Acquisition/Financial Systems Interface Requirements
Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Exposure Draft) (Superseded by GAO-04-650G) Gao ID: GAO-04-218G December 1, 2003This publication has been superseded by GAO-04-650G, Acquisition/Financial Systems Interface Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act, June 2004. The Federal Financial Management Improvement Act of 1996 (FFMIA) requires that agencies implement and maintain financial management systems that substantially comply with federal financial management system requirements. These requirements are described in detail in the Office of Management and Budget's (OMB) guidance and in the Federal Financial Management System Requirements series issued by the Joint Financial Management Improvement Program (JFMIP). JFMIP intends for its requirements series to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management systems that support program and financial managers, and to describe specific requirements of financial management systems.
This checklist reflects JFMIP's Acquisition/Financial Systems Interface Requirements (JFMIP-SR-02-02, June 2002), a publication that addresses the shared information requirements between federal financial and acquisition management systems. We are issuing this checklist to assist (1) agencies in planning, implementing, and monitoring their federal financial and acquisition management systems and (2) managers and auditors in reviewing their federal financial and acquisition management systems interfaces to determine if they substantially comply with FFMIA.
GAO-04-218G, Acquisition/Financial Systems Interface Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Exposure Draft)
This is the accessible text file for GAO report number GAO-04-218G
entitled 'Acquisition/Financial Systems Interface Requirements:
Checklist for Reviewing Systems under the Federal Financial Management
Improvement Act (Exposure Draft)' which was released on December 01,
2003.
This text file was formatted by the U.S. General Accounting Office
(GAO) to be accessible to users with visual impairments, as part of a
longer term project to improve GAO products' accessibility. Every
attempt has been made to maintain the structural and data integrity of
the original printed product. Accessibility features, such as text
descriptions of tables, consecutively numbered footnotes placed at the
end of the file, and the text of agency comment letters, are provided
but may not exactly duplicate the presentation or format of the printed
version. The portable document format (PDF) file is an exact electronic
replica of the printed version. We welcome your feedback. Please E-mail
your comments regarding the contents or accessibility features of this
document to Webmaster@gao.gov.
This is a work of the U.S. government and is not subject to copyright
protection in the United States. It may be reproduced and distributed
in its entirety without further permission from GAO. Because this work
may contain copyrighted images or other material, permission from the
copyright holder may be necessary if you wish to reproduce this
material separately.
United States General Accounting Office:
GAO:
Acquisition/Financial Systems Interface Requirements:
Checklist for Reviewing Systems under the Federal Financial Management
Improvement Act:
December 2003:
GAO-04-218G:
PREFACE:
December 2003:
The Federal Financial Management Improvement Act of 1996 (FFMIA)
requires that agencies implement and maintain financial management
systems that substantially comply with federal financial management
system requirements. These requirements are described in detail in the
Office of Management and Budget's (OMB) guidance [FOOTNOTE 1] and in
the Federal Financial Management System Requirements series issued by
the Joint Financial Management Improvement Program (JFMIP). JFMIP
intends for its requirements series to promote understanding of key
financial management systems concepts and requirements, to provide a
framework for establishing integrated financial management systems that
support program and financial managers, and to describe specific
requirements of financial management systems.
This checklist reflects JFMIP's Acquisition/Financial Systems
Interface Requirements (JFMIP-SR-02-02, June 2002), a publication that
addresses the shared information requirements between federal financial
and acquisition management systems. We are issuing this checklist to
assist (1) agencies in planning, implementing, and monitoring their
federal financial and acquisition management systems and (2) managers
and auditors in reviewing their federal financial and acquisition
management systems interfaces to determine if they substantially comply
with FFMIA.
JFMIP's requirements publication and this checklist address only the
shared information requirements between financial and acquisition
management systems; they do not address those system requirements that
are associated solely with the acquisition or financial process. For
procurements, the four basic processes between acquisition and finance
covered by this interface checklist are funds certification, funds
obligation/de-obligation, payment, and contract closeout. In addition,
the checklist has a separate section on one particular procurement
method, micropurchases made with purchase cards, which generally
requires more limited interface with finances than do other
procurements.
This checklist is not required to be used by those assessing
acquisition and financial systems interfaces. Rather, it is provided as
a tool for use by experienced staff and is one in a series of documents
we have issued to assist agencies in improving or maintaining effective
operations. (See the last page of this document for a list of related
products.) This checklist, the JFMIP requirements publication, and the
two previously mentioned OMB documents should be used concurrently.
Those using this tool must apply experienced judgment in its
interpretation and application. They should consider the impact of the
entire completed checklist in determining whether the interface
substantially complies with requirements.
Additional copies of the checklist exposure draft can be obtained from
the U.S. General Accounting Office by calling (202) 512-6000. This
exposure draft also is available on the Internet at http://www.gao.gov
under "Other Publications" and the subheading "Accounting and Financial
Management." Copies of the JFMIP requirements document can be
downloaded from the Internet at http://www.jfmip.gov under "JFMIP
Documents" and the subheading "System Requirements." Please send
comments on this exposure draft by February 29, 2004, to McCoy
Williams, Director, Financial Management and Assurance, U.S. General
Accounting Office, 441 G Street, N.W., Room 5089, Washington, D.C.
20548.
Signed by:
Jeffrey C. Steinhoff:
Managing Director:
Financial Management and Assurance:
CONTENTS:
Page Number:
Overview:
Authoritative Guidance:
How to Use This Checklist:
Acquisition/Financial Systems Interface Requirements:
Funds Certification:
Obligation and De-Obligation:
Payment:
Closeout:
Micropurchases Made with Purchase Cards:
General Systems Requirements:
Records Retention:
Related Products:
Abbreviations:
ALC: agency location code:
BPA: blanket purchase agreement:
CCR: central contractor registration:
CFO: chief financial officer:
CFR: Code of Federal Regulations:
DUNS: Data Universal Numbering System:
EFT: electronic funds transfer:
FAR: Federal Acquisition Regulation:
FFMIA: Federal Financial Management Improvement Act of 1996:
FFMSR: Federal Financial Management System Requirements:
FOB: freight-on-board:
IPAC: intragovernmental payment and collection:
JFMIP: Joint Financial Management Improvement Program:
OMB: Office of Management and Budget:
OPM: Office of Personnel Management:
PO: purchase order:
PP&E: property, plant and equipment:
PR: purchase request:
RTN: routing and transit number:
SGL: U.S. Standard General Ledger:
TFM: Treasury Financial Manual:
TIN: taxpayer identification number:
U.S.C.: United States Code:
[End of section]
OVERVIEW:
The Federal Financial Management Improvement Act of 1996 (FFMIA)
requires, among other things, that agencies implement and maintain
financial management systems that substantially comply with federal
financial management systems requirements. These requirements are
detailed in the Office of Management and Budget's (OMB) Circular No. A-
127, Revised July 23, 1993, Financial Management Systems; in OMB's
Memorandum for Heads of Executive Departments and Establishments, Chief
Financial Officers, and Inspectors General, January 4, 2001, Revised
Implementation Guidance for the Federal Financial Management
Improvement Act of 1996; [FOOTNOTE 2] and in the Federal Financial
Management System Requirements (FFMSR) series issued by the Joint
Financial Management Improvement Program (JFMIP). [FOOTNOTE 3]
In support of FFMIA, JFMIP has published separate requirements
documents for 13 different systems (including one for the interface
between the acquisition system and the financial system) that might be
found at federal agencies. It also has published a financial systems
framework document [FOOTNOTE 4] that describes the basic elements of a
model for integrated financial management systems.
JFMIP describes three categories of agency financial management
systems: (1) core financial systems, (2) other financial and mixed
systems (including acquisition management systems), and (3)
departmental executive information systems (systems to provide
management information to all levels of management). Figure 1 depicts
the JFMIP model that illustrates how the three categories of agency
financial management systems interrelate in an agency's overall systems
architecture.
Figure 1: Agency Financial Management Systems Architecture:
[See PDF for image]
Source: JFMIP Acquisition/Financial Systems Interface Requirements
(June 2002).
[End of figure]
As can be seen in figure 1, the acquisition system falls into the JFMIP
category of mixed systems. JFMIP's interface requirements document
[FOOTNOTE 5] covers the financial aspects of the acquisition system.
This checklist is based on, and parallels, JFMIP's interface
requirements document.
Both JFMIP's interface requirements document and this checklist address
only the shared information requirements between financial and
acquisition management systems; they do not address system requirements
that are associated solely with the acquisition or financial process.
For procurements, the four basic processes between acquisition and
finance covered by this interface checklist are funds certification,
funds obligation/de-obligation, payment, and contract closeout. In
addition to covering the four procurement processes that interface with
finance, the checklist has a separate section on the interface between
finance and one particular procurement method, micropurchases made with
purchase cards, which generally requires more limited interface with
finances than do other procurements.
