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Figure A7.C2.F5

Figure A7.C2.F5. FMS Case Review and Reconciliation Matrix

Item # What To Review LOA DIFS IA System1 Case Dir Case File Case Mgr Records Funding Docs Shipment Docs Voucher/ Expns End Of Review Timeframe What To Do (Reconciliation) 2
Section 1: General Case Data

1

Compare LOA values in DSAMS, DIFS and IA systems

X

X

X

 

 

 

 

 

 

C3 (final ACCP closure)/ C1 (non-ACCP closure) status

When DIFS does not equal LOA values contact Country Manager/Country Accountant at DFAS Indianapolis for assistance.

2

Compare LOA line values and associated CAS, and LSC in DSAMS, DIFS and IA systems

X

X

X

 

 

 

 

 

 

C3 (final ACCP closure)/ C1 (non-ACCP closure) status

When IA system values do not equal LOA values contact legacy system point of contact to resolve. As appropriate, initiate LOA modification in DSAMS.

3

Ensure commitments are posted.
* not valid for Army

 

 

X

 

X*

X*

 

 

 

When C1 transaction/closure cert is sent to DFAS Indianapolis

Ensure commitments are posted; check program office (local records) against official accounting and IA records; check with financial point of contact/comptroller to ensure records are accurately posted.

4

Review commitments, obligations and expenditures with adjusted net case value

X

X

X

X

X

X

X

 

X

C3 (final ACCP closure)/ C1 (non-ACCP closure) status

Review case accounting records to ensure that the case is not over committed, obligated or expended. Take appropriate action to clear erroneous commitments, obligations and expenditures. Examples include but are not limited to increasing the case value or resolving problem disbursements (which require intensive work and are discussed in item 20 below).

5

Ensure obligational authority (OA) issued does not exceed adjusted net case value

X

X

X

X

 

X

X

 

 

C3 (final ACCP closure)/ C1 (non-ACCP closure) status

When OA received exceeds ADJ NCV, check case directive. Ensure OA value is net of CAS and LSC. Check with legacy system point of contact.

6

Ensure obligations (OBS) do not exceed OA issued

X

 

X

X

X

X

X

 

 

C3 (final ACCP closure)/ C1 (non-ACCP closure) status

If obligations exceed OA received, check funding documents, check system to ensure duplications are not posted. If duplications posted contact financial point of contact/comptroller to deobligate. If obligations are valid, determine if all OA has been drawn down. If not, draw down additional OA. If all case OA received and obligations exceed OA, a case amendment/ modification is required to increase case value. Check financial system to ensure that correct use of appropriation indicators, pricing elements, and direct/indirect pricing codes were utilized.

7

Ensure total cumulative from inception (CFI) OBS on DIFS FIF2 Budget OA/OBS agrees with CFI OBS recorded in IA System.

 

X

X

 

 

 

 

 

 

Before transmittal of C1 transaction/closure cert to DFAS Indianapolis

Compare IA Obligations against DIFS total Obligations CUM FROM INCEPT. This amount is updated monthly. Work with DFAS Indianapolis to correct; also work with legacy system administrator. Minor OA/Obligation rounding variance, usually under $200, between the IA accounting system and DIFS is allowed and can exist at case closure.

8

Correct any rounding variances between IA System and DIFS

 

X

X

 

 

 

 

 

 

Before transmittal of C1 transaction/closure cert to DFAS Indianapolis

Any rounding variances should be brought to the attention of DFAS Indianapolis for correction (e.g. CAS and LSC).

Section 2: Delivery-Related Data

9

Compare delivery quantities (LOA, ordered, delivered)

X

X

X

X

X

X

X

X

 

Before transmittal of C1 transaction/closure cert to DFAS Indianapolis

Check case direction in program directives against LOA and ensure that quantities ordered/delivered do not exceed quantity ceilings specified in LOA. Also, compare ordered vs. delivered quantities in legacy systems (including DIFS and DSCA 1200 system). If reported quantities are determined to be invalid, initiate corrective action with legacy system point of contact or other point of contact. If reported quantities are valid, amendment/modification LOA as appropriate.

