associate the buyer's order number with any agreement or control number assigned by the seller's system. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Customer _Order _Options _003
    		 To support Customer Order Options, the Revenue System should provide the capability to receive customer orders via Internet. FFMIA Value Added FM
  • Manage Receivables

    		•
    Customer _Order _Options _004
    		 To support Customer Order Options, the Revenue System should provide an integrated customer management relationship to establish a single view of account information. FFMIA Value Added FM
  • Manage Receivables

    		•
    Death _Benefits _001
    		 To support the Application Information Store data requirements relative to systems used in administering death benefit programs, the benefit system must capture:
    - Claimant’s relation to claim holder.
    - Dates of creditable employment of the claim holder (and military service when used in determining eligibility and the amount of benefits).
    - Claimant dependency information, when such affects the benefit amount.
    - Date married, when applicable.
    - Date divorced when applicable.
    - Date of claim holder death.    		 FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Deferred _Maintenance _And _Cleanup _Costs _001
    		 The system shall recognize and record the following total estimated cost of environmental liabilities associated with General PP&E placed in service prior to October 1, 1997:
    (a) In the initial year the liability is recorded, unless the costs are intended to be recovered through user charges.
    (b) If the costs are intended to be recovered through user charges, then the DoD Components shall recognize a liability for that portion of the asset that has passed since the PP&E was placed into service in the initial year the liability is recorded. The remaining liability shall be systematically recognized over the remaining useful life.
    The property system must recognize the estimated environmental liabilities associated with General PP&E placed in service after September 30, 1997, that have future environmental closure and/or environmental cleanup requirements, over the useful life. The accumulation of the liability and the recognition of the related expense shall commence when it is placed in service, continue in each period that operation continues, and be completed when the General PP&E ceases operation.    		 FFMIA Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

  • Prepare Environmental Liabilities Information for Financial Reporting

    		•
    Deferred _Maintenance _And _Cleanup _Costs _002
    		 Environmental cost estimates shall be reviewed annually and revised when there is evidence that significant changes in the cost measurement have occurred, such as changes in scope, ownership, regulation, or technology. As a minimum, long-term cost estimates shall be adjusted upward or downward annually, through indexing, to maintain them on a current cost basis as if acquired in the current period. FFMIA Mandatory RPILM
  • Prepare Environmental Liabilities Information for Financial Reporting

    		•
    Deferred _Maintenance _And _Cleanup _Costs _003
    		 During each period that general PP&E is in operation, the system must record a portion of the estimated total cleanup costs as an expense. This expense allocation must be done in a systematic and rational manner based on the use or physical capacity of the associated PP&E, whenever possible. If physical capacity is not applicable or estimable, the estimated useful life of the associated PP&E may serve as the basis for systematic and rational recognition of expenses and accumulation of the liability. Recognition of the expense and accumulation of the liability shall begin on the date that the PP&E is placed into service, continue in each period that operation continues, and be completed when the PP&E ceases operation. FFMIA Mandatory FM
    RPILM
  • Post to General Ledger

  • Prepare Environmental Liabilities Information for Financial Reporting

    		•
    Deferred _Maintenance _And _Cleanup _Costs _004
    		 The system should allow estimated environmental liabilities to be reduced by the costs that are paid to reflect the total remaining cleanup costs less any unrecognized portions of a systematically recognized cost estimate. Further, the DoD Component should be able to distinguish between the current and non-current portions of the liability estimate. FFMIA Mandatory FM
    RPILM
  • Manage Liabilities

  • Perform Financial Reporting

  • Post to General Ledger

  • Prepare Environmental Liabilities Information for Financial Reporting

    		•
    Deferred _Maintenance _And _Cleanup _Costs _005
    		 The system must recognize the estimated environmental liabilities associated with cleanup cost for Stewardship PP&E in the period that the asset is placed into service. FFMIA Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

  • Prepare Environmental Liabilities Information for Financial Reporting

    		•
    Deferred _Maintenance _And _Cleanup _Costs _006
    		 The property system must record the cumulative effect of changes in cost estimates by recognizing an expense in the current accounting period and adjusting the corresponding liability. Additionally, the related cleanup cost for the current period shall be expensed and accrued as an environmental liability. FFMIA Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Deferred _Maintenance _And _Cleanup _Costs _011
    		 For stewardship PP&E that are in service at the effective date of SFFAS-6 (beginning after September 30, 1997), the system must recognize a liability for cleanup costs and an adjustment must be made to the Net Position of the entity. The amount of the adjustment shall be shown as a "prior period adjustment" in any statement of changes in net position that may be required. No amounts should be recognized as expense in the period of implementation. The amounts involved should be disclosed and, to the extent possible, the amount associated with current and prior periods should be noted. FFMIA Mandatory FM
    RPILM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Deferred _Maintenance _And _Cleanup _Costs _012
    		 The system shall allow an entity to record an offsetting charge, for any General PP&E Cleanup Cost liability recognized upon implementation, to its' Statement of Changes in Net Position. FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Deferred _Maintenance _And _Cleanup _Costs _013
    		 An entity must show, as a prior period adjustment in its Statement of Changes in Net Position, the amount of the liability due to implementing the cleanup costs standard in SFFAS-6. The amounts involved shall be disclosed and, to the extent possible, the amount associated with current and prior periods should be noted. The system shall not recognize any amount as an expense in the period of implementation. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Deferred _Maintenance _And _Cleanup _Costs _014
    		 The property management system may provide the capability to forecast or schedule maintenance requirements for future periods. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Deferred _Maintenance _And _Cleanup _Costs _015
    		 At a minimum, the system must present deferred maintenance in the financial statements as required supplementary information for all General PP&E including identification of each major class of asset for which maintenance has been deferred and the method of measuring deferred maintenance for each major class of PP&E. FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Financial Reporting

    		•
    Deferred _Maintenance _And _Cleanup _Costs _016
    		 The system must capture management's estimate of deferred maintenance. This may be accomplished through a process or system other than in a property system. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

  • Perform Installations Support

    		•
    Deferred _Maintenance _And _Cleanup _Costs _017
    		 The property management system must capture management's assessment of property condition. This may be accomplished through a process or system other than in a property system. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Deferred _Maintenance _And _Cleanup _Costs _019
    		 The system must capture the total estimated clean-up cost when the item is placed in service if the PP&E meets the criteria established in paragraph 88 of SFFAS No. 6. This may be accomplished through a process or system other than in a property system. FFMIA Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

  • Prepare Environmental Liabilities Information for Financial Reporting

    		•
    Deferred _Maintenance _And _Cleanup _Costs _020
    		 The system must capture environmental liabilities associated with PP&E when an event has occurred and the liability is probable and estimable. This may be accomplished through a process or system other than in a property system. FFMIA Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

  • Prepare Environmental Liabilities Information for Financial Reporting

    		•
    Deferred _Maintenance _And _Cleanup _Costs _021
    		 The system must calculate the annual amortization of estimated material, clean-up costs, and the unamortized balance for general PP&E. FFMIA Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

  • Prepare Environmental Liabilities Information for Financial Reporting

    		•
    Deferred _Maintenance _And _Cleanup _Costs _022
    		 The system must estimate environmental liability cost measurements for each environmental site located at an installation or organizational level. The liability cost estimates should include the anticipated costs of the level of effort required to cleanup hazardous wastes, as well as the costs of complying with associated applicable legal and/or regulatory requirements. Such cost estimates are calculated on a current cost basis and based on a current decontamination and/or disposal plan, existing laws, and technology. The cost estimates for both the environmental and non-environmental portion of the liability should include the following cost elements, as applicable:
    1. Compensation and benefits of government personnel expected to devote significant time directly to a disposal effort to include security and surveillance.
    2. Efforts to tear down, remove, and dispose of the item(s) to include transportation, demilitarization, and dismantlement.
    3. Planning and design efforts to include contract advertisement and document reproduction.
    4. Landscaping costs.
    5. Permits, licenses, and approval to include State Historic Preservation Officer concurrence and documentation. Also included are screening costs of suitable property for the homeless as established by the McKinney Act in Public Law 101-645.
    6. Repair costs if disposed without being demolished.
    7. Cost of employing contractors, engineers, and consultants.
    8. Cost of dedicated facilities, machinery, and equipment and the related operating and maintenance costs.
    9. Research and development costs for alternative remediation technologies.
    10. Grants to state and local governments.
    11. Payments to state, tribal, and local governments.
    12. Payments to regulatory agencies to provide technical support, e.g. document review of planned studies.    		 DFMIR Mandatory RPILM
  • Prepare Environmental Liabilities Information for Financial Reporting

    		•
    Deferred _Maintenance _And _Cleanup _Costs _023
    		 The system shall maintain an inventory of environmental sites and reconcile it with PP&E records at least annually. DFMIR Mandatory RPILM
  • Prepare Environmental Liabilities Information for Financial Reporting

    		•
    Deposit _Account _Function _001
    		 To support the Deposit Account Function, the Revenue System must provide the capability to create a new deposit account (escrow account) record with data element fields required in RO-1 (see requirement 05.08.01) to record account history and activity. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Deposit _Account _Function _002
    		 To support the Deposit Account Function, the Revenue System must provide the capability to provide access to update deposit account records for both active and inactive deposit accounts. Modifications to any deposit account data will be date effective. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Deposit _Account _Function _003
    		 To support the Deposit Account Function, the Revenue System must provide the capability to close a deposit account. The system will record the disposition of any remaining balance. Closed deposit account records will be archived. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Deposit _Account _Function _004
    		 To support the Deposit Account Function, the Revenue System must provide the capability to process remittances to and charges against a deposit account. Remittances will be processed in the same record format as a payment. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Deposit _Account _Function _005
    		 To support the Deposit Account Function, the Revenue System must provide the capability to provide monthly statements of transaction activity in paper and/or electronic form. FFMIA Mandatory FM
  • Manage Receivables

  • Perform Financial Reporting

    		•
    Deposit _Account _Function _006
    		 To support the Deposit Account Function, the Revenue System must provide the capability to notify customers (if specified) if their deposit account balance drops below a certain dollar amount. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Deposit _Account _Function _007
    		 To support the Deposit Account Function, the Revenue System must provide the capability to validate accounts by not accepting a transaction for a charge against a deposit account until the system has determined that the account number is valid, not delinquent, and has a sufficient balance to cover the charge. If the balance is not sufficient to cover the charge, the system must send notification to the customer and a notice permitting/delaying service to be rendered. Any deposit account transaction that causes an overdrawn balance without notification shall be rejected by the system. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Deposit _Account _Function _008
    		 To support the Deposit Account Function, the Revenue System must provide the capability to apply penalty charges for deposit account balances that fall below a predetermined level at any point in time or at a predetermined point, such as at the end of a month. The predetermined level and assessment date may vary by deposit account type. These penalty charges shall be automatically assigned by the system. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Depreciate _Amortize _Deplete _Asset _002
    		 The property system must capture the estimated useful life, depreciation/amortization/depletion method, and salvage/residual value for each capitalized asset or group of assets, for capitalized property. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Depreciate _Amortize _Deplete _Asset _003
    		 The property system must accumulate depreciation expense in a contra asset account: accumulated depreciation. It must also accumulate amortization expense in a contra asset account: accumulated amortization FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Depreciate _Amortize _Deplete _Asset _004
    		 The property system should calculate and record accumulated depreciation/ amortization (contra asset) based on the recorded estimated cost and the number of years the general PP&E has been in use relative to its estimated useful live FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Depreciate _Amortize _Deplete _Asset _005
    		 For accountability and financial reporting purposes, the property system must recognize the proper accounting treatment (expense or capitalization and depreciation or amortization) and the reporting of capitalized amounts and accumulated depreciation or amortization on the appropriate DoD Component's financial statements. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Financial Reporting

    		•
    Depreciate _Amortize _Deplete _Asset _006
    		 The property system must be able to depreciate capital lease assets for those activities authorized to enter into capital lease agreements. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Depreciate _Amortize _Deplete _Asset _007
    		 The property management system may calculate depreciation on asset pools. FFMIA Mandatory WSLM
  • Maintain Asset Information

    		•
    Depreciate _Amortize _Deplete _Asset _008
    		 The property management system shall capitalize the costs to improve a General PP&E asset when the costs of the improvement increase the General PP&E asset's capability, size, efficiency, or useful life or modifies functionality. In addition, the cost of an improvement shall be capitalized only when the cost of the improvement equals or exceeds DoD capitalization threshold FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Depreciate _Amortize _Deplete _Asset _009
    		 The system must record as capital leases the lease that meet the following four criteria. Otherwise, it should be classified as an operating lease
    1. The lease transfers ownership of the property to the lessee by the end of the lease term.
    2. The lease contains an option to purchase the leased property at a bargain price..
    3. The lease term is equal to or greater than 75 percent of the estimated economic life of the leased property.
    4. The present value of rental and other minimum lease payments, excluding that portion of the payments representing executory cost, equals or exceeds 90 percent of the fair value of the leased property.
    The last two criteria (numbers 3 and 4) are not applicable when the beginning of the lease term falls within the last 25 percent of the total estimated economic life of the leased property.    		 FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Depreciate _Amortize _Deplete _Asset _010
    		 The property system must provide an audit trail for amortization, depletion and depreciation expense. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Depreciate _Amortize _Deplete _Asset _011
    		 The property system must calculate depreciation/ amortization expense through the systematic and rational allocation of the cost of general PP&E, less its estimated salvage/residual value, over the estimated useful life of the general PP&E. Depreciation expense shall be recognized on all general PP&E, except land and land rights of unlimited duration. Estimates of useful life of military equipment must consider factors such as usage, physical wear and tear and technological change. FFMIA Mandatory FM
    MSSM
    RPILM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Depreciate _Amortize _Deplete _Asset _012
    		 Department of Defense policy permits the use only of the straight-line method of depreciation, except for military equipment. For military equipment, an activity-based method of depreciation, which recognizes the change in an asset's value as a result of use rather than time, may also be used. FFMIA Mandatory FM
    MSSM
    RPILM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Depreciate _Amortize _Deplete _Asset _014
    		 The property system shall recognize computer software that is integrated into (embedded) and necessary to operate equipment (rather than perform an application) as part of the equipment of which it is an integral part and capitalized and depreciated as part of the cost of equipment. The aggregate cost of the hardware and software shall be used to determine whether to capitalize or expense the costs. DFMIR Mandatory FM
    RPILM
  • Populate Cost Performance Model

    		•
    Direct _Loan _Account _Billing _And _Collection _001
    		 The direct loan system must calculate outstanding balances for each loan account invoiced. The calculation must include principal, interest, late charges, and other amounts due. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _002
    		 The direct loan system must identify loan accounts to be invoiced based on agency program invoicing criteria and other loan account information, such as amount outstanding, most recent payment, payment amount due, and date due. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _003
    		 The direct loan system must provide the capability to analyze escrow balances to adjust required deposit amounts. This will help prevent deficiencies in tax and insurance deposits and payments for housing and other long-term real estate loans. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _004
    		 The direct loan system must generate and transmit a bill, payment coupon, invoice or other document that shows the borrower ID, amount due, date due, the date after which the payment will be considered late, and the current balance. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _005
    		 The direct loan system must apply any collections, using the agency's program receipt application rules, to the appropriate liquidating or financing account. Collection sources could include cash, pre-authorized debit, check, or credit card. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _006
    		 The direct loan system must record a prepayment (the early payoff of the entire loan balance or paying more than the scheduled monthly payment), a partial, full, or late payment indicator. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _007
    		 The direct loan system must identify payments that cannot be applied and document why the payments cannot be applied. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _008
    		 The direct loan system must be able to compare a borrower's preauthorized debits, received from financial institutions and other external sources, to expected collections. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _009
    		 The direct loan system must provide an automated interface with the Core Financial System to record the collection. If the direct loan system itself handles the collection processing, it must meet the requirements in the "Core Financial System Requirements" related to this activity and send summary data to the Core Financial System. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _010
    		 The direct loan system must be able to provide a means for debtors to inquire into their account status such as electronic inquiry using a secure internet WEB site or an automated telephone program such as a voice response unit. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _011
    		 The direct loan system must be able to apply components of payment (principle, interest, late fees) in accordance with established business rules. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _012
    		 The direct loan system must be capable of automatically capitalizing interest in accordance with established policy. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _013
    		 The direct loan system must be able to provide an electronic means to receive payments such as Automated Clearing-house (ACH) and Electronic Debit Account (EDA). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _014
    		 For reporting collections, an automated direct loan system must be able to prepare and mail to borrowers by January 31 of each year:
    Internal Revenue Service (IRS) Form 1098, Mortgage Interest Statements;
    IRS Form 1099-A, Acquisition or Abandonments of Secured Property;
    IRS Form 1099-C, Cancellation of Debt;
    IRS Form 1099-G, Certain Government Payments and
    other IRS Forms as required.    		 FFMIA Mandatory FM
  • Manage Collections

  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _015
    		 The direct loan system must be capable of interfacing with other financial management systems. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Billing _And _Collection _016
    		 The direct loan system must be capable of supporting managerial cost accounting. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _001
    		 The direct loan system must support evaluation of accounts proposed for modification by the agency or borrower by comparing loan data to the agency's program loan modification criteria. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _002
    		 The direct loan system must calculate rescheduled loan terms, including repayment amounts and schedules, where appropriate. It must also calculate any change in the subsidy amount as a result of the loan modifications. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _003
    		 The direct loan system must perform a funds control check through an automated interface with the Core Financial System to verify the availability of a subsidy. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _004
    		 The direct loan system must produce selected loan account information listings for review by internal modification groups. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _005
    		 The direct loan system must establish a new loan account and collateral record for each new debt instrument and assign a unique loan account number to the new account record. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _006
    		 The direct loan system must update the loan information store to reflect the modified status of the loan, including changes in the value or status of any collateral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _007
    		 The direct loan system must provide an automated interface with the Core Financial System to record pre-1992 and post 1991 direct loan modifications. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _008
    		 The direct loan system must be able to generate a new loan document, which displays information concerning both the original and modified direct loan. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _011
    		 The direct loan system must be able to maintain a link between the new loan account established for the new debt instrument and the old loan account records. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _012
    		 For internal management information requirements for the account servicing function, an automated direct loan system must allow an agency to determine whether the following financial accounting information (at appropriate levels of summary for computational and reporting purposes) should be provided as a hard copy or through system queries:
    transactions,
    loan history, risk category,
    cohort, and
    account    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _013
    		 For collateral requirements, an automated direct loan system must document significant changes to the condition and value of any collateral. FFMIA Mandatory FM
  • Manage Liabilities

  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _014
    		 The automated direct loan system must use Configuration Management (CM) that will establish and maintain the security and integrity of the direct loan system throughout its development life cycle. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _015
    		 The direct loan system shall be able to demonstrate that all development requirements are incorporated into the final system output through the use of requirements traceability matrices. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _016
    		 The direct loan system shall perform all work needed to accomplish the specified outcomes, achieve or exceed the specified performance standards, record and reconcile funds, and track and report activity. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Perform Cost Analysis

  • Populate Cost Performance Model

  • Record Loans and Grants

    		•
    Direct _Loan _Account _Status _Maintenance _017
    		 The direct loan system testing shall ensure that all related manual procedures perform according to system requirements. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _001
    		 The direct loan system must record critical credit application data needed to support application screening. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _002
    		 The direct loan system must provide access to application information to all agency staff participating in the screening and credit-granting decisions. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _003
    		 The direct loan system must process and record collections of fees remitted with the application in both the direct loan system and the Core Financial System. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _004
    		 The direct loan system must compare loan application information to agency program eligibility criteria. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _005
    		 The direct loan system must check the appropriate system data files to determine whether the applicant has submitted a duplicate application or has had a recent loan application rejected. These situations may indicate attempts by applicants to subvert agency credit policies. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _006
    		 The direct loan system must document that borrowers have certified that they have been unable to obtain credit from private financial sources, where such certification is a program requirement. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _007
    		 The direct loan system must provide an automated interface with credit bureaus that allows an agency to obtain applicant credit history information (credit bureau report). For credit bureaus that do not have the capability for an automated interface, record credit history information entered by agency staff. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _008
    		 The direct loan system must document that applicant financial data, repayment ability, and repayment history have been verified through the use of supplementary data sources such as employment and income data, financial statements, tax returns, and collateral appraisals, where this is a program requirement. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _009
    		 The direct loan system must compare the applicant's creditworthiness information to system-stored program creditworthiness criteria and, where a program requirement, calculate a credit risk rating for the applicant. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _010
    		 The direct loan system must document whether the Credit Alert Interactive Voice Response System (CAIVRS) identified the applicant as a borrower who is delinquent or has defaulted on a previous federal debt. The system should allow override if the agency determines that the account was referred to CAIVRS in error. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _011
    		 The direct loan system must provide the information needed to compute the credit subsidy amount associated with a loan. It must do this by using projected cash flows and the applicable U.S. Treasury interest rate, in accordance with OMB Circular A-11, A-34, and SFFAS No. 2. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _012
    		 The direct loan system must provide an automated interface with the Core Financial System to determine if sufficient funds are available in the Program Account to cover the subsidy cost. It must also determine if available lending limits in the Financing Account are sufficient to cover the face value of the proposed loan. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _013
    		 The direct loan system must provide an automated interface with the Core Financial System to be able to commit funds for the loan if funds control is not done within the DL system. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _014
    		 The direct loan system must update the application information store to reflect the status of the loan. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _015
    		 The direct loan system must accept, identify, track, and report supervisor overrides of system-generated acceptance/rejection recommendations. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _016
    		 The direct loan system must create and maintain a system record of accepted and rejected loan applications. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _017
    		 The direct loan system must generate a letter notifying the applicant of rejection or acceptance of the loan application. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Application _Screening _018
    		 The direct loan system must be able to provide for an electronic application process using various media, such as a secure internet application (WEB site). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _001
    		 When using an agency authorized to cross-service, an automated direct loan system should identify the volume and type of debts serviced. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _002
    		 When using an agency authorized to cross-service, an automated direct loan system should identify the tools used by the agency to collect its own debt. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _003
    		 When using an agency authorized to cross-service, an automated direct loan system should provide one or more years of information on the average age of debt over 180 days. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _004
    		 When using an agency authorized to cross-service, an automated direct loan system should calculate the amount of debt collected using various collection tools. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _005
    		 When using an agency authorized to cross-service, an automated direct loan system should accrue late charges, as required by referring agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _006
    		 When using an agency authorized to cross-service, an automated direct loan system should provide information to referring agency sufficient for the referring agency to satisfactorily complete the Report on Receivables Due From the Public. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _007
    		 When using an agency authorized to cross-service, an automated direct loan system should track, by portfolio, age of debt referred, dollar and number of referrals, collections on referred debts and report to Treasury on a monthly basis. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _008
    		 When using an agency authorized to cross-service, an automated direct loan system should provide information to referring agency as needed, i.e. collections received. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _009
    		 When using an agency authorized to cross-service, an automated direct loan system should provide ad hoc reporting capability needed to satisfy referring agencies unique information requests such as, length of workout agreements, percent of debt that can be compromised, etc. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _010
    		 In identifying accounts to be selected for cross-servicing, an automated direct loan system should compare delinquent loan account information to statutory criteria to select delinquent loan accounts for possible referral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _011
    		 In identifying accounts to be selected for cross-servicing, an automated direct loan system should generate notification to the debtor of the agency's intent to refer the debt to a debt collection center. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _012
    		 In identifying accounts to be selected for cross-servicing, an automated direct loan system should update the loan information store. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _013
    		 In identifying accounts to be selected for cross-servicing, an automated direct loan system should identify accounts that can no longer be serviced by agency personnel. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _014
    		 In monitoring accounts referred to the debt collection center, an automated direct loan system should identify accounts with monetary adjustments that must be reported to the debt collection center. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _015
    		 In monitoring accounts referred to the debt collection center, an automated direct loan system should provide ad hoc reporting capability needed to monitor the accounts referred to a debt collection center and the amounts recovered. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _016
    		 In monitoring accounts referred to the debt collection center, an automated direct loan system should interface with the Core Financial System to record receipts remitted to the agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _017
    		 In monitoring accounts referred to the debt collection center, an automated direct loan system should apply collections received from the debt collection center according to agency application rules. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _018
    		 In monitoring accounts referred to the debt collection center, an automated direct loan system should record collection fees in accordance with agency program requirements. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _019
    		 In monitoring accounts referred to the debt collection center, an automated direct loan system should process agency or debt collection center refunds, notify debt collection center as appropriate, and update the loan information store. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _020
    		 In monitoring accounts referred to the debt collection center, an automated direct loan system should notify debt collection center of adjustments, recall of debt, or collections received by the agency on the referred debt. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _021
    		 In monitoring accounts referred to the debt collection center, an automated direct loan system should remove from the accounting and financial records accounts that the debt collection center recommends should be written off. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Cross _Servicing _022
    		 For internal management information requirements for the Treasury cross-servicing function, an automated direct loan system must maintain financial accounting information, at appropriate levels of summary, for computational and reporting purposes. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _001
    		 For reporting delinquent debt, an automated direct loan system should identify delinquent commercial and consumer accounts for reporting to credit bureaus (preferably by electronic interface) and Credit Alert Interactive Voice Response System (CAIVRS) by comparing reporting criteria to delinquent loan data. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _002
    		 For reporting delinquent debt, an automated direct loan system should calculate outstanding balances, including interest, penalties, and administrative charges, and include this information in credit bureau reports. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _003
    		 For reporting delinquent debt, an automated direct loan system should generate (or include in demand letters) a notice to inform consumer borrowers of the referral of a delinquent debt to a credit bureau and CAIVRS in accordance with regulations. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _004
    		 For reporting delinquent debt, an automated direct loan system should maintain a record of each account reported to credit bureaus to allow tracking of referred accounts. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _005
    		 For reporting delinquent debt, an automated direct loan system should prepare data on appropriate medium, on a monthly basis, of delinquent debtors to be included in the CAIVRS database. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _006
    		 For contact with debtor, the Debt Collection process of an automated direct loan system should generate and transmit dunning letters to debtors with past-due loan accounts. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _007
    		 For contact with debtor, the Debt Collection process of an automated direct loan system should identify debtors who do not respond to dunning letters within a specified time period. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _008
    		 For contact with debtor, the Debt Collection process of an automated direct loan system should track demand letters and borrower responses to document borrower due process notification (and borrower willingness and ability to repay debt). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _009
    		 For contact with debtor, the Debt Collection process of an automated direct loan system should track and document debtor appeals received in response to demand for payment. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _010
    		 For contact with debtor, the Debt Collection process of an automated direct loan system should provide automated support to the collection process. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _011
    		 For Treasury Offset referral, an automated direct loan system should identify accounts eligible for referral to the Treasury Offset Program (TOP). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _012
    		 For Treasury Offset referral, an automated direct loan system should generate written notification to the borrower that includes the following:
    the nature and the amount of the debt;
    the intention of the agency to collect the debt through administrative offset;
    an explanation of the rights of the debtor;
    an offer to provide the debtor an opportunity to inspect and copy the records of the agency with respect to the debt; and
    an offer to enter into a written repayment agreement with the agency.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _013
    		 For Treasury Offset referral, an automated direct loan system should be able to transmit to TOP eligible new debts, and increase, decrease, or delete previously reported debts FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _014
    		 For Treasury Offset referral, an automated direct loan system should update the loan information store to reflect TOP status. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _015
    		 For Treasury Offset referral, an automated direct loan system should update the Core Financial System to record collections from TOP. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _016
    		 For garnishment of Non-Federal Wages, an automated direct loan system should interface with the Core Financial System to record receipts remitted to the agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _017
    		 For referral to Collection Agencies, an automated direct loan system should compare delinquent account data to agency program collection agency referral criteria to select delinquent loan accounts for referral to collection agencies. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _018
    		 For referral to Collection Agencies, an automated direct loan system should sort and group delinquent loan accounts based on type of debt (consumer or commercial), age of debt, and location of debtor. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _019
    		 For referral to Collection Agencies, an automated direct loan system should calculate outstanding interest, penalties, and administrative charges for each delinquent loan account to be referred. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _020
    		 For referral to Collection Agencies, an automated direct loan system should assign selected delinquent loan account groupings to appropriate collection agencies based on collection agency selection criteria for agency programs. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _021
    		 For referral to Collection Agencies, an automated direct loan system should document that the delinquent account has been referred to a collection agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _022
    		 For referral to Collection Agencies, an automated direct loan system should generate and receive electronic transmissions of account balance data and status updates to and from collection agencies. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _023
    		 For referral to Collection Agencies, an automated direct loan system should record receipts remitted to the collection agency and forwarded to the agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _025
    		 For referral to Collection Agencies, an automated direct loan system should accept and match collection agency invoices with agency records. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _026
    		 For referral to Collection Agencies, an automated direct loan system should be able to request, reconcile, and record returned accounts from collection agencies. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _027
    		 For referral to Collection Agencies, an automated direct loan system should interface with the Core Financial System to be able to record collections processed through collection agencies. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _028
    		 For litigation referral activities, an automated direct loan system should compare delinquent loan account information against the agency's litigation referral criteria to identify delinquent loan accounts eligible for referral. It must also support identification of accounts to be referred to counsel for filing of proof of claim based on documentation that a debtor has declared bankruptcy. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _029
    		 For litigation referral activities, an automated direct loan system should provide an electronic interface with credit bureaus to obtain credit bureau reports that will enable assessment of the debtor's ability to repay before a claim is referred to legal counsel. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _030
    		 For litigation referral activities, an automated direct loan system should calculate the outstanding balance, including principal, interest penalties, and administrative charges, for each delinquent loan account to be referred to legal counsel. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _031
    		 For litigation referral activities, an automated direct loan system should generate the Claims Collection Litigation Report (CCLR). The CCLR is used to capture collection actions and current debtor information and transmit this information to Department of Justice (DOJ). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _032
    		 For litigation referral activities, an automated direct loan system should receive electronic transmissions of account data and status updates to and from the DOJ's Central Intake Facility, or the agency's Office of General Counsel's (OGC) automated system for referrals. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _033
    		 For litigation referral activities, an automated direct loan system should update the loan status to reflect referrals for litigation so that the loan can be excluded from other collection actions, and to alert the agency to obtain approval from counsel before accepting voluntary debtor payment. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _034
    		 For litigation referral activities, an automated direct loan system should match agency litigation referrals with the Department of Justice listing of agency litigation referrals. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _035
    		 For litigation referral activities, an automated direct loan system should record and track recovery of judgment decisions. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _036
    		 For litigation referral activities, an automated direct loan system should update the loan information store to reflect receipts and adjustments. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _037
    		 For litigation referral activities, an automated direct loan system should interface with the Core Financial System to record any collections resulting from litigation. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _038
    		 For Treasury Offset referral, an automated direct loan system should identify, at the end of the notification period, the debtors that remain delinquent and are eligible for referral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _039
    		 For Treasury Offset referral, an automated direct loan system should offset delinquent debts internally before referral to TOP, where applicable. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _040
    		 For Treasury Offset referral, an automated direct loan system should apply collections received through the TOP process to debtor accounts in accordance with applicable payment application rules. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _041
    		 For Treasury Offset referral, an automated direct loan system should record offset fees in accordance with agency program requirements. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _042
    		 For Treasury Offset referral, an automated direct loan system should process agency refunds given to borrowers erroneously, offset and transmit this information to Treasury in a timely manner. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _043
    		 For Treasury Offset referral, an automated direct loan system should record refunds given by US Treasury and adjust the loan information store accordingly. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _044
    		 For garnishment of Non-Federal Wages, an automated direct loan system should generate written notice informing the borrower of the agency's intention to initiate proceedings to collect the debt through deductions from pay, the nature and amount of the debt to be collected, and the debtor's rights. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _045
    		 For garnishment of Non-Federal Wages, an automated direct loan system should document that the wage garnishment order was sent to the employer. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _046
    		 For garnishment of Non-Federal Wages, an automated direct loan system should provide ad hoc reporting capability needed to monitor the amounts recovered through non-Federal wage garnishment. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _047
    		 For garnishment of Non-Federal Wages, an automated direct loan system should document that the agency provided debtors a hearing, when requested. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _048
    		 For garnishment of Non-Federal Wages, an automated direct loan system should apply collections received through wage garnishment according to agency application rules. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _049
    		 For referral to Collection Agencies, an automated direct loan system should generate payment to the collection agency for services rendered through the Core Financial System. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Collection _Action _050
    		 For litigation referral activities, an automated direct loan system should track filing of pleadings and other motions, including proofs of claims in bankruptcy, to ensure swift legal action and to monitor litigation activity. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _001
    		 To identify and document accounts selected for write-off, an automated direct loan system should compare delinquent loan account information to agency program write-off criteria to select delinquent loan accounts for possible write-off. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _002
    		 To identify and document accounts selected for write-off, an automated direct loan system should classify debtors based on financial profile and ability to repay. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _003
    		 To identify and document accounts selected for write-off, an automated direct loan system should produce a CCLR for each loan account to be referred to agency counsel or the Department of Justice for approval of termination of collection action. It must also update the loan status to reflect the referral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _004
    		 To identify and document accounts selected for write-off, an automated direct loan system should update the loan information store to reflect approval or disapproval by agency counsel or the Department of Justice for termination of collection action. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _005
    		 To identify and document accounts selected for write-off, an automated direct loan system should update the loan information store and provide an automated interface with the Core Financial System to record the write-off of the receivable. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _006
    		 To monitor written-off accounts, an automated direct loan system should maintain a suspense file of inactive (written-off) loan accounts. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _007
    		 To monitor written-off accounts, an automated direct loan system should reactivate written-off loan accounts at a system user's request if the debtor's financial status or the account status changes. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _008
    		 To document close-out of uncollectible accounts, an automated direct loan system should compare loan account data to agency closeout criteria to identify debtor accounts eligible for closeout and 1099-C reporting. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _009
    		 To document close-out of uncollectible accounts, an automated direct loan system should prepare and send a Form 1099-C to the IRS if the debtor has not responded within the required time period. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _010
    		 To document close-out of uncollectible accounts, an automated direct loan system should update the loan information store to reflect receipts, adjustments, and other status changes, including rescheduling, compromise, and other resolution decisions. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _011
    		 To document close-out of uncollectible accounts, an automated direct loan system should retain electronic summary records of closed out account activity for a period of five years for use in the agency's screening of new loan applications. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _012
    		 To identify and document accounts selected for write-off, an automated direct loan system should have indicators of the financial well-being of a debtor, including debtor financial statements, credit bureau reports, and payment receipt history. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _013
    		 The direct loan system must be able to transmit information on interest paid and other reportable data to the IRS. The Debt Collection Improvement Act (DCIA) now authorizes agencies to report nondelinquent consumer and commercial debt to credit bureaus, providing that the agency has processed the necessary Privacy Act notices for consumer debt. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Delinquent _Debt _Writeoffs _And _Closeouts _014
    		 When post-1991 direct loans are written off, the direct loan system must remove the unpaid principal of the loans from the gross amount of loans receivable and concurrently, the same amount is charged to the allowance for subsidy costs. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Perform Cost Analysis

  • Populate Cost Performance Model

  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _Collateral _Liquidation _001
    		 To manage collateral, an automated direct loan system should generate payments to property management contractors for services rendered. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _Collateral _Liquidation _002
    		 To manage collateral, an automated direct loan system should track, record, and classify operations and maintenance expenses related to the acquired collateral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _Collateral _Liquidation _003
    		 To manage collateral, an automated direct loan system should document rental income and other collections related to the acquired collateral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _Collateral _Liquidation _004
    		 To manage collateral, an automated direct loan system should post the expenses and income to the Core Financial System through an automated interface. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _Collateral _Liquidation _005
    		 For Disposal of Collateral, an automated direct loan system should update the loan information store to record receipts resulting from the liquidation of acquired collateral and the disposition of the collateral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _Collateral _Liquidation _006
    		 For Disposal of Collateral, an automated direct loan system should provide an automated interface to the Core Financial System and the property management system to record disposal of the property and associated receipts. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _Collateral _Liquidation _007
    		 For Disposal of Collateral, an automated direct loan system should identify any deficiency balances remaining for the loan after collateral liquidation to allow for further collection activities. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _Collateral _Liquidation _008
    		 To support internal management information requirements for the Delinquent Debt Collection function, an automated direct loan system should provide at least the following types of management information:
    detailed transaction history,
    standard management control/activity,
    exceptions,
    offsetting agency description,
    trend analysis or performance,
    collection contractor compensation, and
    collateral management activity and expense.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _On _Collateral _001
    		 To identify foreclosure candidates, an automated direct loan system should compare delinquent account data to collateral foreclosure selection criteria. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _On _Collateral _002
    		 To identify foreclosure candidates, an automated direct loan system should sort and group selected delinquent accounts by type of collateral (single family or multifamily, commercial, farm, etc.), location, loan-to-value ratios, and the amount of debt. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _On _Collateral _003
    		 To identify foreclosure candidates, an automated direct loan system should calculate outstanding principal, interest, penalties, and administrative charges for each loan account selected for review for foreclosure. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _On _Collateral _004
    		 When foreclosing a loan, an automated direct loan system should transmit a foreclosure notice to the borrower. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _On _Collateral _005
    		 When foreclosing a loan, an automated direct loan system should transmit information necessary for the foreclosure to the Department of Justice (DOJ) and/or the agency's Office of General Counsel (OGC), as applicable. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _On _Collateral _006
    		 When foreclosing a loan, an automated direct loan system should record the results of the foreclosure proceedings and title conveyance to the agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _On _Collateral _007
    		 When foreclosing a loan, an automated direct loan system should provide an automated interface of data on acquired collateral to the property management system for management and liquidation of the property. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _On _Collateral _008
    		 When foreclosing a loan, an automated direct loan system should provide an automated interface to the Core Financial System that permits it to record the value of the property acquired and to reduce the receivable amount. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _On _Collateral _009
    		 When foreclosing a loan, an automated direct loan system should be able to generate or provide the information needed to manually prepare IRS Form 1099-A, Acquisition or Abandonment of Secured Property. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Foreclosure _On _Collateral _010
    		 The direct loan system must be able to provide internal management information to agency credit program managers and designated internal review FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _001
    		 The direct loan system must record loan terms and calculate disbursement schedules and repayment amounts and schedules as needed. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _002
    		 The direct loan system must record the cohort and risk category, as defined in OMB Circular A-34, associated with the loan. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _003
    		 The direct loan system must assign a unique account number to the loan that will remain unchanged throughout the life of the loan. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _004
    		 The direct loan system must support the generation of loan documents for the borrower and the agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _005
    		 The direct loan system must record information concerning the loan booking process, including date of booking. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _006
    		 The direct loan system must record the applicable Treasury interest rate for the loan at the time of obligation, in accordance with OMB Circular A-34 and agency specific guidelines. This rate is used in subsidy calculations. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _007
    		 The direct loan system must provide an automated interface with the Core Financial System to record the direct loan obligation, including the obligation for the subsidy. The interface must also allow for the liquidation of commitments previously recorded. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _008
    		 The direct loan system must include in credit bureau reporting all commercial accounts in excess of a pre-determined amount. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _009
    		 The direct loan system must calculate and deduct the loan application and origination fee from disbursements if not previously remitted by the applicant. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _010
    		 The direct loan system must provide the capability to cancel, thus de-obligating, undisbursed loans. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _011
    		 The direct loan system must update debtor accounts to reflect management override of offsets. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _012
    		 The direct loan system must record important information needed for each loan disbursement, including the amount and applicable Treasury interest rates (to support the computation of accrued interest expense on borrowings from the US Treasury), and subsidy re-estimates. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _013
    		 The direct loan system must support the calculation of borrowings. The actual organization of the system processes between the direct loan system and Core Financial System is at the discretion of the agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _014
    		 The direct loan system must provide an automated interface with the Core Financial System to initiate and record the disbursement by cohort, establish the receivable, and record the movement of the subsidy funds from the Program account to the Financing Account. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _015
    		 The direct loan system must capture the estimated useful economic life of any pledged collateral and compare it to the proposed term of the loan. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _016
    		 The direct loan system must document that transactions over a predetermined amount have had a collateral appraisal by a licensed or certified appraiser. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _017
    		 The direct loan system must compute the loan-to-value ratio and flag those loans with a ratio exceeding 100% (or more stringent standards set by the agency). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _018
    		 The direct loan system must provide the following types of management information: approval and rejection monitoring, override exception, potential application fraud, detailed transaction history, exceptions, and disbursement management summaries. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _019
    		 The direct loan system must be able to annotate on the borrower record that a disbursement was offset by U.S. Treasury on behalf of another government agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _020
    		 The direct loan system must provide a user friendly query tool that facilitates reporting rapidly on any required data elements. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _021
    		 The direct loan system must maintain financial accounting information at appropriate levels of summary for computational and reporting purposes. The main levels are:
    - transaction
    - loan history
    - risk category,
    - cohort, and
    - account.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Origination _022
    		 For direct loan programs, reporting entities should provide a description of the characteristics of the programs that they administer, and should disclose for each program:
    (a) the total amount of direct or guaranteed loans disbursed for the current reporting year and the preceding reporting year,
    (b) the subsidy expense by components as defined in paragraphs 25 through 29, recognized for the direct loans disbursed in those years, and
    (c) the subsidy re-estimates by components as defined in paragraph 32 for those years.    		 FFMIA Mandatory FM
  • Perform Programming

  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Performance _001
    		 The direct loan system must compare loan data to the agency's program portfolio evaluation criteria in order to identify loans that require review or evaluation. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Performance _002
    		 The direct loan system must compare loan data to the agency's program portfolio evaluation criteria to identify loans with the potential for graduation to private sector financing. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Performance _003
    		 For the Portfolio Management Identify Loans for Evaluation activity, an automated direct loan system should compute and maintain program performance information. Some examples of the types of performance measures an agency may want its automated system to compute are:
    Number and dollar value of loans made
    Average loan size
    Loans made by geographical region
    Number and amount of delinquent loans by key indicators such as loan-to-value ratios
    Number and amount of defaulted loans by key indicators such as loan-to-value ratios
    Number and amount of rescheduled loans
    Amount of loan write-offs.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Performance _004
    		 For the Portfolio Management Identify Loans for Evaluation activity, an automated direct loan system should compute and maintain financial measures to help assess the credit soundness of a loan program. Some examples of the types of financial measures an agency may want its automated system to compute are:
    Average loan-to-value ratio (for collateralized programs)
    Current loans as a percentage of total loans
    Delinquent loans as a percentage of total current loans
    Write-offs as a percentage of seriously delinquent loans
    Overall portfolio risk rate
    Loan loss rates
    Recovery rates on defaulted loans.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Performance _005
    		 For the Portfolio Management Identify Loans for Evaluation activity, an automated direct loan system should compute and maintain efficiency measures to help determine the effectiveness of use of agency resources. Some examples of the types of efficiency measures an agency may want its automated system to compute are:
    Administrative cost per loan approved
    Time required to process a loan application
    Administrative cost per loan serviced
    Administrative cost per delinquent dollar collected
    Net proceeds on real property sold compared to appraised value.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _001
    		 To Support Treasury Borrowing Calculations, the Core Financial System and the direct loan system must execute SF-1151's and record amounts borrowed from the U.S. Treasury to finance loans. They must also make adjustments to borrowings during the year to reflect changes in original estimates. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _002
    		 To Support Treasury Borrowing Calculations, the Core Financial System and the direct loan system must be able to execute and record U.S. Treasury borrowings to finance interest payments to U.S. Treasury if insufficient funds are available to make the payment. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _003
    		 To Support Treasury Borrowing Calculations, the Core Financial System and the direct loan system must track the amount of un-invested funds in the financing account as needed to support the calculations of interest earnings. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _004
    		 To Support Treasury Borrowing Calculations, the Core Financial System and the direct loan system must compute interest expense on borrowings and interest earnings on un-invested funds. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _005
    		 To Support Treasury Borrowing Calculations, the Core Financial System and the direct loan system must execute and record the repayment of principal using SF-1151's, and interest to U.S. Treasury using SF-1081's. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _006
    		 To Support Treasury Borrowing Calculations, the Core Financial System and the direct loan system must execute and record the receipt of interest earnings from the U.S. Treasury on un-invested funds using SF-1081's. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _007
    		 To Support Treasury Borrowing Calculations, the direct loan system must be able to provide an automated interface with the Core Financial System to record all calculations. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _008
    		 To support subsidy re-estimates, an automated direct loan system should support the re-estimate of the subsidy cost for each cohort and risk category of loans at the beginning of each fiscal year in accordance with OMB Circular A-11 and SFFAS No. 2. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _009
    		 To support subsidy re-estimates, an automated direct loan system should compare the current year re-estimated subsidy cost to the prior year re-estimated loan subsidy cost to determine whether subsidy costs for a risk category increased or decreased. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _010
    		 To support subsidy re-estimates, an automated direct loan system should transfer loan subsidy from those risk categories with an excess of loan subsidies to those risk categories in the same cohort that are deficient in loan subsidies to provide adequate funding for each risk category. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _011
    		 To support subsidy re-estimates, an automated direct loan system should:
    Group those cohorts that need indefinite appropriation loan subsidy funds separately from those cohorts that have excess funds.
    Request an apportionment and obligate funds to cover the subsidy increase for those cohorts of loans that have insufficient subsidy.
    Transfer excess subsidy of cohorts of loans to the Special Fund Receipt Account.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _012
    		 To support analyzing of working capital needs, an automated direct loan system should be able to account for working capital cash balance in accordance with OMB Circular A-11 guidance. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _013
    		 To support analyzing of working capital needs, an automated direct loan system should record any costs incurred, which are funded by working capital. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _014
    		 To support analyzing of working capital needs, an automated direct loan system should compute the amount of Treasury interest earned by working capital funds and provide this amount to the Core Financial System. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _015
    		 The direct loan system must maintain cash flow data that permits comparison of actual cash flows each year (and new estimates of future cash flows), as well as historical data from prior years to the cash flows used in computing the latest loan subsidy estimate. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _016
    		 The system must maintain data that is predictive of loan performance and subsidy costs. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _017
    		 The system must maintain the actual loan terms, including maturity, interest rate, and upfront and/or annual fees. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _018
    		 The system must record any changes in terms and conditions in addition to the original terms and conditions, not in place of them. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _019
    		 The system must include measures of the financial condition of the business or individual receiving the loan and past credit experience if applicable since creditworthiness may be a strong predictor of defaults. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _020
    		 The system must track the intended loan use for certain loan programs to reveal any significant variance in cost depending on the use of the loan
    proceeds.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _021
    		 The system must recognize that other loan characteristics may also be important in predicting default. For example, the loan-to-value ratio is a critical data element for predicting housing loan defaults; for student loans, the type of educational institution may be important; the value of
    collateral is important in a number of programs.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _022
    		 The system must maintain the primary economic factors that influence loan performance. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _023
    		 The system must maintain all cash transactions related to each loan for several years to allow for trend analysis. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _024
    		 The system must support the reestimate calculation and provide the necessary data to record the reestimate in the core financial system. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Program _Financing _025
    		 To support subsidy estimates, an automated direct loan system should be able to calculate and report, as necessary, the aggregate repayment schedule for a cohort. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Perform Cost Analysis

  • Populate Cost Performance Model

  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _001
    		 To prepare a portfolio for sale, an automated direct loan system should compare loan information to agency program criteria to select loans for inclusion in a potential sales pool. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _002
    		 To prepare a portfolio for sale, an automated direct loan system should provide the ad hoc query capability needed to provide information on selected loans. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _003
    		 To prepare a portfolio for sale, an automated direct loan system should record OMB/Treasury approval or disapproval of the sale/prepayment of a loan. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _004
    		 For a prepayment program, an automated direct loan system should generate a prepayment offer to be sent to eligible borrowers for participation in the prepayment program. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _005
    		 For a prepayment program, an automated direct loan system should record receipt of commitment letters from borrowers. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _006
    		 For a prepayment program, an automated direct loan system should provide an automated interface with the Core Financial System to record the receipt of a prepayment and the changes in subsidy costs. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _007
    		 When executing a portfolio sale, an automated direct loan system should identify loans with incomplete documentation in the loan information store and generate a request for information to ensure loan files are complete. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _008
    		 When executing a portfolio sale, an automated direct loan system should generate documents and other information necessary to finalize the sales agreement with the purchaser. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _009
    		 When executing a portfolio sale, an automated direct loan system should update the loan information store to identify loans sold using information received from the underwriter. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _010
    		 When executing a portfolio sale, an automated direct loan system should provide an automated interface with the Core Financial System to record the sale of receivables, the proceeds, changes in subsidy costs, and calculate the related gain or loss in accordance with SFFAS No. 2. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _011
    		 For internal management information requirements for the Portfolio Management function, an automated direct loan system should provide at least the following types of management information:
    detailed transaction history,
    standard management control/activity,
    portfolio sale historical payments,
    portfolio sale performance, and
    program credit reform status.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _012
    		 When executing a portfolio sale, an automated direct loan system should update the loan information store with any provided information. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _013
    		 For internal management information requirements for the Portfolio Management function, an automated direct loan system should provide internal management information to agency credit program managers and designated internal review officials on a periodic or as requested basis. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _014
    		 For internal management information requirements for the Portfolio Management function, an automated direct loan system must allow each agency to determine the specific management information needs necessary to manage its credit programs based on the agency mission and applicable statutory requirements. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Portfolio _Sales _015
    		 For internal management information requirements for the Portfolio Management function, an automated direct loan system must allow each agency to determine whether the internal information requirements should be provided on hard copy reports or through system queries. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Direct _Loan _Reporting _001
    		 Disclosure is made in notes to financial statements to explain the nature of the modification of direct loans or loan guarantees, the discount rate used in calculating the modification expense, and the basis for recognizing a gain or loss related to the modification. The U.S. government-wide financial statements need not include this disclosure. FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Perform Financial Reporting

  • Record Loans and Grants

    		•
    Direct _Loan _Reporting _002
    		 An automated direct loan system must be capable of producing a complete transaction history of each loan. FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Record Loans and Grants

    		•
    Direct _Loan _Reporting _003
    		 An automated direct loan system must support the following external reporting requirements of OMB and Treasury, including those associated with Federal Credit Reform Act (FCRA) of 1990 and the Chief Financial Officer (CFO) Act of 1990:
    SF-132, Apportionment and Reapportionment Schedule
    SF-133, Report on Budget Execution
    SF-220-9, Report on Accounts and Loans Receivable Due from the Public
    These external reports rely on supplemental financial data resident in the direct loan system, although they are generated from the general ledger.     		FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Perform Financial Reporting

  • Record Loans and Grants

    		•
    Direct _Loan _Reporting _004
    		 For direct loan programs, reporting entities should also disclose, at the program level, the subsidy rates for the total subsidy cost and its components for the interest subsidy costs, default costs (net of recoveries), fees and other collections, and other costs, estimated for direct loans in the current year's budget for the current year's cohorts. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Perform Cost Analysis

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Record Loans and Grants

    		•
    Direct _Loan _Reporting _005
    		 For direct loan programs, reporting entities should disclose, discuss, and explain events and changes in economic conditions, other risk factors, legislation, credit policies, and subsidy estimation methodologies and assumptions, that have had a significant and measurable effect on subsidy rates, subsidy expense, and subsidy re-estimates. The disclosure and discussion should also include events and changes that have occurred and are more likely than not to have a significant impact but the effects of which are not measurable at the reporting date. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Perform Cost Analysis

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Record Loans and Grants

    		•
    Disability _Benefits _001
    		 The benefit system must support the benefit applications information data store for systems used in administering disability related programs by capturing the type of disability or disability code. FFMIA Mandatory HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Disability _Benefits _002
    		 The benefit system must support the benefit applications information data store for systems used in administering disability related programs by capturing the date of disability onset or injury. FFMIA Mandatory HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Disability _Benefits _003
    		 The benefit system must support the benefit applications information data store for systems used in administering disability related programs by capturing the degree of impairment or diagnosis. FFMIA Mandatory HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Disability _Benefits _004
    		 The benefit system must support the benefit applications information data store for systems used in administering disability related programs by capturing the name of examining physician. FFMIA Mandatory HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Disability _Benefits _005
    		 The benefit system must support the benefit applications information data store for systems used in administering disability related programs by capturing the claimant's physical location where injury occurred (i.e., at work, home, etc.). FFMIA Mandatory HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Disability _Benefits _006
    		 The benefit system should support the benefit applications information data store for systems used in administering disability related programs by capturing whether disability was caused by employment or related to military service. FFMIA Value Added HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Disability _Benefits _007
    		 The benefit system should support the benefit applications information data store for systems used in administering disability related programs by capturing the claimant or dependent(s)' student status (e.g., fulltime, yes or no). FFMIA Value Added HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Disbursing _Certifying _Officers _002
    		 Electronic certification adopted by a certifying officer must be: - unique to the certifying officer - under the sole control or custody of the certifying officer - linked to the data certified in such a manner that if the data are changed the digital or electronic signature is invalidated, and - capable of being verified by the disbursing officer. DFMIR Mandatory FM
  • Manage Disbursements

    		•
    Disbursing _Create _and _Transmit _Payment _Files _001
    		 To support the Disbursing process, the Core financial system must provide automated functionality to calculate whether taking a discount is economically justified as defined in 1 TFM Part 6, Ch 8000, Sec 8040. DFMIR Mandatory FM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Disbursing _Electronic _Commerce _003
    		 Transaction information is submitted to the Treasury and the agency via the Transaction Reporting System (TRS). TRS reports this information to CA$HLINK II (until it is decommissioned), and the information is available in CA$HLINK II after the close of business. The transaction information includes both detailed payment information and summary SF 215 information. Both systems will allow the activity to download the information. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Execution with Treasury

  • Manage Liabilities

  • Manage Supply Chain Entitlement

  • Post to General Ledger

    		•
    Disbursing _Electronic _Commerce _004
    		 The use of Electronic Funds Transfer (EFT) is mandatory within the Department of Defense (DoD). DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Execution with Treasury

  • Manage Human Resources Compensation and Reimbursements

    		•
    Disbursing _IPAC _Transactions _002
    		 The disbursing system shall prepare a collection or disbursement voucher for each bill or payment entered into the system and process through the DO in the same manner as other vouchers except that no check or cash payment is sent or received. DFMIR Mandatory FM
  • Manage Collections

  • Manage Disbursements

  • Manage Execution with Treasury

    		•
    Disbursing _Records _Archiving _Reporting _and _Internal _Controls _001
    		 The disbursing system shall provide functionality so that each disbursing office can prepare and submit detailed deposit activity in connection with their financial reports. DFMIR Mandatory FM
  • Manage Disbursements

  • Manage Execution with Treasury

    		•
    Disbursing _Records _Archiving _Reporting _and _Internal _Controls _002
    		 The disbursing system should allow the agency to receive both detailed payment information and summary SF 215 information (submitted via CA$HLINK II) in order to update its accounts receivable system. DFMIR Mandatory FM
  • Manage Collections

  • Manage Disbursements

  • Manage Execution with Treasury

    		•
    Disbursing _Records _Archiving _Reporting _and _Internal _Controls _003
    		 The disbursing system shall transmit agency voucher corrections to Department of Treasury for verification and approval via “Agency Request Correction Voucher” function under the ALC Reconciler Role in CA$HLINK II. DFMIR Mandatory FM
  • Manage Execution with Treasury

    		•
    Disbursing _Treasury _Reporting _009
    		 If a disbursing system is using a servicing Treasury Regional Center (RFC), the system must prepare the paper SF 1166 in an original and two copies. The original of the voucher-schedule will be sent to the servicing Treasury Regional Financial Center (RFC) for payment processing and two copies will be retained by the agency. Preparation of check payments from voucher-schedules will be by manual typing (on an exception basis, for check payments of $10 million or more, foreign currency payments, and cashier advances), from electronically transmitted payment files or computer magnetic tapes. To the maximum extent possible, agencies should schedule their payment activities so that each tape contains a minimum of 100 payment records. If an agency is unable to meet this minimum, it is within the jurisdiction of each RFC to accept tapes with fewer than 100 records. Agencies should submit only one magnetic tape per day for a particular class of payment. For miscellaneous payment files, all payments on the tape should be certified under a single paper SF 1166. Agencies unable to produce computer magnetic tape or telecommunicate payment files electronically must submit and certify payments via the Electronic Certification System. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Disbursing _Treasury _Reporting _011
    		 The automated disbursing system shall validate Vouchers by completing the Paid By (or Brief) block with the paying office location (geographic area if DO has classified address), DSSN, and business date of payment. DFMIR Mandatory FM
  • Manage Disbursements

  • Manage Execution with Treasury

    		•
    Disbursing _Treasury _Reporting _013
    		 The entry of a check number on automated disbursement vouchers is not required so long as the voucher processing system maintains complete audit trails between disbursement vouchers and hard copy records. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Execution with Treasury

  • Manage Human Resources Compensation and Reimbursements

    		•
    Disbursing _Treasury _Reporting _015
    		 The DO must keep a record of undeliverable checks using DD Form 2658 (Returned and Undeliverable Check/Bond Record), indicating the dates the checks are returned, check numbers, check dates, amounts, payees, voucher numbers, disposition, and dates of disposition. An electronic system is acceptable to record undeliverable checks provided it includes all of the information required on the DD Form 2658 and it is accessible for a 6-year 3-month period. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Execution with Treasury

  • Manage Human Resources Compensation and Reimbursements

    		•
    Disbursing _Treasury _Reporting _016
    		 The disbursing system shall provide the functionality to compare Report Date (the month and year that transactions were entered into the Department of the Treasury’s computer system) and Check Issue Date as part of the Comparison of Checks Issued Report function. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Execution with Treasury

    		•
    Disbursing _Treasury _Reporting _017
    		 Make checks payable to the payee stated on the disbursement voucher. Number disbursing vouchers sequentially with the lowest check number used to pay the lowest numbered disbursement voucher or the first name on a payroll. Maintaining this unbroken sequence facilitates check issue auditing and reporting. Automated systems producing disbursing vouchers must contain edit and validation controls ensuring exact information appearing on the vouchers is passed to the check printer. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Execution with Treasury

  • Manage Human Resources Compensation and Reimbursements

    		•
    Establish _AR _Maintain _Update _Account _Information _001
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to record accounts receivable and corresponding revenues, expense reductions, advance/prepayment reclassifications, or other offsets. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _002
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to reschedule existing receivables to be paid under installment plans. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _003
    		 To support the Receivable Management Process, the Revenue System must provide the capability to accept transactions that generate revenue receivables. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _004
    		 To support the Debt Management function, the Revenue System must provide the capability to maintain accounts for reimbursable orders and identify government and non-government accounts that are designated as advance funding. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _005
    		 To support the Debt Management function, the Revenue System must provide the capability to maintain data for receivables referred to other federal agencies and outside organizations for collections and allow for electronic updates. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _006
    		 To support the Customer Information Maintenance process, the Core financial system must provide automated functionality to maintain customer information to support receivable management processes including the following:
    • Customer name
    • Customer ID number
    • Customer type (Federal agency, foreign/sovereign, state/local government, commercial, or consumer)
    • Billing method (Intra-governmental Payment and Collection (IPAC), 1081, paper bill, or other)
    • Taxpayer Identification Number (TIN)
    • Customer address
    • Customer contact name
    • Customer contact telephone number
    • Customer contact e-mail address
    • Federal vs. Non-Federal indicator
    • Government wide Financial Report System (GFRS) and Federal Agencies' Centralized Trial-Balance System (FACTS) I Trading Partner codes (for Federal customers)
    • Agency Locator Code (ALC) (for Federal customers)
    • IRS 1099-C indicator
    • Third-party payer name
    • Third-party payer address
    • Third-party payer contact name
    • Third-party payer contact telephone number
    • Comment field
    • Data Universal Numbering System (DUNS)+4 number
    • Active/Inactive indicator    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _007
    		 To support the Debt Management function, the Revenue System must provide the capability to update each customer account when: billing documents are generated, collections are received, interest, penalty or administrative fees are applied, and when amounts are written-off or offset. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _008
    		 To support the Debt Management process, the Core financial system must provide automated functionality to calculate and record late payment interest charges on overdue non-Federal receivables based on the Treasury Current Value of Funds Rate (CVFR) unless otherwise specified by the agency. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _009
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to query outstanding receivable balance. Parameter is the receivable document number. Result is the original amount of the receivable, the current outstanding amount of the receivable and a detailed list of all activity related to the receivable, including:
    • Adjustments
    • Interest
    • Penalties
    • Administrative charges
    • Collections
    • Waivers
    • Write-offs.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _010
    		 To support the Debt Management process, the Core financial system must provide automated functionality to generate an Accounts Receivable Aging Report. Parameters include:
    • Accounting Period
    • Treasury Account Symbol (TAS) or Internal Fund Code
    • General Ledger Account
    • Customer type
    • Federal/Non Federal Indicator
    • Customer ID number.
    Result is a report that displays the outstanding receivable balances in each of the Delinquent Debt Age categories listed on the Treasury Report on Receivables (TROR).    		 FFMIA Mandatory FM
  • Manage Receivables

  • Perform Financial Reporting

    		•
    Establish _AR _Maintain _Update _Account _Information _011
    		 To support the Collections and Offsets process, the Core financial system must provide automated functionality to record collections of refunds of advance payments or prepayments. If a receivable was not previously established, reference the advance obligation. Reduce cumulative advances under the obligation. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _012
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to record adjustments to receivables and capture a reason and description on each adjustment. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _013
    		 To support the Debt Management process, the Core financial system must provide automated functionality to query customer receivables. Parameters include Customer ID Number, Customer Name, TIN, Trading partner codes. Result is a display of the customer's information (e.g., customer ID number, customer name, TIN, trading partner codes) and all receivable-related activity associated with the customer, including the following:
    • Principal
    • Interest
    • Penalties
    • Administrative charges
    • Adjustments
    • Collections
    • Waivers
    • Write-offs
    • Receivable balance.
    • Group interest, penalties, and administrative charges with their associated principal. Drill down to the detailed transactions, documents, and document details (e.g., document numbers, transaction dates, document reference numbers, receivable statuses (billed or unbilled), bill numbers (if billed), bill dates, dunning notice dates, referral dates, due dates, and delinquent debt statuses).    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _014
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to capture the following additional information on receivable documents:
    • Baseline receivable date (used to properly age the receivable and determine the delinquency date)
    • Customer ID number
    • Reimbursable agreement number.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _015
    		 To support the Debt Management process, the Core financial system must provide automated functionality to classify delinquent debt by the following categories needed for the Treasury Report on Receivables TROR:
    • In Bankruptcy
    • In Forbearance or formal appeals process
    • In Foreclosure
    • At private collection agencies
    • At DOJ
    • Eligible for internal offset
    • In wage garnishment
    • At Treasury for cross-servicing
    • At Treasury for Offset
    • At Agency
    • Other.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _016
    		 For all non-federal agency receivables (due from the public), the system must record an allowance for uncollectible amounts to reduce the gross amount of receivables to net realizable value, and estimate the allowance for uncollectible amounts in accordance with SFFAS-1 paragraphs 45 - 51. The allowance for uncollectible amounts must be re-estimated on each annual financial reporting date and when information indicates that the latest estimate is no longer correct. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _017
    		 The system must record an interest receivable for the amount of interest income earned but not received for an accounting period. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _018
    		 The system shall not recognize interest on accounts receivable or investments that are determined to be uncollectible unless the interest is actually collected. Payments received from the debtor are required to be applied first to penalty and administrative cost charged, second to interest receivable, and third to outstanding debt principal, per Federal Claims Collection Standards, 31 CFR, Chapter IX Part 901.9 (a) and (f). However, until the interest payment requirement is officially waived by the government entity or the related debt is written off, interest accrued on uncollectible accounts receivable shall be disclosed. FFMIA Mandatory FM
  • Manage Receivables

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _019
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to query reimbursable agreements. Parameters include Reimbursable Agreement Number, Customer ID Number, Customer Name, Project, or Fund. Result is a display of the following information for each reimbursable agreement selected:
    • Period of performance
    • Billing terms
    • Reimbursable agreement amount
    • Billing limit
    • Amount obligated
    • Amount expended
    • Unfilled customer order amount
    • Advances collected
    • Advances applied to earned revenue
    • Remaining balance on advances
    • Amount earned
    • Amount billed
    • Amount collected on receivables
    • Outstanding accounts receivable (billed and unbilled)    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _020
    		 The system must be able to distinguish between entity receivables and non-entity receivables. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Establish _AR _Maintain _Update _Account _Information _021
    		 The system must account for interest receivable from federal entities separately from interest receivable from the public. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _022
    		 The system must recognize interest receivable as it is earned on investments in interest-bearing securities and also on outstanding accounts receivable and other U.S. government claims against persons and entities in accordance with provisions in 31. U.S.C. 3717, Interest and Penalty claims. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _023
    		 To support the Debt Management process, the Core financial system must provide automated functionality to provide the capability to calculate and record the allowance for loss on accounts receivable based on agency-defined criteria, including percentage of gross book value of receivables within an age category, customer type, and receivable type. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _024
    		 To support the Debt Management process, the Core financial system must provide automated functionality to calculate and record penalties and administrative charges on overdue receivables based on an agency-assigned rate or amount for a particular receivable, customer, customer type, or receivable type. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _025
    		 To support the Collections and Offsets process, the Core financial system must provide automated functionality to query collections. Parameters include:
    • Source
    • Customer ID number
    • Customer name
    • TIN
    • Reimbursable agreement number
    • Receivable document number
    • Deposit date range
    • Accounting period
    • Accounting classification.
    Result is a list of collections within the specified parameters, with the values for all the possible parameters.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _026
    		 To support the Bill Generation function, the Revenue System must provide the capability to record billings by line item in order to identify specific accounting classification codes. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _027
    		 To support the Debt Management process, the Core financial system must provide automated functionality to calculate and record late payment interest charges on overdue non-Federal receivables based on an agency-assigned interest rate different from the Current Value of Funds Rate (CVFR) for a particular receivable, customer, or customer type. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _028
    		 To support the Debt Management process, the Core financial system must provide automated functionality to optionally cease or continue accruing interest on delinquent debts that have been referred to Treasury or another agency. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _029
    		 To support the Debt Management process, the Core financial system must provide automated functionality to query accounts receivable by age categories. Parameters include:
    • Accounting Period
    • TAS or Internal Fund Code
    • General Ledger Account
    • Customer type
    • Federal/Non Federal Indicator
    • Customer ID number.
    Result is a display of the outstanding receivable balances in each of the Delinquent Debt Age categories listed on the TROR. Drill-down to a detailed list of outstanding receivables within any one age category.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _030
    		 To support the Collections and Offsets process, the Core financial system must provide automated functionality to revenue received under reimbursable agreements. Update the earned revenue balances on the reimbursable agreements. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _031
    		 To support the Debt Management process, the Core financial system must provide automated functionality to generate the Treasury Report on Receivables (TROR). Parameter is the fiscal year and quarter. Result is the TROR in accordance with Treasury form and instructions. Ensure reported totals agree with the general ledger. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _032
    		 To support the Debt Management process, the Core financial system must provide automated functionality to optionally record interest, penalties, or administrative costs to accounting classification elements that are different from those to which the principal amount is recorded. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _033
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to Capture an agency-defined receivable type on receivable documents to identify the activity which generated the receivable, such as: the sale of goods or services, overpayments, unused advances subject to refund, fees and fines. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _034
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to reschedule a receivable multiple times. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _035
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to generate a Debt Repayment Amortization Schedule. Parameters include the receivable number, final due date, begin date, frequency of payments, and interest rate. Result is an amortization schedule that displays the original amount of debt, payment dates, amount of incremental payments, and balance remaining after each payment for debt being paid under an installment plan or rescheduled debt. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _036
    		 To support the Debt Management process, the Core financial system must provide automated functionality to classify receivables written off as "Currently not Collectible" or "Closed Out. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Establish _AR _Maintain _Update _Account _Information _037
    		 To support the Debt Management process, the Core financial system must provide automated functionality to update receivables with dunning notice dates, referral dates, and comments to support debt collection activities. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _038
    		 To support the Collections and Offsets process, the Core financial system must provide automated functionality to record advances (unearned revenue) received under reimbursable agreements. Update the advance balances on the reimbursable agreements. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _039
    		 To support the Collections and Offsets process, the Core financial system must provide automated functionality to generate a refund payable when collections of advances from others exceed the amount expended or billed on a reimbursable agreement after all work is performed. Update the advance balances on the reimbursable agreements. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _040
    		 To support the Customer Information Maintenance process, the Core financial system must provide automated functionality to validate TINs when adding or updating customer records. Notify the agency when duplicate TINs are identified. Allow the error message to be overridden. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _041
    		 To support the Customer Information Maintenance process, the Core financial system must provide automated functionality to query customer file. Parameters include:
    Customer number
    Customer name
    Customer Taxpayer Identification Number (TIN)
    Data Universal Numbering System (DUNS)+4 number
    IRS 1099-C indicator
    Result is a display of all data for the specified customer.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _042
    		 To support the Customer Information Maintenance process, the Core financial system must provide automated functionality to maintain a history of changes made to customer information. Capture name of data item changed, before and after values, entry date and time and ID of user who made the change. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _043
    		 To support the Customer Information Maintenance process, the Core financial system must provide automated functionality to query customer history. Parameters include customer number, change date range. Results include date and time of change, ID of user who made the change, item name, before and after data values. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _044
    		 To support the Customer Information Maintenance process, the Core financial system must provide automated functionality to deactivate customers on demand or based on agency-specified length of time with no activity. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _045
    		 To support the Customer Information Maintenance process, the Core financial system must provide automated functionality to prevent the deactivation of customers that have unliquidated receivables in the system. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _046
    		 To support the Receivable Management Process, the Revenue System must provide the capability to establish receivables to be paid under installment plans, including plans for which payments have been rescheduled. Generate flexible repayment schedules for delinquent indebtedness. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _047
    		 To support the Debt Management function, the Revenue System must provide the capability to maintain data on individual receivables and referenced transactions supporting the receivable. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _048
    		 To support the Debt Management function, the Revenue System must provide the capability to calculate interest and penalty charges using the appropriate Treasury Late Payment Charge rate and user-defined criteria (e.g., customer, customer type). Automatically generate a separate line item for interest charges on the customer bill. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _049
    		 To support the Debt Management function, the Revenue System must provide the capability to allow the user to specify administrative and penalty amounts and record these amounts to different accounting classification elements for which the principal amount is recorded. Automatically apply these charges to customer accounts and generate separate line items for the charges on the customer bills. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _050
    		 To support the Debt Management function, the Revenue System must provide the capability to provide an automated process for issuing invoices and follow-ups every 30 days, and generate posting/updating to the General Ledger with automated audit trail to source documents (OMB Circular A-129). FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _051
    		 To support the Debt Management function, the Revenue System must provide the capability to follow instructions provided in authoritative guidance:
    • Automatically age receivables as described in OMB Circular A-129;
    • Provide referral of payment history to Credit Reporting Bureaus (31 U.S.C. 3711);
    • Refer all applicable non-federal accounts receivable over 180 days to Treasury for Offset (DCIA of 1996); and
    • Generate report of accounts receivable for debts in excess of $100,000 for approval or write-off (31 CFR Part 902).    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _052
    		 To support the Debt Management function, the Revenue System must provide the capability to provide information on the age of receivables to allow for management and prioritization of collection activities. This is to include aging information on individual receivables and on a summary basis, such as by customer, type of customer, fund, and general ledger account. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _053
    		 To support the Debt Management function, the Revenue System must provide the capability to compute simple and compound interests for user-defined (or according to a contractual or modification agreement) time frames using fixed and variable rates. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _054
    		 To support the Debt Management function, the Revenue System must provide the capability to calculate (as a percentage of gross receivables or related revenues) and record the allowance for doubtful accounts based on historical experience, review of files, or other data indicating trend. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _055
    		 To support the Debt Management function, the Revenue System must provide the capability to track and report on the date and nature of changes in the status of an accounts receivable, including the following:
    • In Forbearance or in Formal Appeals Process;
    • In Foreclosure;
    • In Wage Garnishment;
    • Rescheduled;
    • Current;
    • Waived/un-waived;
    • Eligible for Referral to Treasury for Offset;
    • Referred to Treasury for Offset;
    • Eligible for Internal Offset;
    • Eligible for Referral to Treasury or a Designated Debt Collection Center for Cross-servicing;
    • Referred to Treasury for cross-servicing;
    • Referred to private collection agency;
    • Referred to Department of Justice [with tracked cases by code and date];
    • Offset;
    • Suspended;
    • Compromised;
    • Currently not collectible (written off, but not yet closed out);
    • Written-off; and
    • Closed Out.    		 FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _056
    		 To support the Debt Management function, the Revenue System must provide the capability to offset payments to debtors for amounts due to the agency (e.g., outstanding accounts receivable, credit memo, and open advances). When an entire payment is offset, create the appropriate notice to the vendor that the offset has been made. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _057
    		 To support the Debt Management function, the Revenue System should provide the capability to support ability to capture free form notes (i.e., comments from phone messages) by date and to retrieve comments by date. FFMIA Value Added FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _058
    		 To support the Debt Management function, the Revenue System should provide the capability to provide a status code with user definable text values that can be used for monitoring and tracking accounts. FFMIA Value Added FM
  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _059
    		 Obligations shall be recorded in the official accounting records at the time a legal obligation is incurred, or as close to the time of incurrence as is feasible. In no instance shall obligations be recorded any later than 10 calendar days following the day that an obligation is incurred (to include obligations incurred when invoices are overpaid or duplicate payments are made). Every effort shall be made to record an obligation in the month incurred. DFMIR Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _060
    		 The system must record, as accounts receivable, uncollected amounts earned from reimbursable sales. DFMIR Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Establish _AR _Maintain _Update _Account _Information _061
    		 Debt Collection Offices (DCOs) shall request payment of debts, along with penalties, administrative charges, and interest in one lump-sum amount, whenever possible. Lump-sum collection is the preferred collection method. Lump-sum collections by offset from current pay or salary, unless voluntary, cannot exceed the percentages specified in Volume 7A, Chapter 50, Volume 7B, Chapter 28, and Volume 8, Chapter 8 of this Regulation, and other applicable regulations. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Financial Management Policy

  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

    		•
    Establish _AR _Maintain _Update _Account _Information _062
    		 The system shall account for amounts received in advance of performance as unearned revenues until performance is accomplished. The system must also recognize unearned revenue prior to the receipt of cash if the agency requests advances or progress payments prior to the receipt of cash and records the amount. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Execute _Payments _001
    		 To support the Disbursing process, the Core financial system must provide automated functionality to identify payments to be disbursed in a particular payment cycle based on their due date. Provide for on-line review and certification by an authorized certifying officer, including the holding of individual payments from inclusion in the payment schedule. FFMIA Mandatory FM
  • Manage Disbursements

  • Schedule Payment

    		•
    Execute _Payments _002
    		 To support the Disbursing process, the Core financial system must provide automated functionality to generate the following identification on each remittance, as allowed for by Treasury payment file formats and National Automated Clearing House Association (NACHA) edits:
    • Vendor invoice number(s) or account number
    • Obligating document number or other reference number
    • Discount, interest and offset amounts.    		 FFMIA Mandatory FM
  • Manage Disbursements

  • Schedule Payment

    		•
    Execute _Payments _003
    		 To support the Disbursing process, the Core financial system must provide automated functionality to capture prompt payment information required by 5 CFR Part 1315, including discounts taken, discounts lost, and interest paid. FFMIA Mandatory FM
    MSSM
  • Manage Supply Chain Entitlement

  • Schedule Payment

    		•
    Execute _Payments _004
    		 To support the Disbursing process, the Core financial system must provide automated functionality to generate totals by Treasury Appropriation Fund Symbol (TAFS) on each Electronic Certification System (ECS) and Secure Payment System (SPS) payment file. FFMIA Mandatory FM
  • Manage Disbursements

  • Schedule Payment

    		•
    Execute _Payments _005
    		 To support the Disbursing process, the Core financial system must provide automated functionality to export check and EFT payment files in the current Treasury FMS defined formats. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution with Treasury

    		•
    Execute _Payments _006
    		 To support the Disbursing process, the Core financial system must provide automated functionality to record payment transactions from other systems, such as payroll and travel. Identify whether or not disbursement has already been made, and record the United States Standard General Ledger (USSGL) prescribed general ledger entries. Schedule those disbursements not already made for payment through the Core financial system. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Execute _Payments _007
    		 To support the payment process, the agency's single integrated financial management system must provide access to the following information for purchase card payments:
    • card number;
    • accounting data associated with card number;
    • FY;
    • appropriation/Treasury fund symbol;
    • organization code;
    • cost center;
    • object class;
    • project code;
    • program code; and
    • individual name/office name of cardholder.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Execute _Payments _008
    		 To support the payment process, the agency's single integrated financial management system must support the following pre-audit verifications
    • contract number is valid, and payee name is correct;
    • required administrative authorizations for the procurement and approvals for payment were obtained (names, titles, and phone numbers);
    • Taxpayer Identification Number (TIN) or payee ID number provided;
    • payment is not a duplicate payment;
    • delivered items or services are in accordance with the contract (quantities, prices, and amounts);
    • payment amount is in accordance with the contract (including any adjustments);
    • payment tracking control number, i.e., the number that links the invoice to the government payment;
    • description of items and services, quantity, and price on the invoice match the same elements in the contract to ensure that the correct contract/order number has been cited by the vendor, the correct obligation charged, and only contracted items/services and quantities are paid for;
    • cost effective discounts have been taken;
    • all applicable deductions were made and credited to the proper account in the correct amount;
    • receipt, acceptance and payment are matched to funding source(s) in accordance with the contract; and
    • financing payments have been properly liquidated against delivery payments.    		 FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Execute _Payments _009
    		 To support the payment process, the agency's single integrated financial management system must verify that the appropriate government officials have signed the appropriate form authorizing payment. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _010
    		 To support the payment process, the agency's single integrated financial management system must verify funds availability before making payment. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Execute _Payments _011
    		 To support the payment process, the agency's single integrated financial management system must verify that electronic payments are within the maximum amount specified in the Treasury Financial Manual (TFM). FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _012
    		 To support the payment process, the agency's single integrated financial management system should capture vendor information required when registering with the CCR and track activity by CCR identifier (will become mandatory upon issuance of government wide implementing standard requirements). FFMIA Value Added MSSM
  • Establish Sourcing Vehicle with Commercial Sources

    		•
    Execute _Payments _013
    		 To support the payment process, the agency's single integrated financial management system should provide an indicator (e.g., Y/N) as to whether the contractor is registered through the CCR (will become mandatory upon issuance of government wide implementing standard requirements). FFMIA Value Added MSSM
  • Establish Sourcing Vehicle with Commercial Sources

    		•
    Execute _Payments _014
    		 To support the payment process, the agency's single integrated financial management system should provide an indicator (e.g., Y/N) as to whether the contractor is exempt from registering through the CCR (will become mandatory upon issuance of government wide implementing standard requirements). FFMIA Value Added MSSM
  • Establish Sourcing Vehicle with Commercial Sources

    		•
    Execute _Payments _015
    		 To support the payment process, the agency's single integrated financial management system should provide the ability to produce aged accounts payable information. FFMIA Value Added FM
  • Manage Liabilities

    		•
    Execute _Payments _016
    		 To support the payment process, the agency's single integrated financial management system should provide the ability to cross-reference contract numbers and related interagency agreements. FFMIA Value Added MSSM
    		  
    Execute _Payments _017
    		 To support the payment process, the agency's single integrated financial management system should access the following optional data elements of the contract
    • line item number; and
    • estimated completion date.    		 FFMIA Value Added FM
    MSSM
  • Manage Supply Chain Entitlement

  • Schedule Payment

    		•
    Execute _Payments _018
    		 To support the payment process, the agency's single integrated financial management system should access the contract payment method (e.g., payment to be made by purchase card or other non-invoice means, or payment to be made by invoice) which triggers a rejection of any invoice, if the payment method specified by the invoice differs from that allowed for in the contract. FFMIA Value Added FM
    MSSM
  • Manage Supply Chain Entitlement

  • Schedule Payment

    		•
    Execute _Payments _019
    		 To support the payment process, the agency's single integrated financial management system should access the names of individual(s) who must approve the invoice before payment can be made. FFMIA Value Added FM
    MSSM
  • Manage Supply Chain Entitlement

  • Schedule Payment

    		•
    Execute _Payments _020
    		 To support the payment process, the agency's single integrated financial management system should allow contracting staff to determine whether a contractor is a first-time contractor or abuser of fast pay (so that contracting can determine whether or not to include a fast pay clause). FFMIA Value Added FM
    MSSM
  • Manage Supply Chain Entitlement

  • Schedule Payment

    		•
    Execute _Payments _021
    		 To support the payment process, the agency's single integrated financial management system should enable electronic receiving report processing, submission of invoices, approval and signatures, and notification alerts for pending actions. FFMIA Value Added FM
    MSSM
  • Manage Supply Chain Entitlement

  • Schedule Payment

    		•
    Execute _Payments _022
    		 To support the payment process, the agency's single integrated financial management system should provide the ability to compare the electronic invoice data elements (contract/order number, description of items or services, quantity, and price) to the contract data and advise of "match" or "no match. FFMIA Value Added FM
    MSSM
  • Manage Supply Chain Entitlement

