1. Identify the Spending Chain Process
Show Slide #1: Identify the Spending Chain Process
Title: Identify the Spending Chain Process
SECTION I. ADMINISTRATIVE DATA
Academic Hours / Methods
2 hrs / 10 min Large group Instruction
/ 40 min Practical Exercise (Hands On)
/ 0 min Test
/ 0 min Test Review
2 hrs / 50 min Total Hours
SECTION II. INTRODUCTION: Today we are Reviewing Spending Chain
Method of Instruction. Conference / Discussion
Instructor to Student Ratio: 1:24
Time of Instruction 2 hrs 50 mins
Media: Large Group Instruction
Motivator: In today’s Army, we define ourselves as being the best trained, equipped and the best led Army that the United States has ever known. So to keep this image, we, as Financial Managers, have to become the best at financially supporting our Soldiers and being stewards of taxpayer dollars. Knowing this, we have embraced our contractual responsibilities with our vendors and contractors in assuring the utmost accuracy in our Purchase Requisitions, Purchase Orders, Invoices and Goods Receipt transactions.
Student Materials:
DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation
DFAS-IN Manual , The Army Management Structure
DODFMR R, Vol 10, Department of Defense Financial Management Regulation
References:
DFAS-IN MANUAL FY, The Army Management Structure
GFEBS Performance Support Website 1

2. Terminal Learning Objective
Action: Identify the Spending Chain Process
Conditions: FM Leaders in a classroom environment using doctrinal and administrative publications, practical exercises, personal experience, handouts, discussion and access to GFEBS
Standards: With at least 80% accuracy, learners must demonstrate proficiency with:
Communicate the Purchase Requisitions Process
Process Invoices
Review the Payment Process
Show Slide #2: Terminal Learning Objective
Facilitator’s Note: Read/State the TLO
Action: Identify the Spending Chain Process
Conditions: FM Leaders in a classroom environment using doctrinal and administrative publications, practical exercises, personal experience, handouts, discussion and access to GFEBS.
Standards: With at least 80% accuracy:
- Communicate the Purchase Requisitions Process
- Process Invoices
- Review the Payment Process
SAFETY REQUIREMENTS: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD
Form 2977 RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the
work/rest cycles and water replacement guidelines IAW TRADOC Regulation
RISK ASSESSMENT LEVEL: Low
ENVIRONMENTAL STATEMENT: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
EVALUATION. You will be given an exam which will include Review Detailed Expenditure Accounting Documents. A passing score on this examination is 80% and for International Students (70%).
LEAD IN: Today, it is essential that all Soldiers and designated civilians are able (with proper roles) to log into GFEBS, and research regulations and specific links to accurately input purchase requisitions, purchase orders, invoices, and goods receipt documents. This class will first familiarize you and then prepare you to successfully accomplish these very tasks. 2

3. Course Objectives • Purchase Requisitions • Purchase Obligations
• Military Interdepartmental Purchase Request (MIPR)
• Invoices
Payment Processing (Payment Proposal, Payment Run)
Show Slide #3: Course Objective
Section III. Presentation.
Learning Step / Activity 1. Communicate the Purchase Requisitions Process
Method of Instruction: DSL - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 02 hr. / 50 min.
Media: PowerPoint Presentation, Handout
Course Objectives:
Purchase Requisitions
• Prompt Payment Act (PPA, Non-PPA)
• Purchase Obligations (PPA, Non-PPA)
• Receipts (Services, Goods)
• Invoices (MIRO PPA, FB60 Non-PPA)
Payment Processing (Payment Proposal, Payment Run) 3

4. Key Terms Commitment Commitment • Lump Sum Buy (Value-Based)
• Partial Funding
• PR Approval Workflow
• PR Document Type
• PR Modification
• Purchase Requisition
• Quantity-Based
• Release Strategy
Show Slide #4: Key Terms
Key Terms:
Commitment
• Lump Sum (Value-Based) Buy
• Partial Funding
• PR Approval Workflow
• PR Document Type
• PR Modification
• Purchase Requisition
• Quantity-Based
• Release Strategy
Additional information:
Spending Chain Reimbursable
Sender Receiver
Requestor Performer 4

