1

Compare LOA values in DSAMS, DIFS and MILDEP systems

x

x

x

C3 (final closure) status

When DIFS does not equal LOA values contact Country Accountant at DFAS-DE/ADY for assistance

2

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

x

x

x

C3 (final closure) status

When MILDEP 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

Ensure commitments are posted; check program office (local records) against official accounting and MILDEP 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 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 closure) status

When OA received exceeds ADJ NCV, check case direction. 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 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, drawn down additional OA. If all case OA received and obligations exceed OA, a case mod/amend required to increase case value. Check financial system to ensure that correct use of appropriation indicators, pricing element, direct/indirect pricing codes were utilized as well as the correct Delivery Source Codes

7

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

x

x

Before transmittal of C1 transaction/ closure cert to DFAS

Compare MILDEP Obligations against DIFS total Obligations CUM FROM INCEPT. This amount is updated monthly. Work with DFAS-DE/ADY to correct also work with legacy system administrator.

8

Correct any rounding variances between MILDEP System and DIFS

x

x

Before transmittal of C1 transaction/ closure cert to DFAS

Any rounding variances should be brought to the attention of DFAS-DE/ADIE to correct. Can impact CAS and LSC.

9

Compare delivery quantities (LOA, ordered, delivered)

x

x

x

x

x

x

x

x

Before transmittal of C1 transaction/ closure cert to DFAS

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). 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, mod/amend 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

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 customer and prepare case mod/amend when required. When LOA lines/case becomes supply complete, ensure MILDEP system is annotated with a material/service complete date. Issue Notice of Supply Service Completion (NSSC) or its equivalent IAW local MILDEP/Command procedures. E bills will enable all material shipped to be reported to DIFS as shipped delivery reported. The E bill will be used if an actual bill was not received within 30 days of material shipment/service performance. Ensure E billings 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

Review funding documents, to check appropriation indicators, pricing elements, and delivery source codes to ensure that deliveries are posting correctly within MILDEP 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 mod to realign.

12

Compare DIFS deliveries to MILDEP deliveries.

x

x

Before transmittal of C1 transaction/ closure cert to DFAS

Compare MILDEP deliveries against DIFS. Formula for comparison: DLVR ART SVC COST minus DLVR CAS (NON LIQ and LIQ) minus LSC STOCK FUND should equal MILDEP expenditures. Depending on the age of the case, and if STOCK FUND was used, the STOCK FUND would have to be added to the MILDEP deliveries in order to balance between the two systems. Ensure all positive transaction control rejects are cleared. Work with DFAS-DE/ADY to correct.

13

Resolve SDRs

x

x

x

x

x

x

x

Before transmittal of C1 transaction/ closure cert to DFAS

Resolve SDRs within published timeframes. Work with DFAS-DE/ADY as necessary to resolve financial SDRs.

14

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

x

x

x

x

x

x

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

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

If LSC disbursements exceed estimates, verify accuracy of Generic Codes used. Also, check funding documents, along with obligations and expenditures against MILDEP system. If duplications posted contact financial point of contact/comptroller to correct. If valid prepare case mod/amend to realign funds or if required to increase case. LSC corrections must be done at the individual requisition level/line of accounting. Remember that DIFS is the originating source of the LSC disbursement data.

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

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? Where these reflected in the transportation bill code in the requisition? If erroneous, correct. May require a DIFS history search. Work with DFAS-DE/ADY.

17

Compare DIFS Disbursements to MILDEP disbursements. Ensure DIFS TOTAL DLVR COST ((F1C1 transaction) does not exceed DISB TOTAL (FIS2)) values - along with CAS and LSC

x

x

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

ART SVC DISB on FIS2 should not exceed MILDEP disbursements. When MILDEP disbursements are not equal to DIFS disbursements, determine missing dollar amounts. When DIFS disbursements exceed MILDEP disbursements, obtain necessary detailed reports to determine which transactions did not report to DIFS. Work with DFAS-DE/ADY 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

Complete an internal comparison of DIFS by reviewing the DIFS FIC1 transaction against DIFS FIS2 to ensure performance and disbursements as well as CAS, LSC and ADMIN are in balance. Any discrepancies work with DFAS-DE/ADY 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, drawn down additional OA and increase obligations. If all case OA received and obligations exceed OA, a case mod/amend required. Increase case.

