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Figure A7.C3.F2.

Figure A7.C3.F2. FMS Case Review and Reconciliation Closure 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

1

Conduct Final Reconciliation of MILDEP and DIFS systems.

X

X

X

X

X

X

X

X

X

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

As appropriate reconcile and close case at lowest level (line of accounting, requisition, funding document) as items are delivered to enhance efficiency of overall case closure. Notify the purchaser as LOA lines are supply/services complete and when the case as a whole is supply/services complete. Also reduce internal program/case directives to return obligational authority back to the case at case level. Conduct final reconciliation of IA and DoD systems to ensure that systems are reconciled and in balance.

2

Determine how the case shall be submitted for closure - ACCP interim, ACCP direct final, or non-ACCP closure.

X

X

X

X

X

X

X

X

X

Before transmittal of C1 transaction/ closure cert to DFAS Indianapolis.

Determine if purchaser is ACCP or non-ACCP participant. If ACCP, determine if case shall be submitted for interim or final closure. If non-ACCP is utilized, validate no ULOs exist on ACRNs on underlying contracts (contracts do not have to be completed). Refer to detailed ACCP and non-ACCP closure procedures in DoD FMR, SAMM, and this guide.

3

Determine if zero closure value applies.

X

X

X

 

X

X

 

 

 

Before transmittal of C1 transaction/ closure cert to DFAS Indianapolis.

If case was never used and is a potential zero closure value candidate, contact DSCA Business Operations Directorate, Financial Policy and Analysis Division to determine if ADMIN costs will be reduced. Attach/provide DSCA response to DFAS Indianapolis with case closure certificate if case shall close at zero value.

4

Convert all estimated billings to actual billings.

 

X

X

 

X

X

X

X

X

Before certifying for case closure (all types).

Prior to submitting any case for FINAL closure, ensure all Estimated "E" delivery billings have been converted to Actual "A" delivery billings.

5

Develop ULO Value (applies only for ACCP interim/C2 closure type).

 

X

X

X

X

X

X

 

X

Before transmittal of C1 transaction/ closure cert to DFAS Indianapolis.

If the purchaser is an ACCP participant and the case shall be submitted for interim closure, develop ULO values. This pertains to ACCP interim closure. Simply stated the ULO value is the difference between obligations and expenditures, plus any applicable CAS. The ULO value is determined by reviewing the IA system and identifying financially open funding documents and their type - reimbursable or direct cite (acquisitions/contracts). First sum up all the net commitments (contract award/incentive fees not yet obligated) and obligations on the open funding documents; then for direct cite funding documents include applicable CAS percentages - then add the two together. Annotate the total ULO value and applicable CAS values on the case closure certificate. Prepare Interim ULO supporting documentation and all worksheets as required by IA Command procedures and submit to DFAS Indianapolis with the case closure certificate.

6

Conduct activities within IA system to return all monies back to case level.

 

 

X

 

X

 

 

 

 

Before transmittal of C1 transaction/ closure cert to DFAS Indianapolis.

Reduce internal program/case directives/program directive line items to return excess/unused OA back to the case at case level.

7

Prepare case closure certificate.

 

X

X

 

X

X

 

 

 

Before transmittal of C1 transaction/ closure cert to DFAS Indianapolis.

Prepare case closure certificate and case closure package for review IAW IA/Command procedures.

8

Provide case certification to DFAS Indianapolis via IA system.

 

X

X

 

 

 

 

 

 

Before transmittal of C1 transaction/ closure cert to DFAS Indianapolis.

When closure review is complete and certificate is prepared, code case for closure in IA system. Retain the certificate in the case file and email the electronic closure certificate along with ULO supporting documentation (if applicable) to DFAS Indianapolis and all other organizations within the internal distribution IAW IA/Command policy.

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.