OUSD (Comptroller) Business Integration Office (BIO)

5 March 2015

Standard Financial Information Structure (SFIS)Standard Line of Accounting (SLOA)

Readiness Status

2

Requirements, Objective, & Priorities

• Memo: Department of Defense Standard Line of Accounting/Accounting Classification• Signed by: Mr. Hale & Ms. McGrath, Dated: Sep 14 2012• “An initial SLOA Implementation Plan must be submitted by January 15, 2013…The plan(s)

should give priority to interfaces affecting auditability and provide implementation dates, targeting completion by September 2014”

• http://dcmo.defense.gov/products-and-services/standard-financial-information-structure/

Overall Objective:• Generate and pass standard financial data between systems to provide control, traceability,

auditability, transparency and reconciliation of financial data across DoD’s E2E processes, strengthening financial management across the DoD enterprise for audit readiness

• Reduce over 100 different LOAs to one standard line of accounting (min. req. data elements)

• Reduce the number of point-to-point interfaces (use of a router during interface updates)

• SLOA data elements contain TAS/BETC (mandatory for GWA compliance) & recon elementsPriorities:• Systems Priority:

– P1: Contract Pay, Vendor Pay, & IGT (70%); P2: Military Pay & Civilian Pay (20%)• Target & Core (Former Legacy) systems that are integral to auditability• Substantial reliance on DFAS; integral to accomplish true end-to-end capability

3

Generic Contract Pay E2E: Functional Process1. Users Prepares MIPR in the External ERP (SLOA is required to

properly Post/Report transaction.)

2. Requisition is sent to C/W system and Contract is Prepared (Parts of the SLOA are need to verify proper contract funding and perform federal contract reporting.)

3. A Funds Validation is sent from the Contract Writing Solution to the Accounting system to verify funding is still available.

4. Contract is send to the Vendor.

5. Requisition identifiers and Contract are sent ERP to record PO. (SLOA acts a compensating control if Requisition identifiers can’t be matched.)

6. Contract is Loaded in the EDA. (SLOA is loaded in to EDA to provide users a consolidated place to see contract data associated to finance data across the enterprise.)

7. Contract is sent to MOCAS for administration. (SLOA is needed for MOCAS to make follow-on Prevalidation requests associated with Payments and to meet Payment Reporting Requirements.)

8. EDA provides Pre-pop data to WAWF (the SLOA AAI is used for routing).

9. PR, PO, LOA, and Contract IDs are sent to EUD to load Prevalidation information. (SLOA needs to be sent to EUD for Prevalidation because not all requisitions originate in the accounting system).

10/11. Vendor Delivers Goods. Vendor Invoices via WAWF.

12. Receiving Activity records Goods Receipt in ERP. WAWF sends Invoice to ERP.

13. WAWF sends the Invoice to the Accounting System to preform the 3-way match.

14. Invoice and Receiving Report are sent to MOCAS for Payment.

15. MOCAS sends Prevalidation request to EUD. (Need to ensure SLOA associated to the Contract has sufficient funding.)

16. EUD Prevals the SLOA with the Accounting System.

17. EUD sends the funding verification back to MOCAS that the Contract has available funds. Invoice is accepted in ERP and Accounts Payable Recorded. (SLOA acts as a compensating control to locate matching PO.)

18. MOCAS issues payment to Vendor.

19. MOCAS sends DCAS payment information. (DCAS needs SLOA data to perform x-disbursement and to perform Treasury Disbursing).

20. DCAS Recons Cash with the Accounting System . (SLOA is used to preform Recon).

21. DCAS sends Treasury Level SLOA data to the Treasury Payment Information Repository (PIR). (SLOA data is needed for Treasury Reporting). This Feed needs to be Daily.

22. DCAS send Cross-Disbursement data including the SLOA to ERP to record the Expenditure. (SLOA acts as a compensating control to locate matching PO.)

23. Trial Balance Submission. (This includes the Summary level SFIS Data).

24. Submission of the Financial Statements to the Treasury. (This includes the USSGL SFIS Attributes).

Potential LOAerrors

1 2 3

• Reduce unoblig

ated

balances

• Match

obligation to

commitm

ent

• Reduce potential A

DAs

• Direct

Treas.

Disb. O

pp

• 3-way

match

& preva

l

• Reduce In

terest penalties

• Facil

itate Cro

ss-

Disburse

ments

• GWA Compliance

Req

• Reduce In

-Transit

s

• Match

Disb. to

Oblig

.