20

Resolve problem disbursements

x

x

x

x

x

x

Before transitioning to C3 status

If case has problem disbursements, review funding documents, validate commitments, obligations and expenditures against MILDEP system, if valid and no additional OA available prepare case mod/amend to increase case; or realign funds via case mod/amend. If invalid prepare correction package IAW local MILDEP/Command procedures and forward to financial point of contact/comptroller for processing. Refer to DoDFMR, Vol 3, Chapter 11, DSCA policy memo 02-28 dated 31 Jul 2002, and DFAS-DE/ADY memo dated 17 Jun 2002 for additional information and guidance on resolving problem disbursements.

21

Obtain billings and current information on reimbursable documents.

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. 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 travel is liquidated.

23

Obtain current information on contracts, including information on future deliveries when will 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 become physically complete, the contractor has submitted the final voucher and a final audit has been completed obtain a copy of the final contract mod and PK9/DD1594. Use these documents to clear outstanding net commitments and obligations in the MILDEP financial/accounting systems. Follow MILDEP/Command procedures for audit trail when documentation is not available. Remember that for Non-ACCP customers to keep track of current mods let against long running multi appropriation funded contracts to advise when last deliveries will occur.

24

Ensure liquidated progress payments do not exceed PRG PMT RPT (note: N/A for E billings)

x

Before transmittal of C1 transaction/ closure cert to DFAS

Compare DIFS PRG PMT RPT against SEC 21 and SEC 22 liquidating values. The sum of SEC 21 and SEC 22 LIQ values minus LSC should equal PRG PMT RPT. If variance greater than LSC work with DFAS-DE/ADY to correct.

25

Ensure no credit values exist in DIFS

x

Before transmittal of C1 transaction/ closure cert to DFAS

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

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 MILDEP 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 MILDEP and DIFS queries to obtain data or download system as applicable to complete MILDEP/Command reporting format. Be prepared to advise customer, 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 will become 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 will be submitted by the MILDEP to DFAS for closure, provide an estimated case closure certificate value and any monies that will be return at closure. Note any imbalances, discrepancies and advise what actions have been or will be undertaken to resolve.
Where contracts are involved, working with the PM, ACO, PCO and reviewing MOCAS (or other system) establish current information on the contract: when will entire contract be physically complete, when does contractor anticipate submitting final voucher. What about reimbursables?

1

LOA values in DSAMS, DIFS and MILDEP systems equal.

YES NO N/A

2

LOA line values and associated CAS and LSC in DSAMS, DIFS and MILDEP systems equal.

YES NO N/A

3

Commitments posted.

YES NO N/A

4

Commitments, obligations and expenditures reviewed.

YES NO N/A

5

OA received does not exceed adjusted net case value.

YES NO N/A

6

Obligations do not exceed OA received.

YES NO N/A

7

Cumulative from inception (CFI) obligations in DIFS FIF2 equal CFI obligations recorded in MILDEP system.

YES NO N/A

8

DSAMS/DIFS/MILDEP system rounding variances corrected.

YES NO N/A

9

Delivery quantities compared.

YES NO N/A

10

All deliveries reported in an accurate and timely manner.

YES NO N/A

11

Deliveries reported to correct line; DSCs, appropriation indicators, pricing elements, price codes and other variables verified.

YES NO N/A

12

DIFS deliveries compared with MILDEP deliveries.

YES NO N/A

13

SDRs resolved.

YES NO N/A

14

Admin, CAS and royalty fee disbursements do not exceed estimated Admin, CAS and royalty fees.

YES NO N/A

15

LSC disbursements do not exceed estimated LSC.

YES NO N/A

16

Accessorial costs in DIFS do not exceed estimated accessorials.

YES NO N/A

17

DIFS disbursements compared with MILDEP disbursements.

YES NO N/A

18

DIFS FIC1 reconciled with DIFS FIS2.

YES NO N/A

19

Adverse Financial Condition (AFC)/Financially Troubled Case (FTC) issues resolved.

YES NO N/A

20

Problem disbursements resolved.

YES NO N/A

21

Billings and current information obtained on all reimbursable documents.

YES NO N/A

22

All travel orders/vouchers liquidated.

YES NO N/A

23

Current information on contracts obtained.

YES NO N/A

24

Liquidated progress payments do not exceed progress payments reported (N/A for "E" bills).

YES NO N/A

25

No credit values exist in DIFS.

YES NO N/A

26

Payment schedule reviewed.

YES NO N/A

27

FMS review data prepared

YES NO N/A

Note: For active cases, systems may not equal for items 7, 9, 11, 12, 17, and 19 thru 23.
VERSION 3 / Date of Last Revision: 24 December 2002 / Previous editions obsolete

1

LOA values in DSAMS, DIFS and MILDEP systems equal.