5. Purchase Requisitions
The Army procurement process begins when a requirement for a purchase is identified. The source of the requirement can vary and includes requisitions from customers, recommended buys, perceived needs, incoming sales orders, and project orders. These requirements are captured using the PR document in GFEBS.
Show Slide #5: Purchase Requisitions
Depending on the type of request, the requisition process may involve pre-planning or prior authorization by approving boards or organizations external to GFEBS. For example, the approving boards and organizations decide to meet a need through a MIPR or a local contract. The PR is entered in GFEBS when the request passes the planning stage. Not all PRs require advanced planning or prior authorization. 5

6. Purchase Requisitions (Cont.)
In GFEBS, a PR contains three sections that must be completed:
Header – contains information that applies to the
entire requisition.
Item Overview – contains a grid of the primary
fields for a line item
Item Detail – contains all the variable fields for a
line item.
Show Slide #6: Purchase Requisitions (Cont.)
Depending on the type of purchase being made, certain fields and tabs will appear and may be required to complete the purchase requisition.
If you select the account assignment category F, K, or P, the Account Assignment tab will appear. If you select account assignment category U, the Account Assignment tab will not appear since line of accounting (LOA) is not required.
If you enter ‘D’ in the item category, the Service tab and Limits tab will appear. You will enter the lump sum value for the line item and
LOA in the Limits tab. No entry will be made on the Service tab and it is not required to be completed. 6

7. Purchase Requisitions (Cont.)
A PR may have multiple lines for both goods and services.
• Quantity-based PR line items are used for goods or services when buying a specific quantity at a certain price per unit. For example, a goods purchase of 10 laptops at $1,000 each or a service purchase of 100 hours at $25 an hour.
• Value-based (lump sum) PR is used when there is a
dollar amount and no specific quantity or object. For example, a services purchase of landscaping for $15,000 per annum or a goods purchase of repair parts from a local hardware store not to exceed $20,000.
Show Slide #7: Purchase Requisitions (Cont.)
The Item Category field is used to specify whether a PR line is created for goods or services.
• Leave the field blank when purchasing based on quantity.
• Populate the field with a “D” when purchasing based on value, aka “lump sum”.
• When the Item Category D is selected for lump sum, the Limits tab becomes available to enter the dollar limit and LOA.
• For item category D lines, do not enter the unit price in the Valuation tab; rather, enter the total price in the Limits tab. 7

8. Purchase Requisitions (Cont.)
The following are key PR transactions used by the Purchase Requisition Processor to process PRs manually in GFEBS:
- Create Purchase Requisition (ME51N)
- Change Purchase Requisition (ME52N)
- Display Purchase Requisition (ME53N)
Show Slide #8: Purchase Requisitions (Cont.)
The Purchase Requisition Processor manually enters PRs in GFEBS by using the Create Purchase Requisition (ME51N) transaction. The correct document type must be selected.
There are several PR document types; however, there are three primary PR doc types that will be discussed in this course for manually entering a PR in GFEBS.
The three document types for manual PRs are:
- SPS PR - when sending a PR to a contracting office
- Miscellaneous Pay PR (miscellaneous payments subject to the PPA, and completing a SF 1034 form for approval)
- Outbound MIPR PR - send to another agency 8

9. Purchase Requisitions (Cont.)
In GFEBS, there are two types of miscellaneous payments: those subject to PPA and those not subject to PPA (or non-PPA).
Miscellaneous payments that are subject to PPA will go through the process of:
- Create a PR (ME51N)
- Create a Purchase Order (PO) (ME21N)
- Create a Goods Receipt (GR) (MIGO)/(ML81N)
- Create an Invoice (MIRO)
Show Slide #9: Purchase Requisitions (Cont.)
Some important facts about miscellaneous payments:
- Form SF 1034 is still required. The supporting documents must be completed, signed, and faxed to DFAS for the vendors to get paid.
- No workflow approval is required in GFEBS. 9