  • Schedule Payment

    		•
    Execute _Payments _023
    		 To support the payment process, the agency's single integrated financial management system should provide the ability to "forward" or make available the invoice data to others outside the finance office (receiving and accepting personnel, contracting office personnel) for receipt and acceptance sign-offs on-line. FFMIA Value Added FM
    MSSM
  • Manage Supply Chain Entitlement

  • Schedule Payment

    		•
    Execute _Payments _024
    		 To support the payment process, the agency's single integrated financial management system should record or recognize if invoiced quantities exceed, match or are less than contract quantities, and keep track of quantities yet to be invoiced/received. FFMIA Value Added FM
    MSSM
  • Manage Supply Chain Entitlement

  • Schedule Payment

    		•
    Execute _Payments _026
    		 To support the Disbursing process, the Core financial system must provide automated functionality to apply interest and discount amounts across multiple accounting lines on an invoice using the ratio of the original invoice accounting line amounts to the invoice total. FFMIA Mandatory FM
    MSSM
  • Manage Receivables

  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _027
    		 To support the Disbursing process, the Core financial system must provide automated functionality to calculate payment amounts and due dates using Treasury rate tables, i.e., Prompt Pay Act Interest rate and Current Value of Funds rate. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Monitor Payment

  • Schedule Payment

    		•
    Execute _Payments _028
    		 To support the Invoicing process the Core financial system must provide automated functionality to capture up to 9,999 document line items per invoice document. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _029
    		 To support the Invoicing process the Core financial system must provide automated functionality to define reason codes and related descriptions for invoice processing errors in the following categories:
    • Advantageous discount lost
    • Interest paid, and
    • Improper payment made.    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _030
    		 To support the Payment Follow-Up process, the Core financial system must provide automated functionality to query invoice status information. Parameters include: vendor number, vendor name (legal, Doing Business As (DBA) or division), TIN, DUNS number and vendor invoice number. List the selected invoices, their due dates, the dates that the following stages were reached and the number of days between each date:
    • Invoice received
    • Invoice suspended due to validation errors
    • Invoice held
    • Invoice returned to vendor
    • Invoice resubmitted by vendor
    • Invoice approved and warehoused
    • Invoice scheduled for payment (disbursement-in-transit)
    • Invoice paid.    		 FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Monitor Payment

  • Schedule Payment

    		•
    Execute _Payments _031
    		 To support the Disbursing process, the Core financial system must provide automated functionality to export Automated Clearing House (ACH) payment files in the following formats:
    • Corporate Trade Exchange (CTX) 820 file
    • CTX Flat File
    • Cash Concentration or Disbursement (CCD)
    • CCD Plus Addendum (CCD+)
    • Prearranged Payment and Deposit (PPD)
    • Prearranged Payment and Deposit Plus Addendum (PPD+).    		 FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _032
    		 To support the Disbursing process, the Core financial system must provide automated functionality to validate that employee ACH payments are generated only as PPD or PPD+ payments. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _033
    		 To support the Disbursing process, the Core financial system must provide automated functionality to validate that vendor ACH payments are generated only as CCD, CCD+ or CTX formats. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _034
    		 To support the Disbursing process, the Core financial system must provide automated functionality to prevent the creation of an EFT (Fedwire, ACH or CTX) payment that does not contain a RTN, bank account number and account type (checking or savings). FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _035
    		 To support the Disbursing process, the Core financial system must provide automated functionality to validate that EFT payment file data submitted to Treasury will pass the following edits:
    • Routing Transit Number (RTNs) exist in the Financial Organization Master File (FOMF) or other verified update file, for the financial institution.
    • RTNs pass the Modulus 10 check on the validity of the check digit.
    • RTNs for domestic banks are nine-digits, numeric-only, and not all zeroes
    • RTNs for foreign banks are eight-digits, alpha-numeric, and not all zeroes
    • Agency Location Codes (ALCs) are eight-digits and numeric only.
    • Taxpayer Identification Numbers are nine-digits, numeric-only, and not all zeroes.    		 FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution with Treasury

    		•
    Execute _Payments _036
    		 To support the Disbursing process, the Core financial system must provide automated functionality to validate that CTX vendor payments contain properly structured remittance information, as specified in the CTX payment file's remittance record format. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _037
    		 To support the Disbursing process, the Core financial system must provide automated functionality to generate one bulk check payment file regardless of payee type (employee or vendor). FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _038
    		 To support the Disbursing process, the Core financial system must provide automated functionality to combine ECS and SPS payment files with multiple ALCs into single files for transmission to Treasury. Include summary totals (items and dollars) by ALC and TAFS and for the entire file for certification purposes. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _039
    		 To support the Disbursing process, the Core financial system must provide automated functionality to generate CTX payment files that meet the following specifications:
    • Reflect balanced transactions (sum of all remittance records equals the transaction total).
    • Include a valid settlement date (next business day or later).
    • Accommodate credit memos.    		 FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _040
    		 To support the Disbursing process, the Core financial system must provide automated functionality to schedule and disburse U.S. dollar payments (SF 1166) through the Treasury's ECS, containing up to the limit of 60 payments per schedule (for non-summary schedules) and 100 schedules for each ECS terminal per day. FFMIA Mandatory FM
  • Manage Disbursements

  • Schedule Payment

    		•
    Execute _Payments _041
    		 To support the Disbursing process, the Core financial system must provide automated functionality to validate that invoices selected for payment will not disburse a fund into a negative cash position. Notify the agency of invoices that fail this edit. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _042
    		 To support the Disbursing process, the Core financial system must provide automated functionality to prevent agency offset of vendor payments based on agency-defined criteria such as accounting classification elements, vendor number, and vendor Central Contractor Registration (CCR) business type. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Execute _Payments _043
    		 To support the Disbursing process, the Core financial system must provide automated functionality to maintain a sequential numbering system for scheduling payments to be made by the disbursing office. Define different schedule number ranges for different payment types, such as travel schedules, transportation schedules, payroll schedules, vendor schedules, etc. Generate appropriate and unique schedule numbers for the payments scheduled for disbursement. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Monitor Contract or Order Performance

  • Schedule Payment

    		•
    Execute _Payments _044
    		 To support the Disbursing process, the Core financial system must provide automated functionality to generate the reversal of an entire payment schedule or a single payment within a payment schedule based on a single, online action. Generate disbursement-in-transit reversal entries, record the re-established accounts payable, and update related payment records. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Monitor Contract or Order Performance

  • Schedule Payment

    		•
    Execute _Payments _045
    		 To support the Disbursing process, the Core financial system must provide automated functionality to capture the TAFS associated with each payment in ECS, SPS and Bulk Vendor/Miscellaneous payment files. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Monitor Contract or Order Performance

  • Schedule Payment

    		•
    Execute _Payments _046
    		 To support the Disbursing process, the Core financial system must provide automated functionality to export National Automated Clearing House Association (NACHA) payment formats for Non-Treasury Disbursing Officers (DOs). FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _047
    		 To support the Disbursing process, the Core financial system must provide automated functionality to distribute the payment of a single invoice to multiple bank accounts. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _048
    		 To support the Disbursing process, the Core financial system must provide automated functionality to query preliminary payment schedule data. Identify a sample of invoices for certification based on agency-defined sampling criteria and the payment due date. Result is a list of invoice document numbers with drill down to invoice details, including data required on a proper vendor invoice per 5 CFR Part 1315. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Monitor Contract or Order Performance

  • Schedule Payment

    		•
    Execute _Payments _049
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to generate the Cash Forecasting Report. Result is a report with payment and deposit amounts at a detail suitable for reporting large dollar notifications as described in TFM-6-8500, Cash Forecasting Requirements. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Monitor Contract or Order Performance

  • Schedule Payment

    		•
    Execute _Payments _050
    		 If a disbursing system uses the Treasury's Secure Payment System (SPS), to support the Disbursing process, the Core financial system must provide automated functionality to schedule and disburse U.S. dollar payments (SF 1166) through the Treasury's SPS containing up to the limit of 60 payments per schedule (for non-summary schedules). FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Monitor Payment

  • Schedule Payment

    		•
    Execute _Payments _051
    		 To support the Disbursing process, the Core financial system must provide automated functionality to notify vendors of payments that have been offset by credit memos. Specify the invoice number, invoice amount, offset amount, payment amount and payment date. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _052
    		 To support the Disbursing process, the Core financial system must provide automated functionality to capture payment terms on obligations that are different than those specified on the associated vendor record. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _053
    		 To support the Disbursing process, the Core financial system must provide automated functionality to define the default for recording late payment interest, i.e., to the same accounting classification as the original payment or to another specified accounting classification in the same fund as the original payment. FFMIA Mandatory FM
    MSSM
  • Manage Receivables

  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _054
    		 To support the Disbursing process, the Core financial system must provide automated functionality to select and process warehoused invoices for manual payment. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _055
    		 To support the Disbursing process, the Core financial system must provide automated functionality to query disbursement data. Parameters include accounting period range, disbursement type(s) to be included. Provide an option to exclude credit card transactions. Result is the total number of payments made on time by disbursement type. Query returns total number of on-time and late payments made based on due date. FFMIA Mandatory FM
    MSSM
  • Manage Receivables

  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _056
    		 To support the Disbursing process, the Core financial system must provide automated functionality to capture the following additional information for Intra-governmental Payment and Collection (IPAC) transactions:
    • Sender/originator TAS
    • Sender ALC
    • Sender Standard General Ledger (SGL) account
    • Sender BETC
    • Sender DO symbol
    • Sender DUNS number
    • Sender DUNS+4 number
    • Customer/receiver TAS
    • Customer ALC
    • Customer SGL account
    • Customer DUNS number
    • Customer DUNS+4 number
    • Customer BETC
    • Customer Department Code.    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

  • Monitor Contract or Order Performance

    		•
    Execute _Payments _057
    		 To support the Disbursing process, the Core financial system must provide automated functionality to capture the following additional information with IPAC reclassifications:
    • Original DO symbol
    • Voucher number.    		 FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _058
    		 To support the Disbursing process, the Core financial system must provide automated functionality to capture SGL comments with IPAC disbursement and collection transactions. FFMIA Mandatory FM
  • Manage Collections

  • Manage Disbursements

    		•
    Execute _Payments _059
    		 To support the Disbursing process, the Core financial system must provide automated functionality to export a bulk file in the currently required format for uploading the following interagency transactions to IPAC:
    • Payment
    • Collection
    • Adjustment
    • Zero dollar
    • SGL posting.    		 FFMIA Mandatory FM
    MSSM
  • Manage Receivables

  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _060
    		 To support the Disbursing process, the Core financial system must provide automated functionality to record vendor credit memoranda as accounts receivable or negative accounts payable. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Manage Liabilities

  • Manage Supply Chain Entitlement

  • Post to General Ledger

    		•
    Execute _Payments _061
    		 To support the Disbursing process, the Core financial system must provide automated functionality to, for payments that reference obligations in cancelled funds, the system must bring forward accounting and non-financial information from the original obligation document to an invoice in the current year. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Execute _Payments _062
    		 To add value to the Disbursing process, the Core financial system should provide automated functionality to calculate payments to foreign vendors based on current exchange rates. FFMIA Value Added MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _063
    		 To add value to the Disbursing process, the Core financial system should provide automated functionality to generate foreign payment file formats, including International Direct Deposit (IDD). FFMIA Value Added FM
  • Manage Disbursements

    		•
    Execute _Payments _064
    		 To support the payment process, the agency's single integrated financial management system must access the contractor's nine digit, numeric TIN and DUNS identification. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Execute _Payments _065
    		 To support the payment process, the agency's single integrated financial management system must provide an indicator (e.g., Y/N) as to whether payments to the contractor are exempt from Electronic Fund Transfer (EFT). FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _067
    		 To support the payment process, the agency's single integrated financial management system must access the following information related to the contract:
    • contract number and all associated delivery order numbers or task order numbers (including modification number, if any); Purchase Order (PO) number (including modification number, if any); BPA number and all associated BPA call numbers (including modification number, if any)
    • award date;
    • obligating document number (if different from contract number);
    • contractor name and address, including any previous company name(s) used for the particular contract;
    • contract administration office;
    • payment office;
    • product or service description;
    • unit of measure;
    • unit price;
    • extended price;
    • quantity;
    • payment terms and conditions (e.g., discount terms, applicable payment clauses, withhold indicator, withhold percentage, etc.);
    • payment type (e.g., advance pay, progress pay, or partial pay);
    • accounting information;
    • names of government-designated receiving, certifying, and acceptance officials;
    • variance amount or percentage allowed; and
    • total amount.    		 FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _068
    		 To support the payment process, the agency's single integrated financial management system must provide access to a protest decision that resulted in the award of costs. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _069
    		 To support the payment process, the agency's single integrated financial management system must access the specified duration of land rights acquired. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _070
    		 To support the payment process, the agency's single integrated financial management system must access any restrictions on the use or convertibility of general property, plant and equipment (PP&E) acquired, e.g., land donated to an agency for its use with the provision that if the agency ceases operations at that location, the land would revert back to the donor. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _071
    		 To support the payment process, the agency's single integrated financial management system must provide access to the following required information associated with the payment for PP&E acquired under lease
    • lease agreement and terms;
    • amount of lease; and
    • discount rate (if a lease).    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _072
    		 To support the payment process, the agency's single integrated financial management system must access the costs and asset identifier(s) associated with the cleanup of PP&E. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _073
    		 To support the payment process, the agency's single integrated financial management system must access the asset identifier and/or project/program code and asset category (e.g., national defense assets, multi-use heritage assets, and investments in non-Federal property) associated with the payment. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _074
    		 To support the payment process, the agency's single integrated financial management system must access the following information associated with acquisitions related to software development
    • total acquisition costs by line item description of phase (e.g., completion of conceptual formulation, design, and testing);
    • transaction purpose (e.g., acquisition, data conversion, or repair);
    • asset identifier or associated project/program; and
    • elements of products and services acquired, e.g., training, licenses, and manuals.    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _075
    		 To support the payment process, the agency's single integrated financial management system must access assignment of claim information, as in the case of a bankruptcy or court ordered restructuring, to ensure payment is made in accordance with the assignment. FFMIA Mandatory MSSM
  • Monitor Payment

    		•
    Execute _Payments _076
    		 To support the payment process, the agency's single integrated financial management system must access the contract terms regarding delivery or constructive delivery. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _077
    		 To support the payment process, the agency's single integrated financial management system must access the advance/prepayment terms associated with a contract financing agreement. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _078
    		 To support the payment process, the agency's single integrated financial management system must provide access to the bill, invoice, or written request for payment. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _079
    		 To support the payment process, the agency's single integrated financial management system must access the following proper invoice information
    • name and address of contractor;
    • contract number and all associated delivery order numbers or task order numbers (including modification number, if any); PO number (including modification number, if any); BPA number and all associated BPA call numbers (including modification number, if any);
    • description of products or services for each item;
    • quantity for each item;
    • unit of measure for each item;
    • unit price for each item;
    • extended price for each item;
    • total invoice amount;
    • shipping terms;
    • payment terms;
    • name and address of contractor official to whom payment is to be sent;
    • name, title, phone number, and mailing address of person to notify if invoice is defective;
    • invoice date;
    • invoice receipt date;
    • proper invoice date;
    • proper invoice receipt date;
    • transportation costs;
    • prompt payment terms;
    • vendor invoice number; and
    • proper invoice acceptance date.    		 FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _080
    		 To support the payment process, the agency's single integrated financial management system must provide an indicator to mark whether an invoice has been paid (including Treasury schedule and trace number). FFMIA Mandatory MSSM
  • Monitor Payment

    		•
    Execute _Payments _081
    		 To support the payment process, the agency's single integrated financial management system must access the estimated cost of work completed by a contractor for facilities or equipment constructed or manufactured by contractors in accordance with contract specifications. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _082
    		 To support the payment process, the agency's single integrated financial management system must access the following information from the receiving report
    • contract number and all associated delivery order numbers or task order numbers (including modification number, if any); PO number (including modification number, if any); BPA number and all associated BPA call numbers (including modification number, if any);
    • description of products delivered or services performed;
    • quantity of items delivered;
    • unit of measure;
    • date products delivered, or dates from/to services performed;
    • date products received; and
    • signature, printed name, phone number, and mailing address of receiving official.    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _083
    		 To support the payment process, the agency's single integrated financial management system must access the following acceptance information
    • contract number and all associated delivery order numbers or task order numbers (including modification number, if any); PO number (including modification number, if any); BPA number and all associated BPA call numbers (including modification number, if any);
    • product or service description;
    • unit of measure;
    • delivery/performance schedule;
    • quantities accepted;
    • quantity rejected;
    • date rejected (returned);
    • date products delivered or dates from/to services performed;
    • receipt date;
    • acceptance of products and services date;
    • progress payment approval date;
    • signature (or electronic alternative) of acceptance official;
    • name, title, phone number, and mailing address of acceptance official; and
    • interest calculation date in accordance with Title 5, Part 1315 of the Code of Federal Regulations (CFR).    		 FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _084
    		 To support the payment process, the agency's single integrated financial management system must access the following information associated with final acceptance at closeout relative to final payment
    • date of acceptance;
    • evidence of performance (e.g., receiving report approved by designated official); and
    • receipt of products and services.    		 FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _085
    		 To support the payment process, the agency's single integrated financial management system must provide notification that receipt and acceptance of products/services has occurred, title has passed, terms of the contract have been met, or progress under the contract has been made for a contract financing payment. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _086
    		 To support the payment process, the agency's single integrated financial management system must access the acquisition cost of each item and the proper accounting classification. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _087
    		 To support the payment process, the agency's single integrated financial management system must provide evidence of performance indicator if payment was made prior to performance in accordance with the fast or advance payment clause. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Monitor Contract or Order Performance

    		•
    Execute _Payments _088
    		 To support the payment process, the agency's single integrated financial management system must provide access to information on the history of contractor deficiencies to determine if fast pay abuse exists. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _089
    		 To support the payment process, the agency's single integrated financial management system must access the contract number and all associated delivery order numbers or task order numbers (including modification number, if any); PO number (including modification number, if any); BPA number and all associated BPA call numbers (including modification number, if any);
    • contractor invoice number;
    • total invoice amount; and
    • name and address of contractor official to whom payment is to be sent.    		 FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _090
    		 To support the payment process, the agency's single integrated financial management system must access the name, signature, and phone number of financial approving and certifying officers for a voucher. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Monitor Contract or Order Performance

    		•
    Execute _Payments _091
    		 To support the payment process, the agency's single integrated financial management system must access the appropriation or fund symbol for each voucher. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Execute _Payments _092
    		 To support the payment process, the agency's single integrated financial management system must provide partial payment indicator. FFMIA Mandatory FM
    MSSM
  • Manage Receivables

  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _093
    		 To support the payment process, the agency's single integrated financial management system must provide the ability to recognize, for an invoice, that supplies or services have been received and accepted. FFMIA Mandatory MSSM
  • Accept Other Goods and Services

  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _094
    		 To support the payment process, the agency's single integrated financial management system must provide the ability to make payment without an invoice based on the contract schedule of payment. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Monitor Contract or Order Performance

  • Schedule Payment

    		•
    Execute _Payments _095
    		 To support the payment process, the agency's single integrated financial management system must access the following information associated with the payment of an asset
    • asset identifier code(s);
    • total asset or improvement costs, broken out by land or structures/buildings (if possible and significant);
    • category of PP&E (e.g., heritage assets, multi-use assets, general PP&E, stewardship);
    • quantity.    		 FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _096
    		 To support the payment process, the agency's single integrated financial management system must provide the capability to flag payments for accelerated/special processing. FFMIA Mandatory FM
    MSSM
  • Monitor Payment

  • Schedule Payment

    		•
    Execute _Payments _097
    		 To support the payment process, the agency's single integrated financial management system must identify project(s) associated with a payment. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _098
    		 To support the payment process, the agency's single integrated financial management system must match receipt, acceptance and payment to funding source(s) in accordance with contract. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Execute _Payments _099
    		 To support the payment process, the agency's single integrated financial management system must provide the total amount paid and the amount of funds remaining for each contract, delivery order, task order, and BPA call. FFMIA Mandatory FM
    MSSM
  • Manage Execution Fund Account

  • Monitor Contract or Order Performance

    		•
    Execute _Payments _100
    		 To support the payment process, the agency's single integrated financial management system must verify the contracting officer's approval, including amount and accounting information, for a performance-based payment FFMIA Mandatory FM
  • Schedule Payment

    		•
    Execute _Payments _101
    		 To support the payment process, the agency's single integrated financial management system must permit progress payments in the amount approved by the contracting officer. FFMIA Mandatory FM
  • Schedule Payment

    		•
    Execute _Payments _102
    		 To support the payment process, the agency's single integrated financial management system must permit payment without evidence of performance (for contract financing, including advance payments and commercial contract financing). FFMIA Mandatory FM
  • Schedule Payment

    		•
    Execute _Payments _103
    		 To support the payment process, the agency's single integrated financial management system must provide an indicator (e.g., Y/N) as to whether the payment is for a commercial purchase card issuer. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _104
    		 To support the payment process, the agency's single integrated financial management system must permit payment to commercial purchase card issuers prior to evidence of receipt or performance. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Execute _Payments _105
    		 To support the payment process, the agency's single integrated financial management system must provide an indicator (e.g., Y/N) as to whether the associated contract has a fast payment clause. If yes, the contractor's invoice triggers payment. FFMIA Mandatory FM
    MSSM
  • Monitor Contract or Order Performance

  • Schedule Payment

    		•
    Execute _Payments _106
    		 To support the payment process, the agency's single integrated financial management system must access the following information for Intragovernmental payment and collection (IPAC) transactions
    • ALC contact;
    • contact telephone number;
    • contact email address;
    • originating ALC;
    • customer ALC;
    • amount;
    • obligating document number;
    • PO number;
    • invoice number;
    • pay flag;
    • quantity;
    • unit price;
    • unit of issue;
    • sender Treasury account symbol (e.g., appropriation); and
    • receiver department code.    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

  • Monitor Contract or Order Performance

    		•
    Execute _Payments _107
    		 To support the payment process, the agency's single integrated financial management system must Access the following information for IPAC adjustment transactions
    • ALC contact;
    • contact telephone number;
    • contact email address;
    • originating ALC;
    • customer ALC;
    • amount;
    • original IPAC document reference number;
    • original date accomplished; and
    • original accounting date.    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

  • Monitor Contract or Order Performance

    		•
    Execute _Payments _108
    		 To support the payment process, the agency's single integrated financial management system must access the following information for IPAC zero-dollar transactions
    • ALC contact;
    • contact telephone number;
    • contact email address;
    • originating ALC; and
    • customer ALC.    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

  • Monitor Contract or Order Performance

    		•
    Execute _Payments _109
    		 DoD policy is to assist small business concerns by paying them as quickly as possible after invoices and all proper documentation, including acceptance, are received and before normal payment due dates established in the contract (see 232.906(a)). DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Manage Supply Chain Entitlement

    		•
    Execute _Payments _110
    		 The restrictions of FAR 32.906 prohibiting early payment do not apply to invoice payments made to small business concerns. However, contractors shall not be entitled to interest penalties if the Government fails to make early payment. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Manage Supply Chain Entitlement

    		•
    Federal _Employment _Related _Retirement _Systems _001
    		 The benefit system must support the benefits application information store data requirements for Federal employment related retirement by capturing the date of final separation. FFMIA Mandatory HRM
  • Manage Benefits

  • Record Time and Attendance

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federal _Employment _Related _Retirement _Systems _002
    		 The benefit system must support the benefits application information store data requirements for Federal employment related retirement by capturing the lump sum (refund of contributions) distributions versus annuity distributions. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federal _Employment _Related _Retirement _Systems _003
    		 The benefit system must support the benefits application information store data requirements for Federal employment related retirement by capturing the annuity selection (e.g., self-only, self and reduced survivor, self and maximum survivor). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federal _Employment _Related _Retirement _Systems _004
    		 The benefit system must support the benefits application information store data requirements for Federal employment related retirement by capturing the spouse's name, date of birth, social security number and date of marriage when applicable. FFMIA Mandatory HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federal _Employment _Related _Retirement _Systems _005
    		 The benefit system must support the benefits application information store data requirements for Federal employment related retirement by capturing the present marital status. FFMIA Mandatory HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federal _Employment _Related _Retirement _Systems _006
    		 The benefit system must support the benefits application information store data requirements for Federal employment related retirement by capturing the name, date of birth, social security number and dates of marriage and divorce of former spouses who have a court ordered annuity. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federal _Employment _Related _Retirement _Systems _007
    		 The benefit system must support the benefits application information store data requirements for Federal employment related retirement by capturing the percentage or dollar amount of court ordered former spouse annuity. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federal _Employment _Related _Retirement _Systems _008
    		 The benefit system must support the benefits application information store data requirements for Federal employment related retirement by capturing the highest pay scale (grade) level or amount of highest salary and related dates. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federal _Employment _Related _Retirement _Systems _009
    		 The benefit system must support the benefits application information store data requirements for Federal employment related retirement by capturing the voluntary separation monetary incentive. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federally _Administered _Retirement _Systems _001
    		 The benefit system must capture the effective date of retirement if the system is a Federally administered retirement system. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federally _Administered _Retirement _Systems _002
    		 The benefit system must capture claim holder and or claimant dependency information (e.g., children, parents) if the system is a Federally administered retirement system. FFMIA Mandatory HRM
  • Manage Benefits

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federally _Administered _Retirement _Systems _003
    		 The benefit system must capture dates of creditable employment of the claim holder (and military service when used in determining eligibility and the amount of benefits) if the system is a Federally administered retirement system. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federally _Administered _Retirement _Systems _004
    		 The benefit system must capture historical earnings data (e.g., previous annual wages and salary) of the claim holder that used required for determining eligibility or the amount of benefit if the system is a Federally administered retirement system. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Federally _Administered _Retirement _Systems _005
    		 The benefit system must capture total participant and employer contributions to the retirement plan made on behalf of the participant if the system is a Federally administered retirement system. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Federally _Administered _Retirement _Systems _006
    		 The benefit system should capture current balance of vested employee and employer contributions if the system is a Federally administered retirement system. FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Federally _Administered _Retirement _Systems _007
    		 The benefit system should capture other names under which the claim holder has used (such as maiden name) if the system is a Federally administered retirement system. FFMIA Value Added HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Federally _Administered _Retirement _Systems _008
    		 The benefit system should capture phone number of claimant if the system is a Federally administered retirement system. FFMIA Value Added HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Federally _Administered _Retirement _Systems _009
    		 The benefit system should capture other unique identifying numbers if the system is a Federally administered retirement system. FFMIA Value Added HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Financial _Reporting _001
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to generate the following consolidated agency financial statements:
    Balance Sheet
    Statement of Net Cost
    Statement of Changes in Net Position
    Statement of Budgetary Resources
    Statement of Financing
    Statement of Custodial Activity (if applicable).
    Parameter is the accounting period end date. Reports are to be generated from the general ledger account balances and attributes cross walked in accordance with the USSGL Crosswalks to Standard External Reports. Results are reports in accordance with the current OMB Bulletin on Form and Content of Agency Financial Statements.    		 FFMIA Mandatory FM
  • Perform Cost Analysis

  • Perform Financial Reporting

  • Perform Programming

    		•
    Financial _Reporting _002
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to Generate the FMS 224 Report. Parameter is the accounting period. Result is the Financial Management Service (FMS) 224, Statement of Transactions, for non-Governmentwide Accounting (GWA) reporting Agency Location Code (ALC's). Generate the report in both hard copy and electronic formats required by the Department of the Treasury. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _006
    		 Comparative financial statements are required. Information for the current and preceding years should be presented regardless of the type of audit opinion rendered by the auditor. Footnotes should contain the information necessary for full disclosure of both years. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _007
    		 The DoD components/reporting entities shall prepare statements for quarterly interim and fiscal year-end comparative Balance Sheet, Statement of Net Cost, Statement of Changes in Net Position, and Statement of Budgetary Resources. Supporting financial statement note schedules must have total figures that agree with the amounts presented in the body of the financial statements. Components are required to prepare a separate Consolidated Variance Analysis Supplemental Report to explain significant variances between comparative periods on report lines of the Balance Sheet, the Statement of Net Cost and selected lines of the Statement of Changes in Net Position, the Statement of Budgetary and supporting note schedules. A significant variance is a fluctuation from the same quarter in the prior year to the current year which is greater than or equal to 10 percent of the change of individual lines, or 2 percent of total assets and where the fluctuation amount is greater than the applicable threshold. The Balance Sheet, Statement of Net Cost and the Statement of Changes in Net Position principal statements must be prepared as consolidated statements, net of intraentity transactions. The Statement of Budgetary Resources must be prepared as a combined statement.. Upon special request through the Deputy Chief Financial Officer, FR&A Directorate, consolidating or combining financial statements shall be prepared . DFMIR Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _008
    		 The system must allow the Department of Defense (DoD) Components and reporting entities to prepare quarterly and fiscal year end comparative financial statements and notes. DFMIR Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _009
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to export bulk transfer files for Federal Agencies' Centralized Trial-Balance System (FACTS) I and FACTS II Adjusted Trial Balances (ATBs) to the Department of Treasury's FMS FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _010
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to generate the FMS 224 Transaction Detail Report. Parameter is the accounting period. Result is a report listing the detailed transactions supporting each TAS total reported in each section of the FMS 224. Detailed transactions must include:
    • Agency Location Codes (ALC)
    • Treasury Account Symbol (TAS)
    • Transaction amount
    • Confirmation date
    • Transaction document number or Treasury document number.
    Separate report totals for disbursement and receipt activity by ALC and TAS must be provided.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _011
    		 To meet Ad Hoc Query requirements, the Core financial system must deliver an integrated ad hoc query capability to support agency access to and analysis of system maintained financial data. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _012
    		 To meet Ad Hoc Query requirements, the Core financial system must deliver the capability to preview a query, form, report, or other result before printing. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _013
    		 To support the Document Referencing and Modification process, the Core financial system must provide automated functionality to query documents. Parameter includes any document number. Result is a list of all document numbers in the document's processing chain with document statuses and balances at the document level. Drill-down from each document number to its document details (e.g., vendor/customer name, description and amount). FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _014
    		 The system must allow the reporting entity, who is primarily responsible, the ability to prepare the narrative explanation statements to the notes. When comparative statements are required, the reporting entity shall explain in the notes significant year-to-year changes in amounts reported on lines of the Principal Statements. DFMIR Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _015
    		 To meet Ad Hoc Query requirements, the Core financial system must deliver the capability to define parameter-based query scripts that can be queued for execution, stored for re-use and shared with other authorized agency users. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _016
    		 To meet Ad Hoc Query requirements, the Core financial system must process submitted queries and queue output on-line for access by authorized users. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _017
    		 To meet Ad Hoc Query requirements, the Core financial system must distribute query results or notifications of online query result availability to pre-defined individuals or groups. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _018
    		 To meet Ad Hoc Query requirements, the Core financial system must deliver run-time controls to prevent "run-away" queries and to restrict very large data download requests. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _019
    		 To meet Ad Hoc Query requirements, the Core financial system must deliver the capability to display graphical output on the desktop with dynamic report reformatting. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _020
    		 To meet Ad Hoc Query requirements, the Core financial system must deliver the capability to download selected query data. Reformat downloaded query information for direct access by common desktop applications (e.g., spreadsheet, American Standard Code for Information Interchange (ASCII) text, "," delimited). FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _021
    		 To meet Ad Hoc Query requirements, the Core financial system must deliver the following ad hoc query interface features:
    • Graphical display of data sources
    • The ability to "point and click" on selectable table, data, and link objects for inclusion in a custom query, and
    • An active data dictionary to provide users with object definitions    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _022
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to generate a transaction register report. Parameters are: accounting period, transaction date range, or system date range. Result is a report displaying the following data elements for each transaction posted during the accounting period or date range specified:
    • Fiscal year
    • TAS
    • Internal fund code
    • Document number
    • Transaction number
    • Transaction date
    • System date
    • System time
    • Entry user ID
    • Debit account number(s)
    • Debit amount(s)
    • Credit account number(s)
    • Credit amount(s)
    • Object class
    • United States Standard General Ledger (USSGL) attribute values.
    Provide an option to group transactions at the TAS, internal fund, or organization level. Transactions which occur from a single posting event must be grouped together. The report must include headings for each data element displayed. The report must include all transactions in all funds that occurred within the accounting period specified.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _023
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to generate the FMS Partial 224 Report. Parameters are the ALC Business Activity, GWA Reporter Category, and accounting period. Result is the FMS Partial 224 for transactions associated with the ALC's Business Activity (Intra-governmental Payments and Collections (IPAC), CA$HLINK II, Treasury Disbursing Office (TDO) Payments) and not reported through the GWA system, and Reclassification transactions. Generate the report in both hard copy and electronic formats required by the Department of Treasury. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _024
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to generate the FMS 1219/1220 statements. Parameter is accounting period. Result is FMS 1219/1220, Statement of Accountability/Transactions in both hard copy and electronic formats required by the Department of Treasury. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _025
    		 To meet Ad Hoc Query requirements, the Core financial system must deliver capability to access current year and historical financial data. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _026
    		 To add value to the Ad Hoc Query functionality, the Core financial system should deliver a "dashboard" reporting capability that can be used to continuously display agency-defined performance metrics on a manager's desktop (e.g., a graphical view of the agency's budget status). FFMIA Value Added FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _027
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to generate the Partial 224 Transaction Detail Report. Parameter is the accounting period. Result is a report listing the detailed transactions supporting each TAS total reported in each section of the Partial 224. Detailed transactions must include:
    • ALC
    • TAS
    • Transaction amount
    • Confirmation date
    • Transaction document number or Treasury document number.
    Separate report totals for disbursement and receipt activity by ALC and TAS must be provided.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _028
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to generate a Partial 224 Exception Report. Parameter is accounting period. Result is a list of the FBWT transactions that were posted to an ALC, but are ineligible for inclusion on the P224 based on the ALC's business activity. Transactions must include:
    • ALC
    • TAS
    • Transaction amount
    • Confirmation date
    • Document number.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _029
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to generate the Cash Forecasting Report. Result is a report with payment and deposit amounts at a detail suitable for reporting large dollar notifications as described in I Treasury Financial Manual (TFM) -6-8500, Cash Forecasting Requirements. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _030
    		 Agencies shall provide information to address the restatement of financial statements due to material errors in a separate note entitled "Restatements." When DoD Components discover errors or identify changes required to be made to information previously reported, an amended report shall be prepared that clearly identifies the material error corrected. The statement shall be clearly identified as an "Amended Report. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _031
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to generate all standard reports as of any accounting period. Amounts reported must reflect the cumulative amount of all transactions posted to the general ledger up through the accounting period specified for running the report. If reporting for the current period, amounts must be cumulative up through the current date. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _032
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to ensure consistency between the data sources used to generate internal and external financial reports for the same accounting period. The following relationships must be maintained:
    • The beginning and ending balances and total debit and credit activity reported on the Standard Trial Balance must equal the beginning and ending balances and total debit and credit activity reported on the FACTS I and FACTS II trial balances.
    • The debit and credit activity reported on the Transaction Register must equal the debit and credit activity reported on all of the trial balances.
    • The system-generated FACTS I transfer file must agree with the system-generated Balance Sheet, Statement of Net Cost, and Statement of Changes in Net Position
    • see 02.01.192-2 for balance of language.
    • The system-generated FACTS II transfer file must agree with the system-generated Statement of Budgetary Resources and the SF-133.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _033
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to validate FACTS I and FACTS II data prior to submission of the FACTS I and FACTS II ATBs and the Governmentwide Financial Report System (GFRS) report to Treasury's FMS. Provide the option to run validation edits on demand. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _034
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to customize agency financial statement formats by adding or deleting line items, changing the name of line items, inserting additional subtotals, or modifying account crosswalks through table updates or report writing capability. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _035
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to generate reclassified consolidated agency financial statements for input to GFRS in accordance with current TFM Agency Reporting Requirements for the Financial Report of the United States Government and the USSGL Crosswalks to the Closing Package. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _036
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to generate consolidated financial statements on-line. Drill-down from the consolidated amounts to the GL accounts and balances that make up the amounts, from the General Ledger (GL) account balances to the individual balances by TAS, and to detailed GL transactions. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _037
    		 To add value to the Ad Hoc Query functionality, the Core financial system should deliver the capability to optimize queries. FFMIA Value Added FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _038
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to generate annual audited financial statements for the period ending on September 30 of each fiscal year; and the quarterly unaudited financial statements for periods ending December 31, March 31, and June 30 of each fiscal year. DFMIR Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _039
    		 To support the Financial Reporting process, the annual audited financial statements shall be comprised of nine major sections. The quarterly unaudited financial statements shall be comprised of the principal statements, notes to the principal statements and, if applicable, supporting consolidating and/or combining statements. The nine major sections and the sequence of their presentation are as follows: A. Agency Head Message; B. Management's Discussion and Analysis (MD&A); C. Principal Statements; D. Notes to the Principal Statements; E. Supporting Consolidating/Combining Statements; F. Required Supplementary Stewardship Information; G. Required Supplementary Information; H. Other Accompanying Information; I. Audit Opinion. DFMIR Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _040
    		 Unless otherwise specified in the transition instructions section of a new FASAB standard, for all changes in accounting principles that would have resulted in a change to prior period financial statements: (a) The cumulative effect of the change on prior periods should be reported as a "change in accounting principle." The adjustment should be made to the beginning balance of cumulative results of operations in the statement of changes in net position for the period that the change is made. (b) Prior period financial statements presented for comparative purposes should be presented as previously reported; and (c) The nature of the changes in accounting principle and its effect on relevant balances should be disclosed in the current period. Financial statements of subsequent periods need not repeat the disclosure. (A change in accounting principle is a change from one generally accepted accounting principle to another one that can be justified as preferable. For the purposes of this standard, changes in accounting principles also include those occasioned by the adoption of new federal financial accounting standards). FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _041
    		 When errors are discovered after the issuance of financial statements, and if the financial statements would be materially misstated absent correction of the errors, corrections should be made as follows: (a) If only the current period statements are presented, then the cumulative effect of correcting the error should be reported as a prior period adjustment. The adjustment should be made to the beginning balance of cumulative results of operations, in the statement of changes in net position. (b) If comparative financial statements are presented, then the error should be corrected in the earliest affected period presented by correcting any individual amounts on the financial statements. If the earliest period presented is not the period in which the error occurred and the cumulative effect is attributable to prior periods, then the cumulative effect should be reported as a prior period adjustment. The adjustment should be made to the beginning balance of cumulative results of operations, in the statement of changes in net position for the earliest period presented. (c) The nature of an error in previously issued financial statements and the effect of its correction on relevant balances should be disclosed. Financial statements of subsequent periods need not repeat the disclosures. Prior period financial statements should only be restated for corrections of errors that would have caused any statements presented to be materially misstated. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _042
    		 All agencies must provide Financial Management Service (FMS) with required fiscal year-end data that will be used to prepare the Financial Report of the United States Government (FR). All verifying agencies (see Figure 1) must submit their financial data using the Closing Package process via Government wide Financial Report System (GFRS) and Federal Agencies' Centralized Trial-Balance System (FACTS I). All non-verifying agencies must submit FACTS I Adjusted Trial Balance (ATB) data and must complete GFRS Notes and Other FR Data. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _043
    		 The system shall report both entity assets (those assets which the reporting entity has authority to use in its operations) and "non-entity assets" (those assets that are held by an entity but are not available to the entity). An example of non-entity assets are customs duty receivables that the Customs Service collects for the U.S. government but has no authority to spend. A similar example is federal income tax receivable that the Internal Revenue Service collects for the U.S. government. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _044
    		 The system shall recognize cash, including imprest funds as an asset. Cash consists of: (a) coins, paper currency and readily negotiable instruments, such as money orders, checks, and bank drafts on hand or in transit for deposit, (b) amounts on demand deposit with banks or other financial institutions and (c) foreign currencies, which, for accounting purposes, shall be translated into U.S. dollars at the exchange rate on the financial statement date. FFMIA Mandatory FM
  • Manage Execution with Treasury

    		•
    Financial _Reporting _045
    		 The system shall recognize that cash may be restricted. Restrictions are usually imposed on cash deposits by law, regulation, or agreement. Non-entity cash is always restricted cash. Entity cash may be restricted for specific purposes. Such cash may be in escrow or other special accounts. Financial reports shall disclose the reasons and nature of restrictions. FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Financial _Reporting _046
    		 An entity (and its accounting system) shall account for and report investments in securities issued by the U.S. Treasury or other federal entities separately from investments in securities issued by nonfederal entities. FFMIA Mandatory FM
  • Manage Investments

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Financial _Reporting _047
    		 For investments in market-based and marketable Treasury securities, the market value of the investments shall be disclosed. For purposes of determining a market value, investments shall be grouped by type of security, such as marketable or market-based Treasury securities. The market value of investments in a group is calculated by the market price of securities of that group at the financial reporting date multiplied by the number of notes or bonds held at the financial reporting date. FFMIA Mandatory FM
  • Manage Investments

  • Perform Financial Reporting

    		•
    Financial _Reporting _048
    		 The system should allow for disclosure of all items that represent more than 10 percent of the value of the the “Other Assets” line item, or if no amount encompasses 10 percent or more of the “Other Assets” line item, that the amount is attributable to multiple items. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Perform Financial Reporting

    		•
    Financial _Reporting _049
    		 The financial reporting system must allow NAFIs to issue financial reports that include full and adequate disclosure of financial and accounting information in accordance with Chapter 7 of this volume and DoDI 1015.15 specific reporting requirements (e.g., disclosure of fund equity adjustments and eliminating entry transactions between NAFIs); this includes Military Service Headquarters, Major Command and/or Region, and installation NAFIs. Following these requirements ensures that financial and accounting information is properly treated in preparing consolidated reports. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Perform Financial Reporting

    		•
    Financial _Reporting _050
    		 The financial reporting system shall allow DoD components, for reporting entity financial statements for Treasury Index "97" funds, reported as "ODO-General Funds," to follow the flow of funds from the apportionment of an appropriation, to allocation, suballocation, and allotment. For financial statement reporting, accounting activities shall consolidate allotment and suballotment information consistent with the flow (distribution) of funds. The consolidating/combining statements shall include a column for each of its general funds and WCF subentities. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _051
    		 The system must provide automated financial reporting system consistency and agreement capabilities so that supporting schedules presented in the notes have total figures which agree with the amounts presented in the body of the financial statements. Also, the chosen rounding level must be consistently maintained throughout the financial statements and notes. Rounded totals must agree between the financial statements as applicable (e.g., Total Consolidated Net Position line on the Statement of Changes in Net Position should equal the Total Consolidated Net Position line on the Balance Sheet). Individual line items must sum to the totals (this may require adjusting the individual detail line items for differences created by the rounding process rather than adjusting column totals). In addition, the prior year column must be consistent with the amounts published on the financial statements and notes in the prior year. DFMIR Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _052
    		 The system should allow for disclosure of all items that represent more than 10 percent of the value of the the “Other” line item, or if no amount encompasses 10 percent or more of the “Other” line item, that the amount is attributable to multiple items. DFMIR Mandatory FM
  • Perform Financial Reporting

    		•
    Financial _Reporting _055
    		 The entity Head or delegate may rely on independent internal or external resources (e.g., Service Audit Agency, DoD Inspector General, Independent Public Accounting (IPA) firms) for FFMIA testing and evaluation and should ensure resources employed are objective and sufficiently qualified to perform the evaluation. The Government Accountability Office's (GAO) Government Auditing Standards and the American Institute of Certified Public Accountants Statement on Auditing Standards Number 1, Section 210 both provide guidance regarding qualifications for personnel performing program and financial statement audits. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Financial Reporting

    		•
    Financial _Reporting _056
    		 Each DoD Reporting Entity as defined in DODFMR Volume 1, Chapter 3, subparagraph 030302.A, shall document their target Target Integrated Financial Management System (IFMS) in their FIAR Plan and the DoD Enterprise Transition Plan. The target IFMS is the IFMS the entity plans to be using when the entire Reporting Entity achieves auditability. If a system is not planned to be a component of the target auditable IFMS, then it should not be evaluated based on the following criteria for FFMIA compliance. DFMIR Mandatory FM
  • Perform Cost Analysis

  • Perform Financial Reporting

  • Perform Programming

    		•
    Financial _Reporting _058
    		 The schedule for testing the individual components or defined group of components of the target IFMS shall be consistent with and in support of the management assertion plans and timelines in the entity's Financial Improvement Plan (FIP) and in the DoD FIAR Plan. Test plans for individual components of the target IFMS must consider the inter-operability of all operational components of the Reporting Entity's target IFMS. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Financial Reporting

  • Perform Programming

    		•
    Financial _Reporting _060
    		 The FIAR Plan guidance shall provide direction for development and preparation of segment management assertion packages and for the conduct of independent segment validations that will eventually be replaced by audits performed in accordance with GAO and OMB guidance. DFMIR Mandatory FM
  • Perform Cost Analysis

  • Perform Financial Reporting

    		•
    Financial _Reporting _061
    		 The entity Head shall use procedures as described in the FIAR Plan guidance and the GAO/PCIE Financial Audit Manual to assess the compliance of each segment with FFMIA requirements before submitting a Management Assertion that audit readiness was achieved for that segment. Refer to the OMB FFMIA Implementation guidance for indicators of FFMIA compliance. DFMIR Mandatory FM
  • Perform Cost Analysis

  • Perform Financial Reporting

    		•
    Financial _Reporting _062
    		 Each Reporting Entity should document the procedures used to select the FFMIA requirements applicable to a given segment and exercise care to ensure that there are no gaps of requirements within a segment. At a minimum, entities must test and evaluate the following before submitting a full segment compliance assessment. DFMIR Mandatory FM
  • Perform Cost Analysis

  • Perform Financial Reporting

    		•
    Financial _Reporting _063
    		 Entities may rely on FFMIA requirement testing performed by other entities provided that an assessment of the testing scope indicates that all requirements fulfilled by the software for the entity were tested in the previous test. The Reporting Entity remains responsible to ensure that third-party software meets applicable requirements. Upon determining that any third-party software is a significant component of the Reporting Entity's target IFMS, the Reporting Entity shall coordinate with the service provider to conduct appropriate testing of the software. DFMIR Mandatory FM
  • Perform Cost Analysis

  • Perform Financial Reporting

    		•
    Financial _Reporting _068
    		 The financial reporting system shall have capabilities for preparing and reporting disaggregated Statement of Budgetary Resources (SBR) as Required Supplementary Information (RSI). The DoD has elected to aggregate smaller budget accounts within an account grouping titled "Other Accounts." The major account groupings and the aggregate of smaller budget accounts shall, in total, agree with the amounts reported on the face of the reporting entity's SBR. DFMIR Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Financial _Reporting _069
    		 The financial reporting system shall provide capability for consistency in Formatting of Notes. A consistent format is required for the narrative portion of notes. The narrative will first explain abnormal balances followed by definitions and other relevant disclosures. References to financial regulations or other notes are not required in the note narrative. DFMIR Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Financial _Reporting _070
    		 The system must make the monthly SF-133 reports available via the World Wide Web within the DoD (DFAS-Intranet) with export capability to a generally used Windows-compatible spreadsheet application. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Perform Financial Reporting

    		•
    Financial _Reporting _071
    		 The system must support reporting the monthly outlay execution data (specifically the Statement of Transactions (SoT) to the Department of the Treasury) to OUSD(C)/(P/B) (P&FC) in electronic format at the same time it is reported to the Department of the Treasury each month. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Perform Financial Reporting

    		•
    Financial _Reporting _072
    		 The system must support the entity's reconciliation of discrepancies between its Fund Balance with Treasury (FBWT) general ledger account and the corresponding balance in the U.S. Treasury's account. The causes of such discrepancies must be described in the notes to financial statements. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Financial _Reporting _073
    		 The system shall allow DoD Components to prepare financial statements and have them audited consistent with the requirements of the FY 2002 National Defense Authorization Act (Public Law 107-107) DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Financial _Reporting _074
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to compare individual amounts on the Deposit Ticket/Deposit Voucher (DT/DV) support listing with accounts recorded in the agency's general ledger by document number and accounting period. FFMIA Mandatory FM
  • Manage Collections

  • Post to General Ledger

    		•
    Financial _Reporting _075
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to generate the GL Deposit Ticket/Debit Voucher Discrepancy Report. Parameter is the accounting period. Result is a report including document number (Deposit Ticket or Debit Voucher number), dollar amount, and document date of:
    Items on the DT/DV support listing and not in the agency's general ledger
    Items on the DT/DV support listing for a different amount than in the agency's general ledger
    Items in the agency's general ledger and not on the DT/DV support listing    		 FFMIA Mandatory FM
  • Manage Collections

  • Post to General Ledger

    		•
    Financial _Reporting _076
    		 To support the Reconciliation and Reporting process, the Core financial system must provide automated functionality to import DT/DV support listing-Import the Monthly DT/DV support listing from the Government Online Accounting Link System (GOALS) II/ Information Access System (IAS) to facilitate reconciliation of agency recorded deposits and debit vouchers with Treasury. FFMIA Mandatory FM
  • Manage Collections

  • Perform Financial Reporting

    		•
    Foreign _Military _Sales _001
    		 The system shall retain Foreign Military Sales (FMS) documents for a period of 10 years from the date of final case closure. Exceptions, such as records associated with ongoing litigation proceedings and country suspensions, may be issued by the Defense Security Cooperation Agency (DSCA). DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Implement Case in Foreign Military Sales Trust Fund

  • Record Time and Attendance

    		•
    Foreign _Military _Sales _002
    		 The system shall be able to automatically request Expenditure Authority (EA) prior to processing the disbursements against the contract authority. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Foreign _Military _Sales _003
    		 To support the billing and reimbursement process, the system shall be able to automatically bill foreign governments and international organizations (Customers) for costs related to defense articles and services that have been sold pursuant to the Arms Export Control Act (AECA) and automatically create payment schedules attached to the Letter of Offer and Acceptance (LOA). DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Collections

  • Manage Receivables

    		•
    Foreign _Military _Sales _004
    		 To support the billing and reimbursement process, the system shall allow users to report Foreign Military Sales (FMS) deliveries of materiel and services, contractor progress payments, and other related costs for the purpose of obtaining reimbursement or reporting performance under an allotment of Trust Fund budget authority. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Collections

  • Manage Execution Fund Account

  • Manage Receivables

  • Record Time and Attendance

    		•
    Foreign _Military _Sales _005
    		 To support the billing and reimbursement process, the system shall be able to automatically request reimbursement from other DoD Components for costs associated with inter-service support of Foreign Military Sales (FMS) cases. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Collections

  • Manage Receivables

  • Record Time and Attendance

    		•
    Foreign _Military _Sales _006
    		 The system shall be able to manage cash at country level to ensure sufficient funds are available to meet expenditure requirements and to determine arrearages of a country's dependable undertaking. Cumulative summary accounts reflecting budget authority, commitments, obligations, accounts payable, accounts receivable, and accrued expenditures are required in order to complete required budget execution reports on the FMS Trust Fund Account. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Execution Fund Account

  • Manage Liabilities

  • Manage Receivables

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Foreign _Military _Sales _008
    		 The system shall have the capability to support the Foreign Military Sales (FMS) Budget Authority (BA) Process. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Execute Apportionment and Allocate Funds

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Execution Fund Account

    		•
    Foreign _Military _Sales _009
    		 To support the budget authority process, the system shall have the capability to process a United States of America Letter of Offer and Acceptance (LOA) or its equivalent when a deviation has been authorized by the Defense Security Cooperation Agency (DSCA). DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Execute Apportionment and Allocate Funds

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Execution Fund Account

    		•
    Foreign _Military _Sales _010
    		 To support the budget authorization process, the system shall have the capability to process the United States of America Modification to Letter of Offer and Acceptance (LOA). (Note: The modification is a notification document to alert Foreign Military Sales (FMS) customers of within-scope cost increases, cost decreases, or other minor changes to the program). DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Execute Apportionment and Allocate Funds

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Execution Fund Account

    		•
    Foreign _Military _Sales _011
    		 To support the budget authority process, the system shall have the capability to process a DD Form 2061, Foreign Military Sales (FMS) Planning Directive or its automated equivalent. (Note this document identifies cost elements, time phase plan of execution upon customer acceptance, and identifies the appropriations/funds that will be used to finance new procurement or realize earned reimbursements through delivery of items from inventory or provision of DoD in-house services). DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Execute Apportionment and Allocate Funds

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Execution Fund Account

    		•
    Foreign _Military _Sales _012
    		 The system shall have an integrated accounting and financial control system that will record all financial transactions related to an Foreign Military Sales (FMS) and/or FMS-like case from the time it is accepted until it is completed. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Implement Case in Foreign Military Sales Trust Fund

  • Post to General Ledger

    		•
    Foreign _Military _Sales _014
    		 The system shall place a disbursement on hold if the country does not have enough cash or Expenditure Authority (EA) is not approved. DFMIR Mandatory FM
    MSSM
  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Foreign _Military _Sales _015
    		 The system shall allow the user to charge interest on direct loans at a single fixed rate determined by the Department of the Treasury. DFMIR Mandatory FM
    MSSM
  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Receivables

  • Record Loans and Grants

    		•
    Foreign _Military _Sales _016
    		 The system shall allow user to prepare a quarterly MILSTRIP requisition status report for each purchaser. DFMIR Mandatory FM
    MSSM
  • Implement Case in Foreign Military Sales Trust Fund

    		•
    Foreign _Military _Sales _017
    		 The system shall allow a case to be closed after supply or services completion even if there are outstanding unliquidated obligations (ULOs) on the case. DFMIR Mandatory FM
    MSSM
  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Execution Fund Account

    		•
    Foreign _Military _Sales _019
    		 The system shall allow user to identify all cases being modified in an "implemented" status. DFMIR Mandatory FM
    MSSM
  • Implement Case in Foreign Military Sales Trust Fund

    		•
    Foreign _Military _Sales _020
    		 Pseudo or generic Military Articles and Services List (MASL) lines shall be used within the system to prevent classified items from being disclosed. DFMIR Mandatory FM
    MSSM
  • Implement Case in Foreign Military Sales Trust Fund

  • Post to General Ledger

    		•
    Foreign _Military _Sales _021
    		 The system shall have the capability to support the case development (planning) process by recording the Letter of Offer and Request (LOR), whether provided through formal correspondence, requests for proposal (RFPs), or via discussions, electronic mail (e- mail), letters, or messages. DFMIR Mandatory FM
    MSSM
  • Implement Case in Foreign Military Sales Trust Fund

    		•
    Forfeiture _Activities _001
    		 The system must provide a unique identifier for the property that will facilitate tracking through seizure, holding, and disposition. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Forfeiture _Activities _002
    		 The system must record in a timely manner, the date of seizure, the type of property, the location where it was seized, the storage location, owner(s) if known, and any other entity involved in the seizure. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Forfeiture _Activities _003
    		 The system must timely and accurately record the original assigned value and any subsequent updates to the valuation. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Forfeiture _Activities _004
    		 The system must timely record any mortgage and claim liabilities against each asset seized for forfeiture. FFMIA Mandatory FM
    MSSM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Forfeiture _Activities _005
    		 The system must be capable of obtaining the current information on processing status of any abandoned property or forfeited assets in the database by use of any automated query mechanism. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Forfeiture _Activities _006
    		 The system must maintain information necessary to enable routine verification of the legal authority for the seizure. This information must include the ability to verify that the agency seizure or forfeiture criteria have been observed. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Forfeiture _Activities _007
    		 The system must maintain information necessary for prompt payment of properly authorized and billed services, and interact with the Core Financial System to accomplish this task. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Forfeiture _Activities _008
    		 The system must support the recording and capture of all appropriate costs of the forfeiture process on a basis consistent with the type of property. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Fund _Analysis _001
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to capture accounting classification information on commitments, obligations, advances, and expenditures at the accounting line item level. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Fund _Analysis _002
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to monitor the use of funds against financial operating and spending plans. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _003
    		 To support the Funds Status process, the Core financial system must provide automated functionality to validate that funds availability balances used for funds control and funds status reporting agree with the general ledger. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Fund _Analysis _004
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to maintain a history of changes made to commitment, obligation, advance, and expenditure documents. FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Fund _Analysis _005
    		 In order to prevent overpayments and ensure that applicable limitations are not exceeded, DoD Components shall identify to closed accounts all obligations and payments charged to currently available appropriations that otherwise would have been properly chargeable (both as to purpose and amount) to a canceled appropriation (as provided for in DoDFMR, Volume 03, Chapter 10, paragraph 100201 F). DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Fund _Analysis _006
    		 The system shall allow, for 5 years after the time an appropriation expires for incurring new obligations, both the obligated and un-obligated balances of that appropriation to be available for adjusting and liquidating obligations properly chargeable to that account. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Fund _Analysis _007
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to maintain open documents to show the status of commitments, obligations, advances, accruals and disbursements by document (commodity) line item. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _008
    		 To add value to the Budget Planning process, the Core financial system should provide automated functionality to generate plan results based on multiple measures including fixed dollar amounts, unit costs, cost allocations, labor hours or full-time equivalents (FTEs). FFMIA Value Added FM
  • Perform Cost Analysis

    		•
    Fund _Analysis _009
    		 To support the Budget Planning process, the Core financial system must provide automated functionality to export financial operating and spending plan data at the accounting line item level in an Excel or American Standard Code for Information Interchange (ASCII) text delimited file format. FFMIA Mandatory FM
  • Perform Cost Analysis

    		•
    Fund _Analysis _010
    		 To add value to the Budget Planning process, the Core financial system should provide automated functionality to maintain current and multiple historical versions of plans. FFMIA Value Added MSSM
  • Monitor and Improve Process

    		•
    Fund _Analysis _011
    		 To add value to the Funds Distribution process, the Core financial system should provide automated functionality to update allotments, sub-allotments, allocations and legal and administrative limitations based on changes to operating plans. FFMIA Value Added FM
  • Execute Apportionment and Allocate Funds

  • Manage Execution Fund Account

    		•
    Fund _Analysis _012
    		 To add value to the Budget Planning process, the Core financial system should provide automated functionality to maintain financial operating and spending plans for future periods (i.e., future fiscal years). FFMIA Value Added MSSM
  • Monitor and Improve Process

    		•
    Fund _Analysis _013
    		 To add value to the Budget Planning process, the Core financial system should provide automated functionality to activate future period plans based on a specified plan start date or on-demand. FFMIA Value Added MSSM
  • Monitor and Improve Process

    		•
    Fund _Analysis _014
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to classify budget projections using accounting classification elements (e.g., Apportionment categories, Authority type, etc.). FFMIA Value Added FM
  • Perform Cost Analysis

    		•
    Fund _Analysis _015
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to calculate prior year budgets, actual spending amounts and variances at the line item level. FFMIA Value Added FM
  • Perform Cost Analysis

    		•
    Fund _Analysis _016
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to generate projected future period obligations, income, and expenditures at any level of the organizational structure based on prior year actual activity using agency-defined projection rates. FFMIA Value Added FM
  • Perform Cost Analysis

    		•
    Fund _Analysis _017
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to define projection rates (e.g., 90%, 100%, 110%) by budget object class for use in budget formulation. FFMIA Value Added FM
  • Perform Cost Analysis

    		•
    Fund _Analysis _018
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to generate payroll forecasts (i.e., anticipated compensation and benefits) at the object class and individual employee level. FFMIA Value Added FM
  • Perform Cost Analysis

    		•
    Fund _Analysis _019
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to generate overhead projections using agency defined overhead rates. FFMIA Value Added FM
  • Perform Cost Analysis

    		•
    Fund _Analysis _020
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to import budget formulation data submitted in Excel or ASCII text delimited format. FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _021
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to import budget submission guidance, other narrative text and briefing material written using common PC desktop applications (e.g., MS Word). FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _022
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to distribute budget submission guidance electronically. FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _023
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to generate budget information for multiple budget cycles (e.g. monthly, quarterly, semi-annual, and yearly). FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _024
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to associate budget formulation line items to the agency's stated goals and objectives required by Government Performance and Results Act (GPRA). FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _025
    		 To add value to the Budget Planning process, the Core financial system should provide automated functionality to compare planned spending to actual spending. FFMIA Value Added FM
  • Perform Cost Analysis

    		•
    Fund _Analysis _026
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to import budget formulation data (e.g., Presidential/Office of Management and Budget (OMB) pass backs, congressional markup documents, and internal agency decisions). FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _027
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to generate budget formulation information for all categories on which legally binding budgetary decisions are made (e.g., appropriation limitations). FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _028
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to generate budget formulation information for administrative purposes as in the nature of policy guidance and decision making (e.g., Presidential/OMB pass backs, congressional markup documents, or internal agency decisions). FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _029
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to export prior year budgets, actual spending and variances at the line item level in an excel or ASCII text delimited file format. FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _030
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to calculate budget amounts for all, selected groups, or individual budget line items based on agency-defined projection rates. FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _031
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to generate multiple budgets based on alternative agency-specified accounting structures, funding levels, and spending criteria. FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _032
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to generate modified payroll forecasts. FFMIA Value Added FM
  • Perform Cost Analysis

    		•
    Fund _Analysis _033
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to capture SF-132 Schedule data by Treasury Appropriation Fund Symbol (TAFS). FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _034
    		 To support the Funds Status process, the Core financial system must provide automated functionality to generate the Status of Funds Report. Parameter is the accounting period. Result is a report providing the following information for each allotment recorded by the agency:
    • Accounting classification elements
    • Total Allotment
    • Commitments
    • Obligations
    • Expenditures
    • Available Balance
    Available balance must equal the GL balance in the 4610 or 4620 account. Amounts should be cumulative from the beginning of the fiscal year through the accounting period specified. If reporting for the current period, amounts must be cumulative up through the current date.    		 FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _035
    		 To support the Funds Status process, the Core financial system must provide automated functionality to query budget information. Parameters include accounting classifications. Result is budgetary authority amounts (all types, as applicable to the fund type), spending activity (e.g., obligations, expenditures), and the available balance. Displayed amounts should be consistent with amounts derived using the U.S. SGL crosswalk to the SF-133. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Perform Budgeting

    		•
    Fund _Analysis _037
    		 To support the Funds Status process, the Core financial system must provide automated functionality to query status of funds. Parameters include accounting period, and allotment accounting classification. Result is a display providing the following information:
    • Accounting classification elements
    • Total Allotment
    • Commitments
    • Obligations
    • Expenditures
    • Available Balance (available balance must equal the balance in the 4610 or 4620 account).
    Drill down from the commitments line, obligations line, and the expenditures line to the detailed transactions, documents, and document detail that support these lines.    		 FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _038
    		 To add value to the Funds Status process, the Core financial system should provide automated functionality to notify the agency when funds availability by TAFS or internal fund code reaches a pre-defined percent of the original total funding amount. FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _039
    		 To add value to the Funds Status process, the Core financial system should provide automated functionality to generate Excel files that are consistent with the presentation of budget schedules published in OMB Circular A-11. FFMIA Value Added FM
  • Perform Budgeting

    		•
    Fund _Analysis _040
    		 To support the obligation process, the agency's single integrated financial management system must access the following information:
    - FY
    - appropriation/Treasury fund symbol;
    - organization code;
    - cost center;
    - object classification;
    - project code;
    - program code;
    - obligation amount;
    - PR number;
    - funded through date (for those contracts that are incrementally funded)
    - contract number and all associated delivery order numbers or task order numbers (including modification number, if any); PO number (including modification number, if any); blanket purchase agreement (BPA) number and all associated BPA call numbers (including modification number, if any);
    - contractor name;
    - contractor TIN;
    - Data Universal Numbering System (DUNS) identification;
    - interagency agreement number;
    - trading partner;
    - award (transaction) date;
    - effective date;
    - action code;
    - product or service description;
    - amounts increased and/or amounts decreased;
    - subject to funds availability indicator; and
    - asset identifier code    		 FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _041
    		 To support the obligation process, the agency's single integrated financial management system must use account definitions consistent with the account definitions in the U.S.SGL. Any expansion to the chart of accounts must roll up to the accounts as defined in the U.S.SGL. However, a pseudo code can be used instead of the exact U.S.SGL account numbers, providing the account descriptions and posting rules are the same as those used in the U.S.SGL for relevant transactions. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Fund _Analysis _042
    		 To support the obligation process, the agency's single integrated financial management system must provide the capability to create additional subaccounts to the general ledger for agency specific tracking and control. These sub accounts will summarize to the U.S.SGL accounts. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Fund _Analysis _043
    		 To support the obligation process, the agency's single integrated financial management system must access the full estimated cost of the interagency agreement (both direct and indirect costs need to be provided for evaluation). FFMIA Mandatory FM
    MSSM
  • Award Contract or Acknowledge Order or Issue Modification

  • Manage Execution Fund Account

    		•
    Fund _Analysis _044
    		 To support the obligation process, the agency's single integrated financial management system must provide transaction details to support account balances. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _045
    		 To support the obligation process, the agency's single integrated financial management system must provide access to a hard copy or an electronic copy (where cost effective) of the entire executed (signed) contract (Per FAR 4.201, the entire signed contract is provided to the paying office), including the following data elements captured at obligation and necessary for payment and/or other financial processes
    - obligating document number (if different from contract number);
    - contractor name and address;
    - contract administration office;
    - payment office;
    - unit of measure;
    - unit price;
    - extended price;
    - quantity;
    - variance amount or percentage allowed;
    - total amount;
    - payment terms and conditions (e.g., discount terms, applicable payment clauses, withhold indicator, withhold percentage, etc.);
    - delivery/performance schedule;
    - estimated completion date;
    - payment type (e.g., prompt pay, fast pay, progress pay, or partial pay);
    - names of government-designated receiving, invoice-approving, and acceptance officials;
    - shipping costs; and
    - shipping terms, e.g., FOB destination.    		 FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _046
    		 To support the obligation process, the agency's single integrated financial management system must identify the method of acquisition, e.g., purchase or lease. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _047
    		 To support the obligation process, the agency's single integrated financial management system should access other information where applicable and available
    - performance measure code;
    - revenue source code;
    - additional funding indicator, including increases and decreases;
    - line item number, including access to contract line item data; and
    - ALC.    		 FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _049
    		 To support the obligation process, the agency's single integrated financial management system should access the following information related to an EFT payment
    - contract number and all associated delivery order numbers or task order numbers (including modification number, if any); PO number (including modification number, if any); BPA number and all associated BPA call numbers (including modification number, if any); name and remittance address;
    - signature, title, and telephone number of the contractor official authorized to provide EFT information;
    - name, address, and nine-digit routing and transit number (RTN) of the contractor's financial agent;
    - contractor's account number and type of account (checking, savings, or lockbox);
    - the Fedwire Transfer System telegraphic abbreviation of the contractor's financial agent; and
    - the name, address, telegraphic abbreviation, and nine-digit RTN of the financial institution receiving the wire transfer payment, if the contractor's financial agent is not connected directly to the Fedwire Transfer System online.    		 FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _050
    		 To support the obligation process, the agency's single integrated financial management system should Provide the ability to cross-reference contract numbers and related interagency agreements. FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _051
    		 To support the obligation process, the agency's single integrated financial management system should access lease information
    - amount;
    - agency option to purchase at end of lease (include purchase price if agency has option to purchase);
    - life expectancy of leased property when new, and remaining life when leased;
    - current retail or fair value of leased property;
    - agency option to property ownership transfer at end of lease; and
    - access to the lease agreement, including terms and conditions, e.g., discount terms and lease period.    		 FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _052
    		 To support the obligation process, the agency's single integrated financial management system should enable electronic contracting, obligation of funds, approvals and signatures, and notification alerts for pending actions. FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Fund _Analysis _053
    		 To support the obligation process, the agency's single integrated financial management system should record periodic obligations
    - appropriate periodic obligations against appropriated funding and contracts; and
    - appropriate contract-specified cost escalations to existing contract line numbers.    		 FFMIA Value Added FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Fund _Analysis _054
    		 To support the obligation process, the agency's single integrated financial management system should access information associated with contract changes:
    - change in product or service descriptions;
    - change in unit of measure;
    - change in quantity;
    - change in unit price;
    - change in total amount;
    - change in extended price;
    - change to payment terms and conditions;
    - change to delivery/performance schedule; and
    - revised estimated completion date.    		 FFMIA Value Added MSSM
  • Manage Supply Chain Entitlement

  • Receive Goods and Services

    		•
    Fund _Analysis _055
    		 To support the de-obligation process, the agency's single integrated financial management system should provide the capability to access all information previously supplied for the original obligation. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Funds _Control _and _Budgetary _Accounting _Reporting _006
    		 All NET shall be processed through the Department of Treasury Government-Wide Accounting System Authority Transfer Module. DFMIR Value Added FM
  • Execute Apportionment and Allocate Funds

  • Manage Execution with Treasury

    		•
    Funds _Control _Budgetary _Accounting _Maintain _Fund _Availability _002
    		 Official accounting activities must maintain proper general ledger controls for valid unpaid obligations and receivables pertaining to closed accounts. General ledger controls must be perpetuated until all obligations are paid and accounts receivable collected. (This will ensure that valid liabilities continue to be tracked until satisfied, even though the accounts are closed.) DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Manage Liabilities

  • Post to General Ledger

    		•
    Funds _Control _Budgetary _Accounting _Maintain _Fund _Availability _003
    		 Should an account be obligated fully--but not overobligated--and have unresolved overaged NULOs and UMDs that, if obligated, would exceed the availability in an account, payments to vendors and others may continue, provided that the account is not in danger of being overdisbursed. However, in no case may disbursements exceed the unexpended balance of an account. Should the account become overdisbursed, payments from the account must stop immediately, and the DoD Component involved must report a potential violation of the Antideficiency Act. The DoD Component also must initiate an investigation of the potential violation in accordance with Volume 14 of the DoDFMR. DFMIR Mandatory FM
  • Manage Execution Fund Account

    		•
    Funds _Control _Budgetary _Accounting _Maintain _Fund _Availability _005
    		 The DoD Components must maintain detail and summary records of adjustments made in accordance with Volume 3, Chapter 11 to ensure an adequate audit trail and to respond to inquiries from organizations internal and external to the Department. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Post to General Ledger

    		•
    Funds _Control _Budgetary _Accounting _Maintain _Fund _Availability _006
    		 To support the disbursing process, the system must support documentation for each in-transit disbursement transaction that identifies the disbursing office and/or entitlement activity, cycle number, voucher number, appropriation/fiscal year, limitation or subhead, amount, accounting office code, obligation document number, and other information that identifies the obligation, as applicable DFMIR Mandatory FM
  • Manage Disbursements

  • Manage Execution with Treasury

  • Post to General Ledger

    		•
    Funds _Control _Budgetary _Accounting _Maintain _Fund _Availability _007
    		 For expected refunds, the system shall ensure the continued identity of budgetary accounts established to track the status of obligational authority, so that cumulative payments, even though paid from a current account, do not exceed the original appropriation of the closed account. DFMIR Mandatory FM
  • Manage Execution Fund Account

    		•
    Funds _Control _Budgetary _Accounting _Maintain _Fund _Availability _008
    		 For obligated and unobligated balances in appropriations that are available for an indefinite period, the system must be able to cancel obligated and unobligated balances in such appropriations when (1) no disbursements have been made from the indefinite appropriation for a period of 2 years and (2) the President, the Secretary of Defense, or the Secretary's designee determines the purposes for which the appropriation was made have been carried out, per 31 U.S.C. 1555. DFMIR Mandatory FM
  • Manage Execution Fund Account

    		•
    Funds _Control _Budgetary _Accounting _Maintain _Fund _Availability _009
    		 The system must maintain perpetual balances of unobligated amounts and unliquidated amounts, for each closed appropriation. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Funds _Control _Budgetary _Acctg _Record _Commitments _Obligations _Expenditures _003
    		 The system must provide for execution-level budgetary account structure so that the amount of obligations incurred are segregated into undelivered orders unpaid, prepaid or advanced and delivered orders unpaid or paid. Paid delivered orders is the definitive final stage of obligations incurred. It must be recorded regardless of whether the preceding steps of ordering (undelivered order) and delivery (unpaid delivered orders) were recorded DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Funds _Control _Budgetary _Acctg _Record _Commitments _Obligations _Expenditures _004
    		 The system must value non-cash assets promptly, once acquired by or taken into possession by the DoD, and subjected to financial accounting control. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Post to General Ledger

    		•
    Funds _Control _Budgetary _Acctg _Record _Commitments _Obligations _Expenditures _005
    		 The system must value non-cash assets promptly, once acquired by or taken into possession by the DoD, and subjected to financial accounting control. DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Manage Financial Management Policy

    		•
    Funds _Control _Budgetary _Acctg _Record _Commitments _Obligations _Expenditures _006
    		 The system must be capable of supporting commitment accounting for the procurement appropriation accounts; military construction appropriation accounts; and the research, development, test and evaluation appropriation accounts. However, commitments need not be recorded for small purchases if, in the aggregate, they are not significant in the management of funds. Commitment accounting is not required for the operation and maintenance appropriation accounts, revolving fund accounts, or the military personnel appropriation accounts, but may be used if cost effective. DFMIR Mandatory FM
  • Manage Execution Fund Account

    		•
    Funds _Controls _Budgetary _Accoouting _Fund _Analysis _001
    		 The system must enable the DoD Component to identify quickly the basic categories of funds involved, along with the related obligation and expenditure rates, and provide for ensuring fund availability prior to awarding financial assistance and obligating funds. DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Perform Cost Analysis

  • Post to General Ledger

  • Record Loans and Grants

    		•
    Funds _Controls _Budgetary _Accoouting _Fund _Analysis _002
    		 The accounting system shall provide NAFI organizations the capability for Accrual Basis of Accounting. NAFI organizations use the double entry accrual basis of accounting. Accrual accounting contributes to effective financial control over resources and cost of operations and is essential in developing adequate revenue and cost information. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Funds _Controls _Budgetary _Accounting _Fund _Analysis _004
    		 The system must allow capability for accounting for expenditures applicable to canceled appropriations. The status of direct program obligated and unobligated balances and reimbursable program obligated balances, even in an account which has been closed, must be continuously maintained. DFMIR Mandatory FM
  • Manage Execution Fund Account

    		•
    Funds _Controls _Budgetary _Accounting _Fund _Analysis _005
    		 The system must show unexpended appropriations attributable to earmarked funds, if material, separately on the face of the balance sheet and statement of changes in net position (SFFAS 27, "Identifying and Reporting Earmarked Funds"). DFMIR Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    General _Ledger _Maintain _Transaction _Posting _Rules _003
    		 To support the General Ledger process the system must use a four-digit account numbering system. Within the DoD, the USSGL shall be implemented to accomplish internal and external reporting needs. For external reporting, all data must summarize to the four-digit USSGL accounts and standard attributes required by Treasury/FMS for Federal Agencies' Centralized Trial-Balance System (FACTS I and II). DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    General _Ledger _Maintain _Transaction _Posting _Rules _004
    		 To support the general ledger process the system must allow the USSGL to be used regardless of the sources of funds. Fund identification of financial resources shall be maintained in order to (1) disclose compliance with financial authorizations and (2) prepare reports on the status of appropriations and funds for Congress, OMB, and Treasury. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    General _Ledger _Maintain _Transaction _Posting _Rules _005
    		 The system should be capable of committing funds and posting transactions to the standard general ledger (SGL). DFMIR Mandatory FM
  • Manage Liabilities

  • Post to General Ledger

    		•
    General _Ledger _Maintain _Transactions _Posting _Rules _002
    		 To ensure FFMIA compliance, the General Ledger Financial Management Systems shall adhere with :
    A. Federal financial management system requirements as defined by the Financial Systems Integration Office at www.fsio.gov
    B. Federal accounting standards.
    C. The United States Standard General Ledger at the transaction level.    		 DFMIR Mandatory FM
  • Perform Cost Analysis

  • Perform Financial Reporting

  • Perform Programming

    		•
    General _System _Controls _002
    		 All Agencies shall implement and maintain a program to assure that adequate security is provided for all agency information collected, processed, transmitted, stored or disseminated. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _003
    		 Use a disciplined life cycle approach to manage information resources form acquisition to retirement. Every acquisition program shall establish program goals-thresholds and objectives-for the minimum number of cost, schedule, and performance parameters that describe the program over its life cycle. Security policy shall be considered throughout the life cycle of a system from the beginning of concept development, through design, development, operation, and maintenance until replacement or disposal. DFMIR Mandatory MSSM
    WSLM
  • Define Program

  • Develop Program

  • Execute Program

  • Manage and Support System Retirement and Program Closeout

  • Monitor and Support System Deployment

  • Post to General Ledger

    		•
    General _System _Controls _004
    		 Incorporate personal security controls such as: separation of duties, least privilege and individual accountability into the application and application rules as appropriate. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _005
    		 An accounting system shall protect government information commensurate with the risk and magnitude of harm that could result from the loss, misuse, unauthorized access to, or modification of such information. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _006
    		 An automated accounting system shall record, preserve, and make accessible sufficient information to:
    (1) ensure the adequate management and accountability of an agency program, and
    (2) protect the legal and financial rights of the Federal Government.    		 FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _007
    		 An automated accounting shall incorporate records management and archival functions into the design, development, and implementation of the information systems. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _008
    		 An automated accounting shall collect or create only the information necessary for the proper performance of agency functions and which has practical utility. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _009
    		 An automated accounting system must follow the guidelines for Electronic Information Collection.
    Executive agencies under Sections 1703 and 1705 of the Government Paperwork Elimination Act (GPEA), P. L. 105-277, Title XVII are required to provide the:
    (1) option of the electronic maintenance, submission, or disclosure of information, when practicable as a substitute for paper; and
    (2) use and acceptance of electronic signatures, when practicable.
    Agencies will follow the provisions in OMB Memorandum M-00-10, "Procedures and Guidance on Implementing of the Government Paperwork Elimination Act.    		 FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _010
    		 An automated accounting system must ensure that records management programs provide adequate and proper documentation of agency financial activities. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _011
    		 An automated accounting system shall limit the sharing of information that identifies individuals or contains proprietary information to that which is legally authorized, and impose appropriate conditions on use where a continuing obligation to ensure the confidentiality of the information exists. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _013
    		 Agencies will limit collection of information, which identifies individuals to that which is legally authorized and necessary for the proper performance of agency functions. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _014
    		 Appropriate administrative, physical, and technical safeguards must be built into an existing accounting system and all new applications. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _015
    		 Information Sharing. Ensure that information shared from the application is protected appropriately, comparable to the protection provided when information is within the application. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    General _System _Controls _016
    		 To add value to the User Interfaces functionality, the Core financial system should support integration with other common desktop applications (e.g., word processing, spreadsheets, data management) FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    General _System _Controls _017
    		 To add value to the Workflow/Messaging functionality, the Core financial system should deliver a business process modeling capability. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    General _System _Controls _018
    		 To add value to the Workflow/Messaging functionality, the Core financial system should ensure the delivered system complies with the current Workflow Management Coalition (WFMC) Workflow Standard - Interoperability. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    General _System _Controls _019
    		 To add value to the Workflow/Messaging functionality, the Core financial system should generate auditable records of changes made to the workflow approval routing design. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    General _System _Controls _020
    		 To meet User Interfaces requirements, the Core financial system must comply with Section 508 of the Rehabilitation Act, as detailed in 36 CFR 1194, Subpart B. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    General _System _Controls _021
    		 To meet Workflow/Messaging requirements, the Core financial system must deliver the capability to generate user alerts based on agency defined thresholds (i.e., trigger events). For example, electronically warn a budget officer when available funds reach 50% of the allotment. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    General _System _Controls _022
    		 To meet Workflow/Messaging requirements, the Core financial system must deliver the capability to generate workflow event-based user alerts. For example, at the point an emergency travel voucher is approved, electronically notify the affected traveler. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    General _System _Controls _023
    		 To meet Workflow/Messaging requirements, the Core financial system must deliver the capability to route action requests/status messages internally to individuals, groups or external trading partners. Supported communications channels must include agency e-mail, Blackberry, internal application messaging. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Generate _Bills _And _Statements _001
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to calculate billing amounts and generate bills to customers based on reimbursable agreement billing terms, such as:
    • Percentage of work completed
    • Accrued expenditures
    • Actual costs incurred (direct and indirect using data from the cost management system).
    Include the following information on the bills:
    • Customer name
    • Customer address
    • Customer contact name
    • Agency contact name, office, address and telephone number; and
    • Date due.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _002
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to generate bills in hard-copy format, including Standard Forms 1080 and 1081 and capture a unique bill number and a bill date on system-generated bills. Allow for customized text and descriptive information in generating billing documents. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _003
    		 To support the Receivable Management Process, the Revenue System must provide the capability to support bills and collections between Federal agencies through the use of electronic systems such as IPAC. Provide supporting data to agencies billed which can be used to verify the charges. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _004
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to capture information from manually prepared bills. Update receivable document (e.g., change status of receivable from unbilled to billed) with manual bill information. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _005
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to derive the bill date from the system date and allow for override. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _006
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to generate Customer Account Statements. Parameters include customer type, customer ID number, customer name, and time period (month, quarter, year-to-date). Result is a statement for each customer that includes:
    • Statement date
    • Customer ID number
    • Customer name
    • Customer address
    • Customer contact name
    • Agency name
    • Agency contact name
    • Agency contact phone number
    • Agency contact email address
    • Balance brought forward
    • Receivables established (including due dates)
    • Interest
    • Penalties
    • Administrative costs
    • Adjustments made
    • Collections received (identify principal, interest, penalties, and administrative charges separately to indicate how collections were applied)
    • Outstanding receivable balance.
    Provide agency the option to generate customer statements in Excel format.    		 FFMIA Mandatory FM
  • Manage Receivables