YES NO N/A

YES

Systems interfaces should identify discrepancies immediately.

LOA line values and associated CAS and LSC in DSAMS, DIFS and MILDEP systems equal.

YES NO N/A

YES

Systems interfaces should identify discrepancies immediately.

3

Commitments posted.

YES NO N/A

YES

N/A is acceptable if no requirements identified thus far.

4

Commitments, obligations and expenditures reviewed.

YES NO N/A

YES

All entries must be reviewed for accuracy, even if the amounts equal zero.

5

OA received does not exceed adjusted net case value.

YES NO N/A

YES

If OA received, this is a business rule that cannot be violated. N/A is acceptable if no OA received thus far.

6

Obligations do not exceed OA received.

YES NO N/A

YES

If obligations exist, this is a business rule that cannot be violated. N/A is acceptable if no OA issued thus far.

7

Cumulative from inception (CFI) obligations in DIFS FIF2 equal CFI obligations recorded in MILDEP system.

YES NO N/A

YES

Obligations should match except for active cases. N/A is acceptable if no obligations posted thus far.

8

DSAMS/DIFS/MILDEP system rounding variances corrected.

YES NO N/A

YES

Systemic rounding differences between DSAMS and DIFS are being worked.

9

Delivery quantities compared.

YES NO N/A

YES

Delivered quantity cannot exceed ordered quantity. Quantities must be compared, even if the values equal zero.

10

All deliveries reported in an accurate and timely manner.

YES NO N/A

YES

N/A is acceptable if no physical deliveries or service performance occurred.

11

Deliveries reported to correct line; DSCs, appropriation indicators, pricing elements, price codes and other variables verified.

YES NO N/A

YES

N/A is acceptable if physical deliveries or service performance occurred.

12

DIFS deliveries compared with MILDEP deliveries.

YES NO N/A

YES

Deliveries should match; only exception is to accommodate lag time for reporting of deliveries to DIFS.

13

SDRs resolved.

YES NO N/A

YES or NO

N/A if no outstanding SDRs; NO is acceptable if open SDRs exist. YES is acceptable if all previously open SDRs were completed.

14

Admin, CAS and royalty fee disbursements do not exceed estimated Admin, CAS and royalty fees.

YES NO N/A

YES

N/A would not typically apply since the front- load admin is normally disbursed upon basic case implementation.

15

LSC disbursements do not exceed estimated LSC.

YES NO N/A

YES

N/A is acceptable if LSC does not apply to any deliveries reported thus far.

16

Accessorial costs in DIFS do not exceed estimated accessorials.

YES NO N/A

YES

N/A is acceptable if accessorials not incurred thus far.

17

DIFS disbursements compared with MILDEP disbursements.

YES NO N/A

YES

Systems must be compared.

18

DIFS FIC1 reconciled with DIFS FIS2.

YES NO N/A

YES

Records should be in agreement. N/A is acceptable if no disbursements and progress payments reported thus far.

19

Adverse Financial Condition (AFC)/Financially Troubled Case (FTC) issues resolved.

YES NO N/A

YES

Business rule that cannot be violated. N/A is acceptable if no AFC/FTC issues exist.

20

Problem disbursements resolved.

YES NO N/A

YES

Problem disbursement resolution timeline of NTE 120 days applies. N/A is acceptable if no problem disbursements exist.

21

Billings and current information obtained on all reimbursable documents.

YES NO N/A

YES

N/A is acceptable if no reimbursable documents processed.

22

All travel orders/vouchers liquidated.

YES NO N/A

YES

N/A is acceptable if no travel orders/vouchers processed.

23

Current information on contracts obtained.

YES NO N/A

YES

N/A is acceptable if case is not supported by contracts (i.e., SOS for all lines = 'S' and no progress payments reported in DIFS).

24

Liquidated progress payments do not exceed progress payments reported (N/A for "E" bills).

YES NO N/A

YES

N/A is acceptable if no progress payments reported thus far.

25

No credit values exist in DIFS.

YES NO N/A

YES

Business rule that should not be violated. N/A is acceptable if no credit values exist.

26

Payment schedule reviewed.

YES NO N/A

YES

Business rule that cannot be violated.

27

FMS review data prepared

YES NO N/A

YES

YES must apply if the event for this case review is in preparation for an FMS review. NO or N/A are acceptable if other events are checked as the basis for this case review.

*** "Expected" up until the end of review timeframe, as prescribed on the matrix.
After the review timeframe has elapsed, a response of "N/A" is always acceptable.
VERSION 3 / Date of Last Revision: 24 December 2002 / Previous editions obsolete