10. Purchase Requisitions (Cont.)
You can run reports using various criteria to analyze PRs. Transactions used to run reports for PR analysis include:
- General List Display of Purchase Requisitions (ME5A)
- PR List Display by Account Assignment (ME5K)
- PR List Display by Project/Work Breakdown Structure
(ME5J)
Show Slide #10: Purchase Requisitions (Cont.)
Instructor Note: The reports available in GFEBS provide analysis in a fast and straight forward manner. Report information can be manipulated and the report layout can be modified to create customized reports that can be saved for future use. You must consider what information is needed and then restrict the report by entering the appropriate selection criteria. 10

11. Purchase Obligations
Obligation: Represents the legal reservation of funds after a contract has been signed or a service provider has agreed to provide goods or services.
Show Slide #11: Purchase Obligations
Obligation: Represents the legal reservation of funds after a contract has been signed or a service provider has agreed to provide goods or services. 11

12. Purchase Contracts
A contract buy involves a formal agreement between the buyer and the vendor. An obligation is not recorded in GFEBS until the contract has been awarded. The PO represents the financial obligation of a contract.
Show Slide #12: Purchase Contracts
NOTE: Once requirements are identified and funds are committed, funds can be obligated. In GFEBS, a PO represents an obligation. The PO reduces an existing commitment recorded by a PR. Examples of when POs are entered to represent financial obligations include, but are not limited to, the following scenarios: Contracts (including grants), MIPRs, Stock and Supply Item Purchases Military Standard Systems (MILS) (also known as Defense Logistics Standard Systems (DLSS). 12

13. MIPRs
MIPRs are agreements between two Governmental entities for the requisition of goods or services and are most often used to establish service orders between a requestor and a performer.
Show Slide #13: MIPRs
NOTE: Examples of items normally procured with MIPRS are: administrative services, civilian personnel services, environnemental compliance, and fire protection. 13

14. Purchase Order Transactions
There are three key transactions used in the PO process:
- Create Purchase Order (ME21N)
- Change Purchase Order (ME22N)
- Display Purchase Order (ME23N)
Show Slide #14: Purchase Order Transactions
There are three key transactions used in the PO process:
. Create Purchase Order (ME21N)
. Change Purchase Order (ME22N)
. Display Purchase Order (ME23N). 14

15. Funds Commitment Document Transaction
There are three key transactions used in the Funds Commitment Document process:
- Create Funds Commitment/Obligation Document (FMZ1)
- Change Funds Commitment Document (FMZ2)
- Display Funds Commitment (FMZ3)
Show Slide #15: Funds Commitment Document Transaction
There are three key transactions used in the Funds Commitment Document process:
. Create Funds Commitment Document (FMZ1)
. Change Funds Commitment Document (FMZ2)
. Display Funds Commitment (FMZ3). 15

16. Purchase Order Modification
Reports can be run to analyze POs according to a variety of criteria, including:
- PO List Display by PO Number (ME2N)
- PO List Display by Vendor (ME2L)
- PO List Display by Account Assignment (ME2K)
- PO List Display by Project/WBS (ME2J)
Show Slide #16: Purchase Order Modification
Reports can be run to analyze POs according to a variety of criteria, including:
• PO List Display by PO Number (ME2N)
• PO List Display by Vendor (ME2L)
• PO List Display by Account Assignment (ME2K)
• PO List Display by Project/WBS (ME2J) 16

17. LSA #1 Check On Learning
Q: What are the three sections on a Purchase Request (PR)?
A: Header, Item Overview, and Item Detail
Q: What are the key transactions used in the Purchase Order (PO) Process?
A: ME21N, ME22N, and ME23N
Q: A ________ ___________ may have multiple lines for both goods and services.
A: Purchase Requisition
Show Slide #17: LSA #1 Check on Learning
NOTE: The answer to each question will appear when you hit enter.
Q: What are the three sections on a Purchase Request (PR)?
A: Header, Item Overview, and Item Detail
Q: What are the key transactions used in the Purchase Order (PO) Process
A: ME21N, ME22N, and ME23N
Q: A ___________ may have multiple lines for both goods and services.
A: Purchase Requisition 17