  • Perform Financial Reporting

    		•
    Generate _Bills _And _Statements _007
    		 To support the Debt Management process, the Core financial system must provide automated functionality to generate dunning notices on overdue receivables at frequencies specified by the agency, including on-demand, and by agency-defined parameters, including customer type. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _008
    		 To support the Debt Management process, the Core financial system must provide automated functionality to customize text used on dunning notices based on receivable age categories and customer types. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _009
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to customize the text and data elements to be displayed on system-generated bills, by customer type, receivable type, or billing method. For example, an IPAC bill for the sale of goods and services would need to contain different supporting text than a bill to an employee for an overpayment. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _010
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality consolidate multiple receivables for a customer onto one bill retaining identification of each receivable separately within the bill. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _011
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to capture the original baseline receivable date on receivables converted from legacy systems, in order to properly age the receivable. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _012
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to generate bills to non-reimbursable customers based on receivables recorded. Include the following information on the bills:
    • Customer name
    • Customer address
    • Customer contact name
    • Agency contact name, office, address and telephone number
    • Date due.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _013
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to monitor billing limits on a reimbursable agreement. Reject, warn or inform the agency when limit is exceeded. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _014
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to generate bills based on pre-defined fee schedules or payment schedules. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _015
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to generate bills to third party payers as responsible debtors. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _016
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to include advances and prior collections received on bills. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _017
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to list principal, interest, penalties, and administrative charges separately on a bill and provide a description of each. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _018
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to update receivable status from unbilled to billed when bills are generated. Associate the receivable with the bill number and bill date. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _019
    		 To support the Receivables and Billing process, the Core financial system must provide automated functionality to re-establish a receivable when a check collection is cancelled due to insufficient funds or a when a chargeback is recorded. Capture the original baseline receivable date and update receivable status from billed to unbilled. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _020
    		 To support the Receivable Management Process, the Revenue System must provide the capability to identify multiple types of bills (e.g., overpayments, user fee based) and the supporting data used to verify the specific charges. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _021
    		 To support the Bill Generation function, the Revenue System must provide the capability to generate bills to customers based on accounts receivable calculation, event and time period, and type of claim. Bases used for billing may include:
    • Percentage of reimbursable obligations, accrued expenditures or costs;
    • Fee schedules for goods or services provided; and
    • Payment schedules or other agreements with other entities.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _022
    		 To support the Bill Generation function, the Revenue System must provide the capability to automatically calculate additional customer charges (e.g., interest) using user-defined criteria and automatically generate separate line item to reflect charges on the bill. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _023
    		 To support the Bill Generation function, the Revenue System must provide the capability to support bills between business partners and provide supporting data to agencies billed which can be used to verify the charges. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _024
    		 To support the Bill Generation function, the Revenue System must provide the capability to reverse a bill issued non-IPAC, and reissue the bill via IPAC and vice versa. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _025
    		 To support the Bill Generation function, the Revenue System must provide the capability to generate bills prepared manually and allow transactions to be entered onto bill by authorized personnel. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _026
    		 To support the Bill Generation function, the Revenue System must provide the capability to allow adjustments to billing data prior to billing. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _027
    		 To support the Bill Generation function, the Revenue System must provide the capability to store billing supporting information. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _028
    		 To support the Bill Generation function, the Revenue System must provide the capability to perform on-line "drill downs" from general ledger summary balances to detail transactions and referenced documents. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Generate _Bills _And _Statements _029
    		 To support the Bill Generation function, the Revenue System must provide the capability to issue credit bills when merchandise is returned. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _030
    		 To support the Bill Generation function, the Revenue System must provide the capability to maintain, on-line, all activity related to the customer including date of last update and last date customer contact made, at document level. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _031
    		 To support the Bill Generation function, the Revenue System must provide the capability to generate recurring billings with pre-defined customer and amount information. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _032
    		 To support the Bill Generation function, the Revenue System should provide the capability to sort and summarize billing line item information, using user-defined criteria. FFMIA Value Added FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _033
    		 To support the Bill Generation function, the Revenue System should provide the capability to allow customers to access their bills via the Internet. FFMIA Value Added FM
  • Manage Receivables

    		•
    Generate _Bills _And _Statements _034
    		 To support the Bill Generation function, the Revenue System should provide the capability to produce billing statements with tear-off portion, Magnetic Ink Character Recognition (MICR)-encoded to facilitate a lockbox operation. FFMIA Value Added FM
  • Manage Receivables

    		•
    Grant _Closeout _001
    		 To support the Financial Status Report (FSR) Closing Process the system must ensure that:
    - the amount reported as expense agrees with the cash disbursed
    - any unobligated balances are deobligated in the accounting system
    - a closing transaction is recorded/issued to close out the grant in the accounting system
    - procedures are established to identify grantees who are delinquent in submitting final reports    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Closeout _002
    		 To support the Federal Cash Transaction Report (FCTR) Process the system must:
    - monitor accounts that have expired grants and have not been reported closed by the recipient
    - track open grants funded from appropriations that are expiring within the next 12 months    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Closeout _003
    		 To support the Post Closing Collections Process the system must have accounting procedures to collect receivables and liquidate payables due after the close out of the grant. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Closeout _004
    		 To support the Reconciliation Process the system must maintain sufficient information to reconcile with the agency’s core financial system. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Commitments _001
    		 The system should support the process of initiating commitment requests including the following data elements:
    - commitment request identifier
    - requisition date
    - corresponding proposal identifier
    - funding dollar amount
    - fund code(s)/appropriation code(s)
    - accounting code
    - budget year(s) of funding
    - name of the individual initiating the commitment
    - object classification
    - catalog of federal domestic assistance (CFDA) number    		 FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Grant _Commitments _002
    		 The system should support the ability to route the commitment request to the Approving Official(s). FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Grant _Commitments _003
    		 The system should support the ability to review approved commitment requests against edits such as:
    - verify authority of approving officials
    - validate commitment data input by requestor
    - verify accounting code(s)
    - verify funds availability
    - provide controls to prevent processing a duplicate document.    		 FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Grant _Commitments _004
    		 The system should be capable of committing funds and posting transactions to the standard general ledger (SGL). FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Grant _Commitments _005
    		 The system should support notifying the procurement/grants office to start negotiation of grant with potential grantee. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Grant _Commitments _006
    		 The system should support the decision to fund a grant, which occurs after the proposal application process (involving application receipt, review, and selection) has been completed. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Grant _Cost _Accruals _001
    		 The system must maintain various grant accrual data such as:
    - internal historical financial data
    - criteria/structure of agency programs
    - relevant external information on the timing and nature of recipients' cash flows    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Cost _Accruals _002
    		 The system must maintain the amounts disbursed to grantees during each year and the amounts of expenses reported by the grantee. Other data such as grant award amounts and remittances should be included in the information database. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Cost _Accruals _003
    		 The system must either have a format structured to facilitate accrual accounting or provide an alternate process that will calculate an accrual estimate. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Cost _Accruals _004
    		 To support the grant accrual process the system must have the ability to review electronic files of grant and grantee records including program and financial files and select and retrieve specific items from these files and compare that data to data stored in other programs. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Cost _Accruals _005
    		 To support the grant accrual process the system must make the following data available for selection during the AP accrual process: the grantee’s identification number, types of grants received, grant numbers, dollar amounts, time periods, grantee’s financial history by fiscal quarters, and other data considered pertinent to the Agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Cost _Accruals _006
    		 To support the grant accrual process the system must have the capability to recognize liabilities for any unpaid amounts due at a specific point in time; e.g., the end of a month, quarter or fiscal year. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Cost _Accruals _007
    		 To support the grant accrual process the system must produce the information necessary to reasonably estimate the amount of funds listed as an advance to grantees which should be expensed and the amount of unreported grantee expenses to record as a liability at the end of a fiscal period. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Cost _Accruals _008
    		 To support the grant accrual process the system must use the Standard General Ledger (SGL) accounts at the transaction-level. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Decommitments _001
    		 The system should support the initiation of decommitment requests. The request should be automatically transmitted to the proper financial official(s). The system should also be capable of maintaining organization specific budgetary and program data regarding request. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Grant _Decommitments _002
    		 The system should be able to process approved decommitments through a series of edit checks such as: (1) verify authority of Approving Official(s) (2) validate data input by requestor, CFDA Number. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Grant _Decommitments _003
    		 The system should be able to decommit funds and post the transaction to the standard general ledger. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Grant _Decommitments _004
    		 The system should support notifying program office staff of decommitments processed. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Grant _Decommitments _005
    		 The system should support conversion of outstanding commitments to valid obligations or their decommitment before the expiration date of the funds committed. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Grant _Financial _Reports _001
    		 The system must be able to receive financial reports electronically that will feed automatically into the grants financial report process. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Financial _Reports _002
    		 The system must be able to review reports and verify for:
    - completeness
    - mathematical correctness
    - validity of information such as grant numbers and award numbers
    - proper certification
    - assurance that amounts reported as expenditures do not exceed the balance of funds available
    - provide controls to prevent processing duplicate reports
    - reports failing the edit process are returned to the grantee.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Financial _Reports _003
    		 The system must be capable of preparing specific transactions relating to the expenditure of funds. These transactions must be posted to the Standard General Ledger. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Financial _Reports _004
    		 The system must maintain sufficient and appropriate information for reconciliation with the agency's Core Financial System. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Financial _Reports _005
    		 The system must support the initiation of the financial report process by providing the ability to:
    - review electronic files of the grant and grantee
    - select and review specific items (data) from these files
    - compare the selected data to data previously stored in the FRP    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Financial _Reports _006
    		 The system must be capable of updating the FRP file. Data should include the grantee's identification number, types of grants received, grant identifying number, dollar amounts, time period of performance, grantee's financial history by grant, and other data considered important by the granting agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _General _System _Requirements _001
    		 The system must provide flexibility in accepting data input from multiple media so that it can recognize the unique data input requirements of interface systems. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _General _System _Requirements _002
    		 The system must subject all transactions from interfacing systems to the grant financial system edits and validation. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _General _System _Requirements _003
    		 The system must provide the capability to customize data input, processing rules, and edit criteria. It must also provide flexibility in defining internal operational procedures and in supporting agency requirements. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _General _System _Requirements _004
    		 The system must provide the capability to identify and process information from other systems that enter and update the standard grant financial system. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _General _System _Requirements _005
    		 The system must provide the capability to allow users to customize output for reporting and providing interfaces to other systems necessary to meet agency requirements for external processing (e.g., general ledger posting, budget formulation, budget reconciliation and budget execution). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _General _System _Requirements _006
    		 The system must capture the transaction dates in order to ensure compliance with the Cash Management Improvement Act. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _General _System _Requirements _007
    		 The system must capture information to comply with reporting and referral requirements of the Debt Collection Improvement Act of 1996. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _General _System _Requirements _008
    		 The system must capture information necessary to report on property, plant, and equipment in the hands of grantees as required by Statement of Federal Financial Accounting Standards No. 6 (SFFAS No. 6) Accounting for Property, Plant and Equipment. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _General _System _Requirements _009
    		 The system must capture financial information necessary to comply with OMB Circular A-110 Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations (11/19/93, amended 9/30/99). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Interest _Collections _001
    		 The system must support interest earned on advances of Federal funds by state agencies, instrumentalities, and fiscal agents as governed by the Cash Management Improvement Act (CMIA) of 1996. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Interest _Collections _002
    		 The system must support interest earned on Federal advances by other grantee organizations as governed by OMB Circular A-110, Grants Management Common Rule, or program regulations as applicable. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Obligations _001
    		 The system must be able to record obligations of funds; maintain chronological order of commitments, obligations, and payments; and cite multiple appropriations or other funding sources. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Obligations _002
    		 The system must be able to capture data elements such as:
    - Grant Number- Grantee or Recipient Name
    - Grantee Identifier
    - Grant Purpose
    - Dollar Amount
    - Accounting Classification Data
    - Tax Payer Identification
    - CFDA Number.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Obligations _003
    		 The system must allow for transactions to be posted to the standard general ledger (SGL). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Obligations _004
    		 The system must support the preparation of a grant agreement document; its review and approval or rejection by the applicant and the Obligating official; and provide for approval or disapproval of obligations. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Obligations _005
    		 The system must support the processing of approved obligations through the following edit checks:
    - verify authority of obligating officials
    -validate Grant obligation against edits in The Core Financial System
    - verify funds availability
    - validate input data, including the CFDA number
    - provide controls to prevent a duplicate obligation    		 FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Manage Receivables

  • Record Loans and Grants

    		•
    Grant _Payments _001
    		 The system must have the ability to perform edit checks on payment request for missing data elements, clerical errors, and internal logic. The system must also have the ability to perform non-routine edit checks installed by the Federal awarding agency such as:
    - verification whether the grantee is delinquent in submitting financial reports
    - verification of funds availability
    - controls to prevent processing a duplicate payment.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Payments _002
    		 The system must be able to flag a grantee's account if the grantee is subject to sanctions requiring the withholding of payments. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Payments _003
    		 The system must be able to support the disbursement of funds to the grantee's financial institution in addition to posting the transaction to the Standard General Ledger. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Payments _004
    		 The system must be capable of recording the receipt of payment requests from grantees. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Payments _005
    		 The system must support optional data elements in payment request such as:
    - Grantee Name and Identifier
    - Amounts Requested
    - Grantee Official Authorized to Submit Request
    - Authorized Grantee's Information
    - Amount of Funds Authorized
    - Amount Approved
    - Amount Disallowed
    - Program Funding Codes
    - Appropriation Code(s).    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Grant _Payments _006
    		 The system must have the ability to support the review of payment requests. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guarantee _Origination _001
    		 A guaranteed loan system must record the cohort and risk category, as defined in OMB Circular A-34, associated with the guaranteed loan. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guarantee _Origination _002
    		 A guaranteed loan system must assign a unique account number to the guaranteed loan that remains unchanged throughout the life of the guarantee. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guarantee _Origination _003
    		 A guaranteed loan system must generate a guarantee endorsement to confirm that the loan is guaranteed and transmit it to the lender (electronically where possible). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guarantee _Origination _004
    		 A guaranteed loan system must calculate and record the guarantee origination fee in accordance with the terms and conditions of the guarantee agreement. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guarantee _Origination _005
    		 A guaranteed loan system should transmit the origination fee invoice to the lender. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Guarantee _Origination _006
    		 A guaranteed loan system must record collections of origination fees received. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guarantee _Origination _007
    		 A guaranteed loan system must provide an automated interface with the Core Financial System to record the guaranteed loan commitment, the obligation for the related subsidy, and the origination fee, receivable, and collection. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guarantee _Origination _008
    		 A guaranteed loan system should provide the capability to receive electronic transmission of disbursement data by the lender. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Guarantee _Origination _009
    		 A guaranteed loan system must have the capability to record information on loan disbursements by the lender, including amounts and applicable Treasury interest rates, to support interest computations and subsidy re-estimates, unless specifically excluded by program requirements. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guarantee _Origination _010
    		 A guaranteed loan system must provide an automated interface with the Core Financial System to record the outlay of subsidy from the program account. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guarantee _Origination _011
    		 A guaranteed loan system should provide the capability for reporting loan-closing information. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _001
    		 A system must record as a liability the present value of estimated net cash outflows of the outstanding Post- 1991 guaranteed loans. Disclosure is made of the face value of loans outstanding and the amount guaranteed. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _002
    		 A system must record a subsidy expense for Post-1991 guaranteed loans disbursed during a fiscal year. The amount of the subsidy expense equals the present value of estimated cash outflows over the life of the loans minus the present value of estimated cash inflows, discounted at the interest rate of marketable Treasury securities with a similar maturity term, applicable to the period during which the loans are disbursed. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _003
    		 A system must record the components of the subsidy expense of new loan guarantees separately among interest subsidy costs, default costs, fees and other collections, and other subsidy costs for the fiscal year during which new guaranteed loans are disbursed. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _004
    		 A system must record default costs for loan guarantees that result from any anticipated deviation, other than prepayments, by the borrowers from the payment schedule in the loan contracts. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _005
    		 A system must accrue and compound interest on loan guarantee liabilities at the interest rate that was originally used to calculate the present value of the loan guarantee liabilities when the guaranteed loans were disbursed. The accrued interest is recorded as interest expense. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _006
    		 A system must compute a re-estimate of the subsidy cost allowance for loan guarantee liabilities each year as of the date of the financial statements. This includes interest rate re-estimates and technical/default re-estimates and must take into account all factors that may have affected the estimate of each component of the cash flow, including prepayments, defaults, delinquencies, and recoveries. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _007
    		 A system must record any increase or decrease in the subsidy cost allowance or the loan guarantee liability resulting from the re-estimates as a subsidy expense (or a reduction in subsidy expense). The expense must be recorded for the current reporting period. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _008
    		 A system must record interest accrued on the liability of loan guarantees as interest expense. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _009
    		 A system must record costs for administering credit activities, such as salaries, legal fees, and office costs, that are for credit policy evaluation, loan and loan guarantee origination, closing, servicing, monitoring, maintaining accounting and computer systems; and other credit administrative purposes, as administrative expense. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _010
    		 A system must record losses and liabilities for loan guarantees committed before October 1, 1992, when it is more likely than not that the loan guarantee will require a future cash outflow to pay default claims. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _012
    		 A guaranteed loan system must record modification costs as an expense when loan guarantees are modified. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _013
    		 A guaranteed loan system must record any difference between the change in liability and the cost of modification of loan guarantees as a gain or loss. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _014
    		 A guaranteed loan system must record, for post-1991 loan guarantees, the modification adjustment transfer paid or received to offset the gain or loss as a financing source. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _015
    		 A guaranteed loan system must, for loan sales with recourse, record estimated potential losses under guarantee obligations (liabilities) at their present value. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _016
    		 A guaranteed loan system must record property transferred from borrowers to a federal credit program, through foreclosure or other means, in partial or full settlement as compensation for losses that the government sustained under post-1991 loan guarantees. The foreclosed property is an asset recorded at the present value of estimated future net cash inflows discounted at the original discount rate. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _017
    		 A guaranteed loan system must recognize acquired loans, through foreclosure, at the present value of their estimated net cash inflows from selling the loans or from collecting payments from the borrowers, discounted at the original discount rate. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _018
    		 A system must record assets acquired, in full or partial settlement of Post-1991 guaranteed loans, at the present value of the government's claim against the borrowers is reduced by the amount settled as a result of the foreclosure. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _019
    		 The system must recognize negative subsidies, when the guaranteed loan is estimated to make a profit apart from administrative costs, as a direct reduction in expense, not as revenue, gain or other financing source. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _020
    		 A system must record the interest subsidy costs of loan guarantees which equals the present value of estimated interest supplement payments. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _021
    		 A system must record the fees and other collections for a loan guarantee. These costs are recognized as a deduction for subsidy costs. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _022
    		 A system must record the Other subsidy costs for a loan guarantee. These costs consist of cash flows that are not included in calculating the interest or default subsidy costs, or in fees and other collections. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _023
    		 An automated system must estimate default costs by: (a) loan performance experience; (b) current and forecasted international, national, or regional economic conditions that may affect the performance of the loans; (c) financial and other relevant characteristics of borrowers; (d) the value of collateral to loan balance; (e) changes in recoverable value of collateral; and (f) newly developed events that would affect the performance of the loan. Improvements in methods to re-estimate defaults also are considered. FFMIA Mandatory FM
  • Manage Receivables

  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _024
    		 A system must use a systematic methodology, such as an econometric model, to project default costs of each risk category. If individual accounts with significant amounts carry a high weight in risk exposure, an analysis of the individual accounts is warranted in making the default cost estimate for that category. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _025
    		 A system must change the existing book value of the liability of modified post-1991 loan guarantees to an amount equal to the present value of net cash outflows projected under the modified terms from the time of modification to the maturity of those loans, discounted at the original discount rate (the rate that originally is used to calculate the present value of the liability when the guaranteed loans were disbursed). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _026
    		 A system must modify pre-1992 loan guarantees directly. The modified loan guarantee is transferred to a financing account and the existing book value of the liability of the modified loan guarantees is changed to an amount equal to its post modification liability. Any subsequent modification is treated as a modification of a post-1991 loan guarantee. When a pre-1992 loan guarantee is indirectly modified, that loan guarantee is kept in a liquidating account. The liability of such a loan guarantee is reassessed and adjusted to reflect any change in the liability resulting from the modification. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _028
    		 If a legitimate claim exists by a third party or by the borrower to a part of the recognized value of the foreclosed assets, the direct loan system must recognize the present value of the estimated claim as a special contra valuation allowance. DFMIR Mandatory FM
  • Manage Receivables

  • Perform Programming

  • Post to General Ledger

  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _029
    		 Related to credit programs, the system should contain the functionality to enable the fixing of responsibility for an obligation or expenditure exceeding the categories specified. DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _030
    		 The direct loan system shall record an obligation of subsidy, in the program account, when a binding contract has been signed, in accordance with the provisions of OMB Circular A-11, “Federal Credit Programs.” DFMIR Mandatory FM
  • Manage Collections

  • Manage Execution Fund Account

  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _032
    		 Related to credit programs, the system should have the functionality to restrict both obligations and expenditures from each program to the lesser of:
    1. The amounts available for administrative expenses, direct loan subsidies, direct loan levels, guaranteed loan levels, and any limitations specified in law; or
    2. the amounts apportioned for the amounts specified.    		 DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Manage Liabilities

  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _033
    		 Related to credit programs, the system should contain the functionality to simultaneously determine, at the obligation stage for direct loans and at the commitment stage for guaranteed loans, whether sufficient budget authority for the subsidy exists in the program account and whether a sufficient unused loan level limit exists in the financing account. The system for calculating obligations also must be capable of changing the subsidy calculation when the Department of the Treasury changes interest rates. (Rate changes do not affect obligated but undisbursed loans in the case of direct loans and committed but undisbursed loans in the case of guaranteed loans.) DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Manage Receivables

  • Record Loans and Grants

    		•
    Guaranteed _Loan _Accounting _Requirements _034
    		 The direct loan system shall record an obligation of subsidy, in the program account, when a binding contract has been signed, in accordance with the provisions of OMB Circular A-11, “Federal Credit Programs.” DFMIR Mandatory FM
  • Post to General Ledger

  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _001
    		 A guaranteed loan system must identify delinquent commercial and consumer accounts for reporting to credit bureaus (preferably by electronic interface) by comparing reporting criteria to delinquent loan data. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _002
    		 A guaranteed loan system must calculate outstanding balances, including interest, penalties, and administrative charges and include this information in credit bureau records. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _003
    		 A guaranteed loan system must generate (or include in demand letters) a notice to inform the borrower of the referral of a delinquent debt to a credit bureau, in accordance with regulations. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _004
    		 A guaranteed loan system should maintain a record of each account reported to credit bureaus to allow tracking of referred accounts. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _005
    		 A guaranteed loan system should prepare data on appropriate medium, on a monthly basis, of delinquent debtors to be included in the CAIVRS database. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _006
    		 A guaranteed loan system must generate and transmit dunning letters to debtors with past-due loan accounts. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _007
    		 A guaranteed loan system must identify debtors who do not respond to dunning letters within a specified time period. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _008
    		 A guaranteed loan system must track demand letters and borrower responses in order to document borrower due process notification (and borrower willingness and ability to repay debt). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _009
    		 A guaranteed loan system must track and document debtor appeals received in response to demands for payment. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _010
    		 A guaranteed loan system must have the capability to provide automated support to the collection process. Support could be provided for activities such as contacting a delinquent borrower by phone; documenting contacts with a debtor and the results; documenting installment payments, rescheduling agreements, and debt compromise; generating management reports; and tracking the performance of individual agency collectors. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _011
    		 A guaranteed loan system must identify accounts eligible for referral to the Treasury Offset Program (TOP). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _012
    		 A guaranteed loan system must generate written notification to the borrower that includes the following:
    - the nature and the amount of the debt,
    - the intention of the agency to collect the debt through administrative offset,
    - an explanation of the rights of the debtor,
    - an offer to provide the debtor an opportunity to inspect and copy the records of the agency with respect to the debt,
    -and an offer to enter into a written repayment with the agency.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _013
    		 A guaranteed loan system must identify, at the end of the notification period, the debtors that remain delinquent and are eligible for referral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _014
    		 A guaranteed loan system must generate written notices informing the borrower of the agency's intention to initiate proceedings to collect the debt through deduction from pay, the nature and amount of the debt to be collected, and the debtors rights. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _015
    		 A guaranteed loan system must update the information store to reflect TOP status. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _016
    		 A guaranteed loan system must apply collections received through the TOP process to debtor accounts in accordance with applicable payments application rules. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _017
    		 A guaranteed loan system must interface with the Core Financial System to record receipts remitted to the agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _018
    		 A guaranteed loan system must compare delinquent account data to agency's program collection referral criteria to select delinquent loan accounts for referral to collection agencies. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _019
    		 A guaranteed loan system must sort and group delinquent loan accounts based on type of debt (consumer or commercial), age of debt, and location of debtor. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _020
    		 A guaranteed loan system must calculate outstanding interest, penalties, and administrative charges for each delinquent loan account to be referred. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _021
    		 A guaranteed loan system must assign selected delinquent loan account groupings to appropriate collection agencies based on collection agency selection criteria for agency programs. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _022
    		 A guaranteed loan system must document that the delinquent account has been referred to a collection agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _023
    		 A guaranteed loan system must generate and receive electronic transmissions of account balance data and status updates to and from collection agencies. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _024
    		 A guaranteed loan system must record receipts remitted to the collection agency and forwarded to the agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _025
    		 A guaranteed loan system must update the acquired loan information store to reflect receipts, adjustments, and other status changes, including rescheduling, compromise, and other resolution decisions. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _026
    		 A guaranteed loan system must accept and match collection agency invoices with agency records. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _027
    		 A guaranteed loan system must request, reconcile, and record returned accounts from collection agencies. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _028
    		 A guaranteed loan system must interface with the Core Financial System to record collections processed through collection agencies. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _029
    		 A guaranteed loan system must compare delinquent loan account information against the agency's litigation referral criteria to identify delinquent loan accounts eligible for referral. Support identification of accounts to be referred to counsel for filing of proof of claim based on documentation that a debtor has declared bankruptcy. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _030
    		 A guaranteed loan system must provide an electronic interface with credit bureaus to obtain credit bureau reports that will enable assessment of the debtor's ability to repay before a claim is referred to legal counsel. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _031
    		 A guaranteed loan system must calculate the outstanding balance, including principal, interest penalties, and administrative charges, for each delinquent loan account to be referred to legal counsel. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _032
    		 A guaranteed loan system must generate the Claims Collection Litigation Report (CCLR). The CCLR is used to capture collection actions and current debtor information and transmit this information to DOJ. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _033
    		 A guaranteed loan system must receive electronic transmissions of account data and status updates to and from DOJ's Central Intake Facility or the agency's Office of General Counsel's (OGC) automated system for referrals. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _034
    		 A guaranteed loan system must update the loan status to reflect referral for litigation so that the loan can be excluded from other collection actions and to alert the agency to obtain approval from counsel before accepting voluntary debtor payment. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _035
    		 A guaranteed loan system must track filing of pleadings and other motions, including proofs of claims in bankruptcy to ensure swift legal action and to monitor litigation activity. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _036
    		 A guaranteed loan system must match agency litigation referrals with DOJ listing of agency litigation referrals. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _037
    		 A guaranteed loan system must record and track recovery of judgment decisions. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _038
    		 A guaranteed loan system must update the loan information store to reflect receipts and adjustments. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _039
    		 A guaranteed loan system must interface with the Core Financial System to record any collections resulting from litigation. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _040
    		 A guaranteed loan system must offset delinquent debts internally before referral to TOP, where applicable. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _041
    		 A guaranteed loan system must transmit to TOP eligible new debts, and increase, decrease, or delete previously reported debts. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _042
    		 A guaranteed loan system must record offset fees in accordance with agency program requirements. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _043
    		 A guaranteed loan system must update the Core Financial System to record collections from TOP. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _044
    		 A guaranteed loan system must process agency refunds given to borrowers erroneously and offset and transmit this information to Treasury in a timely manner. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _045
    		 A guaranteed loan system must record refunds given by Treasury and adjust the loan information store accordingly. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _046
    		 A guaranteed loan system must document that the wage garnishment order was sent to the employer. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _047
    		 A guaranteed loan system must provide ad hoc reporting capability needed to monitor the amount recovered through nonfederal wage garnishment. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _048
    		 A guaranteed loan system must document that agency provided debtors a hearing, when requested. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _049
    		 A guaranteed loan system must apply collections received through wage garnishment according to agency application rules. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _050
    		 The system should identify delinquent commercial and consumer accounts for reporting to CAIVRS by comparing reporting criteria to delinquent loan data. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _051
    		 The system should generate (or include in demand letters) a notice to inform the borrower of the referral of a delinquent debt to CAIVRS in accordance with regulations. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _052
    		 A guaranteed loan system must generate payment to the collection agency for services rendered through the core financial system. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _053
    		 A guaranteed loan system must have the capability to compare delinquent loan account information to agency program write-off criteria to select delinquent loan accounts for possible loan write-off. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _054
    		 A guaranteed loan system must have the capability to classify debtors based on financial profile and ability to repay. Indicators of the financial well being of a debtor include debtor financial statements, credit bureau reports, and payment receipt history. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _055
    		 A guaranteed loan system must have the capability to produce a CCLR for each loan account to be referred to agency counsel or the (DOJ) for approval of termination of collection action. The system must update the loan status to reflect the referral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _056
    		 A guaranteed loan system must have the capability to update the loan information store to reflect approval or disapproval by agency counsel or the DOJ for termination of collection action. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _057
    		 A guaranteed loan system must have the capability to update the loan information store and provide an automated interface with the Core Financial System to record the write-off of the receivable. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _058
    		 A guaranteed loan system must have the capability to maintain a suspense file of inactive (written-off) loan accounts. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _059
    		 A guaranteed loan system must have the capability to reactivate written-off loan accounts at a system user's request if the debtor's financial status or the account status changes. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _060
    		 A guaranteed loan system must have the capability to compare loan account data to agency closeout criteria to identify debtor accounts eligible for closeout and 1099-C reporting. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _061
    		 A guaranteed loan system must have the capability to prepare and send a Form 1099-C to the IRS if the debtor has not responded within the required time period. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _062
    		 A guaranteed loan system must have the capability to update the loan information store to reflect receipts, adjustments, and other status changes, including rescheduling, compromise, and other resolution decisions. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _063
    		 A guaranteed loan system must have the capability to retain electronic summary records of closeout account activity for a period of five years for use in agency screening of new loan applications. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Delinquent _Debt _Collection _Actions _064
    		 A guaranteed loan system must have the capability to provide at least the following types of management information: detailed transaction history, standard management control/activity, exceptions, trend analysis/performance, and collection contractor compensation. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _Collateral _Liquidation _001
    		 A guaranteed loan system must generate payments to property management contractors for services rendered. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _Collateral _Liquidation _002
    		 A guaranteed loan system must track, record, and classify operations and maintenance expenses related to the acquired collateral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _Collateral _Liquidation _003
    		 A guaranteed loan system must document rental income and other collections related to the acquired collateral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _Collateral _Liquidation _004
    		 A guaranteed loan system must post the expenses and income to the Core Financial System through an automated interface. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _Collateral _Liquidation _005
    		 A guaranteed loan system must update the acquired loan information store to record receipts resulting from the liquidation of acquired collateral and disposition of the collateral. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _Collateral _Liquidation _006
    		 A guaranteed loan system must identify any deficiency balances remaining for the loan after collateral liquidation for further collection activities. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _Collateral _Liquidation _007
    		 A guaranteed loan system must provide an automated interface to the Core Financial System and the property management system to record disposal of the property and associated receipts. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _Collateral _Liquidation _008
    		 A guaranteed loan system must provide at the least the following types of management information: guaranteed loan claim activity, summary data of claim losses paid out, detailed transaction history, standard management control/activity, exceptions, portfolio sale historical payments, portfolio sales performance, and collateral management activity and expense. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _On _Collateral _001
    		 A guaranteed loan system must provide information on collateral for use in the foreclosure process. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _On _Collateral _002
    		 A guaranteed loan system must update the acquired loan information store with additional information obtained during the foreclosure preparation process, such as recent appraisal values and property condition. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _On _Collateral _003
    		 A guaranteed loan system must calculate outstanding principal, interest, and penalties, for each loan with collateral to be foreclosed. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _On _Collateral _004
    		 A guaranteed loan system must provide information to generate a foreclosure notice to the borrower. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _On _Collateral _005
    		 A guaranteed loan system must transmit information necessary or the foreclosure to the Department of Justice and/or agency Office of General Counsel, as applicable. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _On _Collateral _006
    		 A guaranteed loan system must record the results of the foreclosure proceedings and title conveyance to the agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _On _Collateral _007
    		 A guaranteed loan system must provide an automated interface of data on acquired collateral to the property management system for management and liquidation of the property. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Foreclosure _On _Collateral _008
    		 A guaranteed loan system must provide an automated interface to the Core Financial System to record the value of the property acquired and to reduce the receivable amount. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _001
    		 A guaranteed loan system must support reevaluation of the modified loans in accordance with OMB Circular A-34 and program policy. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _002
    		 A guaranteed loan system must reflect the modified status of the guaranteed loan. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _003
    		 A guaranteed loan system must establish a new loan account and collateral record for each new debt instrument and assign a unique loan account number to the new account record. Also, it must maintain a link between the new loan account established for the new instrument and the old loan account records. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _004
    		 A guaranteed loan system must perform a funds control check to verify the availability of subsidy through an automated interface with the Core Financial System. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _005
    		 A guaranteed loan system must provide an automated interface with the Core Financial System to record the subsidy changes associated with the guaranteed loan modification. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _006
    		 A guaranteed loan system must compare guaranteed loan data to guaranteed fee criteria to determine which lenders owe guarantee fees. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _007
    		 A guaranteed loan system must compute the amount of the guarantee fee. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _008
    		 A guaranteed loan system must identify lenders with overdue fee payments and calculate penalties on loans for which lenders have not submitted guaranteed fee payments. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _009
    		 A guaranteed loan system must generate invoices, including penalties assessed for late payment, for guarantee fee payments due from lenders (electronically where possible). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _010
    		 A guaranteed loan system must provide an automated interface with the Core Financial System to record the receipt of guarantee fees from lenders. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _011
    		 A guaranteed loan system must identify guaranteed loans requiring interest supplement payments. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _012
    		 A guaranteed loan system must compare current interest rates to the interest rates in the agreement to determine the appropriate levels of interest supplements required. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _013
    		 A guaranteed loan system must recognize the interest supplement payment as an interest subsidy expense and a loan guarantee interest supplement liability. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _014
    		 A guaranteed loan system must provide an automated interface with the Core Financial System to initiate and record disbursements for interest supplement payments. If the guaranteed loan itself handles the payment processing, it must meet the requirements in the Core Financial System Requirements related to payments and send summary data to the Core Financial System. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _015
    		 A guaranteed loan system should capture the estimated useful economic life of the pledged collateral and compare it to the proposed term of the loan. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _016
    		 A guaranteed loan system should document that transactions over a predetermined amount identified by program requirements have a collateral appraisal by a licensed or certified appraiser. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _017
    		 A guaranteed loan system should compute the loan-to-value ratio and flag those loans with a ratio exceeding applicable program requirements. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Maintenance _018
    		 A guaranteed loan system should provide at least the following types of management information: approval and rejection monitoring, override expectations, potential application fraud, approval/rejection statistics, detailed transaction history, median loan-to-value ratio, loan guarantee fee collection, loan guarantee periodic fee collection, and exceptions. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Performance _001
    		 A guaranteed loan system must receive and document loan guarantee information from lenders (electronically where appropriate). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Performance _002
    		 A guaranteed loan system must have the capability to maintain standard information on the history and status of each guaranteed loan (e.g., borrower identification, amount and nature of debt, loan originator, holder, and/or servicer). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Performance _003
    		 A guaranteed loan system must maintain data from the lender, which identifies delinquent accounts and potential defaults. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Performance _004
    		 A guaranteed loan system must accept lender data by cohort and risk category. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Performance _005
    		 A guaranteed loan system must provide agency access to the loan status information. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Performance _006
    		 A guaranteed loan system must compute and maintain program performance information such as:
    - number and dollar value of loans made,
    - average loan size,
    - loans made by geographical region,
    - number and amount of defaulted loan accounts,
    - number and amount of claims paid, and
    - amount of loan write-offs.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Performance _007
    		 A guaranteed loan system must compute and maintain financial measures to help assess the credit soundness of a loan program, such as:
    - overall portfolio risk rate,
    - average loan to value ratio (for collateralized programs),
    - write-offs as a percentage of seriously delinquent acquired loans,
    - net proceeds on real property sold compared to appraised value,
    - loan loss rates,
    - recovery rates, and
    - loan currency rate.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Performance _008
    		 A guaranteed loan system must maintain portfolio data needed to determine the effectiveness of use of agency resources, such as:
    - administrative cost per loan guarantee approved,
    - administrative cost per acquired loan serviced,
    - administrative cost per dollar collected, and
    - time required to process a loan guarantee application.    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Performance _009
    		 A guaranteed loan system must receive and record lender substitution and/or transfer data, i.e., secondary market sales (electronically where possible). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Program _Financing _001
    		 A guaranteed loan system must execute SF-1151's, and also record amounts borrowed from the Treasury to cover shortfalls in subsidy estimates temporarily. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Program _Financing _002
    		 An automated system should track the amount of un-invested funds in the financing account as needed to support interest earnings calculations. FFMIA Mandatory FM
  • Manage Receivables

  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Program _Financing _003
    		 An automated system should compute interest expense on borrowings and interest earnings on un-invested funds. FFMIA Mandatory FM
  • Manage Receivables

  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Program _Financing _004
    		 An automated system should execute and record receipt of interest earnings from the Treasury on un-invested funds using SF-1081's. FFMIA Mandatory FM
  • Manage Receivables

  • Perform Financial Reporting

  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Program _Financing _005
    		 A guaranteed loan system must support the re-estimate of the subsidy cost for each cohort and risk category of loans at the beginning of each fiscal year in accordance with OMB Circular A-34 and SFFAS No. 2. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Program _Financing _006
    		 A guaranteed loan system must have the capability to maintain cash flow data that permits comparison of actual cash flows each year (and new estimates of future cash flows), as well as historical data from prior years to the cash flows used in computing the latest loan subsidy estimate. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Program _Financing _007
    		 A guaranteed loan system must compare the current year re-estimated subsidy cost to prior years re-estimated loan subsidy costs to determine whether subsidy costs for a risk category increased or decreased. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Program _Financing _008
    		 A guaranteed loan system must transfer loan subsidies from those risk categories with an excess of loan subsidies to those risk categories in the same cohort that are deficient in loan subsidies to provide adequate funding for each risk category. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Program _Financing _009
    		 A guaranteed loan system must group those cohorts that need indefinite appropriation loan subsidy funds separately from those cohorts that have excess funds. The system must also support the request for an apportionment and obligation of funds to cover the subsidy increase for those cohorts of loans that have insufficient subsidy of cohorts of loans to the Special Receipt Account. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Program _Financing _010
    		 A guaranteed loan system must execute and record repayment of principal using SF-1151's, and interest to the U.S. Treasury using SF-1081's. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Portfolio _Program _Financing _011
    		 A guaranteed loan system must provide at least the following types of management information: detailed transaction history, profile of guaranteed loan portfolio, and program credit reform status. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Reporting _001
    		 The system must support the disclosure of the nature of the modifications of loan guarantees, the discount rate used in calculating the modification expense, and the basis for recognizing a gain or loss related to the modification, within notes to the financial statements. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Reporting _002
    		 The system shall provide information to support the reconciliation between the beginning and ending balances of the loan guarantee liability, in accordance with the disclosure requirements of SFFAS No. 18, Amendments to Accounting Standards for Direct Loans and Loan Guarantees' in SFFAS No. 2. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Reporting _003
    		 The system shall provide information to support the amounts reported as guaranteed payments made on behalf of borrowers within notes of the financial statements. DFMIR Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Reporting _009
    		 The system shall present outstanding guaranteed loans within the notes to the financial statements. DFMIR Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Reporting _010
    		 The guaranteed loan system shall present the present value of liabilities for post FY 1991 loan guarantees within the notes to the financial statements. DFMIR Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Reporting _011
    		 The guaranteed loan system shall present subsidy expense for post FY 1991 loan guarantees within the notes to the financial statements. DFMIR Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Reporting _012
    		 The guaranteed loan system shall present subsidy rates for loan guarantees within the notes to the financial statements. DFMIR Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Reporting _013
    		 The guaranteed loan system shall present a schedule for reconciling loan guarantee liability balances for post FY 1991 loan guarantees within the notes to the financial statements. DFMIR Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Reporting _015
    		 The guaranteed loan system must be capable of producing a complete transaction history of each loan. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Guaranteed _Loan _Reporting _016
    		 The guaranteed loan systems must be capable of supporting the external reporting requirements of OMB and Treasury, including those associated with the Federal Credit Reform Act (FCRA) of 1990 and the CFO Act of 1990. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _001
    		 The human resources system must provide for support capabilities to electronically generate, approve, and process the full range of monetary and honorary awards for employees, and be flexible enough to tailor to individual agency needs. FFMIA Value Added HRM
  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _002
    		 The human resources system must fully document the associate personnel actions with all regulatory required information such as legal authority and nature of action citations. FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Develop Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Patient Visibility

  • Record Time and Attendance

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _003
    		 The human resources and payroll systems must process (with both current and future effective dates) the full range of individual and mass personnel actions such as appointments, reinstatements, transfers, promotions, separations, retirements, terminations, furloughs, change to lower grades, reassignments, pay changes (including locality and national adjustments, allowances, differentials, premium pay, movement between pay plans or schedules, and pay and grade retention), and details. FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _004
    		 The human resources and payroll systems should maintain individual retirement data, including service history and fiscal history for each employee. Maintain separate records for military (post- 1956) and civilian deposits. FFMIA Value Added HRM
  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _005
    		 The human resources and payroll systems must record incumbent related information such as date of hire, service computation date, retirement service date, severance pay date, Civil Service Retirement System, Federal Employees Retirement System, Federal Employee Group Life Insurance and Thrift Savings Plan eligibility dates, Federal Employee Health Benefits enrollment date, step increase and prior military service information must also be recorded. There is also a need for the capability to correct or cancel these actions, and provide the necessary audit trail. FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _006
    		 The human resources and payroll systems must provide for automatic data conversion and electronic transfer of required data to the Office of Personnel Management (OPM) and other recipients of Government wide reporting information. FFMIA Mandatory HRM
  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _007
    		 The human resources and payroll systems must enable managers and human resources staff to track past, current and pending personnel actions. FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Develop Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Patient Visibility

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _008
    		 The human resources and payroll systems must generate a Monthly Employee Report (SF113A) and the Monthly Full-Time Equivalent (FTE) Report (SF 113G) to OPM. FFMIA Mandatory HRM
  • Assign Human Resources

  • Record Time and Attendance

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _009
    		 The human resources system must be able to provide organizational decision support for managers that will simplify their organization and position design decisions (e.g., Budget and Full Time Equivalent (FTE) management, activity based costing, work effort as related to performance measures and indicators). FFMIA Mandatory HRM
  • Manage Organization

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _010
    		 The human resources system should enable managers to electronically initiate the full range of recruitment-based actions (e.g., internal and external recruitment actions, reassignment actions, details) and flow these actions to the appropriate individuals and offices for approvals and processing. FFMIA Value Added HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _011
    		 The human resources system using position-based requirements should provide expert or decision support to generate documentation needed to complete the recruitment process. This includes preparation of vacancy announcements, which contain specific selection criteria (e.g., knowledges, skills and abilities (KSAs) and comptencies, and conditions of employment). FFMIA Value Added HRM
  • Acquire Human Resources

  • Assign Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _012
    		 The human resources and payroll systems must accommodate external reporting needs including those required by Treasury, OPM, The Department of Labor, the Federal Retirement Thrift Investment Board, and others. FFMIA Mandatory HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _013
    		 The human resources system should support a full identification of position requirements. For example, managers should be able to annotate a position's unique requirements such as mobilization responsibilities, drug testing requirements, position sensitivity, financial disclosure obligations, position-based skill and competency requirements, and a wide variety of other position-based requirements that emerge and change over time. FFMIA Value Added HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _014
    		 The human resources system should automatically generate documents that facilitate related human resources activities (e.g., recruitment, performance management, and training development). FFMIA Value Added HRM
  • Acquire Human Resources

  • Develop Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _015
    		 The human resources system should allow managers to structure organizations under their control and quickly develop classification documents through the use of standard position descriptions or generation of a new classification determination through the use of expert or decision support systems as appropriate to their requirement. FFMIA Value Added HRM
  • Manage Organization

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _016
    		 The human resources and payroll systems must automatically generate personnel action reminders that will prompt management decisions on such actions as within-grade-increase, completion of probationary period and temporary appointments, and any similar time-sensitive actions. FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Develop Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _017
    		 The human resources system should enable on-line approval or disapproval of such recurring actions. FFMIA Value Added HRM
  • Assign Human Resources

  • Develop Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _018
    		 The human resources and payroll systems must provide for transfers for separating or transferring employees with the next regular payroll. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _019
    		 The human resources system must process management and employee requested personal actions by either the generation of paper SF-50 or the electronic storage of data associated with the SF-50. Also included in this process are those actions ancillary to employment, such as requesting security investigations, arranging physical examinations and identifying drug testing requirements, requesting and providign SF-75 information, and the administration of the in-processing activities. FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _020
    		 The human resources system should provide the capability to process reduction in force actions including the determination of retention rights, issuance of notices, and generation of required documentation and must generate retention records for a required documentation. FFMIA Value Added HRM
  • Manage Organization

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _021
    		 The human resources system must preclude duplicate data entry by electronically producing position-embedded performance criteria necessary to generate individual performance appraisal plans. FFMIA Mandatory HRM
  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _022
    		 The human resource system should be sufficiently flexible to allow for multiple performance rating configuration and evaluation methods. FFMIA Value Added HRM
  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _023
    		 The human resources system should provide for electronic routing, completion, approval, and recording of the performance plan and resulting rating from management and human resources office. FFMIA Value Added HRM
  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _024
    		 The human resources system should have the capability to create, monitor, and maintain performance improvement plans. FFMIA Value Added HRM
  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _025
    		 The human resources system must provide the capability to track and record the full range of employee, management, or third party generated appeals and grievances. This includes events such as performance and conduct cases, Uniform Labor Practices, and Labor contract administration. FFMIA Mandatory HRM
  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _026
    		 The human resources system tracking functionality must include such information as case nature, case date, case steps and resolution. FFMIA Mandatory HRM
  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _027
    		 The human resources system should support the conversion of the paper Official Personnel Folder (OPF) to an electronic medium, which will help agencies to reduce the significant operational burden of maintaining paper OPFs while affording human resources professionals, managers and employees easier access to historical employment information. FFMIA Value Added HRM
  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _028
    		 The human resources system must preclude duplicate data entry by automatically accessing position and employee information already residing within the system. FFMIA Mandatory HRM
  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _029
    		 The human resources system should facilitate full manager empowerment of delegated position classification authority. FFMIA Value Added HRM
  • Manage Organization

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _030
    		 The human resources system should provide sufficient flexibility to enable management to account for total work force utilization that can encompass the efforts and associated costs of contractors, military members, and volunteers. FFMIA Value Added HRM
  • Manage Organization

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _031
    		 The human resources system should have the flexibility to allow managers to electronically receive and act upon referral lists, resumes that contain appropriate candidates' qualification information, and fully take into account regulatory requirements. FFMIA Value Added HRM
  • Acquire Human Resources

  • Assign Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _032
    		 The human resources system must provide the capability to produce pertinent information in response to classification appeals. FFMIA Mandatory HRM
  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _033
    		 The human resources system must provide a means for applicants and employees to apply as either external or internal candidates for vacant positions. FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _034
    		 The human resources Benefit Administration system should have the capability to enable maximum employee access to self-service personnel benefits information and automated transaction processing so that employees may manage their own benefits. FFMIA Value Added HRM
  • Manage Benefits

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _035
    		 The human resources Benefits Administration systems coverage should include:
    Federal Employees Health Benefits Life Event and Open Season Elections Thrift Savings Plan Life Event and Open Seasons Elections Federal Employees Group Life Insurance Life Event and Open Season Elections. Retirement Calculations for all categories of employees under all applicable retirement programs to the agency. Miscellaneous Changes (e.g., Addressd, name, emergency contact information). Alternative data and processing entry points for individual with disabilities in compliance with the American Disability Act.    		 FFMIA Value Added HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _036
    		 In support of work force development, the human resources system must provide the capability to use position and personal data already residing within the system to facilitate on-line initiation of the full range of work force development activities. These activities include nomination, approval, enrollment, evaluation, and personnel record documentation. FFMIA Mandatory HRM
  • Develop Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _037
    		 In support of work force development functions, the human resources system must record essential data relative to the cost and source of developmental activities and enable analysis of such activities to determine future budget needs and return on investment. FFMIA Mandatory HRM
  • Develop Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _038
    		 In support of employee development programs, the human resources system must support the planning, development, delivery of training and career development programs to meet agency and employee needs, and track completion of training by employees. FFMIA Mandatory HRM
  • Develop Human Resources

  • Sustain Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _039
    		 In support of developing training budgets, the human resources system must support the preparation of financial projections and implementation of controls, which maximize the utilization of training funds. FFMIA Value Added HRM
  • Develop Human Resources

    		•
    HR _Data _Collection _Maintenance _And _Personnel _Processing _040
    		 To evaluate development and training activities, the human resources system must support the evaluation of the effectiveness and quality of course design, program content, delivery methodology and instructional value. FFMIA Mandatory HRM
  • Develop Human Resources

    		•
    Human-Resources _Payroll _004
    		 DoD payroll operations and systems shall provide timely and accurate payments to all those entitled to be paid, in compliance with appropriate statutes and regulations, with consideration being given to all authorized deductions from gross pay. DFMIR Mandatory FM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Human-Resources _Payroll _005
    		 DoD payroll operations and systems shall provide proper control, retention, and disposition of all payroll-related documents. DFMIR Mandatory FM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Human-Resources _Payroll _006
    		 DoD payroll operations and systems shall support effective communication between employing activities and employees on payroll matters in addition to timely, accurate, and responsive customer service action to resolve payroll-related inquiries from employees. DFMIR Mandatory FM
  • Manage Receivables

  • Perform Cost Analysis

    		•
    Human-Resources _Payroll _007
    		 DoD payroll operations and systems shall provide interface(s) of the payroll function with general ledger, cost accounting, and personnel functions; with provisions for reconciling common data elements in the payroll system and these interrelated systems. DFMIR Mandatory FM
  • Manage Liabilities

  • Perform Cost Analysis

  • Perform Programming

  • Post to General Ledger

    		•
    Human-Resources _Payroll _008
    		 DoD payroll operations and systems shall provide audit trails to permit the tracing of transactions through the payroll system as specified in Volume 1 of this Regulation. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Human-Resources _Payroll _009
    		 The payroll system must be integrated or interfaced with the personnel systems to obtain current information on which to process pay entitlements, leave, and allowances. DFMIR Mandatory FM
  • Manage Liabilities

  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Human-Resources _Payroll _010
    		 The payroll systems must be integrated or interfaced with the cost accounting system to distribute and charge payroll labor cost data to appropriations, jobs, projects, programs, and departments; to help in properly evaluating operations and management; and to support budget formulation and execution DFMIR Mandatory FM
  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Human-Resources _Payroll _011
    		 The payroll system must use the SSN to identify all employees paid by the Department. DFMIR Mandatory FM
  • Define Cost Performance Model

  • Manage Disbursements

  • Manage Execution with Treasury

    		•
    Human-Resources _Payroll _012
    		 The system shall maintain a record of all changes made after records have been approved or certified DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Manage Liabilities

  • Post to General Ledger

    		•
    Human-Resources _Payroll _013
    		 The following must be restricted to authorized personnel:
    a. Access to personnel, payroll, and disbursement records or data files;
    b. Access to forms used in authorizing special entitlements, allowances, and pay rates; and
    c. Payroll processing equipment and related software.    		 DFMIR Mandatory FM
  • Manage Disbursements

  • Manage Execution with Treasury

  • Manage Liabilities

    		•
    Human-Resources _Payroll _014
    		 To help ensure that computerized payroll operations process transactions and produce reports accurately, controls should include audit trails for the detection and systematic correction of errors by enabling the system to trace or replicate transactions (including system-generated transactions) from the source to the resulting record or report, or from the record or report back to the source. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Manage Liabilities

  • Perform Cost Analysis

    		•
    Human-Resources _Payroll _015
    		 The Source Data Automation (SDA) system shall not cause the need for, or lead to the development of, a new interface to an existing legacy accounting system. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Human-Resources _Payroll _016
    		 The SDA system shall have the capability to receive data from or transmit data to more than one DCPS civilian payroll office. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Human-Resources _Payroll _017
    		 The SDA system shall have the capability to support supervisory electronic certification of time and attendance, even if the major claimant/major command/Defense activity does not use this capability. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Human-Resources _Payroll _018
    		 Standard DCPS time and attendance codes shall be used with the SDA system software application. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Human-Resources _Payroll _019
    		 Use of the SDA system shall eliminate any need for dual reporting of time and attendance and labor cost data. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Human-Resources _Payroll _020
    		 The system must automatically record amounts withheld each pay period on an employee's pay record. DFMIR Mandatory FM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Human-Resources _Payroll _021
    		 If a bankruptcy court orders that a certain amount of net pay shall be paid an employee regardless of deductions, the payroll system must then: DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Manage Liabilities

  • Manage Receivables

    		•
    Human-Resources _Payroll _022
    		 DoD civilian payroll systems must support the various legal and regulatory requirements by generating reports at regular intervals, on an as-needed basis or by producing reports to meet special requirements. They also must support management by generating reports that provide the necessary information to ensure the system's integrity. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Financial Reporting

    		•
    Human-Resources _Payroll _023
    		 DoD civilian payroll systems must prepare reports accurately and promptly and distributed to the appropriate recipients to ensure receipt when the information will be of maximum benefit. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Financial Reporting

    		•
    Human-Resources _Payroll _024
    		 Any approved unique payroll system shall be integrated or interfaced with other applicable systems, such as the DCPS, general ledger or installation-level general accounting system. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Human-Resources _Payroll _025
    		 For repayment of salary advances, the payroll system shall facilitate repayments to be made by payroll deduction over a maximum of 26 pay periods. DFMIR Mandatory FM
  • Manage Disbursements

  • Manage Liabilities

  • Post to General Ledger

    		•
    Human-Resources _Payroll _026
    		 The SDA system shall provide time and attendance data to Defense Civilian Payroll System (DCPS) in a timely manner each pay period. DFMIR Mandatory FM
  • Define Cost Performance Model

  • Manage Execution with Treasury

  • Perform Cost Analysis

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Human-Resources _Payroll _027
    		 The SDA system shall support at least 1,000 employees. DFMIR Mandatory FM
  • Define Cost Performance Model

  • Perform Cost Analysis

  • Populate Cost Performance Model

    		•
    Human-Resources _Payroll _028
    		 The system must be able to deduct garnishments from an employee's pay. DFMIR Mandatory FM
  • Manage Disbursements

  • Manage Liabilities

    		•
    Inventory _Account _For _Repair _Cost _001
    		 To support the accounting for repair cost process, the agency's Inventory, Supplies and Materials system must capture the direct and indirect costs of repair activities using either the Latest Acquisition Cost (LAC) or Moving Average Cost (MAC) methods of accounting for inventory held for repair. FFMIA Mandatory FM
    MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Account _For _Repair _Cost _003
    		 If the allowance method of accounting for repairs is used (allowance or direct method can be used for Inventory and Operating Materials & Supplies): to support the account for repair cost process, the system must capture the actual cost of repair, by asset identifier, and create a debit charge to an allowance for repairs account. FFMIA Mandatory FM
    MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Account _For _Repair _Cost _004
    		 If the direct method of accounting for repairs is used, (allowance or direct method can be used for Inventory and Operating Materials & Supplies): To support the account for repair cost process, the system must capture the estimated cost of repair by item, including asset identifier, within the category of inventory held for repair. FFMIA Mandatory FM
    MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Account _For _Repair _Cost _005
    		 If the direct method of accounting for repairs is used, (allowance or direct method can be used for Inventory and Operating Materials & Supplies): To support the account for repair cost process, the system must capture the actual cost of repair for each item by asset identifier. FFMIA Mandatory FM
    MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Account _For _Repair _Cost _006
    		 To support the account for repair cost process, the agency's Inventory, Supplies and Materials system must record the method of accounting, e.g., direct or allowance, used to account for repair of an item held in inventory held for repair. FFMIA Mandatory FM
    MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Accounting _For _Items _In _Transit _001
    		 To support the accounting for items in-transit process, the agency's Inventory, Supplies and Materials system must record the asset identifier, description, cost, and quantities of items shipped from contractors or vendors for which title has passed to the government. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Accounting _For _Items _In _Transit _002
    		 To support the accounting for items in-transit process, the agency's Inventory, Supplies and Materials system must record the cost and quantity (including asset identifier and description data) of items shipped from the inventory organization to another organization for which accountability has been retained by the inventory organization until receipt by the recipient. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Accounting _For _Items _In _Transit _003
    		 To support the accounting for items in-transit process, the agency's Inventory, Supplies and Materials system must record the cost, quantity, and identity (including asset identifier and description data) of items in transit to the initial storage location, between storage locations, to a customer, or to a disposal activity. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Accounting _For _Items _In _Transit _004
    		 To support the accounting for items in-transit process, the agency's Inventory, Supplies and Materials must require systematic review and follow-up of aged in-transit deliveries. Specifically, the system must require review and follow-up on a scheduled basis, i.e., after 30 days and 60 days. The system must also require a mandatory disposition review after 90 days. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Accounting _for _Stored _Items _001
    		 To support the accounting for stored items process, the agency's Inventory, Supplies and Materials system must record reductions in the dollar value and quantity of inventory items destroyed, lost, or pilfered. FFMIA Mandatory FM
    MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Accounting _for _Stored _Items _002
    		 To support the accounting for stored items process, if financial adjustments are required as a result of a physical verification, the system must send the appropriate information to the core financial system and cost accounting system to ensure that they stay in balance with the inventory system. FFMIA Mandatory FM
    MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Accounting _for _Stored _Items _003
    		 To support the accounting for stored items process, the agency's Inventory, Supplies and Materials system must adjust inventory item costs for significant differences between the amount recorded for the items upon receipt and the invoiced amounts paid for the goods or any refunds/rebates. FFMIA Mandatory FM
    MSSM
  • Manage Inbound and Outbound Shipments

  • Manage Supply Chain Entitlement

  • Post to General Ledger

    		•
    Inventory _Accounting _for _Stored _Items _004
    		 To support the accounting for stored items process, the agency's Inventory, Supplies and Materials system must generate financial transactions to record the transfer of inventory between financial categories such as from inventory held for sale to excess, obsolete, and unserviceable inventory, or between cost categories as defined for internal management. Send this information to the core financial system and cost accounting system as appropriate. FFMIA Mandatory FM
    MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Accounting _for _Stored _Items _005
    		 To support the accounting for stored items process, the agency's Inventory, Supplies and Materials system must recognize and record unrealized holding gains/losses when using the latest acquisition cost (LAC) method for valuing inventory. FFMIA Mandatory FM
    MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Accounting _for _Stored _Items _006
    		 To support the accounting for stored items process, the agency's Inventory, Supplies and Materials system must calculate the historical cost of ending inventory and cost of goods sold using a cost flow assumption method. FFMIA Mandatory FM
    MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Accounting _for _Stored _Items _007
    		 To support the accounting for stored items process, the agency's Inventory, Supplies and Materials system must make adjustments to inventory valuations to reflect net realizable value instead of historical cost or latest acquisition cost if the conditions specified in SFFAS Number 3 under "Exception to Valuation" are met or if the inventory is declared to be excess, obsolete, or unserviceable in accordance with SFFAS Number 3. FFMIA Mandatory FM
    MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Accounting _for _Stored _Items _008
    		 To support the accounting for stored items process, the agency's Inventory, Supplies and Materials system must maintain the distinction between the cost of inventory items and selling price. Make adjustments to them separately. FFMIA Mandatory FM
    MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Accounting _for _Stored _Items _009
    		 To support the accounting for stored items process, the agency's Inventory, Supplies and Materials system must compute the value of items using the Latest Acquisition Cost (LAC) adjusted for holding gains and losses or Standard Price (SP). FFMIA Mandatory FM
    MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Accounting _for _Stored _Items _010
    		 To support the accounting for stored items process, the agency's Inventory, Supplies and Materials system must recognize and record unrealized holding gains/losses when using the latest acquisition cost method for valuing inventory. Approved valuation methods include: historical (for Inventory, Operating Materials & Supplies, and Stockpile Materials), latest acquisition (for Inventory), expected net realizable value (for Inventory, Operating Materials & Supplies, and Stockpile Materials), and allowance or direct method (for Inventory and Operating Materials & Supplies). See Appendix C of JFMIP-SR-03-02 for further definitions of categories of inventory, supplies, and materials that can value items using latest acquisition costs. DFMIR Mandatory MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Archiving _And _Purging _Requirements _001
    		 To support the Archiving and Purging process, the Inventory, Supplies and Materials system must provide an automated means for permanently storing electronic data. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Archiving _And _Purging _Requirements _002
    		 To support the Archiving and Purging process, the Inventory, Supplies and Materials system must archive transactions and related information needed for audit trails in a format accessible by audit software. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Archiving _And _Purging _Requirements _003
    		 To support the Archiving and Purging process, the Inventory, Supplies and Materials system must provide the authorized system administrator the flexibility to determine whether records are to be archived or purged. Of those documents that meet the criteria the system must allow selective action. The system must include the capability to establish and maintain user defined archival criteria. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Archiving _And _Purging _Requirements _004
    		 To support the Archiving and Purging process, the Inventory, Supplies and Materials system must retain system records in accordance with Federal regulations established by the National Archives and Records Administration (NARA), GAO, and others. Prevent the purging of transactions prior to the proper period in accordance with regulations governing the retention of documents and transactions FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Data _Entry _Requirements _001
    		 To support the Data Entry technical function, the Inventory, Supplies and Materials system must utilize various automated input devices when hard copy applications and correspondence are received. For example, optical character recognition devises, digital imaging tools or other input streamlining technology must be utilized whenever feasible when processing standard hard copy applications or other required correspondence. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Data _Entry _Requirements _002
    		 To support the Data Entry technical function, the Inventory, Supplies and Materials system must support both batch and real-time on-line data entry and use the same edit and update rules as appropriate for each mode. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Data _Entry _Requirements _003
    		 To support the Data Entry technical function, the Inventory, Supplies and Materials system must support simultaneous data entry/access by multiple users in a variety of access modes. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Data _Entry _Requirements _004
    		 To support the Data Entry technical function, the Inventory, Supplies and Materials system must support validation of codes entered on the user entry and query screens; assist users in determining correct codes if an invalid code is entered; and provide for inquiry by the user to verify valid codes during the data entry process. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Data _Entry _Requirements _005
    		 To support the Data Entry technical function, the Inventory, Supplies and Materials system must provide the capability to display inputs required to complete transactions by a user based on the selection of transaction type. Whenever possible, keystroke reducing tools such as drop down menus should be utilized to reduce chance of data entry error. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Data _Entry _Requirements _006
    		 To support the Data Entry technical function, the Inventory, Supplies and Materials system must display a message to the user notifying them of the acceptance or rejection of each transaction once all inputs are completed. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Data _Entry _Requirements _007
    		 To support the Data Entry technical function, the Inventory, Supplies and Materials system should identify erroneous inputs with corrective recommendations. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _Data _Entry _Requirements _008
    		 To support the Data Entry technical function, the Inventory, Supplies and Materials system should provide the capability for financial users to create comments relating to all types of transactions using free-form text. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _General _Technical _Requirements _001
    		 To support the general technical functionality, the system must provide for back up and recovery of the system per relevant OMB Circulars. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _General _Technical _Requirements _002
    		 To support the general technical functionality, the Inventory, Supplies and Materials system must allow users to input parameters required to run batch jobs in a production mode either: daily, monthly, quarterly or yearly. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _General _Technical _Requirements _003
    		 To support the general technical functionality, the Inventory, Supplies and Materials system must provide all users the capability to perform a "Print Screen" function. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Information _Access _Requirements _001
    		 To support the Access to Information process, the Inventory, Supplies and Materials system must comply with the disclosure provisions of the Privacy Act of 1974 (5 U.S.C. § 552A) as amended. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Information _Access _Requirements _002
    		 To support the Access to Information process, the Inventory, Supplies and Materials system must allow for the information contained in the system to be queried and present detailed data as requested. This will include user-defined criteria to access data for open or closed accounting periods. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Information _Access _Requirements _003
    		 To support the Access to Information process, the Inventory, Supplies and Materials system must provide users with access to on-line guidance or help for performing system functions. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Information _Access _Requirements _004
    		 To support the Access to Information process, the Inventory, Supplies and Materials system must allow users to design extract files for their specific requirements, and perform table look-ups and expansion of codes when needed to clarify the information contained within the results of system queries or reports. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Information _Access _Requirements _005
    		 To support the Access to Information process, the Inventory, Supplies and Materials system must facilitate the analysis of information contained in the system by allowing analysts to obtain report information and the results of system queries in data files that can be transferred to other applications or analytical tools. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Information _Access _Requirements _006
    		 To support the Access to Information process, the Inventory, Supplies and Materials system must provide for easy access to historical files for comparative, analytical, and trend information. FFMIA Mandatory FM
    MSSM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Inventory _Interface _Reconciliation _Requirements _001
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., Inventory, Supplies and Materials, acquisition, and property management systems) described in the JFMIP Framework document and other JFMIP requirements documents, the single integrated financial management system must provide for multiple levels of system access, transaction authorization, and approval authority. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Interface _Reconciliation _Requirements _002
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., Inventory, Supplies and Materials, acquisition, and property management systems) described in the JFMIP Framework document and other JFMIP requirements documents, the single integrated financial management system must provide for single source data entry. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Interface _Reconciliation _Requirements _003
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., Inventory, Supplies and Materials, acquisition, and property management systems) described in the JFMIP Framework document and other JFMIP requirements documents, the single integrated financial management system must provide for validation of funds available prior to scheduling payment. FFMIA Mandatory FM
    MSSM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Inventory _Interface _Reconciliation _Requirements _004
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., Inventory, Supplies and Materials, acquisition, and property management systems) described in the JFMIP Framework document and other JFMIP requirements documents, the single integrated financial management system must provide for communication of the need for additional funds. FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Inventory _Interface _Reconciliation _Requirements _005
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., Inventory, Supplies and Materials, acquisition, and property management systems) described in the JFMIP Framework document and other JFMIP requirements documents, the single integrated financial management system must provide for simultaneous posting of budgetary and proprietary accounts. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Interface _Reconciliation _Requirements _006
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., Inventory, Supplies and Materials, acquisition, and property management systems) described in the JFMIP Framework document and other JFMIP requirements documents, the single integrated financial management system must provide for prepayment examinations from diverse locations. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Interface _Reconciliation _Requirements _007
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., Inventory, Supplies and Materials, acquisition, and property management systems) described in the JFMIP Framework document and other JFMIP requirements documents, the single integrated financial management system must provide for controls to ensure transaction processing in proper chronological/numeric sequence. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Interface _Reconciliation _Requirements _008
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., Inventory, Supplies and Materials, acquisition, and property management systems) described in the JFMIP Framework document and other JFMIP requirements documents, the single integrated financial management system must provide for standard edits for shared data. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Interface _Support _Requirements _001
    		 To support the Interface function the Inventory, Supplies and Materials system must provide capability to interface with agency core accounting system to record the accounting impact of all financial activity at the SGL level, on a daily basis, to support consolidated financial reporting if an agency's financial management system architecture is configured so that the major functions described herein are performed entirely by the Inventory, Supplies and Materials module. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _Interface _Support _Requirements _002
    		 To support the Interface function the Inventory, Supplies and Materials system must provide standard input record format(s) for interface of transactions from other systems to the Inventory, Supplies and Materials system and subject all transactions from interfacing systems to the Inventory, Supplies and Materials financial system edits, validations, and error correction procedures to support data integrity. Erroneous transactions must be maintained and tracked until corrected, posted, or deleted by an authorized user to enable performance measurement. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Interface _Support _Requirements _003
    		 To support the Interface function the Inventory, Supplies and Materials system must provide for capability to interface to the agency's cost accounting system. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Interface _Support _Requirements _004
    		 To support the Interface function the Inventory, Supplies and Materials system should provide capability for a two-way interface with the core system for purposes of funds control and funds availability verification. FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Inventory _Movement _and _Tracking _001
    		 To support the movement and tracking process, the agency's Inventory, Supplies and Materials system must record changes in the location of an inventory item, such as from one warehouse to another, and any associated changes in the person or organization responsible for stewardship of the item. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Movement _and _Tracking _002
    		 To support the movement and tracking process, the agency's Inventory, Supplies and Materials system must record the asset identifier, description, cost, and quantities of items in transit from one location to another. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Movement _and _Tracking _003
    		 To support the movement and tracking process, the agency's Inventory, Supplies and Materials system should provide a confirmation receipt to losing organization. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _001
    		 The system must allow an entity to disclose in its financial statements the general composition of inventory. DFMIR Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _002
    		 The system must allow an entity to disclose in its financial statements the basis for determining inventory values, including the valuation method and any cost flow assumptions. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _003
    		 The system must allow an entity to disclose in its financial statements changes from the prior year's accounting methods, if any. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _004
    		 Unless otherwise presented on the financial statements, the system must allow an entity to disclose in its footnotes to financial statements the balances for each of the following categories of inventory:
    Available and Purchased for Resale,
    Held for Repair,
    Excess, Obsolete, and Unserviceable,
    Raw Materials,
    Work in Process.    		 DFMIR Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _005
    		 The system must allow an entity to disclose in its financial statements any restrictions on the sale of material. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _006
    		 The system must allow an entity to disclose in its financial statements the decision criteria and its changes for identifying the category to which inventory is assigned. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _007
    		 The system must allow the difference between the carrying amount of the operating materials and supplies before identification as excess, obsolete or unserviceable and their estimated net realizable value shall be recognized as a loss (or gain) and either reported separately or disclosed. Any subsequent adjustments to their estimated net realizable value or any loss (or gain) upon disposal shall also be recognized as a loss (or gain). FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _008
    		 The system must allow an entity to develop and disclose in its financial statements the criteria for identifying excess, obsolete, and unserviceable operating materials and supplies. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _009
    		 The system must allow an entity to disclose in its financial statements the general composition of operating materials and supplies. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _010
    		 The system must allow an entity to disclose in its financial statements the basis for determining the values of operating supplies and materials, including the valuation method and any cost flow assumptions. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _011
    		 The system should allow an entity to disclose in its financial statements any changes from the prior year's accounting methods pertaining to operating supplies and materials. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _012
    		 The system must allow an entity to disclose in its financial statements the balances for each of the categories of operating materials and supplies. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _013
    		 The system must allow an entity to disclose in its financial statements any restrictions on the use of material. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _014
    		 The system must allow an entity to disclose in its financial statements the decision criteria and its changes for identifying the category to which operating materials and supplies are assigned. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _015
    		 The system must allow an entity to disclose in its financial statements the stockpile materials authorized for sale using the same values used before they were authorized for sale. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _016
    		 The system must allow an entity to disclose in its financial statements any difference between the carrying amount of stockpile materials held for sale and their estimated selling price. An entity must also remove the cost of materials from stockpile materials and report the cost of stockpile material as cost of goods sold when sold. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _017
    		 The system must allow an entity to disclose in its financial statements the general composition of stockpile materials. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _018
    		 The system must allow an entity to disclose in its financial statements the basis for valuing stockpile materials, including the valuation method and any cost flow assumptions. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _019
    		 The system must allow an entity to disclose in its financial statements the changes from prior year's accounting methods, if any, for stockpile materials. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _020
    		 The system must allow an entity to disclose in its financial statements any restrictions on the use of stockpile materials. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _021
    		 The system must allow an entity to disclose in its financial statements the values for the balances of stockpile materials in each category. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _OMandS _Stockpile _Materials _Reporting _022
    		 The system must allow an entity to disclose in its financial statements the decision criteria and its changes for categorizing stockpile materials as held for sale. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _001
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must provide support for physical verification of inventory balances by location and item type in accordance with management selection criteria such as by (1) sequential selection of rows or areas within a warehouse or facility, (2) random selection, (3) weighed selection towards higher dollar, higher turn-over activity items, or (4) blind count (performance of a physical inventory without the knowledge of, or access to, the on-hand quantity balance in the inventory records). FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _002
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must record changes in physical condition (e.g., excellent, good, fair or poor), quantities, etc., based on the results of physical inventory verifications. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _003
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials must, if the agency maintains perpetual inventory records, provide for the matching of physical counts with inventory quantity and financial records through cycle counting or other inventory management techniques. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _004
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials must, if the agency does not maintain perpetual inventory records, provide for reconciliation using beginning of period inventory balances, receipts, and dispositions up to the cutoff point for the physical inventory. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _005
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must retain records of physical inventory counts until (a) the count is reconciled and (b) all adjusting entries for the physical count are resolved and entered into the financial records. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _006
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must identify all errors arising from reconciliation processes that apply to a time period prior to the last inventory adjustment. All such errors must be corrected, to include appropriate adjustments to prior gains and losses. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _007
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must enable the use of management determined error codes (such as incorrect entities, leaks or spills, wrong location, receipt error, stock picking error, shipping error, etc.) that would aid in the consistent identification and reporting of the causes of variance between Inventory, Supplies and Materials records and physical counts. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _008
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must provide the ability to (1) identify historically slow periods of operation when there is little movement of Inventory, Supplies and Materials items, (2) prevent or minimize the movement of Inventory, Supplies and Materials items to be counted on the day the items are selected for counting, and (3) use transaction histories to trace the movement of items and reconcile the count. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _009
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must restrict access to approve adjustments resulting from physical counts to only authorized individuals, including those having tiered or restricted levels of access. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _010
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must record approval of management of inventory adjustments and referrals of potential fraud or theft to investigators. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _011
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must calculate the inventory accuracy rate, based on management approved methodology (A common method used is number of accurate items or records divided by the number of items or records counted.). FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _012
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must record management identified assessment of risk (based on activity or turnover, dollar value, sensitivity/classification of item(s), and criticality of the item(s) to production or mission readiness) and degree of control required by segment, class, or type of Inventory, Supplies and Materials. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _013
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must record management determined frequency of physical count verification by segment, class, or type of Inventory, Supplies and Materials. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _014
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must record management established tolerances or criteria for selection of variances to research such as: (1) effect on operations or mission readiness, (2) quantity and dollar value, and (3) characteristics of the items with the variance, such as sensitive, classified, or items susceptible to fraud or theft. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _015
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must provide cut-off date to ensure that all inventory and related items that should get counted do and aid in identifying items, for which title has not passed, that are received after the cut-off date are not included. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _016
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must provide information, such as (1) shipping and receiving records, (2) relocation of inventory items within a warehouse or facility, and (3) production usage records, to aid in the research of variance causes and to ensure the proper adjustment of inventory records. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _017
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must identify and compare performance goal(s) established by management, such as an inventory count accuracy goal of 95 percent, adjustments and number of accurate physical counts, dollar value and quantity of adjustments, to the results of actual physical counts by warehouse, facility, item type, or other agency specific selection/performance measurement criteria. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _018
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must identify the existence of inventory stored at outside/off-site locations and the personnel or organization responsible for verifying its physical existence. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _019
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system must record the identity (including description, location, condition, quantity, etc.) of slow moving or excess obsolete inventory and related items that could be segregated and pre-counted. FFMIA Mandatory FM
    MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _020
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system should record the identity of the employee/supervisor responsible for establishing and maintaining physical control over items by location, segment, type of item, etc., to compare to inventory accuracy rates to aid in holding appropriate personnel accountable for achieving the organization's performance goals (e.g., accuracy rate). FFMIA Value Added FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _021
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system should provide or interface with the tools used to perform the count (e.g., pre-numbered count cards or tags, count sheets, or electronic or radio frequency devices). FFMIA Value Added MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Physical _Verification _022
    		 To support the physical verification process, the agency's Inventory, Supplies and Materials system should record electronic confirmation from other parties responsible for storing items that are recorded in the Inventory, Supplies and Materials system. FFMIA Value Added FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Production _Ordering _001
    		 To support the production ordering process, the agency's Inventory, Supplies and Materials system must support the establishment (including technical specifications and accounting classification needed by the inventory system) of orders to be placed with a contractor or other government entity to perform production work on items needed. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Production _Ordering _002
    		 To support the production ordering process, the agency's Inventory, Supplies and Materials system must project the production elements necessary to complete the production cycle. These production elements must reflect bills of material, manufacturing requirements, and production time to produce or repair products. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Recognition _And _Valuation _001
    		 The system must value Inventory at historical cost, using the moving average cost assumption unless an exception is specifically authorized. DFMIR Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Perform Asset Valuation