• Reduce Clearin

g

Account B

alances

• FBwT St

andard Pro

cess

• Reduce U

nsupporte

d JVs

Commitment to Disbursement

Compliance to SLOA Standards will Serve as a Compensating Control when Interfaces Fail/Reject & will Reduce Manual/Legacy Processes

4

Legend

Disbursing Systems

SFIS/SLOA Vendor Pay Priority SV-1 OUSD(C) BIO Long-term Vision

Entitlement SystemsContracting Systems

Support Systems

DLA SPS (May-15) DLA eProc (Feb-14)Army PADDS

AF ConWrite

DFAS ADS (Aug-15)Treas PAM/SPSDFAS DDS (May-14)

DFAS CDS

DFAS DCAS (Sep-14)

DLA EDA (May-15)

DLA DDRS (N/A)

DLA WAWF (N/A)

Treas Reporting (PIR, CARS)

Accounting SystemsAF DEAMS

DFAS GAFS-R

Army LMP

Army GFEBS

Army CEFMS

DLA EBS

DLA DAI

JS EBAS

Navy ERP

DFAS SABRS

DFAS STARS

DFAS CAPS-W (Feb-17)

DFAS IAPS

DFAS One PaySLOA Ready Dates Not

Provided

SFIS ConfiguredSLOA Long-term Plan

SLOA Plan Not Provided

SLOA Ready by GWA

Not SLOA Applicable

NOT GEX Connected

DLA WAWF

Treas IPP / IPAC

DFAS SCS in DCD/DCW (Aug-15)

Most Systems are GEX Connected & Should Update their GEX Maps to Route via GEX

WHS EBAS-D

DISA FAMIS

DFAS SRD-1

5

Accounting Systems – Implementation Status

ACCOUNTING SYSTEMS` SLOA CONFIGURATION READINESS INTERFACE UPDATE READINESS

TI - 97 SFIS 10.0 (& SLOA) READY PER IDM EXISTING GEX MAP FOR UPDATESDLA - DAI Apr-15 Apr-15; GEX ConnectedDLA - EBS SLOA Ready Sep-14; GEX ConnectedJS - EBAS SLOA Ready* Sep-14; GEX Connected

WHS - EBAS-D SLOA Ready** Sep-14; GEX ConnectedDISA - FAMIS SLOA Ready* GEX Connected

Planned or Complete 5/5 5/5Percent Applicable 100.0% 100.0%

SERVICES SFIS 10.0 (& SLOA) READY PER IDM EXISTING GEX MAP FOR UPDATESAF - DEAMS SLOA Ready* GEX Connected. Oct 2014 StartDFAS - GAFS N/A - Legacy. Possible GEX Candidate Legacy. Possible GEX Candidate

ARMY - GFEBS May-15* GEX Connected. No Plan ProvidedARMY - LMP SLOA Ready* GEX Connected. No Plan Provided

ARMY - GCSS-A May-15* No Plan ProvidedNAVY - ERP Sep-17 GEX Connected. No Plan Provided

NAVY - MSC FMS Nov-15* Depends on AOANAVY - STARS N/A - Legacy. Possible GEX Candidate Legacy. Possible GEX CandidateDFAS - SABRS SLOA Ready* GEX Connected. Planning in Process

Planned or Complete 7/7 5/9Percent Applicable 100.0% 55.0%

DoD Target Accounting

Systems

Planned or Complete 12/12 10/14

Percent 100.0% 71.9%

* Confirmed** Missing Sub Class. Immaterial to WHS’s business.

JITC is conducting SFIS Validations on current USSGL, SFIS and SLOA to Confirm SLOA Readiness and Compliance

6

Feeder Systems – Implementation StatusFEEDER SYSTEMS SLOA CONFIGURATION READINESS COMPLETED CONFIGURATION SLOA INTERFACE READINESS

DLA FEEDER SYSTEMS SFIS 10.0 / SLOA READY PER IDM SLOA READINESS STATUS EXISTING GEX MAP FOR UPDATESDLA - EFD Oct-15 On Track GEX Planning in Process

DLA – DCAS SLOA Ready Necessary for “Cash Accountability” GEX conn’t (DAI)

DLA - SPS May-15 (rolling implementation, agency specific) On Track GEX conn’t (MOCAS)

Plans w/DEAMSDLA - DTS Dec-14 GEX conn’t (DAI)