18. LSA #1 Summary 18 Show Slide #18: LSA #1 Summary Facilitator's Note:
On the first part of this lesson, we discussed the purchase requisitions process and the purchase order process. We also covered purchase obligations and contracts, along with the funds commitment document transaction.
“Or”
NOTE: Have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 18

19. Invoices 19 Show Slide #19: Invoices
Learning Step / Activity 2. Process Invoices
Method of Instruction: DSL - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 01 hr. / 00 min.
Media: PowerPoint Presentation, Handout 19

20. Types of Invoices There are two types of invoices: • Contractual
• Miscellaneous Pay
- Subject to PPA
- Not Subject to PPA
Show Slide #20: Types of Invoices
There are two types of invoices processed in GFEBS:
• Contractual invoices – Invoices related to a formal contract with a vendor. These invoices are processed via the MIRO - Enter Invoice transaction code
in GFEBS. Contractual invoices are entered only by the Invoice Processor role at DFAS.
• Misc. Pay invoices – Invoices that are unrelated to a formal contract, such as a utility bill or respite care services. The Site Invoice Processor is
responsible for entering Misc. Pay invoices in GFEBS. There are two types of Misc. Pay invoices in GFEBS, subject to PPA or not subject to PPA. The
Site Invoice Processor enters each type using a different transaction code in GFEBS. Processing Misc. Pay invoices are covered in the “Manual
Miscellaneous Payment invoices” section.
− Subject to PPA: These invoices are processed in GFEBS via the MIRO - Enter Invoice transaction code. The PO is the initial obligating document for these types of invoices.
− Not Subject to PPA: These invoices are processed in GFEBS via the FB60 - Enter Vendor Invoice transaction code (the FB65 – Enter Vendor Credit Memo transaction for credit memos). The funds commitment document (FMZ1- Create Funds Commitment transaction code) is the initial obligating document for this type of invoice and should exist in GFEBS prior to invoice creation. 20

21. Accounts
The following are the key accounts impacted by processing invoices:
• Vendor account
− There is a separate account for each vendor in the sub-ledger where all amounts for this vendor are posted. The accounts payable G/L account contains balances for all vendors.
• Accounts payable account
− The USSGL account that contains balances for all vendors.
• Expense account
− Posting to the expense account takes place automatically either upon receipt of goods or upon invoice. Purchases requiring a GR (i.e., three-way match) are expensed on receipt of goods; otherwise, they are expensed at the time of invoice (i.e., two-way match).
Show Slide #21: Accounts
Accounting Document
GFEBS automatically creates an accounting document whenever a GR or invoice receipt (IR) is posted. Every accounting document receives a unique document number that identifies it. When an invoice is posted, the accounting document contains details about the individual postings, such as the general ledger (G/L) account, quantity, and amount. 21

22. Accounts (Cont.)
The following account is relevant for posting Contractual invoices:
• GR/IR clearing account
− The GR/IR clearing account is a GFEBS-posted account between the stock and vendor accounts. On the GR side, the invoice amount expected is posted to the stock account. The offsetting entry is posted to the GR/IR clearing account. This posting is cleared by an offsetting entry to the vendor account on the IR side.
Show Slide #22: Accounts (Cont.)
Key Accounts
When an invoice is posted, GFEBS updates the appropriate accounts and determines automatically the amounts posted to each account. Upon invoicing, the individual vendor account and the accounts payable account are always updated, along with either the expense account or the GR/IR clearing account. Note: For impacts on the cost ledger, please see the training course L432E: Cost Collection and Allocation. 22

23. Contractual Invoices
Two key transactions are used to process Contractual invoices.
• MIRO (Enter Invoice transaction code) – Used to enter a Contractual invoice
Note: the MIRO is also used to enter Misc. Pay subject to PPA invoices in GFEBS.
• MIR4 (Display Invoice transaction code) – Used to display a Contractual invoice.
Show Slide #23: Contractual Invoices
The MIRO - Enter Invoice transaction code consists of six key areas:
1. Transaction
2. Header
3. Balance
4. Allocation
5. Vendor Data
6. Invoice Items 23