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Inventory _Recognition _And _Valuation _002
    		 To support the control requirements and define the processing and data requirements for Inventory, Supplies and Materials, the Core system must recognize Inventory, Supplies and Materials when title passes from vendor to the purchasing activity or when the product is delivered to the purchasing entity, whichever is earlier FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Recognition _And _Valuation _003
    		 To support the control requirements and define the processing and data requirements for Inventory, Supplies and Materials, the core system, upon sale (when the title passes or the goods are delivered) or upon use in the provision of a service, must recognize the related expense and the cost of those goods shall be removed from inventory FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Recognition _And _Valuation _004
    		 The system shall maintain separate accounts to identify transactions that result in inventory gains, losses and adjustments. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Inventory _Recognition _And _Valuation _005
    		 The system must value inventory using the moving average cost (MAC) or other OUSD(C) Accounting Policy approved method. DFMIR Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Recognition _And _Valuation _006
    		 When using historical cost, the system must include all appropriate purchase, transportation and production costs incurred to bring the items to their current condition and location. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Recognition _And _Valuation _008
    		 When using Historical cost, the system must value donated inventory at its fair value at the time of donation. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Recognition _And _Valuation _009
    		 The system must value inventory acquired through exchange of non-monetary assets (e.g., barter) at the fair value of the asset received at the time of the exchange. Any difference between the recorded amount of the asset surrendered and the fair value of the asset received shall be recognized as a gain or a loss. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Recognition _And _Valuation _010
    		 The system must record Excess, Obsolete, and Unserviceable inventories at Net Realizable Value (NRV). DFMIR Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Record _Finished _Goods _001
    		 To support the recording finished goods process, the agency's Inventory, Supplies and Materials system must transfer work-in-progress to finished goods for inventory categorization and accounting purposes. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Record _Finished _Goods _002
    		 To support the recording finished goods process, the agency's Inventory, Supplies and Materials system must identify the intended location of the item and track its movement from the point of initial receipt to its final destination. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Record _Finished _Goods _003
    		 To support the recording finished goods process, the agency's Inventory, Supplies and Materials system must record identifiers, quantities, condition, location, and other elements necessary to establish control. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Record _Finished _Goods _004
    		 To support the recording finished goods process, the agency's Inventory, Supplies and Materials system must classify inventory items by item class or type to meet agency needs for management and control. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Security _And _Internal _Controls _Requirements _001
    		 With regard to security and internal controls, in addition to other Federal security standards, the Inventory, Supplies and Materials system must provide flexible security measures to control user access at varying degrees including: overall system access, capability to perform specific functions (inquiry, update), access to certain functionality. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Security _And _Internal _Controls _Requirements _002
    		 With regard to security and internal controls, in addition to other Federal security standards, the Inventory, Supplies and Materials system must provide capability to define access to specific functions by named user, class of user, and position. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Security _And _Internal _Controls _Requirements _003
    		 With regard to security and internal controls, in addition to other Federal security standards, the Inventory, Supplies and Materials system must provide for multiple levels of approvals based on user-defined criteria including dollar limits, type of document processed, etc. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Security _And _Internal _Controls _Requirements _004
    		 With regard to security and internal controls, in addition to other Federal security standards, the Inventory, Supplies and Materials system must provide the capability to perform reconciliation routines for internal participant accounts, ledgers, and funds, and to identify unsuccessful reconciliations via error log or error report. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Security _And _Internal _Controls _Requirements _005
    		 With regard to security, internal controls and other Federal security standards, for those systems/applications for which the agency either on its own or through a contractor has the ability to direct and implement coding changes, the Inventory, Supplies and Materials system must provide a mechanism to monitor changes to software coding and the responsible individual (authorized user). FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Security _And _Internal _Controls _Requirements _006
    		 With regard to security, internal controls and other Federal security standards, the Inventory, Supplies and Materials system must provide for adequate management controls, including internal and security controls, policies, and procedures intended to protect the agency's key systems, data, and interfaces from disruption and unauthorized access or alteration, as prescribed in a variety of statutes and regulations. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _General _Requirements _001
    		 To support the acquisition process, the agency's Inventory, Supplies and Materials system must provide asset identifier in order to include all costs incurred and track total acquisition/contracting cost. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _General _Requirements _002
    		 To support the acquisition process, the agency's Inventory, Supplies and Materials system must track the asset identifier to the specific document used to acquire the asset, e.g., purchase order, task order, etc. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _001
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must provide access to the core financial system to obtain the following information:
    • fiscal year
    • appropriation/treasury fund symbol
    • organization code
    • cost center
    • object classification
    • project code
    • program code
    • commitment amount
    • obligation amount
    • contractor name, including any previous company names prior to any notation agreements; (management will determine the number or necessary names required)
    • supplier Taxpayer Identification Number (TIN)
    • interagency agreement number
    • trading partner
    • award date
    • transaction date
    • effective date
    • action code
    • product or service description
    • amounts increased and/or amounts decreased
    • subject to funds availability indicator
    • Use account definitions consistent with the account definitions in the USSGL. Any expansion to the chart of accounts must roll up to the accounts as defined in the USSGL (as provided in the Treasury Financial Manual).    		 FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _002
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must access to the full estimated cost of the interagency agreement (both direct and indirect costs need to be provided for evaluation). FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _003
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must maintain transaction details to support account balances. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _004
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must provide access to a hard copy or an electronic copy (where cost effective) of the entire executed (signed) (Per FAR 4.201, the entire signed contract is provided to the paying office.) contract, including the following data elements recorded at obligation and necessary for payment and/or other financial processes:
    • contract number and all associated delivery order numbers or task order numbers (including modification number, if any); Purchase Order (PO) number (including modification number, if any); blanket purchase agreement (BPA) number and all associated BPA call numbers (including modification number, if any); or obligating document number (if different from contract number)
    • contractor name and address
    • contract administration office
    • payment office
    • unit of issue/measure
    • unit price
    • extended price
    • quantity
    • variance amount allowed
    • total amount
    • payment terms and conditions, e.g., discount terms, applicable payment clauses, withhold indicator, withhold percentage, etc.
    • delivery/performance schedule
    • estimated completion date
    • payment type (e.g., prompt pay, fast pay, progress pay, or partial pay)
    • names of government-designated receiving, invoice-approving, and acceptance officials.
    • shipping terms, e.g., Free on Board (FOB) destination    		 FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _005
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must identify the method of acquisition, e.g., purchase, donated, etc. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _006
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must create a skeletal record or other mechanism for capturing information on item in-transit from the providing entity (e.g., vendor, donator, etc.). The skeletal record or other mechanism is required only for Inventory, Supplies and Materials for which the Government has taken title. For example, the skeletal record or other mechanism may identify the following on newly acquired property:
    • Name and address of the shipper/vendor
    • Estimated date of delivery
    • Shipping address ("ship to" address)
    • Requisition information (e.g., contract/purchase order, or other requisition document number; name and address of requisitioning organization)
    • Order Date    		 FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _007
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must complete the skeletal inventory record, or create an inventory record for items with no skeletal record, upon assuming possession of the inventory item. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _008
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must record the method of acquiring each inventory item or bulk inventory items (e.g., direct purchase, completed work-in-process, donation, non-reciprocal transfer or reciprocal transfer), and the date of acquisition. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _009
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must record quantity, date of physical receipt, and condition of item received when a condition assessment is required. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _010
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must record the inspection date for items delivered. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _011
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must record the acceptance date for items delivered. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _012
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system must forward physical receipt information, including quantity and date of physical receipt, to the acquisition system and core financial system. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _013
    		 To support the Inventory, Supplies, and Materials acquiring process, the agency's Inventory, Supplies and Materials system should access other information where applicable and available, such as
    performance measure code
    revenue source code
    additional funding indicator, including increases and decreases
    line item number, including access to contract line item data
    agency location code
    name and phone number of agency contracting/acquisition/procurement official responsible for acquiring the Inventory, Supplies and Materials item(s)
    minimum acceptable shelf-life date
    warranty information    		 FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _014
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system should provide the ability to cross-reference requisition orders, contract numbers, and related interagency agreements. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Acquisition _Process _015
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system should enable electronic obligation of funds, approvals and signatures, and notification alerts for pending actions. FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Inventory _Supplies _Materials _Acquisition _Process _016
    		 To support the acquiring process, the agency's Inventory, Supplies and Materials system should enable periodic obligations such as, contract-specified cost escalations to existing contract line numbers. FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Inventory _Supplies _Materials _Budget _Establishment _001
    		 To support the budget establishment process, the agency's Inventory, Supplies and Materials system must support the budgeting of resources for Inventory, Supplies and Materials. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Budget _Establishment _002
    		 To support the budget establishment process, the agency's Inventory, Supplies and Materials system must identify available funds by item. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Inventory _Supplies _Materials _Budget _Establishment _003
    		 To support the budget establishment process, the agency's Inventory, Supplies and Materials system must distinguish available funds for items that are slow moving and carried in the inventory for more than one accounting cycle FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Inventory _Supplies _Materials _Budget _Establishment _004
    		 To support the budget establishment process, the agency's Inventory, Supplies and Materials system must provide access to the core financial system to ensure that funds are available prior to submitting approval of a request for acquisition of inventory items FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Inventory _Supplies _Materials _Budget _Establishment _005
    		 To support the budget establishment process, the agency's Inventory, Supplies and Materials system must disallow the creation of any obligation that would exceed the available funding FFMIA Mandatory FM
  • Execute Rescission, Cancellation and Deferrals

  • Manage Execution Fund Account

    		•
    Inventory _Supplies _Materials _Budget _Establishment _006
    		 To support the budget establishment process, the agency's Inventory, Supplies and Materials system must identify funds utilized and rates of fund utilization by item FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Manage Execution Fund Account

    		•
    Inventory _Supplies _Materials _Budget _Establishment _007
    		 To support the budget establishment process, the agency's Inventory, Supplies and Materials system must control availability of funds by item FFMIA Mandatory FM
    MSSM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Budget _Establishment _008
    		 To support the budget establishment process, the agency's Inventory, Supplies and Materials system must calculate fund usage and project the date on which funds will be exhausted at the current rate of usage FFMIA Mandatory FM
    MSSM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _001
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must record changes in quantities, including unit of issue/measure, where applicable, for beginning balance adjustments, additions, and deletions, and compute ending balances by category. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _002
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must provide an audit trail for all adjustments, to include who made the adjustment and when, to quantities and units. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _003
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must record the estimated value of donated inventory. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _004
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must:
    generate data for the journal entries necessary for recording changes in the valuation including any associated gains or losses.    		 FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _005
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must record asset identifier. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _006
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must record location. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _007
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must record the current owner (e.g., the agency, contractor, grantee, etc.). FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _008
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must record an item's condition. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _009
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must record identity of inventory custodian and/or accountable organization. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _010
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must record in-transit information to establish/maintain accountability and control over Government Inventory, Supplies and Materials, (e.g., name and address of the shipper/vendor, estimated date of delivery, shipping address, item identification, and source information). FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _011
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must provide for Physical Inventory/Cycle Counting functionality and processing. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _012
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system must record the acquisition cost of individual items acquired through bulk purchase. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _013
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system should provide information on current inventories and historical usage to be used in capacity planning. FFMIA Value Added MSSM
  • Identify and Reserve Supply Chain Resources

    		•
    Inventory _Supplies _Materials _Control _014
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system should compute overall production targets necessary to fill customers' orders and meet operating schedules. FFMIA Value Added FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Manage Inbound and Outbound Shipments

  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _015
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system should support the incorporation of item availability and anticipated lead times for delivering orders into a master production schedule. FFMIA Value Added MSSM
  • Identify and Reserve Supply Chain Resources

  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _016
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system should support predefined inspection plans and quality standards. FFMIA Value Added MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _017
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system should identify the type of cost or basis of valuation recorded (e.g., acquisition cost, estimated fair market value, revaluation, present value). FFMIA Value Added FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _018
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system should support lot control and serial control of inventory for traceability requirements. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _019
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system should support shelf life tracking. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _020
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system should support ownership status (i.e. owned, non-owned, or consigned). FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _021
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system should support unit of measure (UOM) conversion for various functions (i.e. shipping, stocking, and ordering). FFMIA Value Added MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Control _022
    		 To support the control of Inventory, Supplies and Materials, the agency's Inventory, Supplies and Materials system should support multiple sources of supply and cost. FFMIA Value Added MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposal _001
    		 To support the requirements for the disposal of Inventory, Supplies and Materials process, the agency's Inventory, Supplies and Materials system must account for the proceeds resulting from the disposal process. FFMIA Mandatory MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposal _002
    		 To support the requirements for the disposal of Inventory, Supplies and Materials process, the agency's Inventory, Supplies and Materials system must calculate the quantity and cost of items designated as "excess, obsolete, unserviceable, or non-useable". FFMIA Mandatory MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposal _003
    		 To support the requirements for the disposal of Inventory, Supplies and Materials process, the agency's Inventory, Supplies and Materials system must identify Munitions List Items, small arms, and other controlled items such as Flight-Safety Critical Aircraft Parts (FSCAP) and items requiring trade security controls. FFMIA Mandatory MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _001
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials, system must provide access to the following information:
    • fiscal year
    • transaction code (e.g. sale, transfer, loan, disposal)
    • item description
    • asset identifier
    • performance measure code
    • transaction dates (date item issued/disposed and received by customer)
    • status (in storage, in transit, etc.)
    • quantity distributed, in transit, disposed
    • quantity of items remaining on hand subsequent to distribution/disposal activities
    • item condition
    • unit of issue/measure for each item
    • unit price of items distributed
    • unit cost of items distributed/disposed
    • extended price of items distributed/disposed
    • shipping costs of items distributed/disposed
    • date customer/disposal activity received the items
    • name, address, contact information regarding transporter
    • contract terms regarding delivery (e.g., FOB) or constructive delivery
    • date item received by customer
    • increase in the cost of goods sold account
    • gain or loss recognized as a result of the item's distribution    		 FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _002
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials, the system must reflect changes in the quantity and cost of items on hand due to distribution/disposal activities. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _003
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials, the system must support account balances by providing an audit trail with access to specific transaction details. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _004
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials, the system must use a chart of accounts consistent with the basic number structure and titles provided in the USSGL. Any expansion to the numbering system must roll up to the posting accounts provided in the USSGL. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _005
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials system must access to the following customer information:
    • authorization of customer eligibility
    • organization code
    • trading partner (Treasury Dept code)
    • loan agreement number and all associated delivery order numbers or task order numbers (including change order number, if any)
    • purchase order number (including change order number, if any)
    • blanket purchase agreement (BPA) number and all associated BPA call numbers (including change order number, if any)
    • Change in product or service descriptions
    • Change in unit of measure
    • Change in quantity
    • Change in total amount
    • Change in delivery/performance schedule
    • Provide the ability to compare customer order records to issue records and flag any differences for follow-up
    • cost center code
    • object classification
    • project code
    • program code
    • funded through date (for those contracts that are incrementally funded)
    • variances between available funds provided prior to order fulfillment and the sales price of items requested
    • quantities requested
    • customer name and address, specifications such as government-designated receiving, certifying, and acceptance official, if appropriate
    • date request received; and other data needed consistent with the inventory program    		 FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _006
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials system must record unfilled orders if checks or cash are received with the customer order, record it against the customer order and send the information to the Receipt Management function of the core financial system for proper recognition of the associated liability to reflect the customer advance. FFMIA Mandatory FM
  • Manage Supply Chain Entitlement

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _007
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials system must differentiate between price and historical cost. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _008
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials system must record revenue earned and the appropriate offsetting account (e.g., cash, receivables, advances) in the amount for which the inventory items are sold (price). FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Manage Collections

  • Manage Supply Chain Entitlement

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _009
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials system must identify item requests/orders for which the funds designated by the customer to purchase the items is less than the sales price of the items due to price changes, etc. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Manage Supply Chain Entitlement

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _010
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials system must record the consumption (including cost, asset identifier, description, quantity, etc.) of operating materials and supplies by management identified cost object identifier code to facilitate cost accounting and program management. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _011
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials system must provide indicators to identify any sensitive, classified, or other management determined items which restrict the loan or disposal process of an inventory, supplies, or material item. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _012
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials system must flag any restricted inventory, supplies, or materials items that are designated for loan or disposal and provide a system control, which must be overridden by management, to prevent improper loan or disposal activities. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _013
    		 To support the Inventory, Supplies and Materials Disposition process, the agency's Supplies and Materials system should provide the following capabilities: Access other information where applicable and available:
    revenue source code
    additional funding indicator, including increases and decreases
    line item number, including access to contract line item data
    signature (or electronic alternative) of acceptance official at agency or organization receiving the items
    name, title, phone number, and mailing address of acceptance official at agency or organization receiving the items
    Unique Item Identifier (note: When UIDs are used, data syntax and semantics for high capacity advanced information technology devices should conform to ISO 15434 and ISO15418 respectively)    		 FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Disposition _014
    		 To support the requirements for Inventory, Supplies, and Materials disposition process, the agency's Inventory, Supplies and Materials system should have the capability to use Electronic Data Interchange (EDI) to obtain customer orders electronically without the need for manual keying. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Distribution _001
    		 To support the requirements for the Inventory, Supplies and Materials Distribution process, the agency's Inventory, Supplies and Materials system must access to the following information:
    • pick lists to be used in pulling inventory items from storage
    • person or organization responsible for stewardship of loaned item(s)
    • location of loaned items    		 FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Distribution _002
    		 To support the requirements for the Inventory, Supplies and Materials Distribution process, the agency's Inventory, Supplies and Materials system must identify unfilled customer orders. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Distribution _003
    		 To support the requirements for the Inventory, Supplies and Materials Distribution process, the agency's Inventory, Supplies and Materials system must provide the ability to backorder unfilled customer orders as policy permits when insufficient stock is available to fulfill the total requirement. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Distribution _004
    		 To support the requirements for the Inventory, Supplies and Materials Distribution process, the agency's Inventory, Supplies and Materials system must provide the ability to compare customer order records to issue records and flag any differences for follow-up. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Distribution _005
    		 To support the requirements for the Inventory, Supplies and Materials Distribution process, the agency's Inventory, Supplies and Materials system must provide quality controls to ensure that all appropriate costs have been provided to the pricing formula for a particular customer order. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

    		•
    Inventory _Supplies _Materials _Distribution _006
    		 To support the requirements for the Inventory, Supplies and Materials Distribution process, the agency's Inventory, Supplies and Materials system must provide the ability to develop the information necessary, (e.g., payment terms, invoice date, item quantity, unit price, extended price, invoice amount, and additional charges such as transportation, etc.) to prepare an initial invoice for a customer that provides adequate support for the prices charged. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Initial _Valuation _Categorization _001
    		 To support the initial valuation and financial categorization process, the agency's Inventory, Supplies and Materials system must capture both unit cost and sales price of an inventory item. FFMIA Mandatory FM
    MSSM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Initial _Valuation _Categorization _002
    		 To support the initial valuation and financial categorization process, the agency's Inventory, Supplies and Materials system must maintain sufficient information to support the inventory valuation method chosen in the Budgeting and Purchase Planning functions, consistent with Federal accounting requirements. FFMIA Mandatory FM
    MSSM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Initial _Valuation _Categorization _003
    		 To support the initial valuation and financial categorization process, the agency's Inventory, Supplies and Materials system must Include all appropriate purchase, transportation, and production costs incurred to get the item to its current condition and location. FFMIA Mandatory FM
    MSSM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Initial _Valuation _Categorization _004
    		 To support the initial valuation and financial categorization process, the agency's Inventory, Supplies and Materials system must categorize inventory items as:
    (A) Available and Purchased for Resale
    (B) Held for repair
    (C) Excess, Obsolete, and Unserviceable
    (D) Raw Materials
    (E) Work in Process    		 DFMIR Mandatory FM
    MSSM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Initial _Valuation _Categorization _005
    		 To support the initial valuation and financial categorization process, the agency's Inventory, Supplies and Materials system must categorize operating material and supplies as:
    (A) Held for use,
    (B) Held for repair and
    (C) Excess, obsolete, and unserviceable.    		 FFMIA Mandatory FM
    MSSM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Initial _Valuation _Categorization _006
    		 To support the initial valuation and financial categorization process, the agency's Inventory, Supplies and Materials system must categorize stockpile materials as:
    (A) Held for sale or use and
    (B) Held in reserve.
    This category of inventory is reserved for use exclusively within the Department by the National Defense Stockpile Transaction Fund.    		 FFMIA Mandatory FM
    MSSM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Initial _Valuation _Categorization _007
    		 To support the initial valuation and financial categorization process, the agency's Inventory, Supplies and Materials system must provide interface data required to meet core financial system requirements. FFMIA Mandatory MSSM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Initial _Valuation _Categorization _008
    		 To support the initial valuation and financial categorization process, the agency's Inventory, Supplies and Materials system must provide total cost information by financial category for items added into inventory to the core financial system for posting by the General Ledger Management function and the Cost Management function. FFMIA Mandatory FM
    MSSM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Initial _Valuation _Categorization _009
    		 To support the initial valuation and financial categorization process, the agency's Inventory, Supplies and Materials system must if the agency has a cost accounting system to support a manufacturing, industrial fund, or similar activities, provide the cost of items, and other information as determined by management, needed to determine item consumption/usage and assess performance. FFMIA Mandatory FM
    MSSM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Initial _Valuation _Categorization _010
    		 To support the initial valuation and financial categorization process, the agency's Inventory, Supplies and Materials system must provide information, such as description, quantity, asset identifier, and other information as specified by management, needed to support reconciliation between the inventory system's records and other systems' records. FFMIA Mandatory FM
    MSSM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Inspection _Process _001
    		 To support the inspection process, the agency's Inventory, Supplies and Materials system must record the acceptance or rejection of new or returned items at their destination and the quantities of each. Update inventory on hand information as a result FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Inspection _Process _002
    		 To support the inspection process, the agency's Inventory, Supplies and Materials system must update accountability records to record acceptance or rejection of new or returned items FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Inspection _Process _003
    		 To support the inspection process, the agency's Inventory, Supplies and Materials system must record the date of acceptance for purposes of the Prompt Payment Act FFMIA Mandatory FM
    MSSM
  • Manage Supply Chain Entitlement

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Inspection _Process _004
    		 To support the inspection process, the agency's Inventory, Supplies and Materials system must provide information, such as quantity, asset identifier, and cost on items received and accepted necessary to support the payment management function of the core financial system. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Inspection _Process _005
    		 To support the inspection process, the agency's Inventory, Supplies and Materials system must identify shipping discrepancies (e.g., SF 364, Report of Discrepancy) and product quality deficiencies (e.g., SF 368, Product Quality Deficiency Report) between the items received and the information provided on shipping documents and purchase orders, to support follow-up. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Inspection _Process _006
    		 To support the inspection process, the agency's Inventory, Supplies and Materials system should identify shipments of components for any inventoried items. FFMIA Value Added MSSM
  • Identify and Reserve Supply Chain Resources

  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Item _Receipt _001
    		 To support the item receipt process, the agency's Inventory, Supplies and Materials system must record information on the procurement receipt document in sufficient detail to allow matching of receipt, purchase order/contract, and invoice for payment purposes. Examples of data to collect include item numbers, quantities, units of measure, vendor, purchase order number, and storage location. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Item _Receipt _002
    		 To support the item receipt process, the agency's Inventory, Supplies and Materials system must complete skeletal record of donated (including gifted or bequeathed items) items to include such information as quantity, description, estimated fair market value of each item received, receipt date, method of acquisition, etc. in sufficient detail to initiate appropriate accountability and financial control. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Item _Receipt _003
    		 To support the item receipt process, the agency's Inventory, Supplies and Materials system must record, for Prompt Pay Act purposes, the date of receipt or the date of acceptance is used, whichever is later. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Item _Receipt _004
    		 To support the item receipt process, the agency's Inventory, Supplies and Materials system must record partial and full receipts of orders along with item that are backordered. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Item _Receipt _005
    		 To support the item receipt process, the agency's Inventory, Supplies and Materials system must provide for performing quantity and price conversions between different units of issue/measure. For example, the item purchase unit may be cases (cs) and the receiving activity unit of issue/measure may be each (ea). FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Item _Receipt _006
    		 To support the item receipt process, the agency's Inventory, Supplies and Materials system must identify transportation discrepancies (i.e., any discrepancy between the government or commercial bill of lading and item received), and generate the transportation discrepancy report (e.g., SF 361, Transportation Discrepancy Report). FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Item _Receipt _007
    		 To support the item receipt process, the agency's Inventory, Supplies and Materials system should assign lot control and serialization numbers. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Item _Receipt _008
    		 To support the item receipt process, the agency's Inventory, Supplies and Materials system should provide disposition codes for subsequent actions of rejected materials. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Item _Receipt _009
    		 To support the item receipt process, the agency's Inventory, Supplies and Materials system should record items being returned to vendor, including items on backorder. FFMIA Value Added FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Item _Receipt _010
    		 To support the item receipt process, the agency's Inventory, Supplies and Materials system should ensure incoming materials are appropriately labeled or marked and readily visible. FFMIA Value Added MSSM
  • Manage Inbound and Outbound Shipments

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Item _Receipt _011
    		 To support the item receipt process, the agency's Inventory, Supplies and Materials must record information on material returned by customers and provide customer credit/refund on items returned in accordance with the agency's return policy. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Needs _Determination _001
    		 To support the needs determination process, the agency's Inventory, Supplies and Materials system must record customer demand and replenishment lead time data for a period of time (as specified by management), identify anomalies (such as unusual spikes in customer demand), and compute demand and lead time forecasts based upon a regular schedule determined by management. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Needs _Determination _002
    		 To support the needs determination process, the agency's Inventory, Supplies and Materials system must compute and routinely update the ordering costs, as determined by management. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Needs _Determination _003
    		 To support the needs determination process, the agency's Inventory, Supplies and Materials system must estimate and routinely update the per unit holding cost. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Needs _Determination _004
    		 To support the needs determination process, the agency's Inventory, Supplies and Materials system must use either Economic Order Quantity (EOQ) or any other management approved method, to minimize total costs of inventory, supplies, and materials, including the sum of ordering and holding costs may be used to compute the optimum order quantity. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Needs _Determination _005
    		 To support the needs determination process, the agency's Inventory, Supplies and Materials system must compute the safety level of an item, if any, on a regular schedule. The safety level may include variables stipulated by management to establish intended service levels. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

    		•
    Inventory _Supplies _Materials _Needs _Determination _006
    		 To support the needs determination process, the agency's Inventory, Supplies and Materials system re-compute the reorder point level on a regular schedule, considering the item's acquisition lead time, quantity, safety level, repair cycle level, if applicable, and any applicable non-demand-based levels. Demand-based items may be procured when the items on-hand and on-order are equal to or less than the reorder point. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

    		•
    Inventory _Supplies _Materials _Needs _Determination _007
    		 To support the needs determination process, the agency's Inventory, Supplies and Materials system record the authorization and expiration of non-demand based requirements, i.e., special program requirements, war reserve requirements, and provisioning requirements. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

    		•
    Inventory _Supplies _Materials _Needs _Determination _008
    		 To support the needs determination process, the agency's Inventory, Supplies and Materials system must determine if replenishment is needed on a regular schedule, basing the determination on net item and reorder point. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

    		•
    Inventory _Supplies _Materials _Needs _Determination _009
    		 To support the needs determination process, the agency's Inventory, Supplies and Materials system must schedule replenishment reviews on a regular basis. FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

    		•
    Inventory _Supplies _Materials _Needs _Determination _010
    		 To support the needs determination process, the agency's Inventory, Supplies and Materials system must provide access to the following information:
    • fiscal year
    • organization code
    • cost center
    • estimated amount
    • estimated quantity
    • project code
    • program code
    • transaction date
    • action code (new/modification)
    • subject to funds availability indicator
    • interagency agreement number
    • performance measure code
    • description
    • estimated amounts increased and/or decreased
    • revenue source code
    • agency location code
    • shelf life.    		 FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Needs _Determination _011
    		 To support the Inventory, Supplies, and Materials need determination process, the agency's Inventory, Supplies and Materials system should compute overall production targets necessary to fill customers' orders and meet operating schedules. FFMIA Value Added FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Perform Cost Analysis

    		•
    Inventory _Supplies _Materials _Needs _Determination _012
    		 To support the Inventory, Supplies, and Materials need determination process, the agency's Inventory, Supplies and Materials system should support predefined inspection plans and quality standards, as determined by management. FFMIA Value Added FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Perform Cost Analysis

    		•
    Inventory _Supplies _Materials _Needs _Determination _013
    		 To support the Inventory, Supplies, and Materials need determination process, the agency's Inventory, Supplies and Materials system should access the estimated quantity associated with establishing the obligation where applicable. FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Inventory _Supplies _Materials _Needs _Determination _014
    		 To support the Inventory, Supplies, and Materials need determination process, the agency's Inventory, Supplies and Materials system should enable electronic approvals, notification alerts, and point-of-entry automated requisition forms. FFMIA Value Added MSSM
  • Identify and Reserve Supply Chain Resources

    		•
    Inventory _Supplies _Materials _Needs _Determination _015
    		 To support the Inventory, Supplies, and Materials need determination process, the agency's Inventory, Supplies and Materials system should allow for collection of scrap and waste rates on Inventory, Supplies and Materials FFMIA Value Added FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Needs _Determination _016
    		 To support the Inventory, Supplies, and Materials need determination process, the agency's Inventory, Supplies and Materials system should make contract termination recommendations based on mathematical models of termination costs, ordering costs, and holding costs FFMIA Value Added FM
  • Perform Cost Analysis

    		•
    Inventory _Supplies _Materials _Placement _Into _Inventory _001
    		 To support the inventory into placement process, the agency's Inventory, Supplies and Materials system must identify the intended location of the item and track its movement from the point of initial receipt to its final destination. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Placement _Into _Inventory _002
    		 To support the inventory into placement process, the agency's Inventory, Supplies and Materials system must record identifiers, quantities, condition, location, and other information as determined by management, necessary to establish physical control. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Placement _Into _Inventory _003
    		 To support the inventory into placement process, the agency's Inventory, Supplies and Materials system must record items within an item class or category as determined necessary by management for maintaining control over inventory, supplies, and materials. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Supplies _Materials _Placement _Into _Inventory _004
    		 To support the inventory into placement process, the agency's Inventory, Supplies and Materials system must provide an identifier for identifying restrictions on the sale, or use, or disposal of inventory, supplies, and materials by category and item. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Transfer _To _Repair _Status _001
    		 To support the transfer to repair status process, the agency's Inventory, Supplies and Materials system must record the asset identifier, description, cost, and quantities of items transferred from its current status to "in repair". Provide information to the core financial system to record the change in financial category. FFMIA Mandatory FM
    MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Transfer _To _Repair _Status _002
    		 To support the transfer to repair status process, the agency’s Inventory, Supplies and Materials system must adjust the valuation of inventory items in accordance with the repair accounting treatment selected by the agency in conformance with SFFAS Number 3. FFMIA Mandatory FM
    MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Inventory _Work _In _Progress _Costs _001
    		 To support the accounting for work-in-progress costs process, the agency's Inventory, Supplies and Materials system must provide financial information in the appropriate format and method to other financial management systems used by the agency. For example, provide work-in-process costs by the designated accounting classification structure (e.g., fund, program, organization, project, object class) to the core financial system and cost accounting system. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Work _In _Progress _Costs _002
    		 To support the accounting for work-in-progress costs process, the agency's Inventory, Supplies and Materials system must accept cost and other appropriate information from a separate cost accounting system to support cost accumulation by work elements such as job order, activities, products, etc. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Work _In _Progress _Costs _003
    		 To support the accounting for work-in-progress costs process, the agency's Inventory, Supplies and Materials system must track accumulated costs, by asset identifier, including the cost of direct materials, direct labor, and overhead where applicable (including standard costs and rates, if applicable) for work-in-process. Percentage of completion methodology should be used to value work-in-process. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Inventory _Work _In _Progress _Costs _004
    		 To support the accounting for work-in-progress costs process, the agency's Inventory, Supplies and Materials system must provide features to record unit costs and prices of products and services. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Leave _Processing _001
    		 The human resources and payroll systems must automatically convert leave taken in excess of available balance, based upon an established leave priority policy. When appropriate, provide for management review (e.g., to determine advance, leave without pay, or absence without leave). FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Leave _Processing _002
    		 An employee who accepts an appointment to, or occupies, a position for which the agency has prescribed the requirement that the incumbent accept assignments anywhere in the world as the needs of the agency dictates earns 15 days home leave for each 12 months of service abroad. DFMIR Mandatory FM
    HRM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Leave _Processing _003
    		 The human resources and payroll systems must accrued leave for part-time employees. Leave accruals for part-time employees are based on actual applicable hours in a pay status. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Leave _Processing _004
    		 The human resources and payroll systems must determine compensatory time or credit hours to be forfeited or paid as appropriate based on predetermined elapsed time limits; maximum carry over limits; and maximum earning ceilings. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Leave _Processing _005
    		 The human resources and payroll systems must maintain detailed audit trail and control data that ensure that all reported leave hours have been processed accurately and that the hours used in pay calculations are correct. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Leave _Processing _006
    		 The human resources and payroll systems must provide the capability to track and report pay associated with job-related injury time (continuation of pay (COP)). FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Leave _Processing _007
    		 The human resources and payroll systems must provide capabilities for fiscal year-end, leave-year- end and calendar year-end processing and forfeitures in accordance with established Government-wide and agency guidelines. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Leave _Processing _008
    		 The human resources and payroll systems must process leave forfeiture and carryover for each employee. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Leave _Processing _009
    		 The human resources and payroll systems must modify leave accruals; and/ or balances for employees who change leave systems, or work schedules (i.e., full-time to part-time, etc.). FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

  • Sustain Human Resources

    		•
    Leave _Processing _010
    		 The payroll system must process both current period and prior period leave transactions on an effective pay period basis. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Record Time and Attendance

    		•
    Leave _Processing _011
    		 The human resources and payroll systems must provide capabilities to re-compute leave balances due to prior-period hour adjustments or retroactive entitlement changes for each period subsequent to the effective period of the change (leave, benefits and payments) in the following order: (1) retroactive entitlement changes and then (2) prior-period hour adjustments. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Leave _Processing _012
    		 The payroll system should process leave for each reported leave type at the end of each effective pay period. Process advances; accruals, and restored leave before usage are applied to the appropriate available balance. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Record Time and Attendance

    		•
    Leave _Processing _013
    		 Upon termination of an employee from federal employment, the payroll system must offset the dollar amount of advanced leave balances (computed at the rate of pay in effect when the leave was taken) against the dollar amount of earnings for pay period of separation and any unused annual leave (based on the current pay rate) on termination of an employee from federal employement. Calculate indebtness for leave advances upon separation. Accomodate requests for waiver of collections for leave advances. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Record Time and Attendance

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Leave _Processing _014
    		 The human resources and payroll systems must process leave accrual units for special category employees, e.g., firefighters, etc. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Leave _Processing _015
    		 To support leave processing, the human resources and payroll systems must offset advanced sick leave balances against subsequent pay period accruals of sick leave. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Leave _Processing _016
    		 The system must provide for the performance of all activities associated with determination of proper leave balances for all types of leave, leave advances, accruals, usages, forfeitures, limitations, and transfers. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Leave _Processing _017
    		 The payroll system should process leave for each reported leave type at the end of each effective pay period. Process advances; accruals, and restored leave before usage are applied to the appropriate available balance. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Record Time and Attendance

    		•
    Leave _Processing _019
    		 An employee who is serving at a post for which payment of a foreign or nonforeign (but not a tropical) differential of 20 percent or more is authorized by law or regulation earns 15 days home leave for each 12 months of service abroad DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Manage Liabilities

    		•
    Leave _Processing _020
    		 An employee not included in DoD FMR Volume 8 chapter 5 subparagraph 052102 C.1, 2, 3, or 4 of this section earns 5 days home leave for each 12 months of service abroad DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Manage Liabilities

    		•
    Leave _Processing _021
    		 The employee earns home leave under the rates fixed by 5 C.F.R., section 630.604 for each month of service abroad. An agency shall credit home leave to an employee's leave account, as earned, in multiples of 1 day. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Manage Liabilities

    		•
    Leave _Processing _022
    		 For each pay period, the payroll system must accrue each type of leave to which an employee is entitled, including partial accruals and carryovers. Special accrual rules for employees using donated leave, etc., must be accommodated. DFMIR Mandatory FM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Record Time and Attendance

    		•
    Lender _Eligibility _001
    		 A guaranteed loan system must record and update lender application information, ensuring that all required data is present and valid (e.g., Taxpayer Identification Number (TIN). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _002
    		 A guaranteed loan system must document that any required lender application fee has been received and calculated correctly. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _003
    		 A guaranteed loan system must provide an automated interface with the Core Financial System to record the receipt of any application fee. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _004
    		 A guaranteed loan system must compare lender application information against information on firms currently debarred or suspended from participating in a government contract or delinquent on a debt to the government. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _005
    		 A guaranteed loan system should compare lender application information against qualification requirements and provide the results to principal officers and staff. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _006
    		 A guaranteed loan system must compare lender application information against information concerning the lender's financial credentials gathered from banking regulatory agencies, rating services, and other information sources. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _007
    		 A guaranteed loan system must compare lender application information against lender performance data. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _008
    		 A guaranteed loan system must update the lender information store to reflect the agency's decision on the lender application. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _009
    		 A guaranteed loan system should generate and electronically transmit a notice to inform the lender of approval or disapproval of the lender's application. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _010
    		 A guaranteed loan system must maintain data on lender disapprovals as a historical reference to support effective monitoring of future lenders. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _011
    		 A guaranteed loan system should record text comments related to approval or disapproval of the lender application. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _012
    		 A guaranteed loan system must record relevant data concerning the lender agreement. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _013
    		 A guaranteed loan system should generate the lender agreement for signature by the lender. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _014
    		 A guaranteed loan system must document that the agency and lender have consummated the lender agreement. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _015
    		 A guaranteed loan system must provide a tracking mechanism to identify expiring agreements needing renewal. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _016
    		 A guaranteed loan system being designed and implemented, or are in use, must operate in accordance with laws, regulations; and judicial decisions. It is the responsibility of each agency to be knowledgeable of the legal requirements governing its human resources and payroll operations. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _017
    		 A guaranteed loan system must control the data in the optional processes which must be consistent with standard guaranteed loan systems that contain the official records for the agency. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _018
    		 A guaranteed loan system interacts with the core financial system to perform fund control check, initiate or record payments, and record the results of other guaranteed loan-related financial transactions, and acknowledge receipt of financial information exchange. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _019
    		 The system must be able to perform automatic system balancing. This system balancing must ensure that direct loan partners involved in a financial information exchange agree on transaction number and dollar values passed, processed, and rejected. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _020
    		 A guaranteed loan system must use Lender/Servicer Information. This refers to data about the lender. necessary to determine the eligibility and creditworthiness of the lender financial information concerning the level of loans under the lender's control; data about the lender's level of responsibility extending loans to borrowers both within the agency and outside the agency; and the status of the various reviews performed on the lender. This information store includes the following data:
    - Lender/Servicer Application Data
    - Lender/Servicer Review Data
    - Approved Lender/Servicer Data
    - Lender/Servicer Status    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _021
    		 A guaranteed loan system must refer to data about guarantee requests received by the agency. The amount of information about each individual loan will vary depending on the loan's size, the lender's status, the statutory requirements of an individual loan program and each individual agency's policies. This information store includes the following data:
    - Guarantee Data (e.g., lender, loan amount, guarantee level, loan status, subsidy information, interest rate, and loan terms)
    - Collateral Data (e.g., appraised value, status) (Mandatory unless specifically excluded by program requirements
    - Borrower Data (e.g., borrower's name, address, social security number (SSN) or taxpayer identification number (TIN), financial data)
    - Guarantee fees due and/or collected    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _022
    		 A guaranteed loan system should refer to data about guarantee requests received by the agency. The amount of information about each individual loan will vary depending on the loan's size, the lender's status, the statutory requirements of an individual loan program and each individual agency's policies. This information store includes the following data:
    - Rejected Guarantee Data (e.g., lender, reason for rejection)    		 FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _023
    		 A guaranteed loan system must use Claim Information. This refers to data about a lender's claim for payment from the government on a defaulted loan under the guarantee agreement. This information store includes the following data:
    - Claim Application Data
    - Claim Status    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _024
    		 A guaranteed loan system must use Acquired Loan Information. This refers to data associated with, a defaulted or delinquent loan guarantee that has been acquired by the agency. This store will include all loan information plus other data required for loan servicing and collection activity. This information store includes the following data:
    - Acquired Loan Data
    - Acquired Loan Status
    - Acquired Loan Collateral Data
    - Payment History    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _025
    		 A guaranteed loan system must use Program Criteria. This refers to decision-making criteria used by system functions and based on statutes, regulations, and policies for the guaranteed loan program. This information store includes the following data:
    - Lender Eligibility
    - Lender Financial Rating
    - Lender-Risk Rating
    - Portfolio Evaluation
    - Creditworthiness (Mandatory unless specifically excluded by program requirements)
    - Borrower Eligibility
    - Guarantee Fees
    - Fee Penalty
    - Claim Application Evaluation
    - Receipt Application Rules
    - Debt Collection
    - CAIVRS Referral
    - Credit Bureau Reporting
    - Treasury Offset Referral
    - Collection Agency Selection
    - Litigation Referral
    - Write-off    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _026
    		 A guaranteed loan system should use Program Criteria. This refers to decision-making criteria used by system functions and based on statutes, regulations, and policies for the guaranteed loan program. This information store includes the following data:
    - Close-out
    - Loan Sale    		 FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _027
    		 A guaranteed loan system must use Core Financial System Information. This refers to information for performing funds control checks, initiating or recording payments, and recording the results of other guaranteed loan financial transactions. This information store includes the following data:
    - Budget Execution Data
    - Receivables
    - Disbursement Data
    - Collections/Receipts
    - Administrative Costs
    - Principal and Interest Data
    - Acquired Asset Data
    - Collateral    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _028
    		 A guaranteed loan system must use External Organizational Information. This refers to information coming from outside the agency into the guaranteed loan system. This information store is composed of the following types of data:
    - Lender Rating Data
    - Treasury Interest Rates
    - SF-1151's (Non-Expenditure Transfer Authorization) and SF-1081% (Voucher a Schedule of Withdrawals and Credits)
    - Loan Status
    - Sale Approval
    - Collection Activities and Results
    - Write-off Approval
    - Foreclosure Data    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _029
    		 A guaranteed loan system should use External Organizational Information. This refers to information coming from outside the agency into the guaranteed loan system. This information store is composed of the following types of data:
    - Sale Proceeds    		 FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Eligibility _030
    		 A guaranteed loan system must use the following functions should be supported by the system:
    - Lender Management
    - Guarantee Extension and Maintenance
    - Portfolio Management
    - Acquired Loan Servicing
    - Delinquent Debt Collection
    - Treasury Cross Servicing I
    - Other Reporting Requirements    		 FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _001
    		 A guaranteed loan system must compare lender/servicer financial and performance information against agency portfolio evaluation criteria to identify lenders/servicer for regular or special review. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Financial Reporting

  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _002
    		 A guaranteed loan system must have the capability to compute performance statistics for effective monitoring, including delinquency rates, default rates, and claim rates. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _003
    		 A guaranteed loan system must compute a quantified risk for each lender/service. The risk is quantified by weighting appropriate risk factors (e.g., loan volume, delinquency rate, default rate) based on the correlation between the risk factor and lender/ service performance. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _004
    		 A guaranteed loan system must compare the quantified lender/servicer risk to risk rating criteria to assign a risk rating to each lender/servicer (e.g. high, medium, low). FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _005
    		 A system should enter high-risk lenders/servicers on a problem watch list and generate a notice to each affected lender/servicer. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _006
    		 A guaranteed loan system must provide historical performance information on lenders and services identified for review to the review team. The preferred method is by electronic means. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _007
    		 A guaranteed loan system should provide for scheduling and tracking of the review team's activities. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _008
    		 A guaranteed loan system should document review results including date of review, name(s) of reviewer(s), and any deficiencies and associated explanations. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _009
    		 A guaranteed loan system should record text comments relevant to the review process. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _010
    		 A guaranteed loan system should generate a notice to inform the lender/servicer of a finding of non-compliance (electronically, where appropriate), including any penalties or sanctions, and the right to appeal. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _011
    		 A guaranteed loan system should document and track corrective action plans agreed to by the agency and the lender/servicer, including proposed resolution dates, and update lender/servicer data to reflect any changes in status resulting from the corrective actions. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _012
    		 A guaranteed loan system must update the status of lenders and servicers that do not comply with agency standards for continued program participation or do not correct deficiencies identified through reviews in a reasonable period of time. The system must also provide data to support corrective action plans such as penalties and/or sanctions. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _013
    		 A guaranteed loan system should document and track appeals received from the lender/servicer and agency appeal decisions and generate a decision notice to the lender/servicer. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _014
    		 A guaranteed loan system must record penalties and/or sanctions imposed by the agency review board on those lenders or servicers found to be in serious and frequent non-compliance with federal problem standards. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _015
    		 A guaranteed loan system must record critical data on the lender's guarantee request to support the guarantee evaluation process. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _016
    		 A guaranteed loan system must provide access to guarantee request information to each individual participating in the guarantee decision. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _017
    		 A guaranteed loan system should record text comments relevant to the guarantee decision. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _018
    		 A guaranteed loan system must compare borrower information on the lender's guarantee request to agency program borrower eligibility criteria. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _019
    		 A guaranteed loan system must check the appropriate system data files to determine whether a lender has recently submitted a duplicate guarantee request for the applicant, or a guarantee request for the applicant has been previously denied. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _020
    		 A guaranteed loan system should document that the lender obtained a credit bureau report. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _021
    		 A guaranteed loan system must compare the applicant's credit worthiness information to system-stored program credit worthiness criteria and assign a credit risk rating to the applicant, unless specifically excluded by program requirements. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _022
    		 A guaranteed loan system should document that borrower financial data, repayment ability, and repayment history have been verified. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _023
    		 A guaranteed loan system must document whether the applicant has previously defaulted on debt to the federal government. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _024
    		 An automated system should provide the information needed to compute the credit subsidy amount associated with a loan guarantee using
    projected cash flows and the applicable Treasury interest rate in accordance with OMB Circular A-34, A-11, and SFFAS No 2.    		 FFMIA Mandatory FM
  • Manage Receivables

  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _025
    		 A guaranteed loan system must provide an automated interface with the Core Financial System to determine if sufficient funds are available in the program account and if available lending limits in the financing account are sufficient to cover the subsidy cost and the face value of the proposed guarantee. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _026
    		 A guaranteed loan system must reflect the approved guarantee status. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _027
    		 A guaranteed loan system must accept, identify, track, and report supervisor overrides of system-generated acceptance/rejection recommendations. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _028
    		 A guaranteed loan system must create and maintain a system record of rejected guarantee requests. FFMIA Mandatory FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _029
    		 A guaranteed loan system should notify the lender of approval or disapproval (electronically where appropriate). FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Lender _Service _Monitoring _030
    		 A guaranteed loan system should provide at least the following types of management information: lender eligibility activity, completed reviews, lender performance, and exceptions. FFMIA Value Added FM
  • Record Loans and Grants

    		•
    Local _Travel _001
    		 The travel system should provide the capability for users to produce a local travel voucher by entering selected data into the system to activate an obligation and payment of local travel. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Post to General Ledger

    		•
    Local _Travel _002
    		 The travel system must provide the capability to change the appropriate accounting classification data. FFMIA Mandatory FM
    HRM
  • Manage Financial Management Policy

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Local _Travel _003
    		 The travel system must provide the capability to compute mileage allowances. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Local _Travel _004
    		 The travel system must provide for funds availability. FFMIA Mandatory FM
    HRM
  • Manage Execution Fund Account

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Maintain _And _Update _Payee _Information _001
    		 To support the Payment Follow-Up process, the Core financial system must provide automated functionality to report third-party payments on the principal vendors' IRS 1099-MISC forms. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Maintain _And _Update _Payee _Information _002
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to capture the following vendor information:
    • Vendor ID number (agency-assigned)
    • Vendor name (Legal)
    • Vendor name (Doing Business as (DBA))
    • Vendor name (Division)
    • Vendor address
    • Business type (support Central Contractor Registration (CCR) published business rules for business type: Federal govt., state govt., small business, etc.)
    • Organization type (support CCR published business rules for organization type: sole proprietorship/Individual; partnership, employee, etc.)
    • US or Non-US
    • Product Service codes
    • SIC code
    • North American Industry Classification System (NAICS) code
    • Credit Card Vendor Indicator
    • Data Universal Numbering System (DUNS) number
    • DUNS + 4 number for each instance of banking information, for CCR vendors
    • Prompt Pay indicator and type, or payment terms
    • IRS 1099 indicator
    • IRS W-2 indicator
    • CCR registration indicator (required, exempt)
    • CCR registration status (active or expired)
    • Comment field
    • Active/Inactive indicator
    • Debarment indicator
    • Debarment start and end dates
    • Government wide Financial Report System (GFRS) and Federal Agencies' Centralized Trial-Balance System (FACTS) I trading partner codes for Federal vendors
    • Agency Location Codes (ALC) (for Federal vendors)
    • Disbursing Office Symbol (for Federal vendors)
    • Default payment method, e.g., check, EFT
    • Alternate payment methods
    • Taxpayer Identification Number (TIN)
    • Foreign address indicator
    • Four remittance addresses, for check payments (including street address, city, state, zip code, and country)
    • Contact name, telephone number and e-mail address for each remittance address
    • Four instances of Electronic Fund Transfer (EFT) banking information (including account number; account type (e.g., checking, savings); and RTN)
    • Four instances of EFT bank name and address
    • Contact name, telephone number and e-mail address for each instance of EFT banking information, accommodating contact types defined as mandatory" in CCR business rules.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _003
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to validate for duplicate Taxpayer Identification Numbers (TINs) when adding or updating vendor records. Notify the agency when duplicate TINs are identified. Allow the error message to be overridden. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _004
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to maintain a history of changes made to vendor information. Capture name of data item changed, before and after values, entry date and time and ID of user who made the change. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _005
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to deactivate vendors on demand or based on agency-specified length of time with no activity. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _006
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to import CCR data. Update vendor data for relevant changes contained in the CCR's daily extract files. Support the data definitions (e.g. data types; field names; field lengths) used in CCR for fields that are common to the CCR and the Core vendor file. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _007
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to capture third-party payee information associated a primary vendor including:
    • Payee name
    • Payee point of contact
    • Payee telephone number
    • Payee email address
    • Remittance address or/banking information (account number, account type, RTN).    		 FFMIA Mandatory FM
    MSSM
  • Manage Receivables

  • Manage Supply Chain Entitlement

    		•
    Maintain _And _Update _Payee _Information _008
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to associate multiple DUNS plus 4 numbers to a single DUNS number. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _009
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to associate one DUNS+4 with each instance of a vendor's CCR banking information. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _010
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to associate multiple DUNS numbers with a single TIN. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _011
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to query vendor file. Parameters include:
    • Vendor number
    • Vendor legal name
    • Vendor DBA Name
    • Vendor Division
    • Vendor TIN
    • DUNS number
    • IRS 1099 indicator.
    Result is a display of all vendor data for the specified vendor. Output options include an Excel formatted data file.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _012
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to query vendor history. Parameters include vendor number, change date range. Results include date and time of change, ID of user who made the change, item name, before and after data values. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _013
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to prevent the deactivation of vendors that have unliquidated obligations or unpaid invoices in the system. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _014
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to prevent new obligations that reference inactive or debarred vendors. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Manage Receivables

    		•
    Maintain _And _Update _Payee _Information _015
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to prevent new obligation and payment to vendors with expired CCR registrations. FFMIA Mandatory FM
    MSSM
  • Manage Execution Fund Account

  • Manage Receivables

  • Manage Supply Chain Entitlement

    		•
    Maintain _And _Update _Payee _Information _016
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to associate vendor and customer records that represent the same entity. FFMIA Mandatory FM
    MSSM
  • Manage Receivables

  • Manage Supply Chain Entitlement

    		•
    Maintain _And _Update _Payee _Information _017
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to identify updated CCR company names (legal, DBA or division) that are different than vendor names on obligations. Generate an exception report to notify agencies of contracts that require modification. Result is a list of selected vendor numbers, details of the CCR company name change, related obligation document numbers and associated vendor names. FFMIA Mandatory FM
    MSSM
  • Manage Receivables

  • Manage Supply Chain Entitlement

    		•
    Maintain _And _Update _Payee _Information _018
    		 To support the Payee Information Maintenance process, the Core financial system must provide automated functionality to prevent the agency from manually updating CCR vendor data for vendors required to register in the CCR. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Maintain _And _Update _Payee _Information _020
    		 To support the Document Referencing and Modification process, the Core financial system must provide automated functionality to associate documents with related source documents (e.g., reimbursable agreements, purchase orders, contracts and delivery orders, Blanket Purchase Agreement (BPAs) and call numbers, and grants) so that queries show all related activity. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Maintain _Fund _Availability _001
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to validate funds availability prior to recording spending transactions. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Maintain _Fund _Availability _002
    		 To support the Funds Distribution process, the Core financial system must provide automated functionality to record up to eight levels of funds distribution including levels used for appropriation and apportionment of budget authority. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Maintain _Fund _Availability _003
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to define the level of fund control edits and tolerance checks as one of the following:
    • Rejection
    • Warning (override authority needed to post transaction)
    • Information only (no override needed).    		 FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Maintain _Fund _Availability _004
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to update balances used for funds controls to reflect changes in the status and amounts of commitments, obligations, expenditure and available balances. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Maintain _Fund _Availability _006
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to derive funds availability based on the budget fiscal year of the originating document, i.e., whether funds cited are unexpired, expired, or cancelled. Record United States Standard General Ledger (USSGL) prescribed general ledger entries when de-obligation of expired funding occurs. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _Fund _Availability _007
    		 To support the Document Referencing and Modification process, the Core financial system must provide automated functionality to capture document modifications at the accounting line item level that affect the general ledger, including changes to dollar amounts and accounting classifications. Validate that funds are available prior to recording the modifications. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _Fund _Availability _008
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to calculate available fund balances based on reimbursable agreement authority. FFMIA Mandatory FM
    MSSM
  • Award Contract or Acknowledge Order or Issue Modification

  • Manage Execution Fund Account

    		•
    Maintain _Fund _Availability _009
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to monitor spending against reimbursable agreement amounts. FFMIA Mandatory FM
    MSSM
  • Award Contract or Acknowledge Order or Issue Modification

  • Manage Execution Fund Account

    		•
    Maintain _Fund _Availability _011
    		 In the case of multiple-year appropriation accounts whose periods of availability for obligation overlap, the system shall apply reimbursable customer orders and their related transactions only to the most current accounts available during the period the orders were received. DFMIR Mandatory FM
    MSSM
  • Award Contract or Acknowledge Order or Issue Modification

  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Maintain _Fund _Availability _012
    		 In order to prevent overpayments and ensure that applicable limitations are not exceeded, the system must identify the unobligated balance and unpaid obligations of all expired appropriations at the time they expire. DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Manage Financial Management Policy

    		•
    Maintain _Fund _Availability _013
    		 In order to prevent overpayments and ensure that applicable limitations are not exceeded, the system must identify the unobligated balance and unpaid obligations of all canceled appropriations at the time they are canceled. DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Manage Financial Management Policy

    		•
    Maintain _Fund _Availability _014
    		 To add value to the Funds Status process, the Core financial system should provide automated functionality to notify the agency when funds availability is reduced based on the processing of agency-specified transaction types or sources (e.g., credit card payments and payroll). FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Maintain _Fund _Availability _015
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to reduce reimbursable authority and reimbursable agreement balances when customer orders are recorded. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Maintain _Fund _Availability _016
    		 To support the Document Referencing and Modification process, the Core financial system must provide automated functionality to capture document modifications that do not affect the general ledger, such as changes to vendor names, descriptions, etc. FFMIA Mandatory MSSM
  • Establish Sourcing Vehicle with Commercial Sources

  • Execute Sourcing Strategy

    		•
    Maintain _Fund _Availability _017
    		 To support the Document Referencing and Modification process, the Core financial system must provide automated functionality to associate document modifications and cancellations with the original documents so that queries show all related activity. FFMIA Mandatory MSSM
    		  
    Maintain _Fund _Availability _018
    		 To support the Document Referencing and Modification process, the Core financial system must provide automated functionality to reference multiple documents and document lines in the processing chain. For example, reference multiple commitments or commitment lines on an obligating document, or reference multiple receivable documents or document lines on a collection. FFMIA Mandatory MSSM
    		  
    Maintain _Fund _Availability _019
    		 To support the Document Referencing and Modification process, the Core financial system must provide automated functionality to capture the latest system processing status on all documents.
    • Held: The user has decided to save (hold) the document and not allow the system to process it. (Note: This status is distinguished from invoices that are processed and warehoused, then "held" from inclusion in the payment schedule.)
    • Suspended: The document has failed one or more system validations (edits) and is prevented by the system from processing. The document is automatically stored for later processing. Suspended documents may be automatically processed by the system upon changes to underlying data, such as available funds.
    • Pending Approval: The document has passed all system validations. The system will not process the document until all approvals required by the agency's workflow configuration have been applied. Not all documents require approvals.
    • Approved: The document has passed all system validations (edits) and all required approvals have been applied. The document is available for processing.
    • Processed: All related accounting events have been recorded and system tables have been updated.
    • Open: The document has been processed but not liquidated or only partially liquidated. The document is available for further processing.
    • Closed: The document has been processed and completely liquidated. The system will not allow further processing against the document unless it is reopened by the user.
    • Cancelled: The user has permanently closed a previously processed document. The system will not allow further processing against the document.
    • Deleted: The user has chosen not to process a held or suspended document. Deleted documents are marked for purging.
    • Converted: The document was processed through an automated or manual transfer from a legacy system.    		 FFMIA Mandatory MSSM
    		  
    Maintain _Fund _Availability _020
    		 To support the Document Referencing and Modification process, the Core financial system must provide automated functionality to query transactions. Parameter is any document number. Result is a list of all general ledger transactions in the document's processing chain, including:
    • Transaction numbers
    • Amounts
    • GL debits and credits
    • Accounting classification elements.    		 FFMIA Mandatory MSSM
    		  
    Maintain _Fund _Availability _021
    		 To add value to the Document Referencing and Modification process, the Core financial system should provide automated functionality to update accounting data at the accounting line level when accounting classification elements are restructured, i.e., by reversing GL and subsidiary ledger transactions and reposting them with the new values. Generate an audit trail from the original postings to the final postings. FFMIA Value Added FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _Fund _Availability _022
    		 To add value to the Document Referencing and Modification process, the Core financial system should provide automated functionality to reclassify accounting data from the beginning of the current fiscal year or fiscal month. FFMIA Value Added FM
  • Manage Financial Management Policy

    		•
    Maintain _Fund _Availability _023
    		 To add value to the Document Referencing and Modification process, the Core financial system should provide automated functionality to update related open documents when users modify classification information on a document in a processing chain. FFMIA Value Added MSSM
  • Manage Supply Chain Entitlement

  • Receive Goods and Services

    		•
    Maintain _GL _Chart _Of _Accounts _001
    		 To support the General Ledger Account Definition process, the Core financial system must provide automated functionality to maintain a chart of accounts consistent with the United States Standard General Ledger (USSGL) Chart of Accounts, including the proprietary, budgetary, and memorandum accounts, basic numbering structure, and account titles. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _002
    		 To support the General Ledger Account Definition process, the Core financial system must be able to record financial events throughout the financial management system applying the requirements of the USSGL at the transaction level. Application of the Standard General Ledger (SGL) at the transaction level means that the financial management systems will process transactions following the definitions and defined uses of the general ledger accounts as described in the SGL. Compliance with this standard requires: (1) data in financial reports is consistent with the USSGL; (2) Transactions recorded are consistent with USSGL rules, (3) supporting transaction detail for USSGL accounts are readily available. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _003
    		 To support the General Ledger Account Definition process, the Core financial system must provide automated functionality to maintain an association between the chart of accounts and valid attribute domain values used for Treasury reporting (e.g., Federal Agencies' Centralized Trial-Balance System (FACTS) I, FACTS II and Governmentwide Financial Report System (GFRS) reporting). These proprietary and budgetary sets of general ledger accounts must be self-balancing (the total debits equals the total credits). FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Chart _Of _Accounts _005
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to maintain a Treasury Account Symbol (TAS) structure that includes the following components defined by Treasury and Office of Management and Budget (OMB):
    • Subclass
    • Agency code
    • Hyphen (when co-owner is not null)
    • Transfer agency
    • Fiscal year (period of availability)
    • Main account number
    • Sub-account symbol.    		 FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _007
    		 To support the General Ledger (GL) Account Definition process, the Core financial system must provide automated functionality to define specific GL accounts as control accounts for purposes of tracking activity in subsidiary ledgers. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _008
    		 To support the General Ledger Account Definition process, the Core financial system must provide automated functionality to define agency-specific GL sub-accounts that summarize to USSGL accounts. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _009
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to add, change, or deactivate elements of the accounting classification structure and define valid Accounting Classification Element (ACE) values without programming changes (e.g., through online table updates). FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _010
    		 To support the Treasury Information Maintenance process, the Core financial system must provide automated functionality to maintain multiple Agency Location Codes (ALCs) and capture the ALC on all transactions that impact the Fund balance with Treasury (FBWT) and are reported to Treasury on the Financial Management Service (FMS) 224, Partial 224, or through the Government wide Accounting (GWA) system. FFMIA Mandatory FM
  • Manage Execution with Treasury

    		•
    Maintain _GL _Chart _Of _Accounts _011
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to maintain an object class structure consistent with the standard object class codes defined in OMB Circular A-11. Accommodate additional (lower) levels in the object class structure, e.g., by establishing parent child relationships. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _012
    		 To support the Transaction Definition process, the Core financial system must provide automated functionality to record like accounting events consistently using standard transactions. Standard transactions must specify the general ledger account postings, and update document balances and any related tables (e.g. available funding) and define standard transactions that include proprietary, budgetary and memorandum accounts FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Chart _Of _Accounts _013
    		 The system must provide the capability to differentiate between unexpired, expired and canceled funds, and be capable of providing edit checks to post budgetary transactions, such as obligations and recoveries of prior-year obligations, in accordance with the provisions of OMB Circular A-11, Part 4 and USSGL posting rules displayed in Section III of the USSGL. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Maintain _GL _Chart _Of _Accounts _014
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to provide the capability to derive full accounting classifications on transactions from abbreviated user input. Examples of methods include: entering shorthand codes, deriving elements from an entered field, or providing users with a list of values from which to choose. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Chart _Of _Accounts _015
    		 To support the General Ledger Account Definition process, the Core financial system must provide automated functionality to add, change or de-activate accounts in the chart of accounts without programming changes. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _016
    		 To support the Document and Transaction Control process, the Core financial system should provide automated functionality to validate that duplicate documents are not recorded, e.g., by editing document numbers or storing additional information that make the document number unique (as in date stamp on a utility bill). FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Maintain _GL _Chart _Of _Accounts _017
    		 To add value to the Disbursing process, the Core financial system should provide automated functionality to Calculate payments to foreign vendors based on current exchange rates. FFMIA Value Added FM
  • Manage Disbursements

    		•
    Maintain _GL _Chart _Of _Accounts _018
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to capture an effective date for accounting classification structure and valid value changes. Activate or deactivate accounting classification changes based on effective date. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _019
    		 To support the General Ledger Update and Editing process, the Core financial system must provide automated functionality to prevent transactions from posting to general ledger accounts that have been de-activated. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _020
    		 To add value to the Document and Transaction Control process, the Core financial system should provide automated functionality to record transactions in both foreign currency and U.S. dollars in all Core system modules. FFMIA Value Added FM
  • Manage Disbursements

  • Post to General Ledger

    		•
    Maintain _GL _Chart _Of _Accounts _021
    		 To support the Audit Trails process, the Core financial system must provide automated functionality to generate an audit trail of all accounting classification structure additions, changes and deactivations, including the effective dates of the changes. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _023
    		 To support the General Ledger Account Definition process, the Core financial system must provide automated functionality to accommodate an additional 2 digits beyond the USSGL account for agency-specific GL sub-accounts. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _024
    		 To support the General Ledger Account Definition process, the Core financial system must provide automated functionality to define agency-specific memorandum accounts in the chart of accounts. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _025
    		 To support the General Ledger Account Definition process, the Core financial system must provide automated functionality to deliver the Core financial system software populated with the current published values for the USSGL chart of accounts. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _026
    		 To support the General Ledger Account Definition process, the Core financial system must provide automated functionality to deliver the Core financial system software populated with the current published values for the FACTS II attributes. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Chart _Of _Accounts _027
    		 To support the Transaction Definition process, the Core financial system must provide automated functionality to define standard transactions that derive general ledger postings based on accounting classification elements or other document data elements. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Chart _Of _Accounts _028
    		 To support the General Ledger Update and Editing process, the core financial system must provide automated functionality to update general ledger control accounts consistent with postings made to subsidiary ledgers. Prevent transactions from posting that would cause the general ledger control accounts to be out-of-balance with the subsidiary ledgers. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Chart _Of _Accounts _029
    		 To support the Treasury Information Maintenance process, the Core financial system must provide automated functionality to define an ALC as a GWA (Government Wide Accounting) reporter or a non-GWA reporter. FFMIA Mandatory FM
  • Manage Execution with Treasury

    		•
    Maintain _GL _Chart _Of _Accounts _030
    		 To support the Treasury Information Maintenance process, the Core financial system must provide automated functionality to define an ALC's Business Activity as:
    • Intra-governmental Payment and Collection (IPAC) only
    • CA$HLINK II only
    • Treasury Disbursing Office (TDO) Payments only
    • IPAC and CA$HLINK II
    • IPAC and TDO payments
    • TDO payments and CA$HLINK II
    • IPAC, CA$HLINK II, and TDO payments.    		 FFMIA Mandatory FM
  • Manage Execution with Treasury

    		•
    Maintain _GL _Chart _Of _Accounts _031
    		 The TFM, USSGL Supplement, Section III: Account Transactions, implements the USSGL at a transaction level. The USSGL Standard Financial Information Structure (SFIS) Transaction Library is a decomposition of the TFM USSGL accounting transactions for DoD and breaks down the generalized TFM USSGL transaction postings containing multiple debits and credits, into appropriate pairings of debits and credits of budgetary, proprietary, and memorandum accounts into individual DoD Transaction Codes (DTC). (See paragraph 070302 of this chapter for further details.) DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Chart _Of _Accounts _032
    		 Within the Nonappropriated Fund Instrumentalities (NAFIs), the system must have the functionality to implement the SGL to support financial statement reporting at the Program Group level and the consolidated Military Department level. All data must summarize to the 4-digit SGL accounts and be traceable to the NAFIs using sub-accounts. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Financial Management Policy

  • Perform Financial Reporting

    		•
    Maintain _GL _Chart _Of _Accounts _033
    		 Within the DoD, the system must not use summary accounts to report balances and shall not use summary accounts in the USSGL Chart of Accounts posting. A summary account is an account that has been subdivided into subsidiary posting accounts. The USSGL no longer uses summary accounts in the USSGL Chart of Accounts. Section headings in the USSGL display only the organization of the account structure but do not constitute summary accounts. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Transaction _Posting _Rules _002
    		 To support the General Ledger Update and Editing process, the Core financial system must provide automated functionality to update all general ledger account balances (i.e., budgetary, proprietary and memorandum accounts) based on a single input transaction. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Transaction _Posting _Rules _003
    		 To support the Transaction Definition process, the Core financial system must provide automated functionality to define the general ledger account postings used in a standard transaction. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Transaction _Posting _Rules _004
    		 To support the Document Referencing and Modification process, the Core financial system must provide automated functionality to update the balance of open documents by accounting line item as they are referenced by subsequent documents in the processing chain. For example, reduce commitments when referenced by obligations, reduce obligations when referenced by expenditures, reclassify obligations when referenced by advances, and reduce accounts receivable when referenced by collections. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Transaction _Posting _Rules _006
    		 To support the Transaction Definition process, the Core financial system must provide automated functionality to define edit rules for standard transactions to require, prohibit, or set a default value for accounting classification elements. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Maintain _GL _Transaction _Posting _Rules _007
    		 To support the System-Generated Transactions process, the Core financial system must provide automated functionality to process future date transactions in subsequent accounting periods (i.e., when the specified transaction dates are reached). The system must also provide automated functionality to validate the transaction upon initial entry and re-validate the transaction at the point it is recorded. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Transaction _Posting _Rules _008
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to validate transactions that would post to United States Standard General Ledger (USSGL) accounts (e.g., borrowing authority, contract authority, or investments) to ensure that the associated fund code is designated as having the appropriate RT7 code. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _GL _Transaction _Posting _Rules _009
    		 To support the Treasury Information Maintenance process, the Core financial system must provide automated functionality to maintain valid Treasury Account Symbol (TAS) / Business Event Type Code (BETC) as provided by Treasury's Shared Accounting Module (SAM) for classification of the agency's Fund Balance with Treasury (FBWT) transactions in the Government wide Accounting (GWA) system. FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

    		•
    Maintain _GL _Transaction _Posting _Rules _010
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to allow users to select suspended and held documents for continued processing. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Maintain _GL _Transaction _Posting _Rules _011
    		 To support the Transaction Definition process, the Core financial system must provide automated functionality to define up to 10 debit and credit pairs in a single standard transaction. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Maintain _GL _Transaction _Posting _Rules _012
    		 To support the General Ledger Update and Editing process, the Core financial system must provided automated functionality to validate USSGL attributes on transactions (whether entered or derived) prior to the posting. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Maintain _Update _Property _Information _001
    		 The property system should categorize PP&E assets as:

    • General PP&E (to include at a minimum):
    a. Real property including Land and Land Rights
    b. Construction in Progress
    c. Real Property such as Buildings; Other Structures, and
    d. General Equipment
    e. Assets Under Capital Lease
    f. Leasehold Improvements
    g. Internal Use Software
    h. Military Equipment

    • Stewardship PP&E
    a. Heritage Assets, and
    b. Stewardship Land.    		 DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Maintain _Update _Property _Information _002
    		 The property system must record General PP&E if used in providing goods or services, or supports the mission of the entity and could be used for alternative purposes, used in business-type activities, or is used by entities in activities whose costs can be compared to those of other entities performing similar activities (e.g., federal hospital services in comparison to commercial hospitals). DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Maintain _Update _Property _Information _003
    		 The property system must include land, other than Stewardship Land, with an identifiable cost that was specifically acquired for, or in connection with, the construction of General PP&E; and land rights, which are interests and privileges held by an entity in land owned by others, such as leaseholds, easements, water and water power rights, diversion rights, submersion rights, rights-of-way, mineral rights and other like interests in land. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

    		•
    Maintain _Update _Property _Information _004
    		 The property system must record the costs of General PP&E real property assets, while under construction, to the Standard General Ledger (SGL) Construction-in-Progress account. These costs include the costs of project design and actual construction such as labor, materials, and overhead costs. Upon the asset's placement in service, these costs shall be transferred to the proper General PP&E asset account as the recorded cost of the asset. During the construction of General PP&E, if it is determined that the cost will not exceed DoD capitalization threshold (see paragraph 060103.A.1.d of this chapter), the costs of the construction project shall be expensed in the period the determination is made. DFMIR Mandatory FM
    RPILM
    WSLM
  • Create CIP and or WIP Account

  • Perform Asset Valuation

  • Post to General Ledger

  • Relieve CIP and or WIP Account

  • Update CIP and or WIP Account

    		•
    Maintain _Update _Property _Information _005
    		 The property system must allow authorized users system access to change the estimated useful life or usage data of an asset, the depreciation method, and estimated salvage value, and make adjustments to PP&E asset and contra-asset accounts on an exception basis. The property system that performs depreciation for military equipment must be able to depreciate assets based on asset-specific, usage-based data. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _006
    		 The property system should be capable of obtaining data supporting activity-based depreciation calculations via an interface with Accountable Property Systems of Record (APSR) and capture updates automatically. FFMIA Value Added WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _007
    		 The property system shall include adequate controls to promote the accuracy of the accounts and the data produced from the accounts. Procedures shall be established for periodic verification of general ledger balances with related balances in subsidiary records, and for periodic verification of the latter with related document files or the assigned value of related assets on hand. Such periodic inventories also shall include reconciling the subsidiary property accountability records and/or systems with the general ledger accounts and physical accounts DFMIR Mandatory FM
  • Conduct Physical Inventory

    		•
    Maintain _Update _Property _Information _008
    		 The property system, when recording the acquisition cost of a General PP&E asset in the property accountability and/or accounting system, must assign a dollar value supported by appropriate documentation. Documentation (original documents and/or hard and electronic copies of original documentation) shall be maintained in a readily available location, during the applicable retention period. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Maintain _Update _Property _Information _009
    		 The property system shall recognize facilities that are occupied, and equipment that is used, with the Zone of the Interior, by DoD Components as General PP&E of the occupying/using DoD Component for accountability and financial statement reporting purposes, if such occupation/use meets all of the following criteria. If any of the criteria are not met, the asset shall not be recognized by the DoD Component:
    • The General PP&E are occupied or equipment is used without reimbursement to the host nation.
    • The DoD Component controls access to or use of the facility or equipment.
    • Use of the facility or equipment is for an unspecified length of time.
    • The DoD Component maintains and repairs the facility or equipment.    		 DFMIR Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _010
    		 For construction in progress (CIP), the property system shall maintain an individual subsidiary accounts, ledgers or systems for each construction project to facilitate the transfer of associated costs to the applicable real property or expense account. DFMIR Mandatory RPILM
    WSLM
  • Create CIP and or WIP Account

  • Perform Asset Valuation

  • Relieve CIP and or WIP Account

  • Update CIP and or WIP Account

    		•
    Maintain _Update _Property _Information _011
    		 The property system must quantify Multi-use Heritage Assets (i.e., Heritage Asset buildings used predominantly for government operations) and include the quantities disclosed in this report, as well as reported as General PP&E. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _012
    		 To avoid duplicative Department of Defense and the federal government accounting records, the property system, for those Defense Agencies that possess and control (have preponderant use of) PP&E assets that materially contribute to the Defense Agencies' mission, should maintain accounting and financial reporting for such PP&E, regardless of the organization that originally acquired the items or provided the funding for the PP&E. DFMIR Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _013
    		 The system must support entries to record financial transactions in accounting system general ledger accounts and/or the supporting subsidiary property accountability records and must be supported by source documents that reflect all transactions affecting the Component's investment in the PP&E including acquisitions, disposals or retirements. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Maintain _Update _Property _Information _014
    		 The property system must include sufficient information indicating the:
    a. Nomenclature, part number and description, model number and NSN, if applicable
    b. Owner: both the accountable and custodial organization
    c. Operational Status
    d. Quantity and unit of measure
    e. General ledger classification or asset type
    f. Acquisition Cost
    g. Estimated useful life
    h. Date placed in service
    i. Location
    j. Current condition    		 DFMIR Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _015
    		 The property system must identify and classify PP&E that was capitalized, recorded in the property accountability or accounting system, and reported in the financial statements. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Maintain _Update _Property _Information _016
    		 Construction-in-progress cost amounts are accumulated by the construction agent. The DoD Component that is to receive the constructed property shall report CIP amounts on their financial statements, regardless of what type of funds where used to fund the construction.
    		 DFMIR Mandatory FM
    RPILM
    WSLM
  • Create CIP and or WIP Account

  • Perform Financial Reporting

  • Post to General Ledger

  • Relieve CIP and or WIP Account

  • Update CIP and or WIP Account

    		•
    Maintain _Update _Property _Information _017
    		 The property system must capitalize and record completed construction projects in the appropriate SGL account and real property accountability or management system upon placing the property in service, regardless of close-out of the construction contract(s) and issuance of final payment to the contractor. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

  • Relieve CIP and or WIP Account

    		•
    Maintain _Update _Property _Information _018
    		 The property management system must capture the asset unique identifier, which may be the item's serial number. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _019
    		 The property management system must capture location. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _020
    		 The property management system must capture an item's current ownership status (e.g., owned by the Government, leased to the Government under a capital lease, leased to the Government under an operating lease, loaned to the Government). FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _021
    		 The property management system must capture the current user (e.g., the agency, contractor, grantee, etc.). FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _022
    		 The property management system must capture an item's current use status whether in-use, in storage, in-transit, etc. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _023
    		 The property management system must capture identity of property custodian and/or the accountable organization. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _024
    		 The property management system must capture in-transit information to establish/maintain accountability and control over Government property. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _025
    		 The property system should provide capability to electronically transfer property records between interfacing systems for the gaining and losing property custodians within the agency. FFMIA Value Added RPILM
    WSLM
  • Dispose Property or Materiel

  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _026
    		 The property system should provide analytic tools to support analysis and evaluation of annual maintenance status, needs, and costs for effective program planning and budgeting. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _027
    		 The property system should capture property maintenance, upgrade, and overhaul schedules. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _028
    		 The property management system should capture actual maintenance, repair, improvement, or modification data and the associated classification. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _029
    		 The property system should capture space utilization information. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _030
    		 The property system should support the use of bar code scanners. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _031
    		 The property system should record the stratification of critical and non-critical maintenance. FFMIA Value Added FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Maintain _Update _Property _Information _032
    		 The property system should record detailed information regarding known flood hazard or flooding of real property. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _033
    		 The property management system must record beginning balances, acquisitions, withdrawals, and calculate ending balances expressed in values and physical units, except for heritage assets and stewardship land for which all end of period balances are expressed in physical units only. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Maintain _Update _Property _Information _034
    		 The property management system must capture the condition of the asset for:
    General PP&E
    Heritage assets, and
    Stewardship land    		 FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _035
    		 The property management system must provide edits (controls) to prevent duplication and reduce the likelihood of creating erroneous property documents/records to ensure the integrity of data recorded in the system. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _036
    		 The property management system must permit only authorized users to enter, modify, or otherwise alter property records. FFMIA Mandatory RPILM
    WSLM
  • Aggregate Asset Inventory Count Results

  • Approve Asset Inventory Count Information

  • Associate Project Identification to Appropriate CIP Account

  • Associate Project Identification to Appropriate WIP Account

  • Determine If CIP and or WIP Account is Required

  • Determine Other Valuation Methods

  • Establish and Update Valuation Conventions

  • Establish CIP and or WIP Account

  • Perform Root Cause Analysis and Reform Inventory Control Procedures

  • Relieve CIP and or WIP Account

  • Review Asset Inventory Count Results

  • Validate Account Structure

    		•
    Maintain _Update _Property _Information _037
    		 The property management system must provide an audit trail for entries to a property record, including the identification of the individual(s) entering or approving the information and/or data. FFMIA Mandatory RPILM
    WSLM
  • Aggregate Asset Inventory Count Results

  • Approve Asset Inventory Count Information

  • Associate Project Identification to Appropriate CIP Account

  • Associate Project Identification to Appropriate WIP Account

  • Determine If CIP and or WIP Account is Required

  • Determine Other Valuation Methods

  • Establish and Update Valuation Conventions

  • Establish CIP and or WIP Account

  • Perform Root Cause Analysis and Reform Inventory Control Procedures

  • Relieve CIP and or WIP Account

  • Review Asset Inventory Count Results

  • Validate Account Structure

    		•
    Maintain _Update _Property _Information _038
    		 The property management system must identify the type of transaction affecting the property item, e.g., initial acquisition, change in location, and disposal. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _039
    		 The property management system must incorporate adequate security features that prevent unauthorized access to the property system by unauthorized individuals. FFMIA Mandatory RPILM
    WSLM
  • Aggregate Asset Inventory Count Results

  • Approve Asset Inventory Count Information

  • Associate Project Identification to Appropriate CIP Account

  • Associate Project Identification to Appropriate WIP Account

  • Determine If CIP and or WIP Account is Required

  • Determine Other Valuation Methods

  • Establish and Update Valuation Conventions

  • Establish CIP and or WIP Account

  • Perform Root Cause Analysis and Reform Inventory Control Procedures

  • Relieve CIP and or WIP Account

  • Review Asset Inventory Count Results

  • Validate Account Structure

    		•
    Maintain _Update _Property _Information _040
    		 The property management system must enable the transfer of responsibility for property from one authorized manager to another authorized manager. FFMIA Mandatory RPILM
    WSLM
  • Aggregate Asset Inventory Count Results

  • Approve Asset Inventory Count Information

  • Associate Project Identification to Appropriate CIP Account

  • Associate Project Identification to Appropriate WIP Account

  • Determine If CIP and or WIP Account is Required

  • Determine Other Valuation Methods

  • Establish and Update Valuation Conventions

  • Establish CIP and or WIP Account

  • Perform Root Cause Analysis and Reform Inventory Control Procedures

  • Relieve CIP and or WIP Account

  • Review Asset Inventory Count Results

  • Validate Account Structure

    		•
    Maintain _Update _Property _Information _041
    		 The property management system must capture real property information for GSA's Worldwide Inventory system as directed in Federal Property Management Regulation (FPMR) 102-84. (property management only). FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _042
    		 The property management system must capture the fact that an environmental or hazardous substance is located on or contained within a property item in accordance with 41 CFR 101-42.202. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _043
    		 The property management system must distinguish between capitalized property and expensed property tracked in the property management system. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

    		•
    Maintain _Update _Property _Information _044
    		 The property system should capture and prioritize the estimated cost of repairs. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _045
    		 The property system should accumulate data from multiple appropriations. FFMIA Value Added FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Manage Execution Fund Account

  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Maintain _Update _Property _Information _046
    		 The property system should provide for on-line search capability based on user-defined parameters. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _047
    		 The property system should provide the capability for agency property management systems to interface on-line or through Internet with other property management systems external to the agency to facilitate identification, location, or transfer of property Federal Government-wide. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Maintain _Update _Property _Information _048
    		 The system must disclose the quantity and/or value of facilities and equipment outside the zone of interior and the unique convertible nature of them in the General PP&E narrative section (footnotes) of DoD Component's financial statements. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Financial Reporting

    		•
    Maintain _Update _Property _Information _051
    		 The sponsoring entities shall continue to report CIP on their financial statements, proportionate to their shares of investment, until the real property asset is accepted by the accountable Component. The minimum information associated with the CIP amount reported for financial statement preparation purposes must include the Customer Project Number, Project Fund Code(s), Project Detail Cost, Project Organization Code(s), Programmed Amount, and RPUID(s). DFMIR Mandatory FM
  • Manage Receivables

  • Perform Financial Reporting

    		•
    Maintain _Update _Property _Information _052
    		 The CIP account is relieved when an asset or an improvement to an asset is placed in service, at which point the cost accumulated to date in the CIP account must be transferred to the appropriate General Property Plant and Equipment (PP&E) account and recorded in the real property inventory. Once the asset is placed in service, each additional cost incurred must be recorded in the CIP account until final acceptance, and then transferred by RPUID to the appropriate General PP&E account. After real property final acceptance, each additional project cost must be expensed and must not be included in the CIP account. For a real property construction project, all costs for improvements that increase the useful life, efficiency, capacity, or size of an existing asset, or modifies the functionality or use of an asset, shall be capitalized. DFMIR Mandatory FM
    RPILM
  • Manage Receivables

  • Relieve CIP and or WIP Account

    		•
    Maintain _Update _Property _Information _053
    		 The property system must accumulate the cost of construction or developmental projects in either the construction-in-progress general ledger account for posting to the applicable PP&E accounts when construction is completed or to the appropriate expense accounts if the construction project is terminated prior to completion. Each document must link to the appropriate asset unique identifier. DFMIR Mandatory FM
    RPILM
  • Post to General Ledger

    		•
    Manage _Delinquent _Debt _001
    		 To support the Debt Management function, the Revenue System must provide the capability to provide information to allow for the automated reporting of delinquent accounts to commercial credit bureaus. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Manage _Delinquent _Debt _002
    		 To support the Debt Management process, the Core financial system must provide automated functionality to Generate IRS form 1099-C in accordance with IRS instructions. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Manage _Delinquent _Debt _003
    		 To support the Debt Management process, the Core financial system must provide automated functionality to record the waiver and write-off of receivables, including interest, penalties, and administrative charges and maintain data on receivables that have been waived or written-off. The system must also maintain data to monitor closed accounts. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Manage _Delinquent _Debt _004
    		 To support the Debt Management process, the Core financial system must provide automated functionality to identify receivables that may be eligible for write-off. Selection criteria are:
    • Delinquent debt age category
    • Customer type
    • Receivable type.
    Display selected items on-line. Include the receivable number, outstanding amount, age of receivable, vendor or customer name, and vendor or customer ID number of each receivable. Provide the option to mark a receivable as eligible for write-off. The system must also generate the appropriate entries.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Manage _Delinquent _Debt _005
    		 To the extent that realization of the full amount of revenue is not probable due to credit losses (caused by the failure of the debtor to pay the established or negotiated price), the system shall recognize an expense and increase the allowance for bad debts if the bad debts can be reasonably estimated. The amount of the bad debt expense shall be separately shown. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Manage _Delinquent _Debt _006
    		 To support the Debt Management process, the Core financial system must provide automated functionality to generate a delinquent debt referral file for transmission to Treasury in accordance with the Debt Collection Improvement Act (DCIA). FFMIA Mandatory FM
  • Manage Receivables