Planned or Complete 4/4 0/4 4/4Percent Applicable 100.0% 0.0% 100.0%

DFAS FEEDER SYSTEMS SFIS 10.0 / SLOA READY PER IDM SLOA READINESS STATUS EXISTING GEX MAP FOR UPDATESADS Aug-15 Prob. Stmt Approved. GWA target sys. No Plan Provided. GEX conn’t (DAI)DDS May-14 Problem Statement Approved No Plan Provided

MOCAS Aug-17 (SLOA Only) No interim solution. Prob Stmt Approv No Plan Provided. GEX conn’t (SPS)

CAPS-W Feb-17 Problem Statement Approved No Plan ProvidedODS Nov-16 Problem Statement Approved No Plan Provided. GEX conn’t (DAI)DCPS Dec-14 Problem Statement Approved No Plan Provided. GEX conn’t (DAI)

DJMS (AC & RC) To be determined Needs to be addressed To be determinedOne Pay N/A - Legacy N/A – Legacy until subsumed No Plan Provided

IATS N/A – Legacy N/A - Legacy Possible GEX CandidateIAPS N/A – Legacy N/A – Legacy, until GAFS Retirement Possible GEX CandidateTGET Aug-14 On Track No Plan Provided. GEX conn’t

PowerTrack N/A - 3rd Party owned N/A - 3rd Party owned Possible GEX Candidate. GEX conn’tEC/EDI (EUD) Aug-17 Problem Statement Approved N/A. GEX conn’t (DAI)EC/EDI (GPC) N/A - 3rd Party owned N/A - 3rd Party owned Possible GEX Candidate. GEX conn’t

DCD/DCW Aug-15 Problem Statement Approved No Plan Provided. GEX conn’t (DAI)EAS Aug-17 Will auto MOCAS manual pay proc’d N/A

SCRT Aug-17 No interim solution N/ADCMS N/A - Legacy N/A – Legacy until DCAS subsumes Possible GEX Candidate

Planned or Complete 11/12 0/12 10/15Percent Applicable 91.7% 0.0% 66.7%

DoD Feeder Systems

Planned or Complete 15/16 0/16 14/19

Percent 93.8% 0.0% 74.0%

7

Next Steps (beyond SFIS/SLOA Compliancy)

• Interfaces should be updated to the SFIS/SLOA standard• Use the Global Exchange (GEX) for interface routing• Use the SLOA Centralized Service (SCS) for validation of the SLOA

(Aug 2015)• Time of Implementation (e.g., SLOA Crosswalk Service) for translation

(Sep 2017)• Work with A&FP to get DoD FMR Volume 1, Chapters 4 and 7

updated

Backup

Please visit the SFIS Resources Homepage:http://dcmo.defense.gov/products-and-services/standard-financial-information-structure

/

8

9

AIR FORCE OPERATIONS AND MAINTENANCE

DEPT FY APPR SYM FC FY OAC OBAN RC/CC BA EEIC ADSN ESP PE FCC57 6 3400 30 6 47 5A 110704 04 582.AA 503000 AB 72806F

ARMY OPERATIONS AND MAINTENANCE

DEPT FY BSN OA ASN AMSCO EOR MDEP FCA SDN APC UIC FSN21 6 2020 57 3106 325796.BD 26FB QSUP CA200 GRE12340109003 AB22 W0RNAA S34030

NAVY/MARINE CORPS - GENERAL

DEPT FY APPN SUBHEAD OC BCN SUBALLOT AAA TTC PAA CC17 7 1105 0000 026 63400 3 063340 1D 000151 00560852000

Current Financial Visibility Challenge

• Lack of financial data standards across the Services impedes the ability to analyze performance on an enterprise-wide basis

One Standard Line of Accounting was established on Aug 14 2012

10

SLOA IS A “STANDARD”

• In the Business Enterprise Architecture (BEA)• In the Standard Financial Information Structure (SFIS)

– All SLOA data elements are standard data elements in SFIS– SLOA data elements contain data elements required for

• Treasury and OMB reporting (at the appropriation level)• DFAS reconciliation• Component reconciliation (below the appropriation level)

• A Defense Business Council (DBC) requirement for all Target/Core systems to be SLOA compliant for interoperability– Most accounting systems and DLA service provider systems are SLOA ready or

will be very soon– Priority DFAS service provider systems have plans to be SLOA compliant, if not

already compliant • Coordinated TI-97 Work Stream efforts (2B – Recon and 2A – Universe of

Transactions) to incorporate the SLOA data elements • DFAS DCD/DCW will begin development of a SFIS/SLOA Validation web-service in