24. Miscellaneous Invoices
The Site Invoice Processor uses the FB60 (Enter Vendor Invoice transaction code) to enter Misc. Pay invoices that are not subject to PPA in GFEBS.
The Site Invoice Processor uses the FB65 (Enter Vendor Credit Memo transaction code) to enter a credit memo manually for a miscellaneous payment that is not subject to PPA.
FB65 (Enter Vendor Credit Memo transaction code) credit memos in GFEBS are always initially blocked for payment and should only be offset against existing FB60 invoices.
Show Slide #24: Miscellaneous Invoices
Enter Vendor Invoice (FB60)
The Site Invoice Processor uses the FB60 – Enter Vendor Invoice transaction code to enter Misc. Pay invoices that are not subject to PPA in GFEBS. These transactions are a result of funds commitment document (FMZ1- Create Funds Commitment transaction code); invoices that exist without a PO or GR. Within the FB60 transaction code, the Site Invoice Processor will enter the referenced funds commitment document in the “Earmarked Funds” field. Blocked FB60 – Enter Vendor Invoice transaction code invoices are released by the Site Invoice Processor using either the FB02 - Change Document transaction code or FBL1N Vendor Line Item Display transaction code.
Enter Vendor Credit Memo (FB65)
The Site Invoice Processor uses the FB65 - Enter Vendor Credit Memo transaction code to enter a credit memo manually for a miscellaneous payment.
FB65 – Enter Vendor Credit Memo transaction code credit memos in GFEBS always are initially blocked for payment. The presence of a payment block is identified in the “Pmnt Block” field on the credit memo. They need to be unblocked at the time the decision is made to “offset” that credit with an existing Misc. Pay invoice (FB60 – Enter Vendor Invoice transaction code). FB65 – Enter Vendor Credit Memo transaction code credit memos offset only against FB60 – Enter Vendor Invoice transaction code invoices. 24

25. Miscellaneous Invoices (Cont.)
The Site Invoice Processor or Invoice Processor changes Misc. Pay Non-PPA invoices using the FB02 (Change Document transaction code.)
If the Site Invoice Processor or the Invoice Processor has entered an incorrect Misc. Pay not subject to PPA invoice, the Cash Balancing Processor, Journal Voucher Approver, or Debt Management Processor can reverse it, thereby clearing the open items. The FB08 (Reverse Document transaction code) is used to reverse a Misc. Pay not subject to PPA invoice.
Show Slide #25: Miscellaneous Invoices (Cont.)
Change Document (FB02)
The Site Invoice Processor or Invoice Processor changes both types of Misc. Pay invoices using the FB02 - Change Document transaction code. To do this, however, certain conditions imposed by GFEBS must be met. This is necessary to prevent any changes to documents that may result in the undesired manipulation of data, which makes reconciliation impossible. GFEBS prevents the data in certain fields of a posted document from being changed. This includes Posting Amount, Account, Posting Key, Fiscal Year, and Tax Amount. These fields cannot be changed because they have updated certain account balances during posting.
Reverse Document (FB08)
If the Site Invoice Processor or the Invoice Processor has entered an incorrect Misc. Pay not subject to PPA invoice, the Cash Balancing Processor, Journal Voucher Approver, or Debt Management Processor can reverse it, thereby clearing the open items. The FB08 - Reverse Document transaction code is used to reverse a Misc. Pay not subject to PPA invoice. A Misc. Pay invoice can only be reversed if it contains no cleared items, it contains only vendor and G/L account items and all entered values are still valid.
Note: A Contractual invoice or Misc. Pay subject to PPA invoice (MIRO – Enter
Invoice transaction code) cannot be reversed using the FB08 transaction, but with the
MR8M - Cancel Invoice Document transaction code. 25