    		•
    Manage _Delinquent _Debt _007
    		 To support the Debt Management process, the Core financial system must provide automated functionality to identify receivables that may be eligible for referral. Selection criteria are:
    • Delinquent debt age category
    • Customer type
    • Receivable type.
    Display selected items on-line. Include receivable number, receivable amount, age of receivable, vendor or customer name, and vendor or customer ID number of each receivable. Provide the option to mark receivables as eligible referral.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Manage _Delinquent _Debt _008
    		 To support the Debt Management function, the Revenue System must provide the capability to create files of delinquent accounts for electronic submission to collection agencies and appropriate federal agencies. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Manage _Delinquent _Debt _009
    		 To support the Debt Management function, the Revenue System must provide the capability to for accounts referred to the Department of Justice, to capture the judgment date, amount and the post-judgment interest rate. Automatically accrue interest on the judgment. Compound interest on the anniversary date of the judgment and accrue interest on new principal amount. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Manage _Delinquent _Debt _010
    		 To support the Debt Management function, the Revenue System must provide the capability to support generation of demand letters at predefined intervals or on an ad-hoc basis. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Manage _Delinquent _Debt _011
    		 To support the Debt Management function, the Revenue System must provide the capability to support storage and retrieval of history of demand letters and dates by account. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Manage _Delinquent _Debt _012
    		 To support the Debt Management function, the Revenue System must provide the capability to produce case history of litigation activities including date sent, nature of complaint, prejudgment, agreement, type of judgment - default/summary/consent, reason returned by Department of Justice, amount outstanding and amount collected. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Managerial _Cost _Accounting _001
    		 Cost of resources consumed by responsibility segments should be accumulated by type of resource. Outputs produced by responsibility segments should be accumulated and, if practicable, measured in units. The full costs of resources that directly or indirectly contribute to the production of outputs should be assigned to outputs through cost methodologies or cost finding techniques that are most appropriate to the segment's operating environment and should be followed consistently. The cost assignments should be performed using the following methods listed in the order of preference: (a) directly tracing costs wherever feasible and economically practicable, (b) assigning costs on a cause-and-effect basis, or (c) allocating costs on a reasonable and consistent basis FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Manage Financial Management Policy

    		•
    Managerial _Cost _Accounting _002
    		 Reporting entities should report the full cost of outputs in general purpose financial reports. The full cost of an output produced by a responsibility segment is the sum of (1) the cost of resources consumed by the segment that directly or indirectly contribute to the output, and (2) the costs of identifiable supporting services provided by other responsibility segments within the reporting entity, and by other reporting entities."Outputs" means products and services generated from the consumption of resources. The full cost of a responsibility segment's output is the total amount of resources used to produce the output. This includes direct and indirect costs that contribute to the output, regardless of funding sources. It also includes costs of supporting services provided by other responsibility segments FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Managerial _Cost _Accounting _003
    		 Each entity's full cost should incorporate the full costs of goods and services that it receives from other entities. The entity providing the goods or services has the responsibility to provide the receiving entity with information on the full cost of such goods and services through either billing or other advice. Recognition of inter-entity costs that are not fully reimbursed is limited to material items that (1) are significant to the receiving entity, (2) form an integral or necessary part of the receiving entity's output, and (3) can be identified or matched to the receiving entity with reasonable precision. Broad and general support services provided by an entity to all or most other entities generally should not be recognized unless such services form a vital and integral part of the operations or output of the receiving entity. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Managerial _Cost _Accounting _Core _System _Requirements _001
    		 To support the Cost Setup and Accumulation process, the Core financial system must provide automated functionality to associate the purchase of fixed assets and inventory and the payment of advances with related cost objects so that subsequent expenditures are identified by cost object. FFMIA Mandatory FM
  • Manage Liabilities

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Core _System _Requirements _002
    		 To support the Cost Setup and Accumulation process, the Core financial system must provide automated functionality to define the following types of cost objects for accumulation, distribution and reporting purposes:
    Accounting classification elements
    Specific customers, vendors, reimbursable agreements, contracts, Purchase Agreements (PAs), task orders, work orders, and grants
    Government Performance and Results Act (GPRA) goals    		 FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Core _System _Requirements _003
    		 To support the Cost Reporting process, the Core financial system must provide automated functionality to generate Cost Object Income Statement. Parameters include any cost object and accounting period. Result is a report with revenue, direct cost, and indirect cost (overhead) by cost object. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Core _System _Requirements _004
    		 To support the Cost Reporting process, the Core financial system must provide automated functionality to maintain an audit trail of transactions from their origin to the final cost object(s). FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Core _System _Requirements _005
    		 To support the Cost Distribution process, the Core financial system must provide automated functionality to perform multi-layer overhead distributions that are agency-defined (at least 3 levels of distribution) using multiple rates and fixed amount allocation methods and re-distribute costs based on revised rates and allocation amounts. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Core _System _Requirements _006
    		 To support the Cost Setup and Accumulation process, the Core financial system must provide automated functionality to accumulate the full cost of cost objects. Full costs include direct costs, indirect cost allocations, implicit costs (e.g., costs provided by other government agencies such as pension costs), and unfunded costs (e.g., annual leave costs). FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Core _System _Requirements _007
    		 To support the Cost Distribution process, the Core financial system must provide automated functionality to distribute the full cost of goods and services by cost object. Record the cost distribution entries in the GL. FFMIA Mandatory FM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Managerial _Cost _Accounting _Core _System _Requirements _008
    		 To support the Cost Setup and Accumulation process, the Core financial system must provide automated functionality to accumulate non-financial data (e.g., units purchased, units sold) by cost object at the transaction level. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Core _System _Requirements _009
    		 To support the Cost Distribution process, the Core financial system must provide automated functionality to capture United States Standard General Ledger (USSGL) attributes on cost distribution entries needed to prepare the Statement of Net Cost. For example, costs distributed to programs and used in the preparation of the Statement of Net Cost should retain the Federal/Non-Federal, Exchange/Non-Exchange, and Custodial/Non-Custodial classifications. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Core _System _Requirements _010
    		 To support the Cost Reporting process, the Core financial system must provide automated functionality to generate the Comparative Income Statement by Cost Object. Parameters include cost object and accounting periods (month and year). Result is a report that compares month and year-to-date activity to prior month and prior year-to-date activity, by cost object. The report must list the following data:
    • Revenue
    • Direct expenses
    • Indirect expenses (overhead)
    • Total expenses
    • Net revenue/cost.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Core _System _Requirements _011
    		 To support the Cost Setup and Accumulation process, the Core financial system must provide automated functionality to Accumulate costs--Accumulate costs and revenue by cost object. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _001
    		 The managerial cost accounting system must capture (or share with other systems) all data on costs needed to determine the costs of outputs and the total net cost of the entity's operations, with the appropriate disclosures of the components of net cost. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _002
    		 The managerial cost accounting system must capture summary information on all costs from the core financial system and other systems of original entry for cost transactions. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _003
    		 The managerial cost accounting system must allow for direct input of cost information by authorized users, with an appropriate audit trail, in order to capture costs that are not entered into any other system. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _004
    		 The managerial cost accounting system, for costs are entered directly into the managerial cost accounting system, must summarize them and send them to the core financial system for posting to the general ledger. FFMIA Mandatory FM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Managerial _Cost _Accounting _Data _Capture _005
    		 Reporting entities shall report the full costs of outputs in general purpose financial reports. The full cost of an output produced by a responsibility segment is the sum of (1) the costs of resources consumed by the segment that directly or indirectly contribute to the output, and (2) the costs of identifiable supporting services provided by other responsibility segments within the reporting entity, and by other reporting entities. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _006
    		 All direct costs shall be included in the full cost of outputs. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _007
    		 Indirect costs incurred, within a responsibility segment, shall be assigned to outputs on a cause-and-effect basis, if such an assignment is economically feasible, or through reasonable allocations. Costs of support services that a responsibility segment receives from other segments or entities shall be directly traced or assigned to various segments that receive the support services. Any remaining amount then shall then be assigned to outputs. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _008
    		 The managerial cost accounting system must include the following cost elements (not all inclusive):
    • Costs of Employees' Benefits.
    • Costs of Public Assistance and Social Insurance Programs.
    • Costs related to Property, Plant and Equipment.
    • Non-production costs.    		 FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Managerial _Cost _Accounting _Data _Capture _009
    		 The managerial cost accounting system must incorporate the cost of goods and services received from other entities (inter-entity costs) in the entity's full cost of goods and services. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _010
    		 If an entity provides goods or services to another entity, regardless of whether full reimbursement is received, the providing entity shall continue to recognize in its accounting records the full cost of those goods or services. The full costs of the goods or services provided shall also be reported to the receiving entity by the providing entity. FFMIA Mandatory FM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Managerial _Cost _Accounting _Data _Capture _011
    		 The information on costs of nonreimbursed or under-reimbursed goods or services should be available from the providing entity, but if such cost information is not available a reasonable estimate may be used by the receiving entity. The estimate should be of the costs of the goods or services received to the extent that reimbursement is less than full cost, the receiving entity should recognize the difference in its accounting records as a financing source. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _012
    		 The receiving entity shall recognize in its accounting records the full cost of the goods or services it receives as an expense or, if appropriate, as an asset (such as work-in-process inventory). FFMIA Mandatory FM
  • Manage Liabilities

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Managerial _Cost _Accounting _Data _Capture _013
    		 For goods or services transferred within the federal government, that do not involve eventual sales to entities outside the federal government, the managerial cost accounting system should accommodate those cases in which the cost of non-reimbursed or under-reimbursed goods or services received from other entities are not to be recognized as part of the cost of the receiving entity and those cases in which the cost should be recognized. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _014
    		 Accumulated costs should be classified by type of resource, such as costs of employees, materials, capital, utilities, rent, etc. When appropriate and cost effective, information on quantitative units related to various cost categories should be maintained. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _015
    		 The financial management system must draw information from the same common data source as the financial accounting and budgetary accounting systems. This data source consists of all financial and programmatic information used by the budgetary, cost, and financial accounting processes. It includes all financial and much non-financial data, such as environmental data, that are necessary for budgeting and financial reporting. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Managerial _Cost _Accounting _Data _Capture _016
    		 The job order cost accounting system must distinguish between funded and unfunded costs. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _017
    		 Unallowable costs, even though not normally charged as a reimbursable expense, shall nevertheless, if material and when directed by the Under Secretary of Defense (Comptroller), be accounted for as a cost of operations. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _021
    		 Accounting systems shall have the ability to report expenses at the detail necessary to support budget preparation and applicable cost accounting requirements. DFMIR Mandatory FM
  • Define Cost Performance Model

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _022
    		 The job order cost accounting system (which is subsidiary to, and must be integrated with, the general accounting system) shall, for each production and support department, maintain the capability to array subsidiary accounts data in sufficient detail necessary to satisfy management information requirements. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Managerial _Cost _Accounting _Data _Capture _023
    		 The job order cost accounting system must use job order numbers assigned, for each defined cost objective, by the appropriate cost accounting department. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _024
    		 The process cost accounting system (which is subsidiary to, and must be fully integrated with other modules of, the general accounting system) shall, for each production and support department, maintain the capability to array subsidiary accounts data in sufficient detail necessary to satisfy management information requirements. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Managerial _Cost _Accounting _Data _Capture _025
    		 The process cost accounting system, as a result of the industrial engineering evaluation of the production processes and flows, must consolidate production operations into logical cost centers to perform specific tasks that produce an identifiable and measurable output. The process cost accounting system must also identify the specific cost of products being produced and associate the outputs of a product for each cost center. DFMIR Mandatory FM
  • Define Cost Performance Model

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _026
    		 The process cost accounting system must:
    Utilize standard costs for output units of production cost centers
    Accumulate actual costs so that management can measure the cost efficiency of cost centers or determine if various inefficiencies have entered into the system and compute variances between the two and perform an analysis of efficiency and effectiveness of actual verses budget cost and
    Identify both favorable and unfavorable variances so that a person can determine their cause and adjust the standard cost, if necessary, by the variance in order to recover actual cost.    		 DFMIR Mandatory FM
  • Perform Cost Analysis

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _027
    		 The system should allow DoD Components to address address significant events, conditions, risks, uncertainties, trends, and contingencies that may affect future operations in MD&A. Guidance for the preparation of MD&A is provided in Chapter 3 of this volume. DFMIR Mandatory FM
  • Define Cost Performance Model

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Report of Programs

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _Data _Capture _028
    		 With the use of a common data source, cost information reflecting different accounting bases or different recognition and measurement methods should still be traceable back to the original common data source. To be reconcilable, the amount of the differences in the information reported should be ascertainable and the reasons for the differences should be explainable. FFMIA Value Added FM
    HRM
    MSSM
    RPILM
  • Manage Financial Management Policy

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _System _Admin _001
    		 The managerial cost accounting system must support the Financial Information Classification Structure described in JFMIP FFMSR-8, Chapter II, and use the data classification structure described there. FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _System _Admin _002
    		 The managerial cost accounting system, where possible and practical, should access the other systems' tables (or other data structures) that define codes in the data classification structure, rather than maintaining its own set of tables for these data elements. FFMIA Value Added FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _System _Admin _003
    		 The managerial cost accounting system must allow authorized users to maintain data classification elements and use it for editing and reporting purposes FFMIA Mandatory FM
  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _System _Admin _004
    		 The cost managerial accounting system must maintain rules for assigning costs to cost objects. The cost assignment rules maintenance process must support the costing methodologies, cost objects, and resources chosen by the agency for its use. The managerial cost accounting system is not required to support all of the costing methodologies that might be possible. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Populate Cost Performance Model

    		•
    Managerial _Cost _Accounting _System _Admin _005
    		 The managerial cost accounting system must require reporting entities to perform at least a certain minimum level of cost accounting and provide a basic amount of cost accounting information necessary to accomplish the many objectives associated with planning, decision making, and reporting. This minimum level includes collecting cost information by responsibility segments, measuring the Full Costing of outputs, Costing Methodology, providing information for Performance Measurement, Reporting Frequency, Integrating cost accounting and general financial accounting with both using the Standard General Ledger, providing the appropriate precision of information (it should be useful but not unnecessarily precise or refined), accommodating any of management's special cost information needs that may arise due to unusual or special situations or circumstances and documentation of all managerial cost accounting activities, processes, and procedures. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Populate Cost Performance Model

    		•
    Means _Testing _Program _Administration _Systems _001
    		 The benefit system must capture claimant wages, salaries, and other income that is considered in determining eligibility and or benefit amounts if the system is used in administering "means tested programs". FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Means _Testing _Program _Administration _Systems _002
    		 The benefit system must capture types and amounts of assets owned by the claimant, which are considered in determining eligibility and or benefit amounts, if the system is used in administering "means tested programs". FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Means _Testing _Program _Administration _Systems _003
    		 The benefit system should capture gender of claimant (to facilitate verifying claimant's identity). FFMIA Value Added HRM
  • Manage Benefits

  • Sustain Human Resources

    		•
    Military _Pay _001
    		 To support the garnishment process, the integrated personnel and pay system (process) shall create the following report: 1. Name of Report: Garnishments Un-Disbursed Reports 2. Frequency: Final Payroll Processing 3. Purpose: List all members with an open garnishment debt, but monies were not deducted for the pay period 4. Sort: Branch of Service, Component and Garnishment Date 5. Scope: Army, Navy, Air Force, Marine Corps, Active, Guard and Reserve Components 6. Content: Date prepared, Name, SSN, Garnishment Recipient Code, Garnishment Start Date, Garnishment Deduction Amount, Report Period (from and to), Service Component, and Branch of Service. DFMIR Mandatory FM
    HRM
  • Manage Liabilities

  • Manage Receivables

  • Perform Financial Reporting

    		•
    Military _Pay _002
    		 The integrated personnel and pay system (process) shall maintain the following information to support the disbursement of Advance, Local, Partial and Emergency Partial Payments: 1. Employee’s name and SSN 2. Payment voucher date 3. Payment voucher number 4. Payment voucher amount 5. Disbursing Station Symbol Number (DSSN) 6. Line of Accounting or Recipient ID 7. Advance Pay repayment months 8. Advance Pay reason 9. Advance Pay repayment start date DFMIR Mandatory FM
    HRM
    MSSM
  • Manage Disbursements

  • Manage Liabilities

    		•
    Military _Pay _003
    		 To support the garnishment process, the integrated personnel and pay system (process) shall create the following report: 1. Name of Report: Members Bankruptcy list of Debts 2. Frequency: Daily. 3. Dependency: None 4. Purpose: Report is used to provide the list of government debts that may need to be stopped due to Bankruptcy filing. 5. Sort: Branch of Service, Component, SSN. 6. Scope: Army, Navy, Air Force, Marine Corps, Active Duty, Guard, and Reserve Component. 7. Content: SSN, Name, Bankruptcy Start Date, Bankruptcy Service Date, Debt Start Date, Government Debt Type, Debt Periodic Amount (Scheduled), Debt Original Amount (Total), Outstanding Debt Balance, Branch of Service, Component, Report Period Begin Date, and Report Period End Date. FFMIA Mandatory FM
    HRM
    MSSM
  • Manage Liabilities

  • Manage Receivables

  • Perform Financial Reporting

    		•
    Military _Pay _004
    		 To support the garnishment process, the integrated personnel and pay system (process) shall create the following report: 1. Name of Report: Garnishment Social Security Account Number (SSN) Change 2. Frequency: Daily 3. Dependency: Change of SSN. 4. Purpose: Report provides list of members who have changed their SSN and who also have a garnishment. 5. Sort: Prior SSN within Branch of Service and Component. 6. Scope: Army, Navy, Air Force, Marine Corps, Active Duty, Guard, and Reserve Component. 7. Content: Prior SSN, name, new SSN, Branch of Service, Component, Report Period Start, Report Period End, SSN change effective date, Garnishment effective date and Garnishment end date FFMIA Mandatory FM
    HRM
  • Manage Liabilities

  • Manage Receivables

  • Perform Financial Reporting

    		•
    Military _Pay _005
    		 The integrated personnel and pay system (process) must provide for automatic data conversion and electronic transfer of required data required by Treasury; IRS; the Social Security Administration; the Department of Labor; Federal Retirement Thrift Investment Board; Federal Reserve Banks; OMB; Federal Office of Child Support Enforcement; and state, local, and other taxing authorities. FFMIA Mandatory FM
    HRM
  • Perform Financial Reporting

    		•
    Military _Pay _006
    		 The integrated personnel and pay system (process) shall process a debt to recoup a bonus, special or incentive pay, educational benefits, stipend, or similar payment. If the member fails to fulfill the service conditions specified in the written agreement for the pay or benefit then the pay or benefit may be terminated and the member may be required to repay an amount equal to the unearned portion of the pay or benefit. For example, a medical officer with an existing Multiyear Special Pay (MSP) contract may terminate that contract to enter into a new MSP contract. Any unearned portion of the terminated contract will be recouped. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _007
    		 To support US Savings Deposit Program (USSDP) processing, the integrated personnel and pay system (process) shall create the following report: 1. Name of Report: Deceased Members with Savings Deposit Program Allotments 2. Frequency: Monthly after Payroll processing. 3. Purpose: List all deceased records with an open or closed Savings Deposit Program allotment. 4. Sort: SSN, Name, Branch of Service and Service Component 5. Scope: Army, Navy, Air Force, Marine Corps, Active, Guard and Reserve component 6. Content: .SSN, Name, Date Deceased, Branch of Service, Report from and to Dates, USSDP allotment status (open or closed), allotment effective date and monthly amount DFMIR Mandatory FM
    HRM
  • Manage Financial Management Policy

  • Perform Financial Reporting

    		•
    Military _Pay _008
    		 The integrated personnel and pay system (process) must create an outbound payment history file (e.g. file for the Merged Accountability Fund Reporting (MAFR) system). 1. Frequency: Monthly after payroll finalization 2. Purpose: To validate all military pay payments are reported to both the military payroll system and the accounting system 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: a. All payments and collections b. Social Security Number and Name c. Voucher date and amount paid d. Line of Accounting e. Processing Status: Processed or rejected in payroll system DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Perform Financial Reporting

    		•
    Military _Pay _009
    		 The integrated personnel and pay system (process) must provide information to analyze detailed pay transactions and establish each as either a disbursement or as a debt due the government. FFMIA Mandatory FM
    HRM
  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _010
    		 The integrated personnel and pay system (process) must generate reports of pay and benefit transactions required by the agency Core financial system. FFMIA Mandatory FM
    HRM
  • Manage Disbursements

  • Manage Liabilities

  • Perform Financial Reporting

    		•
    Military _Pay _011
    		 To support voucher preparation and certifying officer legislation, the integrated personnel and pay system (process) shall create summary reports for all payments and deductions 1. Scope: a. Net Pay b. Debt payments by type (e.g. IGS, SORS, AAFES, telephone bills, Service Academy, pay & allowances) c. Allotments payments by type (e.g. financial organization, insurance, mortgage) d. Bond payments by type (e.g. series and denomination) e. Deduction payments by type (e.g. AFRH and SGLI) f. Federal Tax payments g. State Tax payments by State h. Social Security Tax payments by type i. Employee FICA contribution j. Employer FICA contribution k. Retirement accrual l. Employer TSP matching contribution 2. Content: List payment or deduction reason, amount and number of payments 3. Frequency: Mid-month, End-of-Month and off-cycle payrolls 4. Dependency: Payroll Finalization 5. Other: Separate totals by Branch or Service, Service component and Line of Accounting FFMIA Mandatory FM
    HRM
  • Manage Disbursements

  • Manage Liabilities

  • Perform Financial Reporting

    		•
    Military _Pay _012
    		 The integrated personnel and pay system (process) must be able to accept, process, and report on transactions with other internal and external systems. The system must record and track such transactions and related information in order to provide the basis for central control. This may require a custom interface to properly identify and format the transactions. The system must provide system flexibility in accepting data input from multiple media that recognize the unique data input requirements of interface systems. The Integrated Personnel and Pay System must create an outbound interface to the pay system, e.g., Defense Retirement and Annuitant Pay System (DRAS), containing information including: a. Retirement Date b. Branch of Service and Component c. Name and Social Security Number d. Date of birth and gender e. Current Grade and effective date f. Tax Information such as Single, Married or Exempt, number of exemptions and additional withholding g. Allotment and Bond Information if deducted from retired pay h. Service Dates such as DOE, TAFMSD, retirement date, PEBD, etc. i. Retirement Reason (legal authority) j. Mailing address and EFT information k. High 36-month Basic Pay Rates and Effective Dates FFMIA Mandatory FM
    HRM
  • Manage Financial Management Policy

  • Manage Liabilities

    		•
    Military _Pay _013
    		 To support file reconciliation, the integrated personnel and pay system (process) shall create an out-bound interface file for the pay system, e.g., Defense Retiree and Annuitant Pay System (DRAS). 1. Frequency: Monthly 2. Dependency: End-of-Month payroll processing 3. Purpose: This file is used to reconcile pay records to ensure a member is not receiving pay in both the Military Pay System and the Retired Pay System 4. Sort: SSN 5. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 6. Content: SSN and name 7. Update Requirements: File reconciliation is outside the scope of the military payroll system. FFMIA Mandatory FM
    HRM
  • Manage Disbursements

  • Manage Financial Management Policy

    		•
    Military _Pay _014
    		 To support security requirements, the Core system must deliver the capability to restrict access to sensitive data elements, such as social security numbers, banking information by user ID, assigned role or organization. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _015
    		 To support the Payroll process, the integrated personnel and pay system (process) shall process an inbound interface file from the necessary activities such as the Defense Manpower Data Center (DMDC), for Continental United States Cost of Living Allowance (CONUS COLA) rates 1. Frequency: Annually or as required 2. Purpose: Provide the military payroll system with current CONUS Cost of Living Allowance Rates. 3. Content: Data includes all COLA rates broken down by zip code, grade and type (i.e., with-dependent and without dependant) 4. Update Requirements: Update rate tables and process mass rate changes to employee records. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Financial Management Policy

  • Manage Liabilities

    		•
    Military _Pay _016
    		 To support the Payroll process, the integrated personnel and pay system (process) shall process an Inbound interface file from the necessary activities such as Defense Manpower Data Center (DMDC) based on the Automated Overseas Housing Allowances Maintenance and Reporting System (AOMARS). 1. Frequency: Bi-Monthly 2. Purpose: Provide the military payroll system with current rates for Overseas Housing Allowances and Overseas Cost of Living Allowances 3. Content: 7 different files a. File 1: New JFTR/Merge Locations File b. File 2: Currency Exchange Rate c. File 3: Ceiling Rates File d. File 4: MIHA & Utility Rates e. File 5: Regular COLA Rate Index f. File 6: Unique COLA Rates File g. File 7: MIHA Security Rates 4. Update Requirements: Update rate tables and process mass rate changes to employee records. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Financial Management Policy

    		•
    Military _Pay _017
    		 To support the Wounded Warrior program, the integrated personnel and pay system (process) shall create outbound interface file for the Wounded Warrior Pay Management Program. 1. Frequency: As required. 2. Dependency: Payroll. 3. Purpose: Track combat pay entitlements and debts related to the military member’s medical evacuation. 4. Content: a. Member information such as SSN, name, organization, address, duty status b. All military pay, allowances and bonuses records c. All debt, garnishment, allotments and payment records FFMIA Mandatory FM
    HRM
  • Manage Liabilities

  • Manage Receivables

  • Perform Financial Reporting

    		•
    Military _Pay _018
    		 To support US Savings Deposit Program (USSDP) processing, the integrated personnel and pay system (process) shall create the following report: 1. Name of Report: Savings Deposit Program Combat Zone Start and Stop Dates 2. Frequency: Monthly after payroll processing 3. Purpose: Identify Combat Zone Start and Stop dates for members with a Savings Deposit Program allotment 4. Sort: SSN, Name, Branch of Service, Service Component 5. Scope: Army, Navy, Air Force, Marine Corps, Active, Guard and Reserve component 6. Content: .SSN, Name, Branch of Service, Service Component, Combat Zone Begin Date, Combat Zone End Date FFMIA Mandatory FM
    HRM
  • Perform Financial Reporting

    		•
    Military _Pay _019
    		 The integrated personnel and pay system (process) shall create the following report: 1. Name of Report: International Balance of Payments (IBOP) 2. Frequency: Quarterly and Yearly. 3. Purpose Report provides information required by the Departments of Commerce, Treasury, and Defense for control of International Balance of Payments (IBOP) financial transactions. 4. Sort: The report consists of four parts: Part I--Disbursements; Part II--Reimbursements; Part III--Receipt Accounts; and Part IV--Supplemental Data. (Nonintegrated DOs will prepare and submit only Part IV.) 5. Scope: Army, Navy, Air Force, Marine Corps, Active Duty, Guard, and Reserve Component. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Perform Financial Reporting

    		•
    Military _Pay _020
    		 The integrated personnel and pay system (process) must meet the SFIS requirements from the latest version of the BEA SFIS Compliance Checklist section titled Payroll Feeder System. DFMIR Mandatory FM
    HRM
  • Manage Financial Management Policy

    		•
    Military _Pay _021
    		 To support the deduction processing, the integrated personnel and pay system (process) shall process an inbound deduction interface file from the data center, (e.g. Defense Manpower Data Center (DMDC)): 1. Frequency: Monthly to support end-of-month payroll processing 2. Purpose: To start, change or stop Family Serviceman’s Group Life Insurance (FSGLI). 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's SSN and name, effective date, FSGLI Amount of Coverage Elected and Age of Military Member 5. Update Requirements: Update FSGLI on the member's pay record DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

    		•
    Military _Pay _022
    		 The integrated personnel and pay system (process) must send an advance notice to DoD Disbursing office for all military pay made by EFT for each payroll reporting period, as far in advance of the pay dates as possible, but at least two business days in advance; and, DoD Disbursing Office shall send an advance notice to the Treasury's Financial Management Service (FMS) for all military pay made by EFT for each payroll reporting period, as far in advance of the pay dates as possible, but at least two business days in advance. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Financial Management Policy

    		•
    Military _Pay _023
    		 The integrated personnel and pay system (process) shall support payment returns and check cancellations. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

    		•
    Military _Pay _024
    		 To support debt processing and payment returns, the integrated personnel and pay system (process) shall capture and retain the following information for all collections: 1. Employee’s name and SSN 2. Collection voucher date 3. Collection voucher number 4. Collection voucher amount 5. Collection Reason (payment return reason or debt collection reason) 6. Disbursing Station Symbol Number (DSSN) DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

    		•
    Military _Pay _025
    		 To support tax reporting, the integrated personnel and pay system (process) shall create an address file for the DFAS US Savings Deposit Program (USSDP):: 1. Frequency: Annually at end-of-year 2. Dependency: Final payroll for the calendar year 3. Purpose: Report names and mailing addresses for the all members who participated in the Savings Deposit Program during the calendar year. 4. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 5. Content: Member’s SSN and name, branch of service, Street Address, City, State, Zip Code, and Address effective date. 6. Update Requirements: Used by USSDP to mail the IRS Form 1099INT DFMIR Mandatory FM
    HRM
  • Perform Financial Reporting

    		•
    Military _Pay _026
    		 The integrated personnel and pay system (process) must obligate and accrue retired pay to the Military Retirement Fund at the same time military pay is obligated. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Execution Fund Account

  • Manage Liabilities

  • Post to General Ledger

    		•
    Military _Pay _027
    		 To support the W-2 processing, the integrated personnel and pay system (process) shall process an inbound interface file from the pay system (e.g. Defense Retiree and Annuitant Pay System (DRAS)): 1. Frequency: Annually 2. Dependency: Address Update 3. Purpose: The file provides the current address to mail the active duty W-2 for year of separation 4. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard 5. Content: a.. Social Security Number and Name b. Address, City, State and Zip Code c. Retirement Date 6. Update Requirements: Update address in military payroll system FFMIA Mandatory FM
    HRM
  • Manage Liabilities

  • Perform Financial Reporting

    		•
    Military _Pay _028
    		 The integrated personnel and pay system (process) shall capture and retain the following information for all payroll payments: 1. Recipient Information (payee’s name and address, bank account number and routing number, accounting classification, etc.) 2. Payment method (e.g., check, EFT or IPAC) 3. Check Number 4. EFT Trace Number DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

    		•
    Military _Pay _029
    		 To support the garnishment process, the integrated personnel and pay system (process) shall create the following report: 1. Name of Report: Garnishment Stop Dependent Support Allotment Report 2. Frequency: Daily 3. Dependency: Garnishment processed in addition to voluntary dependent support allotments 4. Purpose: This reports identifies member's with active garnishment debts and active dependent support allotments (possible duplicate support for same reason) 5. Sort: SSN, Name, Branch of Service, Component, garnishment amount and start date and dependent allotment amount and start date 6. Scope: Army, Navy, Air Force, Marine Corps, Active Component 7. Content: .SSN, Name, Allotment info (start date, amount, credit line, recipient information, etc.) and garnishment info (start date, amount, type, recipient information, case number, etc.), Branch of Service and Service Component DFMIR Mandatory FM
    HRM
  • Perform Financial Reporting

    		•
    Military _Pay _030
    		 To support Allotment processing, the integrated personnel and pay system (process) shall process an inbound interface file for Tricare Dental Insurance 1. Frequency: As Required. 2. Purpose: To report TRICARE Dental Insurance allotments to the military payroll system 3. Scope: Army, Air Force, Navy, Marine Corps, Active Component and Reserve and Guard component on extended active duty 4. Content: Member's name and SSN and allotment information 5. Update Requirements: Start, change or stop allotment action. 6. Other: Interface is received from external commercial Life Insurance Agencies such as United Concordia Companies, Inc. (UCCI) or Metropolitan Life and John Hancock Life Insurance DFMIR Mandatory FM
    HRM
  • Manage Disbursements

  • Manage Financial Management Policy

    		•
    Military _Pay _031
    		 To meet General Design/Architecture requirements, the Core system must ensure the delivered system generates output reports, query results and data files using multiple formats as specified by functional requirements. Specified formats can include online display, printed report, Portable Document Format (PDF), MS Word, Excel, ASCII or delimited text file. In cases where an output format is not specified within a requirement, the requested information must be viewable to the agency online, using the application user interface. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _032
    		 To support Workflow/Messaging requirements, the Core financial system must deliver the capability to define multiple approval levels to a single user. Prevent a user from applying more than one level of approval to the same document in order to conform to the principle of separation of duties. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _033
    		 To support US Savings Deposit Program (USSDP) processing, the integrated personnel and pay system (process) shall create the following report: 1. Name of Report: USSDP Cash Collections 2. Frequency: Daily. 3. Dependency: Cash collection made for USSDP debts. 4. Purpose: Report is used by accounting/disbursing to validate USSDP cash collections and determine date interest starts. 5. Sort: Branch of Service, Component. 6. Scope: Army, Navy, Air Force, Marine Corps, Active, Guard and Reserve Components. 7. Content: Branch of Service, Service Component, Amount, and Service Total 8. Other: USSDP debt must be established on pay record, and cash collection reported against the USSDP debt DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Perform Financial Reporting

    		•
    Military _Pay _034
    		 To support the member's information, the integrated personnel and pay system (process) shall process an inbound interface from the United States Savings Deposit Program (USSDP) 1. Frequency: As Required. 2. Purpose: To report USSDP account balances for posting to the Military member’s Leave and Earnings Statement (LES). 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Social Security Number, USSDP beginning and ending balances, deposits, interest and withdrawals 5. Update Requirements: Post information to the remarks section of the monthly LES. DFMIR Mandatory FM
    HRM
  • Manage Liabilities

    		•
    Military _Pay _035
    		 To support the member information, the integrated personnel and pay system (process) shall process an inbound interface from the Veterans Educational Assistance Program (VEAP) 1. Frequency: Quarterly 2. Purpose: To report VEAP benefits for posting to the Military member’s Leave and Earnings Statement (LES). 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Social Security Number and VEAP contributions: 5. Update Requirement: Post information to the remarks section of the monthly LES. FFMIA Mandatory FM
    HRM
  • Manage Liabilities

  • Perform Financial Reporting

    		•
    Military _Pay _036
    		 To support Allotment processing, the integrated personnel and pay system (process) shall process an inbound interface file for Long Term Care Insurance 1. Frequency: As Required. 2. Purpose: To report long term care allotments to the military payroll system 3. Scope: Army, Air Force, Navy, Marine Corps, Active Component and Reserve and Guard component on extended active duty 4. Content: Member's name and SSN and allotment information 5. Update Requirements: Start, change or stop allotment action. 6. Other: Interface is received from external commercial Life Insurance Agencies such as United Concordia Companies, Inc. (UCCI) or Metropolitan Life and John Hancock Life Insurance DFMIR Mandatory FM
    HRM
  • Manage Liabilities

    		•
    Military _Pay _037
    		 To support Allotment processing, the integrated personnel and pay system (process) shall process an inbound allotment interface file from the Military Services Incorporated (MSI) 1. Frequency: As Required. 2. Purpose: To report base housing rental allotments to the military payroll system 3. Scope: Army, Air Force, Navy, Marine Corps, Active Component and Reserve and Guard component on extended active duty 4. Content: Member's name and SSN and allotment information 5. Update Requirements: Start, change or stop allotment action. 6. Other: MSI contractor support for housing rental costs could change to other contractors DFMIR Mandatory FM
    HRM
  • Manage Liabilities

    		•
    Military _Pay _038
    		 To support Allotment processing, the integrated personnel and pay system (process) shall process an inbound allotment interface file from Service Relief Organizations (e.g. the Air Force Aid Society (AFAS) and Army Emergency Relief (AER)): 1. Frequency: As Required. 2. Purpose: To report Service Relief Organizations allotments to the military payroll system 3. Scope: Army, Air Force, Navy, Marine Corps, Active Component and Reserve and Guard component on extended active duty 4. Content: Member’s name and SSN and allotment information 5. Update Requirements: Start, change or stop allotment action. DFMIR Mandatory FM
    HRM
  • Manage Liabilities

    		•
    Military _Pay _039
    		 The integrated personnel and pay system (process) must use the following military payroll schedule: A. Except for an authorized midmonth payroll, payday is the first calendar day of the month after the month in which the entitlement was earned. B. Except for payrolls otherwise payable on October 1, if the payday falls on a Saturday, Sunday, or federal legal holiday, payment is authorized on the preceding workday, but not more than 3 days before the scheduled payday. This exception applies to foreign holidays recognized abroad by United States Forces. It also applies to payments made to members upon separation from the Military Service through retirement or discharge when the last day of active duty falls on a Saturday, Sunday, or federal legal holiday. C. For payrolls otherwise payable on October 1, the Secretary of Defense shall determine if the payroll may be dated in September. DFMIR Mandatory FM
    HRM
  • Manage Disbursements

  • Manage Financial Management Policy

    		•
    Military _Pay _040
    		 To support Garnishment Debt processing, the integrated personnel and pay system (process) shall process an inbound debt interface file from the garnishment system(e.g. Integrated Garnishment System (IGS)): 1. Frequency: As Required. 2. Purpose: Report garnishment debts to the military payroll system. 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's name and SSN and debt information 5. Update Requirements: Create or update the debt record (start, change or stop). Start collection action. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _041
    		 To support the Debt processing, the integrated personnel and pay system (process) shall process an inbound debt interface file (e.g. from the Army, Air Force Exchange Service (AAFES)): 1. Frequency: As Required. 2. Purpose: Report non-appropriated fund debts to the military payroll system. 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's name and SSN and debt information 5. Update Requirements: Create debt record and start collection action. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _042
    		 To support Debt processing, the integrated personnel and pay system (process) shall process an Inbound interface file from the cost adjudication interface (e.g. Excess Cost Adjudication Function Interface (ECAF)), Joint Personnel Property Shipment Office (JPPSO) 1. Frequency: As Required. 2. Purpose: To report Excess Weight Household Goods (HHG) debts to the military payroll system 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's name and SSN and debt information 5. Update Requirements: Create debt record and start collection action. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _043
    		 To support Debt processing, the integrated personnel and pay system (process) shall process an inbound debt interface file from reporting systems (e.g. Salary Offset Reporting System (SORS)): 1. Frequency: As Required. 2. Purpose: To report debts from other Federal agencies to the military payroll system 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's name and SSN and debt information 5. Update Requirements: Create or update the debt record (start, change or stop). Start collection action. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _044
    		 To support Debt processing, the integrated personnel and pay system (process) shall process an inbound debt interface file from the Air Force Communication Squadron (overseas) 1. Frequency: As Required. 2. Purpose: To report telephone and cable TV debts to the military payroll system 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's name and SSN and debt information 5. Update Requirements: Create debt record and start collection action. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _045
    		 To support Debt processing, the integrated personnel and pay system (process) shall process an Inbound debt interface file from the communication command (e.g.Army Communication Command Korea (ACC)): 1. Frequency: As Required. 2. Purpose: To report telephone and cable TV debts to the military payroll system 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's name and SSN and debt information 5. Update Requirements: Create debt record and start collection action. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _046
    		 To support Debt (Tuition) processing, the integrated personnel and pay system (process) shall process an inbound debt interface file from the GoArmyEd Program 1. Frequency: As Required. 2. Purpose: Report Tuition debts from the GoArmyEd to the military payroll system. 3. Sort: Social Security Number 4. Scope: Army, Active and Reserve Component 5. Content: Member's name and SSN and debt information 6. Update Requirements: Create debt record and start collection action. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _047
    		 To support Debt processing, the integrated personnel and pay system (process) shall process an Inbound interface file from the Air Force Academy Book Store (AFABS) 1. Frequency: As Required. 2. Purpose: Report debts from the Air Force Academy Book Store (AFABS) to the military payroll system. 3. Scope: Air Force Academy Cadets 4. Content: Member's name and SSN and debt information 5. Update Requirements: Create debt record and start collection action. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _048
    		 To support Debt processing, the integrated personnel and pay system (process) shall process an inbound debt interface file from the West Point Book Store (WPBS) 1. Frequency: As Required. 2. Purpose: Report debts from the West Point Book Store (WPBS) to the military payroll system. 3. Scope: Army West Point Cadets 4. Content: Member's name and SSN and debt information 5. Update Requirements: Create debt record and start collection action. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _049
    		 To support SGLI refunds, the integrated personnel and pay system (process) shall create the following report: 1. Name of Report: Premium SGLI Refund 2. Frequency: End of Month payroll processing 3. Purpose: Identifies members with a SGLI deduction serving in the theater of operations for Operation Enduring Freedom (OEF) or Operation Iraqi Freedom (OIF) for any part of the month. 4. Sort: Branch of Service, Service Component and SSN 5. Scope: Army, Navy, Air Force, Marine Corps, Active, Reserve and Guard Components 6. Content: SSN and name, Branch of Service, Service Component, SGLI type, deduction amount and report month DFMIR Mandatory FM
    HRM
  • Manage Liabilities

  • Perform Financial Reporting

    		•
    Military _Pay _050
    		 To support Debt processing, the integrated personnel and pay system (process) shall process an inbound debt interface file from the US Naval Academy (USNA) Store 1. Frequency: As Required. 2. Purpose: Report debts from the US Naval Academy (USNA) Store to the military payroll system. 3. Scope: Navy Academy Cadets 4. Content: Member's name and SSN and debt information 5. Update Requirements: Create debt record and start collection action. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _051
    		 To support the debt and payment process, the integrated personnel and pay system (process) shall create an out-bound interface file for the exchange service (e.g. Army, Air Force Exchange Service (AAFES)): 1. Frequency: After payroll processing 2. Purpose: Report the amount collected for AAFES debts 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's SSN and name, debt reason, debt recipient, month collected and amount collected 5. Update Requirements: Used by AAFES for debt management and system updates. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _052
    		 To support the Debt and payment process, the integrated personnel and pay system (process) shall create an out-bound interface file for recording member debt collections (e.g. from DFAS Salary Offset Reporting System (SORS)): 1. Frequency: After payroll processing 2. Purpose: Report the amount collected for AAFES debts 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's SSN and name, debt reason, debt recipient, month collected and amount collected 5. Update Requirements: Used by SORS for debt management and system updates. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _053
    		 To support the allotment and payment process, the integrated personnel and pay system (process) shall create an out-bound interface file for the State Sponsored Life Insurance (SSLI) insurance agencies. 1. Frequency: After payroll processing 2. Purpose: Report the amount collected for SSLI allotments 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's Social Security Number and name, allotment reason, account or policy number, recipient information, month collected and amount collected 5. Update Requirements: Used by SSLI agencies for account management 6. Other: Separate reports are required for each SSLI insurance agency DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _054
    		 To support the allotment and payment process, the integrated personnel and pay system (process) shall create an out-bound interface file for the National Guard Life Insurance (NGLI) insurance agencies. 1. Frequency: After payroll processing 2. Purpose: Report the amount collected for NGLI allotments 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's Social Security Number and name, allotment reason, account or policy number, recipient information, month collected and amount collected 5. Update Requirements: Used by NGLI agencies for account management 6. Other: Separate reports are required for each NGLI insurance agency DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _055
    		 To support the debt and payment process, the integrated personnel and pay system (process) shall create an out-bound interface file for the garnishment system (e.g. DFAS Integrated Garnishment System (IGS)): 1. Frequency: After payroll processing 2. Purpose: Report the amount collected for IGS debts 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's Social Security Number and name, debt reason, debt recipient, Garnishment case number, FIPS code, month collected and amount collected 5. Update Requirements: Used by IGS for debt management and system updates. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _056
    		 To meet Workflow/Messaging requirements, the Core financial system must deliver an integrated workflow management capability to automate internal routing of documents, transactions, forms or reports for online approval processing. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _057
    		 To meet Workflow/Messaging requirements, the Core financial system must deliver the capability to customize workflow processes to automate agency-defined business rules, required approvers, pooled or proxy approving authorities and workload balancing. Agency customization must include the capability to apply start and end dates to approvers and their proxies. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _058
    		 To meet Workflow/Messaging requirements, the Core financial system must deliver the capability to define multiple levels of document approvals based on agency-defined criteria, including dollar amounts, types of items purchased, and document types. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _059
    		 To meet Workflow/Messaging requirements, the Core financial system must deliver the capability to capture approval actions by transaction, including the time/date and approving party. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _060
    		 To meet General Design/Architecture requirements, the Core system shall ensure the delivered system is modular, highly scalable and incorporates an open-systems architecture. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _061
    		 To meet General Design/Architecture requirements, the Core system shall ensure the delivered system is customizable to meet agency-defined business practices. Agency customizable features must be table/parameter driven. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _062
    		 To meet General Design/Architecture requirements, the Core system shall ensure the delivered system is upgradeable to accommodate changes in laws, regulations, best practices or new technology. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _063
    		 To meet General Design/Architecture requirements, the Core system should deliver a reports management capability to enable online retrieval, viewing, re-printing, and permanent archiving of system-generated reports. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _064
    		 To support the Infrastructure functionality, the Core financial system shall operate in a mainframe environment Operating System (OS). FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _065
    		 To meet Infrastructure requirements, the Core system must ensure the delivered system includes a Structured Query Language (SQL) compliant relational database. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _066
    		 To support General Design/Architecture functionality, the Core financial system shall ensure he delivered system is capable of processing online transactions, batch jobs and transactions submitted via system interface simultaneously. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _067
    		 To meet User Interfaces requirements, the Core financial system must deliver a context-sensitive, online help facility. This facility must be customizable by the agency. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _068
    		 To meet User Interfaces requirements, the Core financial system must deliver an online graphical user interface (GUI). The GUI must provide consistent data entry, navigation and information presentation across all modules and sub-systems. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _069
    		 To meet User Interfaces requirements, the Core financial system must deliver the capability to customize error message text. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _070
    		 To meet User Interfaces requirements, the Core financial system shall incorporate user interface features designed to reduce the amount of direct keying required for transaction processing, such as: Default values based on system maintained transaction and user profiles; Value look-up tables; Highlighting or accentuating required fields; Grayed data fields that are unavailable for user entry; Auto tabs; Automatic data recall; Auto fill text; Cut, copy and paste functionality; Keyboard shortcuts (e.g., function keys to invoke help facility, clear screen, etc.); Menu mode of screen navigation; Undo/redo; Disabling of non-supported function keys; Ability to select records from a list by scrolling or typing only part of an entry; Ability to pass common data from field to field, screen to screen and transaction to transaction. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _071
    		 To meet Internet Access requirements, the Core financial system must ensure the delivered system supports Transmission Control Protocol/Internet Protocol (TCP/IP) for application component connectivity. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _072
    		 To meet Internet Access requirements, the Core financial system must deliver browser access to all system modules/functionality. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _073
    		 To support Internet Access functionality, the core financial system shall support secure Internet access to the integrated ad hoc data query facility. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _074
    		 To meet Internet Access requirements, the Core financial system shall support operations via a Virtual Private Network (VPN) system capability for secure remote access. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _075
    		 To meet Internet Access requirements, the Core financial system shall deliver the capability to use Public Key Infrastructure technology to control system access. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _076
    		 To meet Operations requirements, the Core system must maintain internal database consistency at all times. In the event of a system failure the system must have the capability to: Back out incompletely processed transactions; Restore the system to its last consistent state before the failure occurred; Re-apply all incomplete transactions previously submitted by the user; Validate internal database consistency to ensure duplicate postings are avoided; Report any data or transactions that failed to process completely. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _077
    		 The integrated personnel and pay system (process) shall start, change, cancel or stop Cash/Check collections from Military Members to Satisfy Outstanding Debts based on positive input from the HR or Payroll specialist. FFMIA Mandatory FM
    HRM
  • Manage Collections

  • Manage Receivables

    		•
    Military _Pay _078
    		 The integrated personnel and pay system (process) shall start, change, cancel or stop Payment Returns and Check Cancellations based on positive input from the HR or Payroll specialist and/or positive input from external system interfaces FFMIA Mandatory FM
    HRM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _079
    		 To support the W-4 tax withholding, the integrated personnel and pay system (process) shall create a report for the Internal Revenue Service (IRS) 1. Frequency: Monthly 2. Purpose: Report to IRS for employees who claim (a) More than 10 withholding allowances, or (b) Exempt status and are expected to earn more than $200 a week. 3. Sort: Social Security Number. 4. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 5. Content: Employer information, employee's SSN and name, number of withholding exemptions and tax exempt status and estimated monthly earnings FFMIA Mandatory FM
    HRM
  • Perform Financial Reporting

    		•
    Military _Pay _080
    		 To meet the Operations requirements, the Core system shall generate online status messages to the operator. Include job or transaction type, name, when processing initiates, when it completes, and any processing errors encountered. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _081
    		 To meet the Operations requirements, the Core system shall deliver a restart capability for all application’s online and batch processing components. Batch jobs must be segmented to facilitate restart in the event of a system failure. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _082
    		 To meet the Operations requirements, the Core system shall deliver common error-handling routines across functional modules. Generate meaningful and traceable error messages that allow the user or system operator to identify and respond to reported problems. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _083
    		 To meet the Operations requirements, the Core system shall maintain and report application usage statistics. Productivity statistics should include concurrent users, job submissions, transactions throughput, and system availability. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _084
    		 To meet the System Performance requirements, the Core financial system shall process the agency’s specified accounting workload without adversely impacting projected online response time. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _085
    		 To meet the System Performance requirements, the Core financial system shall process all scheduled work (e.g., batch jobs) within an agency specified processing window. Scheduled work can include: Daily systems assurance reports; Daily backups; Daily interface processing; Core GL posting; Table updates; payroll processing and Standard reporting. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _086
    		 To meet the System Performance requirements, the Core financial system shall maintain the agency’s specified current and historical financial data (e.g. general ledger records, documents, transactions, lines, and vendor records) storage needs with no degradation to online or batch processing performance. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _087
    		 To meet the System Performance requirements, the Core financial system shall support concurrent access to functional modules for the agency's specified user community. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _088
    		 The integrated personnel and pay system (process) must support various methods of payment to satisfy member outstanding debt, including cash, check, money order, electronic payment, charge or credit card, debit card, advance reduction, and on account. FFMIA Mandatory FM
    MSSM
    RPILM
  • Manage Collections

    		•
    Military _Pay _089
    		 To support accounting reconciliation, the integrated personnel and pay system (process) shall create the following report: 1. Name of Report: Summary of Military Pay Obligations (SOMPO) 2. Frequency: Every Pay Period. 3. Purpose: List all earnings paid during the pay period to support accounting reconciliation (commitments and obligations) 4. Sort: Branch of Service, Component, Officer/Enlisted, and Earnings. 5. Scope: Army, Navy, Air Force, Active Component. 6. Content: Pay period dates, Branch of Service, Service Component, Officer/Enlisted, earning type, pay period amount, monthly amount. DFMIR Mandatory FM
    HRM
  • Perform Financial Reporting

    		•
    Military _Pay _090
    		 To meet Operations requirements, the Core system shall deliver the capability to override the system date value used to automatically default document effective date and related transaction posting date/period. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _091
    		 The integrated personnel and pay system (process) must include internal control standards such as controls over information processing. Examples include edit checks of data entered, accounting for transactions in numerical sequences, comparing file totals with control accounts, and controlling access to data, files, and programs. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _092
    		 The integrated personnel and pay system (process) must help ensure completeness, accuracy, authorization, and validity of all transactions during application processing. An example is computerized edit checks built into the system to review the format, existence, and reasonableness of data. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Military _Pay _093
    		 To support TSP processing, the integrated personnel and pay system (process) shall create an outbound TSP contributions interface file for the National Finance Center (NFC) 1. Frequency: Daily after payroll processing 2. Purpose: Submitting employee data, TSP contributions and TSP Recharacterization 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Components 4. Content: TSP contributions. See TSP Bulletin 02-U-21, July 25, 2002 5. Other: See http://www.tsp.gov/agency/uniserv/index.html for all file requirements. DFMIR Mandatory FM
    HRM
    MSSM
  • Manage Disbursements

  • Manage Liabilities

    		•
    Military _Pay _094
    		 To support TSP processing, the integrated personnel and pay system (process) shall process an inbound TSP interface file from the National Finance Center (NFC) 1. Frequency: As required after submission of the TSP contribution file 2. Purpose: Reports feedback on the TSP contribution file to include file errors, breakage, loan starts and stop, and TSP stops 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Components 4. Content: See TSP Bulletin 02-U-17, June 12, 2002 5. Other: See http://www.tsp.gov/agency/uniserv/index.html for all file requirements DFMIR Mandatory FM
    HRM
    MSSM
  • Manage Liabilities

  • Perform Financial Reporting

    		•
    Military _Pay _095
    		 To support the Disbursing process, the integrated personnel and pay system (process) shall process a Federal Reserve Bank (FRB) Notification of Change (NOC) Inbound interface file from the DFAS Disbursing Systems 1. Frequency: As Required. 2. Purpose: Notification of Change (NOC) is used to change and/or correct account information for Federal government transactions processed through the Automated Clearing House (ACH) 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: See Financial Management Service, Green Book for current format and change reason codes 5. Update Requirements: a. Correct the member’s EFT account number, routing number or account type (.i.e., Net Pay and Allotments) b. Add, change or correct Routing Numbers on payroll tables supporting the disbursing process FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Liabilities

    		•
    Military _Pay _096
    		 To support the Disbursing and Debt processing, the integrated personnel and pay system (process) shall process an inbound interface partial payment file from the redesign system (e.g. Standard Redesign System 1 (SRD1)) 1. Purpose: Report partial and advance payments to the payroll system and collect payment. 2. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 3. Content: Member's name and SSN and payment information 4. Update Requirements: Create payment and debt record. Payment is deducted as an one-time collection from the next available pay period 5. Other: SRD1 could be deployed to several military installations; therefore, separate interfaces would be received from each military installation. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _097
    		 To support the Disbursing and Debt processing, the integrated personnel and pay system (process) shall process an inbound interface partial payment file from the value card system (e.g. Student Stored Value Card (SSVC)) 1. Frequency: As Required 2. Purpose: Report partial payments to the payroll system and collect payment. 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's name and SSN and payment information 5. Update Requirements: Create payment and debt record. Payment is deducted as an one-time collection from the next available pay period 6. Other: SSVC could be deployed to several military installations; therefore, separate interfaces would be received from each military installation. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _098
    		 To support the Disbursing and Debt processing, the integrated personnel and pay system (process) shall process an inbound interface payment file from the disbursing system (e.g. DFAS Disbursing System (DDS)) 1. Frequency: As Required 2. Purpose: Report partial and advance payments to the payroll system and collect payment. 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: Member's name and SSN and payment information 5. Update Requirements: Create payment and debt record. Payment is deducted as an one-time collection from the next available pay period 6. Other: DDS could be deployed to several military installations; therefore, separate interfaces would be received from each military installation. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _099
    		 To support the Document and Transaction Control process, the integrated personnel and pay system (process) shall create a feedback file or report for each inbound interface file: 1. Frequency: Receipt and processing of an incoming interface files 2. Purpose: Report processed and rejected transactions 3. Scope: All incoming transaction interfaces (i.e., SORS, IGS, Disbursing, AAFES, MCI, Army, Air Force, Army Communication Command, etc,) 4. Content: a. Transaction data (should match information reported on incoming interface) b. Status: Processed, rejected, etc. c. Reject Description or error code d. Date Processed or Rejected FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _100
    		 The integrated personnel and pay system (process) shall process an Inbound payment return interface file from the disbursing system (e.g. DFAS Disbursing System (DDS)) to report payment returns: 1. Frequency: As Required. 2. Purpose: Report payment returns to the military pay system for credit to the member's pay account 3. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 4. Content: a. Social Security Number b. Name c. Amount returned d. Collection Voucher Number and Date e. Original Disbursement Voucher Number and Date f. Original Payment Reason: Must support all payment reasons such as Net Pay, allotments, garnishments, SGLI, AFRH, VEAP, TSP, MGIB, Bonds, Limited Pay-Ability Checks, Stored Value Card residuals, etc. g. Tax Indicator: Used to determine if tax refund increases taxable wages (i.e., MGIB and TSP refunds) 5. Update Requirements: Credit amount to the member’s pay account and refund monies in the next available pay period. Monies can be used to satisfy debts and arrears. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Collections

  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Military _Pay _101
    		 To support the Payroll process, the integrated personnel and pay system (process) shall process an inbound interface file from the data center (e.g. Defense Manpower Data Center (DMDC)) for Basic Allowance for Housing Rates. 1. Frequency: Annually or as required 2. Purpose: Provide the military payroll system with current Basic Allowance for Housing Rates. 3. Scope: Army, Air Force, Navy, Active and Reserve Component 4. Content: Data includes all BAH rates broken down by Grade and type (i.e., with-dependent, without dependant and partial) 5. Update Requirements: Update rate tables and process mass rate changes to employee records. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Liabilities

    		•
    Military _Pay _102
    		 To support the Payroll process, the integrated personnel and pay system (process) shall process an inbound interface file from the data center (e.g. Defense Manpower Data Center (DMDC)) for Basic Pay rates 1. Frequency: Annually or as required 2. Purpose: Provide the military payroll system with current Basic Pay rates 3. Content: 4. Data includes all Basic Pay rates broken down by grade, Basic Pay longevity years, and special compensation 5. Update Requirements: Update rate tables and process mass rate changes to employee records. FFMIA Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Liabilities

    		•
    Military _Pay _103
    		 To support the payroll processing, the integrated personnel and pay system (process) shall create an out-bound interface file for the payroll file system (e.g. DFAS Payroll Locator File System (PLFS)) 1. Frequency: Semi-Monthly 2. Dependency: Payroll Processing 3. Purpose: Provide contact information for returned checks, debt notification and follow up, garnishment legal review, claims processing, etc. 4. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 5. Content: Member's SSN and name, organization, branch of service, service component, grade, Street Address, City, State, Zip Code 6. Update Requirements: Used by the PLFS for system updates. FFMIA Value Added FM
    HRM
  • Manage Disbursements

  • Manage Liabilities

    		•
    Military _Pay _104
    		 In support of Operation Mongoose (pay fraud detection) and pay maintenance, the integrated personnel and pay system (process) shall create out-bound interface files to the data center, (e.g. Defense Manpower Data Center (DMDC)) 1. Frequency: Monthly 2. Dependency: End of Month payroll-processing 3. Purpose: Fraud detection 4. Scope: Army, Air Force, Navy, Marine Corps, Active, Reserve and Guard Component 5. Content: a. Member’s SSN and name b. All military pay and allowances paid during the month c. If applicable, all drill tour information for the month d. Dependency information for BAH, OHA and COLA paid during the month. FFMIA Value Added FM
    HRM
  • Manage Liabilities

    		•
    Military _Pay _105
    		 The integrated personnel and pay system (process) must create an outbound disbursement interface that contains content including: a. Employee’s Social Security Number and Name b. Recipient Information such as the name and address, Line of Accounting, Account Number, Routing Transit Number, account type, etc.) c. If applicable, debt type, allotment type, garnishment FIPS Code and garnishment case number d. Payment Amount e. Payment Reason (Net Pay, allotment type, debt type, garnishment type, deduction type, tax type, retirement accrual, employer FICA contribution, employer TSP matching contribution, etc.) f. Payment Method (individual check or EFT, blanket check or EFT, CTX, IPAC, etc.) FFMIA Value Added FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

    		•
    Military _Pay _106
    		 The integrated personnel and pay system (process) must generate an outbound accounting interface that contains information including: a. Social Security Number and Name b. Earnings type, amount and effective dates c. Debit Line of Accounting 5. Adjustments or Other Entries a. Retired Pay Accrual b. Employer FICA contribution c. Debt Amount: Line of accounting and debt type if total payments for the pay period are greater than total earnings for the pay period (retroaction adjustment and creates an accounts payable) d. Held Pay (i.e., allotments or bonds when monies are deducted and held pending deduction of the full amount for the bond or allotment) e. Employer TSP Matching Contribution FFMIA Value Added FM
    HRM
  • Manage Disbursements

    		•
    Military _Pay _107
    		 When amounts due a member are insufficient to cover authorized deductions, allotments or debts, the integrated personnel and pay system (process) shall prioritize collection based on the specific type of deduction, debt or allotment in accordance with DoDFMR Volume 7A, Chapter 52, Table 52-1. DFMIR Mandatory FM
    HRM
  • Manage Collections

  • Manage Receivables

    		•
    NonAppropriated _Funds _001
    		 The nonappropriated funds (NAF) financial system shall support the retention of all records relating to payments to individuals and firms for at least four years and making them available for IRS review. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Benefits

  • Manage Disbursements

  • Manage Financial Management Policy

    		•
    NonAppropriated _Funds _002
    		 The nonappropriated funds (NAF) financial system shall support the reporting of cumulative payments made by Nonappropriated Funds Instrumentalities (NAFIs) under service contracts of $600 or more to anyone, during a calendar year, to the IRS along with the total amounts paid to include the name, address, and Social Security number of the individual. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Perform Financial Reporting

    		•
    NonAppropriated _Funds _003
    		 Nonappropriated Funds Instrumentality (NAFI) payroll systems must provide complete, accurate, and prompt processing and accounting for pay, leave, and deductions. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

  • Post to General Ledger

    		•
    NonAppropriated _Funds _004
    		 Nonappropriated Funds Instrumentality (NAFI) payroll systems must provide complete, accurate, and prompt generation and maintenance of payroll records and transactions. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

  • Post to General Ledger

    		•
    NonAppropriated _Funds _005
    		 Nonappropriated Funds Instrumentality (NAFI) payroll systems must provide timely access to complete and accurate information to those internal and external to the NAFI who require the information. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Human Resources Compensation and Reimbursements

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    NonAppropriated _Funds _006
    		 Nonappropriated Funds Instrumentality (NAFI) payroll systems must provide timely and proper interaction of payroll systems with the core financial systems. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Human Resources Compensation and Reimbursements

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    NonAppropriated _Funds _007
    		 Nonappropriated Funds Instrumentality (NAFI) payroll systems must provide adequate internal controls, to ensure that payroll systems are operating as intended. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Human Resources Compensation and Reimbursements

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    NonAppropriated _Funds _008
    		 If the gross salary of an employee is not sufficient to permit all deductions to be made, then deductions will be made in the order of precedence established by Office of Personnel Management (OPM) "Order of Precedence" (see http://www.opm.gov/oca/pay/html/index_of_laws.asp). Nonappropriated Funds Instrumentalities (NAFIs) must consult policies, legal staff, and collective bargaining agreements to ensure the proper Order of Precedence is followed. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Benefits

  • Manage Financial Management Policy

    		•
    NonAppropriated _Funds _009
    		 All payroll disbursements shall be paid to nonappropriated funds (NAF) employees by electronic fund transfer (EFT) unless the head of the agency or designee has granted a waiver. The head of the agency or designee may waive the EFT requirement upon receipt of written certification from the employee which states that they do not have an account with a financial institution or for some other extenuating circumstances. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Financial Management Policy

  • Manage Human Resources Compensation and Reimbursements

    		•
    NonAppropriated _Funds _011
    		 The Nonappropriated Fund Standard General Ledger (NAFSGL) must be used for accounting and financial statement reporting to ensure the information in the financial statements is consistent for all Nonappropriated Fund Instrumentalities (NAFIs). DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Financial Management Policy

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    NonAppropriated _Funds _012
    		 In accordance with Internal Revenue Service (IRS) Publication 15, (Circular E), Employer’s Tax Guide, records of employment taxes shall be maintained for a period of 4 years following the due date of such tax or from the date for which such tax has been paid, whichever date is later. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Financial Management Policy

  • Manage Human Resources Compensation and Reimbursements

    		•
    NonAppropriated _Funds _013
    		 Documentation on pay shall be stored and transferred to the National Personnel Records Center, St. Louis, MO, for 56 years retention in accordance with the National Archives and Records Administration General Records Schedules. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Financial Management Policy

  • Manage Human Resources Compensation and Reimbursements

    		•
    NonAppropriated _Funds _014
    		 The Nonappropriated Funds Instrumentality (NAFI) payroll system shall support the withholding of taxes from the wages of civilian employees for, and remitting them to, tax jurisdictions wherever the Federal Government has entered into agreements for withholding taxes. State and local taxes shall be withheld from the pay of enlisted personnel compensated from nonappropriated funds(NAF) for work performed during off-duty hours. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Financial Management Policy

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _001
    		 The system must categorize operating materials and supplies as:
    1. Held for use,
    2. Excess, obsolete, and unserviceable
    3. Held for repair.    		 DFMIR Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _002
    		 The system must apply either the consumption method or the purchase method of accounting when recognizing expenses for operating materials and supplies. Operating materials and supplies shall be recorded and reported as assets when produced or purchased. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _003
    		 The system must remove the cost of goods from operating materials and supplies and report them as an operating expense in the period they are issued to an end user for consumption in normal operations. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _004
    		 The system may use the Purchase Method of accounting only for those operating materials and supplies that
    • have a general use,
    • are not significant in dollar amount, and
    • are in the hands of the end user (e.g., performing cost center) for use in normal operations.
    The purchase method of accounting provides that operating materials and supplies be expensed when purchased.    		 DFMIR Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _005
    		 The system must value operating materials and supplies on the basis of historical cost. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _006
    		 The system must charge any abnormal costs, such as excessive handling or rework costs, to operations of the period. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _007
    		 The system must value donated operating materials and supplies at their fair market value at the time of donation. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _008
    		 The system shall value operating materials and supplies acquired through exchange of non-monetary assets (e.g., barter) at the fair value of the asset received at the time of the exchange. Any difference between the recorded amount of the asset surrendered and the fair value of the asset received shall be recognized as a gain or a loss. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _009
    		 The system shall apply an OUSD(C) approved cost flow assumptions method in arriving at the historical cost of ending operating materials and supplies and cost of goods consumed. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _010
    		 The system must value excess, obsolete, and unserviceable operating materials and supplies at their estimated net realizable value. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _011
    		 The system must record as a loss (or gain) the difference between the carrying amount of the operating materials and supplies before identification as excess, obsolete, or unserviceable and their estimated net realizable value; and then either report it separately or disclose it in the financial statements. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Operating _Materials _And _Supplies _012
    		 The system must record any subsequent adjustments to the estimated net realizable value of excess, obsolete, and unserviceable operating materials and supplies upon disposal as a loss (or gain). FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Payroll _Processing _And _Distribution _001
    		 The human resources and payroll systems must process prior period, current and future period pay actions, based on effective dates. FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Develop Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _002
    		 The payroll system must support payroll adjustments and regular calculations that cross fiscal and/or calendar years, and provide needed information to the Core financial and other information systems. FFMIA Mandatory FM
    HRM
  • Assign Human Resources

  • Calculate Payment Adjustments

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _003
    		 The payroll system must record gross pay, deductions, and net pay while generating information to update other functions and systems, including the standard general ledger maintained in the Core Financial System. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Post to General Ledger

    		•
    Payroll _Processing _And _Distribution _004
    		 The human resources and payroll systems must allow employees to update personal information, at the employee's discretion, e.g., tax withholding information, savings bond information, electronic funds transfer information, and allotments. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _005
    		 The payroll system must be able to generate payment for severance pay, not exceeding the amount authorized for each employee, on a pay period basis and provide for Department of Defense employees, the option of a lump sum payment. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Payroll _Processing _And _Distribution _006
    		 The payroll system must make electronic funds transfer payments as well as other methods of payments, including off- cycle and third party payments. FFMIA Mandatory FM
    HRM
  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _007
    		 The payroll system must be able to generate payment of unpaid employee compensation to beneficiaries. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _008
    		 The payroll system must be able to generate employee earnings statements detailing the compositions of gross pay, deductions, net pay for the current pay period and year to date (electronic and paper copies). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _009
    		 The payroll system must maintain data that is reconciled to pass to the Core Financial System and cost accounting modules to update Fund Balances with Treasury and other assets, expense and liability accounts, appropriations and other cost centers for the payroll, including employer contributions. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Payroll _Processing _And _Distribution _010
    		 The human resources and payroll systems must make information available to other functions to generate internal and external payroll reports not created directly in the Pay Processing function. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _011
    		 The payroll system must maintain each pay record by the pay period in which it was calculated and by the pay period to which it applies (the effective pay period). FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _012
    		 The payroll system must produce all reports and vouchers necessary to recognize payroll expenses, establish related receivables, and disburse all related payments. It must also produce supporting detail registers or subsidiary ledgers. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Payroll _Processing _And _Distribution _013
    		 The human resources and payroll systems must produce managerial reports to facilitate monitoring of human resources costs, leave authorizations, and personnel actions by human resources/payroll staff members and by operational supervisors or managers. FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Develop Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _014
    		 The payroll system must provide for tax deduction reporting and reconciliation and correction processing. These functions should be available for each taxing authority. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _015
    		 The payroll system should be available for each taxing authority. FFMIA Value Added HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _016
    		 The human resources and payroll systems must derive summary totals for earnings, deductions, contributions, and paid hours for internal control purposes and to facilitate reconciliation. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _018
    		 The payroll system must provide a means for correcting accounting transactions for an employee for one or more past pay periods. The correction should also generate adjusting accounting transactions to reverse the improper charges and record the correct ones. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Payroll _Processing _And _Distribution _019
    		 The payroll system should generate adjusting accounting transactions to reverse the improper charges and record the correct ones. FFMIA Value Added FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Payroll _Processing _And _Distribution _020
    		 The human resources and payroll systems must notify agency human resources and payroll office staff of incorrect or missing data. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _021
    		 The human resources and payroll systems must provide a report for health benefit deductions not taken (e.g., for an employee on leave without pay). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Payroll _Processing _And _Distribution _022
    		 The payroll system must provide a report of employee debt, caused by prior-period adjustments or current-period computation, to be used in administrative collection. FFMIA Mandatory FM
    HRM
  • Assign Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _023
    		 The human resources and payroll systems must provide an output matrix of reports that describes a report by its title, purpose, frequency, distribution level, and the media used to distribute. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _024
    		 The human resources and payroll systems must generate reports at specific time intervals or upon request, including reports that span fiscal year, calendar years, or other time periods. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _025
    		 The payroll systems user outputs produced must include all vouchers and reports necessary to recognize payroll expenses and authorize related disbursements. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Payroll _Processing _And _Distribution _026
    		 The payroll system must provide system flexibility in accepting data from multiple media that recognizes the unique data input requirements of interface systems. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _027
    		 The human resources and payroll systems must subject all transactions from interfacing systems to the standard human resources payroll system edits, validations, and error-correction procedures. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _028
    		 The human resources and payroll systems must provide the capability to identify and process transactions from other systems that enter and update the standard human resources-payroll system. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _029
    		 The human resources and payroll systems must provide system capability to allow users to customize output for reporting and providing interfaces to other
    systems necessary to meet agency requirements for external processing (e.g., retirement processing, general ledger posting, budget formulation, budget reconciliation, and budget execution).    		 FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Perform Financial Reporting

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _030
    		 To support pay processing, the human resources and payroll systems must capture the overtime rate in effect when compensatory time is earned for future pay out. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Payroll _Processing _And _Distribution _031
    		 To support pay processing, the human resources and payroll systems must support the unemployment compensation for employees (UCFE) processing and responding to ES 931 Request for Wage and Separation Information-UCFE requests. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Payroll _Processing _And _Distribution _032
    		 To support pay processing, the payroll system must maintain data to support preparation of notifications of employee indebtedness, e.g. health benefits. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Payroll _Processing _And _Distribution _033
    		 To support reporting, reconciliation, and records retention, the system should maintain an employment history of the employee with the information comparable to that in the employee's Official Personnel Folder (OPF). FFMIA Value Added HRM
  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _034
    		 To support reporting, reconciliation, and records retention, the system should maintain a pay history showing gross pay by type, deductions by type, and net pay for each pay period. FFMIA Value Added HRM
  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _035
    		 To support reporting, reconciliation, and records retention, the system should maintain a time and attendance history showing hours, or days worked by type of pay for each pay period. FFMIA Value Added HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _036
    		 To support reporting, reconciliation, and records retention, the system should maintain a leave history showing beginning balances, leave accruals, leave usage, and ending balances, by type for each period. FFMIA Value Added HRM
  • Record Time and Attendance

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _037
    		 To support reporting, reconciliation, and records retention, the system must provide the capability to generate routine human resources and payroll reports that are prescribed by the functional users. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _038
    		 To support reporting, reconciliation, and records retention, the payroll system must provide disbursement voucher data for verification and certification of the payroll process. FFMIA Mandatory FM
    HRM
  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _039
    		 To support reconciliation functions, the human resources and payroll systems must compile employee data related to health insurance enrollment for validations purposes. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _040
    		 The system must maintain and/or dispose of personnel payroll records in accordance with Government-wide and agency specific guidelines. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Processing _And _Distribution _041
    		 The agency system must provide for the reconciliation of human resources and payroll data within the system, for comparison and reconciliation with that of disbursing, accounting, and other administrative systems/subsystems/modules to ensure accuracy, completeness, and data integrity. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Disbursements

  • Manage Human Resources Compensation and Reimbursements

  • Sustain Human Resources

    		•
    Payroll _Processing _And _Distribution _042
    		 The payroll system must accommodate information requirements for accounting transactions for accruals of pay and benefits during the year. This process is to provide for accruing and reversing accounting information relative to pay and benefits on other than a monthly basis.. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

    		•
    Payroll _Processing _And _Distribution _043
    		 The human resources and payroll systems must provide system capability to customize data input, processing rules, and edit criteria. Provide flexibility in defining internal operational procedures and in supporting agency requirements. FFMIA Mandatory FM
    HRM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Payroll _Processing _And _Distribution _044
    		 The payroll system must contain ad hoc reporting, and should also include data browsing tools with rapid-response, graphically-oriented, and user-friendly access to the system database. FFMIA Value Added FM
    HRM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Implement Case in Foreign Military Sales Trust Fund

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Manage Supply Chain Entitlement

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Record Loans and Grants

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Payroll _Withholdings _And _Deductions _Processing _001
    		 The payroll system must provide data to establish receivables or follow up on types of leave that may result in an employee indebtedness, including health insurance premiums for employees on approved leave without pay and certain jury duty fees while on court leave. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Record Time and Attendance

    		•
    Payroll _Withholdings _And _Deductions _Processing _002
    		 The human resources and payroll systems must provide for percentage computation of deductions that are subject to annual or regulatory limits (e.g., the current rate for federal taxes on supplement payments, Thrift Savings plans TSP contributions, and Social Security taxes). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Withholdings _And _Deductions _Processing _003
    		 The payroll system must calculate the following deductions types for each employee:
    (1) mandatory deductions (e.g., retirement, federal, state, local and FICA taxes),
    (2) voluntary deductions (e.g., state and local taxes for multiple taxing authorities, life insurance, health insurance, thrift savings deductions, allotments, bonds, and pre-tax deductions for transportation benefits), and 3. involuntary deductions (e.g., IRS levies, garnishments, and administrative debt collections).    		 FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Withholdings _And _Deductions _Processing _004
    		 The human resources and payroll systems must provide the capability to handle deductions that apply to various pay periods and/or have specified limitations, e.g., garnishment pay-off amount. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Withholdings _And _Deductions _Processing _005
    		 The human resources and payroll systems must adjust taxable gross pay by deducting untaxed items (e.g., thrift saving deductions) and civil service retirement annuity offsets. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Withholdings _And _Deductions _Processing _006
    		 The human resources and payroll systems must pro-rate insurance premium deductions for part-time, seasonal, and applicable accessions and separating employee using the daily pro-ration rule. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Payroll _Withholdings _And _Deductions _Processing _007
    		 The payroll system must accelerate deductions for employees paid an annual salary in less than one year (e.g., teachers). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Withholdings _And _Deductions _Processing _008
    		 The human resouces and payroll systems must subtract deductions calculated in the order of precedence specified by Office of Personnel Management (OPM) or other laws and regulations, while ensuring that net pay is not negative. Follow appropriate rules for taking no deductions within a priority level or partial deductions, if allowed. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Withholdings _And _Deductions _Processing _009
    		 The payroll system must determine when a bond may be issued, given its type, denomination per pay deduction and balance from previous pay deductions. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Withholdings _And _Deductions _Processing _010
    		 The payroll system must deduct some items in every pay period and others in selected pay periods only. e.g., discretionary allotments. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

    		•
    Payroll _Withholdings _And _Deductions _Processing _011
    		 The payroll system must offset the dollar amount of other receivables owed the agency against earnings for pay period of separation or, if applicable, lump sum payments. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Separate or Terminate Human Resources

    		•
    Payroll _Withholdings _And _Deductions _Processing _012
    		 The human resources and payroll systems must compute the maximum variable deductions for levies, garnishments, and/or offsets based on appropriate limitations of each type of deduction. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Withholdings _And _Deductions _Processing _013
    		 The human resources and payroll systems must ensure that leave without pay (LWOP), furloughs for retirement, Office of Workers Compensation Program (OWCP), education, and military purposes is separately designated and does not affect Within Grade Increase (WGI), etc. FFMIA Value Added HRM
  • Develop Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Payroll _Withholdings _And _Deductions _Processing _014
    		 The human resources and payroll systems must electronically compare leave, benefits, and payments, for adjusted time and attendance data with prior period data and automatically compute differences. FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Payroll _Withholdings _And _Deductions _Processing _015
    		 The payroll system must ensure that deductions do not exceed gross pay, as established by appropriate laws and regulations. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Payroll _Withholdings _And _Deductions _Processing _016
    		 The payroll system must compute the maximum variable deductions for levies, garnishments, and/or offsets based on appropriate limitations of each type of deduction. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

    		•
    Perform _Periodic _GL _Postings _001
    		 To support the Accounting Period Maintenance and Closing process, the Core financial system must provide automated functionality to record transactions to any open accounting period. Provide the option to keep multiple accounting periods (minimum of 3) open simultaneously. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _002
    		 To support the Accounting Period Maintenance and Closing process, the Core financial system must provide automated functionality to record transactions to the current and prior fiscal year (i.e., until the closing process is complete). FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _003
    		 To support the Accounting Period Maintenance and Closing process, the Core financial system must provide automated functionality to provide a year-end closing process that records United States Standard General Ledger (USSGL) prescribed closing entries in accounting periods separate from other accounting periods. FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _004
    		 To support the Accounting Period Maintenance and Closing process, the Core financial system must provide automated functionality to close accounting periods and prevent the posting of new transactions to any closed period. FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _005
    		 To support the Accounting Period Maintenance and Closing process, the Core financial system must provide automated functionality to perform multiple closings in a trial/test mode so that users can review the closing results, clear the closing entries and re-run the closing process. This functionality must be available for both "pre-closing" entries and "closing" entries. FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _006
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to generate a trial balance report. Parameter is the accounting period. Result is a report providing the following amounts for each general ledger account:
    Beginning balance for the accounting period.
    Total amount of debits for the accounting period.
    Total amount of credits for the accounting period.
    Cumulative ending balance for the accounting period.
    Provide the option to select whether general ledger account balances are rolled up to the TAS level, internal fund level, or organization level, and also whether they are displayed at the GL sub-account level (actual accounts used for posting transactions) or the USSGL account level. Sub-totals for beginning balance, accounting period activity, and ending balance columns must be provided after each change in organization, internal fund and TAS on the report. The report must include the balances of all funds and all fiscal years maintained by the agency.
    Also, to support the Financial Reporting process, the Core financial system must generate a FACTS I trial balance report. Parameter is the accounting period. Result is a report displaying the following balances for each USSGL account or USSGL account and attribute combination:
    Beginning balance for the accounting period.
    Total amount of debits for the accounting period.
    Total amount of credits for the accounting period.
    Cumulative ending balance for the accounting period.
    Provide the option to specify whether general ledger account balances are rolled up to the TAS level, internal fund level, or organization level The report must include all general ledger accounts (both FACTS I accounts and non-FACTS I accounts). FACTS I accounts must be displayed at the USSGL and attribute level (I.e. separate amounts should be displayed when there is more than one attribute value within an USSGL account). Non-FACTS I accounts must be displayed at the USSGL account level. Subtotals for beginning balance, accounting period activity, and ending balance columns must be provided after each change in TAS, internal fund, and organization on the report.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Perform _Periodic _GL _Postings _007
    		 The system (Core Financial System) must electronically establish and update a Master Appropriation File (MAF) on the U.S. Treasury's Federal Agencies' Centralized Trial Balance System (FACTS). FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _011
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to maintain an accounting classification structure that includes the following elements:
    • Treasury Account Symbol
    • Budget fiscal year
    • Internal fund code
    • Organization
    • Program
    • Project
    • Activity
    • Cost center
    • Object class
    • Revenue source
    • Budget function
    • Budget sub-function code
    • Accounting period.
    Maintain each classification element independently. For example, budget fiscal year must be maintained as a separate value from the period of availability component in the Treasury Appropriation Fund Symbol (TAFS).    		 FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Perform _Periodic _GL _Postings _012
    		 To support the Document Referencing and Modification process, the Core financial system must provide automated functionality to query documents. Parameter(s) include any one or a combination of the following:
    • Document type
    • Document status (e.g., open, closed)
    • Vendor number
    • Vendor Data Universal Numbering System (DUNS)+4 numbers
    • Customer number
    • Accounting classification elements.
    Result is a list of selected document numbers with document statuses and balances at the document level. Drill-down from each document number to its document lines and detailed GL transactions.    		 FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _013
    		 To support the Accounting Period Maintenance and Closing process, the Core financial system must provide automated functionality to make fiscal year driven tables available in subsequent fiscal years. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _014
    		 To support the Upward/Downward Spending Adjustment process, the Core financial system must provide automated functionality to derive and record the amount of upward or downward spending adjustments upon liquidating, canceling, or modifying the dollar amount of prior year obligations or expenditures. Record the spending adjustment at the time of posting the transaction which generated it. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _015
    		 To support the Upward/Downward Spending Adjustment process, the Core financial system must provide automated functionality to determine if upward and downward adjustments are to expired or unexpired budget authority in order to derive the USSGL prescribed entries to record spending adjustments. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _016
    		 To support the Upward/Downward Spending Adjustment process, the Core financial system must provide automated functionality to permit recording of previously unrecorded obligations to prior year budget authority or expired budget authority and generate related upward spending adjustments in the current year and identify when posting transactions will invoke upward spending adjustments, and apply the agency-defined level of validation (I.e., rejection, warning or information only). FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _017
    		 To support the Upward/Downward Spending Adjustment process, the Core financial system must provide automated functionality to determine if upward and downward adjustments are to paid or unpaid obligations and/or expenditures in order to derive the USSGL prescribed entries for recording spending adjustments. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _018
    		 To support the System-Generated Transactions process, the Core financial system must provide automated functionality to generate batched reversal transactions by any one or a combination of the following parameters:
    • Accounting period
    • Transaction or document type
    • Accounting classification elements
    • System date
    • Transaction date
    • Source system ID.
    For example, reverse payroll transactions posted on January 1, 2006.    		 FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _019
    		 To support the System-Generated Transactions process, the Core financial system must provide automated functionality to validate that transaction reversals do not violate the integrity of the document chain. For example, do not reverse obligations that have been liquidated by payments. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _020
    		 To support the System-Generated Transactions process, the Core financial system must provide automated functionality to generate a report of posted and un-posted reversal transactions. Parameters are:
    • Accounting period
    • Transaction or document type
    • Accounting classification elements
    • System date
    • Transaction date
    • Source system ID.
    Result is a list of transactions including:
    • System date
    • Transaction date
    • Original document and accounting line numbers
    • Status (posted or un-posted)
    • Accounting classification elements
    • GL transaction ID number
    • GL debits and credits.
    Sorting options include document number and reversal status.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _021
    		 To support the General Ledger Analysis and Reconciliation process, the Core financial system must provide automated functionality to Query General Ledger account balances. Parameters include beginning and ending accounting period, and TAS or internal fund code. Result is beginning account balances, period activity, and ending account balances for the period and TAS, or internal fund code, specified. Drill-down from period activity to supporting general ledger transactions; from general ledger transactions to supporting documents; and from supporting documents to other documents in the document chain. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _022
    		 To support the Accounting Period Maintenance and Closing process, the Core financial system must provide automated functionality to generate trial balances that support the review of the closing process run in trial/test mode. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Perform _Periodic _GL _Postings _023
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to define five additional accounting classifications elements, including element titles and valid values. FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

