Standard Financial Information Structure (SFIS) Values Library Service Office of the Under Secretary of Defense (Comptroller) Office of the Deputy Chief Financial Officer Standard Financial Information Structure (SFIS) Values Library Service February 15th, 2018

Why SFIS Audit Compliance Savings There are three primary benefits to SFIS: Audit | Compliance | Cost Savings. Each of these three areas, when combine, drive emphasis upon yielding managerial benefits in terms of informed decision-making and realized savings anticipated by the Secretary of Defense. Referencing recent SecDef memorandums seeking Departmental business line savings for realignment towards improving “operational lethality.” aka, $$$ towards military capabilities.

Why SFIS Ensure general ledger account balances are stated properly Ensure agencies report financials in consistent manner Increase quality of controls and drive down cost associated with systems configuration Increase quality of controls and drive down cost associated with interfaces Take the audience through the Bullets. Why SFIS? We’ve come to learn that our continuing problems impacting timely, accurate financial reporting information begins with lack of data standardization and an effective and reliable internal control environment. These are our four key drivers behind implementing standardized financial information standards.

What is SFIS Standard Financial Information Structure (SFIS): Is a comprehensive data structure Supports financial management implementation requirements for: budgeting, financial accounting for audit readiness, cost/performance, and external reporting needs across the DoD enterprise Standardizes financial reporting across DoD for consolidation Allows revenues and expenses to be reported by programs that align with major goals, rather than basing reporting primarily on appropriation categories Enables decision-makers to efficiently compare programs and their associated activities and costs across the department Provides a basis for common valuation of DoD programs, assets, and liabilities Take the audience through the Bullets. SFIS is a comprehensive data structure reflective of the Department of the Treasury Unites States Standard General Ledger (USSGL) financial reporting data elements and attributes. DoD has utilizes the minimum mandatory USSGL requirements, plus an inclusive list of DoD-specific elements approved by Treasury to accommodate DoD unique business information. DoD SFIS is designed to standardized general ledger reporting requirements across all Financial Reporting Entities in the DoD. There are many benefits as a result of standardization…of which, consistent views of how each reporting entity classifies and reports financial information based upon data element attributes definition. Managerial decision making with timely, accurate, and reliable information has been a long time coming for the Department of Defense, and SFIS is one of several important enablers designed to make that happen.

What is in SFIS The Standard Financial Information Structure (SFIS) includes following requirements: SFIS Data Standard, data elements in accounting and feeder systems DoD USSGL Transaction Library, posting logic in accounting systems DoD Tie-Points Standard (TPS), for trial balance preparation in accounting systems prior to interface with a departmental reporting system DoD Standard Chart of Accounts (SCOA), for transaction-type consolidation in accounting systems SFIS Attribute Alignment File, for standard interface of trial balances into a departmental reporting system SFIS Business Rules grouped by system categories, in accounting and feeder systems SFIS Standard Configuration Guides, to avoid system customization Standard Line of Accounting (SLOA), for accounting systems standard interfaces with feeder systems and/or trading partners within an end-to-end There are 8 main ingredients that make up the standardized financial information structure. In addition to minimum-mandatory approved general ledger data elements, scripted posting logic is also provided to ensure proper debit and credits follow a consistent methodology. In compliance with Treasury standardized financial reporting requirements – budgetary and financial statements are subject to a trial-balance methodology using USSGL line item tie-point reconciliation. These tie points are designed to support tri-balance balancing and reconciliation efforts between budgetary and corresponding proprietary accounts prior to consolidation at the Departmental level and submittal to Treasury. The Standardized Chart of Accounts, SCOA, is the main requirement of the SFIS compliance…getting to standardized capture of debits and credits. SFIS business rules are also provided to provide specified guidance in determining compliance requirements for Target, Core, and Business Feeder systems. Standardized Line of Accounting, SLOA, is the sister to the standardized chart of accounts. SLOA is key towards creating proper visibility and accountability of financial resources from budgetary to proprietary to budgetary….promoting proper stewardship controls (who’s funds, who authorized, and was value received accurately).