Jan 2015

11Components did not update their interfaces with Trading Partners during past

SFIS updates in their systems (and visa versa)

SLOA DATA ELEMENTS ADDED IN SFIS v 10.0(3 of 26 data elements = 12% of what's in the SLOA)

Field Name Requirement

Sub-Allocation (Limit/Sub-Allotment) Sub-Allotment

SC Implementing Agency Code FMS

Functional Area (Budget/Project) Component LI/Recon

SLOA DATA ELEMENTS ALREADY IN SFIS (Original version, 4.0, 9.0)(23 of 26 data elements = 88% of what's already in the SLOA)

Field Name RequirementSub Class (aka Sub-Level Prefix) TAS

Dept Transfer (aka Alloc Transfer) TASDept Regular (aka Treasury Index) TASBeginning Period of Availability (aka Beg FY) TASEnding Period of Availability (aka End FY) TASAvailability Type (X=No Year) TASMain Account (aka Basic Symbol) TASSub Account (Below Main Acct) TASBusiness Event Type Code (BETC) (Repl Trans Codes) GWA PIR Req.Object Class (3-digit for A-11; aka EOR) OMB 1002Reimbursable Flag (D/R) TASBudget Line Item (aka Program/Project/Element) OMB 1002SC (aka Foreign Military Sales) Customer Code Foreign Military SalesSC Case Designator (formerly “FMS Case Identifier”) Foreign Military SalesSC (formerly FMS) Case Line Item Identifier Foreign Military SalesAgency Disbursing Identifier Code (DSSN) GWA PIRAgency Accounting Identifier (FSN) DFAS/ReconFunding Center Identifier (aka Fund Center/Cost Obj) Component LI/ReconCost Center Identifier (aka Cost Center/BCN) Component LI/ReconProject Identifier (WBS) Component LI/ReconActivity Identifier (Activity/Special Project/Network) Component LI/ReconCost Element Code (Commitment Item/EEIC) Component LI/ReconWork Order Number (Internal Order/Job Order) Component LI/Recon

23

3

SFIS Data Elements in the SLOA

In Previous VersionsIn v. 10.0

Standard Line of Accounting in the Standard Financial Information Structure

PR Builder

USMC SABRS: Vendor Pay (Interim)

CAPS-W(Feb-2017)

ADS(Aug-2015)

Treasury

DDRS

SPS(May-2015)

DCAS(Sep-2014)DCD

Receiving Activity

SABRS (SLOA Ready)

Commitment Obligation Accounts Payable Expenditure

EDA

Other Accounting

System

Purchase Requisition

Vendor

WAWF

1

1

2

S GEX

V GEX V GEX

V GEX

V GEXV GEX

V GEX V GEX

V GEX

V GEX V GEX

V GEXV GEX

V GEX

V GEX

S GEX

3S GEX

GEX ConnectedLegacy System (Ret.)Validation Service

Crosswalk and Translation Service

# Note/Add. Info.

No SLOA data

GEX

S

V

SLOA Critical Path

Not GEX Connected

SLOA Ready systems should begin to update interfaces to SLOA, use the GEX for routing, and use the SCS (DCD/DCW) for Validation. Any Legacy systems would brown out during this period.

PR Builder

USMC SABRS: Vendor Pay (To Be)

CAPS-W(Feb-2017)

ADS(Aug-2015)

Treasury

DDRS

DCAS(Sep-2014)DCD

Receiving Activity

SABRS (SLOA Ready)

Commitment Obligation Accounts Payable Expenditure

EDA

Other Accounting

System

Purchase Requisition

Vendor

SPS(May-2015)

WAWF

V GEX V GEX

V GEX

V GEXV GEX

V GEX V GEX

V GEX

V GEX V GEX

V GEXV GEX

V GEX

V GEX

V GEX

V GEX

V GEX

GEX ConnectedLegacy System (Ret.)Validation Service

Crosswalk and Translation Service

# Note/Add. Info.

No SLOA data

GEX

S

V

SLOA Critical Path

Not GEX Connected

The Target Environment

14

SFIS/SLOA Centralized Services within Scope of DCD/DCW Current Capability

SCS will validate SFIS/SLOA Data sent via GEX or Direct Connect

Validation/Translation Scenarios:

Target/Core -> Target/Core = Validate

Legacy -> Target/Core = Translate and Validate

Target/Core -> Legacy = Validate and Translate

Legacy -> Legacy = No Validation and No Translation

Target Accounting Systems (Recon with SFIS/SLOA data elements (e.g., GTAS, PIR, budget, and cost))

Transactions External to the Accounting System

USSGL Trial Balance / SFIS Concept View

Gov’t Wide Statements

Treasury

DDRS

USSGL Compliant Trial Balances

Commitments Obligations Accruals Expenditures Disbursements

STANDARD DATA ELEMENTS (FROM FEEDER SYSTEMS) GIVE THE ACCT. SYS. NECESSARY INFORMATION FOR RECORDING TRANSACTIONS IN THE ACCT. SYS. FOR PROPER T/B REPORTING

DoD TAS/BETC – Input to FBwT• National Debt• Public Confidence

• Intergovernmental Transactions Material Weakness

DoD TAS/BETC Info – for DoD FBwT• NTDO (DFAS/Other DoD Disb.) • TDO (Treas. Disb.)

DoD TAS/BETC for FBwT• All Components - consolidated • Intra-governmental Transactions

Legacy SystemsDo not supply necessary info

resulting in JVs and unsupported JVs

USSGL

SFIS

How Does SLOA Support the FM Strategic Initiatives?FM Strategic Initiative Outcomes How SLOA Enables Each Outcome

Financial Improvement and Audit Readiness (FIAR)

SBR Assertion FY 2014Financial Statement Assertion FY 2017

• Software tracks and records audit trail at each exchange of data, business rule modification, format transformation, etc.

• Enables matching transactions between multiple accounting/feeder systems in 1-to-1 format which can be easily reconciled

• Enables cleaner end-to-end transactional flow and processingStandard Line of Accounting (SLOA) Improved E2E FM Information Exchange • Enables clean interoperability across the enterprise E2Es

SFIS/USSGL Compliance and Validation

• Proper Posting of Transactions in DoD Financial Systems

• SFIS Compliance Plans as part of Component OEPs

• Workbooks define and reformat subset of SFIS data (SLOA) into standard definitions

• Data compliance with Treasury and OMB standards

Enterprise Funds Distribution/Next Generation Resource Management System (EFD/NGRMS)

Integrated capability to formulate, distribute, track and execute the DoD budget

• Links transactions to the Budget/Funds Distribution data• Transformed, standard data for allocation and distribution of funds

identically across the enterprise

Direct Treasury Disbursing Standard FBWT Daily Recon Process• Enables automatic matching of disbursement to accounting system (near

real-time recon)• Enables routing ERP data directly to Treasury• Provides necessary data to prepare a Direct Treasury Pay Ready File

Government-wide Accounting (GWA) Daily Treasury Reporting - GWA compliance by Oct. 14Standard FBWT Daily Recon Process

• Enables translation of TAS/BETC standard data elements to ADS• Consolidates DSSNs into standard repository for daily reporting

Intragovernmental Transactions (IGT)

• Standardize IGT Process DoD-Wide• Eliminate manual processes and multiple forms• Single Repository for IGT Orders for audit readiness• Reduce IGT Eliminations material weakness

• Enables standardized MIPRs necessary data to perform eliminations• Intakes data formats into single central repository from multiple buyer

systems and transforms it into a standard format, and vice versa• Standard buyer and seller data provides data matching and reconciliation

Delinquent Debt Management Delinquent debt collections to treasury after 90 days, using re-engineered processes

• Enables matching and analysis of invoice data to obligation data in real-time and analyzes discrepancies between the two

• Provides flags against delinquency business rules and provides error report when rules are violated (document LOAs overpaid, etc.)

Maximize ERP Capabilities • E2E Process Improvement• Eliminate redundant capabilities in the E2Es

• Take advantage of imbedded controls within ERPs• Eliminates inefficiencies and reliance on feeder systems• Reduces need to point-to-point interfaces & downstream errors

Standard Transaction Broker Reduce/Minimize Point-to-Point Interfaces• Already connected to the GEX• Minimizes need to reconfigure legacy systems• Enables translation, validation, and routing between key E2E systems

Business Intelligence Tools Near real-time, standards-based information and analytics from authoritative sources

• Software provides detailed reports at each exchange of data, business rule modification, format transformation, etc.

Cost Management Consistent cost data and management across the Department

• Enables use of cost management codes and OCC for cost reporting• Provides the cost management information on every purchasing

transaction which will facilitate Full Cost Accounting

Slide: 16

17

Speaker

Micky Chopra,the Office of Undersecretary of Defense (Comptroller)/

Office of the Deputy Chief Financial Office/Business Integration Office