We are issuing this checklist to assist (1) agencies in planning,
implementing, and monitoring their federal financial and acquisition
management systems and (2) managers and auditors in reviewing their
federal financial and acquisition management systems interfaces to
determine if they substantially comply with FFMIA. However, this
checklist is not required to be used in assessing acquisition and
financial systems or their interfaces. Rather, it is provided as a tool
for use by experienced staff and is one in a series of documents we
have issued to assist agencies in improving or maintaining effective
operations. (See the last page of this document for a list of related
products.) This checklist, the JFMIP requirements document, and the two
previously mentioned OMB documents should be used concurrently. Those
using this tool should apply experienced judgment in its interpretation
and application. They should consider the impact of the entire
completed checklist in determining whether the interface substantially
complies with requirements.
Authoritative Guidance:
OMB Circular No. A-127; OMB Circular No. A-123, June 21, 1995,
Management Accountability and Control; and OMB Circular No. A-130,
revised Nov. 28, 2000, Management and Federal Information Resources
which are cited in OMB Circular No. A-127; and OMB's Memorandum for the
Heads of Executive Departments and Establishments, Chief Financial
Officers, and Inspectors General, Jan. 4, 2001, Revised Implementation
Guidance for the Federal Financial Management Improvement Act, provide
the basis for assessing compliance with FFMIA requirements. The OMB
guidance identifies various criteria that an agency must meet to be in
substantial compliance with FFMIA requirements. One set of criteria
listed in the OMB guidance is the JFMIP system requirements series.
JFMIP's interface requirements document was developed as part of its
system requirements series created in partnership with representatives
from the acquisition and financial management functions governmentwide.
The Procurement Executive Council and the Chief Financial Officer's
(CFO) Council represent the acquisition and financial communities,
respectively, from a wide range of major federal agencies, and both
participated in the development of the interface requirements document.
The source of all of the questions in this checklist is the JFMIP's
Acquisition/Financial Systems Interface Requirements (JFMIP-SR-02-02,
June 2002). This JFMIP requirements document outlines the existing
governmentwide statutory and regulatory requirements associated with
the mutual functional interfaces between finance and acquisition. It
does not, however, contain agency-unique mission requirements that
relate to acquisition or finance. Each federal agency must, therefore,
use the JFMIP functional requirements, in conjunction with any agency-
unique mission requirements, in planning its financial management and
acquisition systems improvement projects.
JFMIP cautions that the acquisition and financial management systems
interface functionality does not necessarily reside in a single
software application or functional system. In fact, the interface
information may reside in a number of applications or systems, whether
automated or manual. It should be noted that this checklist is based on
the existing JFMIP published requirements and that any changes in the
laws, regulations, and standards and practices since the requirements
were published are not reflected in this checklist.
The JFMIP interface requirements publication, and this checklist,
segregate functional requirements into two general categories:
mandatory and value-added. The mandatory requirements describe
capabilities that the systems interface must have. They constitute the
minimum acceptable functionality necessary to establish an acquisition
and financial systems interface and are based on federal laws,
regulations, directives, or judicial decisions. Mandatory requirements
are those against which agency heads are to evaluate their acquisition
and financial systems interfaces to determine substantial compliance
with systems requirements under FFMIA. These requirements apply to
existing systems in operation and new systems planned or under
development. JFMIP's interface publication signifies that a requirement
is mandatory by using the word "must" in the requirement statement;
this checklist uses "M" immediately following a question to indicate
that the question represents a requirement that JFMIP has designated as
mandatory.
Value-added requirements describe optional features or characteristics
and may consist of any combination of the following: (1) using state-
of-the-art technology, (2) employing the preferred or best business
practices, or (3) meeting the special management needs of an individual
agency. Agencies should consider value-added features when judging
system alternatives. The need for these value-added features in agency
systems is left to the discretion of each agency head. JFMIP's
interface publication signifies that a requirement is value-added by
using the word "should" in the requirement statement; this checklist
uses "V" immediately following a question to indicate that the question
represents a requirement that JFMIP has designated as a value-added
requirement.
How to Use This Checklist:
OMB's January 2001 revised implementation guidance provides CFOs and
inspectors general with a means for determining whether their agencies'
financial management systems substantially comply with federal
financial management system requirements. The annual reporting
requirement by 31 U.S.C. 3512(d) (2000) is one means of assisting
agencies in the determination of substantial compliance. Agencies also
can use this checklist as a tool to help determine compliance with
federal financial management system requirements.
This checklist consists of three columns. The left column is already
complete; the center and right columns are to be completed by the
checklist user. The left column contains questions that have been
derived from JFMIP's interface requirements. Each checklist question
reflects a separate JFMIP requirement, and all of the JFMIP interface
requirements are covered in the checklist.
After reading a checklist question and executing whatever procedure or
test is necessary to answer the question, the checklist user should
enter a response in the center column. Each of the checklist questions
should receive a response in the center column and no question should
receive more than one response. Responses should typically be limited
to "Yes," "No," or "N/A" (not applicable). A "Yes" response in the
center column should indicate that the agency's acquisition and
financial systems interface currently has the capability described in
the question. A "No" response in the center column should indicate that
the checklist question is applicable to this agency and the agency's
acquisition and financial systems interface currently does not have the
capability described in the question. The user should insert "N/A" in
the center column only to indicate that a particular checklist question
is not applicable to the agency whose system is being evaluated.
After responding to a checklist question with an entry in the center
column, the user should consider whether to enter additional
information in the right column. The checklist user should use the
right column to support, explain, or elaborate on the response that was
entered in the center column. For each "Yes" response, an entry in the
right column might contain a brief description of how the agency's
acquisition and financial systems interface provides the capability
cited in the checklist question, a source that explains or shows the
capability, or a description of the procedure or test that confirmed
the existence of the capability.
For a "No" response, the right column should provide an explanation
(e.g., "the agency's management believes the capability is not cost-
effective and will not seek to add this capability") or elaboration
(e.g., "the agency is working on modifying its systems interface to
have the capability available in subsequent years,"), and, where
applicable, a reference to any related supporting documentation (e.g.,
the title and date of a cost-effectiveness study). For "N/A" responses,
the right column should provide an explanation of why the checklist
question is not applicable to the agency's systems interface.
Completing this checklist can assist agencies in their evaluations of
whether specific acquisition and financial systems interface
requirements are being met. However, in evaluating the checklist
results to determine whether they indicate substantial compliance with
requirements, those using this tool must apply experienced judgment in
its interpretation and application. Checklist users should assess the
acquisition and financial systems interface based on the results of the
completed checklist taken as a whole.
Responses of "No" should not be taken out of context, and checklist
users should not expect a neat mathematical formula (such as less than
5 percent of questions with responses of "No" indicates substantial
compliance) to provide a quick answer. Rather, "No" responses should be
assessed as to their effect, individually and in aggregate, on the
interface's overall compliance with federal requirements. Some
checklist questions, those followed by "M," represent interface
requirements that JFMIP has designated as mandatory; that is, the
requirements against which agency heads are to evaluate the interfaces
to determine substantial compliance with systems requirements under
FFMIA. The other checklist questions, those followed by "V," represent
interface requirements that JFMIP has designated as value-added, that
is, the requirements that agency heads need not consider to determine
substantial compliance with systems requirements under FFMIA. In
addition, certain questions within the checklist may not be applicable
to the agency and those questions should not be considered in
evaluating compliance with federal requirements. Furthermore, agency
officials must also consider agency-unique mission requirements, in
addition to the questions in this checklist, to determine whether the
agency's interface is in substantial compliance with federal
requirements.
[End of section]
ACQUISITION/FINANCIAL SYSTEMS INTERFACE REQUIREMENTS:
JFMIP's acquisition and financial systems interface requirements
document identifies the shared information requirements between the
acquisition and financial management processes, and some general
systems requirements and records retention requirements that apply to
all financial and mixed systems (including acquisition management
systems). The requirements are based upon statutes, regulations, or
best practices and were deliberated and concurred upon by the
acquisition and financial communities.
The shared information requirements, or interface requirements between
acquisition and finance, that the requirements document delineates
constitute information available in one system that is required for the
performance of the other system, that is, information requirements
critical to the performance of both the finance and the acquisition
functions. The information interface requirements may take the form of
a data element, a reporting need, an internal control, or an edit
requirement.
In delineating the shared information requirements, the interface
requirements document describes two alternative procurement methods
that differentiate the processes that occur between acquisition and
finance and define resulting interface systems requirements that occur.