10

Ensure accurate and timely delivery reporting of ALL deliverables

X

X

X

X

X

X

X

X

X

Before transmittal of C1 transaction/closure cert to DFAS Indianapolis

Track deliveries of major items and ensure all deliveries (physical and financial) already completed are recorded. Also, ensure that as deliveries are posted that NRC costs are appropriately billed. Ensure any NRC waivers that apply are not inadvertently billed. Track and ensure all other deliveries (physical and financial) already completed are recorded and ensure that future deliveries are recorded. If deliveries are delayed notify purchaser and prepare case amendment/modification when required. When an LOA line/case becomes SSC, ensure IA system is annotated with an SSC date. Issue Notice of Supply Service Completion (NSSC) or its equivalent IAW local IA/Command procedures. E-Bills enable all material shipped to be reported to DIFS as shipped delivery reported. The E-Bill shall be used if an actual bill was not received within 30 days of material shipment/service performance. Ensure E-Bills are converted to actual billings throughout the case and specifically at closure.

11

Ensure delivery reporting to correct LOA Line; also review Delivery Source Codes, Appropriation Indicators, Pricing Elements, Price Codes and other variables as appropriate

X

X

X

X

X

X

X

X

 

Before transmittal of C1 transaction/closure cert to DFAS Indianapolis

Review funding documents, to check appropriation indicators, pricing elements, and delivery source codes to ensure that deliveries are posting correctly within IA system and in DIFS (to the correct LOA line). If any part of the property accounting activity (PAA) field in the line of accounting is erroneous, work with financial point of contact/comptroller to correct. (Note: Army does not use PAA codes.) Make changes as necessary to DSAMS in order to keep case reconciled, this may require case modification to realign.

12

Compare DIFS deliveries to IA deliveries

 

X

X

 

 

 

 

 

 

Before transmittal of C1 transaction/closure cert to DFAS Indianapolis

Compare IA deliveries against DIFS. Formula for comparison: DLVR ART SVC COST minus DLVR CAS (NON LIQ and LIQ) minus LSC STOCK FUND should equal IA deliveries. Depending on the age of the case, and if STOCK FUND was used, the STOCK FUND must be added to the IA deliveries in order to balance between the two systems. Ensure all positive transaction control rejects are cleared. Work with DFAS Indianapolis to correct. Also, verify constructive delivery ('C1') quantities reported.

13

Resolve SDRs

 

X

X

 

X

X

X

X

X

Before transmittal of C1 transaction/closure cert to DFAS Indianapolis

Resolve SDRs within published timeframes. Work with DFAS Indianapolis as necessary to resolve financial SDRs. Make changes as necessary to all systems (DSAMS, IA, and DIFS). Changes may require an LOA amendment/modification so that all systems remain synchronized, reflect the same accurate data and result in accurate deliveries and applied surcharges.

Section 3: Expenditures/Disbursements

14

Ensure ADMIN, CAS, SCML and Royalty Fee disbursements do not exceed estimated ADMIN, CAS, SCML and Royalty Fees

 

X

X

 

X

X

X

 

X

C3 (final ACCP closure)/ C1 (non-ACCP closure) status

If ADMIN, CAS, SCML or Royalty Fees disbursements exceed LOA estimates, check funding documents, along with obligations and expenditures against IA system. If duplications posted, contact financial point of contact/comptroller to correct. If valid, prepare case amendment/modification to realign funds or if required to increase case. Work with DFAS Indianapolis to make summary changes to SEC 21 and SEC 22 and associated CAS costs. Also check Delivery Source Codes to ensure correct posting to SEC 21 and SEC 22.