26. LSA #2 Check On Learning Q: What are two types of invoices?
A: Contractual and Miscellaneous Pay
Q: The _____ ________ _______ is relevant for posting Contractual invoices.
A: GR/IR clearing account
Q: What are the key accounts impacted by processing invoices?
A: Vendor account, Accounts payable account, and Expense account
Show Slide #26: LSA #2 Check on Learning
NOTE: The answer to each question will appear when you hit enter.
Q: What are two types of invoices?
A: Contractual and Miscellaneous Pay
Q: The __________ is relevant for posting Contractual invoices.
A: GR/IR clearing account
Q: What are the key accounts impacted by processing invoices?
A: Vendor account, Accounts payable account and Expense account 26

27. LSA #2 Summary 27 Show Slide #27: LSA #2 Summary Facilitator's Note:
During this lesson, we discussed the two types of invoices, along with the three types of accounts.
“Or”
NOTE: Have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 27

28. Payment Process 28 Show Slide #28: Payment Process
Learning Step / Activity 3. Review the Payment Process
Method of Instruction: DSL - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 01 hr. / 00 min.
Media: PowerPoint Presentation, Handout 28

29. Payment Process
The following diagram highlights the key activities in the Payment Program process.
Show Slide #29: Payment Process (Cont.)
Goods Receipt Interface Processing Monitor Payment Processor
Responsible for monitoring the interface from Wide Area Workflow (WAWF).
Payment Processor
Responsible for collecting all necessary payment information and preparing all payments to be processed by the Payment
Certifier. Normally a DFAS role, but granted to Army activities on exception basis (e.g. 175th FMC).
Invoice Interface Processing Monitor Payment Certifier
Responsible for monitoring the interface for invoices from WAWF.
Payment Certifier
Responsible for verifying, accepting or rejecting the payment proposal prepared by the Payment Processor, as necessary.
Normally a DFAS role, but granted to Army activities on exception basis (e.g. 175th FMC). 29

30. Payment Process (Cont.)
– Once invoices are received, recorded, and matched, payments are scheduled and disbursed to vendors according to contractual and regulatory/statutory requirements (Prompt Payment Act.)
– Payments are processed by the Payment Program (F110 transaction code) in GFEBS.
• The Payment Program is performed by two (2) roles: the Payment Processor and the Payment Certifier.
Show Slide #30: Payment Process (Cont.)
• Payment Process (Cont.)
– The Payment Program process consists of the following steps:
1. The Payment Processor enters the Payment Parameters.
2. The Payment Processor schedules the Payment Proposal.
- For EFT Payments only, the Payment Processor will perform the CEFT Validation.
3. The Payment Certifier will review and certify the payments.
4. The Payment Certifier schedules the Payment Run. 30

31. Payment Process (Cont.)
• The Payment Program consists of the Payment Proposal and the Payment Run.
– The Payment Processor first enters the payment parameters.
– These payment parameters define which period, company code, business partners, etc. the Payment Program considers.
– The Payment Proposal is created after all parameters have been specified.
– The Payment Certifier then verifies if the payment information is correct within the Payment Proposal.
Show Slide #31: Payment Process (Cont.)
• Payment Process (cont.)
– Once the Payment Certifier accepts the Payment Proposal, he or she will schedule the Payment Run, which creates the payment transaction file, called the Ready-to-Pay file.
– After the creation of the Payment Proposal but before the execution of the Payment Run, a CEFT validation is performed for EFT payments only. 31

32. Payment Process (Cont.)
• Run Payment Program (F110)
– The Payment Program in GFEBS helps process payment transactions for vendors. It helps determine:
• What is to be paid.
• When a payment is carried out.
Show Slide #32: Payment Process (Cont.)
– GFEBS does not perform disbursements. Automated Disbursing System (ADS) and
Deployable Disbursing System (DDS), sub-systems of the Standard Disbursing Initiative (SDI), make
disbursements on behalf of GFEBS.
• These include transactions (disbursements) made by GFEBS through ADS or DDS on behalf of other
entities (i.e., disbursing offices and other services).
• These typically are TFOs. GFEBS sends a Ready-to-Pay file for disbursements
to ADS or DDS via an interface. Separate files are created for EFT payments and checks.
• Inbound disbursement transactions (also known as the Post-Pay file) made on behalf of GFEBS by the
ADS or DDS system are received in GFEBS and matched to the Ready-to-Pay file.
• Transactions made by other disbursing systems on behalf of GFEBS (i.e., Mechanization of Contracting
Administration Services [MOCAS]) are pre-validated and received in GFEBS.
• These transactions are TBOs.
• TBO disbursements are received through an interface with Defense Cash Accountability
System (DCAS). 32