These alternative procurement methods are micropurchases made with
purchase cards and all procurement transactions other than
micropurchases made with purchase cards (referred to simply as
"procurements").
The requirements document contains seven sections in which requirements
are delineated. For procurements, the requirements document groups the
interface requirements according to four basic processes that involve
interfaces between the acquisition and finance functions. Those four
processes are funds certification, funds obligation/de-obligation,
payment, and contract closeout, and the requirements document contains
separate sections for each of the four processes. [FOOTNOTE 6] or
micropurchases made with purchase cards, processes, procedures, and
information requirements differ from those used for procurements, and
the requirements document delineates the micropurchases interface
requirements in a separate section. The requirements document also
contains separate sections that delineate general systems requirements
and records retention requirements that apply to all financial and
mixed systems (including acquisition management systems).
The checklist questions follow the JFMIP requirements document, JFMIP-
SR-02-02, June 2002, (page numbers referencing the source document
follow each question), with seven sections containing requirements
questions. The data elements identified in the requirements questions
of the checklist's process sections include all data required to
execute the identified functionality. In some cases, the same data
element may appear in more than one functionality and in more than one
process section in this checklist document, just as it does in the
requirements document. This is to allow system developers to understand
the entire set of data required for a specific functionality within an
interface process. It is not meant to suggest multiple entries of data.
It should be noted that not all questions will apply in all situations
and, as with the use of any checklist, professional judgment should be
exercised. Using the JFMIP source document and its "Appendix B:
Glossary," which defines terms used, along with OMB Circular No. A-127
and OMB's of January 4, 2001 memorandum, will help ensure that the user
is cognizant of the background information necessary to fully
understand the questions.
[End of section]
Funds Certification:
1. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the following information: M (pp. 22-23);
a. Fiscal year?
b. Appropriation or Treasury fund symbol?
c. Organization code?
d. Cost center?
e. Object classification?
f. Estimated amount?
g. Project code?
h. Program code?
i. Purchase request (PR) number?
j. Transaction date?
k. Action code (original/new/ modification)? l. Subject-to-funds-
availability indicator?
m. Asset identifier code?
n. Contractor code or contractor name?
o. Trading partner?
p. Trading partner code?
2. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the following information: V (p. 23);
a. Intra-governmental business partner code? [FOOTNOTE 7]
b. Interagency agreement number?
c. Performance measure code?
d. Description?
e. Estimated amounts increased and/or decreased?
f. Revenue source code?
g. Agency location code (ALC)?
3. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the estimated quantity associated with establishing the
obligation, where applicable (such as for property or inventory
purchases)? V (p.23);
4. Does the agency's single integrated financial management system
provide the capability to enable: V (p. 23);
a. Electronic approvals?
b. Electronic notification alerts?
c. Electronic point-of-entry automated requisition forms?
[End of section]
Obligation/De-Obligation: Obligation:
1. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access: M (pp. 26-27);
a. Fiscal year?
b. Appropriation or Treasury fund symbol?
c. Organization code?
d. Cost center?
e. Object classification?
f. Project code?
g. Program code?
h. Obligation amount?
i. PR number?
j. Funded through date (for those contracts that are incrementally
funded)?
k. Contract number (including modification number, if any)?
l. All associated delivery order numbers (including modification
number, if any)?
m. All associated task order numbers (including modification number, if
any)?
n. Purchase order number (including modification number, if any)?
o. Blanket purchase agreement (BPA) number (including modification
number, if any)?
p. All associated BPA call numbers (including modification number, if
any)?
q. Contractor name?
r. Contractor taxpayer identification number (TIN)?
s. Data Universal Numbering System (DUNS) identification?
t. Interagency agreement number?
u. Trading partner?
v. Award (transaction) date?
w. Effective date?
x. Action code?
y. Product or service description?
z. Amounts increased, if any?
aa. Amounts decreased, if any?
bb. Subject to funds availability indicator?
cc. Asset identifier code?
2. Does the agency's single integrated financial management system use
account definitions consistent with the account definitions in the U.S.
Standard General:
3. If the agency's single integrated financial management system uses
any expansion to the chart of accounts in the SGL, does the system roll
the expanded accounts up to the accounts defined in the SGL? M (p. 27);
[FOOTNOTE 8]
4. Does the agency's single integrated financial management system
provide the capability to create additional subaccounts to the general
ledger for agency specific tracking and control? M (p. 27);
Obligation/De-Obligation Obligation:
5. If the agency's single integrated financial management system
provides the capability to create additional subaccounts to the general
ledger for purposes of agency specific tracking and control, do the
subaccounts summarize to the SGL? M (p. 27);
6. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the full estimated cost, including both direct and indirect
costs, of the interagency agreement? M (p. 27);
7. Does the agency's single integrated financial management system
provide to both acquisition users and finance users transaction details
to support account balances? M (p. 27);
8. Does the agency's single integrated financial management system
provide the capability to both acquisition users and finance users to
access a hard copy or an electronic copy (where cost-effective) of the
entire executed (signed) contract? M (p. 28) [FOOTNOTE 9]
9. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the following data elements in the executed (signed) contract,
including those captured at obligation: M (p. 28);
a. Obligating document number (if different from contract number)?
b. Contractor name?
c. Contractor address?
d. Contract administration office?
e. Payment office?
f. Unit of measure?
g. Unit price?
h. Extended price?
i. Quantity?
j. Variance amount or percentage allowed?
k. Total amount?
l. Payment terms and conditions (e.g., discount terms, applicable
payment clauses, withhold indicator, withhold percentage, etc.)?
m. Delivery schedule or performance schedule?
n. Estimated completion date?
o. Payment type (e.g., prompt pay, fast pay, progress pay, or partial
pay)?
p. Names of government-designated receiving officials?
q. Names of government-designated invoice-approving officials?
r. Names of government-designated acceptance officials?
s. Shipping costs?
t. Shipping terms (e.g., freight-on-board (FOB) destination)?
10. Does the agency's single integrated financial management system
identify the method of acquisition (e.g., purchase or lease) for the
original obligation? M (p. 28);
11. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the following information where applicable: V (p. 29);
a. Performance measure code?
b. Revenue source code?
c. Additional funding indicator, including increases and decreases?
d. Line item number? e. Contract line item data?
f. Agency location code (ALC)?
12. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access an indicator (e.g., Y/N) as to whether payments to the
contractor are exempt from electronic funds transfer (EFT)? V (p. 29);
13. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access for an EFT payment: V (p. 29);
a. Contract number (including modification number, if any)?
b. All associated delivery order numbers (including modification
number, if any)?
c. All associated task order numbers (including modification number, if
any)?
d. Purchase order (PO) number (including modification number, if any)?
e. Blanket purchase agreement (BPA) number (including modification
number, if any)?
f. All associated BPA call numbers (including modification number, if
any)?
g. Name?
h. Remittance address?
i. Signature of the contractor official authorized to provide EFT
information?
j. Title of the contractor official authorized to provide EFT
information?
k. Telephone number of the contractor official authorized to provide
EFT information?
l. Name of the contractor's financial agent?
m. Address of the contractor's financial agent?
n. Nine-digit routing and transit number (RTN) of the contractor's
financial agent?
o. Contractor's account number?
p. Type of account (checking, savings, or lockbox) for the contractor's
account?
q. The Fedwire Transfer System telegraphic abbreviation of the
Obligation/De-Obligation contractor's financial agent?
r. Name 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?
s. Address 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?
t. Telegraphic abbreviation 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?
u. 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?
14. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
cross-reference contract numbers and related interagency agreements? V
(p. 29);
15. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the following lease information: V (pp. 29-30);
a. Amount?
b. Agency option to purchase at end of lease?
c. Purchase price if agency has option to purchase?
d. Life expectancy of leased property when new?
e. Remaining life expectancy of leased property when leased?
f. Current retail or fair value of leased property?
g. Agency option to property ownership transfer at end of lease?
h. Access to the lease agreement, including terms and conditions (e.g.,
discount terms and lease period)?
16. Does the agency's single integrated financial management system
provide the capability to enable: V (p. 30);
a. Electronic contracting?
b. Electronic obligation of funds?
c. Electronic approvals and signatures?
d. Electronic notification alerts for pending actions?
17. Does the agency's single integrated financial management system
provide the capability to record: V (p. 30);
a. Appropriate periodic obligations against appropriated funding and
contracts?
b. Appropriate contract-specified cost escalations to existing contract
line numbers?
18. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the following information associated with contract changes: V
(p. 30);
a. Change in product or service descriptions?
b. Change in unit of measure?
c. Change in quantity?
d. Change in unit price?
e. Change in total amount?
f. Change in extended price?
g. Change to payment terms and conditions?
h. Change to delivery/performance schedule?
i. Revised estimated completion date?