15

Ensure LSC disbursements do not exceed estimated LSC

 

X

X

 

X

X

X

 

X

Before transmittal of C1 transaction/ closure cert to DFAS Indianapolis

If LSC disbursements exceed estimates, verify accuracy of Generic Codes used. Also, check funding documents, along with obligations and expenditures against IA system. If duplications posted, contact financial point of contact/comptroller to correct. If valid, prepare case amendment/modification to realign funds or if required to increase case. LSC corrections must be done at the individual requisition level/line of accounting.

16

Ensure Accessorial costs in DIFS do not exceed Ordered Accessorial and LOA value

X

X

X

 

X

X

X

X

X

Before transmittal of C1 transaction/ closure cert to DFAS Indianapolis

Ensure accessorials costs do not exceed LOA estimates. If accessorials do exceed, review LOA, case direction, shipping documents and actual bills to determine how items were packaged, crated, handled or transported. What changes were made? Were these reflected in the transportation bill code in the requisition? If erroneous, correct. May require a DIFS history search. Work with DFAS Indianapolis.

17

Compare DIFS Disbursements to IA disbursements

 

X

X

 

 

 

 

 

 

C3 (final ACCP closure)/ C1 (non-ACCP closure) status

ART SVC DISB on FIS2 should equal IA disbursements. When IA disbursements are not equal to DIFS disbursements, determine missing dollar amounts. When DIFS disbursements exceed IA disbursements, obtain necessary detailed reports to determine which transactions were reported to DIFS. Work with DFAS Indianapolis to correct.

18

Reconcile DIFS to DIFS: DIFS FIC1 transaction to DIFS FIS2 -- DIFS performance/case = DIFS disbursements also review CAS, LSC, ADMIN

 

X

 

 

 

 

 

 

 

Before transmittal of C1 transaction/ closure cert to DFAS Indianapolis

Complete an internal comparison of DIFS by reviewing the DIFS FIC1 transactions against DIFS FIS2 to ensure performance and disbursements as well as CAS, LSC and ADMIN are in balance. Any discrepancies work with DFAS Indianapolis to correct.

19

Review and resolve Adverse Financial Condition (AFC) and Financially Troubled Condition (FTC) cases (to include ensuring expenditures do not exceed obligations)

 

X

X

 

X

X

X

 

X

C3 (final ACCP closure)/C1 (non-ACCP closure) status

If an AFC/FTC condition exists, check funding documents, validate commitments/obligations/ expenditures and check system to ensure duplications are not posted. If duplications posted, contact financial point of contact/comptroller to correct. If expenditures are valid, determine if all OA has been drawn down. If not, draw down additional OA to cover the increased obligations. If all case OA received and obligations exceed OA, a case amendment/modification is required to increase the case value.

20

Resolve problem disbursements

 

 

X

X

 

X

X

 

X

C3 (final ACCP closure)/ C1 (non-ACCP closure) status

Obtain finals on reimbursable documents within 90 days after funding document expires. Field activities should submit quarterly billing information. To avoid multiple requests, send a consolidated list of missing finals to the field activity performing the work. Keep on top of reimbursable documents.

22

Ensure all travel orders/vouchers are liquidated

 

 

X

 

X

X

X

 

X

C3 (final ACCP closure)/ C1 (non-ACCP closure) status

Obtain finals on reimbursable documents within 90 days after funding document expires. Field activities should submit quarterly billing information. To avoid multiple requests, send a consolidated list of missing finals to the field activity performing the work. Keep on top of reimbursable documents.

22

Ensure all travel orders/vouchers are liquidated

 

X

X

 

X

X

X

 

X

C3 (final ACCP closure)/ C1 (non-ACCP closure) status

Travel vouchers are a reconciliation problem. Ensure that vouchers are submitted within 5 days of travel completion. Obtain copy of travel voucher when paid by DFAS. For invitational travel orders or when travel funds are sent to other activities, do not issue additional travel funds until all paid vouchers have been received. Upon receipt of paid travel voucher ensure all funds are liquidated and deobligate any excess funds.