33. LSA #3 Check On Learning
Q: What are the two roles in the Payment Program?
A: Payment Processor and Payment Certifier
Q: T/F: Payments are processed by the Payment Program in GFEBS via the F111 transaction code.
A: False (Ref: slide 30)
Q: The _______ ________ is created after all parameters have been specified.
A: Payment Proposal
Show Slide #33: LSA#3 Check on Learning
NOTE: The answer to each question will appear when you hit enter.
Q: What are the two roles in the Payment Program?
A: Payment Processor and Payment Certifier
Q: T/F: Payments are processed by the Payment Program in GFEBS via the F111 transaction code.
A: False(Ref: slide 30)
Q: The ___________is created after all parameters have been specified.
A: Payment Proposal 33

34. LSA #3 Summary 34 Show Slide #34: LSA #3 Summary Facilitator's Note:
During the final part of this lesson, we discussed the payment process. We also, covered how payments are process by the payment program in GFEBS via the F110 transaction code. Also, the payment process consist of two roles.
“Or”
NOTE: Have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 34

35. Practical Exercises 35 55 Practical Exercises Total
Misc. Pay Non-PPA (3)
FMY1 (Pre-Com)
FMZ1 (Com / Obl.)
FB60 (Invoice)
SPS Misc. Pay PPA (11)
ME51N (PR)
ME21N (PO)
MIGO (GR) or ML81N (SES)
MIRO (IR)
Outbound MIPR (3)
ZSSC_DD448 (View)
SPS PR (8)
ME53N (View)
MIGO (GR)
Comprehensive Practical Exercises
PE Group 1 (10)
PE Group 2 (10)
PE Group 3 (10)
Show Slide #35: Practical Exercises 
Practical Exercise: Spending Chain (60 Minutes Apply) 
Method of Instruction: PE - Practical Exercise (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 19 hrs. / 10 min.
Media: Printed Reference Material, Practical Exercise, Handout 
General Information: (Introduction / Objective) These practical exercises simulate a scenario that measures your ability to properly execute the following Transactions Codes:
Misc. Pay Non-PPA (3)
FMY1 (Pre-Com)
FMZ1 (Com / Obl.)
FB60 (Invoice)
Misc. Pay PPA (11)
ME51N (PR)
ME21N (PO)
MIGO (GR)
ML81N (SES)
MIRO (IR)
Outbound MIPR (3)
ZSSC_DD448 (View)
SPS PR (8)
ME53N (View)
Special Instructions: In addition, the following Comprehensive PE’s will need to be executed as well:
PE Group 1 (10)
PE Group 2 (10)
PE Group 3 (10)
55 Practical Exercises Total 35 35

36. Questions? 36 Show Slide #36: Questions? Facilitator’s Note:
NOTE: Field any questions that may not have been answered throughout this lesson. 36

37. TLO Summary Action: Identify the Spending Chain Process
Conditions: FM Leaders in a classroom environment using doctrinal and administrative publications, practical exercises, personal experience, handouts, discussion and access to GFEBS
Standards: With at least 80% accuracy, learners must demonstrate proficiency with:
Communicate the Purchase Requisitions Process
Process Invoices
Review the Payment Process
Show slide # 37: TLO Summary
Facilitator’s Note: Reiterate the TLO .
Action: Identify the Spending Chain Process
Conditions: FM Leaders in a classroom environment using doctrinal and administrative publications, practical exercises, personal experience, handouts, discussion and access to GFEBS.
Standards: With at least 80% accuracy:
- Communicate the Purchase Requisitions Process
- Process Invoices
- Review the Payment Process 37