[End of section]
Obligation/De-Obligation: De-Obligation:
1. To support the de-obligation process, does the agency's single
integrated financial management system provide the capability for both
acquisition users and finance users to access the following information
previously supplied for the original obligation: M (pp. 26-27, 32);
a. Fiscal year?
b. Appropriation or Treasury fund symbol?
c. Organization code?
d. Cost center?
e. Object classification?
f. Project code?
g. Program code?
h. Obligation amount?
i. PR number?
j. Funded through date (for those contracts that are incrementally
funded)?
k. Contract number (including modification number, if any)?
l. All associated delivery order numbers (including modification
number, if any)?
m. All associated task order numbers (including modification number, if
any)? n. Purchase order number (including modification number, if any)?
o. Blanket purchase agreement (BPA) number (including modification
number, if any)?
p. All associated BPA call numbers (including modification number, if
any)?
q. Contractor name?
r. Contractor TIN?
s. DUNS identification?
t. Interagency agreement number?
u. Trading partner?
v. Award (transaction) date?
w. Effective date?
x. Action code?
y. Product or service description?
z. Amounts increased, if any?
aa. Amounts decreased, if any?
bb. Subject-to-funds-availability indicator?
cc. Asset identifier code?
2. To support the de-obligation process, does the agency's single
integrated financial management system provide the capability for both
acquisition users and finance users to access information previously
supplied for the original obligation, on the full estimated cost,
including both direct and indirect costs, of the interagency agreement?
M (pp. 27, 32);
3. To support the de-obligation process, does the agency's single
integrated financial management system provide to both acquisition
users and finance users information, previously supplied for the
original obligation, on transaction details to support account
balances? M (pp. 27, 32);
4. To support the de-obligation process, does the agency's single
integrated financial management system provide the capability to both
acquisition users and finance users to access a hard copy or an
electronic copy (where cost-effective) of the entire executed (signed)
contract [FOOTNOTE 10] previously supplied for the original obligation?
M (pp. 28, 32);
5. To support the de-obligation process, does the agency's single
integrated financial management system provide the capability for both
acquisition users and finance users to access the following data
elements in the executed (signed) contract previously supplied for the
original obligation, including those captured at obligation: M (pp. 28,
32);
a. Obligating document number (if different from contract number)?
b. Contractor name?
c. Contractor address?
d. Contract administration office?
e. Payment office?
f. Unit of measure?
g. Unit price?
h. Extended price?
i. Quantity?
j. Variance amount or percentage allowed?
k. Total amount?
l. Payment terms and conditions (e.g., discount terms, applicable
payment clauses, withhold indicator, withhold percentage, etc.)? m.
Delivery schedule or performance schedule?
n. Estimated completion date?
o. Payment type (e.g., prompt pay, fast pay, progress pay, or partial
pay)?
p. Names of government-designated receiving officials?
q. Names of government-designated invoice-approving officials?
r. Names of government-designated acceptance officials?
s. Shipping costs?
t. Shipping terms (e.g., FOB destination)?
6. To support the de-obligation process, does the single integrated
financial management system provide the capability to identify the
method of acquisition (e.g., purchase or lease) previously supplied for
the original obligation? M (pp. 28, 32);
7. To support the de-obligation process, does the agency's single
integrated financial management system provide the capability for both
acquisition users and finance users to access, where applicable, the
following information previously supplied for the original obligation:
V (pp. 29, 32);
a. Performance measure code?
b. Revenue source code?
c. Additional funding indicator, including increases and decreases?
d. Line item number?
e. Contract line item data?
f. ALC?
8. To support the de-obligation process, does the agency's single
integrated financial management system provide the capability for both
acquisition users and finance users to access an indicator (e.g., Y/N)
as to whether payments to the contractor are exempt from electronic
funds transfer (EFT)? V (pp. 29, 32);
9. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access for an EFT payment: V (pp. 29, 32);
a. Contract number (including modification number, if any)?
b. All associated delivery order numbers (including modification
number, if any)?
c. All associated task order numbers (including:
modification number, if any)?
d. Purchase order (PO) number (including modification number, if any)?
e. Blanket purchase agreement (BPA) number (including modification
number, if any)?
f. All associated BPA call numbers (including modification number, if
any)?
g. Name?
h. Remittance address?
i. Signature of the contractor official authorized to provide EFT
information?
j. Title of the contractor official authorized to provide EFT
information?
k. Telephone number of the contractor official authorized to provide
EFT information?
l. Name of the contractor's financial agent?
m. Address of the contractor's financial agent?
n. Nine-digit routing and transit number (RTN) of the contractor's
financial agent?
o. Contractor's account number?
p. Type of account (checking, savings, or lockbox) for the contractor's
account?
q. The Fedwire Transfer System telegraphic abbreviation of the
contractor's financial agent?
r. Name 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?
s. Address 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?
t. Telegraphic abbreviation 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?
u. 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?
10. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
cross-reference contract numbers and related interagency agreements? V
(pp. 29, 32);
11. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the following lease information: V (pp. 29-30, 32);
a. Amount?
b. Agency option to purchase at end of lease?
c. Purchase price, if agency has option to purchase at end of lease?
d. Life expectancy of leased property when new?
e. Remaining life of leased property when leased?
f. Current retail or fair value of leased property?
g. Agency option to property ownership transfer at end of lease?
h. Access to the lease agreement, including terms and conditions (e.g.,
discount terms and lease period)?
12. Does the agency's acquisition system enable electronic de-
obligation of funds? V (pp. 30, 32);
13. To support the de-obligation process, does the agency's single
integrated financial management system provide the capability for both
acquisition users and finance users to access the following information
associated with contract changes: V (pp. 30, 32);
a. Change in product or service descriptions?
b. Change in unit of measure?
c. Change in quantity?
d. Change in unit price?
e. Change in total amount?
f. Change in extended price?
g. Change to payment terms and conditions?
h. Change to delivery/performance schedule?
i. Revised estimated completion date?
[End of section]
Payment:
1. Does the agency's single integrated financial management system
provide the capability, related to the contractor, for both acquisition
users and finance users to access: M (p. 35);
a. The contractor's nine-digit numeric taxpayer identification number
(TIN)?
b. The contractor's Data Universal Numbering System (DUNS)
identification?
2. Does the agency's single integrated financial management system
provide the capability, related to the contractor, to provide an
indicator (e.g., Y/N) as to whether payments to the contactor are
exempt from EFT? M (p. 35);
3. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the following information related to the contractor for an EFT
payment: M (p. 35);
a. Contract number (including modification number, if any)?
b. All associated delivery order numbers (including modification
number, if any)?
c. All associated task order numbers (including modification number, if
any)?
d. Purchase order (PO) number (including modification number, if any)?
e. BPA number (including modification number, if any)?
f. All associated BPA call numbers (including modification number, if
any)?
g. Name?
h. Remittance address? i. Signature of the contractor official
authorized to provide EFT information?
j. Title of the contractor official authorized to provide EFT
information?
k. Telephone number of the contractor official authorized to provide
EFT information?
l. Name of the contractor's financial agent? m. Address of the
contractor's financial agent?
n. Nine-digit routing and transit number (RTN) of the contractor's
financial agent?
o. Contractor's account number?
p. Type of account (e.g., checking, savings, or lockbox) for
contractor's account?
q. The Fedwire Transfer System telegraphic abbreviation of the
contractor's financial agent?
r. Name 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?
s. Address 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?
t. Telegraphic abbreviation 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?
u. 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?
4. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access the following contract information
that is captured at obligation: M (pp. 35-36);
a. Contract number (including modification number, if any)?
b. All associated delivery order numbers (including modification
number, if any)?
c. All associated task order numbers (including modification number, if
any)?
d. PO number (including modification number, if any)?
e. BPA number (including modification number, if any)?
f. All associated BPA call numbers (including modification number, if
any)?
g. Award date?
h. Obligating document number, if different from contract number?
i. Contractor name?
j. Contractor's address?
k. Any previous company name(s) used for the particular contract?
l. Contract administration office?
m. Payment office?
n. Product or service description?
o. Unit of measure?
p. Unit price?
q. Extended price?
r. Quantity?
s. Payment terms and conditions? [FOOTNOTE 11]
t. Payment type? [FOOTNOTE 12]
u. Accounting information?
v. Names of government-designated receiving officials?
w. Names of government-designated certifying officials?
x. Names of government-designated acceptance officials?
y. Variance amount or percentage allowed?
z. Total amount?
5. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access a protest decision that resulted in
the award of costs? M (p. 36);
6. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access the specified duration of land rights
acquired? M (p. 36);
7. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access any restrictions on the use or
convertibility of general property, plant and equipment (PP&E)
acquired? [FOOTNOTE 13] M (p. 36);
8. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access the following required information
associated with the payment for PP&E acquired under lease: M (p. 36);
a. Lease agreement?
b. Lease terms?
c. Amount of the lease?
d. Discount rate?
9. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access the costs associated with the cleanup
of PP&E? M (p. 36);
10. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access the asset identifier(s) associated
with the cleanup of PP&E? M (p. 36);
11. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access the following items associated with
the payment? M (p. 36);
a. Asset identifier and/or project/program code?
b. Asset category? [FOOTNOTE 14]
12. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access the following information associated
with acquisitions related to software development: M (p. 37);
a. Total acquisition costs by line item description of phase (e.g.,
completion of conceptual formulation, design, and testing)?
b. Transaction purpose (e.g., acquisition, data conversion, or repair)?
c. Asset identifier or associated project/program?
d. Elements of products and services acquired (e.g., training,
licenses, and manuals)?
13. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access assignment of claim information to
ensure payment is made in accordance with the assignment? [FOOTNOTE 15]
M (p. 37);
14. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access the contract terms regarding delivery
or constructive delivery? M (p. 37);
15. Does the agency's single integrated financial management system
provide the capability, related to the contract, for both acquisition
users and finance users to access the advance/prepayment terms
associated with a contract financing agreement? M (p. 37);
16. Does the agency's single integrated financial management system
provide the capability, related to the payment request, for both
acquisition users and finance users to access the bill, invoice, or
written request for payment? M (p. 37);
17. Does the agency's single integrated financial management system
provide the capability, related to the payment request, for both
acquisition users and finance users, to access the following proper
invoice [FOOTNOTE 16] information: M (pp. 37-38);
a. Name of contractor?
b. Address of contractor?
c. Contract number (including modification number, if any)?
d. All associated delivery order numbers (including modification
number, if any)?
e. All associated task order numbers (including modification number, if
any)?
f. Purchase order (PO) number (including modification number, if any)?
g. BPA number (including modification number, if any)? h. All
associated BPA call numbers (including modification number, if any)?
i. Description of products or services for each item?
j. Quantity for each item?
k. Unit of measure for each item?
l. Unit price for each item?
m. Extended price for each item?
n. Total invoice amount?
o. Shipping terms?
p. Payment terms?
q. Name of contractor official to whom payment is to be sent?
r. Address of contractor official to whom payment is to be sent?
s. Name of person to notify if invoice is defective?
t. Title of person to notify if invoice is defective? u. Phone number
of person to notify if invoice is defective? v. Mailing address of
person to notify if invoice is defective?
w. Invoice date?
x. Invoice receipt date?
y. Proper invoice date?
z. Proper invoice receipt date?
aa. Transportation costs?
bb. Prompt payment terms?
cc. Vendor invoice number?
dd. Proper invoice acceptance date?
18. Does the agency's single integrated financial management system
provide the capability, related to the payment request, to provide an
indicator, for both acquisition users and finance users, to mark
whether an invoice has been paid? [FOOTNOTE 17] M (p. 38);
19. Does the agency's single integrated financial management system
provide the capability, related to the payment request, for both
acquisition users and finance users, to access the estimated cost of
work completed by a contractor for facilities or equipment constructed
or manufactured by contractors in accordance with contract
specifications? M (p. 38);
20. Does the agency's single integrated financial management system
provide the capability, related to receipt, for both acquisition users
and finance users, to access the following information from the
receiving report: M (pp. 38-39).;
a. Contract number (including modification number, if any)?
b. All associated delivery order numbers (including modification
number, if any)?
c. All associated task order numbers (including modification number, if
any)?
d. PO number (including modification number, if any)?
e. BPA number (including modification number, if any)?
f. All associated BPA call numbers (including modification number, if
any)?
g. Description of products delivered or services performed?
h. Quantity of items delivered?
i. Unit of measure?
j. Date products delivered, or dates from/to services performed?
k. Date products received?
l. Signature of receiving official? m. Printed name of receiving
official?
n. Phone number of receiving official?
o. Mailing address of receiving official?
21. Does the agency's single integrated financial management system
provide the capability, related to acceptance, for both acquisition
users and finance users, to access the following information: M (p.
39);
a. Contract number (including modification number, if any)?
b. All associated delivery order numbers (including modification
number, if any)?
c. All associated task order numbers (including modification number, if
any)?
d. PO number (including modification number, if any)?
e. BPA number (including modification number, if any)?
f. All associated BPA call numbers (including modification number, if
any)?
g. Product or service description?
h. Unit of measure?
i. Delivery/performance schedule?
j. Quantities accepted?
k. Quantity rejected?
l. Date rejected (returned)?
m. Date products delivered, or dates from/to services performed?
n. Receipt date?
o. Acceptance of products and services date?
p. Progress payment approval date?
q. Signature (or electronic alternative) of acceptance official?
r. Name of acceptance official?
s. Title of acceptance official?
t. Phone number of acceptance official?
u. Mailing address of acceptance official?
v. Interest calculation date? [FOOTNOTE 18]
22. Does the agency's single integrated financial management system
provide the capability, related to acceptance, for both acquisition
users and finance users, to access the following information associated
with final acceptance at closeout relative to final payment: M (p. 39);
a. Date of acceptance?
b. Evidence of performance (e.g. receiving report approved by
designated official)?
c. Receipt of products and services?
23. Does the agency's single integrated financial management system
provide the capability, related to acceptance, to provide to both
acquisition users and finance users, notification of the following: M
(pp. 39-40);
a. Receipt and acceptance of product/services has occurred?
b. Title has passed?
c. Terms of the contract have been met?
d. Progress under the contract has been made for a contract financing
payment?
24. Does the agency's single integrated financial management system
provide the capability, related to acceptance, for both acquisition
users and finance users, to access: M (p. 40);
a. The acquisition cost of each item?
b. The proper accounting classification of each item?
25. Does the agency's single integrated financial management system
provide the capability, related to acceptance, to provide to both
acquisition users and finance users, an evidence-of-performance
indicator if payment was made prior to performance in accordance with
the fast or advance payment clause? M (p. 40);
26. Does the agency's single integrated financial management system
provide the capability, related to acceptance, for both acquisition
users and finance users, to access information on the history of
contractor deficiencies to determine if fast pay abuse exists? M (p.
40);
27. Does the agency's single integrated financial management system
provide the capability, related to the payment, for both acquisition
users and finance users, to access the following: M (p. 40);
a. Contract number (including modification number, if any)?
b. All associated delivery order numbers (including modification
number, if any)?
c. All associated task order numbers (including modification number, if
any)?
d. PO number (including modification number, if any)?
e. BPA number (including modification number, if any)?
f. All associated BPA call numbers (including modification number, if
any)?
g. Contractor invoice number?
h. Total invoice amount?
i. Name of contractor official to whom payment is to be sent?
j. Address of contractor official to whom payment is to be sent?
28. Does the agency's single integrated financial management system
provide the capability, related to the payment, for both acquisition
users and finance users, to access: M (p. 40);
a. The name of the financial approving officer for a voucher?
b. The signature of the financial approving officer for a voucher?
c. The phone number of the financial approving officer for a voucher?
d. The name of the certifying officer for a voucher?
e. The signature of the certifying officer for a voucher?
f. The phone number of the certifying officer for a voucher?
29. Does the agency's single integrated financial management system
provide the capability, related to the payment, for both acquisition
users and finance users, to access the appropriation or fund symbol for
each voucher? M (p. 40);
30. Does the agency's single integrated financial management system
provide the capability, related to the payment, to provide, for both
acquisition users and finance users, a partial payment indicator? M (p.
40);
31. Does the agency's single integrated financial management system
provide the capability, related to the payment, to provide, for both
acquisition users and finance users, the ability to recognize, for an
invoice, that supplies or services have been received and accepted? M
(p. 40);
32. Does the agency's single integrated financial management system
provide the ability to make payment without an invoice, based on the
contract schedule of payment? M (p. 40);
33. Does the agency's single integrated financial management system
provide the capability, related to the payment, for both acquisition
users and finance users, to access the following information associated
with the payment of an asset: M (pp. 40-41);
a. Asset identifier code(s)?
b. Total asset or improvement costs? [FOOTNOTE 19]
c. Category of PP&E (e.g., heritage assets, multi-use assets, general
PP&E, stewardship)?
d. Quantity?
34. Does the agency's single integrated financial management system
provide the capability to flag payments for accelerated/special
processing? M (p. 41);
35. Does the agency's single integrated financial management system
identify project(s) associated with a payment? M (p. 41);
36. Does the agency's single integrated financial management system
provide the capability, related to the payment, to match the following
in accordance with the contract: M (p. 41);
a. Receipts to funding source(s)?
b. Acceptance to funding source(s)?
c. Payment to funding source(s)?