SFIS Values Library This is the intro to the demo. This is the SFIS Resource Page for the SFIS Values Library. The first values link is for all non-Treasury Account Symbol (TAS). The Second values link is for the TAS data. The respective XSDs can be found to the right. Then demo begins. FMR Vol 1, Chp 4040206. The SFIS Values Library houses allowable SFIS values for specific SFIS data elements. Systems must be compliant with the value lists as outlined in the data elements authoritative source. The SFIS Values Library can be located on the SFIS Resource Page. http://dcmo.defense.gov/Products-and-Services/Standard-Financial-Information-Structure/SFIS-Values-Library-Service/

Points of Contact John R. Eberhardt Michael Shannon, CPA Staff Accountant / OUSD Comptroller DoD FM Reform Team O. 703.614.8359 John.r.Eberhardt.civ@mail.mil Michael Shannon, CPA DCMO / OUSD Comptroller Michael.r.shannon8.ctr@mail.mil

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Auditability Framework Internal Controls (Preventive, Detective & Compensating) Transactions Postings Trial Balance Financial Statements Fin. Policy View SLOA, System Cats USSGL Trans Library, TPL SCOA, Attribute Alignment File A-136 SFIS Val View Business Rules & Interface Specs Samp. Trans Postings SFIS T/B Review Key Controls View Proper SFIS Business Rules and COTS Config Proper SFIS Business Rules and COTS Config, User Training Proper SFIS Business Rules and COTS Config, User Training

MOCAS Treasury PIR/Treasury Disbursing Ten of the SLOA data elements are explicit Payment Information Reporting (PIR)/Treasury Disbursing requirements. MOCAS has to send this information to US Treasury which it can only get from the CWS. Red lines illustrate the flow of PIR data via the LOA 10 Data Elements provided to MOCAS for PIR/Treasury Disbursing Sub Class Department Transfer Department Regular Beginning Period of Availability Ending Period of Availability Availability Type Main Account Sub Account Business Event Type Code Agency Disbursing Identifier Code MOCAS Transactions For Others (TFOs)/Transactions By Others (TBOs)

MOCAS Enterprise Cash Management / Reconciliation 20 of the SLOA data elements are needed to improve the cash management process. Significant cash balance differences exist between MOCAS/DCAS and DDRS. The 20 SLOA data elements assist in determining where/why the differences exist. 20 SLOA Data Elements provided to MOCAS for Cash Management Sub Class Department Transfer Department Regular Beginning Period of Availability Ending Period of Availability Availability Type Main Account Sub Account Business Event Type Code Agency Disbursing Identifier Code Object Class Reimbursable Flag Budget Line Item Security Cooperation Customer Code Security Cooperation Implementing Agency Code Security Cooperation Case Designator Security Cooperation Case Line Item Identifier Sub-Allocation Funding Center Identifier Red lines illustrate the flow of PIR data via the LOA MOCAS Transactions For Others (TFOs)/Transactions By Others (TBOs)

MOCAS Command Level Project Management The remaining six SLOA data elements are specific to Components’ management processes. SFIS only standardizes the usage, relationships and syntax. All six of these data elements exist in a non-standardized capacity in the current LOA structures. The intention and negotiated solution was to “standardize” the LOA not to remove information that the MilDeps and ODOs are currently using today (ex. slide 6). Red lines illustrate the flow of PIR data via the LOA 6 SLOA Data Elements provided to MOCAS for Project Management Cost Center Identifier Project Identifier Activity Identifier Cost Element Code Work Order Number Functional Area Facilitates the Implementation of the Enterprise Cost Management Framework (ECMF) (Slide 9) MOCAS Transactions For Others (TFOs)/Transactions By Others (TBOs)