23

Obtain current information on contracts, including information on future deliveries (when shall contract be physically complete) and financial billing information (when does contractor anticipate submitting final voucher when contract is physically complete)

 

 

X

 

X

X

X

X

X

C3 (final ACCP closure)/ C1 (non-ACCP closure) status

For acquisition items delivered under a Firm Fixed Price (FFP) contract (without award or incentive fees) billing should not be an issue. If the contract is other than FFP contract (e.g., cost plus, incentive or award fees), check MOCAS to determine when last physical delivery will occur (as of that date) and keep a copy of query in file. Check MOCAS, work with the PM, ACO, PCO to obtain current contract information. When contract becomes physically complete, the contractor has submitted the final voucher and a final audit has been completed obtain a copy of the final contract modification and PK9/DD Form 1594. Use these documents to clear outstanding net commitments and obligations in the IA financial/accounting systems. Follow IA/Command procedures for audit trail when documentation is not available. Remember that Non-ACCP cases that have long running multi-appropriated funded contracts must track current modifications to advise when last deliveries will occur and update IA system accordingly.

24

Ensure SEC 21 LIQ plus SEC 22 LIQ delivered values equal PRG PMT RPT with the only difference allowable due to LSC LIQ

 

X

 

 

 

 

 

 

 

Before transmittal of C1 transaction/ closure cert to DFAS Indianapolis

Compare DIFS PRG PMT RPT against SEC 21 and SEC 22 liquidating values. The sum of SEC 21 and SEC 22 LIQ values minus liquidated LSC should equal PRG PMT RPT. If variance greater than LSC, work with DFAS Indianapolis to correct. If ULO deliveries were submitted prior to creation of the closure certificate, they may account for the difference.

25

Ensure no credit values exist in DIFS

 

X

 

 

 

 

 

 

 

Before transmittal of C1 transaction/ closure cert to DFAS Indianapolis

Review DIFS to ensure credit (CR) balance does not exist - too many credits processed. Run DIFS history search and compare against IA records, identify individual transactions and process corrections.

Section 4: Summary Financial Review

26

Conduct payment schedule review

X

X

X

X

X

X

X

X

X

When case is certified as supply/services complete

Conduct payment schedule review based on case 'anniversary' implementation date, in preparation for an external FMS review or when the case value changes by 10% or more. Pull various IA and DIFS queries or download system data in order to analyze and validate accuracy of existing payment schedule, or to determine that the payment schedule should be changed.

27

Prepare for various financial review meetings

X

X

X

 

X

X

X

X

 

When case is certified for interim or final closure (whichever occurs first)

Prepare for various Case Reconciliation, Program and Financial Management reviews as tasked. Pull various IA and DIFS queries to obtain data or download system as applicable to complete IA/Command reporting format. Be prepared to advise purchaser, at a minimum, the following logistics and financial information that pertains to each case:

  1. the estimated or actual delivery date at the LOA line level;

  2. the estimate or actual date when the entire case becomes supply complete;

  3. if excess funds are available identify possible case reduction value and completion date;

  4. indicate whether any open SDRs exist and progress to resolve (if known);

  5. identify when case shall be submitted by the IA to DFAS for closure, provide an estimated case closure certificate value and any monies that may be returned at closure.

 

Note any imbalances, discrepancies and advise what actions have been or shall be undertaken to resolve. Where contracts are involved, work with the PM, ACO, PCO and reviewing MOCAS (or other system) establish current information on the contract: when shall entire contract be physically complete, when does contractor anticipate submitting final voucher. Obtain status of reimbursable documents.

1 = Refers to the IA management information, accounting, finance, and/or other systems used to reconcile cases.
2 = Use of automated tools within the IA to perform functions on this matrix is highly encouraged.