37. Does the agency's single integrated financial management system
provide: M (p. 41);
a. The total amount paid for each contract?
b. The total amount paid for each delivery order?
c. The total amount paid for each task order?
d. The total amount paid for each BPA call?
e. The amount of funds remaining for each contract?
f. The amount of funds remaining for each delivery order?
g. The amount of funds remaining for each task order?
h. The amount of funds remaining for each BPA call?
38. Does the agency's single integrated financial management system
provide the capability, related to the payment, for both acquisition
users and finance users to verify the contracting officer's approval,
including amount and accounting information for a performance-based
payment? M (p. 41);
39. Does the agency's single integrated financial management system
provide the capability to permit progress payments in the amount
approved by the contracting officer? M (p. 41);
40. Does the agency's single integrated financial management system
provide the capability to permit payment without evidence of
performance? [FOOTNOTE 20] M (p. 41);
41. Does the agency's single integrated financial management system
provide the capability, related to the payment, to provide, for both
acquisition users and finance users, an indicator (e.g., Y/N) as to
whether the payment is for a commercial purchase card issuer? M (p.
41);
42. Does the agency's single integrated financial management system
provide the capability to permit payment to commercial purchase card
issuers prior to evidence of receipt or performance? M (p. 41);
43. Does the agency's single integrated financial management system
provide the capability, related to the payment, to provide, for both
acquisition users and finance users, an indicator (e.g., Y/N) as to
whether the associated contract has a fast payment clause? M (p. 41);
44. If the associated contract does have a fast payment clause, does
the agency's single integrated financial management system use the
contractor's invoice to trigger payment? M (p. 41);
45. Does the agency's single integrated financial management system
provide the capability, related to the payment, for both acquisition
users and finance users to access the following information for
intragovernmental payment and collection (IPAC) [FOOTNOTE 21]
transactions: M (pp. 41-42);
a. Agency location code (ALC) contact?
b. Contact telephone number?
c. Contact email address?
d. Originating ALC?
e. Customer ALC?
f. Amount?
g. Obligating document number?
h. Purchase order number?
i. Invoice number?
j. Pay flag?
k. Quantity?
l. Unit price?
m. Unit of issue?
n. Sender Treasury account symbol (e.g., appropriation)?
o. Receiver department code?
46. Does the agency's single integrated financial management system
provide the capability, related to the payment, for both acquisition
users and finance users to access the following IPAC adjustment
transaction information: M (p. 42);
a. ALC contact?
b. Contact telephone number?
c. Contact e-mail address?
d. Originating ALC?
e. Customer ALC?
f. Amount?
g. Original IPAC document reference number?
h. Original date accomplished?
i. Original accounting date?
47. Does the agency's single integrated financial management system
provide the capability, related to the payment, for both acquisition
users and finance users to access the following information for IPAC
zero-dollar transactions: M (p. 42);
a. ALC contact?
b. Contact telephone number?
c. Contact e-mail address?
d. Originating ALC?
e. Customer ALC?
48. Does the agency's single integrated financial management system
provide the capability, related to the payment, for both acquisition
users and finance users to access the following information for
purchase card payments: M (pp. 42-43);
a. Card number?
b. Accounting data associated with card number?
c. Fiscal year?
d. Appropriation/Treasury fund symbol?
e. Organization code?
f. Cost center?
g. Object class?
h. Project code?
i. Program Code?
j. Individual name or office name of cardholder?
49. Does the agency's single integrated financial management system
provide process controls that support the following pre-audit
verifications: M (pp. 43-44);
a. Contract number is valid?
b. Payee name is correct?
c. Required administrative authorizations for the procurement were
obtained (names, titles, and phone numbers)?
d. Required administrative approvals for payment were obtained (names,
titles, and phone numbers)?
e. Taxpayer identification number (TIN) or payee identification number
provided?
f. Payment is not a duplicate payment?
g. Delivered items or services are in accordance with the contract
(quantities, prices, and amounts)?
h. Payment amount is in accordance with the contract, including any
adjustments?
i. Payment tracking control number, (the number that links the invoice
to the government payment)?
j. 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?
k. Cost-effective discounts have been taken?
l. All applicable deductions were made and credited to the proper
account in the correct amount?
m. Receipt, acceptance and payment are matched to funding source(s) in
accordance with the contract?
n. Financing payments have been properly liquidated against delivery
payments?
50. Does the agency's single integrated financial management system
provide process controls that verify that the appropriate government
officials have signed the appropriate form authorizing payment? M (p.
44);
51. Does the agency's single integrated financial management system
provide process controls that verify funds availability before making
payment? M (p. 44);
52. Does the agency's single integrated financial management system
provide process controls that verify that electronic payments are
within the maximum amount specified in the Treasury Financial Manual
(TFM)? [FOOTNOTE 22] M (p. 44);
53. Does the agency's single integrated financial management system
provide the capability to capture vendor information required when
registering with the Central Contractor Registration (CCR)? [FOOTNOTE
23] M (p. 44);
54. Does the agency's single integrated financial management system
provide the capability to track activity by CCR identifier? M23 (p.
44);
55. Does the agency's single integrated financial management system
provide the capability to provide an indicator (e.g., Y/N) as to
whether the contractor is registered through the CCR? M23 (p. 44);
56. Does the agency's single integrated financial management system
provide the capability to provide an indicator (e.g., Y/N) as to
whether the contractor is exempt from registering through the CCR? M23
(p. 44);
57. Does the agency's single integrated financial management system
provide the ability to produce aged accounts payable information? V (p.
44);
58. Does the agency's single integrated financial management system
provide the ability to cross-reference contract numbers and related
interagency agreements? V (p. 44);
59. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the following optional data elements of the contract: V (p. 44);
a. Line item number?
b. Estimated completion date?
60. Does the agency's single integrated financial management system
provide the capability to access the contract payment method (e.g.,
payment to be made by purchase card or other noninvoice 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? V (p. 44);
61. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the name(s) of individual(s) who must approve the invoice before
payment can be made? V (p. 45);
62. Does the agency's single integrated financial management system
provide the capability to 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)?
V (p. 45);
63. Does the agency's single integrated financial management system
provide the capability to enable: V (p. 45);
a. Electronic receiving report processing?
b. Electronic submission of invoices?
c. Electronic approval and signatures?
d. Electronic notification alerts for pending actions?
64. Does the agency's single integrated financial management system
provide the capability to compare the following electronic invoice data
elements to the contract data and advise of "match" or "no match:" V
(p. 45);
a. Contract/order number?
b. Description of items or services?
c. Quantity?
d. Price?
65. Does the agency's single integrated financial management system
provide the capability to "forward" or make available the invoice data
to others outside the finance office [FOOTNOTE 24] for receipt and
acceptance sign-offs on-line? V (p. 45);
66. Does the agency's single integrated financial management system
provide the capability to: V (p. 45);
a. Record or recognize if invoiced quantities exceed, match or are less
than contract quantities?
b. Keep track of quantities yet to be invoiced or received?
[End of section]
Closeout:
1. Does the agency's single integrated financial management system
provide the capability to provide, for both acquisition users and
finance users, a receiving report containing: M (p. 48);
a. A final indicator?
b. Acceptance acknowledged by a designated agency official?
c. Contract number (including modification number, if any)?
d. All associated delivery order numbers (including modification
number, if any)?
e. All associated task order numbers (including modification number, if
any)?
f. PO number(including modification number, if any)?
g. BPA number (including modification number, if any)?
h. All associated BPA call numbers (including modification number, if
any)?
i. Date of receipt?
j. Date of acceptance?
k. Final acceptance indicator?
2. Does the agency's single integrated financial management system
provide the capability to access or provide evidence that the
contractor's final invoice has been submitted? M (p. 49);
3. Does the agency's single integrated financial management system
provide the capability to provide evidence that final invoice payment
has taken place with the following: M (p. 49);
a. Final payment indicator, including any resolution of contract
withholds?
b. Invoice number?
c. Total amount paid?
4. Does the agency's single integrated financial management system
provide the capability, where excess funds have been identified, to
provide: M (p. 49);
a. The document number under which the funds were obligated?
b. The amount of the de-obligation?
c. The date of the de-obligation?
5. Does the agency's single integrated financial management system
provide the capability to provide an accounting document number? V (p.
49);
6. Does the agency's single integrated financial management system
provide the capability to enable: V (p. 49);
a. Electronic contracting?
b. Electronic obligation of funds?
c. Electronic approvals and signatures?
d. Electronic notification alerts for pending actions?
