Office of the Under Secretary of Defense (Comptroller) Office of the Deputy Chief Financial Officer Standard Financial Information Structure (SFIS) Values Library Service February 15th, 2018 Why SFIS Audit Compliance Savings 2 Why SFIS 1. Ensure general ledger account balances are stated properly 2. Ensure agencies report financials in consistent manner 3. Increase quality of controls and drive down cost associated with systems configuration 4. Increase quality of controls and drive down cost associated with interfaces
3 What is SFIS Standard Financial Information Structure (SFIS): Is a comprehensive data structure Standardizes financial reporting across DoD for consolidation Enables decision-makers to efficiently compare programs and their associated activities and costs across the department Provides a basis for common valuation of DoD programs, assets, and liabilities Supports financial management implementation requirements for: budgeting, financial accounting for audit readiness,
cost/performance, and external reporting needs across the DoD enterprise Allows revenues and expenses to be reported by programs that align with major goals, rather than basing reporting primarily on appropriation categories 4 What is in SFIS The Standard Financial Information Structure (SFIS) includes following requirements: 1) 2) 3) SFIS Data Standard, data elements in accounting and feeder systems 4) DoD Standard Chart of Accounts (SCOA), for transaction-type consolidation in accounting systems 5) SFIS Attribute Alignment File, for standard interface of trial balances into a departmental reporting system
6) SFIS Business Rules grouped by system categories, in accounting and feeder systems 7) 8) SFIS Standard Configuration Guides, to avoid system customization DoD USSGL Transaction Library, posting logic in accounting systems DoD Tie-Points Standard (TPS), for trial balance preparation in accounting systems prior to interface with a departmental reporting system Standard Line of Accounting (SLOA), for accounting systems standard interfaces with feeder systems and/or trading partners within an end-to-end 5 SFIS Values Library FMR Vol 1, Chp 4040206. The SFIS Values Library houses allowable SFIS values for specific SFIS data elements. Systems must be compliant with the value lists as outlined in the data elements authoritative source. The SFIS Values Library can be located on the SFIS Resource Page. http://dcmo.defense.gov/Products-and-Services/Standard-Financial-Inf ormation-Structure/SFIS-Values-Library-Service/
Points of Contact John R. Eberhardt Michael Shannon, CPA Staff Accountant / OUSD Comptroller DCMO / OUSD Comptroller DoD FM Reform Team [email protected] O. 703.614.8359 [email protected] 7 Back-up Auditability Framework Internal Controls (Preventive, Detective & Compensating) Fin. Policy View SFIS Val
View Key Controls View Transactions Postings Trial Balance Financial Statements SLOA, System Cats USSGL Trans Library, TPL SCOA, Attribute Alignment File A-136 Business Rules
& Interface Specs Samp. Trans Postings SFIS T/B Review Proper SFIS Business Rules and COTS Config Proper SFIS Business Rules and COTS Config, User Training Proper SFIS Business Rules and COTS Config, User Training 9 MOCAS Treasury PIR/Treasury Disbursing Ten of the SLOA data elements are explicit Payment Information Reporting (PIR)/Treasury Disbursing requirements.
MOCAS has to send this information to US Treasury which it can only get from the CWS. Red lines illustrate the flow of PIR data via the LOA MOCAS Transactions For Others (TFOs)/Transactions By Others (TBOs) 10 Data Elements provided to MOCAS for PIR/Treasury Disbursing Sub Class Department Transfer Department Regular Beginning Period of Availability Ending Period of Availability Availability Type
Main Account Sub Account Business Event Type Code Agency Disbursing Identifier Code 10 MOCAS Enterprise Cash Management / Reconciliation 20 of the SLOA data elements are needed to improve the cash management process. Significant cash balance differences exist between MOCAS/DCAS and DDRS. The 20 SLOA data elements assist in determining where/why the differences exist. 20 SLOA Data Elements provided to MOCAS for Cash Management Red lines illustrate the flow of PIR data via the LOA
MOCAS Transactions For Others (TFOs)/Transactions By Others (TBOs) Sub Class Department Transfer Department Regular Beginning Period of Availability Ending Period of Availability Availability Type Main Account Sub Account Business Event Type Code Agency Disbursing Identifier Code
Object Class Reimbursable Flag Budget Line Item Security Cooperation Customer Code Security Cooperation Implementing Agency Code Security Cooperation Case Designator Security Cooperation Case Line Item Identifier Sub-Allocation Funding Center Identifier 11 MOCAS Command Level Project Management The remaining six SLOA data elements are specific to Components management processes. SFIS only standardizes the usage, relationships and syntax. All six of these data elements exist in a non-standardized capacity in the current LOA structures. The intention and negotiated solution was to standardize the LOA not to remove information that the MilDeps and ODOs are currently using today (ex. slide 6). Red lines illustrate the flow of PIR data via the LOA
6 SLOA Data Elements provided to MOCAS for Project Management Cost Center Identifier Project Identifier Activity Identifier Cost Element Code Work Order Number Functional Area Facilitates the Implementation of the Enterprise Cost Management Framework (ECMF) (Slide 9) MOCAS Transactions For Others (TFOs)/Transactions By Others (TBOs) 12