    		•
    Perform _Periodic _GL _Postings _024
    		 To support the General Ledger Update and Editing process, the Core financial system must provide automated functionality to classify accounting transactions by USSGL attributes required for FACTS I, FACTS II, and GFRS reporting as specified by the current supplement(s) to the Treasury Financial Manual (TFM). FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

    		•
    Perform _Periodic _GL _Postings _025
    		 To support the General Ledger Account Definition process, the Core financial system must add, change or de-activate U.S. SGL attribute domain values in order to accommodate changes in FACTS I, FACTS II, or GFRS reporting without programming changes. FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

    		•
    Perform _Periodic _GL _Postings _026
    		 To support the Upward/Downward Spending Adjustment process, the Core financial system must provide automated functionality to, when correcting documents that previously generated spending adjustment entries, reverse the original spending adjustment entries and generate new spending adjustments for the correct amounts. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _027
    		 To support the Upward/Downward Spending Adjustment process, the Core financial system must provide automated functionality to determine if anticipated recoveries have been previously recorded in order to derive the USSGL prescribed entries to record downward spending adjustments. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _028
    		 To support the Upward/Downward Spending Adjustment process, the Core financial system must provide automated functionality to determine if upward and downward adjustments are to delivered or undelivered orders in order to derive the USSGL prescribed entries to record spending adjustments. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Manage Liabilities

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _030
    		 To support the Accounting Period Maintenance and Closing process, the Core financial system must provide automated functionality to derive an accounting period's opening balances based on the prior accounting periods closing balances at the USSGL attribute level. The opening of general ledger account balances must maintain the USSGL attribute information required to satisfy FACTS I, FACTS II, and GFRS reporting requirements. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _031
    		 To support the Accounting Period Maintenance and Closing process, the Core financial system must provide automated functionality to make single year appropriation and fund tables available in subsequent fiscal years. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _032
    		 To add value to the Accounting Period Maintenance and Closing functionality, the Core financial system should deliver a capability to make mass changes to tables rolled forward to a subsequent fiscal year. FFMIA Value Added FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _035
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to generate a FACTS II trial balance report. Parameter is the accounting period. Result is a report displaying the following balances for each USSGL account or USSGL account and attribute combination:
    • Beginning balance for the accounting period
    • Total amount of debits for the accounting period
    • Total amount of credits for the accounting period
    • Cumulative ending balance for the accounting period.
    Provide the option to specify whether general ledger account balances are rolled up to the TAFS level, internal fund level, or organization level. The report must include all general ledger accounts (both FACTS II accounts and non-FACTS II accounts). FACTS II accounts must be displayed at the USSGL and attribute level (i.e., separate amounts should be displayed when there is more than one attribute value within a USSGL account). Non-FACTS II accounts must be displayed at the USSGL account level. Subtotals for beginning balance, accounting period activity, and ending balance columns must be provided after each change in TAFS, internal fund, and organization on the report.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _036
    		 To support the Treasury Information Maintenance process, the Core financial system must provide automated functionality to maintain ALC Business Activities. FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

    		•
    Perform _Periodic _GL _Postings _037
    		 To support the Accounting Period Maintenance and Closing process, the Core financial system must provide automated functionality to re-open closed accounting periods and record transactions to them. FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _038
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to classify transactions by standard and agency-defined accounting classification elements. FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

    		•
    Perform _Periodic _GL _Postings _039
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to query document accounting data. Parameters include all standard and agency-defined accounting classification elements. Result is a list of selected document accounting lines. Display the document number, accounting classification elements and accounting line amounts. Drill down from accounting lines to GL transaction details, including transaction numbers, transaction and system dates and debits and credits. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _040
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to define additional accounting classification structure (lower) levels in the fund, program, project, organization and object class structures (e.g. establish parent child relationships with the ability to summarize, distribute funds, and report data at all defined levels). FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _041
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to maintain an accounting classification structure that can associate each element with multiple other elements and element values, including:
    • TAS to multiple internal funds
    • Internal fund to multiple organizations, programs, projects, and activities
    • Organization to multiple programs, projects and activities
    • Project code to multiple organizations, programs and activities
    • Program to multiple organizations, projects and activities.    		 FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

    		•
    Perform _Periodic _GL _Postings _042
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to deliver the Core financial system software populated with the 3-digit Budget Object Classification codes specified in OMB Circular No. A-11. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _043
    		 To support the System-Generated Transactions process, the Core financial system must provide automated functionality to deliver the capability to send/receive financial transactions from Government wide mandated applications:
    • Central Contractor Registration (CCR)
    • Electronic Certification System (ECS)
    • Federal Agencies Centralized Trial Balance System I (FACTS I)
    • Federal Agencies Centralized Trial Balance System II (FACTS II)
    • Government Online Accounting Link System (GOALS II)
    • Intra-governmental Payment and Collection System (IPAC)
    • Treasury Offset Program (TOP)
    • Secure Payment System (SPS).    		 FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Perform _Periodic _GL _Postings _044
    		 To add value to the System-Generated Transactions process, the Core financial system should provide automated functionality to deliver the capability to send/receive financial transactions from Government wide mandated applications:
    • eTravel
    • CA$HLINK II
    • Government wide Accounting (GWA) system    		 FFMIA Value Added FM
  • Post to General Ledger

    		•
    Post _Transactions _To _Update _GL _001
    		 To support the Transaction Definition process, the Core financial system must provide automated functionality to define standard transactions consistent with United States Standard General Ledger (USSGL) posting rules. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Post _Transactions _To _Update _GL _002
    		 The system must distinguish between entity and non-entity assets. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Post _Transactions _To _Update _GL _003
    		 Entity cash and assets should be reported separately from nonentity cash and assets. DFMIR Mandatory FM
  • Manage Execution with Treasury

    		•
    Post _Transactions _To _Update _GL _004
    		 The system must recognize and record investments by DoD components in U.S. Treasury securities in accordance with Statement of Federal Financial Accounting Standards (SFFAS) 1. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Manage Investments

  • Post to General Ledger

    		•
    Post _Transactions _To _Update _GL _005
    		 To meet Ad Hoc Query requirements, the Core financial system must deliver an on-line "drill-down" capability from summary amounts in queries to supporting detail records. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Post _Transactions _To _Update _GL _006
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to capture the following dates on all transactions:
    • Transaction date - The date a transaction is effective in the general ledger (i.e., the date a financial event is recognized).
    • System date - The actual date a transaction is processed by the system. This date is assigned by the computer and may not be modified.    		 FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Post _Transactions _To _Update _GL _007
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to derive the default transaction date from the current system date and capture an agency-specified transaction date (i.e., allow the agency to override the default transaction date with a date in any open accounting period) FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Post _Transactions _To _Update _GL _008
    		 The system must distinguish between and allow for the proper reporting of restricted and unrestricted cash. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Post to General Ledger

    		•
    PPE _Reporting _001
    		 The property system should allow an entity's to disclosed the capitalization threshold(s) in its financial statements. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Perform Financial Reporting

    		•
    PPE _Reporting _002
    		 For financial investment in Research, Development and Testing (RDT&E), the amounts reported should be measured on the same basis of accounting as used for financial statement purposes, including appropriate accrual adjustments, general and administrative overhead, and costs of facilities and must recognized and reported as expenses in arriving at the net cost of operations. DFMIR Mandatory FM
    RPILM
    WSLM
  • Perform Financial Reporting

    		•
    PPE _Reporting _003
    		 The system shall allow a reporting entity to:
    • Disclose, in it's Statement of Net Cost, the full costs of each program's output which consists of both direct and indirect costs of the output and the costs of identifiable supporting services provided by other segments within the reporting entity and by other reporting entities.
    • Accumulate and assign costs in accordance with the costing methodology in SFFAS No. 4.
    • Disclose in note 18, the costs for those items which are included with the reporting entities that receive the funding, separately from other non-production costs, if incurred.
    • Report costs related to the production of outputs separately from costs that are not related to the production of outputs;
    • Report the cost of stewardship PP&E separately from other non-production costs.    		 DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Perform Financial Reporting

    		•
    PPE _Reporting _004
    		 With the exception of multi-use heritage assets, the system should disclose the cost of acquisition, improvement, reconstruction, or renovation of heritage assets on the statement of net cost for the period in which the cost is incurred. The cost should include all costs incurred during the period to bring the item to its current condition. In the event that heritage assets are acquired or constructed, the cost should be recognized as a cost of the period incurred. These costs should be disclosed as "Cost of Heritage Assets" in the footnotes. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Perform Financial Reporting

    		•
    PPE _Reporting _005
    		 The system shall record the cost of heritage assets transferred from another Federal entity based upon the book value of the asset recorded on the transferring entity's books. If the receiving entity does not know the book value, the fair value should be disclosed in notes to the statement of net cost. If fair value is not estimable, information related to the type and quantity of assets transferred should be disclosed. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    PPE _Reporting _006
    		 If the receiving entity does not know the book value of heritage assets transferred from other federal entity, the system should allow the receiving entity to disclose the fair value in notes to the Statement of Net Costs. DFMIR Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Perform Financial Reporting

    		•
    PPE _Reporting _007
    		 The system should allow an entity to recognize the cost of acquisition of stewardship land on the statement of net cost for the period in which the cost is incurred. The cost should include all costs to prepare stewardship land for its intended use (e.g., razing a building). The system should allow entities with stewardship land to reference a note on the balance sheet that discloses information about stewardship land, but no asset dollar amount should be shown. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    PPE _Reporting _008
    		 The system shall recognize that the transfers of stewardship land, from one Federal entity to another, does not affect the net cost of operations or net position of either entity. The cost of acquiring stewardship land and any costs to prepare stewardship land for its intended use, shall be recognized as a cost in the Statement of Net Cost in the period when it is incurred. These costs shall be disclosed in the notes. In some cases, land included in general PP&E may be transferred to an entity for use as stewardship land and in this instance the transferring entity should recognize a transfer-out of capitalized assets. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    PPE _Reporting _009
    		 If the cost of heritage assets and stewardship land transferred from other federal entities is not known, then the system must allow the receiving entity to disclose their fair value in the Statement of Net Cost.
    		 DFMIR Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    PPE _Reporting _010
    		 The system shall not recognized as a cost in calculating net cost of Stewardship land acquired through donation or devise, but the fair value of the property shall be disclosed. If the fair value is not known or reasonably estimable, information related to the type and quantity of assets received shall be disclosed. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    PPE _Reporting _011
    		 An entity that reports amounts for deferred maintenance may measure the amounts using condition assessment surveys or lifecycle forecasts. The method used to determine the estimated amounts of deferred maintenance must be reported in the narrative statement to the Required Supplementary Information Deferred Maintenance Report in DoD Component financial statements. FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Financial Reporting

    		•
    PPE _Reporting _012
    		 At a minimum, deferred maintenance shall be presented in the financial statements as required supplementary information for all General PP&E. The following shall be included:
    the identification of each major class of asset, as determined by the entity, for which maintenance has been deferred and
    the method of measuring deferred maintenance for each major class of PP&E.    		 FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Financial Reporting

    		•
    PPE _Reporting _013
    		 If an entity uses the condition assessment survey method of measuring deferred maintenance, the following should be presented for each major class of PP&E:
    description of requirements or standards for acceptable operating condition,
    any changes in the condition requirements or standards, and
    asset condition and a range or a point estimate of the dollar amount of maintenance needed to return it to its acceptable operating condition. Examples of condition information include, but are not limited to averages of standardized condition rating codes, percentage of assets above, at or acceptable-condition, or narrative information.    		 FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Financial Reporting

    		•
    PPE _Reporting _014
    		 If an entity uses the total life-cycle method of measuring deferred maintenance, the following should be presented for each major class of PP&E:
    The original date of the maintenance forecast and an explanation for any changes to the forecast,
    Prior year balance of the cumulative deferred maintenance amount,
    The dollar amount of the maintenance requirement estimated for the reporting period,
    The dollar amount of maintenance actually performed during the period,
    The difference between the forecast and actual maintenance,
    Any adjustments to the scheduled amounts deemed necessary, and
    The ending cumulative balance for the reporting period for each major class of asset experiencing deferred maintenance.    		 FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Financial Reporting

    		•
    PPE _Reporting _015
    		 If an entity elects to report critical and non-critical amounts of deferred maintenance for PP&E, the information shall include management's definition of these categories. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    PPE _Reporting _016
    		 To support Environmental Liability Disclosures, an entity must disclose each reporting period, within the financial statement note for environmental liabilities, the sources (laws and regulations) for cleanup requirements. FFMIA Mandatory FM
    RPILM
  • Perform Financial Reporting

    		•
    PPE _Reporting _017
    		 To support Environmental Liability Disclosures, an entity must disclose each reporting period, within the financial statement note for environmental liabilities, the method for assigning estimated total cleanup costs to current operating periods. FFMIA Mandatory FM
    RPILM
  • Perform Financial Reporting

    		•
    PPE _Reporting _018
    		 To support Environmental Liability Disclosures, an entity must disclose each reporting period, within the financial statement note for environmental liabilities, the unrecognized amounts of environmental liabilities for assets that require the systematic recognition of the total estimated cleanup costs. The DoD Component should recognize the portion of the total cost that is attributed to the useful life of the asset that has expired since the asset was placed in service. The balance or the total estimated cleanup cost is the unrecognized cost of the liability. FFMIA Mandatory FM
    RPILM
  • Perform Financial Reporting

    		•
    PPE _Reporting _019
    		 To support Environmental Liability Disclosures, an entity must disclose each reporting period, within the financial statement note for environmental liabilities, any material changes in total estimated cleanup costs due to changes in laws, technology, or plans. FFMIA Mandatory FM
    RPILM
  • Perform Financial Reporting

    		•
    PPE _Reporting _020
    		 To support Environmental Liability Disclosures, an entity must disclose each reporting period, within the financial statement note for environmental liabilities, the portion of the changes in estimated costs due to changes in laws and technology that is related to prior periods. FFMIA Mandatory FM
    RPILM
  • Perform Financial Reporting

    		•
    PPE _Reporting _021
    		 To support Environmental Liability Disclosures, an entity must disclose each reporting period, within the financial statement note for environmental liabilities, the nature of estimates and the disclosure of information regarding possible changes due to inflation, deflation, technology, or applicable laws and regulations. FFMIA Mandatory FM
    RPILM
  • Perform Financial Reporting

    		•
    PPE _Reporting _022
    		 Due to significant accounting and reporting changes approved by the FASAB regarding military equipment, RSSI reporting of military equipment has been terminated. Also, the term "ND PP&E" and its definition has been rescinded and all assets previously considered to be ND PP&E should be classified as general PP&E and, the provisions for general PP&E and associated cleanup costs for general PP&E contained in SFFAS No. 6, as amended, are to be applied. FFMIA Mandatory WSLM
  • Maintain Asset Information

    		•
    PPE _Reporting _023
    		 The financial reporting system shall have capablities for Required Supplementary Information (RSI) reporting to allow DoD Components to report the quantities, additions, and deletions of Heritage Assets under their control in a Stewardship Report titled, "Heritage Assets" (Table 12-3). DFMIR Mandatory FM
    RPILM
    WSLM
  • Manage Financial Management Policy

  • Manage Liabilities

  • Perform Financial Reporting

    		•
    PPE _Reporting _024
    		 To support and record Investment in Non-Federal Physical Property, cash grants related to Nonfederal Physical Property programs must be recognized and reported as expenses in arriving at the net cost of operations and are not to be included in the Investment in Non-Federal Physical Property (INPP) report. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    PPE _Reporting _025
    		 The property management system must produce reports in accordance with user defined criteria. Such reports may:
    • Provide property information to allow appropriate users to conduct an inventory of current holdings or any subset of those holdings at any time.
    • Allow a user to access both summary data and more detailed data.    		 FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    PPE _Reporting _026
    		 If the cost of heritage assets and stewardship land transferred from other federal entities is not known, then the receiving entity must disclose their fair value. Heritage assets and stewardship land acquired through donation or devise will not be recognized as a cost in calculating net cost, but the fair value of the property must be disclosed. If the fair value is not known or reasonably estimable, information related to the type and quantity of assets received must be disclosed. DFMIR Mandatory FM
  • Maintain Asset Information

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    PPE _Reporting _028
    		 The system shall allow an entity to disclose, in its financial statements, the following information for each major asset class of general PP&E:
    A. Depreciation/Amortization Method.
    B. Service Life.
    C. Acquisition Value.
    D. Accumulated Depreciation/Amortization.
    E. Net Book Value.
    F. General PP&E in the Possession of Contractors.
    G. Other Information. Disclose in the narrative sections of this note other relevant information for General PP&E line item on the reporting entity's Balance Sheet (i.e. adjustments, general disclosures, and information regarding heritage assets and stewardship land).    		 DFMIR Mandatory FM
    MSSM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Perform Financial Reporting

    		•
    PPE _Reporting _032
    		 Entities with heritage assets should reference a note on the balance sheet that discloses information about heritage assets, but no asset dollar amount should be shown. FFMIA Mandatory FM
    RPILM
  • Define Cost Performance Model

  • Perform Cost Analysis

  • Perform Financial Reporting

  • Populate Cost Performance Model

    		•
    PPE _Reporting _033
    		 The property system must recognize investments in Nonfederal Physical Property as expenses incurred by the Department for the purchase, construction, or major renovation of physical property owned by state and local governments, including major additions, alterations, and replacements; the purchase of major equipment; and the purchase or improvement of other physical assets. In addition, RSSI reporting of nonfederal physical property shall include federally-owned physical property transferred to state and local governments. DFMIR Mandatory FM
  • Perform Financial Reporting

    		•
    PPE _Reporting _034
    		 The property system should accommodate the following financial statement disclosures for Internal Use Software:
    1. The cost, accumulated depreciation, and net book value.
    2. The estimated useful life.
    3. The method of depreciation (straight-line).    		 DFMIR Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    PPE _Reporting _035
    		 The U.S. Government-wide financial statement should disclose that multi-use heritage assets are recognized and presented with general PP&E in the basic financial statements and that additional information for the multi-use heritage assets is included with the heritage assets information. FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Proprietary _And _Budgetary _Accounting _Functions _001
    		 To support Proprietary and Budgetary Accounting functions of the United States Standard General Ledger (USSGL), the Revenue System must provide the capability to allow internal users to indicate whether the collecting entity retains the revenue or transfers it to others.
    • Exchange revenue must be recognized within the same reporting period the entity provides goods or services to the public or another government entity (accrual accounting).
    • For services, revenue should be recognized when the services are performed.
    • For specific goods made to order under a contract or services produced under a contract, revenue should be recognized in proportion to estimated total cost when goods and services are acquired to fulfill the contract.
    • For goods kept in inventory, revenue should be recognized when the goods are dropped from inventory (shipped) to the customer.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Proprietary _And _Budgetary _Accounting _Functions _002
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must provide the capability to record the actual price that is received or receivable under the established pricing arrangements. A receivable should be recorded if cash has not been received and an appropriate allowance should be established. Unearned revenue should be recorded if amounts have been received, but goods or services have not yet been provided. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Proprietary _And _Budgetary _Accounting _Functions _003
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must match revenue with costs for determining the net cost of operations. The components of net cost should also include the gross cost of providing services that did not earn exchange revenue. If the collecting entity transfers the exchange revenue it should account for that revenue as a custodial activity. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Proprietary _And _Budgetary _Accounting _Functions _004
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must properly classify revenue and inflows to facilitate preparing financial statements that meet the Federal financial reporting objectives. In order to measure performance, exchange revenue must be matched with costs whereas non-exchange revenue is not matched with costs because they are not earned in the operations process. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Proprietary _And _Budgetary _Accounting _Functions _005
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must recognize revenue when the entity establishes a specifically identifiable, legally enforceable claim to cash or other assets, to the extent that the collection is probable and reasonably measurable. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Proprietary _And _Budgetary _Accounting _Functions _006
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System shall measure taxes and duties on the cash basis, and the cash basis amount(s) shall be shown in conjunction with the accrual amounts recognized. The source and disposition of revenue from taxes, duties, and related fines, penalties, and interest shall be measured by the collecting entities in a manner that enables reporting of (1) cash collections, refunds, and the "accrual adjustment" necessary to determine the total revenue and (2) cash or cash equivalents transferred to each of the recipient entities and the revenue amounts to be recognized by each of them. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Proprietary _And _Budgetary _Accounting _Functions _007
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must provide extensive disclosures for estimating future cash flows and for overseeing their custodial responsibilities. For proper disclosures for non-exchange revenue, the following must be disclosed:
    • Basis of Accounting;
    • Factors affecting the ability to collect (e.g., non-voluntary collections are more difficult than donated ones);
    • Distinction of the categories of accounts receivable (accrual, cash, modified cash) and the amounts involved;
    • Include self-assessments, or post-audits, by customer (or importers), penalties, interest, unearned revenues, refunds, refund offsets and drawbacks, abatements, accounts receivable written off during the reporting period as uncollectible, and provisions made to the allowance for uncollectible amounts;
    • Cumulative cash collections and refunds by year and type.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Proprietary _And _Budgetary _Accounting _Functions _008
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must account for (1) trust funds legally entitled to excise taxes collected, (2) trust funds legally entitled to receive Social Security taxes accrued, (3) collection entities entitled to retain revenue, and (4) the general fund, the amount collected should be accounted for as a custodial activity by the collecting entity. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Proprietary _And _Budgetary _Accounting _Functions _009
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must account for fines and penalties - the point in time when a claim to resources arises will depend on the nature of the fine and the associated legal and administrative processes. An allowance for uncollectible accounts should be recognized as a revenue adjustment and determined in accordance with other standards. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Proprietary _And _Budgetary _Accounting _Functions _010
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must recognize revenue arising from donations for those inflows of resources that meet recognition criteria for assets and estimate the fair value of the contribution. FFMIA Mandatory FM
  • Manage Collections

    		•
    Proprietary _And _Budgetary _Accounting _Functions _011
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must record the total amount of billing offset against advance payments received and automatically liquidate the advance amount recorded in the core system based on billings generated from the Revenue System either partially or fully, to interface with the core and allow the recording of refunds of amounts advanced, if necessary. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Proprietary _And _Budgetary _Accounting _Functions _012
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must provide control features that ensure that the amounts reflected in the funds control structure agree with the related general ledger account balances at the end of each update cycle. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Proprietary _And _Budgetary _Accounting _Functions _013
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must establish interface with core system for updates of advances from accounts in the core system, as well as related billings and accounts receivable data. The Revenue System must verify that the billing amount to the customer does not exceed the amount authorized by the reimbursable agreement (RA) when applicable prior to generating bills and recognizing revenue. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Proprietary _And _Budgetary _Accounting _Functions _014
    		 To support Proprietary and Budgetary Accounting functions of the USSGL, the Revenue System must record and maintain RAs (e.g., inter-agency agreements, memorandums of understanding) so that monthly, quarterly, and fiscal year-to-date as well as inception-to-date information can be presented. FFMIA Mandatory FM
    MSSM
  • Monitor Contract or Order Performance

  • Post to General Ledger

    		•
    Recognize _Liabilities _And _Establish _Payables _001
    		 To support the Invoicing process the Core financial system must provide automated functionality to warehouse approved invoices for future scheduling. FFMIA Mandatory FM
  • Schedule Payment

    		•
    Recognize _Liabilities _And _Establish _Payables _002
    		 To support the Accounts Payable process, the Core financial system must provide automated functionality to record an accrued liability and the reclassification of the order from undelivered to delivered upon receipt of goods or services whether the goods are delivered or in transit FFMIA Mandatory FM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Recognize _Liabilities _And _Establish _Payables _003
    		 To support the Disbursing process, the Core financial system must provide automated functionality to calculate the due date of vendor payments in accordance with 5 CFR Part 1315, including but not limited to the following factors:
    • Commodity type
    • Contract terms
    • Invoice receipt
    • Goods/services receipt and acceptance
    • Fast Payment
    • Discount terms
    • Accelerated payment methods
    • Government wide commercial purchase card rebates
    • Improper invoices returned more than 7 days after receipt.    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Recognize _Liabilities _And _Establish _Payables _004
    		 To support the Invoicing process the Core financial system must provide automated functionality to record additional shipping and other charges to adjust the payment amount, if they are authorized and within variance tolerances. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Receivables

    		•
    Recognize _Liabilities _And _Establish _Payables _005
    		 To support the Disbursing process, the Core financial system must provide automated functionality to calculate multiple due dates when items on an invoice have different payment terms. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Recognize _Liabilities _And _Establish _Payables _006
    		 To support the Disbursing process, the Core financial system must provide automated functionality to calculate whether taking a discount is economically justified as defined in TFM-6-8040. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Recognize _Liabilities _And _Establish _Payables _007
    		 To support the Disbursing process, the Core financial system must provide automated functionality to record payments made on behalf of another agency, citing the other agency's funding information. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Manage Receivables

  • Manage Supply Chain Entitlement

    		•
    Recognize _Liabilities _And _Establish _Payables _008
    		 To support the Disbursing process, the Core financial system must provide automated functionality to reduce payments to vendors to satisfy outstanding credit memos. Record the collection for the amount offset and reduce expenditures under the related obligation. If a credit is not fully liquidated by one payment, maintain the balance of the credit for application against a future payment. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Manage Liabilities

  • Manage Receivables

    		•
    Recognize _Liabilities _And _Establish _Payables _009
    		 To support the Payment Confirmation process, the Core financial system must provide automated functionality to record disbursement cancellations for individual payments that have not been negotiated. FFMIA Mandatory FM
    MSSM
  • Manage Liabilities

  • Monitor Payment

    		•
    Recognize _Liabilities _And _Establish _Payables _010
    		 To support the Disbursing process, the Core financial system must provide automated functionality to record the establishment and replenishment of imprested funds. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Recognize _Liabilities _And _Establish _Payables _011
    		 To support the Disbursing process, the Core financial system must provide automated functionality to record the United States Standard General Ledger (USSGL) prescribed general ledger entries for the payment of advances, prepaid expenses, loans, and grants. FFMIA Mandatory FM
  • Manage Liabilities

    		•
    Recognize _Liabilities _And _Establish _Payables _012
    		 To support the Disbursing process, the Core financial system must provide automated functionality to calculate amounts to be disbursed, including discounts, interest, and penalties, in accordance with 5 CFR Part 1315. Record USSGL prescribed transactions for discounts taken, and interest, penalties and principal paid. FFMIA Mandatory FM
    MSSM
  • Manage Supply Chain Entitlement

  • Post to General Ledger

    		•
    Recognize _Liabilities _And _Establish _Payables _015
    		 The system must record interest payable for the amount of interest expense incurred and unpaid. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Recognize _Liabilities _And _Establish _Payables _016
    		 Interest payable to federal entities is an Intragovernmental liability and the system must account for it separately from interest payable to the public. FFMIA Mandatory FM
    MSSM
  • Monitor Contract or Order Performance

    		•
    Recognize _Liabilities _And _Establish _Payables _020
    		 The system should record contract holdbacks as a part of the other liabilities rather than being included in accounts payable. FFMIA Mandatory FM
  • Manage Liabilities

    		•
    Recognize _Liabilities _And _Establish _Payables _021
    		 The system should, for ongoing shipbuilding or construction of facilities, record accounts payable based on the percentage of completion of the project. The recorded accounts payable amount should be equivalent to the amount certified by the contracting officer and should not include any amounts held pending completion and acceptance of the contract. FFMIA Mandatory FM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Recognize _Liabilities _And _Establish _Payables _022
    		 The system shall not delay in recognizing a liability based upon the availability of funds and shall disclose the accounts payable not covered by budgetary resources. DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Manage Liabilities

  • Perform Financial Reporting

    		•
    Recognize _Liabilities _And _Establish _Payables _023
    		 The system should record advances and prepayments received, for goods to be delivered or services to be performed, as other liabilities. Before revenues are earned, the current portion of the advances and prepayments should be recorded as other current liabilities. After the revenue is earned (goods or services are delivered, or performance progress is made according to engineering evaluations), the entity should record the appropriate amount as revenue or financing source and should reduce the liability accordingly. FFMIA Mandatory FM
  • Manage Liabilities

    		•
    Recognize _Liabilities _And _Establish _Payables _024
    		 To support the Invoicing process the Core financial system must provide automated functionality to capture the following additional information on invoice documents:
    • Vendor invoice number or account number
    • Invoice date
    • Invoice receipt date
    • Vendor ID number and name
    • Contract line/sub line number
    • Name and address of contractor official to whom payment is to be sent
    • Electronic Fund Transfer (EFT) banking information (account number, account type, Routing Transit Number (RTN))
    • Data Universal Numbering System (DUNS)+4 number for Central Contractor Registration (CCR) vendors
    • Payment terms (including discount for prompt payment)
    • Shipping terms (e.g., shipment number and date of shipment)
    • Vendor contact name and telephone number
    • Dates products were delivered or services were provided
    • User comments
    • Date invoice returned to vendor
    • Date improper invoice resubmitted by vendor.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Recognize _Liabilities _And _Establish _Payables _026
    		 Other current liabilities due to federal entities are Intragovernmental liabilities that the system must report separately from those due to employees and the public. FFMIA Mandatory FM
    MSSM
  • Manage Liabilities

  • Post to General Ledger

  • Review Approved Intragovernmental Order

    		•
    Recognize _Liabilities _And _Establish _Payables _027
    		 To support the Disbursing process, the Core financial system must provide automated functionality to record credit memo offsets against subsequent payments to the same vendor from the same or a different funding source. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Recognize _Liabilities _And _Establish _Payables _028
    		 To support the Invoicing process the Core financial system must provide automated functionality to capture a vendor invoice number of up to 30 characters or the current requirement of I TFM-6-5000. Report the complete number on all payment files, reports and query results. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Recognize _Liabilities _And _Establish _Payables _029
    		 To support the Accounts Payable process, the Core financial system must provide automated functionality to record full or partial receipt and/or acceptance of goods and services by document line item. This is to include the receipt and/or acceptance of partial quantities of goods and services on each document line. FFMIA Mandatory FM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Recognize _Liabilities _And _Establish _Payables _030
    		 To support the Invoicing process the Core financial system must provide automated functionality to match invoices to obligations, receiving reports and acceptance information by document line item and quantity. Perform two-way matching (obligation and invoice, or obligation and receipt), three-way matching (obligation, simultaneous receipt/acceptance and invoice), and four-way matching (obligation, receipt, acceptance and invoice). Prevent the payment of invoices until the matching process is complete. FFMIA Mandatory FM
    MSSM
  • Manage Execution Fund Account

  • Match Acceptance and Obligating Document

    		•
    Recognize _Liabilities _And _Establish _Payables _031
    		 To support the Disbursing process, the Core financial system must provide automated functionality to record "obligate and pay" transactions where obligation and payment occur simultaneously. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Recognize _Liabilities _And _Establish _Payables _032
    		 To support the Invoicing process the Core financial system must provide automated functionality to define recurring payments in the system and schedule items (e.g. contracts, leases, etc.) for payment on an interval determined by the agency (i.e., weekly, bi-weekly, monthly, quarterly or other specified number of days). Capture the actual payment dates on the individual payment records. FFMIA Mandatory FM
  • Manage Liabilities

    		•
    Recognize _Liabilities _And _Establish _Payables _033
    		 To support the Invoicing process the Core financial system must provide automated functionality to update recurring payment information for changes in agreement terms, amounts, frequency, etc. FFMIA Mandatory FM
  • Manage Liabilities

    		•
    Recognize _Liabilities _And _Establish _Payables _034
    		 To support the Disbursing process, the Core financial system must provide automated functionality to capture an agency-specified payment due date in place of a system-calculated due date (i.e. payment due date override). FFMIA Mandatory FM
  • Schedule Payment

    		•
    Recognize _Liabilities _And _Establish _Payables _035
    		 To support the Invoicing process the Core financial system must provide automated functionality to record an invoice as a "partial" or "final" payment of the referenced obligation. If "final", de-obligate any un-liquidated balance and close the obligation and receipt. FFMIA Mandatory FM
    MSSM
  • Manage Execution Fund Account

  • Monitor Payment

  • Post to General Ledger

    		•
    Recognize _Liabilities _And _Establish _Payables _036
    		 To support the Disbursing process, the Core financial system must provide automated functionality to generate a payment if the receiver information matches the obligation, under related 2-way matching option. FFMIA Mandatory FM
    MSSM
  • Manage Disbursements

  • Manage Execution Fund Account

  • Match Acceptance and Obligating Document

  • Schedule Payment

    		•
    Recognize _Liabilities _And _Establish _Payables _037
    		 The system must provide the capability to perform a prevalidation process that matches expenditures and obligations for fast pay transactions. DFMIR Mandatory MSSM
  • Monitor Contract or Order Performance

  • Monitor Payment

    		•
    Recognize _Liabilities _And _Establish _Payables _038
    		 To support the Disbursing process, the Core financial system must provide automated functionality to validate payment terms on invoices against the payment terms on the related obligating documents. Calculate the most advantageous terms, store them on the invoice documents, and use them to calculate the payment due dates and amounts. FFMIA Mandatory FM
    MSSM
  • Match Acceptance and Obligating Document

  • Schedule Payment

    		•
    Recognize _Liabilities _And _Establish _Payables _039
    		 To support the Invoicing process the Core financial system must provide automated functionality to generate a letter or email to the vendor notifying them of the return of an improper invoice, upon the recording of an improper invoice reason code. Include the following information in the notice:
    • Vendor invoice number and date
    • Reason code(s) and description(s) of invoice discrepancies
    • Date of notice.
    • Request for a corrected invoice
    • Name, title, telephone number and e-mail address of Agency contact person.    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Recognize _Liabilities _And _Establish _Payables _040
    		 To support the Invoicing process the Core financial system must provide automated functionality to define the criteria to be used in editing for duplicate vendor invoices, including one or more of the following: agency code, vendor number, vendor account number, vendor TIN, vendor invoice number, invoice date, invoice amount, referenced obligation document number. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Recognize _Liabilities _And _Establish _Payables _041
    		 To support the Disbursing process, the Core financial system must provide automated functionality to record purchases made through the use of imprested funds and third-party drafts. FFMIA Mandatory FM
    MSSM
  • Manage Collections

  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Liabilities _And _Establish _Payables _050
    		 To support the Accounts Payable process, the Core financial system must provide automated functionality to liquidate advance or prepaid expense when recording an accrued liability (receipt of goods or services). FFMIA Mandatory FM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Recognize _Liabilities _And _Establish _Payables _051
    		 To support the Accounts Payable process, the Core financial system must provide automated functionality to capture the following additional information on receipt documents (receiving reports):
    • Receiving official
    • Dates products were delivered or services were provided
    • Quantity/amount received
    • Vendor ID number and name
    • Ship to locations.    		 FFMIA Mandatory FM
  • Manage Collections

    		•
    Recognize _Liabilities _And _Establish _Payables _052
    		 To support the Accounts Payable process, the Core financial system must provide automated functionality to capture the following additional information on the acceptance of goods/services:
    • Acceptance official
    • Dates products were delivered or services were provided
    • Date products/services accepted
    • Quantity/amount accepted
    • Date products/services rejected
    • Quantity/amount rejected
    • Vendor ID number and name
    • Ship to locations.    		 FFMIA Mandatory FM
  • Manage Liabilities

    		•
    Recognize _Liabilities _And _Establish _Payables _053
    		 To support the Invoicing process the Core financial system must provide automated functionality to validate for duplicate vendor invoices based on the agency-defined editing criteria. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Recognize _Liabilities _And _Establish _Payables _054
    		 To support the Invoicing process the Core financial system must provide automated functionality to validate invoices from registered CCR vendors for the following Central Contractor Registration (CCR) vendor information:
    • Active status
    • Vendor name on invoice or referenced obligation same as CCR company name (legal, Doing Business As (DBA) or division)
    • Banking information on invoice or referenced obligation same as banking information on vendor file.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Recognize _Liabilities _And _Establish _Payables _055
    		 To support the Invoicing process the Core financial system must provide automated functionality to, at the time of preliminary payment scheduling, validate payments to registered CCR vendors for the following CCR vendor information:
    • Active status
    • Vendor name same as CCR company name (legal, DBA or division) on vendor file
    • Banking information same as banking information on vendor file.
    Hold payments that fail these validations from inclusion in the final payment schedules.    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Recognize _Liabilities _And _Establish _Payables _056
    		 To support the Invoicing process the Core financial system must provide automated functionality to process invoices for payment of partial quantities received and accepted. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Recognize _Liabilities _And _Establish _Payables _057
    		 To support the Invoicing process the Core financial system must provide automated functionality to validate that invoice dates that products were delivered or services were performed are within the period of performance dates on the referenced obligation. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Recognize _Liabilities _And _Establish _Payables _058
    		 To support the Invoicing process the Core financial system must provide automated functionality to validate that the invoice dates that products were delivered or services were performed are dates for which the products/services have been received and accepted. Prevent the processing of invoices with unmatched dates and the duplicate processing of invoices with matched dates. FFMIA Mandatory MSSM
  • Finalize Acceptance

  • Perform Acceptance Procedures

    		•
    Recognize _Liabilities _And _Establish _Payables _059
    		 To support the Invoicing process the Core financial system must provide automated functionality to define reason codes and related descriptions for invoice processing actions in the following categories:
    • Invoice adjusted
    • Invoice held from payment schedule
    • Invoice cancelled.
    For example, PH01, Payment Held, Vendor CCR status expired, IA03, Invoice Adjusted, Unauthorized shipping charges deducted, IC02, Invoice cancelled, Invoice resubmitted with new invoice number.    		 FFMIA Mandatory MSSM
    		  
    Recognize _Liabilities _And _Establish _Payables _060
    		 To support the Invoicing process the Core financial system must provide automated functionality to define reason codes and related descriptions for improper invoices. FFMIA Mandatory MSSM
  • Perform Acceptance Procedures for Other Goods and Services

    		•
    Recognize _Liabilities _And _Establish _Payables _061
    		 To support the Invoicing process the Core financial system must provide automated functionality to capture reason codes and related descriptions for the following types of invoice processing errors and actions:
    • Advantageous discount lost
    • Interest paid
    • improper payment made
    • Invoice adjusted
    • Invoice held from payment schedule
    • Invoice cancelled.    		 FFMIA Mandatory MSSM
    		  
    Recognize _Liabilities _And _Establish _Payables _062
    		 To support the Invoicing process the Core financial system must provide automated functionality to capture reason codes and related descriptions for improper invoices held or suspended (i.e., failed validations). FFMIA Mandatory MSSM
  • Perform Acceptance Procedures for Other Goods and Services

    		•
    Recognize _Liabilities _And _Establish _Payables _063
    		 To support the Disbursing process, the Core financial system must provide automated functionality to define dates (e.g., weekends, Federal holidays) for which payments cannot be scheduled. Prevent payment scheduling that falls on agency-excluded dates. FFMIA Mandatory FM
  • Schedule Payment

    		•
    Recognize _Liabilities _And _Establish _Payables _064
    		 To support the Invoicing process the Core financial system must provide automated functionality to import vendor updates from the CCR system and release previously suspended invoices and payment vouchers for the following:
    • Vendor status change from expired to active
    • Vendor name on document or referenced obligation now the same as CCR company name (legal, DBA, or division)
    • Banking information on document or referenced obligation now the same as banking information on vendor file.
    Calculate payment due dates for released invoices and recalculate payment due dates for released payment vouchers.    		 FFMIA Mandatory FM
  • Manage Receivables

  • Schedule Payment

    		•
    Recognize _Liabilities _And _Establish _Payables _065
    		 To support the Disbursing process, the Core financial system must provide automated functionality to record disbursements-in-transit entries when payments are certified. FFMIA Mandatory FM
  • Manage Disbursements

  • Post to General Ledger

    		•
    Recognize _Liabilities _And _Establish _Payables _066
    		 The agency's single integrated financial management system must provide access the following information at time of purchase card approval
    • card number;
    • FY;
    • appropriation/Treasury fund symbol;
    • organization code;
    • cost center;
    • object class;
    • project code;
    • program code; and
    • individual name/office name of cardholder.    		 FFMIA Mandatory FM
  • Manage Collections

    		•
    Recognize _Liabilities _And _Establish _Payables _067
    		 The agency's single integrated financial management system must provide access the following information at time of invoice/payment recorded by card issuing institution
    • amount;
    • card number; and
    • individual name/office of cardholder.    		 FFMIA Mandatory MSSM
  • Monitor Contract or Order Performance

    		•
    Recognize _Revenue _001
    		 When a transaction with the public or another Government entity is at a price that is unusual or nonrecurring, the system shall recognize a gain or loss rather than revenue or expense so as to differentiate such transactions. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _002
    		 The system must recognize revenue when services are provided to the public or another government entity (except for specific services produced to order under a contract). FFMIA Mandatory FM
  • Manage Receivables

  • Manage Supply Chain Entitlement

  • Post to General Ledger

    		•
    Recognize _Revenue _003
    		 When specific goods are made to order under a contract (either short or long term), or specific services are produced to order under a contract (either short or long term), the system shall recognize monthly revenue based on the ratio that the costs incurred to date on that order bear to the total costs estimated to be incurred on the order when it is completed. If a loss is probable (more likely than not), revenue shall continue to be recognized in proportion to the estimated total cost and costs should continue to be recognized when goods and services are acquired to fulfill the contract. Thus, the loss shall be recognized in proportion to total cost over the life of the contract. FFMIA Mandatory FM
  • Manage Receivables

  • Manage Supply Chain Entitlement

  • Post to General Ledger

    		•
    Recognize _Revenue _004
    		 When goods are kept in inventory so that they are available to customers when ordered, the system must recognize revenue only when the goods are issued to the customer. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _005
    		 When services are rendered continuously over time or the right to use an asset extends continuously over time, the system shall recognize revenue in proportion to costs incurred or the use of the asset, as appropriate. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _006
    		 When an asset other than inventory is sold, the system must recognize any gain (or loss) when the asset is delivered to the purchaser. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _007
    		 The system shall record all advances, including those under any long-term contract in excess of revenue earned, as unearned revenue. The system, for the DoD Components receiving an advance (unearned revenue) or prepayment (deferred credit), shall record the amount received as a liability until payment is earned (goods or services have been delivered or contract terms met). After the payment is earned (performance has occurred), the DoD Component's system shall record the appropriate amount as revenue and reduce the liability accordingly. FFMIA Mandatory FM
  • Manage Liabilities

  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _008
    		 To the extent that realization of the full amount of revenue is not probable due to returns, allowances, price redetermination, or other reasons apart from credit losses, the system must reduce recognized revenue by separate provisions (such as through the use of a sales return account) for amounts that can be reasonably estimated. The amount of such provisions must be reflected as revenue adjustments, rather than cost of operations, and must be separately shown. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _009
    		 The system shall recognize revenue arising from donations for those inflows of resources which meet recognition criteria for assets and shall be measured at the estimated fair value of the contribution. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _010
    		 The system must recognize appropriations used as a financing source in determining net results of operations. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _011
    		 To the extent a government entity receives goods and services from another government entity without reimbursing the other entity for all related costs, the system must recognize an imputed financing source equal to the imputed cost. This offsets any effect of imputed cost on net results of operation for the period. FFMIA Mandatory FM
  • Manage Receivables

  • Manage Supply Chain Entitlement

  • Post to General Ledger

    		•
    Recognize _Revenue _012
    		 To the extent that a government entity incurs costs, such as pension costs that are paid in total or in part by other entities the system must recognize an imputed financing source equal to the imputed costs. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _013
    		 When interest earned represents interest on invested funds, which was derived primarily from exchange transactions, the system shall classify the amount earned in the same manner as the predominant source of the invested balances. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _014
    		 The system shall recognize exchange revenue in determining the net cost of operations on the reporting entity's "Statement of Net Costs" during the period. The exchange revenue shall be recognized regardless of whether the entity retains the revenue for its own use or transfers it to other entities. FFMIA Mandatory FM
  • Manage Receivables

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Recognize _Revenue _015
    		 To support the Accounting Classification Management process, the Core financial system must provide automated functionality to maintain a revenue source code structure to classify types of revenue and receipts as defined by the agency, such as rental income, sales by product type and income by type of service performed. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Manage Receivables

    		•
    Recognize _Revenue _016
    		 If an entity transfers exchange revenue to other entities, in which it recognized virtually no costs (either during the current period or during past periods) in connection with earning revenue that it collects, similar recognition by other entities is appropriate. If the other entities to which the revenue is transferred also recognize virtually no costs in connection with earning the revenue, the amounts transferred to them shall not offset their gross cost in determining their net cost of operations but rather should be recognized as a financing source in determining their operating results. If the other entities to which the revenue is transferred do recognize costs in connection with earning the revenue, the amounts transferred to them should offset their gross cost in determining their net cost of operations FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _017
    		 The system shall recognize and measure exchange revenue under the exchanged revenue standards regardless of whether the related costs are recognized. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _018
    		 The system shall recognize exchange revenue in determining the net cost of operations of the reporting entity during the period. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _019
    		 To support the Recognition of Special Cases, the system should recognize that any exchange revenue transferred to others will not affect the collecting entity's net position. Therefore, as required by the standards for other financing sources, such exchange revenue is recognized as a transfer-out in calculating the entity's operating results. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _020
    		 To support the Recognition of Special Cases, rents, royalties, and bonuses transferred to Treasury for the General Fund or to other Government reporting entities shall be recognized similarly by these recipient entities. The revenue is exchange revenue and shall be recognized and measured under the exchange revenue standards. However, neither the Government as a whole nor the other recipient entities recognize the natural resources as an asset and depletion as a cost. Therefore, the revenue shall not offset the cost of operations for the U.S. Government as a whole or for these entities. As in the case of MMS, offsetting cost by this revenue would distort the relationship between the net cost of operations and the measures of the performance of these entities. The exchange revenue shall instead be a financing source in determining the operating results and change in net position. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Recognize _Revenue _021
    		 To support the Recognition of Special Cases, the budget shall require the earned revenue inflow, related to the entity's costs, to be paid to the General Fund or another entity. Reporting the transfer-out of such revenue as a reduction in net results of operations lets the responsible entity properly report its earnings in net cost of operations without increasing its net position. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Record _Acquisition _Of _PPE _001
    		 The property system must record all general PP&E at cost. Cost shall include all costs incurred to bring the PP&E to a form and location suitable for its intended use. If the General PP&E acquisition costs, including other costs necessary to bring the asset to an operable condition, do not equal or exceed DoD capitalization threshold, the costs are expensed in the period incurred. FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _002
    		 PP&E shall be recognized when title passes to the acquiring entity or when the PP&E is delivered to the entity or to an agent of the entity. In the case of constructed PP&E, the PP&E shall be recorded as construction work in process until it is placed in service, at which time the balance shall be transferred to general PP&E. FFMIA Mandatory FM
    RPILM
    WSLM
  • Create CIP and or WIP Account

  • Post to General Ledger

  • Relieve CIP and or WIP Account

  • Update CIP and or WIP Account

    		•
    Record _Acquisition _Of _PPE _003
    		 The property system must include internal use software as General PP&E if it has a useful life of two years or more, provides a significant increase in functionality that is visible to the user (in the case of enhancements) and the cost of the software equals or exceeds the capitalization threshold. Software that is integrated into General PP&E and necessary to operate it should be considered part of the PP&E and therefore included in its full cost to be capitalized and depreciated accordingly. The capitalized costs of Commercial Off-The-Shelf (COTS) software shall be the actual purchase price, plus any costs incurred for implementation. The capitalized cost of contractor developed software shall include the amount paid to the contractor to design, program, install, and implement new software or to modify existing or COTS software, plus any costs incurred for implementation. The capitalized cost of internally developed software shall include the full cost (direct and indirect costs) incurred during the software development phase. Full cost includes the costs of new software (e.g., contract cost, salaries of programmers, systems analysts, project managers, and administrative personnel; associated employee benefits; outside consultants' fees; rent; and supplies and overhead) and technical documentation. The development of technical documentation and manuals is capitalized. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _004
    		 The property system shall record the cost for General PP&E acquired under a capital lease equal to the amount recognized as a liability for the capital lease at its inception, plus any cash paid or other consideration given. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _005
    		 The property system shall record the cost for General PP&E acquired through donation, execution of a will or judicial process excluding forfeiture, at its estimated fair value at the time acquired by the Department. The fair market value (also known as fair value) is an unbiased, equitable value based on the cost of a similar asset or the price that an impartial buyer would be willing to pay for the asset or a similar asset. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _006
    		 The system shall record the cost for General PP&E transferred from another DoD Component or federal agency based upon the cost recorded on the transferring entity's books for the PP&E, net of any accumulated depreciation. If the receiving DoD Component cannot reasonably ascertain those amounts, the cost of the asset shall be its fair value at the time of transfer. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _007
    		 The system must record the cost for General PP&E acquired through exchange between the Department and a nonfederal entity at the fair value of the PP&E surrendered at the time of exchange. If the fair value of the PP&E acquired is more readily determinable than that of the PP&E surrendered, the cost shall be the fair market value of the PP&E acquired. If the fair value cannot be determined, the cost of the PP&E acquired shall be the cost recorded for the PP&E surrendered, net of any accumulated depreciation. Any difference between the net recorded amount of the PP&E surrendered and the cost of the PP&E acquired shall be recognized as a gain or loss. In the event that cash consideration is included in the exchange, the cost of General PP&E acquired shall be increased by the amount of cash consideration surrendered or decreased by the amount of cash consideration received. If the DoD Component enters into an exchange in which the fair value of the PP&E acquired is less than that of the PP&E surrendered, the PP&E acquired shall be recognized at its cost, as described previously and subsequently reduced to its fair value. A loss shall be recognized in an amount equal to the difference between the cost of the PP&E acquired and its fair value. This guidance on exchanges applies only to exchanges between a DoD Component and a nonfederal entity. Exchanges between a DoD Component and another DoD Component or federal agency shall be accounted for as a transfer. FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _008
    		 The property system must record the cost of General PP&E acquired through seizure or forfeiture at fair market value, less an allowance for any liens or claims from a third party. Seized property other than monetary instruments shall be disclosed in the footnotes. The value of the seized property shall be accounted for in an agency's property management records until the property is forfeited, returned, or otherwise liquidated. FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _009
    		 The property system, for constructed assets, shall record the cost to construct the asset as construction-in-progress until the asset is placed in service. All cost information transferred from the construction-in-progress account to the real property asset account at the time the asset or the capital improvement to the asset is placed in service, will be supported by the DD Form 1354. For construction projects that are completed in multiple phases, the cost of each phase is transferred from the construction-in-progress account to the real property asset account at the time the phase is placed in service. Each facility, therefore, may have one or more placed in service dates, which will be used to initiate the capitalization of each corresponding phase. Each phase shall then be depreciated separately over its estimated useful life. All additional costs incurred following the asset placed in service date shall be transferred from the construction-in-progress account to the real property asset account with the final DD Form 1354. The original acquisition cost of the asset will be adjusted for this amount and the revised amount will continue to be depreciated over the remaining useful life of the asset. FFMIA Mandatory RPILM
    WSLM
  • Create CIP and or WIP Account

  • Perform Asset Valuation

  • Relieve CIP and or WIP Account

  • Update CIP and or WIP Account

    		•
    Record _Acquisition _Of _PPE _010
    		 If historical cost information for existing General PP&E has not been maintained, the property system must record the assets at estimated valuations and documented for reference as well as estimates for any accumulated depreciation/amortization which would have been taken had the asset been recorded at the time it was acquired. Estimates shall be based on:
    • The costs of similar assets at the time of acquisition, or
    • The current costs of similar assets discounted for inflation since the time of acquisition (i.e., by deflating current costs to costs at the time of acquisition by the general price index).    		 FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _011
    		 The property system must be able to record the value of Stewardship land in terms of physical quantities rather than in monetary values. FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _012
    		 To maintain effective property accountability and control, and for financial reporting purposes, DoD Components shall record in DoD property accountability systems detailed information on property provided to contractors, to include real property (Government-owned Contractor Operated facilities) and DoD property transferred from one contract to another contract. DoD property that was procured or fabricated by a contractor shall be accounted for and reported by the contractor until the property is recorded in DoD property accountability records or systems. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _013
    		 General PP&E consists of tangible assets that must meet all of the following criteria:
    have an estimated useful life of two years or more,
    are not intended for sale in the ordinary course of operations,
    are acquired or constructed with the intention of being used or being available for use by the entity and
    have an initial acquisition cost, book value, or when applicable, an estimated fair market value that equals, or exceeds, DoD capitalization threshold.    		 DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _014
    		 The property system must record General PP&E assets acquired through capital leases, including leasehold improvements. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _015
    		 The property system must record General PP&E assets acquired when trading in another General PP&E asset equal to the sum of the book value of the asset traded plus any cash paid or liabilities assumed for the new asset. The book value is the recorded cost of a General PP&E asset, less its accumulated depreciation. DFMIR Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _016
    		 The property system must record the capitalized cost of tangible equipment items of a durable nature that are used by DoD in providing goods and services in the Equipment account. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _017
    		 The property system must record the value of capitalized improvements to leased property in the Leasehold Improvement account. DFMIR Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _018
    		 The property system must accumulate the periodic amortization expense for leasehold improvements in the Accumulated Amortization on Leasehold Improvements account . DFMIR Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _019
    		 Software that is developed by one activity and used by another activity or activities without reimbursement shall be capitalized and depreciated by the developing activity (if it meets the capitalization criteria). The cost of the software shall not be allocated to the using activities. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _020
    		 The property system shall expense, as incurred, all data conversion costs incurred for internally developed, contractor developed or COTS software, including the cost to develop or obtain software that allows for access or conversion of existing data to the new software. Such costs may include the purging or cleansing of existing data, reconciliation or balancing of data, and the creation of new/or additional data. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _021
    		 The property system, for internal use software, must expense all costs incurred after final acceptance testing has been successfully completed. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _022
    		 The property management system must distinguish between heritage assets and multi-use heritage assets. FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Financial Reporting

    		•
    Record _Acquisition _Of _PPE _023
    		 The property management system must capture the estimated value of donated assets. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _024
    		 The property management system must classify PP&E according to the Standard General Ledger Accounts (e.g., buildings, land, equipment, assets under capital lease, software). FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _025
    		 The property management system must create a skeletal property record or other mechanism for capturing information on property in-trans it from the providing entity (e.g., vendor, donator, loaner, grantor, etc.). The skeletal property record or other mechanism is required only for property for which the government has taken title. FFMIA Mandatory FM
    RPILM
    WSLM
  • Create CIP and or WIP Account

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _026
    		 The property management system must complete the skeletal property record, or create a property record for items with no skeletal property record, upon assuming possession of the item, placing the real property asset in service, or initiation of real estate instrument/grant. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

    		•
    Record _Acquisition _Of _PPE _027
    		 The property management system must capture the method of acquiring each property item or bulk property items (e.g., direct purchase, completed work-in-process, capital lease, donation, non-reciprocal transfer or reciprocal transfer), and the date of acquisition. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Record _Acquisition _Of _PPE _028
    		 The property management system must capture quantity, date of physical receipt or date real property is available for use or placed into service, and condition of item received when a condition assessment was made. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Record _Acquisition _Of _PPE _029
    		 The property management system must forward physical receipt information, including quantity and date of physical receipt, to the acquisition system and Core Financial System. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _030
    		 The property system should interface electronically with GSA's Worldwide Inventory. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Record _Acquisition _Of _PPE _031
    		 The property system should provide information on the status of upgrades and overhauls to property. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Record _Acquisition _Of _PPE _032
    		 The property system should aggregate relatively homogenous assets into asset pools. FFMIA Value Added WSLM
  • Maintain Asset Information

    		•
    Record _Acquisition _Of _PPE _033
    		 The property system should capture warranty/guarantee information, including terms and period of coverage. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Record _Acquisition _Of _PPE _034
    		 For General PP&E assets acquired by a contractor on behalf of a DoD Component (e.g., the DoD Component that will ultimately hold title to the assets), the assets shall be recognized upon delivery or constructive delivery, whether to the contractor performing the service, or to the DoD Component. Delivery or constructive delivery shall be based on the terms of the contract regarding delivery, receipt and acceptance. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _035
    		 The property system shall allocate the cost of software purchased as part of a package of products and services as capitalizable and non-capitalizable (expensed) costs based on a reasonable estimate of the value of the individual products or services. Costs that are not susceptible to allocation between maintenance and relatively minor enhancements should be expensed. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _036
    		 The property system shall capitalize bulk purchases of software programs and modules or components of a total software system that individually meet DoD capitalization threshold. If the per item cost of a bulk purchase (e.g., numerous copies of spreadsheets and word-processing programs) does not meet DoD capitalization threshold, the bulk purchase shall be expensed in the period acquired. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _037
    		 The property system shall capitalize the acquisition cost of enhancements to existing Internal Use Software (and modules thereof) when such costs exceed DoD capitalization threshold, and when it is more likely than not that such enhancements will result in a significant increase in functionality that is apparent to the user. The cost of routine or minor changes or modernizations that do not significantly add functionality shall be expensed in the period incurred. Also, the cost of enhanced versions of software for a nominal charge is expensed in the period incurred. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _038
    		 The property system shall record the applicable asset and liability amounts, for a capital lease, at lease inception. The amount to be recorded under a capital lease is the present value of the rental property and other lease payments during the lease term, excluding that portion of the payments representing executory costs such as insurance, maintenance and taxes paid to the lessor. If the present value amount, however, exceeds the fair value of the leased property at the inception of the lease, the amount recorded shall be the fair value. If the executory costs portion of the minimum lease payments cannot be determined, the amount should be estimated. In such cases, the substance of the arrangement, rather than its legal form, shall determine the accounting treatment. All other leases should be accounted for as operating leases with no balance sheet recognition. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _039
    		 The property system shall record the cost for General PP&E acquired by purchase from a third party (private, commercial, or government) at its purchase contract cost plus applicable ancillary costs. For purposes of this guidance, purchase includes procurements of General PP&E by cash, check, installment or progress payments on contracts, or capital lease. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Record _Acquisition _Of _PPE _040
    		 To establish proper PP&E accountability when acquiring General PP&E from another DoD Component or federal agency, the acquiring DoD Component shall request from the transferring DoD Component or other federal agency, the necessary source documents to establish the location; original acquisition cost; cost of improvements; the date the asset was purchased, constructed, or acquired; the estimated useful life; the amount of accumulated depreciation; and the condition, if desired. If this information is not available, estimates may be necessary and must be documented. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _001
    		 The cost of an improvement shall be capitalized only when the cost of the improvement equals or exceeds DoD capitalization threshold, regardless of funding source DFMIR Mandatory FM
    RPILM
    WSLM
  • Create CIP and or WIP Account

  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

  • Relieve CIP and or WIP Account

  • Update CIP and or WIP Account

    		•
    Record _Asset _Value _Changes _002
    		 The property system, for capitalized property only, must generate data for the journal entries necessary for recording changes in the valuation including any associated gains or losses. FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _003
    		 The property system may capitalize applicable improvements separately from the General PP&E asset improved and capture the date of the improvement. FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

    		•
    Record _Asset _Value _Changes _004
    		 The property management system should allocate a portion of each capital lease payment to interest expense, and the balance shall be applied to reduce the lease liability using the effective interest rate method. FFMIA Value Added FM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _005
    		 The property management system may identify the type of cost recorded (e.g. acquisition cost, estimated fair market value, revaluation, present value). FFMIA Value Added RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

    		•
    Record _Asset _Value _Changes _006
    		 The property system shall capitalize and record Bulk purchases of General PP&E that individually meet the capitalization threshold, in a property accountability system that is capable of computing depreciation or interfaces with a system that is capable of computing depreciation. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _007
    		 The property system must record adjustments to property accountability records, systems and financial records for those PP&E items where the physical identification and count disclosed discrepancies. DFMIR Mandatory FM
    RPILM
    WSLM
  • Conduct Physical Inventory

  • Maintain Asset Information

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _008
    		 Adjustments to the general ledger accounts, to record PP&E found during the conduct of physical inventories, shall be recorded under the appropriate Standard General Ledger (SGL) accounts for PP&E (1700 series), as detailed in Section 0602 of this chapter, or for losses, under "Other Losses" (SGL Account 7290). DFMIR Mandatory FM
    RPILM
    WSLM
  • Conduct Physical Inventory

  • Maintain Asset Information

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _009
    		 The property system must record the purchase cost of DoD-controlled buildings, improvements and renovations in the Buildings, Improvements and Renovations account (USSGL 1730). When the purchase cost cannot be determined, the property system must record the estimated fair market value of buildings and the cost of placing such assets in the form intended for use less any accumulated depreciation or amortization which would have been taken had the asset been recorded at the time it was acquired. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _010
    		 The property system must record the purchase cost of DoD-controlled utilities and improvements to land and facilities not classified as buildings in the Other Structures and Facilities account (USSGL 1740). When the acquisition cost cannot be determined, the property system must record the estimated fair market value and the cost of placing such assets in the form intended for use less any accumulated depreciation or amortization which would have been taken had the asset been recorded at the time it was acquired. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _011
    		 The property system, generally, shall expense repairs to PP&E personal and real property. When repair is by replacement, the repair may be expensed or it may be capitalized. Repair by replacement that is expensed, occurs when a facility or facility component has failed, is in the incipient stages of failing or is no longer performing the functions for which it was designated. Replacements falling into this category shall be expensed. If the replacement was undertaken to improve or expand the efficiency of an asset that was in good working order, then the replacement is an improvement. DFMIR Mandatory FM
  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _012
    		 The property system must capitalize the cost of improvements to more than one General PP&E asset, when performed under a single contract or work order and that cannot be specifically identified by asset, only if the allocated cost per General PP&E asset equals or exceeds DoD capitalization threshold. When more than one improvement is made to a single building and the improvements are part of one overall effort to increase the building's capacity, size, or useful life; the sum of the costs of the improvements shall be capitalized, if the summed costs equal or exceed DoD capitalization threshold. This is required even when the improvements are funded separately. Once a determination has been made that the aggregate costs of the improvements will be capitalized, each improvement should be capitalized and depreciation placed in service. DFMIR Mandatory FM
    RPILM
    WSLM
  • Create CIP and or WIP Account

  • Perform Asset Valuation

  • Post to General Ledger

  • Relieve CIP and or WIP Account

  • Update CIP and or WIP Account

    		•
    Record _Asset _Value _Changes _013
    		 When a General PP&E asset is identified for other than normal removal from service, such as would be the case for assets that are part of a Base Realignment and Closure (BRAC), the property system must remove asset from the PP&E accounts, along with its associated accumulated depreciation/amortization and record in the Other General PP&E account (1890) at its net realizable value (NRV). Oftentimes the NRV will be zero. Any difference between the book value of the PP&E asset and its expected NRV shall be recognized as a gain or loss in the period of adjustment. For assets that are part of BRAC, the disposal date is the Operational closure date as established by BRAC law. DFMIR Mandatory FM
    RPILM
    WSLM
  • Dispose Property or Materiel

  • Maintain Asset Information

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _014
    		 The property management system, for capitalized property and stewardship asset, must capture changes in quantities, including unit of measure, where applicable, for beginning balance adjustments, additions, and deletions, and compute ending balances by asset category. Any changes in financial data for the asset will be automatically fed to the core financial system. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Record _Asset _Value _Changes _015
    		 The property management system, for capitalized property and stewardship asset, must provide an audit trail for all adjustments to quantities and units. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Record _Asset _Value _Changes _016
    		 The property management system, for capitalized property and stewardship asset, must capture the acquisition cost of an asset and any changes in the valuation, where applicable for reporting purposes. FFMIA Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _017
    		 The property management system, for capitalized property only, must provide an audit trail for all adjustments to property values. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

    		•
    Record _Asset _Value _Changes _018
    		 If the impaired software is to be removed from use, the property system shall measure any loss due to impairment as the difference between the book value and the net realizable value (NRV), if any. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _019
    		 If the impaired software is to remain in use, the property system shall measure the loss due to impairment as the difference between the book value and either:
    1. The cost to acquire software that would perform similar remaining functions (e.g., the unimpaired functions) or, if that is not feasible;
    2. The portion of the book value attributable to the remaining functional elements of the software. The loss shall be recognized upon impairment, and the book value of the asset reduced accordingly.
    If neither of the above can be determined, the book value shall continue to be amortized over the remaining useful life of the software.    		 DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _020
    		 The property system shall not record, in the Other General PP&E account, any assets that have been removed from service and sent to a depot for storage with the intent to use the assets again in the future or for other assets taken out of service on a temporary basis. Those assets shall remain recorded in the appropriate general ledger account and shall continue to be depreciated. Normal disposal transactions shall not be processed through account 1890 and shall not be accounted for using account 5730. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _021
    		 The property system shall recognize and measure impairment when one of the following occurs and is related to post implementation/operational software and or modules:
    1. The software is no longer expected to provide substantive service potential and will be removed from service.
    2. A significant reduction occurs in the capabilities, functions or uses of the software (or a module thereof).    		 DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _022
    		 When Internal Use Software is replaced with new software, the property system shall expense the undepreciated cost of the old software when the new software successfully completes testing. No adjustments will be made to the previously recorded amortization/depreciation. Any additions to the book value or changes in useful life should be treated prospectively. The change should be accounted for during the period of the change and future periods. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Record _Asset _Value _Changes _023
    		 When it is determined that software under development (or a module thereof) will not be completed and placed in service, the property system should reduce the related book value accumulated for the software to reflect the expected NRV, if any, and the loss recognized. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _001
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to record funding based on related budget execution documents (e.g., appropriation warrants and apportionments). FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _002
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to monitor the use of funds against legal (statutory) and administrative (agency imposed) limits. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Record _Budget _Authority _And _Allocate _Funds _003
    		 To support the Funds Distribution process, the Core financial system must provide automated functionality to prevent the distribution of funds in excess of the amount of funds available at the next highest distribution level. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Record _Budget _Authority _And _Allocate _Funds _004
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to record changes to budget authority including reductions; rescissions; amounts withheld or made unavailable; supplementals, transfers; reprogramming; legal limitations and changes to continuing resolutions. FFMIA Mandatory FM
  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _005
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to record budgetary authority including direct appropriations, borrowing authority, contract authority, and spending authority from offsetting collections. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _006
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to record the expiration and cancellation of budget authority in accordance with OMB Circular A-11. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Record _Budget _Authority _And _Allocate _Funds _007
    		 To support the Budget Planning process, the Core financial system must provide automated functionality to capture financial operating plans for any funded organization level or other accounting classification. FFMIA Mandatory FM
  • Perform Budgeting

    		•
    Record _Budget _Authority _And _Allocate _Funds _008
    		 To support the Funds Distribution process, the Core financial system must provide automated functionality to record the modification of funding distributions at multiple organizational levels or elements of the accounting classification structure. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Manage Baseline for Reprogramming

  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _009
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to record spending transactions, including commitments, obligations, advances and expenditures, at or below the level in the accounting classification than they are budgeted. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _010
    		 The system must ensure apportionments divide amounts available for obligation by specific time periods (usually quarterly), activities, projects, objects, or by combinations of these categories. DFMIR Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Manage Execution Fund Account

    		•
    Record _Budget _Authority _And _Allocate _Funds _011
    		 To add value to the Budget Preparation process, the Core financial system should provide automated functionality to export SF-132 Schedules for each Treasury Appropriation Fund Symbol (TAFS) requiring apportionment in Excel file format specified by OMB. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Record _Budget _Authority _And _Allocate _Funds _012
    		 To add value to the Funds Distribution process, the Core financial system should provide automated functionality to generate allotment and sub-allotment information with sufficient detail to support funds control. FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Record _Budget _Authority _And _Allocate _Funds _013
    		 To support the Budget Planning process, the Core financial system must provide automated functionality to capture financial operating and spending plans by month, quarter and year. FFMIA Mandatory FM
    MSSM
  • Monitor and Improve Process

  • Perform Budgeting

    		•
    Record _Budget _Authority _And _Allocate _Funds _014
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to record multiple, successive continuing resolutions. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _015
    		 To support the Funds Distribution process, the Core financial system must provide automated functionality to record the withdrawal (or cancellation) of unobligated allotments and sub-allotments (both expired and unexpired) for all or selected TAFS at the end of a fiscal period or on demand as in rescissions. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _016
    		 To support the Funds Distribution process, the Core financial system must provide automated functionality to record the withdrawal (or cancellation) of unobligated allotments and sub-allotments (both expired and unexpired) for selected organizations at the end of a specific fiscal period or on demand as in rescissions. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _017
    		 To support the Budget Authority process, the Core financial system should provide automated functionality to record apportioned funds in accordance with the latest OMB approved SF 132 Apportionment and Reapportionment Schedule. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _018
    		 To add value to the Funds Distribution process, the Core financial system should provide automated functionality to capture requests for reprogramming of funds or additional funds outside the formal budget process. FFMIA Value Added FM
  • Perform Reprogramming and Transfers

    		•
    Record _Budget _Authority _And _Allocate _Funds _019
    		 To add value to the Budget Planning process, the Core financial system should provide automated functionality to Compare multiple versions of plans. FFMIA Value Added FM
  • Perform Budgeting

    		•
    Record _Budget _Authority _And _Allocate _Funds _020
    		 To add value to the Funds Distribution process, the Core financial system should provide automated functionality to capture submitted, reviewed and approved status information on re-programming requests. FFMIA Value Added FM
  • Manage Report of Programs

  • Perform Reprogramming and Transfers

    		•
    Record _Budget _Authority _And _Allocate _Funds _021
    		 To add value to the Funds Distribution process, the Core financial system should provide automated functionality to record budget authority changes based upon approval of reprogramming requests. FFMIA Value Added FM
  • Execute Apportionment and Allocate Funds

  • Perform Reprogramming and Transfers

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _022
    		 To support the Budget Planning process, the Core financial system must provide automated functionality to capture spending plans for any funded organization level or other accounting classification. FFMIA Mandatory FM
  • Perform Budgeting

    		•
    Record _Budget _Authority _And _Allocate _Funds _023
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to capture fund specific information (e.g., public law, program, authority type, apportionment category, etc.) on budget execution documents. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Record _Budget _Authority _And _Allocate _Funds _024
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to capture multiple internal fund codes based on a single apportionment schedule, ensuring that unique fund characteristics (e.g. authority type, apportionment category) are available for funds control purposes. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Manage Execution Fund Account

    		•
    Record _Budget _Authority _And _Allocate _Funds _025
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to capture the start and end dates, amount, and public law number of a continuing resolution. FFMIA Mandatory FM
  • Execute Continuing Resolution

  • Manage Financial Management Policy

    		•
    Record _Budget _Authority _And _Allocate _Funds _026
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to record amendments to the amount and/or effective dates of an existing Continuing Resolution. FFMIA Mandatory FM
  • Execute Continuing Resolution

  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _027
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to process revolving fund contracts, work orders, and projects. Monitor all related advances, prepayments and reimbursements. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _028
    		 To support the Budget Authority process, the Core financial system must provide automated functionality to prevent the use of funds against reimbursable agreements with the public and other non-federal entities without an advance. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _029
    		 To add value to the Funds Distribution process, the Core financial system should provide automated functionality to distribute system-generated allotment and sub-allotment information electronically to subordinate organizations. FFMIA Value Added FM
  • Execute Apportionment and Allocate Funds

    		•
    Record _Budget _Authority _And _Allocate _Funds _030
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to monitor the use of funds at each organizational level or other accounting classification to which budget authority is distributed. Reject, warn or inform the agency by spending document line when distributed authority is exceeded. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Record _Budget _Authority _And _Allocate _Funds _031
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to process spending documents that affect the availability of funds, including commitments, obligations, advances, and expenditures. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Record _Budget _Authority _And _Allocate _Funds _032
    		 To support the Funds Distribution process, the Core financial system must provide automated functionality to capture legal (statutory) and administrative (agency imposed) limitations on the use of funds. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Record _Budget _Authority _And _Allocate _Funds _033
    		 All components of an agency's integrated financial management system must provide complete and accurate funds control. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Record _Budget _Authority _And _Allocate _Funds _034
    		 All components of an agency's integrated financial management system must provide complete, accurate, and prompt recording of obligations. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _035
    		 All components of an agency's integrated financial management system must provide complete, accurate, and prompt payment of payment requests. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Record _Budget _Authority _And _Allocate _Funds _036
    		 All components of an agency's integrated financial management system must provide complete, accurate, and prompt generation and maintenance of acquisition/financial records and transactions. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Record _Budget _Authority _And _Allocate _Funds _037
    		 All components of an agency's integrated financial management system must provide timely and efficient access to complete and accurate information, without extraneous material, to those internal and external to the agency who require the information. FFMIA Mandatory FM
    MSSM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Match Acceptance and Obligating Document

  • Match Obligating Document, Acceptance and Payment Request

  • Match Payment Request and Obligating Document

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Record _Budget _Authority _And _Allocate _Funds _038
    		 All components of an agency's integrated financial management system must provide timely and proper sharing of common information between the acquisition and core financial systems, and other mixed systems, e.g., property management systems. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Record _Budget _Authority _And _Allocate _Funds _039
    		 All components of an agency's integrated financial management system must provide adequate management controls, including internal and security controls, policies, and procedures intended to protect the agency's key systems, data, and interfaces from disruption and unauthorized access or alteration, as prescribed in a variety of statutes and regulations. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Record _Budget _Authority _And _Allocate _Funds _040
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., acquisition systems and property management systems), the single integrated financial management system must provide for:
    - multiple levels of system access, transaction authorization, and approval authority;
    - single source data entry;
    - validation of funds availability prior to scheduling payment;
    - communication of the need for additional funds;
    - simultaneous posting of budgetary and proprietary accounts;
    - prepayment examinations from diverse locations;
    - controls to ensure transaction processing in proper chronological/numeric sequence; and
    - standard edits for shared data.    		 FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Receive Goods and Services

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Record _Budget _Authority _And _Allocate _Funds _041
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., acquisition systems and property management systems), the single integrated financial management system must provide audit trails to trace transactions from source documents, original input, other systems, and system-generated transactions. FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Receive Goods and Services

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Record _Budget _Authority _And _Allocate _Funds _042
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., acquisition systems and property management systems), the single integrated financial management system must provide transaction details to support account balances. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Budget _Authority _And _Allocate _Funds _043
    		 To facilitate the reconciliation of information that is common to the core financial management system and to one or more of the financial mixed systems (e.g., acquisition systems and property management systems), the single integrated financial management system must provide the capability to relate data elements to each other as discussed, through an integrated data query facility that supports ad hoc query access to financial information described in the document and also provides data analysis reporting tools. FFMIA Mandatory FM
  • Define Cost Performance Model

    		•
    Record _Budget _Authority _And _Allocate _Funds _044
    		 With regard to security and internal controls, the acquisition/financial system must provide flexible security facilities to control user access at varying degrees including: overall system access, capability to perform specific functions (inquiry, update), and access to certain functionality. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Record _Budget _Authority _And _Allocate _Funds _045
    		 With regard to security and internal controls, the acquisition/financial system must provide capability to define access to specific functions by user name, class of user, and position. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Record _Budget _Authority _And _Allocate _Funds _046
    		 With regard to security and internal controls, the acquisition/financial system must provide for multiple levels of approvals based on user-defined criteria, including dollar limits, type of document processed, etc. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Record _Budget _Authority _And _Allocate _Funds _047
    		 With regard to security and internal controls, the acquisition/financial system must provide the capability to perform: reconciliation routines for internal participant accounts, ledgers, and funds; and to identify unsuccessful reconciliations via error log or error report FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Record _Budget _Authority _And _Allocate _Funds _048
    		 With regard to security and internal controls, the acquisition/financial system must establish appropriate administrative, technical and physical safeguards to ensure the security and confidentiality of records and to protect against anticipated threats or hazards to record security or integrity which could result in substantial harm, embarrassment, inconvenience, or unfairness to any individual on whom information is maintained FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Record _Budget _Authority _And _Allocate _Funds _049
    		 With regard to security and internal controls, the acquisition/financial system must provide a mechanism to monitor changes to software coding and the responsible individual (authorized user) FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Record _Collections _001
    		 To support the Collections and Offsets process, the Core financial system must provide automated functionality to apply collections against receivables in the following order: first to penalty and administrative costs, second to interest receivable, and third to outstanding debt principal, in accordance with the Debt Collection Improvement Act (DCIA), unless otherwise stated in program statute. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Record _Collections _002
    		 To support the Collections and Offsets process, the Core financial system must provide automated functionality to capture the following additional information on collections:
    • Vendor/customer ID number and name
    • Deposit number
    • Deposit date
    • Deposit confirmation date
    • Obligation reference number
    • Reimbursable agreement reference number
    • Advance reference number
    • Payment reference number
    • Source (Cash, Electronic Fund Transfer (EFT), Check, Money order, Credit card, Intra-governmental Payment and Collection (IPAC), SF 1081, Electronic file from bank, or Treasury Offset Program)
    • Comments.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Record _Collections _003
    		 To support the Collection Process, the Revenue System must provide the capability to apply collections to more than one receivable. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Record _Collections _004
    		 To support the Collections and Offsets process, the Core financial system must provide automated functionality to record collections with corresponding revenues, expenditure reductions, advance/prepayment reclassifications or other offsets, when receivables were not previously established. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Record _Collections _005
    		 To support the Collections and Offsets process, the Core financial system must provide automated functionality to record collections received against receivables that were waived or written off. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Record _Collections _006
    		 To support the Collections and Offsets process, the Core financial system must provide automated functionality to record collections of refunds of previous overpayments or erroneous payments. If a receivable was not previously established, reference the obligation. Reduce cumulative payments and expenditures under the obligation.. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Record _Collections _007
    		 To support the Treasury Information Maintenance process, the Core financial system must provide automated functionality to capture "Treasury Document #" on all transactions that impact the Fund Balance with Treasury (FBWT). FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Record _Collections _008
    		 To support the Collections and Offsets process, the Core financial system must provide automated functionality to record collections against receivables. Reference the receivable document and update customer records and related billing information. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Record _Collections _009
    		 To support the Treasury Information Maintenance process, the Core financial system must provide automated functionality to define transactions that impact the FBWT and are reported on the Financial Management Service (FMS) 224, Partial 224, or through the Government wide Accounting (GWA) system as "IPAC", "CA$HLINK II", "Treasury Disbursing Office (TDO) Payments", or "Reclassifications". FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Post to General Ledger

    		•
    Record _Collections _010
    		 To support the Collection Process, the Revenue System must provide the capability to apply collections back to the specific account, contract, or purchase order award to reduce "or liquidate" cumulative payments and expenditures (e.g., upon the refund of erroneous payments). FFMIA Mandatory FM
  • Manage Receivables

    		•
    Record _Collections _011
    		 To support the Collection Process, the Revenue System must provide the capability to record information associated with a collection at the time funds are applied to an open receivable document, including the deposit ticket number and date, Agency Locator Code (ALC) code, Treasury Account Symbol/Treasury Appropriation Fund Symbol (TAS/TAFS) and accomplish date. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Record _Collections _012
    		 To support the Collection Process, the Revenue System must provide the capability to re-open closed accounts to record collections after a waiver or write-off of a receivable has been recorded. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Record _Collections _013
    		 To support the Collection Process, the Revenue System must provide the capability to process SF-5515 debit vouchers, SF 215, charge backs, canceled payments or insufficient funds, to reduce collections and re-establish a receivable. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Record _Collections _014
    		 To support the Collection Process, the Revenue System must provide the capability to provide the ability to reduce collections with a miscellaneous adjustment (i.e., journal voucher). For example, a debit voucher/bank adjustment not related to a returned check reduced deposit total. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Record _Collections _015
    		 To support the Collection Process, the Revenue System must provide the capability to maintain customer account information for internal statement of all transactions and to support billing, reporting and research activities, including at a minimum:
    • Account number unique to each transaction or reference (not just unique to customer);
    • Account balance;
    • Associated customer ID number;
    • Date due and age of accounts receivable;
    • Accounting classification code strip; and
    • Reimbursable order number, where applicable.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Record _Collections _016
    		 To support the Collection Process, the Revenue System must provide the capability to process a receipt against an established receivable and close or liquidate the receivable if payment is in full. Leave the receivable open if not paid in full. FFMIA Mandatory FM
  • Manage Liabilities

  • Manage Receivables

    		•
    Record _Collections _017
    		 To support the Collection Process, the Revenue System must provide the capability to apply collections to a hierarchy of debts. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Record _Collections _018
    		 To support the Collection Process, the Revenue System must provide the capability to create a deposit record for a deposit ticket. Info must include:
    • Deposit ticket number (should be able to accommodate an agency assigned number and the Treasury assigned number);
    • Deposit ticket date;
    • Deposit ticket amount;
    • ALC;
    • Entry date;
    • Treasury confirmation date;
    • User ID - for establishing ticket; and
    • User ID - for closing ticket.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Record _Collections _019
    		 To support the Collection Process, the Revenue System must provide the capability to record a receipt, part of which is revenue to the collecting agency, the remainder of the receipt is revenue to other agencies with which the receipt is shared. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Record _Collections _020
    		 To support the Collection Process, the Revenue System must provide the capability to automatically record collections by downloading data (lockbox, collection agency, Department of Justice (DOJ), Treasury). FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Record _Collections _021
    		 To support the Collection Process, the Revenue System must provide the capability to record and subsequently track collections by type (i.e., internally, externally with Treasury Offset Program, or other collection service center or agency). FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Record _Collections _022
    		 The system must process the write-off of receivables through the allowance for loss on accounts receivable account. If the allowance account has been depleted as a result of write-off activity, then it must be immediately re-estimated and re-established. DFMIR Mandatory FM
  • Manage Receivables

    		•
    Record _Commitments _Obligations _And _Expenditures _001
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to capture the following accounting line item detail on all documents:
    • Line item number
    • Line item amount
    • Line item accounting classification information.    		 FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

  • Receive Goods and Services

    		•
    Record _Commitments _Obligations _And _Expenditures _003
    		 To support the Funds Control/Commitments activity, the Core financial system must provide automated functionality to close commitment documents and document lines under the following circumstances:
    • By the system upon issuance of an obligating document
    • By an authorized user
    • As part of the year-end pre-closing process.    		 FFMIA Mandatory FM
    MSSM
  • Award Contract or Acknowledge Order or Issue Modification

  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Commitments _Obligations _And _Expenditures _004
    		 The system shall not record, as valid obligations, those contingent liabilities for price or quantity increases or other variables in the cases of:
    1. Outstanding fixed-price contracts containing escalation, price re-determination, or incentive clauses, or
    2. Contracts authorizing variations in quantities to be delivered, or
    3. Contracts where allowable interest may become payable by the U.S. Government on contractor claims supported by written appeals pursuant to the "Disputes" clause contained in the contract.
    Amounts to cover these contingent liabilities should be carried as outstanding commitments pending determination of actual obligations.    		 DFMIR Mandatory FM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Record _Commitments _Obligations _And _Expenditures _005
    		 To support the Funds Control/Obligations activity, the Core financial system must provide automated functionality to record obligations when there is no related commitment. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Commitments _Obligations _And _Expenditures _006
    		 To support the Funds Control/Obligations activity, the Core financial system must provide automated functionality to close obligation documents under the following circumstances:
    • By the system upon final payment for goods or services, or
    • By an authorized user.
    Upon the closing of an obligation, classify any de-obligation of excess funds by budgetary status (i.e., expired, unexpired, available for obligation or unavailable).    		 FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Commitments _Obligations _And _Expenditures _007
    		 To support the Funds Control/Obligations activity, the Core financial system must provide automated functionality to process, track, and control records of call against blanket purchase agreements. FFMIA Mandatory FM
    MSSM
  • Award Contract or Acknowledge Order or Issue Modification

  • Manage Execution Fund Account

    		•
    Record _Commitments _Obligations _And _Expenditures _008
    		 To support the Funds Control/Obligations activity, the Core financial system must provide automated functionality to process, track, and control delivery orders against contract limitations. FFMIA Mandatory FM
    MSSM
  • Award Contract or Acknowledge Order or Issue Modification

  • Post to General Ledger

    		•
    Record _Commitments _Obligations _And _Expenditures _010
    		 To support the Funds Control/Advances activity, the Core financial system must provide automated functionality to record advance payments made, such as travel advances, contract prepayments, and grant advances. When recording an advance payment, reference an obligating document and bring forward all accounting information. In cases where no obligating document is available, reduce funds availability and create a prepaid/advance obligation to support the advance payment made. FFMIA Mandatory FM
    MSSM
  • Award Contract or Acknowledge Order or Issue Modification

  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Commitments _Obligations _And _Expenditures _012
    		 For appropriations that are available for obligation for a specific period (i.e., annual and multi-year appropriations), the system must be able to cancel obligated and unobligated balances on September 30th of the 5th fiscal year after an appropriation's period of availability for incurring new obligations expires. DFMIR Mandatory FM
  • Manage Execution Fund Account

    		•
    Record _Commitments _Obligations _And _Expenditures _013
    		 To support the System-Generated Transactions process, the Core financial system must provide automated functionality to capture start and end dates and posting frequency (monthly, quarterly, or specified number of days) of recurring entries and reversals such as accruals and obligations. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Record _Commitments _Obligations _And _Expenditures _014
    		 To support the Funds Control/Obligations activity, the Core financial system must provide automated functionality to capture a different vendor on an obligating document than the vendor captured on a referenced commitment. FFMIA Mandatory MSSM
  • Develop Procurement Instrument or Supplemental Procurement Instrument

    		•
    Record _Commitments _Obligations _And _Expenditures _015
    		 To support the Document Referencing and Modification process, the Core financial system must provide automated functionality to associate documents in the processing chain, and bring forward accounting and non-financial information from one document to another, when the previously recorded document is referenced, (e.g., commitment to obligation, receivable to collection). This is to include accounting classification, vendor and customer information. FFMIA Mandatory MSSM
  • Award Contract or Acknowledge Order or Issue Modification

  • Identify and Reserve Supply Chain Resources

    		•
    Record _Commitments _Obligations _And _Expenditures _016
    		 To support the Funds Control/Obligations activity, the Core financial system must provide automated functionality to capture the following additional data elements on obligating documents:
    Obligation type
    Prompt pay indicator and type, or payment terms (including discount terms)
    Fast Pay indicator
    Matching terms (2-way, 3-way, 4-way)
    Vendor ID number
    Vendor name (legal, Doing Business As (DBA) or division)
    Data Universal Numbering System (DUNS) + 4 number
    North American Industry Classification System (NAICS) code
    Standard Industrial Classification (SIC) code
    Approval date.    		 FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

    		•
    Record _Commitments _Obligations _And _Expenditures _017
    		 To add value to the Funds Control process, the Core financial system should provide automated functionality to capture the following other data fields on obligating documents:
    Requester's name
    Telephone number of requester
    Deliver to location (e.g., room number, division)
    Contact name
    Contracting Officer Technical Representative (COTR) name
    COTR telephone number
    Comments.    		 FFMIA Value Added MSSM
  • Establish Sourcing Vehicle with Commercial Sources

    		•
    Record _Commitments _Obligations _And _Expenditures _018
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to validate period of availability. Prevent the allotment and reuse of de-obligated balances for new obligations in expired funds. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Manage Execution Fund Account

    		•
    Record _Commitments _Obligations _And _Expenditures _019
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to monitor the use of funds against specific object class limitations. FFMIA Mandatory FM
    MSSM
  • Identify and Reserve Supply Chain Resources

  • Manage Execution Fund Account

    		•
    Record _Commitments _Obligations _And _Expenditures _020
    		 To support the Funds Control/Commitments activity, the Core financial system must provide automated functionality to capture a suggested vendor on commitment documents. FFMIA Mandatory MSSM
  • Monitor Contract or Order

    		•
    Record _Commitments _Obligations _And _Expenditures _021
    		 To support the Funds Control/Obligations activity, the Core financial system must provide automated functionality to define the obligation types to be captured on obligation documents, based on budget object class (e.g., travel, payroll), agency source document (e.g., travel order, purchase order, grant) or other agency-specified criteria. FFMIA Mandatory MSSM
  • Develop Procurement Instrument or Supplemental Procurement Instrument

    		•
    Record _Commitments _Obligations _And _Expenditures _022
    		 To support the Funds Control/Obligations activity, the Core financial system must provide automated functionality to validate that the vendor name on an obligation is the same as the vendor name on the vendor file, for registered Central Contractor Registration (CCR) vendors. FFMIA Mandatory MSSM
    		  
    Record _Commitments _Obligations _And _Expenditures _023
    		 To support the Funds Control/Advances activity, the Core financial system must provide automated functionality to record expenditures incurred against advance payments made, reducing the advance balance and liquidating the referenced obligation. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Commitments _Obligations _And _Expenditures _024
    		 To support the Funds Status process, the Core financial system must provide automated functionality to generate a reimbursable agreement activity report. Parameters include reimbursable agreement number, accounting period and period covered (monthly, quarterly, fiscal year-to-date, or inception-to-date). Result is a list of accounting activity (commitments, obligations, advances, expenditures, etc.) under the reimbursable agreement, with customer/vendor information, period of performance, document numbers, accounting classification information, transaction dates and amounts. Sorting options include transaction date, document type and accounting classification. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Record _Commitments _Obligations _And _Expenditures _025
    		 To support the Funds Control/Funds Availability Editing activity, the Core financial system must provide automated functionality to monitor the use of funds against contracts, work-orders, task orders, and grants. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Record _Commitments _Obligations _And _Expenditures _026
    		 To support the Funds Control/Advances activity, the Core financial system must provide automated functionality to record advance payment refunds by document or document line item. Update the advance balance. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Commitments _Obligations _And _Expenditures _027
    		 To support the funds certification process, the agency's single integrated financial management system must access the following information:
    Fiscal Year,
    Appropriation/Treasury fund symbol,
    Organization code,
    Cost center,
    Object classification,
    Estimated amount,
    Project code,
    Program code,
    Purchase Requisition (PR) number,
    Transaction date,
    Action code (original/new/modification),
    Subject to funds availability indicator,
    Asset identifier code,
    Contractor code/name,
    Trading partner, and
    Trading partner code.    		 FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Record _Commitments _Obligations _And _Expenditures _028
    		 To support the funds certification process, the agency's single integrated financial management system should provide access the following information:
    Intra-governmental business partner code (will become mandatory upon issuance of government wide implementing standard requirements),
    Interagency agreement number,
    Performance measure code,
    Description,
    Estimated amounts increased and/or decreased,
    Revenue source code, and
    Agency location code (ALC).    		 FFMIA Value Added FM
  • Manage Execution Fund Account

  • Manage Financial Management Policy

    		•
    Record _Commitments _Obligations _And _Expenditures _029
    		 To support the funds certification process, the agency's single integrated financial management system should access the estimated quantity associated with establishing the obligation where applicable, such as for property or inventory purchases. FFMIA Value Added FM
  • Manage Execution Fund Account

    		•
    Record _Commitments _Obligations _And _Expenditures _030
    		 To support the funds certification process, the agency's single integrated financial management system should enable electronic approvals, notification alerts, and point of entry automated requisition forms. FFMIA Value Added MSSM
  • Monitor Contract or Order

    		•
    Record _Commitments _Obligations _And _Expenditures _031
    		 For appropriations that are available for obligation for a specific period (i.e., annual and multi-year appropriations), the system must be able to cancel Obligated and unobligated balances on September 30 of the fifth fiscal year after an appropriation's period of availability for incurring new obligations expires. DFMIR Mandatory FM
  • Manage Execution Fund Account

  • Post to General Ledger

    		•
    Record _Commitments _Obligations _And _Expenditures _032
    		 To support the obligation process, the agency's single integrated financial management system should provide access to other information where applicable and available
    performance measure code;
    revenue source code;
    additional funding indicator, including increases and decreases;
    line item number, including access to contract line item data; and
    Agency Locator Code (ALC).    		 FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Populate Cost Performance Model

    		•
    Record _GL _Journal _Entries _001
    		 To support the General Ledger Update and Editing process, the Core financial system must provide automated functionality to prevent transactions from posting that would cause general ledger debits and credits to be out-of-balance at any level of the agency's accounting classification structure specified on a transaction. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Record _GL _Journal _Entries _002
    		 The system must ensure that simultaneous entries are made to budgetary accounts and proprietary accounts to record the following budgetary and proprietary accounting relationships: 1) Budget Authority (070701), 2) Delivered Orders Unpaid (070702), 3) Delivered Orders Paid (070703), 4) Reimbursements Earned but Uncollected (070704), 5) Reimbursements Earned and Collected (070705) FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Record _GL _Journal _Entries _003
    		 To support the System-Generated Transactions process, the Core financial system must provide automated functionality to generate recurring entries and reversals in future accounting periods (e.g., payroll and travel accruals), when the specified transaction dates are reached. This is to include entries that cross fiscal years. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Record _GL _Journal _Entries _006
    		 To support the General Ledger Update and Editing process, the Core financial system must provided automated functionality to prevent transactions from posting that would cause general ledger debits and credits to be out of balance within the proprietary, budgetary, or memorandum accounts. Proprietary, budgetary, and memorandum accounts must each be self-balancing. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Record _Retirement _Or _Disposition _Of _Asset _004
    		 The property system shall remove General PP&E from general PP&E accounts along with associated accumulated depreciation/ amortization, if prior to disposal, retirement or removal from service, it no longer provides service in the operations of the entity. This could be either because it has suffered damage, becomes obsolete in advance of expectations, or is identified as excess. It shall be recorded in an appropriate asset account at its expected net realizable value. Any difference in the book value of the PP&E and its expected net realizable value shall be recognized as a gain or a loss in the period of adjustment. The expected net realizable value shall be adjusted at the end of each accounting period and any further adjustments in value recognized as a gain or a loss. However, no additional depreciation/amortization shall be taken once such assets are removed from general PP&E in anticipation of disposal, retirement, or removal from service. FFMIA Mandatory FM
    RPILM
    WSLM
  • Dispose or Return Property and Materiel

  • Maintain Asset Information

  • Post to General Ledger

    		•
    Record _Retirement _Or _Disposition _Of _Asset _005
    		 The property management system may capture the estimated cost to demolish property, or otherwise dispose of property. FFMIA Mandatory RPILM
    WSLM
  • Dispose or Return Property and Materiel

  • Maintain Asset Information

    		•
    Record _Retirement _Or _Disposition _Of _Asset _006
    		 The property management system, for capitalized property only, must identify excess property or property held for disposal/retirement. FFMIA Mandatory RPILM
    WSLM
  • Dispose or Return Property and Materiel

  • Maintain Asset Information

    		•
    Record _Retirement _Or _Disposition _Of _Asset _007
    		 The property management system, for capitalized property only, must transfer property record data to the property disposal organization or receiving entity. FFMIA Mandatory RPILM
    WSLM
  • Dispose or Return Property and Materiel

  • Maintain Asset Information

    		•
    Record _Retirement _Or _Disposition _Of _Asset _008
    		 The property management system, for capitalized property only, must capture date of transfer, transferring entity, and recipient organization (disposal organization or recipient entity). FFMIA Mandatory RPILM
    WSLM
  • Dispose or Return Property and Materiel

  • Maintain Asset Information

    		•
    Record _Retirement _Or _Disposition _Of _Asset _009
    		 The property management system, for capitalized property only, must capture all essential information related to excess property and disposal as required by Federal Management Regulation (FMR) 102-36 for applicable agencies. FFMIA Mandatory RPILM
    WSLM
  • Dispose or Return Property and Materiel

  • Maintain Asset Information

    		•
    Record _Retirement _Or _Disposition _Of _Asset _010
    		 The property management system, for capitalized property only, must capture type of disposal action (e.g., retirement, exchange, sale, donation, etc.), final disposition, and date of disposal. FFMIA Mandatory RPILM
    WSLM
  • Dispose or Return Property and Materiel

  • Maintain Asset Information

    		•
    Record _Retirement _Or _Disposition _Of _Asset _011
    		 The property management system, for capitalized property only, must capture property retirement or disposal status. FFMIA Mandatory RPILM
    WSLM
  • Dispose or Return Property and Materiel

  • Maintain Asset Information

    		•
    Record _Retirement _Or _Disposition _Of _Asset _012
    		 The property management system, for capitalized property only, must capture deletions. FFMIA Mandatory RPILM
    WSLM
  • Maintain Asset Information

    		•
    Record _Retirement _Or _Disposition _Of _Asset _013
    		 The property management system, for capitalized property only, must calculate gain or loss at time of disposal or retirement, sale, exchange, donation. FFMIA Mandatory RPILM
    WSLM
  • Dispose or Return Property and Materiel

  • Maintain Asset Information

    		•
    Record _Retirement _Or _Disposition _Of _Asset _014
    		 The property management system, for capitalized property only, must transfer the asset's acquisition cost, accumulated depreciation/amortization, and the amount of gain or loss to the Core Financial System at the time of asset transfer, disposal, or retirement. FFMIA Mandatory FM
    RPILM
    WSLM
  • Dispose or Return Property and Materiel

  • Maintain Asset Information

  • Post to General Ledger

    		•
    Record _Retirement _Or _Disposition _Of _Asset _015
    		 The property management system, for capitalized property only, must maintain an audit trail of transfer, disposal, and retirement actions. FFMIA Mandatory RPILM
    WSLM
  • Dispose or Return Property and Materiel

  • Maintain Asset Information

    		•
    Record _Retirement _Or _Disposition _Of _Asset _016
    		 The property system must no longer depreciate general PP&E once the asset no longer contributes to the operation of the entity. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Record _Retirement _Or _Disposition _Of _Asset _017
    		 The property system must record the disposal start date on which an asset is no longer depreciated, remove its book value from the financial records, and record the corresponding gain/loss from disposition. For demolitions, this represents the demolition contract's start date. For transfers and sales, this represents the date on which the instrument is endorsed or operation is ceased, whichever comes later. For natural disasters, this represents the actual date of the incident. DFMIR Mandatory FM
    RPILM
  • Manage Liabilities

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Remittance _Options _001
    		 To support revenue tracking and various methods of payment of the Remittance Options function, the Revenue System must provide the capability to maintain a customer record at the individual document level capturing:
    • Unique Order Sequence ID;
    • Agency Location Code (ALC) for Deposit transactions for Federal customers only;
    • ALC at the transaction level for Federal customers only;
    • Treasury Appropriation Fund Symbol (TAFS);
    • Data elements required in OMB "Business Rules for Intragovernmental Transactions", (M-03-01);
    • Customer name;
    • Customer ID number;
    • Taxpayer Identification Number (TIN);
    • Customer addresses, i.e., physical, mailing, email and billing;
    • Contact name;
    • Contact telephone number;
    • Federal vs. Non-Federal indicator;
    • Six-digit Trading Partner code;
    • IRS 1099-C indicator (For non-Federal Account s Receivable needed in case of debt write-off);
    • Comment field;
    • Date of last update;
    • User ID of last update;
    • Order Type Indicator (i.e., walk up; phone; fax; electronic; mail);
    • Method of Payment (cash, check, money order, electronic payment, charge or credit card, debit card, advance reduction, and on account);
    • Amount received;
    • Date of each payment received;
    • Unfilled Customer Orders (for use when funds are received with a delay in filling the customer's order);
    • custodial or non-custodial;
    • Exchange or non-exchange; and
    • Date order filled.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Remittance _Options _002
    		 To support Remittance Options, the Revenue System should provide the capability to alert customers holding outstanding or overdue accounts and alert internal users. FFMIA Value Added FM
  • Manage Receivables

    		•
    Remittance _Options _003
    		 To support Remittance Options, the Revenue System should provide the capability to create and maintain a "Personalized Page" that allows users to access and track program specific information including information on payment options, amounts due, payment history and laws mandating reason for and use of payment. FFMIA Value Added FM
  • Manage Receivables

    		•
    Reporting _Of _Budgetary _Resources _001
    		 Disclosure shall be made to distinguish two categories of funds within the entity's fund balance with Treasury: the obligated balance not yet disbursed and the unobligated balance. FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Perform Financial Reporting

    		•
    Reporting _Of _Budgetary _Resources _002
    		 The system shall support financial statements disclosure of restrictions on unobligated balances (such as balances restricted for future use and not apportioned for current use). FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Perform Financial Reporting

    		•
    Reporting _Of _Budgetary _Resources _003
    		 Federal entities shall explain any discrepancies between Fund Balance with Treasury in their general ledger accounts and the balance in the Treasury's accounts and explain the causes of the discrepancies in the footnotes to financial statements. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Reporting _Of _Budgetary _Resources _004
    		 The system must support disclosing the following material budgetary information by reporting entities whose financing comes wholly or partially from the budget:
    Total budgetary resources available to the entity during the period,
    The status of those resources (including obligations incurred), and
    Outlays.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Reporting _Of _Budgetary _Resources _005
    		 The system must support the disclosure of the following information regarding the status of budgetary resources:
    (a) for undelivered orders at the end of the period,
    (b) the available borrowing and contract authority at the end of the period,
    (c) repayment requirements, financing sources for repayment, and any other terms of borrowing authority used,
    (d) any material adjustments that occurred during the reporting period to those budgetary resources that were available at the beginning of the year. An explanation should be included,
    (e) the existence, purpose, and availability of indefinite appropriations,
    (f) information about any legal arrangements affecting the use of unobligated balances of budget authority. Such information should include the time limits, purposes, and obligation limitations,
    (g) explanations of any material differences between the information required by SFFAS-7, paragraph 79, and the amounts described as "actual" in the Budget of the United States,
    (h) the amount of the difference, when recognized unfunded liabilities do not equal the total financing sources and
    (i) the amount of any capital infusion received during the reporting period.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Reporting _Of _Budgetary _Resources _006
    		 To support the Funds Status process, the Core financial system must provide automated functionality to maintain budget data needed to support Office of Management and Budget (OMB's) MAX A-11 system requirements that agencies currently fulfill via their Federal Agencies' Centralized Trial-Balance System (FACTS) II submissions to Financial Management Service (FMS). FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Manage Financial Management Policy

    		•
    Reporting _Of _Budgetary _Resources _007
    		 To support the Funds Status process, the Core financial system must provide automated functionality to generate Excel files that are consistent with the presentation of the program and financing schedule and the object class schedule published in OMB Circular A-11. FFMIA Mandatory FM
  • Manage Execution Fund Account

    		•
    Reporting _Of _Budgetary _Resources _008
    		 To support the overall management of contracts, the agency's single integrated financial management system must have the ability to report on contract funding and payment by:
    (1) contract number and all associated delivery order or task order numbers,
    (2) Purchase Order (PO) number, and
    (3) Blanket Purchase Agreement (BPA) number and all associated BPA call numbers.
    In order to produce these reports:
    (1) all delivery order or task order numbers must be associated with a contract number,
    (2) all BPA call numbers must be associated with a BPA number, and
    (3) modification numbers applicable to contract numbers, delivery or task order numbers, BPA or BPA call numbers, and PO numbers must be associated with the modified document.    		 FFMIA Mandatory FM
  • Manage Execution Fund Account

  • Perform Financial Reporting

    		•
    Retired _Pay _and _Benefits _001
    		 Component entities should display gains and losses from changes in long-term assumptions used to measure liabilities for federal civilian and military employee pensions, ORB, and OPEB, including veterans' compensation, as a separate line item or line items on the statement of net costs. See the pro forma illustration in SFFAS 33 Appendix B. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Manage Liabilities

  • Perform Financial Reporting

  • Populate Cost Performance Model

    		•
    Retired _Pay _and _Benefits _002
    		 Pursuant to SFFAS 5, some component entities report the liability and expense for pensions, ORB, or OPEB, while other component entities report only normal (or service) cost.7 The Office of Personal Management is an example of the former with respect to the Federal Employees Retirement System (FERS), and federal component entities with employees participating in FERS are examples of the latter. Component entities that report pension, ORB, or OPEB liabilities should display a discrete line item for gains and losses from changes in assumptions on its statement of net cost when the conditions in SFFAS 33 paragraphs 19-20 are met. Component entities reporting only the normal or service cost should not display such gains and losses. FFMIA Mandatory FM
  • Manage Liabilities

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _003
    		 Component entities should disclose in notes to the financial statements a reconciliation of beginning and ending pension, ORB, and OPEB liability balances. This reconciliation must provide all material components of pension, ORB, or OPEB expense consistent with the components identified in the table immediately above, if applicable. Additional sub-components may be presented. The line item for actuarial gains and losses should be broken out into the sub-components "from experience" and "from assumptions changes." Significant pension, ORB, and OPEB programs should be presented individually in a separate column along with an "all other" column, if applicable, and a "total" column for each line item.
    		 FFMIA Mandatory FM
  • Manage Liabilities

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _004
    		 This reconciliation must provide all material components of pension, ORB, or OPEB expense consistent with the components identified in the table immediately above, if applicable. Additional sub-components may be presented. The line item for actuarial gains and losses should be broken out into the sub-components "from experience" and "from assumptions changes." Significant pension, ORB, and OPEB programs should be presented individually in a separate column along with an "all other" column, if applicable, and a "total" column for each line item. FFMIA Mandatory FM
  • Manage Liabilities

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _005
    		 Component entities that report pension, ORB, or OPEB liabilities should disclose the information required in SFFAS 33 paragraph 22. Component entities reporting only the normal or service cost should not disclose the information required in SFFAS 33 paragraph 22. FFMIA Mandatory FM
  • Manage Liabilities

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _006
    		 Component entities holding non-Treasury securities as assets to fund their pension, ORB, or OPEB programs should disclose the rates of return, specific maturities, and allocation by type (stocks, bonds, etc.) of such assets. FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _007
    		 The governmentwide entity should display gains and losses from changes in assumptions as a separate line item or line items on the statement of net cost after a subtotal for all other costs and before total cost. See the pro forma illustration in SFFAS 33 Appendix B. FFMIA Mandatory FM
  • Perform Cost Analysis

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _008
    		 The governmentwide entity should disclose in the notes to the financial statements a reconciliation consistent with information required in SFFAS 33 paragraph 22 above for pension, ORB, and OPEB liabilities. At a minimum, reconciliations for liabilities classified as civilian, military, and veterans compensation must be presented. See SFFAS 33 Appendix C for an example. FFMIA Mandatory FM
  • Manage Liabilities

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _009
    		 Discount rates as of the reporting date for present value measurements of pension, ORB, and OPEB liabilities should be based on interest rates on marketable Treasury securities with maturities consistent with the cash flows being discounted. The discount rates should be matched with the expected timing of the associated expected cash flow. Thus, cash flows projected in each period should have a discount rate associated with them. However, one discount rate may be used for all projected future cash flows if the resulting present value is not materially different than the resulting present value using multiple rates. A change to or from multiple rates from or to a single rate should be disclosed. FFMIA Mandatory FM
  • Manage Liabilities

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _010
    		 The discount rates as of the reporting date should reflect average historical rates on marketable Treasury securities rather than giving undue weight to the current or very recent past experience of such rates. Historical experience should be the basis for expectations about future trends in marketable Treasury securities. The discount rate, the underlying inflation rate, and the other economic assumptions should be consistent with one another. FFMIA Mandatory FM
  • Manage Investments

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _011
    		 In developing average historical Treasury rates, a minimum of five historical rates as of the reporting date (e.g., at the current and four prior fiscal year ends) should be used for each maturity. The historical rates used to calculate the average should be sequential (e.g., 2003-2007). For example, for an average historical Treasury rate to be used as the discount rate as of the end of fiscal year 2007 for a payment due in 10 years (i.e., in fiscal 2017), a minimum of the five most recent fiscal year-end historical rates on 10-year Treasury securities should be used. Thus, the rate on 10-year Treasury securities as of the end of fiscal year 2007 would be one of the five historical rates used in the average, the rate on 10-year Treasury securities as of the end of fiscal year 2006 would be another rate, etc., until, at a minimum, the rates on 10-year Treasury securities as of the end of fiscal years 2003 through 2007 would be included in the average. FFMIA Mandatory FM
  • Manage Investments

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _012
    		 The number of historical rates used in the calculation of the average as explained in paragraph 30, e.g., five fiscal year-end rates, should be consistent from period to period. The entity's accounting policy disclosures should include its policy regarding consistency from one reporting period to the next. FFMIA Mandatory FM
  • Manage Investments

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _013
    		 In the determination of the historical Treasury rates used, for cash flows that are projected to occur in future years for which Treasury securities are or were not available or that are expected beyond the maturities at which Treasury securities are available, e.g., beyond the 30-year security, the preparer should incorporate into the determination of the discount rate interest rates interpolated or extrapolated from historical Treasury rates. FFMIA Mandatory FM
  • Manage Execution with Treasury

  • Manage Investments

  • Perform Cost Analysis

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Retired _Pay _and _Benefits _014
    		 Estimates of pension, ORB, and OPEB liability and expense in general purpose federal financial reports should be measured as of the end of the fiscal year (or other reporting period if applicable). Measurements based on an actuarial valuation may be performed as of an earlier date during the fiscal year, including the beginning of the year, with adjustments for the effects of changes during the year in major factors such as the pay raise and cost of living adjustment. A full actuarial valuation as of the end of the reporting period is not required. Measurements should reflect the entity's assumptions about the major factors that would be reflected in a full actuarial valuation, such as the actual pay raise, the actual cost of living adjustment, and material known changes in the number of participants covered (enrollment) that cause a change in the liability. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Manage Liabilities

  • Perform Cost Analysis

    		•
    Retired _Pay _and _Benefits _015
    		 The valuation date in the full actuarial valuation utilized by the entity should be consistently followed from year to year. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Manage Liabilities

  • Perform Cost Analysis

    		•
    Return _Of _Inventory _001
    		 To support the return to inventory process, the agency's Inventory, Supplies and Materials system must record the transfer of an inventory item from the status of "in repair" to its proper status and location. Provide information such as cost, quantity, asset identifier, description, change in status, etc., to the core financial system to record the change in financial category. FFMIA Mandatory FM
    MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Return _Of _Inventory _002
    		 To support the return to inventory process, the agency's Inventory, Supplies and Materials, Inventory that has been identified as unserviceable but not yet reviewed to determine its reparability, shall be reported as held for repair. When an assessment has been conducted and it has been determined that it is not economically feasible to repair the item, then the item shall be reported as excess, obsolete and unserviceable. DFMIR Mandatory FM
    MSSM
  • Identify Property and Materiel for Return or Disposal

  • Post to General Ledger

    		•
    Revenue _And _AR _Reporting _001
    		 The system must capture and report receivables from federal entities separately from receivables from nonfederal entities. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _And _AR _Reporting _002
    		 The system must account for, and report on, advances and prepayments made to federal entities separately from advances and prepayments made to nonfederal entities. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Revenue _And _AR _Reporting _003
    		 For an entity that provides goods or services to the public or another government entity, the system shall support financial statement disclosure of the full cost or market pricing guidelines with the public, as set forth in OMB Circular A-25 or in subsequent amendments in circulars that sets forth pricing guidance. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _004
    		 For an entity that provides goods or services to the public or another government entity, the system shall support disclosure in its financial statements those exchange transactions with the public in which prices are set by law or executive order and are not based on full or market price. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _005
    		 For an entity that provides goods or services to the public or another government entity, the system shall support disclosure in its financial statements the nature of those Intragovernmental exchange transactions in which the entity provides goods or services at a price less than the full cost or does not charge a price at all. Disclosures must include an explanation of the amount and the reason for the disparity between the billing (if any) and full cost. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _006
    		 For an entity that provides goods or services to the public or another government entity, the system shall disclose in its financial statements the full amount of the expected loss when specific goods are made to order under a contract, or specific services are produced to order under a contract, and a loss on the contract is probable and measurable. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _007
    		 To support the Internal and External Reporting function, the Revenue System must be able to export data from the Revenue System to the Core financial system. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _008
    		 To support the Internal and External Reporting function, the Revenue System must be able to support provision (to Core Financial System or directly) of data electronically using Government Online Accounting Link System (GOALS) II as required by the Department of the Treasury for the Form 224, Statement of Transactions, and Treasury Report on Receivables. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _009
    		 To support the Internal and External Reporting function, the Revenue System must be able to create, compute, and post all necessary financial transactions. FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Revenue _And _AR _Reporting _010
    		 To support the Internal and External Reporting function, the Revenue System must be able to track receivables that have been forwarded to an external collection agency (e.g., Treasury). FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _And _AR _Reporting _011
    		 To support the Internal and External Reporting function, the Revenue System must be able to support provision of data for the preparation of consolidated financial statements as required by the Federal Accounting Standards Advisory Board (FASAB) and the current Office of Management and Budget (OMB) Bulletin on Form and Content of Agency Financial Statements requirements FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _012
    		 To support the Internal and External Reporting function, the Revenue System must be able to report financial activity transactions by any element within the accounting classification structure (e.g., individual or hierarchical organization code, project code). FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Manage Receivables

  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _013
    		 To support the Internal and External Reporting function, the Revenue System must be able to identify government, including inter- and intra- agency transactions and non-government revenues and expenses to support preparation of external reports. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Manage Receivables

    		•
    Revenue _And _AR _Reporting _014
    		 To support the Internal and External Reporting function, the Revenue System must be able to produce report of transaction level details for the Treasury Account Symbol/Treasury Appropriation Fund Symbol (TAS/TAFS) totals on the Financial Management Service (FMS) Form 224, Statement of Transactions. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _015
    		 To support the Internal and External Reporting function, the Revenue System must be able to support production of daily on-line Available Funds report(s) for each TAS/TAFS that is subject to Federal Agencies' Centralized Trial-Balance System (FACTS) II reporting requirements. Support must be provided for the parameters established by FMS. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _016
    		 To support the Internal and External Reporting function, the Revenue System must be able to Provide on-line subsidiary revenue activity summary at the internal fund, organization, and TAS/TAFS levels. The subsidiary summary must provide the following minimum data elements for each applicable general ledger account:
    • The balance at the beginning of the accounting period,
    • The total amount of debits by transaction type for the accounting period,
    • The total amount of credits by transaction type for the accounting period, and
    • The cumulative ending balance for the accounting period.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _017
    		 To support the Internal and External Reporting function, the Revenue System must be able to support reporting of FACTS I and FACTS II data as required by the core financial management system. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _018
    		 To support the Internal and External Reporting function, the Revenue System must be able to produce an on-line transaction register at the internal fund, organization, and TAS/TAFS level for each accounting period, that provides the following data elements:
    • Fiscal year;
    • TAS/TAFS;
    • Internal fund;
    • Document number;
    • Document entry date;
    • Document entry time;
    • Document entry User ID;
    • Document transaction date;
    • Transaction type;
    • Debit account number;
    • Debit account object class;
    • Debit amount;
    • Credit account number;
    • Credit account object class;
    • Credit amount;
    • United States Standard General Ledger (USSGL) attribute domain headings; and
    • USSGL attribute values associated with the transaction.
    The register must include all transactions that occurred within the accounting period specified.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _019
    		 To support the Internal and External Reporting function, the Revenue System must be able to forward aging reports to the appropriate individuals with write-off approval authority using automated workflow facilities. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _020
    		 To support the Internal and External Reporting function, the Revenue System must be able to report the financial information required for program management performance reporting. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _021
    		 To support the Internal and External Reporting function, the Revenue System should provide the capability to "Drill down" to detail transactions for any summary level within a report for transactions originally input and maintained within the accounting and/or financial management system. FFMIA Value Added FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _022
    		 To support the Internal and External Reporting function, the Revenue System should provide the capability to save customized report/query routines and/or results with the capability to transmit either electronically. FFMIA Value Added FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _023
    		 To support the Internal and External Reporting function, the Revenue System should provide the capability to report process compatibility with both database and application security protocols. FFMIA Value Added FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _024
    		 To support the Internal and External Reporting function, the Revenue System should provide the capability to perform exception and data ranking reporting based on user-defined parameters. FFMIA Value Added FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _025
    		 To support the Internal and External Reporting function, the Revenue System should provide the capability to define and modify customized reports. FFMIA Value Added FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _026
    		 To support the Internal and External Reporting function, the Revenue System should provide the capability to report on collection statistics by customer and agency during a reporting period. FFMIA Value Added FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _027
    		 To support the Internal and External Reporting function, the Revenue System should provide the capability to provide a revenue source code structure to identify and classify types of revenue and receipts as defined by the user. For example, categories could be rental income, sales by product type, income by type of service performed and others. FFMIA Value Added FM
  • Perform Financial Reporting

    		•
    Revenue _And _AR _Reporting _028
    		 The system must maintain receivables classified as CNC in an inactive administrative file and reported on the Treasury Report on Receivables (TROR) until the receivable is closed-out. DFMIR Mandatory FM
  • Manage Receivables

    		•
    Revenue _And _AR _Reporting _029
    		 The system must maintain receivables classified as CNC in an inactive administrative file and reported on the Treasury Report on Receivables (TROR) until the receivable is closed-out. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Post to General Ledger

    		•
    Revenue _AR _Adhoc _Query _Capability _001
    		 To effectively support Ad-Hoc Query Capability, the Revenue System must allow users to create and submit parameter-based query scripts or to store them in a common library for future use. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Adhoc _Query _Capability _002
    		 To effectively support Ad-Hoc Query Capability, the Revenue System must allow users to run queries on-line or in batch mode and to stage output for later access by authorized users. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Adhoc _Query _Capability _003
    		 To effectively support Ad-Hoc Query Capability, the Revenue System must provide run-time controls to limit "run-away" queries and large data download requests. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Adhoc _Query _Capability _004
    		 To effectively support Ad-Hoc Query Capability, the Revenue System must support graphical output display on the desktop. Output display should also support dynamic report reformatting, regrouping and drill-down to detail records from summary report lines. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Adhoc _Query _Capability _005
    		 To effectively support Ad-Hoc Query Capability, the Revenue System must allow authorized users to download selected financial data. This download capability must be able to automatically reformat downloaded information for direct access by common desktop applications (e.g., American Standard Code for Information Interchange (ASCII) formatted). FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Adhoc _Query _Capability _006
    		 To effectively support Ad-Hoc Query Capability, the Revenue System must provide the ability to preview a report, form, or other query result before printing. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Adhoc _Query _Capability _007
    		 To effectively support Ad-Hoc Query Capability, the Revenue System must support access to current year and historical financial data. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Adhoc _Query _Capability _008
    		 To provide additional Ad-Hoc Query Capability, the Revenue System should provide the capability to allow users to automatically distribute copies of report/query results via e-mail to multiple pre-identified individuals or groups. FFMIA Value Added FM
  • Manage Receivables

    		•
    Revenue _AR _Adhoc _Query _Capability _009
    		 To provide additional Ad-Hoc Query Capability, the Revenue System should provide the capability to provide the following ad hoc query interface features:
    • The ability to "point and click" on selectable table, data, and link objects for inclusion in a custom query;
    • An active data dictionary to provide users with object definitions;
    • The ability to share user developed query scripts with other authorized agency users and query optimization; and
    • On-line help.    		 FFMIA Value Added FM
  • Manage Receivables

    		•
    Revenue _AR _Adhoc _Query _Capability _010
    		 To provide additional Ad-Hoc Query Capability, the Revenue System should provide the capability to facilitate customer query and self-service capability subsequent to customer verification and clearance. FFMIA Value Added FM
  • Manage Receivables

    		•
    Revenue _AR _Audit _Trail _001
    		 To support the Audit Trail function, the Revenue System must provide the capability to provide audit trails to trace transactions from their initial source through all stages of related system processing within the installation accounting/financial management system. The initial source may be source documents, transactions originating from other systems (e.g., feeder systems), or internal system-generated transactions. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Audit _Trail _002
    		 To support the Audit Trail function, the Revenue System must provide the capability to identify document input, change and approval by user. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Audit _Trail _003
    		 To support the Audit Trail function, the Revenue System must provide the capability to select items for review based on user-defined criteria by type of transaction (e.g., by receivable transactions, debtor, date range). For example, to select items for financial statement audits. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Audit _Trail _004
    		 To support the Audit Trail function, the Revenue System should provide the capability to support audit processes by flagging remittance variations and gaps. For example, an agent collects and remits fees quarterly and skips one quarter or sends in remittance that is 50 percent lower than prior year. FFMIA Value Added FM
  • Post to General Ledger

    		•
    Revenue _AR _Audit _Trail _005
    		 To support the Audit Trail function, the Revenue System should provide the capability to match non-exchange transactions with the event(s) that initiate the recognition of this revenue. FFMIA Value Added FM
  • Manage Receivables

    		•
    Revenue _AR _Automated _Reconciliation _001
    		 To support the Automated Reconciliation function, the Revenue System must provide detailed subsidiary record amounts used to compare with amounts in the general ledger resulting in the creation of reports for those accounts that are out of balance. This capability must be available for all open accounting periods and at frequencies defined by the user, such as daily, weekly and monthly. FFMIA Mandatory FM
  • Manage Report of Programs

    		•
    Revenue _AR _Automated _Reconciliation _002
    		 To support the Automated Reconciliation function, the Revenue System must provide the capability to record sales of goods and services based on user-defined criteria, for example use of transaction codes, Standard General Ledger (SGL) accounts or pro-forma. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Interface _Requirements _001
    		 To support Interface requirements, the Revenue System must provide the capability to produce reports and transmittable files to meet the relevant Application Program Interface specified by the core financial system. Interface information must include:
    • Cash refund information capturing who and why;
    • Receipt, collection, and billing information capturing what, when and what for;
    • Deposit information required by the National Automated Clearing House Association;
    • Receivable aging information;
    • Uncollectible receivables/bad debt information;
    • Balance of advances from others;
    • RA limits to make sure billings do not exceed the RA; and
    • Cost related to reimbursable work not directly recorded in the acquisition or cost systems.    		 FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _AR _Interface _Requirements _002
    		 To support Interface requirements, the Revenue System must provide the capability to provide integration or appropriate interfaces between system modules and have the ability to simultaneously update or interface with the various systems or modules without the need for duplication FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Interface _Requirements _003
    		 To support Interface requirements, the Revenue System must provide the capability to provide for uploading and downloading data to other systems and databases in a personal computer environment. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Interface _Requirements _004
    		 To support Interface requirements, the Revenue System must provide the capability to interface with Cost and Acquisition Systems to update cost data needed for services performed under a Reimbursable Agreement (RA). FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Interface _Requirements _005
    		 To support Interface requirements, the Revenue System must provide the capability to provide controls over interfaced data to ensure that files are transmitted by an authorized source to an authorized destination and they are complete and not duplicates. In addition, controls over each file should ensure (1) the number of transactions in the file matches control records; (2) the dollar total of transactions in the file matches control records; (3) the sender is notified of any erroneous transactions; and (4) erroneous transactions are automatically returned to the sender. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Interface _Requirements _006
    		 To support Interface requirements, the Revenue System must provide the capability to provide an application user face that complies with the software application standards required by section 508 of the Rehabilitation Act, as detailed in 36 CFR 1194, subpart 9. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Interface _Requirements _007
    		 To support Interface requirements, the Revenue System must provide the capability to interface with the Central Contractor Registration (CCR), an existing on-line database that is the single validated source of data on vendors doing business for the government, for the exchange of identification data and EFT routing information in business transactions and other data elements required by OMB's "Business Rules for Intragovernmental Transactions. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Interface _Requirements _008
    		 To support Interface requirements, the Revenue System must provide the capability to link to other applications and data sources (e.g., strategic plans, performance measures and data warehouse). FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Online _Query _Capability _001
    		 To support On-Line Query Capability, the Revenue System must provide the capability to record all transactions for a specific accounting record. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Online _Query _Capability _002
    		 To support On-Line Query Capability, the Revenue System must provide the capability to report the amount totals by type of fee and date range. FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Revenue _AR _Online _Query _Capability _003
    		 To support On-Line Query Capability, the Revenue System must provide the capability to report by any combination or subset of name, receivable number, date range, transaction number, deposit account number, and transaction amount. FFMIA Mandatory FM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Revenue _AR _Online _Query _Capability _004
    		 To support On-Line Query Capability, the Revenue System must provide the capability to assign user level capability for ad hoc query access. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Revenue _AR _Online _Query _Capability _005
    		 To support On-Line Query Capability, the Revenue System must provide the capability to produce deposit account history by account number and date range. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Online _Query _Capability _006
    		 To support On-Line Query Capability, the Revenue System must provide the capability to produce customer inquiry history by deposit account number or receivable number. FFMIA Mandatory FM
  • Manage Receivables

  • Perform Financial Reporting

    		•
    Revenue _AR _Online _Query _Capability _007
    		 To support On-Line Query Capability, the Revenue System must provide the capability to produce deposit account transactions in a monthly deposit account statement format for the each month. FFMIA Mandatory FM
  • Perform Financial Reporting

    		•
    Revenue _AR _Online _Query _Capability _008
    		 To support On-Line Query Capability, the Revenue System must provide the capability to provide deposit ticket (SF 215) and debit voucher (SF 5515) number or amount. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Online _Query _Capability _009
    		 To support On-Line Query Capability, the Revenue System must provide the capability to perform on-line queries of account activity (billing, collection, and adjustment) by customer and receivable. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Online _Query _Capability _010
    		 To support On-Line Query Capability, the Revenue System must provide the capability to perform on-line queries of miscellaneous cash receipts (applied to any Treasury fund symbol) by customer, when identified, and by accounting period. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Online _Query _Capability _011
    		 To support On-Line Query Capability, the Revenue System must provide the capability to provide and maintain on-line queries and reports on balances separately for the current/prior months and current/prior fiscal years. At a minimum, queries must be maintained on-line for current/prior months and current/prior fiscal years until the prior month/year closing is complete. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Online _Query _Capability _012
    		 To support the On-Line Query function, the Revenue System should provide the capability to generate reports by geographic location. FFMIA Value Added FM
  • Manage Receivables

    		•
    Revenue _AR _Performance _Measurement _001
    		 To support the Performance Measurement function, the Revenue System must provide the capability to meet Government Performance and Results Act (GPRA) requirements and link to an agency's strategic plan and provide revenue cost management information that can be matched with budget execution information for performance measure calculations. FFMIA Mandatory FM
  • Perform Cost Analysis

    		•
    Revenue _AR _Performance _Measurement _002
    		 To support the Performance Measurement function, the Revenue System must provide the capability to perform trend analyses across periods and fiscal years. FFMIA Mandatory FM
  • Perform Cost Analysis

    		•
    Revenue _AR _Performance _Measurement _003
    		 To support the Performance Measurement function, the Revenue System should provide the capability to track actual performance against established standards and to calculate variances for both system users and organization. FFMIA Value Added FM
  • Perform Cost Analysis

    		•
    Revenue _AR _Performance _Measurement _004
    		 To support the Performance Measurement function, the Revenue System should provide the capability to collect cost information of performing collection activities. FFMIA Value Added FM
  • Populate Cost Performance Model

    		•
    Revenue _AR _Records _Retention _001
    		 To support the Records Retention function, the Revenue System must provide temporary restoration to the on-line system for browsing and reporting. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Records _Retention _002
    		 To support the Records Retention function, the Revenue System must provide retention of system records in accordance with Federal regulations established by National Archives and Records Administration (NARA), Government Accountability Office (GAO) and others. Prevent the purging of transactions prior to the proper period in accordance with regulations governing the retention of documents and transactions. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _001
    		 To support the Security function, the Revenue System must provide the capability to allow entry into system only to those individuals who are authorized and only during times authorized. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _002
    		 To support the Security function, the Revenue System must provide the capability to perform annual revalidation of the user. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _003
    		 To support the Security function, the Revenue System must provide the capability to maintain a history of password changes over a specified amount of time and preclude the consecutive use of the same password, including changes and lost passwords. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _004
    		 To support the Security function, the Revenue System must provide the capability to require the use of unique user identifications and passwords for authentication purposes. Passwords must be non-printing and non-displaying. The application must allow for the enforcement of password standards (e.g., minimum length and use of alpha, numeric and special characters). The application must also allow for the establishment of a specified period for password expiration to provide changes on a regular basis, accommodate prohibiting the user from reusing recent passwords and be capable of periodic change, at option of user, and of mandatory change, at the option of the system administrator after a specified period of time. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _005
    		 To support the Security function, the Revenue System must provide the capability to maintain an audit logging capability to record access activity of every user and every terminal including:
    • Time and date of use;
    • Type of transaction;
    • All log- in/log-out attempts by user and workstation;
    • User submitted transactions;
    • Initiated processes;
    • System override events; and
    • Direct additions, changes or deletions to application maintained data.    		 FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _006
    		 To support the Security function, the Revenue System must provide the capability to limit the capability of users to selected functions (i.e., create, read, update, and delete) as well as have the capability to define functional access rights (e.g., to modules, transactions and approval authorities) and data access rights (e.g., record, create, read, update and delete) by assigned user ID, functional role (e.g., payable technician) and owner organization. User profiles can be added, deleted, modified or changed by the system administrator. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _007
    		 To support the Security function, the Revenue System must provide the capability to allow the system administrator to restrict access to sensitive data elements such as social security numbers and banking information by named user, groups of users, or functional role. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _008
    		 To support the Security function, the Revenue System must provide the capability to allow the user to void a transaction within the same day the original posting is made prior to batch processing. Controls should be in effect to prevent transactions from being voided on a date other than the date the transaction was originally posted. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _009
    		 To support the Security function, the Revenue System must provide the capability to limit access to data files and programs by individuals attempting to access them both through the system and through access methods external to the system for other than the data base administrator. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _010
    		 To support the Security function, the Revenue System must provide the capability to alert and record when invalid access is attempted or when user ID limit is exceeded. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _011
    		 To support the Security function, the Revenue System must provide the capability to prevent the alteration of financial data (i.e., voids) except through the posting of transactions that are entered through the normal edit and update process under proper security. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _012
    		 To support the Security function, the Revenue System must provide the capability to comply with the National Institute of Standards and Technology (NIST) Security Standards relating to the applications integrated security features. See http://csrc.nist.gov/ for more information. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _013
    		 To support the Security function, the Revenue System must provide the capability to control access to the application, functional modules, transactions, and data by having integrated security features that are configurable by the system administrator. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _014
    		 To support the Security function, the Revenue System must provide the capability to query the audit log by type of access, date and time stamp range, user identification, or terminal ID. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _015
    		 To support the Security function, the Revenue System must provide the capability to comply with Federal Information System Controls Audit Manual (FISCAM) standards. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Security _016
    		 To support Security function, the Revenue System should provide the capability to provide confidential Internet based communication from customer to system. FFMIA Value Added FM
  • Manage Receivables

    		•
    Revenue _AR _Security _017
    		 To support Security function, the Revenue System should provide the capability to maintain general profile identity attributes that could consist of a customer's:
    • Username;
    • Name;
    • Address;
    • Home telephone number;
    • Social Security Number;
    • Date of birth;
    • Personal e-mail address;
    • Employer name;
    • Employer address;
    • Employee telephone number;
    • Employer e-mail address; and
    • Confidential questions and answers.    		 FFMIA Value Added FM
  • Manage Receivables

    		•
    Revenue _AR _Transaction _Validation _001
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to comply with USSGL posting rules and update appropriate documents and any related tables, when accounting transactions are recorded in a subsidiary ledger within the Revenue System. Use standard transactions when recording accounting events. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _002
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to interface with the core financial system to record transactions consistent with USSGL posting rules. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _003
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to allow users to define and maintain standard rules that control subsidiary ledger account postings for all accounting events when accounting transactions are recorded in a subsidiary ledger within the Revenue System. The process of defining posting rules can be accomplished in a variety of ways, including (but not limited to) using: transaction codes, screen "templates," derivation rules, and others. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _004
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to enable users to selectively require, omit, or set a default value for individual accounting classification elements. FFMIA Mandatory FM
  • Manage Financial Management Policy

    		•
    Revenue _AR _Transaction _Validation _005
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to allow users to define and process system-generated transactions, such as automated accruals (e.g., interest accrual entries), pre-closing and closing entries, and transactions that generate other transactions in those cases where a single transaction is not sufficient. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _006
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to liquidate (automatically), partially or in full, the balance of open documents by line item. This capability will be used in the liquidation of various documents such as receivables and advances, upon the processing of subsequent related transactions (e.g., liquidate a receivable upon entry of the corresponding collection). FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Transaction _Validation _007
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to control the correction and reprocessing of all erroneous transactions gathered through interfaces through the use of error/suspense files. Erroneous transactions must be maintained until corrected and posted at the specific request of a user. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _008
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to provide immediate, on-line notification to the user of erroneous transactions obtained through direct data entry. Advise reason for error and provide the ability to enter corrections on-line. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Transaction _Validation _009
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to provide controls to prevent the creation of initial duplicate transactions. For example, prevent the use of the same unique transaction identification number (e.g., document number). FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Transaction _Validation _010
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to provide a warning message when the user attempts to input a check number that has already been recorded for the related debtor. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Transaction _Validation _011
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to validate the fields for all accounting classification elements required to process the transaction prior to posting (e.g., fields pertaining to Treasury Account Symbol/Treasury Appropriation Fund Symbol (TAS/TAFS), revenue source, invoice number, debtor or customer code and organization). FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Transaction _Validation _012
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to enter, edit, and store transactions in the current accounting period for automatic processing in a future accounting period for one-time events and/or monthly recurring entries. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _013
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to capture the six-digit trading partner code (as specified by Treasury) when processing all transactions that directly involve another Federal entity (i.e., both parties to a transaction are Federal entities). FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _014
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to capture transaction dates (effective date of the transaction) and posting dates (date transaction forwarded to core financial system or posted to the general ledger). FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _015
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to determine (automatically) the posting date from the system date for all transactions. Automatically associate a default accounting period for each transaction, but allow authorized user to override. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _016
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to reverse (automatically with prior discretion of user) entries by the following parameters: transaction or document type, date range, schedule numbers, transaction identification number (i.e., document number) range, and trading partner. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _017
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to permit posting to the current and prior months concurrently until the prior month closing is complete while interacting with the core financial system within that fiscal year. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _018
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to post to the current fiscal year and prior fiscal year concurrently until prior year-end closing is complete while interacting with the core financial system within that fiscal year. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _019
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to record different transaction types at the detailed transaction level. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _020
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to validate that all deposits to a receivable or unbilled revenue account balance the total of the deposit. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Transaction _Validation _021
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to employ appropriate edits at the point of entry to ensure that all required data have been entered and to validate the accuracy of the data prior to acceptance. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Transaction _Validation _022
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to record the user's identification as part of the transaction record. FFMIA Mandatory FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _023
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to determine that the account number is valid, the credit card has not expired, and there is sufficient credit available to cover the charge. Any credit card transaction that does not meet these criteria will be declined by the system. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Transaction _Validation _024
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to reject a transaction or provide a warning message when attempting to post a transaction that would cause general ledger debits and credits to be out-of-balance at a level below the TAS/TAFS (e.g., organization level). FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Transaction _Validation _025
    		 To support the Transaction Validation activity, the Revenue System must provide the capability to process and track transactions in both foreign currency and U.S. dollars. FFMIA Mandatory FM
  • Manage Receivables

    		•
    Revenue _AR _Transaction _Validation _026
    		 To support the Transaction Validation activity, the Revenue System should provide the capability to allow the user to relate memorandum accounts with budgetary and proprietary accounts in the definition of a standard transaction. FFMIA Value Added FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _027
    		 To support the Transaction Validation activity, the Revenue System should provide the capability to perform validation checks for use of certain general ledger accounts associated with specific authority (e.g., Cashiers fund, borrowing authority) prior to posting a transaction. FFMIA Value Added FM
  • Post to General Ledger

    		•
    Revenue _AR _Transaction _Validation _028
    		 To support the Transaction Validation activity, the Revenue System should provide the capability to calculate progress payments to foreign vendors based on current exchange rates. FFMIA Value Added FM
  • Manage Liabilities

    		•
    Revenue _Estimation _001
    		 To support Revenue Estimation, the Revenue System must provide the capability to support the export of historical data for use in revenue forecasting. FFMIA Mandatory FM
  • Manage Report of Programs

  • Perform Cost Analysis

    		•
    Revenue _Estimation _002
    		 To support Revenue Estimation, the Revenue System should provide the capability to support revenue forecasting based on historical revenue data and other variables such as known current or future events (planned rate increases, market changes, etc.). For example, if regulation will increase fees, effective May 1, compute revenue for balance of fiscal year. FFMIA Value Added FM
  • Perform Budgeting

    		•
    Revenue _Estimation _003
    		 To support Revenue Estimation, the Revenue System should provide the capability to establish a baseline of revenue collections in comparison to potential revenue. FFMIA Value Added FM
  • Perform Programming

    		•
    Revenue _Recognition _001
    		 To support the Revenue Recognition function, the Revenue System must provide the capability to support standard transactions to adjust receivables and revenue based on adjustments to receipts (returned checks or credit card charge backs) and refunds (errors in service processing or return of purchased products). FFMIA Mandatory FM
  • Manage Receivables

  • Post to General Ledger

    		•
    Revenue _Recognition _002
    		 To support the Revenue Recognition function, the Revenue System must provide the capability to process a receipt against a holding/suspense account that will be researched at a time in the future. FFMIA Mandatory FM
  • Manage Collections

    		•
    Revenue _Recognition _003
    		 To support the Revenue Recognition function, the Revenue System must provide the capability to support transactions to record revenue based on sales of products or services, where the products or services are delivered prior to or concurrent with the payment. FFMIA Mandatory FM
  • Manage Collections

  • Post to General Ledger

    		•
    Revenue _Recognition _004
    		 To support the Revenue Recognition function, the Revenue System must provide the capability to support standard transactions that allocate receipts to unearned revenue/advances (e.g., allow for entry of receipts to an advance USSGL account, either on an individual transaction basis, or for a class of transactions based on a predefined attribute or combination of attributes, such as revenue source code). FFMIA Mandatory FM
  • Manage Collections

    		•
    Revenue _Recognition _005
    		 To support the Revenue Recognition function, the Revenue System must provide the capability to support standard transactions that provide for subsequent reclassification of prior advances to earned revenue based on some triggering event or action. For example, completed processing of an application allows agency to treat application fee as earned revenue. FFMIA Mandatory FM
  • Manage Liabilities

    		•
    Revenue _Recognition _006
    		 To support the Revenue Recognition function, the Revenue System must provide the capability to support the reclassification of prior receipts to earned revenue based on incremental triggering events. For example, a 4-step application process allows the agency to earn 25 percent of the fee as earned revenue as each step is completed. FFMIA Mandatory FM
  • Manage Collections

    		•
    Schedule _Payments _For _Disbursements _001
    		 To support the Disbursing process, the Core financial system must provide automated functionality to consolidate multiple payments to a single payee in accordance with Treasury Financial Manual (TFM) prescribed limitations (currently up to 14 lines of 55 characters each for check payments, up to 9,999 lines of 80 characters each for Corporate Trade Exchange (CTX) payments). Itemize all payments covered by the one check or Electronic Fund Transfer (EFT) (CTX only). Provide the option to issue separate checks to a payee. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Schedule _Payments _For _Disbursements _002
    		 The system must, if the amounts of two or more basic vouchers or invoices due one payee may be properly combined in one check, clearly indicate in the voucher number column on the voucher-schedule the individual basic voucher numbers. However, the items will be added and listed as a single payment. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Schedule _Payments _For _Disbursements _003
    		 The system must segregate basic vouchers into the following general classifications for processing on separate voucher-schedules:
    • Payroll vouchers.
    • Travel vouchers.
    • Vouchers payable in foreign currency.
    • "No-Check" vouchers requiring no action by the Regional Financial Center.
    • Fedwire payment vouchers.
    • Vendor payment vouchers.
    • All others.    		 FFMIA Mandatory FM
  • Manage Collections

    		•
    Schedule _Payments _For _Disbursements _004
    		 The system must cross-reference each basic voucher to the voucher-schedule by agency identification numbers in a manner that enables positive association of one with the other. FFMIA Mandatory FM
  • Manage Collections

    		•
    Schedule _Payments _For _Disbursements _005
    		 The system must assign each basic voucher an identification number by the administrative agency processing the document in its accounts. This reference or document number will be used for all accounting and auditing purposes. FFMIA Mandatory FM
  • Manage Collections

    		•
    Schedule _Payments _For _Disbursements _006
    		 In all cases, the account symbol or other appropriate reference which clearly identifies the appropriation or fund affected must be shown by the system in the accounting classification space on all basic vouchers. FFMIA Mandatory FM
    MSSM
  • Manage Execution Fund Account

  • Manage Supply Chain Entitlement

    		•
    Schedule _Payments _For _Disbursements _007
    		 The system, in accordance with The Debt Collection Improvement Act of 1996, must mandate the use electronic funds transfer for almost all Federal Government payments. Automated Clearing House (ACH) is the preferred mechanism for all payment amounts up to $99,999,999.99, except for payments which must be made the same day. Fedwire is the preferred mechanism for same day payments. FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Schedule _Payments _For _Disbursements _008
    		 Agency financial officers, Treasury Regional Financial Centers, non-Treasury disbursing offices, and agencies with delegation of disbursing authority must through the system report in advance all disbursements totaling $50 million or more. Large disbursements must be reported in advance of the transaction settlement date. A minimum of two business days notice is required for disbursements totaling $50 million or more. If a disbursement of over $500 million is anticipated, a minimum of five business days is required. The system must report the following to FMS:
    • Name and address of the agency, department, bureau, or administration.
    • Name and telephone number of contact.
    • Agency location code (ALC) or Defense Station Symbol Number (DSSN).
    • Account title and account symbol number.
    • Description of transaction.
    • Transaction settlement date.
    • Amount of the disbursement.
    • Payment mechanism (wire transfer or check).
    • Check number for check payments.
    • Payee name and address.    		 FFMIA Mandatory FM
  • Manage Disbursements

  • Post to General Ledger

    		•
    Schedule _Payments _For _Disbursements _010
    		 The system must for payments for services of a continuing nature such as rents, janitorial services, etc., which are performed under agency-vendor agreements providing for payments of definite amounts at fixed periodic intervals, be capable of making payments without submission of invoices, or bills by the vendor. FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

  • Monitor Contract or Order Performance

    		•
    Schedule _Payments _For _Disbursements _011
    		 If a disbursing system is using a servicing Treasury Regional Center (RFC), the system must prepare the paper SF 1166 in an original and two copies. The original of the voucher-schedule will be sent to the servicing Treasury Regional Financial Center (RFC) for payment processing and two copies will be retained by the agency. Preparation of check payments from voucher-schedules will be by manual typing (on an exception basis, for check payments of $10 million or more, foreign currency payments, and cashier advances), from electronically transmitted payment files or computer magnetic tapes. To the maximum extent possible, agencies should schedule their payment activities so that each tape contains a minimum of 100 payment records. If an agency is unable to meet this minimum, it is within the jurisdiction of each RFC to accept tapes with fewer than 100 records. Agencies should submit only one magnetic tape per day for a particular class of payment. For miscellaneous payment files, all payments on the tape should be certified under a single paper SF 1166. Agencies unable to produce computer magnetic tape or telecommunicate
    payment files electronically must submit and certify payments via the Electronic Certification System.    		 FFMIA Mandatory FM
  • Manage Disbursements

    		•
    Schedule _Payments _For _Disbursements _012
    		 If a disbursing system is using a servicing Treasury Regional Center (RFC), the system must, request payments for only one type of foreign currency.for Each SF 1166, FFMIA Mandatory MSSM
  • Manage Supply Chain Entitlement

    		•
    Schedule _Payments _For _Disbursements _013
    		 Except as provided in paragraphs (g)(2) through (5) of this section, The system must generate a payment due date of either:
    (i) On the date(s) specified in the contract;
    (ii) In accordance with discount terms when discounts are offered and taken (see 1315.7);
    (iii) In accordance with Accelerated Payment Methods (see 1315.5); or
    (iv) 30 days after the start of the payment period as specified in paragraph (f) of this section, if not specified in the contract, if discounts are not taken, and if accelerated payment methods are not used.    		 FFMIA Mandatory FM
    MSSM
  • Monitor Payment

  • Schedule Payment

    		•
    Schedule _Payments _For _Disbursements _027
    		 The system shall provide automated functionality to make payment using the ACRN funding of the line item being billed. Line Item Specific: Single Funding. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _028
    		 The system shall provide automated functionality to make payment in sequential ACRN order within the line item, exhausting all funds in the previous ACRN before paying from the next ACRN using the following sequential order: Alpha/Alpha; Alpha/numeric; numeric/alpha; and numeric/numeric. Line Item Specific: Single Funding. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _029
    		 The system shall provide automated functionality to make payment within the line item in the sequence ACRN order specified, exhausting all funds in the previous ACRN before paying from the next ACRN, if there is more than one ACRN within a contract line item, (i.e. informational sub-line items contain separate ACRNs), and the contracting officer intends the funds to be liquidated in a specified ACRN order. Line Item Specific: Contracting Officer Specified ACRN Order. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _030
    		 The system shall provide automated functionality to make payment using the oldest fiscal year appropriations first, exhausting all funds in the previous fiscal year before disbursing from the next fiscal year. In the event there is more than one ACRN associated with the same fiscal year, the payment amount shall be disbursed from each ACRN within a fiscal year in the same proportion as the amount of funding obligated for each ACRN within the fiscal year. Line Item Specific: By Fiscal Year. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _031
    		 In the event there is more than one ACRN within a contract line item (i.e. informational sub-line items contain separate ACRNs), the system shall provide automated functionality to make payment using the ACRN with the earliest cancellation date first, exhausting all funds in that ACRN before disbursing funds from the next. Line Item Specific: By Cancellation Date. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _032
    		 In the event there is more than one ACRN within a contract line item, (i.e. informational sub-line items contain separate ACRNs), and the contracting officer intends the funds to be liquidated in the same proportion as the amount of funding currently unliquidated for each ACRN, the system shall provide automated functionality to make payment from each ACRN in the same proportion as the amount of funding currently unliquidated for each ACRN. Line Item Specific: Proration. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _033
    		 The system shall provide automated functionality to make payment in sequential ACRN order within the contract or order, exhausting all funds in the previous ACRN before paying from the next ACRN using the following sequential order: alpha/alpha; alpha/numeric; numeric/alpha; and numeric/numeric. Contract-wide: Sequential ACRN Order. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _034
    		 The system shall provide automated functionality to make payment in sequential ACRN order within the contract or order, exhausting all funds in the previous ACRN before paying from the next ACRN in the sequence order specified (if the contracting officer intends the funds to be liquidated in a specified ACRN order). Contract-wide: Contracting Officer Specified ACRN Order. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _035
    		 The system shall provide automated functionality to make payment using the oldest fiscal year appropriations first (if the contracting officer intends the funds to be liquidated in fiscal year order), exhausting all funds in the previous fiscal year before disbursing from the next fiscal year. Contract-wide: by Fiscal Year. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _036
    		 The system shall provide automated functionality to make payment using the ACRN with the earliest cancellation date first (if the contracting officer intends the funds to be liquidated in fiscal year order), exhausting all funds in that ACRN before disbursing funds from the next. Contract-wide: by Cancellation Date. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _037
    		 The system shall provide automated functionality to make payment from each ACRN within the contract or order in the same proportion as the amount of funding currently unliquidated for each ACRN (if the contract or order that provides for progress payments based on costs, unless the administrative contracting officer authorizes use of one of the other options, or if the contracting officer intends the funds to be liquidated in the same proportion as the amount of funding currently unliquidated for each ACRN). Contract-wide: Proration. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _038
    		 In the event there is more than one ACRN associated with the same cancellation date, the system shall disburse the payment amount from each ACRN with the same cancellation date in the same proportion as the amount of funding obligated for each ACRN with the same cancellation date. Line Item Specific: By Cancellation Date. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _039
    		 In the event there is more than one ACRN associated with the same fiscal year, the payment amount shall be disbursed from each ACRN within a fiscal year in the same proportion as the amount of funding obligated for each ACRN within the fiscal year. Contract-wide: by Fiscal Year. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Schedule _Payments _For _Disbursements _040
    		 In the event there is more than one ACRN associated with the same cancellation date, the system shall provide automated functionality to disburse the payment amount from each ACRN with the same cancellation date in the same proportion as the amount of funding obligated for each ACRN with the same cancellation date. Contract-wide: by Cancellation Date. DFMIR Mandatory FM
    MSSM
    RPILM
  • Manage Disbursements

  • Manage Liabilities

  • Monitor Payment

    		•
    Seized _Asset _Custody _Activities _001
    		 The system must capture, record, and maintain accurate information on the current legal status, geographic location, responsible custodian, and current recorded value of seized property and forfeited assets in custody. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _002
    		 The system must provide a record documenting that advertising and the issuance of notice of the property seized have been accomplished, if required. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _003
    		 The system must have the capability to provide information to enable seized cash to be deposited promptly into cash holding accounts, if required. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _004
    		 The system must have the capability to track and promptly record the deposit of revenue generated by seized businesses and cash on a basis consistent with the nature of the property. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _005
    		 The system must have the capability to segregate forfeited assets from property in a seized or detained status. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _006
    		 The system must have the capability to allocate and record all appropriate costs and revenues on a basis consistent with the type of the property and the nature of the custodial action. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _007
    		 The system must have the capability to record and account for all theft, loss, and damage expenses by identification number. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _008
    		 The system must have the capability to provide accurate and timely reconciliation between the seizing agency's seizure records and property records of custodians being used to maintain, store, and dispose of seized property. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _009
    		 The system must be able to provide information to allow the independent verification that each item of seized property or each forfeited asset is in the physical or constructive custody of the government and that the recorded quantity, legal status, geographic location, and value are accurate. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _010
    		 The system must be able to provide information to allow an independent verification that all billed contractor/vendor services were actually performed. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _011
    		 The system must have the capability to record and track cost bonds, as appropriate. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _012
    		 The system must have the capability to provide information to promptly pay all contractors or vendors performing maintenance/management services and interact with the Core Financial System to accomplish this task. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _013
    		 The system must have the capability to record the forfeiture, as appropriate. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Custody _Activities _014
    		 The system must have the capability to record information on the legal authority for forfeitures as appropriate. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _001
    		 The system must have the capability of recording each disposition, including the unique identifier of the property or asset, type of property or assets, type of disposition, the individuals responsible for authorizing and executing the actions, the value at time of disposition or the gross proceeds generated from the disposition, and to whom the asset or property was released or transferred. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _002
    		 The system should have the capability to flag low-value and time sensitive assets to assure their timely recording and liquidation. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _003
    		 The system must have the capability to record all appropriate costs and revenues on a basis consistent with the type of the property and the nature of the disposal action. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _004
    		 The system must be able to verify that proper authorization exists for all dispositions. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _005
    		 The system must have the capability to record and account accurately for all distributions of excess revenues over expenses. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _006
    		 The system must be able to provide a complete accounting for both the applicable central fund balances and any related deposit fund balance. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _007
    		 The system must have the capability to provide an audit trail for assets distributed to other entities. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _008
    		 The system must have the capability to record the deposit into the applicable accounts of all proceeds from the sale of forfeited or abandoned assets. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _009
    		 The system must be capable of recording the transfer of cash from the applicable deposit fund to the applicable central fund account. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _010
    		 The system should have the capability to periodically test asset disposition transactions to ensure that the process is not being victimized by insider transactions. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _011
    		 The system should be able to ensure that all billed contractor services were actually performed. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _012
    		 The system must be able to support the payment of contractors, innocent owners, or approved claimants. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Disposition _Activities _013
    		 The system must accurately record a partial distribution of an asset. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Interfacing _Systems _001
    		 The system should be able to provide the flexibility to accept data input from multiple media that recognize the user agencies' unique data input requirements. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Interfacing _Systems _002
    		 The system should be able to customize data input, processing rules, and edit criteria; and to give agencies with flexibility in defining internal operational procedures and in supporting agency requirements. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Interfacing _Systems _003
    		 The system should be able, if necessary, to identify and process transactions from other systems that enter and update the standard seized property and forfeited assets system. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Interfacing _Systems _004
    		 The system should provide the capability to upload and download data in an interface environment. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Interfacing _Systems _005
    		 The system should be able to provide multiple-media output reports and to recognize the user agencies' unique data output requirements. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Interfacing _Systems _006
    		 The system should allow users to customize output for their reporting needs. It should also have interfaces to other systems that are necessary to link financial and program results and meet agency requirements for external processing. (e.g., general ledger posting, budget reconciliation and execution, cost accumulation). FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Interfacing _Systems _007
    		 The system should be able to transmit information on the results of seizure transactions and forfeiture transactions to the Core Financial System requirements itemized by in the Core Financial System Requirements for the following purposes:
    - generating requests for disbursements
    - updating the standard general ledger
    - generating obligation records
    - generating requests for funds transfer
    - updating funds control.    		 FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Interfacing _Systems _008
    		 The system should have the capability to subject all transactions from interfacing systems to standard seized property and forfeited assets system edits, validations, and error-correction procedures. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Asset _Interfacing _Systems _009
    		 The system must be able to accept, process, and report on transactions with other internal and external systems. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Assets _Reporting _001
    		 The system should be able to measure the time interval for the entire process and for:
    - Cash seizure to deposits into holding account
    - Seizure to noticing
    - petition receipt to petition ruling
    - Seizure to forfeiture
    - forfeiture to disposal
    - Equitable sharing requests to sharing decision
    - Forfeiture to equitable sharing disbursement.    		 FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Assets _Reporting _002
    		 The system should periodically record the results of individual contract compliance audits of valuation, custodial, disposition, and maintenance activities. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Assets _Reporting _003
    		 The system should periodically compare the date that each seizure or forfeiture event is captured in the system and the date the event actually occurred. The system should also compare the results to establish management data entry goals. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Assets _Reporting _004
    		 The system should periodically calculate trends in theft, loss, or damage to seized property or forfeited assets. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Assets _Reporting _005
    		 The system should maintain a record of preliminary estimates of the timing and the financial results (net dollar value realized, the percentage of the currently recorded appraised value realized, and the percentage of value lost) for each forfeited asset. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Assets _Reporting _006
    		 The system should periodically calculate trends in the ratio of property management and disposal costs to gross sales proceeds for all assets sold and comparisons of results to established management goals. FFMIA Value Added FM
    MSSM
  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Seized _Assets _Reporting _007
    		 The system should periodically calculate trends in the ratio of gross sales proceeds to appraise or market value of all assets sold by asset type or comparison to established management goals. FFMIA Value Added FM
    MSSM
  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Seized _Assets _Reporting _008
    		 The system should accumulate performance information on all vendors and contractors (both private and government) that perform custodial or maintenance services. FFMIA Value Added MSSM
  • Post to General Ledger

    		•
    Seized _Assets _Reporting _009
    		 The system should have the capability to record periodic assessment of management control structure to ensure, to the extent possible, that seized property and forfeited assets are safeguarded against loss from unauthorized use or disposition and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements. FFMIA Value Added FM
    MSSM
  • Post to General Ledger

    		•
    Seized _Assets _Reporting _010
    		 The seized property and asset forfeiture system must be able to support management's objectives for efficiency and quality in order to ensure compliance with GPRA Requirements. FFMIA Mandatory FM
    MSSM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Seized _Assets _Reporting _011
    		 The seized property and asset forfeiture system must be able to fully disclose the financial results of the program. FFMIA Mandatory FM
    MSSM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Seized _Assets _Reporting _012
    		 The seized property and asset forfeiture system must be able to support performance measures that management can use to assess the efficiency and quality of the financial management process. FFMIA Mandatory FM
    MSSM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Seized _Assets _Reporting _013
    		 The seized property and asset forfeiture system must be able to support performance measurement for specific program components, such as property disposal. FFMIA Mandatory FM
    MSSM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Seized _Assets _Reporting _014
    		 The seized property and asset forfeiture system should provide the capability for management to assess performance from a variety of perspectives, including program wide or agency wide levels. FFMIA Value Added FM
    MSSM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Seized _Assets _Reporting _015
    		 The seized property and asset forfeiture system must provide reports for accounting and payment history purposes that are adapted to meet agency needs. FFMIA Mandatory FM
    MSSM
  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Seized _Assets _Reporting _016
    		 The seized property and asset forfeiture system must maintain supporting documentation throughout the editing and processing activity of the system. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seized _Assets _Reporting _017
    		 The system must be able to record and track transactions and related information in order to provide the basis for control. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seizure _Activities _001
    		 The system must provide a unique identifier for seized property that will facilitate tracking the asset through seizure, holding, and disposition. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seizure _Activities _002
    		 The system must provide timely recording of the date of seizure, the type of asset, the location where it was seized, the storage location, the owner(s) if known, and the entities involved in the seizure. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seizure _Activities _003
    		 The system must provide timely and accurate recording of the originally assigned value of the asset and any subsequent updates to the valuation. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Seizure _Activities _004
    		 The system must provide timely recording of any mortgage and claim liabilities against each asset seized for forfeiture or Internal Revenue Code enforcement. FFMIA Mandatory FM
    MSSM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Seizure _Activities _005
    		 The system must provide the capability to obtain the current information on processing status of any seized property in the database by use of an automated query mechanism. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seizure _Activities _006
    		 The system must provide the information needed to enable routine verification of the legal authority for that seizure, including the ability to verify that the agency seizure/forfeiture criteria have been observed. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seizure _Activities _007
    		 The system must be capable of correcting, amending, and canceling the seizure authorization for property under seizure and provide reports to responsible program officials on this activity. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Seizure _Activities _008
    		 The system must provide information necessary for prompt payment of properly authorized and billed services, and interact with the Core Financial System to accomplish this task. FFMIA Mandatory FM
    MSSM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Seizure _Activities _009
    		 The system must allocate and record all appropriate costs of the seizure on a basis consistent with the type of property and the nature of the seizure. FFMIA Mandatory FM
    MSSM
  • Manage Liabilities

  • Post to General Ledger

    		•
    Sponsored _Travel _001
    		 The travel system must track and report the non-federal sponsored travel process for the acceptance of payment in-cash or in-kind acceptance of services from non-federal sources to defray in whole or in part the travel or related expenses of Federal employees in accordance with FTR 304. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Sponsored _Travel _002
    		 The system must provide a mechanism to assure that sponsored travel is administratively approved, by the agency designated official, prior to final approval of the travel authorization. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Sponsored _Travel _003
    		 The travel system must provide the capability to indicate the amounts and entitlements to be paid by the government and those to be paid by the sponsoring organization and show estimated amounts where actual amounts are unknown. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Sponsored _Travel _004
    		 The travel system must provide the capability to generate the appropriate accounting transactions to reflect the cost of the trip to be funded by the government and transactions to record the receipt of income from non-federal sources. (As a value-added feature, this could be linked with an Accounts Receivable System). FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Post to General Ledger

    		•
    Stewardship _PPE _001
    		 The property system must expense the costs of acquiring Heritage Assets and Stewardship Land in the period incurred. DFMIR Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Stewardship _PPE _002
    		 The property system must recognize the cost of acquiring, improving, reconstructing, or renovating Heritage Assets, other than Multi-Use Heritage Assets, as a cost on the Statement of Net Cost for the period in which the cost is incurred. The cost shall include all costs incurred to bring the asset to its current condition and location. DFMIR Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Stewardship _PPE _003
    		 Except for assets classified as Multi-Use Heritage Assets, the property system must not recognize amounts for Heritage Assets acquired through donation or devise (a will or clause of a will disposing of property) in the cost of Heritage Assets. FFMIA Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Stewardship _PPE _004
    		 The property system must capitalize the costs of acquisition, improvement, or reconstruction of Multi-Use Heritage Assets as General PP&E and depreciated if the costs equal or exceed DoD capitalization threshold. DFMIR Mandatory FM
    RPILM
    WSLM
  • Maintain Asset Information

  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Stewardship _PPE _005
    		 The property system must recognize assets classified as Multi-Use Heritage Assets and acquired through donation or devise as General PP&E at the fair value of the assets at the time received and the amount shall also be recognized as non-exchange revenues on the Statement of Financing. DFMIR Mandatory FM
    RPILM
    WSLM
  • Perform Asset Valuation

  • Post to General Ledger

    		•
    Stewardship _PPE _006
    		 The property system must recognize transfers of Multi-Use Heritage Assets from one Federal entity to another as transfers of capitalized assets. The receiving entity shall recognize a transfer-in as an additional financing source and the transferring entity shall recognize a transfer-out. The value recorded should be the transferring entity's book value of the Multi-Use Heritage Asset. If the receiving entity is not provided the book value, the Multi-Use Heritage Asset shall be recorded at its estimated fair value. DFMIR Mandatory FM
    RPILM
  • Define Cost Performance Model

  • Perform Cost Analysis

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Stockpile _Management _Information _001
    		 To support the requirements for management information, the agency's Inventory, Supplies and Materials system must support a summary of the following information, which may be provided in the form of a report:
    Accept Unfilled Orders
    Post Discrepancies
    Record Acceptance and Rejection Summary
    Identify Days Supply
    Master Inventory
    Inactive Inventory
    Item Expiration/Shelf Life
    Cycle Count
    Inventory Accuracy
    Inventory Undergoing Repair or in Production
    Repair Status
    Production Order and
    Work-in-Process Tracking.    		 FFMIA Mandatory MSSM
  • Identify and Reserve Supply Chain Resources

    		•
    Stockpile _Materials _001
    		 The system must apply the consumption method of accounting for the recognition of expense for stockpile materials. These materials are recorded as assets and reported when produced or purchased. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Stockpile _Materials _002
    		 The system must remove the cost of stockpile materials from stockpile materials and report it as an operating expense when issued for use or sale. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Stockpile _Materials _003
    		 The system must value stockpile materials on the basis of:
    Actual Cost (AC) or
    Lower of Cost or Market (LCM)    		 DFMIR Mandatory MSSM
  • Post to General Ledger

    		•
    Stockpile _Materials _004
    		 The system must charge any abnormal stockpile material costs, such as excessive handling or rework costs, to operations of the period. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Stockpile _Materials _005
    		 The system must reduce the carrying amount of materials to the expected net realizable value for those materials that have suffered either:
    • a permanent decline in value to an amount less than their cost, or
    • damage or decay.
    The decline in value shall be recorded as a loss or an expense in the period in which it occurs.    		 FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Stockpile _Materials _006
    		 When stockpile materials are authorized for sale, the system must disclose those materials as stockpile materials held for sale. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Stockpile _Materials _007
    		 The system must value the stockpile materials held for sale using the same basis used before they were authorized for sale. FFMIA Mandatory MSSM
  • Post to General Ledger

    		•
    Stockpile _Materials _009
    		 When stockpile materials are sold, the system must remove the cost of stockpile materials from the stockpile materials account and report it as cost of goods sold. Any gain (or loss) upon disposal shall be recorded as a gain (or loss) at that time. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Stockpile _Materials _010
    		 The system must charge any abnormal stockpile material costs, such as excessive handling or rework costs, to operations of the period. FFMIA Mandatory FM
    MSSM
  • Post to General Ledger

    		•
    Stockpile _Materials _011
    		 The system must disclose in its financial statements any difference between the carrying amounts of the stockpile materials held for sale and their estimated selling price. FFMIA Mandatory FM
    MSSM
  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Survivor _Programs _001
    		 The benefit system should support the benefit applications information data store for systems used in administering survivor benefit programs by capturing the claim holder or claimant dependency information (e.g. children, parents).
    Date married, when applicable (i.e., claimant is former spouse).    		 FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    System _Access _001
    		 The system must maintain an appropriate level of confidentiality, integrity, authentication, non-repudiation, and availability that reflect a balance among the importance and sensitivity of the information and information assets; documented threats and vulnerabilities; the trustworthiness of users and interconnecting systems; the impact of impairment or destruction to the DoD information system; and cost effectiveness. For IA purposes all DoD information systems shall be organized and managed in the four categories defined in enclosure 2 of DoDD 8500.1: automated information system (AIS) applications, enclaves (which include networks), outsourced IT-based processes, and platform IT interconnections. DFMIR Mandatory FM
    WSLM
  • Define Program

  • Develop Program

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Program

  • Execute Rescission, Cancellation and Deferrals

  • Manage and Support System Retirement and Program Closeout

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Monitor and Support System Deployment

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Access _002
    		 Access to the system must be based on a demonstrated need-to-know, and granted in accordance with applicable laws and DoD 5200.2-R (reference (n)) for background investigations, special access and IT position designations and requirements. An appropriate security clearance and non-disclosure agreement are also required for access to classified information in accordance with DoD 5200.1-R (reference (o)). DFMIR Mandatory FM
    WSLM
  • Define Program

  • Develop Program

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Program

  • Execute Rescission, Cancellation and Deferrals

  • Manage and Support System Retirement and Program Closeout

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Monitor and Support System Deployment

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Access _003
    		 The minimum requirement for access to the system must be a properly administered and protected individual identifier and password. DFMIR Mandatory FM
    WSLM
  • Define Program

  • Develop Program

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Program

  • Execute Rescission, Cancellation and Deferrals

  • Manage and Support System Retirement and Program Closeout

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Monitor and Support System Deployment

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Access _004
    		 The use of Public Key Infrastructure (PKI) certificates and biometrics for positive authentication shall be in accordance with published DoD policy and procedures. These technologies shall be incorporated in all new acquisitions and upgrades whenever possible. Where interoperable PKI is required for the exchange of unclassified information with vendors and contractors, the Department of Defense shall only accept PKI certificates obtained from a DoD-approved external certificate authority or other mechanisms approved in accordance with DoD policy. DFMIR Mandatory FM
    WSLM
  • Define Program

  • Develop Program

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Program

  • Execute Rescission, Cancellation and Deferrals

  • Manage and Support System Retirement and Program Closeout

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Monitor and Support System Deployment

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Access _005
    		 Foreign exchange personnel and representatives of foreign nations, coalitions or international organizations may be authorized access to DoD information systems containing classified or sensitive information only if all of the following conditions are met: Access is authorized only by the DoD Component Head in accordance with the Department of Defense, the Department of State (DoS), and DCI disclosure and interconnection policies, as applicable. Mechanisms are in place to strictly limit access to information that has been cleared for release to the represented foreign nation, coalition or international organization, (e.g., North Atlantic Treaty Organization) in accordance with DoD Directive 5230.11 (reference (p)), for classified information, and other policy guidance for unclassified information such as reference (o), DoD Directive 5230.20 (reference (q)) & DoD Instruction 5230.27 (reference (r)). DFMIR Mandatory FM
    WSLM
  • Define Program

  • Develop Program

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Program

  • Execute Rescission, Cancellation and Deferrals

  • Manage and Support System Retirement and Program Closeout

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Monitor and Support System Deployment

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Access _006
    		 The system must always display the affiliation of an authorized user who is contractor, DoD direct or indirect hire foreign national employees, or foreign representatives as a part of their e-mail addresses. DFMIR Mandatory FM
    WSLM
  • Define Program

  • Develop Program

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Program

  • Execute Rescission, Cancellation and Deferrals

  • Manage and Support System Retirement and Program Closeout

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Monitor and Support System Deployment

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Access _007
    		 The system must regulate remote access and access to the Internet by employing positive technical controls such as proxy services and screened subnets, also called demilitarized zones (DMZ), or through systems that are isolated from all other DoD information systems through physical means. This includes remote access for telework. DFMIR Mandatory FM
    WSLM
  • Define Program

  • Develop Program

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Program

  • Execute Rescission, Cancellation and Deferrals

  • Manage and Support System Retirement and Program Closeout

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Monitor and Support System Deployment

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Access _008
    		 The system must be certified and accredited in accordance with DoD Instruction 8510.1. The DoD Information Assurance Certification and Accreditation Process (DIACAP) defines a process that standardizes all activities leading to a successful accreditation. DFMIR Mandatory FM
    MSSM
    WSLM
  • Define Program

  • Develop Program

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Program

  • Execute Rescission, Cancellation and Deferrals

  • Manage and Support System Retirement and Program Closeout

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Monitor and Support System Deployment

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Access _009
    		 The system must comply with DoD ports and protocols guidance and management processes, as established. DFMIR Mandatory FM
    MSSM
    WSLM
  • Define Program

  • Develop Program

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Program

  • Execute Rescission, Cancellation and Deferrals

  • Manage and Support System Retirement and Program Closeout

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Monitor and Support System Deployment

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Access _010
    		 All Information Assurance (IA) or IA-enabled IT hardware, firmware, and software components or products incorporated into DoD information systems must comply with the evaluation and validation requirements of National Security Telecommunications and Information Systems Security Policy Number 11. Such products must be satisfactorily evaluated and validated either prior to purchase or as a condition of purchase; Purchase contracts shall specify that product validation will be maintained for updated versions or modifications by subsequent evaluation or through participation in the National IA Partnership (NIAP) Assurance Maintenance Program. IA shall be considered as a requirement for all systems used to enter, process, store, display, or transmit national security information. IA shall be achieved through the acquisition and appropriate implementation of evaluated or validated GOTS or COTS IA and IA-enabled IT products. These products should provide for the availability of the systems, ensure the integrity and confidentiality of information, and ensure the authentication and non-repudiation of parties in electronic transactions. DFMIR Mandatory FM
    WSLM
  • Define Program

  • Develop Program

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Program

  • Execute Rescission, Cancellation and Deferrals

  • Manage and Support System Retirement and Program Closeout

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Monitor and Support System Deployment

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Access _011
    		 To add value to the Internet Access functionality, the Core financial system should deliver the capability to receive vendor invoices and payments from the public via the Internet. FFMIA Mandatory FM
  • Manage Collections

  • Manage Disbursements

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Programming

    		•
    System _Controls _And _Documentation _001
    		 To meet Operations requirements, the Core financial system must deliver an event logging capability for systems, transactions, tables, and system parameters. The logs must include the following:
    User ID
    System date
    Time
    Type of activity (i.e., add, modify, delete)
    Old value
    New value.
    (For example, provide a log of all attempts to log onto the system or track changes to the prompt pay interest rate value.)    		 FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _002
    		 Mandatory Requirements. To meet Interoperability requirements, the Core system must deliver the following: TLD-05
    API processing controls- Deliver API processing controls to ensure real time transactions or batch transactions files are received from authorized sources, complete and not duplicates. In addition, the API must ensure that where batch files are used:
    The number of transactions in a received file matches a control record count
    The dollar total of transactions in a file matches a control amount
    The sender is notified of erroneous transactions
    The erroneous transactions are automatically returned to the sender.    		 DFMIR Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _003
    		 To meet Operations requirements, the Core financial system must deliver a process scheduling capability. Allow the agency to define, initiate, monitor and stop system processes (e.g., online availability, batch jobs, and system maintenance). FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _004
    		 To meet Interoperability requirements, the Core financial system must process API transactions using the same business rules, program logic, and edits used by the system in processing transactions submitted through the application client. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _011
    		 Adequate training and appropriate user support shall be provided to the users of the core financial systems, based on the level, responsibility, and roles of individual users. Training shall enable the users of the systems at all levels to understand, operate, and maintain the system. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _012
    		 To meet security requirements, the system must deliver integrated security functionality compliant with the National Institute of Standards and Technology (NIST) Security Standards. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _013
    		 To meet security requirements, the system must ensure that the appropriate security controls are consistently enforced in all modules, including software used for ad-hoc data query/report generators. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _014
    		 To meet security requirements, the system must deliver the capability to control function access (e.g., system modules, transactions, approval authorities) and data access (i.e., create, read, update, delete) by assigned:
    • User ID
    • Functional role (e.g., payable technician) or
    • Organization.
    Enable the agency to define access rules based on any combination of these attributes.    		 FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _015
    		 The system must deliver a workflow calendaring capability to generate date-based process exception reports and alerts. For example, notify an accounts payable office when invoices are held over 30 days with no matching receiving report. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _016
    		 To add value to the Operations functionality, the Core financial system should deliver the capability to process queued jobs (i.e. reports, transaction files from interfacing systems, bulk record updates) with no online performance degradation. FFMIA Value Added FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _021
    		 To meet Document Management requirements, the Core financial system must deliver the capability to index and store file reference materials received or generated by the agency in electronic format. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _022
    		 To add value to the Document Management functionality, the Core financial system should deliver the capability to electronically image, index and store file reference materials delivered in a hard copy format (e.g., a signed contract, bill of lading, vendor invoices). FFMIA Value Added FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _023
    		 To add value to the Document Management functionality, the Core financial system should deliver the capability to notify the user of the presence of associated document images. Deliver on-screen display of imaged material. FFMIA Value Added FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _024
    		 To meet Documentation requirements, the Core financial system must deliver documentation that identifies all software and hardware products needed by an agency to install, operate, access, and maintain the application. Delivered hardware and software documentation must specifically identify those products that are intended to be purchased or licensed as part of the product licensing agreement, and those products needed to meet any technical and functional requirement that must be acquired separately by the agency. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _025
    		 To meet Documentation requirements, the Core financial system must deliver application design documentation. This documentation must include the following:
    • Description of the application's design/architecture and integrated technologies
    • Database specifications
    • Data dictionary
    • Entity relationship diagrams
    • Internal file record layouts
    • Cross references between internal files, database tables and data-entry screens
    • Program module specifications including firmware and program source code
    • System flowcharts.
    Application documentation must identify known problems (software bugs) and recommended work around.    		 FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _026
    		 To meet Documentation requirements, the Core financial system must deliver product installation and maintenance documentation. Installation documentation must describe the following items:
    • Product release content
    • Third party software configuration requirements
    • Database installation steps
    • The directory structure for locating application data, programs, files, tables including drive mappings
    • Hardware driver installation and configuration
    • Application security set-up and maintenance
    • Software configuration instructions
    • Operating parameter definitions and any other required set-up data
    • Software build instructions
    • Vendor supplied configuration tools
    • Interface processes to be installed
    • Startup scripts needed to initiate the software
    • Test steps needed to verify correct installation.    		 FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _027
    		 To meet Documentation requirements, the Core financial system must deliver system operations and user manuals. Documentation must explain the following system operations:
    System start-up
    Shutdown
    Monitoring
    Recovery/re-start
    Internal processing controls
    Archiving and application security.
    User documentation must explain in detail how to execute available functionality in each application component and must cover instructions for the following:
    Access procedures
    User screen layout
    Standard report layout and content
    Transaction entry
    Workflow
    Batch job initiation
    GL and transaction maintenance
    Year-end processing
    Error codes with descriptions
    Recovery steps
    Trouble shooting procedures.    		 FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _028
    		 To meet Documentation requirements, the Core financial system must deliver documentation updates concurrent with the distribution of new software releases. Release notes must clearly identify all changes made to the system's functionality, operation or required computing hardware and software. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _029
    		 The FSIO certification tests are to be conducted as prescribed in the Core Federal Financial System Software Qualification Testing Policy issued by FSIO. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _030
    		 Agencies are required to adopt the standard government business processes as established by FSIO. These standards will be included in the FSIO's core financial system requirements documentation. The standards should be adopted as agencies upgrade to the next major release of their current core financial system or migrate to a different core financial system. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _031
    		 Agencies must ensure that their service provider periodically performs on-going maintenance of the core financial system to support the most current Federal business practices and systems requirements. Agencies must also verify whether their service provider is continuing to meet its Service Level Agreement. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _032
    		 Core financial systems' processing instructions shall be clearly documented in hard copy or electronically in accordance with (a) the requirements contained in the core financial system requirements document issued by FSIO or (b) other applicable requirements. All documentation (e.g., software, system, operations, user manuals, and operating procedures) shall be kept up-to-date and be readily available for examination. System user documentation shall be in sufficient detail to permit a person with knowledge of the agency's programs and of systems generally, to obtain a comprehensive understanding of the entire operation of each system. Technical systems documentation such as systems specifications and operating instructions shall be adequate to enable technical personnel to operate the system in an effective and efficient manner. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _033
    		 Specific non-core financial system requirements, previously published by the Joint Financial Management Improvement Program (JFMIP) and known as the JFMIP Federal Financial Management System Requirements (FFMSR) series, should be regarded as guidance when defining system requirements for acquisition. The FFMSR requirements are not part of the Federal financial management systems requirements for FFMIA and therefore should not be used to determine substantial compliance. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _037
    		 Agencies may be allowed to conduct a non-competitive migration or a competitive migration involving only commercial providers (if authorized by law) or OMB designated providers if they prepare a full justification, generally including the type of information called for by section 6.303-2 of the Federal Acquisition Regulation (FAR). The justification shall be approved by the agency's Chief Financial Officer, Chief Information Officer, and Chief Acquisition officer. Agencies shall confer with OMB prior to proceeding with a migration that is noncompetitive or is otherwise limited in accordance with this paragraph. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

    		•
    System _Controls _And _Documentation _038
    		 Agencies shall monitor performance, regardless of the selected service provider, for all performance periods stated in the solicitation. Performance measurement and reporting shall be consistent with OMB guidance on earned value management. See OMB Memorandum M-05-23. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

    		•
    System _Controls _And _Documentation _039
    		 When applicable, agency financial management systems shall maintain accounting data to permit reporting in accordance with Federal accounting standards, and reporting requirements issued by the Director of OMB and/or the Secretary of the Treasury. Where no accounting standards have been recommended by FASAB and issued by the Director of OMB, the systems shall maintain data in accordance with the applicable accounting standards used by the agency for preparation of its financial statements. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

    		•
    System _Controls _And _Documentation _040
    		 Agencies covered by the CFO Act must comply with the FFMIA Section 803(a) requirements. Agencies not covered under the Act are not required to comply with the FFMIA requirements, but are still encouraged to adhere to them. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

    		•
    System _Controls _And _Documentation _041
    		 Agencies should perform an annual review of their financial management systems to verify compliance with computer security and internal controls. When reviewing their systems, agencies should leverage the results of related reviews such as those required by FISMA and Circular A-123. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

    		•
    System _Controls _And _Documentation _042
    		 Agencies are responsible for managing their financial management systems even when they utilize a service provider to implement, operate and maintain the systems. Agencies must also ensure that their financial management systems meet applicable Federal requirements and are adequately supported throughout the systems' life cycle. All agreement and contracts with service providers must clearly outline the goals necessary to achieve sound financial management. Furthermore, agencies must monitor the service providers' performance and ensure that service failures are resolved promptly. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

    		•
    System _Controls _And _Documentation _043
    		 In establishing a plan, an agency must consider its own financial management systems' life cycle. Specifically, it must project a reasonable useful life of the investment and plan the next system upgrade accordingly. Technology trends and product support schedules should be considered when projecting the useful life. The plan must also identify existing problems related to the current system. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

    		•
    System _Controls _And _Documentation _050
    		 Agencies are required to maintain an inventory of their existing and proposed financial management systems. Annually, agencies will provide FSIO with an annual inventory of their financial management systems. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

    		•
    System _Controls _And _Documentation _051
    		 The system must use the Defense Reutilization and Marketing Service (DRMS) developed factor for estimating net realizable value for the annual Department of Defense, "Supply Systems Inventory Report. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _052
    		 A summary of the Financial Management System Plan should be included in the agency's annual financial report as instructed in OMB Circular No A-136, "Financial Reporting Requirements." For agencies not covered under the Chief Financial Officers (CFO) Act, they need to prepare the plans but are not required to report them in their annual financial reports. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

    		•
    System _Controls _And _Documentation _053
    		 To add value to the Infrastructure functionality, the Core financial system should operate in a server computing environment running under UNIX, LINUX, and Windows Server 2000 or above. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _054
    		 To add value to the Infrastructure functionality, the Core financial system should operate in an Apple Macintosh system environment. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _055
    		 To add value to the Interoperability functionality, the Core financial system should support direct EDI translation compliant with American National Standards Institute (ANSI) X-12 standards to enable electronic data exchanges with designated trading partners FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _056
    		 To add value to the Interoperability requirements, the Core financial system should deliver a capability to exchange data using the Extensible Business Reporting Language. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _057
    		 To add value to the Interoperability requirements, the Core financial system should deliver an integrated Extensible Markup Language (XML) parsing capability. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _058
    		 To add value to the Operations functionality, the Core financial system should deliver the capability to customize system logging features. Allow the agency to specify which parameters (or tables) to log. Allow the agency to turn logging feature on or off as needed. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Controls _And _Documentation _059
    		 To meet Interoperability requirements, the Core financial system must deliver the capability to connect to an agency operated e-mail system. This capability must include the ability to distribute application generated text messages with attached files. FFMIA Mandatory FM
  • Define Cost Performance Model

  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Cost Analysis

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Populate Cost Performance Model

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    System _Performance _001
    		 To add value to the System Performance functionality, the Core financial system should deliver computing performance metrics for platforms and systems environments that the application is certified to run on. Performance metrics provided by the vendor should describe:
    Transaction processing throughput capacity,
    Expected workstation client response time by transaction type,
    Data storage capacity, and
    Limitations on concurrent user connectivity.    		 FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Programming

    		•
    System _Security _001
    		 All DoD ISs shall be implemented using the baseline DoD IA controls in accordance with DoDI 8500.2. Note: The effectiveness of the implementation of these same controls for a DoD IS is validated and assessed during the certification and accreditation of the system in accordance with the DIACAP, as required by 14.07.27. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Programming

    		•
    System _Security _002
    		 All DoD ISs with an authorization to operate (ATO) shall be reviewed annually to confirm that the IA posture of the IS remains acceptable. Reviews will include validation of IA controls and be documented in writing. DFMIR Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Programming

    		•
    System _Security _003
    		 The head of each [Federal] agency shall develop and maintain an inventory of major information systems. Note: for major DoD IS, the system is considered to be compliant with this requirement if it is registered in the DoD Information Technology Portfolio Registry (DITPR). FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Programming

    		•
    System _Security _004
    		 To meet security requirements, an automated system shall provide adequate security to protect government information, commensurate with the risk and magnitude of harm, which could result from the loss, misuse, unauthorized access to, or modification of such information. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Programming

    		•
    System _Security _005
    		 To meet Security requirements, the Core system must ensure that the management, operations and technical baseline security controls are implemented in accordance with Federal Information Processing Standards (FIPS) 199 Standards for Security Categorization of Federal
    Information and Information Systems and other current NIST guidance on selecting the appropriate security controls.    		 FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Programming

    		•
    System _Security _006
    		 To meet system security requirements, all agencies shall implement and maintain a program to assure that adequate security is provided for all agency information collected, processed, transmitted, stored or disseminated in general support systems and major applications. Each agency's program shall implement policies, standards and procedures which are consistent with government-wide policies, standards, and procedures issued by the Office of Management and Budget, the Department of Commerce, the General Services Administration and the Office of Personnel Management (OPM). Different or more stringent requirements for securing national security information should be incorporated into agency programs as required by appropriate national security directives. Note: The DoD implements this OMB requirement through the DoD IA Program. FFMIA Mandatory FM
  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Perform Programming

    		•
    Temporary _Or _Permanent _Change _Of _Station _001
    		 The system must provide the capability to capture the effective date of the transfer or appointment followed by a one-year service agreement, unless separated for reasons beyond employee's control that are acceptable to the agency. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _002
    		 The travel system must provide the capability to capture the time limit for beginning travel and transportation not to exceed 2 years from the effective date of the employee's transfer or appointment and not to exceed 3 years when the 2-year limitation for completion of residence (sale and purchase or lease) transactions is extended one year by the head of the agency or his/her designee. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _003
    		 The travel system must provide the capability to capture information for the required allowance alternative option selected when two or more members of the same immediate family are employed by the government, and in applying these alternatives, provide that other members of the immediate family not receive duplicate allowances. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Sustain Human Resources

    		•
    Temporary _Or _Permanent _Change _Of _Station _004
    		 The system must provide the capability to process reimbursement for not more than one return trip during each agreed period of service at a post-of-duty for prior return of immediate family. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _005
    		 The travel system must provide the capability to provide on screen instructions or prompts as to how calculations/formulas are performed for allowances. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _006
    		 The travel system must allow for a "Remarks" field to enter comments. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _007
    		 The travel system must allow for re-computing allowances and making appropriate adjustments. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _008
    		 The travel system must provide the capability to offset entitlements against any indebtedness to the Government (e.g., Relocation Income Tax (RIT) allowance results in a negative amount). FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _009
    		 The travel system must provide for withholding Federal or Puerto Rico, state, local, hospital insurance and Federal Insurance Contribution Act (FICA) tax at the withholding rate applicable to supplemental wages on the original voucher when submitted. (Use the “gross-up formula” in FTR 302-11). FFMIA Mandatory HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _010
    		 The travel system must maintain a record of all relocation expenses (those taxable and nontaxable), regardless of what system paid the expenses, and send a record of the expenses, including temporary assignments that are expected to exceed one year, to the payroll system to be included in the employee’s Form W-2, Wage and Tax Statement, or provided as a separate W-2 for relocation expenses, as appropriate. In addition, report and send the employer’s matching tax amounts. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Sustain Human Resources

    		•
    Temporary _Or _Permanent _Change _Of _Station _011
    		 The travel system must provide for the system to annually consolidate total amount of employee's Withholding Tax Allowance (WTA) the amount of moving expense reimbursements, and RIT's paid during the applicable year and provide an itemized list to the employee to facilitate filing MT RIT claims and income tax returns. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _012
    		 The travel system must, for Allowances for House hunting Trip, provide for the reimbursement maximums or limitations applicable to regulatory provisions in effect on the employee's date of travel. Must also allow for entering appropriate data for various options of method of reimbursements, including daily itemization of actual expenses. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Record Time and Attendance

    		•
    Temporary _Or _Permanent _Change _Of _Station _013
    		 The travel system must provide the capability to set, change, and apply limits on travel advances for house hunting trips as set forth in FTR 302-4. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _014
    		 The travel system must, for Allowances for House hunting Trip, provide the capability to provide the following required information:
    - Limited to employee and/or spouse .
    - Limited to one round trip; duration authorized by the agency under FTR 302-4, not to exceed 10 calendar days
    ? Specific distance limitations applicable to individual allowances for househunting trips
    - Both old and new official stations are located within the United States
    - Not assigned to Government or other prearranged housing at new official station
    - Old and new official stations are 75 or more miles apart
    ? Not authorized for:
    - New appointees
    - Employees assigned under the Government Employee’s Training Act    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _015
    		 The travel system must, for Allowance for Enroute Travel and Transportation of Employee and Immediate Family, provide for the given reimbursement maximums or limitations applicable to regulatory provisions in effect on the employee's or new appointee's effective date of transfer or appointment. Must also allow for entering appropriate data for various options of method of reimbursements, including daily itemization of actual expenses.
    Actual transportation costs for employee and immediate family-Common carrier, Government vehicle, POV, special conveyance
    Mileage if performed by POV for transfer
    Per diem for employee and immediate family.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Record Time and Attendance

    		•
    Temporary _Or _Permanent _Change _Of _Station _016
    		 The travel system must, for Allowance for Enroute Travel and Transportation of Employee and Immediate Family, provide the capability to set, change, and apply limits on travel advances as:
    Authorized for:
    - estimated per diem, mileage, common carrier (not less than $100) for employee and immediate family as set forth in FTR302-2, and
    Not Authorized for:
    - Overseas tour renewal agreement travel as set forth in FTR-302-2,
    - separation for retirement as set forth in FTR 302-1, and
    - Government Bill of Lading (GBL) or purchase order as set forth in FTR 302-7 and FTR 302-8.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Record Time and Attendance

  • Separate or Terminate Human Resources

    		•
    Temporary _Or _Permanent _Change _Of _Station _017
    		 The travel system must, for Allowance for Enroute Travel and Transportation of Employee and Immediate Family, provide the capability to capture specific distance limitations applicable to change of official station (at least 10 miles from old station). FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Record Time and Attendance

    		•
    Temporary _Or _Permanent _Change _Of _Station _018
    		 The travel system must, for Allowance For Transportation of Household Goods, provide for the given reimbursement maximums or limitations applicable to regulatory provisions in effect on the employee-s or new appointee-s effective date of transfer or appointment. Must also allow for entering appropriate data for various options of method of reimbursements, including daily itemization of actual expenses. FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _019
    		 The travel system must, for Allowance For Transportation of Household Goods, provide the capability to capture the required following information:
    Weight limitation,
    temporary storage information, and
    non-temporary storage information.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _020
    		 The travel system must, for Allowance For Transportation of Household Goods, provide the capability to set, change, and apply limits on travel advances as:
    Authorized for: transportation and temporary storage of household goods as set forth in FTR 302-8, and
    Not authorized for: non-temporary storage of household goods as set forth in FTR 302-9.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _021
    		 The travel system must, for Allowance For Transportation of Household Goods, provide access to Schedules of Commuted Rates and Government Bill of Lading rates for moving and storage of household goods and allow comparison. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _022
    		 The travel system must, for Allowance for Transportation of Mobile Homes (Permanent Change of Station (PCS) and Temporary Change of Station (TCS) Transferee, New Appointee, and SES Last Move Home), provide for the reimbursement maximums or limitations applicable to regulatory provisions in effect on the employee's or new appointee's effective date of transfer or appointment and must also allow for entering appropriate data for various options of method of reimbursements, including daily itemization of actual expenses.
    Reimbursement consists of:
    - preparation costs,
    - over water and overland transportation
    Reimbursement cannot exceed
    - the maximum amount that would be allowable for transportation and
    - 90 days- temporary storage of household goods.    		 FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _023
    		 The travel system must, for Allowance for Transportation of Mobile Homes (PCS and TCS Transferee, New Appointee, and SES Last Move Home), provide the capability to set, change, and apply limits on travel advances set forth in FTR-302.7. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _024
    		 The travel system must, for Allowance for Transportation of Mobile Homes (PCS Transferee and Agency Option for TCS Transferee), provide for the reimbursement maximums or limitations applicable to regulatory provisions in effect on the employee's effective date of transfer and must also allow for entering appropriate data for various options of method of reimbursements including daily itemization of actual expenses. Reimbursement may be based on the fixed and actual methods, which may be reduced by the number of days of the house hunting. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _025
    		 The travel system must, for Allowance for Transportation of Mobile Homes (PCS Transferee and Agency Option for TCS Transferee), provide the capability to capture the following required information:
    Specific distance limitations applicable to eligibility for temporary quarters subsistence expenses
    Not to exceed 60 consecutive days ( may extend an additional 60 consecutive days for compelling reasons), and
    Not authorized for: New appointees.
    - Employees assigned under the GETA.
    - Employees returning from an overseas assignment for the purpose of separation.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _026
    		 The travel system must, for Allowance for Transportation of Mobile Homes (PCS Transferee and Agency Option for TCS Transferee), provide the capability to set, change, and apply limits on travel advances while occupying temporary quarters as set forth in FTR 302-5. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _027
    		 The travel system must, for Residence Transaction Expense Reimbursement (PCS Transferee only/Excludes Foreign PCS), provide for the reimbursement maximums or limitations applicable to regulatory provisions in effect on the employee's effective date of transfer. Maximum Reimbursement Limitations are:
    Sale of old home-Reimbursable expenses cannot exceed 10% of the actual sale price
    Purchase of new home-Reimbursable expenses cannot exceed 5% of the actual purchase price
    Settlement of an unexpired lease (Applicable laws/terms of lease, Sublease)
    Pro rata basis (a) if not fill title to the residence or (b) if employee sells or purchases land in excess of that which reasonably relates to the residence site.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _028
    		 The travel system must, for Residence Transaction Expense Reimbursement (PCS Transferee only/Excludes Foreign PCS), provide the capability to set, change, and apply limits on travel advances as not authorized for residence transaction expense reimbursement as set forth in FTR 302-6. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _029
    		 The travel system must, for Residence Transaction Expense Reimbursement (PCS Transferee only/Excludes Foreign PCS), provide the capability to capture the following information:
    Settlement date time limitation ( 2 years from date employee reports for duty at new official station, which may extend 1 year) and identification of employees,
    Persons not authorized for this reimbursement (new appointees, employees assigned under the GETA, and Foreign PCS employees.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Sustain Human Resources

    		•
    Temporary _Or _Permanent _Change _Of _Station _030
    		 The system must, for Allowance for Relocation Services (PCS Transferee only), provide for the reimbursement maximums or limitations applicable to regulatory provisions in effect on the employee's effect date of transfer. Substitute for relocation allowances authorized (e.g. household goods management services as a substitute for transportation of household goods). FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _031
    		 The system must, for Allowance for Miscellaneous Expense (PCS and TCS Transferee only), provide for the reimbursement maximums or limitations applicable to regulatory provisions in effect on the employee's effective date of transfer or appointment. Must also allow for entering appropriate data for various options of method of reimbursements, including daily itemization of actual expenses.
    Minimum Reimbursement
    - Without immediate family: Lesser of 1 week's basic compensation or $350
    - With immediate family: Lesser of 2 weeks' basic compensation or $700
    - No receipts
    Actual Reimbursement
    - Receipts required
    - Aggregate amount cannot exceed employee's basic pay for 1 week with-out an immediate family or 2 weeks with an immediate family
    - In no instance may actual reimbursement exceed the maximum rate of a grade GS-13.    		 FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _032
    		 The travel system must, for Allowance for Miscellaneous Expense (PCS and TCS Transferee only), provide the capability to set, change, and apply limits on travel advances as not authorized for miscellaneous expenses allowance as set forth in FTR-302-3. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _033
    		 The travel system must, for Allowance for Miscellaneous Expense (PCS and TCS Transferee only), provide the capability to capture the following information:
    Not authorized for employee's first assignment unless to an overseas location
    Not authorized for:
    - New appointees
    - Employees assigned under the GETA
    - Employees returning from overseas assignments for the purpose of separation.    		 FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Temporary _Or _Permanent _Change _Of _Station _034
    		 The travel system must, for Allowance for Property Management Services (TCS and Foreign PCS (until implementation of HR 930) Transferee), provide the capability to capture the following required information:
    Optional use by employee
    Authorized to transfer to foreign area/transferred back to a different non-foreign area
    Agency pays for services offered by a company, which assist the employees transferred to a non-foreign area from a foreign area in retaining and renting, rather than selling residence at Government expense
    - Up to a maximum of 24 months (2 years from effective date of transfer)
    - Agency may offset any expenses paid against subsequent reimbursement for sale of residence.
    Not authorized for:
    - New appointees
    - Employees assigned under the GETA
    - Employees transferring wholly within a non-foreign area.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Sustain Human Resources

    		•
    Temporary _Or _Permanent _Change _Of _Station _035
    		 The travel system must for Allowance for the Transportation of Privately Owned Vehicle (PCS and TCS Transferee and New Appointee), provide for the reimbursement maximums or limitations applicable to regulatory provisions in effect on the employee's or new appointee's effective date of transfer or appointment.
    Agency pays entire costs from point of origin to destination via:
    - Commercial means
    - Government means as space available.    		 FFMIA Mandatory HRM
  • Acquire Human Resources

  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _036
    		 The travel system must, for Allowance for Transportation of Privately Owned Vehicle (PCS and TCS Transferee and New Appointee), provide the capability to set, change, and apply limits on travel advances for transportation and emergency storage of employee's privately owned vehicle (POV) as set forth in FTR 302-10. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _037
    		 The travel system must, for Allowance for Transportation of Privately Owned Vehicle (PCS and TCS Transferee and New Appointee), provide the capability to capture the following restrictions:
    Outside U.S.
    - Transport one POV unless replacement authorized within any 4 year period of continuous service
    - Employee drives POV from authorized origin to deliver POV to port of embarkation or from port of debarkation to authorized destination; from port of embarkation back to authorized origin after delivering POV or from authorized destination to port of debarkation to pickup POV.
    -- Reimburse one-way mileage costs
    -- May not be reimbursed a per diem allowance for round-trip travel to and from a port involved
    Within Continental/Contiguous United States (CONUS). Transport any number of authorized POV's in accordance with FTR 302-10.
    Rental car not allowed at either duty station.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _038
    		 The travel system must, for Withholding Tax Allowances (PCS and TCS Transferee only), provide the capability to calculate in Year 1 a gross-up formula (compensate the employee for the initial tax, the tax on tax, etc.) for a Withholding Tax Allowance (WTA) payment amount to cover the employee's Federal or Puerto Rico withholding tax each time covered moving expense reimbursements are made, excluding other withholding tax obligations. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _039
    		 The travel system must, for Withholding Tax Allowance (PCS and TCS Transferee only), provide the capability of processing more than one WTA if reimbursement for moving expenses is received in more than 1 calendar year. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _040
    		 The travel system must, for Relocation Income Tax Allowance (PCS and TCS Transferee only), provide the capability to capture the following
    Limited expenses or allowances covered by Relocation Income Tax Allowance (RIT):
    - House hunting trip
    - enroute travel according to current IRS regulations
    - household goods shipment (including temporary storage over 30 days)
    - non-temporary storage expenses (before October 12, 1984)
    - mobile home/boat movement
    - temporary quarters
    - residence transactions (real estate) expense reimbursement
    - relocation services which constitute income to the employee
    - miscellaneous expenses allowance
    - property management services allowance
    Not authorized for:
    - new appointees,
    - employees assigned under the GETA, and
    - employees returning from overseas assignment for the purpose of separation.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Develop Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Separate or Terminate Human Resources

  • Sustain Human Resources

    		•
    Temporary _Or _Permanent _Change _Of _Station _041
    		 The travel system must, for Relocation Income Tax Allowance (PCS and TCS Transferee only), provide the capability to set, change, and apply limits on travel advances as not authorized for RIT allowance as set forth in FTR 302-11. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _042
    		 The travel system must, for Relocation Income Tax Allowance (PCS and TCS Transferee only), allow for processing RIT claims involving two or more States with the selection of applicable taxing situations (average, highest, sum of the applicable state / local marginal tax rate) to determine applicable single State /Local Marginal Tax Rate. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _043
    		 The travel system must, for Relocation Income Tax Allowance (PCS and TCS Transferee only), Provide the capability to calculate formulas for a Combined Marginal Tax Rate (CMTR), which includes a single rate for Federal or Puerto Rico Marginal Tax Rate, State's Marginal Tax Rate (applicable when States do not allow deduction of moving expenses), and Local Marginal Tax Rate. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _044
    		 The travel system must, for Relocation Income Tax Allowance (PCS and TCS Transferee only), provide the capability to calculate a CMTR formula for Year 1 and for Year 2. (Formula adjusts the State and local tax rates to compensate for their deductibility from income for Federal or Puerto Rico tax purposes). FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _045
    		 The travel system must, for Relocation Income Tax Allowance (PCS and TCS Transferee only), provide the capability to calculate State gross-up formulas to be used when States do not allow deduction of moving expenses. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _046
    		 The travel system must, for Relocation Income Tax Allowance (PCS and TCS Transferee only), allow for entering appropriate data for income level and filing status. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Sustain Human Resources

    		•
    Temporary _Or _Permanent _Change _Of _Station _047
    		 The travel system must, for Home sale Program/ Home marketing incentive payments (PCS Transferee only), provide the capability to calculate maximums or limitations applicable to the following incentive:
    Agency pays transferred employee home marketing incentive for finding a bona fide buyer for employee's residence, which may not exceed the lesser of:
    a. Five percent (5%) of the price the relocation services company paid the employee for residence, OR
    b. Actual savings the agency realized from the reduced fee/expenses it paid to the relocation services company.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _048
    		 The travel system must, for Home sale Program/ Home marketing incentive payments (PCS Transferee only), provide the capability to capture the following required information:
    Employee use relocation services companies under contract with the Government.    		 FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _049
    		 The travel system must provide for the capability to display defined messages to the traveler and/or travel administrator regarding statements, justifications, and certifications. Warning messages or guidelines should include at least some identification as to where the traveler should go for additional information. (e.g., If another level for find certification or approval is required, or if receipts or additional documents are required for certain activities, the system should provide such a message when the order is prepared. In addition, when the voucher segment of the system is activated, the requirement should appear again so that all necessary documentation is available for voucher audit). FFMIA Mandatory HRM
  • Manage Travel

    		•
    Temporary _Or _Permanent _Change _Of _Station _051
    		 The travel system must provide for liquidating travel advances from more than one entitlement if submitted on one voucher. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Temporary _Or _Permanent _Change _Of _Station _052
    		 The travel system must provide the capability to calculate maximums or limitations available for the allowances provided in the summary chart on JFMIP-SR-99-9, page 22. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Temporary _Or _Permanent _Change _Of _Station _053
    		 The travel system must, for Relocation Income Tax Allowance (PCS and TCS Transferee only), provide the capability to calculate in Year 2 a gross-up formula for a RIT Allowance payment amount to cover the additional tax liability not covered by the WTA paid in Year 1 on prior PCS settlement vouchers. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Temporary _Or _Permanent _Change _Of _Station _054
    		 The travel system must, for Withholding Tax Allowances (PCS and TCS Transferee only), provide for system generated notices for outstanding WTA's when information has not been submitted within a given time period as established by the agency. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Time _And _Attendance _Processing _001
    		 The T&A system must collect actual hours or days worked, and other pay related data, e.g., piecework, fee basis units/ dollars, and differentials for each employee. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _002
    		 The T&A system collect work and leave hours based upon an established tour of duty, including alternative work schedule/flextime hour's information. This requires pre-approved or positive acknowledgement from the approving official that the employee worked the established tour and that time and attencance data is approved. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _003
    		 The T&A system must support the collection of labor distribution hours based on the classification code structure defined in the JFMIP Core Requirements document. FFMIA Mandatory HRM
  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _004
    		 The T&A system must provide capabilities for the collection of time and attendance data on a pay period basis, e.g., daily, weekly, biweekly, semi-monthly, and/or monthly basis. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _005
    		 The T&A system must calculate and adjust weekly, biweekly, per pay period, hours based on Fair Labor Standards Act (FLSA), Title 5, and other statutory and regulatory requirements. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _006
    		 The T&A system must accept time and attendance data through various processing modes e.g., automated time entry or internet. FFMIA Mandatory HRM
  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _007
    		 The T&A system must support the correction of current and prior pay periods time and attendance records. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _008
    		 The T&A system must collect data on employees who work temporarily in other or multiple pay classifications. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _009
    		 The T&A system must be able to capture data in days, fractions of hours, or other units of measure as required. FFMIA Mandatory HRM
  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _010
    		 The T&A system must generate reports to monitor T&A data. FFMIA Mandatory HRM
  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _011
    		 The T&A system must be able to receive electronic or other appropriately documented, approvals from authorized approving officials. The T&A system must be able to release data for further system processing. FFMIA Mandatory HRM
  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _012
    		 The T&A system must determine premium pay entitlements based on schedule tour; actual hours worked and leave data. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _013
    		 The system must accumulate labor and cost information for use in budgeting and controlling costs; performance measurement; determining fees and prices for services; assessing programs; and management decision making. Labor costs are an integral part of deermining the cost of doing business. FFMIA Mandatory FM
    HRM
  • Manage Execution Fund Account

  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _014
    		 The system must accumulate work units by cost object (e.g., organization and activity), and responsibility center and be provided to other systems performing cost accounting functions. FFMIA Mandatory FM
    HRM
  • Perform Cost Analysis

  • Record Time and Attendance

    		•
    Time _And _Attendance _Processing _015
    		 To support time and attendance processing, the T&A system must edit T&A data at the earliest time to ensure that the data are complete, accurate, and in accordance with legal requirements. FFMIA Mandatory HRM
  • Record Time and Attendance

    		•
    Transaction _Audit _Trails _001
    		 The system must generate an audit trail of transactions recorded as a document moves from its source through all document statuses. The initial source may be documents that were entered online, system-generated, interfaced from other systems or modules, or converted during implementations or software upgrades. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _002
    		 The system must deliver the capability to restore archived data based on agency-defined criteria such as date, accounting period, or vendor/customer. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _003
    		 The system must deliver a document archiving capability. Include the ability to define, establish, and maintain archival criteria, such as date, accounting period, closed items, and vendors/customers inactive for a specific time period. Archiving of closed or completed detail transactions must not affect related general ledger account balances. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _004
    		 The system must re-open a closed document to allow further processing against it, without requiring a new or amended document number. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _005
    		 The system must support data archiving and record retention in accordance with rules published by the National Archives and Records Administration (NARA), GAO, and National Institute of Standards and Technology (NIST). FFMIA Mandatory FM
    RPILM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Maintain Asset Information

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _006
    		 To support the Audit Trails process, the Core financial system must provide automated functionality to capture all document change events (additions, modifications and cancellations), including the date/time and User ID. FFMIA Mandatory FM
    MSSM
    RPILM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Maintain Asset Information

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _007
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to suspend documents that fail transaction processing edits, funds control edits, or tolerance checks. FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _008
    		 The system must record that the numbers, types, and dollar amounts of transactions are processed timely and entered accurately into the finance and accounting systems. DFMIR Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _009
    		 The system must ensure that specific edits are applied by type of transaction in each finance or accounting system. Those transactions failing to pass edits, and/or otherwise not entered, shall be controlled and assigned for research and correction and, to the degree feasible, are temporarily, recorded in suspense accounts in the accounting system. DFMIR Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _010
    		 Major sources of data provided to the accounting and reporting systems must be documented and a copy of the documentation provided to the customer for their information and appropriate action, if required. DFMIR Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _011
    		 To support the General Ledger Analysis and Reconciliation process, the Core financial system must generate the Daily General Ledger (GL) and Subsidiary Ledger Exception Report. Result is a list of GL control accounts by internal fund code whose balances differ from the subsidiary ledgers. Report lines include the GL control account balance, the balance of the open documents in the subsidiary ledger, and the difference. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _012
    		 The system must deliver a capability to import and process standard transactions generated by other systems. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _013
    		 DFAS shall ensure that a complete and documented audit trail is maintained to support the reports it prepares. Supporting documents or images of the supporting documents should be retained by the organization that translates the information into an electronic mode. Internal controls shall be in place to ensure that the transactions are:
    1. edited for accuracy and completeness.
    2. controlled from unauthorized access and use.
    3. identified, tracked, and controlled to ensure that the numbers, types, and dollar amounts are complete.
    4. authorized and approved by duly designated officials.    		 DFMIR Mandatory FM
  • Manage Financial Management Policy

    		•
    Transaction _Audit _Trails _014
    		 An automated Defense Finance and Accounting Service (DFAS) system must ensure that all transactions received from customers, as well as generated by DFAS, with an effective date of the current reporting period are included in the data reported for that reporting period. DFMIR Mandatory FM
  • Manage Execution with Treasury

  • Perform Cost Analysis

  • Post to General Ledger

    		•
    Transaction _Audit _Trails _015
    		 To support the Document and Transaction Control process, the Core financial system must validate that duplicate documents are not recorded, e.g., by editing document numbers or storing additional information that make the document number unique (as in date stamp on a utility bill). FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _016
    		 To support the Document and Transaction Control process, the Core financial system must notify the user when online documents fail funds control edits, transaction processing edits, or tolerance checks. Provide the notification on the document entry screen, and include the nature of each error and the validation level (rejection, warning or information only). Retain errors with the document until they have been resolved. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _017
    		 To support the Document and Transaction Control process, the Core financial system must validate transaction accounting classification elements. Prevent the recording of transactions with missing, invalid or inactive classification elements or values. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _019
    		 To support the General Ledger Analysis and Reconciliation process, the Core financial system must generate the GL Supporting Documents Report as of the current system date. Parameters include a GL control account and Treasury Account Symbol (TAS) or internal fund code. Result is the GL account balance, and a list of the open documents and balances supporting the GL account balance. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _020
    		 To support the Financial Reporting process, the Core financial system must provide automated functionality to validate Federal Agencies' Centralized Trial-Balance System (FACTS) I and FACTS II data prior to submission of the FACTS I and FACTS II Adjusted FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _021
    		 To support the Document and Transaction Control process, the Core financial system must validate transaction-associated FACTS attributes. Prevent the recording of transactions with missing, invalid or inactive FACTS attributes. FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _022
    		 To support the Audit Trails process, the Core financial system must provide automated functionality to capture the following additional information on converted documents:
    Legacy system identifier
    Legacy system document number.    		 FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _023
    		 The system must deliver the capability to suspend erroneous API transactions. Suspense processing must include the ability to perform the following functions:
    • Report suspended transactions
    • Retrieve, view, correct and process, or cancel suspended transactions
    • Automatically re-process transactions
    • Report re-processed transactions.    		 FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _024
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to define over tolerances for all obligations or by obligation type. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _025
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to define the valid values for the following acquisition information:
    North American Industry Classification System (NAICS) business codes
    Standard Industrial Classification (SIC) codes
    Product and service codes
    Free On Board (FOB) shipping points
    Ship to locations (destination codes).    		 FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _026
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to capture the following document line item information on spending documents:
    • Quantity
    • Unit of measure
    • Unit Price
    • Extended Price
    • Description
    • Product service codes
    • FOB shipping points
    • Ship to locations (destination codes).    		 FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _027
    		 To add value to the Document and Transaction Control process, the Core financial system should provide automated functionality to define tolerances by percentage, dollar amount or quantity for final payments that are less than the referenced obligation document line amounts, and use them to control erroneous de-obligations of the funds. FFMIA Value Added FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _028
    		 To support the Audit Trails process, the Core financial system must provide automated functionality to query document additions, modifications and cancellations. Parameters include:
    • User ID
    • Document number
    • Document type
    • Change type (add, modify, cancel)
    • Transaction date range
    • Accounting period.
    Results include all parameter values, document numbers, date and time stamps.    		 FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _029
    		 To meet Interoperability requirements, the Core system must deliver data record layouts for all standard transactions that can be accepted by the application's API facility. Transactions must include sufficient data to enable complete validation and processing by the receiving system. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _030
    		 To meet Interoperability requirements, the Core system must generate API transaction edit error records using a data layout defined by the vendor (i.e., provide two-way interface support). FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _031
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to capture a unique system-generated or agency-assigned document number for each document and document modification. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _032
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to capture a unique system-generated number to identify each general ledger transaction. Associate one or more general ledger transactions with a document and document modifications. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _033
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to associate referenced documents in the processing chain, such as when an obligation document references one or more prior commitment documents. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _034
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to capture a reimbursable agreement number and one other agency-assigned source document number in separate fields on all spending documents. The agency-assigned source document number may be a purchase requisition number, contract number and associated delivery /task order number, purchase order number, blanket purchase agreement number and associated call number, grant number, travel order number, etc. FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _035
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to define document numbering as system-generated or agency-assigned by document type. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _036
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to capture the source system and the source system document number of each interfaced document. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _037
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to capture goods delivery and service performance period start and end dates on documents where the period of performance is a validation for future processing, e.g.,
    • Contracts
    • Blanket purchase agreements
    • Reimbursable agreements
    • Travel orders
    • Grants.    		 FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _038
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to capture the following data elements when establishing reimbursable agreements:
    • Reimbursable agreement number
    • Reimbursable agreement amount
    • Billing limit
    • Billing terms
    • Accounting classification information
    • Source (federal, other non-federal entities, or public).    		 FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _039
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to prevent the recording of erroneous transactions by rejecting documents that fail transaction processing edits. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _040
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to allow users to hold documents for completion or processing at a later date. Segregate held from suspended documents FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _041
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to process suspended documents when external referenced data that caused the system to suspend processing of a document is corrected, such as when funds become available or the Central Contractor Registration (CCR) vendor status changes from expired to active. FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _042
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to allow users to cancel (permanently close) posted documents. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _043
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to allow users to delete held or suspended documents. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _044
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to validate that valid values for the following acquisition information are captured on spending documents:
    • NAICS business codes
    • SIC codes
    • Product service codes
    • FOB shipping points
    • Ship to locations (destination codes).    		 FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _045
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to validate that the sum of all document line items is equal to the document total. FFMIA Mandatory FM
    MSSM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _046
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to derive the default accounting period from the transaction date. Prevent user override. FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _047
    		 To support the Document and Transaction Control process, the Core financial system must provide automated functionality to record subsequent activity against a document with the transaction date of that activity (e.g., the payment voucher), not the transaction date of the original document (e.g., the referenced obligation). FFMIA Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _048
    		 To add value to the Document and Transaction Control process, the Core financial system should provide automated functionality to define under tolerances for all obligations or by obligation type. FFMIA Value Added FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _049
    		 The number, type, and dollar amount of transactions transmitted by the customer, must be received and tracked by the system to ensure they are properly processed and recorded. DFMIR Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _050
    		 3. Transactions that have occurred during a reporting period are uniquely identified with the reporting period and transmitted to DFAS in adequate time for processing to meet the reporting schedule due dates. The last day of the reporting period and the final due date for transactions may be established for a date(s) other than the last day of each month, quarter, or fiscal year when agreed upon between DFAS and the DoD Component, and approved by OUSD(C). DFMIR Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _052
    		 DFAS shall maintain or create controls to ensure that all transactions generated are edited to assure accuracy, e.g., that the transaction is identified correctly in terms of the type of transaction, reported quantity(ies), and dollar amount(s). DFMIR Mandatory FM
  • Define Cost Performance Model

  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Transaction _Audit _Trails _053
    		 DFAS shall maintain or create controls to ensure that specific edits are applied by type of transaction in each finance or accounting system. Transactions that fail to pass edits shall be assigned for research and correction by DFAS and/or the DoD Component. Every effort should be made to resolve any discrepancies prior to the end of the reporting period. Examples of input transactions that may require research by the DoD Component include, but are not limited to:
    a. personnel transactions inputting data to the payroll system that exclude data essential to pay employees.
    b. obligation transactions as a result of contracts or purchase orders that exclude data essential for recording the transactions in accounting or payment systems.
    c. receipt and acceptance transactions that exclude data essential for recording the transactions in accounting or payment systems.
    d. disbursements that do not match obligations or receipts because of missing program data.    		 DFMIR Mandatory FM
  • Define Cost Performance Model

  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Transaction _Audit _Trails _055
    		 If the Government issues an advance in the form of currency, traveler's checks, or EFT under exceptional procedures, the travel system advance function must provide for entry, processing, approval, and the payment and liquidation of government funds and for the tracking, aging, and control of the travel advance function. DFMIR Mandatory FM
  • Execute Apportionment and Allocate Funds

  • Execute Continuing Resolution

  • Execute Rescission, Cancellation and Deferrals

  • Manage Baseline for Reprogramming

  • Manage Collections

  • Manage Disbursements

  • Manage Execution Fund Account

  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Report of Programs

  • Manage Returned Payments

  • Perform Budgeting

  • Perform Executive Level Planning

  • Perform Financial Reporting

  • Perform Programming

  • Perform Reprogramming and Transfers

  • Post to General Ledger

  • Support Congressional Budget Review

  • Track Congressional Actions

    		•
    Transaction _Audit _Trails _056
    		 An automated Defense Finance and Accounting Service (DFAS) system shall ensure that the ending balances for one reporting period will be perpetuated as the beginning balances for the subsequent reporting period and shall be carried forward without change. DFMIR Mandatory FM
  • Define Cost Performance Model

  • Perform Cost Analysis

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Transaction _Audit _Trails _057
    		 An automated Defense Finance and Accounting Service (DFAS) system shall ensure that the preparation of all financial reports is consistent from one reporting period to another reporting period and the same financial information is used as the source for different reports whenever the same information is reported. DFMIR Mandatory FM
  • Define Cost Performance Model

  • Perform Cost Analysis

  • Perform Financial Reporting

  • Populate Cost Performance Model

  • Post to General Ledger

    		•
    Transaction _Audit _Trails _058
    		 An automated Defense Finance and Accounting Service (DFAS) system shall maintain or create controls to ensure that all transactions are processed correctly. These controls should include tools to identify and track numbers, types, and dollar amounts of the transactions received and generated by DFAS. DFMIR Mandatory FM
  • Define Cost Performance Model

  • Post to General Ledger

    		•
    Travel _Advances _001
    		 If the Government issues an advance in the form of currency, traveler's checks, or EFT under exceptional procedures, the travel system advance function must provide for entry, processing, approval, and the payment and liquidation of government funds. This function must provide for the tracking, aging, and control of the travel advance function. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Manage Travel

    		•
    Travel _Advances _002
    		 The travel system advance function must be able to set, change, and apply established limits on travel advances. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Advances _003
    		 The travel system advance function must provide data for automatic aging outstanding travel advances based on the end of trip date and generate follow-up notices to the travelers and administrative staff concerning delinquent advances effecting payroll offsets or other means of collection. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Advances _004
    		 The travel system advance function should be able to process travel advances paid by currency, travelers checks, electronic funds transfer (EFT), or by an Automated Teller Machine (ATM) withdrawal using an agency travel card. The use of a Government contractor-issued charge card is the preferred method of payment. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Manage Travel

    		•
    Travel _Advances _005
    		 The travel system advance function must provide for limiting the allowed advance based upon transportation method (Government Transportation Request (GTR) vs. non-GTR), subsistence rates, miscellaneous expenses, and traveler possession of or eligibility for a charge card. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Advances _006
    		 The travel system advance function must provide for reporting to the Internal Revenue Service (IRS) delinquent travel advances as taxable income to the traveler. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Advances _007
    		 If the Government issues an advance in the form of currency, traveler's checks, or EFT under exceptional procedures, the travel system advance function must provide for entry, processing, approval, and the payment and liquidation of government funds and for the tracking, aging, and control of the travel advance function. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Manage Travel

    		•
    Travel _Advances _008
    		 The travel system advance function must allow travel advance information to be accessible in travel voucher preparation. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Authorization _001
    		 The travel system authorization function must allow for processing various types of travel authorizations including unlimited open, limited open, and trip-by-trip. FFMIA Mandatory FM
    HRM
  • Manage Execution Fund Account

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Authorization _002
    		 The travel system authorization function must provide for determining whether the traveler is a holder of a government-issued charge card. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Authorization _003
    		 The travel system authorization function must provide the capability to create travel authorizations and provide funds availability when appropriate (e.g., specific trip authorization). FFMIA Mandatory FM
    HRM
  • Manage Execution Fund Account

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Authorization _004
    		 The travel system authorization function must record detailed itinerary information. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Authorization _005
    		 The travel system authorization function must calculate authorized per diem (including for non-work days, interrupted travel and reduced per diem rates) and meals, and incidental expenses (M&IE) based on the temporary duty (TDY) location. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Authorization _006
    		 The travel system authorization function must allow for special routing and approval levels for certain classes/conditions of travel as required by FTR 301-2. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Authorization _007
    		 The travel system authorization function must provide the capability to process travel authorizations with split fiscal year funding and with multiple funding. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Authorization _008
    		 The travel system authorization function must allow correction, amendment, and cancellation of the travel authorization with appropriate reviewing and approving controls and allow for notification to the traveler and accounting office. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Authorization _009
    		 The travel system authorization function should provide for entry for retention of the traveler's profile (e.g., name, mailing address, internal number, e-mail address, bank account, Social Security Number (SSN), payment address, permanent duty station, organization, position title, office phone, tickets, and seating preferences, etc.) for subsequent travel actions. FFMIA Value Added HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Sustain Human Resources

    		•
    Travel _Authorization _010
    		 The travel system should provide for the electronic routing of travel documents to reviewing and approving officials. FFMIA Value Added HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Authorization _011
    		 The travel system should provide the ability to address foreign currency conversions and fluctuations. FFMIA Value Added HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Authorization _012
    		 The travel system should provide the ability to electronically route approved documents based on agency defined criteria. FFMIA Value Added HRM
  • Manage Travel

    		•
    Travel _Authorization _013
    		 The travel system should provide for on-line search capability based on user-defined parameters. FFMIA Value Added HRM
  • Manage Travel

    		•
    Travel _Authorization _014
    		 The travel system should provide the capability to allow a user to drill down from summary data to detail data. FFMIA Value Added HRM
  • Manage Travel

    		•
    Travel _Authorization _015
    		 The travel system should provide for a tracking system that will allow employees to determine the status of any travel document at any time. FFMIA Value Added HRM
  • Manage Travel

    		•
    Travel _Authorization _016
    		 The travel system should provide the capability to insert free form text or comments. FFMIA Value Added HRM
  • Manage Travel

    		•
    Travel _Authorization _017
    		 The travel system authorization function should provide for an automated interface of accounting codes and funds availability with the Core Financial System. FFMIA Value Added FM
    HRM
  • Manage Execution Fund Account

  • Manage Financial Management Policy

  • Manage Travel

    		•
    Travel _Authorization _018
    		 The travel system authorization function should allow for processing an annual unlimited open travel authorization without recording an estimated obligation amount for each trip prior to travel. FFMIA Value Added FM
    HRM
  • Manage Execution Fund Account

  • Manage Travel

  • Post to General Ledger

    		•
    Travel _Authorization _019
    		 The travel system authorization function should support the use of voice recognition in reservation system. FFMIA Value Added HRM
  • Manage Travel

    		•
    Travel _Authorization _021
    		 The travel authorization system must allow for the option of specific authorization or prior approved travel arrangements, as required by the FTR 301-2 FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Authorization _022
    		 The travel authorization system must provide the capability to interface with the agency's Travel Management Center (TMC) or appropriate Commercial Reservation System (CRS), effective January 1, 2001. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Authorization _023
    		 The travel system authorization function must provide the capability to display defined messages to the user regarding certification statements, Privacy Act Statement, standard clauses for required receipts, supporting documentation requirements, etc., and justification statements for use of special travel arrangements. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Authorization _024
    		 The travel system authorization function must provide for determining whether the traveler is a holder of a government-issued charge card. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Authorization _025
    		 The travel authorization system should provide the capability to create travel authorizations and provide funds availability when appropriate. FFMIA Value Added FM
    HRM
  • Manage Execution Fund Account

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Authorization _026
    		 Permit a traveler to combine official travel with leave or personal travel. However, contract fare travel must not be used for personal travel (APP P, Part II, item 12). The official portion is to be arranged through the Commercial Travel Office (CTO). Transportation reimbursement is authorized for the cost of official round trip travel between duty stations only. The traveler may make other travel plans and pay the excess above the official cost; no excess costs for travel or M&IE are paid by the GOV'T. A member is not authorized per diem on any day leave is charged. FFMIA Mandatory FM
    HRM
  • Manage Financial Management Policy

  • Manage Liabilities

  • Manage Travel

    		•
    Travel _Authorization _027
    		 The travel order MUST include the cost difference shown in items 13 and 14, and the information in items 16 and 17, of APP H, Part II, Section A (Other than Economy-/Coach-class Travel Reporting Data Elements and Procedures). Example: "Business (or First) -class accommodations have been justified and authorized/approved based on JFTR, par. U3125-B4a. The cost difference between the business-class fare and the least expensive unrestricted economy/coach-class airfare is $765. LtGen. Aaaaa Bbbbb, HQ USA/XXXX, authorized/approved this use of other than economy-/coach class accommodations. Full documentation of the authorization/approval for use of these other than economy-/coach-class accommodations is on file in the office of the other than economy/coach class AO. FFMIA Mandatory FM
    HRM
  • Manage Travel

    		•
    Travel _Authorization _028
    		 A statement must be on each travel order indicating whether transportation tickets ordinarily are purchased using a Government Travel Charge Card (GTCC) centrally billed account (CBA) or an individually billed account (IBA). This statement alerts voucher examiners when a transportation cost shows up as a reimbursable expense, and assists in preventing duplicate payments. FFMIA Mandatory FM
    HRM
  • Manage Liabilities

  • Manage Receivables

  • Manage Travel

    		•
    Travel _Authorization _030
    		 A blanket/repeat temporary duty (TDY) order must never authorize other than economy/coach class travel. If travel in other than economy/coach class accommodations becomes necessary for one or more specific trips, an order amendment, containing the necessary separate required statements for each such trip, must be issued. FFMIA Mandatory FM
    HRM
  • Manage Travel

    		•
    Travel _Authorization _031
    		 If privately owned conveyance (POC) use is to the GOV'T's advantage, for a member who travels partly by POC and partly by common carrier for a leg of a journey, travel time is computed IAW par. U3005-C for the distance traveled by POC, to which is added the actual travel time using commercial transportation. The total allowable time cannot exceed that authorized in par. U3005-C for POC travel for the ordered travel official distance. FFMIA Mandatory FM
    HRM
  • Manage Liabilities

  • Manage Travel

    		•
    Travel _Authorization _032
    		 If privately owned conveyance (POC) use is not to the GOV'T's advantage, for a member who travels partly by POC and partly by common carrier for a leg of a journey, travel time is computed IAW par. U3005-C for the distance traveled by POC, to which is added the actual travel time using commercial transportation. The total time cannot exceed that authorized in par. U3005-A for commercial transportation for the ordered travel official distance. FFMIA Mandatory FM
    HRM
  • Manage Liabilities

  • Manage Travel

    		•
    Travel _Authorization _033
    		 A command must not permit a Commercial Travel Office (CTO) to issue travelers other than economy/coach class tickets without prior proper authorization. FFMIA Mandatory FM
    HRM
  • Manage Travel

    		•
    Travel _Authorization _048
    		 The travel system authorization function should provide the ability to obligate travel funds based on estimated costs and liquidate on actual costs at the point of individual trip approval. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Authorization _049
    		 The travel system must provide for the approval, or disapproval by a designated individual of the approval office at central and/or remote locations. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _General _Requirements _001
    		 The travel system must incorporate the preparation and approval of travel and transportation authorizing documents, including fund certification; preparation and authorization of emergency travel advances; and computation, preparation, and approval of travel vouchers. FFMIA Mandatory FM
    HRM
  • Manage Execution Fund Account

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _General _Requirements _002
    		 The travel system must record travel expenses, as they are incurred, in order of precedence (authorization must precede a voucher). FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _General _Requirements _003
    		 The travel system must document travel information so that it is easily and readily available for analysis, decision support, operational control management, and external regulatory reports. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _General _Requirements _005
    		 The travel system should provide, effective January 1, 2001, for interfacing with a Travel Management System (TMS), arranging tickets and transportation and processing of claims from vendors related to the travel and transportation documents. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _General _Requirements _006
    		 The travel system should provide an interface to an electronic routing or mail system. FFMIA Value Added HRM
  • Manage Travel

    		•
    Travel _General _Requirements _007
    		 The travel system should provide the capability to support electronic interface with the credit card company. FFMIA Value Added HRM
  • Manage Travel

    		•
    Travel _General _Requirements _008
    		 The travel voucher system should provide for automated point of entry input and be easy to use with adequate direction and prompts to lead the user through the program and collect the necessary information to prepare the voucher. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _General _Requirements _009
    		 The travel system must provide appropriate levels of security to protect the integrity of the travel process and the content of the system. Risk assessments should measure whether the benefits gained outweigh the costs necessary to protect the system. FFMIA Mandatory HRM
  • Manage Travel

  • Sustain Human Resources

    		•
    Travel _General _Requirements _010
    		 The travel system must provide the capability to capture required standard data elements contained in the Federal Travel Regulation (FTR). Provide flexibility to accommodate additional data elements necessary to meet agency needs. FFMIA Mandatory HRM
  • Manage Travel

  • Sustain Human Resources

    		•
    Travel _General _Requirements _011
    		 The travel system must provide for fault-free performance of any data with dates prior to, through, and beyond January 1, 2000. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _General _Requirements _012
    		 The travel system must provide for the use of mandated Federal travel charge cards. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _General _Requirements _013
    		 The travel system must provide by October 21, 2003, for appropriate electronic authentication technologies to verify the identity of the sender and the integrity of electronic content that satisfies OMB's implementation requirements of the Government Paperwork Elimination Act (GPEA), Public Law 105-277. FFMIA Mandatory HRM
  • Manage Travel

  • Sustain Human Resources

    		•
    Travel _General _Requirements _014
    		 The travel system must maintain and send a record of expenses for same day trip of more than 12 hours but less than 24 hours with no lodging to the payroll system to be included in the employee's Form W-2, Wage and Tax Statement. In addition, the system must report and send the employer's matching tax amounts. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _General _Requirements _015
    		 The travel system must provide the capability to maintain the order of precedence for executing each travel step (i.e., authorization must precede a voucher, etc.). FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _General _Requirements _016
    		 The travel system must provide override capability to change the order of precedence of the processing steps to handle unusual travel demands. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _General _Requirements _017
    		 The travel system must maintain an adequate separation of duties. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _General _Requirements _019
    		 The travel system must provide controls to prevent the creation of duplicate travel documents. FFMIA Mandatory FM
  • Manage Supply Chain Entitlement

  • Manage Travel

    		•
    Travel _General _Requirements _020
    		 The travel system must provide for an audit trail on historical data that identifies input, correction, amendment, cancellation and approval. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Travel _General _Requirements _021
    		 The travel system must provide for coding and processing features that will link all phases of travel together (i.e., travel authorization, travel approval, etc.). FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Travel _General _Requirements _022
    		 The travel system must provide for verification that authorization exists and that funds are available. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Travel _General _Requirements _023
    		 The travel system must provide the ability to cite multiple funding sources and the ability to designate travel costs by funding source (e.g., dollar amount, percentage allocation). FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Travel _General _Requirements _024
    		 The travel system should provide the capability to allow automatic de-obligation on prior year blanket obligations. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Travel _General _Requirements _025
    		 The travel system should provide the capability to download travel information from the agency's Travel Management System. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Travel _Interface _Requirements _001
    		 The travel system must provide travel activity transactions to the Core Financial System by generating accounting transactions as needed. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Post to General Ledger

    		•
    Travel _Interface _Requirements _002
    		 The travel system must provide travel activity transactions to the Core Financial System by updating funds control. FFMIA Mandatory FM
    HRM
  • Manage Execution Fund Account

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Interface _Requirements _003
    		 The travel system must provide travel activity transactions to the Core Financial System by updating the standard general ledger. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Post to General Ledger

    		•
    Travel _Interface _Requirements _004
    		 The travel system must provide travel activity transactions to the Core Financial System by generating disbursement actions by electronic funds transfer (EFT). FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Post to General Ledger

    		•
    Travel _Interface _Requirements _005
    		 The travel system must provide a standard record format for interface of transactions from the travel system to the core financial systems. FFMIA Mandatory FM
    HRM
  • Manage Financial Management Policy

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Interface _Requirements _006
    		 The travel system must provide for recording sufficient airline ticket information that is essential to the airline ticket payment process so that the accounting office may review the information, verify the amount cited on the airline bill, and determine if a refund is due or reconcile other ticketing differences so that correct payment is made. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Interface _Requirements _007
    		 The travel system should provide for on-line funds validation. FFMIA Value Added FM
    HRM
  • Manage Execution Fund Account

  • Manage Travel

    		•
    Travel _Interface _Requirements _008
    		 The travel system should provide the capability to support electronic interface with relocation contractors. FFMIA Value Added HRM
  • Manage Travel

    		•
    Travel _Interface _Requirements _009
    		 The travel system must provide travel activity transactions to the core financial system by updating subsidiary systems/ modules. FFMIA Mandatory FM
    HRM
  • Manage Travel

  • Post to General Ledger

    		•
    Travel _Interface _Requirements _010
    		 The travel system must provide interfaces with the accounts receivable module for salary offsets. Access to claims shall be controlled as determined by each agency. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Manage Travel

    		•
    Travel _Reporting _001
    		 The travel system reporting function must provide the capability to download data to spreadsheets or other analytical tools. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Reporting _002
    		 The travel system reporting function must provide travel data to GSA for oversight in accordance with FTR 300-70, Agency Reporting Requirements. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Reporting _003
    		 The travel system reporting function should provide the capability to electronically transmit reports. FFMIA Value Added HRM
  • Manage Travel

    		•
    Travel _Reporting _004
    		 The travel system reporting function must maintain data for use in future time frames. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Travel _Reporting _005
    		 The travel system reporting function must provide the capability to run on-demand analysis reports. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Travel _System _Administration _001
    		 For centralized control and system administration, the travel system must provide for flexible operational capability to allow for daily, weekly, biweekly, monthly, quarterly, and annual processing requirements. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _002
    		 For centralized control and system administration, the travel system must provide the capability for backup and recovery of transactions. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _003
    		 The travel system must maintain data for use in future time frames. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _004
    		 The travel system must maintain standard data elements contained in the Federal Travel Regulation (FTR), Chapter 301, Appendix C, to generate standard and ad hoc reports. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _005
    		 The travel system must allow for the reformatting of reports to present different sorts of the information, the presentation of only specific information in the format selected, the summarization of data, and the modification of report formats to tailor the reports to the specific requirements of the agency. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _006
    		 For centralized control and system administration, the travel system must provide the capability to establish and maintain the following tables that include, at a minimum:
    User Administration: Traveler Profile
    Trip purpose
    Operational expense
    Locality/M&IE allowances
    Locality/lodging rate (per diem)
    Travelers Government Charge Card
    Air costs/destination
    Rental car rate/type
    POV mileage rate/mileage
    Approving Officials:
    - Organization/Funding
    - Delegated Authority.    		 FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Sustain Human Resources

    		•
    Travel _System _Administration _007
    		 For centralized control and system administration, the travel system must provide for administering required access controls and security. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _009
    		 For centralized control and system administration, the travel system must provide the capability to maintain rules incorporated in the travel system. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _010
    		 For centralized control and system administration, the travel system must provide for maintaining defined messages to the user regarding general system information (including Privacy Act Statement), announcements, etc. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _011
    		 For centralized control and system administration, the travel system must provide for maintaining routing lists. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _012
    		 For centralized control and system administration, the travel system must provide for supporting the remote user. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _013
    		 For centralized control and system administration, the travel system must provide for establishing capability to use electronic signatures. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _015
    		 For centralized control and system administration, the travel system must provide for gathering and analyzing usage statistics. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _016
    		 For centralized control and system administration, the travel system must provide for retaining system records in accordance with agency regulations and preventing the purging of historical records prior to the proper period as authorized for disposal by the National Archives and Records Administration (NARA). FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _System _Administration _018
    		 For centralized control and system administration, the travel system should provide for automated maintenance of per diem rates from a central source. FFMIA Mandatory FM
  • Manage Disbursements

  • Manage Execution Fund Account

    		•
    Travel _Vouchers _001
    		 The travel system must provide for input by both travelers and designated officials at central and/or remote locations. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Vouchers _002
    		 The travel system must provide the capability to display defined messages to the user regarding required receipts for lodgings and authorized expenses incurred costing $75 or more, surrendering unused, partially used, or downgraded/exchanged tickets, refunds, certificates, etc., supporting documentation requirements; justification and certification statements. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _003
    		 The travel system must process partial/interim vouchers against a travel authorization to expedite liquidation related to travel obligations. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _004
    		 The travel system must provide the capability to calculate authorized mileage allowances and per diem amounts (including for non-work days, interrupted travel and reduced per diem rates) based on TDY location and other related information. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _005
    		 The travel system must provide the capability to draw upon the information reflected on the travel authorization and/or government cash advance provided to the traveler; the system should prepare the voucher/claim as required consistent with authorizing type, including unlimited open, limited open, and trip-by-trip. The system should access the appropriate per diem and mileage allowances. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _006
    		 The travel system must process amended vouchers with appropriate reviewing and approving controls and provide the capability to update related systems/modules. FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Vouchers _007
    		 The travel system must provide the traveler with the capability to create and modify travel vouchers before final approval. The voucher then would be transferred to the approving official. The approving official would either deny and remand it to the traveler or approve it and forward it for payment. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _008
    		 The travel system must have a tracking system that will allow travelers payment offices, etc., to determine the status of any voucher/claim. FFMIA Mandatory FM
    HRM
  • Manage Receivables

  • Manage Travel

    		•
    Travel _Vouchers _009
    		 The travel system must provide for system generated series of notices when information has not been submitted timely as specified by FTR 301-51 and 301-52. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Manage Travel

    		•
    Travel _Vouchers _010
    		 The system must provide for matching of travel vouchers with the travel authorizations and/or centrally issued passenger tickets and provide for audit of the claim in accordance with the Federal Travel Regulation (FTR) and Department of State Standardized Regulations (DSSR) for temporary duty travel of all civilian agency government travelers (The Joint Travel Regulations (JTR) implement the FTR and DSSR for all DoD civilian employees). FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _011
    		 The travel system must integrate the issuance and control of the travel advances with the travel voucher payment process to ensure that the advance is liquidated or collected prior to the issuance of a payment to the traveler; also provide the capability not to liquidate when the traveler has been authorized a “retained” travel advance in accordance with FTR 301-51. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Manage Travel

    		•
    Travel _Vouchers _012
    		 The travel system must provide for a random sampling of travel vouchers for voucher audits, information requirements, or other purposes based on criteria as determined by the agency. (Statistical sampling requirements are contained in GAO's Title 7.) FFMIA Mandatory HRM
  • Manage Travel

    		•
    Travel _Vouchers _013
    		 The travel system must maintain and report travel obligation and liquidation information. FFMIA Mandatory FM
    HRM
  • Manage Travel

  • Post to General Ledger

    		•
    Travel _Vouchers _014
    		 The travel system must provide the capability to process more than one Relocation Income Tax allowance if reimbursement is received in more than one calendar year. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _015
    		 The travel system must allow for recording the date of departure from, and arrival at, the official duty station or any other place when travel begins, ends, or requires overnight lodging. FFMIA Mandatory HRM
  • Assign Human Resources

  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

  • Record Time and Attendance

  • Sustain Human Resources

    		•
    Travel _Vouchers _016
    		 The travel system must provide the capability to compute M&IE allowance rates based on travel completed:
    More than 12 hours but less than 24 - 75 percent of the applicable M&IE rate,
    24 hours or more, on:
    -Day of departure - 75 percent of the applicable M&IE rate
    -Full days of travel - 100 percent of the applicable M&IE rate
    -Last day of travel - 75 percent of the applicable M&IE rate, and
    Meals provided in accordance with FTR 301-11.    		 FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _017
    		 The travel system must provide information to allow for offset of funds to indebtedness through salary offset, a retirement credit, or other amount owed the employee. FFMIA Mandatory FM
    HRM
  • Manage Benefits

  • Manage Human Resources Compensation and Reimbursements

  • Manage Liabilities

  • Manage Travel

    		•
    Travel _Vouchers _018
    		 The system must allow entering approved or official subsistence rates, mileage allowances, etc. when not available in the travel system. FFMIA Mandatory HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _019
    		 The travel system should provide for a mechanism that allows the traveler to designate applicable amounts to be paid to a charge card contractor and/or reimbursement to the traveler (Split Disbursement). FFMIA Value Added HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _020
    		 The travel system should provide for electronic notification to travelers of payments made by disbursing offices or for disallowance of a claim for an expense. Allow for agency flexibility in defining message contents. FFMIA Value Added HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _021
    		 The system should provide the capability to enter the "Direct Billed" amount for costs such as on-line Payment and Collection (OPAC) billings by the Department of State employees stationed overseas, and lodging, airline, and car rental that are billed directly to the agency for payment, but not included in the calculation of payment to the traveler. FFMIA Value Added HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Travel

    		•
    Travel _Vouchers _023
    		 The travel system must have a tracking system that will allow travelers payment offices, etc., to determine the status of any voucher/claim. FFMIA Mandatory FM
    HRM
  • Manage Human Resources Compensation and Reimbursements

  • Manage Receivables

  • Manage Travel

    		•
    Travel _Vouchers _026
    		 The system must Use the actual amount without rounding when computing temporary duty (TDY) mileage, Monetary Allowance in Lieu of Transportation (MALT), Temporary Lodging Allowance/Temporary Lodging Expense (TLA/TLE) and per diem computation. Actual Expense Allowance (AEA) and Proportional Meal Rate (PMR) computations are rounded to the next highest dollar with the par. U1007-A2 provisions in force. FFMIA Mandatory FM
    HRM
  • Manage Liabilities

  • Manage Travel

  • Post to General Ledger

    		•
    Working _Capital _001
    		 Activities will calculate and accumulate depreciation expenses using the straight-line method. The amount to be depreciated will be decreased by its residual value only if the residual value exceeds 10 percent of the cost of the asset. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Working _Capital _002
    		 Software may be depreciated over a period of five or ten years depending on its nature. The Component may also request a waiver and propose an alternative depreciation period. The determining factor should be the actual estimated useful life of the software. DFMIR Value Added FM
    HRM
    MSSM
    RPILM
  • Manage Financial Management Policy

  • Post to General Ledger

    		•
    Working _Capital _003
    		 Defense Working Capital Fund (DWCF) financial management systems must ensure that transactions are executed in accordance with budgetary and financial laws and other requirements, consistent with the purposes authorized, and are reported in accordance with Statement of Federal Financial Accounting Standards. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Financial Management Policy

  • Perform Financial Reporting

  • Post to General Ledger

    		•
    Working _Capital _004
    		 Defense Working Capital Fund (DWCF) financial management systems must ensure that assets are properly safeguarded to deter fraud, waste and abuse. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Execution with Treasury

  • Manage Financial Management Policy

  • Manage Investments

  • Manage Liabilities

  • Manage Receivables

  • Manage Supply Chain Entitlement

    		•
    Working _Capital _005
    		 Defense Working Capital Fund (DWCF) financial management systems must ensure that performance measurement information is adequately supported. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Define Cost Performance Model

  • Manage Financial Management Policy

  • Perform Cost Analysis

  • Populate Cost Performance Model

    		•
    Working _Capital _006
    		 Defense Working Capital Fund (DWCF) accounting systems shall have the capability to account for the status of budgetary resources on a continuous basis. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Execution Fund Account

    		•
    Working _Capital _007
    		 Budgetary controls shall be designed to prevent incurring of obligations in excess of budgetary resources. DFMIR Mandatory FM
    HRM
    MSSM
    RPILM
  • Manage Execution Fund Account

  • Record Time and Attendance

    		•