[End of section]
Micropurchases Made with Purchase Cards:
1. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the following information at the time of purchase card approval:
M (pp. 56-57);
a. Card number?
b. Fiscal year?
c. Appropriation/Treasury fund symbol?
d. Organization code?
e. Cost center?
f. Object class?
g. Project code?
h. Program code?
i. Individual name or office name of cardholder?
2. Does the agency's single integrated financial management system
provide the capability for both acquisition users and finance users to
access the following information at the time of invoice/payment,
recorded by card-issuing institution: M (p. 57);
a. Amount?
b. Card number?
c. Individual name or office of cardholder?
[End of section]
General Systems Requirements:
1. Do all components of the agency's single integrated financial
management system provide, at a minimum, the following qualities: M (p.
59);
a. Complete and accurate funds control?
b. Complete, accurate, and prompt recording of obligations?
c. Complete, accurate, and prompt payment of payment requests?
d. Complete, accurate, and prompt generation of acquisition/financial
records and transactions?
e. Complete and accurate maintenance of acquisition/financial records
and transactions?
f. Timely and efficient access to complete and accurate information,
without extraneous material, to those internal and external to the
agency who require the information?
g. Timely and proper sharing of common information between the
acquisition and core financial systems, and other mixed systems (e.g.,
property management systems)?
h. 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? [FOOTNOTE 25] M (p. 59);
2. Does the agency's single integrated financial management system
facilitate the reconciliation of information that is common to the
acquisition system and the core financial management system by
providing for: M (p. 60);
a. Multiple levels of system access, transaction authorization, and
approval authority?
b. Single source data entry?
c. Validation of funds availability prior to scheduling payment?
d. Communication of the need for additional funds?
e. Simultaneous posting of budgetary and proprietary accounts?
f. Prepayment examinations from diverse locations?
g. Controls to ensure transaction processing in proper chronological
and numeric sequence?
h. Standard edits for shared data?
3. Does the agency's single integrated financial management system
provide audit trails to trace transactions from: M (p. 60);
a. Source documents?
b. Original input?
c. Other systems?
d. System-generated transactions?
4. Does the agency's single integrated financial management system
provide transaction details to support account balances? M (p. 60);
5. Does the agency's single integrated financial management system
provide the capability to relate data elements to each other through an
integrated data query facility that supports ad hoc query access to
financial information? M (p. 60);
6. Does the agency's single integrated financial management system
provide data analysis reporting tools? M (p. 60);
7. Does the agency consult JFMIP's Framework for Federal Financial
Management Systems and Core Financial System Requirements documents in
determining appropriate technical requirements for the agency's
operating environment? M (p. 60);
8. Does the agency identify and test agency functional requirements? M
(p. 60);
9. Does the agency perform acceptance and independent verification and
validation to ensure that the acquisition system meets performance
requirements and integrates within the agency's specific information
technology environment? M (pp. 60-61);
10. Does the agency's single integrated financial management system
provide flexible security facilities to control user access at varying
degrees including: M (p. 61);
a. Overall system access?
b. Capability to perform specific functions (e.g., inquiry, update)?
c. Access to certain functionality?
11. Does the agency's single integrated financial management system
provide the capability to define access to specific functions by: M (p.
61);
a. User name?
b. Class of user?
c. User's position?
12. Does the agency's single integrated financial management system
provide for multiple levels of approvals based on user-defined criteria
including: M (p. 61);
a. Dollar limits?
b. Type of document processed?
13. Does the agency's single integrated financial management system
provide the capability to perform reconciliation routines for internal
participant: M (p. 61);
a. Accounts?
b. Ledgers?
c. Funds?
14. Does the agency's single integrated financial management system
provide the capability to identify unsuccessful reconciliations via
either error log or error report? M (p. 61);
15. 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, has the agency's single integrated financial management
system established the appropriate: M (p. 61);
a. Administrative safeguards?
b. Technical safeguards?
c. Physical safeguards?
16. Does the agency's single integrated financial management system
provide a mechanism to: M (p. 61);
a. Monitor changes to software coding?
b. Identify any individual who makes changes to the software coding?
c. Determine whether the individual who made changes to the software
coding is an authorized user?
17. Does the agency's single integrated financial management system
have the ability to report on contract funding and payment by: M (p.
61);
a. Contract number?
b. All associated delivery order numbers?
c. All associated task order numbers?
d. Purchase order number?
e. Blanket purchase agreement number?
f. All associated BPA call numbers?
[End of section]
Records Retention:
1. Is the agency's single integrated financial management system
sufficiently flexible to retain information consistent with varying
record keeping requirements? M (p. 63);
2. Is the agency's single integrated financial management system
sufficiently flexible to purge information consistent with varying
record keeping requirements? M (p. 63);
[End of section]
Related GAO Products:
These related products address three main categories: internal control,
financial management systems, and financial reporting (accounting
standards). We have developed these guidelines and tools to assist
agencies in improving or maintaining effective operations and financial
management.
Internal Control:
Internal Control Management and Evaluation Tool. GAO-01-1008G.
Washington, D.C.: August 2001.
Streamlining the Payment Process While Maintaining Effective Internal
Control. GAO/AIMD-00-21.3.2. Washington, D.C.: May 2000.
Determining Performance and Accountability Challenges and High Risks,
GAO-01-159SP. Washington, D.C.: November 2000.
Standards for Internal Control in the Federal Government. GAO/AIMD-00-
21.3.1. Washington, D.C.: November 1999.
Financial Management Systems:
Property Management Systems Requirements Checklist. GAO-02-171G.
Washington, D.C.: December 2001.
Human Resources and Payroll Systems Requirements Checklist. GAO/AIMD-
00-21.2.3. Washington, D.C.: March 2000.
Grant Financial System Requirements Checklist. GAO-01-911G.
Washington, D.C.: September 2001.
Core Financial System Requirements Checklist. GAO/AIMD-00-21.2.6.
Washington, D.C.: February 2000.
Guaranteed Loan System Requirements Checklist. GAO-01-371G.
Washington, D.C.: March 2001.
System Requirements for Managerial Cost Accounting Checklist. GAO/AIMD-
99-21.2.9. Washington, D.C.: January 1999.
Seized Property and Forfeited Assets Requirements Checklist. GAO-01-
99G. Washington, D.C.: October 2000.
Inventory System Checklist. GAO/AIMD-98-21.2.4. Washington, D.C.: May
1998.
Travel System Requirements Checklist. GAO/AIMD-00-21.2.8. Washington,
D.C.: May 2000.
Framework for Federal Financial Management System Checklist. GAO/AIMD-
98-21.2.1. Washington, D.C.: May 1998.
Direct Loan System Requirements Checklist. GAO/AIMD-00-21.2.6.
Washington, D.C.: April 2000.
Financial Reporting (Accounting Standards):
Title 2 Standards Not Superceded by FASAB Issuances. GAO-02-248G.
Washington, D.C.: November 2001.
Benefit System Requirements: Checklist for Reviewing Systems under the
Federal Financial Management Improvement Act. Washington, D.C.: October
2003.
(195012);
[End of section]
FOOTNOTES:
[1. OMB MEMORANDUM FOR HEADS OF EXECUTIVE DEPARTMENTS AND
ESTABLISHMENTS, CHIEF FINANCIAL OFFICERS, AND INSPECTORSGENERAL, JAN.
4, 2001, REVISED IMPLEMENTATION GUIDANCE FOR THE FEDERAL FINANCIAL
MANAGEMENT IMPROVEMENT ACT OF 1996, ANDdOMB CIRCULAR NO. A-127, REVISED
JULY 23, 1993, FINANCIAL MANAGEMENT SYSTEMS (31 U.S.C. SEC. 3512 NOTE
(2000) (FEDERAL FINANCIAL MANAGEMENT IMPROVEMENT)).
[2. 31 U.S.C. SEC. 3512 NOTE (2000) (FEDERAL FINANCIAL MANAGEMENT
IMPROVEMENT).]
[3. JFMIP IS A JOINT UNDERTAKING OF OMB, GAO, THE DEPARTMENT OF THE
TREASURY, AND THE OFFICE OF PERSONNEL MANAGEMENT(OPM), WORKING IN
COOPERATION WITH EACH OTHER AND WITH OPERATING AGENCIES TO IMPROVE
FINANCIAL MANAGEMENT PRACTICESsTHROUGHOUT THE GOVERNMENT. THE PROGRAM
WAS INITIATED IN 1948 BY THE SECRETARY OF THE TREASURY, THE DIRECTOR OF
THE BUREAU OF THE BUDGET (NOW OMB), AND THE COMPTROLLERGeneral. JFMIP
was authorized BY THE BUDGET ANDcACCOUNTING PROCEDURES ACT OF 1950
(SUBSEQUENTLY CODIFIED AT 31 U.S.C. SEC. 3511(D) (2000)). THE CIVIL
SERVICE COMMISSION,wNOW OPM, JOINED JFMIP IN 1966. Joint Financial
Management Improvement Program, Framework for Federal Financial
Management Systems, FFMSR-0 (Washington, D.C.: January 1995).
[5. JOINT FINANCIAL MANAGEMENT IMPROVEMENT PROGRAM, ACQUISITION/
FINANCIAL SYSTEMS INTERFACE REQUIREMENTS, JFMIP-SR-0202 (WASHINGTON,
D.C.: JUNE 2002).2).
[6. ALTHOUGH THE REQUIREMENTS DOCUMENT INCLUDES OBLIGATION AND DE-
OBLIGATION IN A SINGLE PROCUREMENT PROCESS, IT DISCUSSESOBLIGATION
REQUIREMENTS AND DE-OBLIGATION REQUIREMENTS IN SEPARATE SECTIONS. THE
DE-OBLIGATION SECTION POINTS OUT THATtINFORMATION PREVIOUSLY SUPPLIED
FOR THE ORIGINAL OBLIGATION MUST BE ACCESSIBLE ALSO FOR DE-OBLIGATION
IF THE REQUIREMENTS WERE CATEGORIZED AS MANDATORY FOR OBLIGATION, AND
SHOULD BE ACCESSIBLE ALSO FOR DE-OBLIGATION IF THE REQUIREMENTS WERE
CATEGORIZEDaAS VALUE-ADDED FOR OBLIGATION. IN THIS CHECKLIST, WE HAVE
ENUMERATED THE OBLIGATION REQUIREMENTS AND THE DE-
OBLIGATIONeREQUIREMENTS SEPARATELY.. Intragovernmental business
partner code is similar in concept to a vendor or contractor code and
is an identifier for a federal entity engaged in acquiring products or
services from another Federal entity or providing products or services
to another Federal entity (p. 79). Access to this code will become a
mandatory, rather than value-added, requirement upon issuance of
governmentwide implementing standard requirements (p. 23).
[8. A PSEUDO CODE CAN BE USED INSTEAD OF THE EXACT SGL ACCOUNT NUMBERS
PROVIDED THAT THE ACCOUNT DESCRIPTIONS AND POSTINGRULES ARE THE SAME AS
THOSE USED IN THE SGL FOR RELEVANT TRANSACTIONS (P. 27).).
[9. PER FAR 4.201(A), 48 C.F.R. SEC. 4.201(A) (2002) THE ENTIRE SIGNED
CONTRACT IS PROVIDED TO THE PAYING OFFICE (P. 28).]
[10. PER FAR 4.201(A), 48 C.F.R. SEC. 4.201(A) (2002), THE ENTIRE
SIGNED CONTRACT IS PROVIDED TO THE PAYING OFFICE (P.28).]
[11. EXAMPLES ARE DISCOUNT TERMS, APPLICABLE PAYMENT CLAUSES, WITHHOLD
INDICATOR, OR WITHHOLD PERCENTAGE, ETC (P. 36).]
[12. SUCH AS, ADVANCE PAY, PROGRESS PAY, OR PARTIAL PAY (P. 36).]
[13. FOR EXAMPLE, WHEN THE GENERAL PROPERTY, PLANT AND EQUIPMENT
ACQUIRED REFERS TO LAND DONATED TO AGENCY FOR ITS USE WITHTHE PROVISION
THAT IF THE AGENCY CEASES OPERATIONS AT THAT LOCATION, THE LAND WOULD
REVERT BACK TO THE DONOR (P. 36).).
[14. FOR EXAMPLE, THE NATIONAL DEFENSE ASSETS, MULTI-USE HERITAGE
ASSETS, AND INVESTMENTS IN NON-FEDERAL PROPERTY (P. 36).]
[15. AS IN THE CASE OF A BANKRUPTCY OR COURT ORDERED RESTRUCTURING (P.
37).]
[16. A BILL OR WRITTEN REQUEST FOR PAYMENT THAT MEETS THE MINIMUM
STANDARDS SPECIFIED IN THE APPLICABLE PROMPT PAYMENT CLAUSEAND OTHER
TERMS AND CONDITIONS CONTAINED IN THE CONTRACT FOR INVOICE SUBMISSION.
A "PROPER INVOICE" MUST MEET THEeREQUIREMENTS OF 5 C.F.R. SEC.
1315.9(B) (2002), AND CAN INCLUDE RECEIVING REPORTS AND DELIVERY
TICKETS WHEN CONTRACTUALLY DESIGNATED AS INVOICES (P. 83).
[17. INCLUDING TREASURY SCHEDULE AND TRACE NUMBER (P. 38).]
[18. IN ACCORDANCE WITH 5 C.F.R. PART 1315 (2002) (P. 39).]
[19. BROKEN OUT BY LAND OR STRUCTURES/BUILDINGS, IF POSSIBLE AND
SIGNIFICANT (P. 40).]
[20. PAYMENTS THAT ARE, FOR EXAMPLE, FOR CONTRACT FINANCING, INCLUDING
ADVANCE PAYMENTS AND COMMERCIAL CONTRACT FINANCING (P.41).).
[21. AN IPAC TRANSACTION OCCURS WHEN ONE GOVERNMENT AGENCY OR COMPONENT
ACQUIRES PRODUCTS OR SERVICES FROM ANOTHERGOVERNMENT AGENCY OR
COMPONENT (P. 91).).
[22. SEE THE TREASURY FINANCIAL MANUAL, I TFM 4-2000, PAYMENT ISSUE
DISBURSING PROCEDURES (P. 67).]
[23. JFMIP DESIGNATED THIS REQUIREMENT AS "VALUE-ADDED" BUT POINTED OUT
THAT IT WOULD BECOME MANDATORY UPON ISSUANCE OFGOVERNMENTWIDE
IMPLEMENTING STANDARD REQUIREMENTS (P. 44). OMB HAS SINCE ISSUED ITS
MEMORANDUM FOR THE HEADS OFfDEPARTMENTS AND AGENCIES, M-03-01, OCTOBER
4, 2002, BUSINESS RULES FOR INTRAGOVERNMENTAL TRANSACTIONS WHICH BECAME
EFFECTIVE OCTOBER 1, 2003.
[24. OTHERS OUTSIDE THE FINANCE OFFICE REFER TO RECEIVING AND ACCEPTING
PERSONNEL AND CONTRACTING OFFICE PERSONNEL (P. 45).]
[25. AS PRESCRIBED BY LAW (P. 59).]
GAO's Mission:
The General Accounting Office, the investigative arm of Congress,
exists to support Congress in meeting its constitutional
responsibilities and to help improve the performance and accountability
of the federal government for the American people. GAO examines the use
of public funds; evaluates federal programs and policies; and provides
analyses, recommendations, and other assistance to help Congress make
informed oversight, policy, and funding decisions. GAO's commitment to
good government is reflected in its core values of accountability,
integrity, and reliability.
Obtaining Copies of GAO Reports and Testimony:
The fastest and easiest way to obtain copies of GAO documents at no
cost is through the Internet. GAO's Web site ( www.gao.gov ) contains
abstracts and full-text files of current reports and testimony and an
expanding archive of older products. The Web site features a search
engine to help you locate documents using key words and phrases. You
can print these documents in their entirety, including charts and other
graphics.
Each day, GAO issues a list of newly released reports, testimony, and
correspondence. GAO posts this list, known as "Today's Reports," on its
Web site daily. The list contains links to the full-text document
files. To have GAO e-mail this list to you every afternoon, go to
www.gao.gov and select "Subscribe to e-mail alerts" under the "Order
GAO Products" heading.
Order by Mail or Phone:
The first copy of each printed report is free. Additional copies are $2
each. A check or money order should be made out to the Superintendent
of Documents. GAO also accepts VISA and Mastercard. Orders for 100 or
more copies mailed to a single address are discounted 25 percent.
Orders should be sent to:
U.S. General Accounting Office
441 G Street NW,
Room LM Washington,
D.C. 20548:
To order by Phone:
Voice: (202) 512-6000:
TDD: (202) 512-2537:
Fax: (202) 512-6061:
To Report Fraud, Waste, and Abuse in Federal Programs:
Contact:
Web site: www.gao.gov/fraudnet/fraudnet.htm E-mail: fraudnet@gao.gov
Automated answering system: (800) 424-5454 or (202) 512-7470:
Public Affairs:
Jeff Nelligan, managing director, NelliganJ@gao.gov (202) 512-4800 U.S.
General Accounting Office, 441 G Street NW, Room 7149 Washington, D.C.
20548:
