1. OUSD (Comptroller) Business Integration Office (BIO)
Standard Financial Information Structure (SFIS) Standard Line of Accounting (SLOA) Readiness Status
5 March 2015
OUSD (Comptroller) Business Integration Office (BIO)

2. Requirements, Objective, & Priorities
Memo: Department of Defense Standard Line of Accounting/Accounting Classification
Signed by: Mr. Hale & Ms. McGrath, Dated: Sep
“An initial SLOA Implementation Plan must be submitted by January 15, 2013…The plan(s) should give priority to interfaces affecting auditability and provide implementation dates, targeting completion by September 2014”
Overall Objective:
Generate and pass standard financial data between systems to provide control, traceability, auditability, transparency and reconciliation of financial data across DoD’s E2E processes, strengthening financial management across the DoD enterprise for audit readiness
Reduce over 100 different LOAs to one standard line of accounting (min. req. data elements)
Reduce the number of point-to-point interfaces (use of a router during interface updates)
SLOA data elements contain TAS/BETC (mandatory for GWA compliance) & recon elements
Priorities:
Systems Priority:
P1: Contract Pay, Vendor Pay, & IGT (70%); P2: Military Pay & Civilian Pay (20%)
Target & Core (Former Legacy) systems that are integral to auditability
Substantial reliance on DFAS; integral to accomplish true end-to-end capability

3. Generic Contract Pay E2E: Functional Process
Users Prepares MIPR in the External ERP (SLOA is required to properly Post/Report transaction.)
Requisition is sent to C/W system and Contract is Prepared (Parts of the SLOA are need to verify proper contract funding and perform federal contract reporting.)
A Funds Validation is sent from the Contract Writing Solution to the Accounting system to verify funding is still available.
Contract is send to the Vendor.
Requisition identifiers and Contract are sent ERP to record PO. (SLOA acts a compensating control if Requisition identifiers can’t be matched.)
Contract is Loaded in the EDA. (SLOA is loaded in to EDA to provide users a consolidated place to see contract data associated to finance data across the enterprise.)
Contract is sent to MOCAS for administration. (SLOA is needed for MOCAS to make follow-on Prevalidation requests associated with Payments and to meet Payment Reporting Requirements.)
EDA provides Pre-pop data to WAWF (the SLOA AAI is used for routing).
PR, PO, LOA, and Contract IDs are sent to EUD to load Prevalidation information. (SLOA needs to be sent to EUD for Prevalidation because not all requisitions originate in the accounting system).
10/11. Vendor Delivers Goods. Vendor Invoices via WAWF.
Receiving Activity records Goods Receipt in ERP. WAWF sends Invoice to ERP.
WAWF sends the Invoice to the Accounting System to preform the 3-way match.
Invoice and Receiving Report are sent to MOCAS for Payment.
MOCAS sends Prevalidation request to EUD. (Need to ensure SLOA associated to the Contract has sufficient funding.)
EUD Prevals the SLOA with the Accounting System.
EUD sends the funding verification back to MOCAS that the Contract has available funds. Invoice is accepted in ERP and Accounts Payable Recorded. (SLOA acts as a compensating control to locate matching PO.)
MOCAS issues payment to Vendor.
MOCAS sends DCAS payment information. (DCAS needs SLOA data to perform x-disbursement and to perform Treasury Disbursing).
DCAS Recons Cash with the Accounting System . (SLOA is used to preform Recon).
DCAS sends Treasury Level SLOA data to the Treasury Payment Information Repository (PIR). (SLOA data is needed for Treasury Reporting). This Feed needs to be Daily.
DCAS send Cross-Disbursement data including the SLOA to ERP to record the Expenditure. (SLOA acts as a compensating control to locate matching PO.)
Trial Balance Submission. (This includes the Summary level SFIS Data).
Submission of the Financial Statements to the Treasury. (This includes the USSGL SFIS Attributes). 1 2 3
Reduce unobligated balances
Match obligation to commitment
Reduce potential ADAs
Direct Treas. Disb. Opp
3-way match & preval
Reduce Interest penalties
Facilitate Cross-Disbursements
GWA Compliance Req
Reduce In-Transits
Match Disb. to Oblig.
FBwT Standard Process
Reduce Clearing Account Balances
Reduce Unsupported JVs
Compliance to SLOA Standards will Serve as a Compensating Control when Interfaces Fail/Reject & will Reduce Manual/Legacy Processes
Potential LOA errors
Commitment to Disbursement

4. SFIS/SLOA Vendor Pay Priority SV-1 OUSD(C) BIO Long-term Vision
Legend
Entitlement
Systems
Contracting Systems
SLOA Ready Dates Not Provided
SFIS Configured
SLOA Long-term Plan
SLOA Plan Not Provided
SLOA Ready by GWA
Not SLOA Applicable
DFAS One Pay
DLA SPS (May-15)
DLA eProc (Feb-14)
Army PADDS
AF ConWrite
DFAS CAPS-W (Feb-17)
DFAS IAPS
Accounting Systems
DFAS SCS in DCD/DCW (Aug-15)
AF DEAMS
Support Systems
DFAS GAFS-R
Army LMP
DFAS DCAS (Sep-14)
Army GFEBS
DLA EDA (May-15)
Army CEFMS
DLA DDRS (N/A)
DLA EBS
DLA WAWF
DLA WAWF (N/A)
DLA DAI
Treas Reporting (PIR, CARS)
JS EBAS
Treas IPP / IPAC
Navy ERP
DFAS STARS
Treas PAM/SPS
DFAS ADS (Aug-15)
DFAS CDS
DFAS SRD-1
DFAS SABRS
DFAS DDS (May-14)
Disbursing Systems
WHS EBAS-D
NOT GEX Connected
Most Systems are GEX Connected &
Should Update their GEX Maps to Route via GEX
DISA FAMIS

5. Accounting Systems – Implementation Status
SLOA CONFIGURATION READINESS
INTERFACE UPDATE READINESS
TI - 97
SFIS 10.0 (& SLOA) READY PER IDM
EXISTING GEX MAP FOR UPDATES
DLA - DAI
Apr-15
Apr-15; GEX Connected
DLA - EBS
SLOA Ready
Sep-14; GEX Connected
JS - EBAS
SLOA Ready*
WHS - EBAS-D
SLOA Ready**
DISA - FAMIS
GEX Connected
Planned or Complete
5/5
Percent Applicable
100.0%
SERVICES
SFIS 10.0 (& SLOA) READY PER IDM
EXISTING GEX MAP FOR UPDATES
AF - DEAMS
SLOA Ready*
GEX Connected. Oct 2014 Start
DFAS - GAFS
N/A - Legacy. Possible GEX Candidate
Legacy. Possible GEX Candidate
ARMY - GFEBS
May-15*
GEX Connected. No Plan Provided
ARMY - LMP
ARMY - GCSS-A
No Plan Provided
NAVY - ERP
Sep-17
NAVY - MSC FMS
Nov-15*
Depends on AOA
NAVY - STARS
DFAS - SABRS
GEX Connected. Planning in Process
Planned or Complete
 7/7
5/9
Percent Applicable
100.0%
55.0%
DoD Target Accounting Systems
Planned or Complete
12/12
10/14
Percent
100.0%
71.9%
JITC is conducting SFIS Validations on current USSGL, SFIS and SLOA to Confirm SLOA Readiness and Compliance
* Confirmed
** Missing Sub Class. Immaterial to WHS’s business.

6. Feeder Systems – Implementation Status
SLOA CONFIGURATION READINESS
COMPLETED CONFIGURATION
SLOA INTERFACE READINESS
DLA FEEDER SYSTEMS
SFIS 10.0 / SLOA READY PER IDM
SLOA READINESS STATUS
EXISTING GEX MAP FOR UPDATES
DLA - EFD
Oct-15
On Track
GEX Planning in Process
DLA – DCAS
SLOA Ready
Necessary for “Cash Accountability”
GEX conn’t (DAI)
DLA - SPS
May-15 (rolling implementation, agency specific)
GEX conn’t (MOCAS)
Plans w/DEAMS
DLA - DTS
Dec-14
Planned or Complete
4/4
0/4
Percent Applicable
100.0%
0.0%
DFAS FEEDER SYSTEMS
SFIS 10.0 / SLOA READY PER IDM
SLOA READINESS STATUS
EXISTING GEX MAP FOR UPDATES
ADS
Aug-15
Prob. Stmt Approved. GWA target sys.
No Plan Provided. GEX conn’t (DAI)
DDS
May-14
Problem Statement Approved
No Plan Provided
MOCAS
Aug-17 (SLOA Only)
No interim solution. Prob Stmt Approv
No Plan Provided. GEX conn’t (SPS)
CAPS-W
Feb-17
ODS
Nov-16
DCPS
Dec-14
DJMS (AC & RC)
To be determined
Needs to be addressed
One Pay
N/A - Legacy
N/A – Legacy until subsumed
IATS
N/A – Legacy
Possible GEX Candidate
IAPS
N/A – Legacy, until GAFS Retirement
TGET
Aug-14
On Track
No Plan Provided. GEX conn’t
PowerTrack
N/A - 3rd Party owned
Possible GEX Candidate. GEX conn’t
EC/EDI (EUD)
Aug-17
N/A. GEX conn’t (DAI)
EC/EDI (GPC)
DCD/DCW
EAS
Will auto MOCAS manual pay proc’d
N/A
SCRT
No interim solution
DCMS
N/A – Legacy until DCAS subsumes
Planned or Complete
11/12
0/12
10/15
Percent Applicable
91.7%
0.0%
66.7%
DoD Feeder Systems
Planned or Complete
15/16
0/16
14/19
Percent
93.8%
0.0%
74.0%

7. Next Steps (beyond SFIS/SLOA Compliancy)
Interfaces should be updated to the SFIS/SLOA standard
Use the Global Exchange (GEX) for interface routing
Use the SLOA Centralized Service (SCS) for validation of the SLOA (Aug 2015)
Time of Implementation (e.g., SLOA Crosswalk Service) for translation (Sep 2017)
Work with A&FP to get DoD FMR Volume 1, Chapters 4 and 7 updated

8. Please visit the SFIS Resources Homepage:
Backup
Please visit the SFIS Resources Homepage:

9. Current Financial Visibility Challenge
Lack of financial data standards across the Services impedes the ability to analyze performance on an enterprise-wide basis
One Standard Line of Accounting was established on Aug

10. SLOA IS A “STANDARD” In the Business Enterprise Architecture (BEA)
In the Standard Financial Information Structure (SFIS)
All SLOA data elements are standard data elements in SFIS
SLOA data elements contain data elements required for
Treasury and OMB reporting (at the appropriation level)
DFAS reconciliation
Component reconciliation (below the appropriation level)
A Defense Business Council (DBC) requirement for all Target/Core systems to be SLOA compliant for interoperability
Most accounting systems and DLA service provider systems are SLOA ready or will be very soon
Priority DFAS service provider systems have plans to be SLOA compliant, if not already compliant
Coordinated TI-97 Work Stream efforts (2B – Recon and 2A – Universe of Transactions) to incorporate the SLOA data elements
DFAS DCD/DCW will begin development of a SFIS/SLOA Validation web-service in Jan 2015

11. Standard Line of Accounting in the Standard Financial Information Structure
SLOA DATA ELEMENTS ALREADY IN SFIS (Original version, 4.0, 9.0)
(23 of 26 data elements = 88% of what's already in the SLOA)
Field Name
Requirement
Sub Class (aka Sub-Level Prefix)
TAS
Dept Transfer (aka Alloc Transfer)
Dept Regular (aka Treasury Index)
Beginning Period of Availability (aka Beg FY)
Ending Period of Availability (aka End FY)
Availability Type (X=No Year)
Main Account (aka Basic Symbol)
Sub Account (Below Main Acct)
Business Event Type Code (BETC) (Repl Trans Codes)
GWA PIR Req.
Object Class (3-digit for A-11; aka EOR)
OMB 1002
Reimbursable Flag (D/R)
Budget Line Item (aka Program/Project/Element)
SC (aka Foreign Military Sales) Customer Code
Foreign Military Sales
SC Case Designator (formerly “FMS Case Identifier”)
SC (formerly FMS) Case Line Item Identifier
Agency Disbursing Identifier Code (DSSN)
GWA PIR
Agency Accounting Identifier (FSN)
DFAS/Recon
Funding Center Identifier (aka Fund Center/Cost Obj)
Component LI/Recon
Cost Center Identifier (aka Cost Center/BCN)
Project Identifier (WBS)
Activity Identifier (Activity/Special Project/Network)
Cost Element Code (Commitment Item/EEIC)
Work Order Number (Internal Order/Job Order)
SLOA DATA ELEMENTS ADDED IN SFIS v 10.0
(3 of 26 data elements = 12% of what's in the SLOA)
Field Name
Requirement
Sub-Allocation (Limit/Sub-Allotment)
Sub-Allotment
SC Implementing Agency Code
FMS
Functional Area (Budget/Project)
Component LI/Recon
Components did not update their interfaces with Trading Partners during past SFIS updates in their systems (and visa versa)

12. USMC SABRS: Vendor Pay (Interim)
Other Accounting System S
GEX 3 S
GEX
PR Builder
SABRS (SLOA Ready)
Purchase Requisition
Commitment
Obligation
Accounts Payable
Expenditure V
GEX
DDRS S
GEX 1 V
GEX V
GEX 2 V
GEX V
GEX V
GEX V
GEX 1
SPS (May-2015)
CAPS-W (Feb-2017)
DCD
ADS (Aug-2015)
DCAS (Sep-2014) V
GEX V
GEX V
GEX V
GEX
EDA V
GEX V
GEX V
GEX
WAWF
Both of these systems will be SLOA Capable in the near term.
Add a Funds Check handshake per the Acq SOP. May need to have a Validation on both b/c LOAs can be changed in SPS/Conwrite
Need to automate this exchange in the long-run. However, since there are numerous MIPR feeds, translation will need to be used until the “Other Accounting System” is SLOA compliant.
Notes:
CAPS-W to receive Invoice information from WAWF via GEX
DCD to receive the SABRS Daily Obligation File/Validation with CMET/Store the Valid SABRS Obligations
DCD to receive pay history file from ADS
CAPS-W to receive Payment history information from DCD
Vendor
Receiving Activity
Treasury
GEX Connected
Legacy System (Ret.)
Validation Service
Crosswalk and Translation Service #
Note/Add. Info.
No SLOA data
GEX S V
SLOA Critical Path
Not GEX Connected
SLOA Ready systems should begin to update interfaces to SLOA, use the GEX for routing, and use the SCS (DCD/DCW) for Validation.
Any Legacy systems would brown out during this period.

13. USMC SABRS: Vendor Pay (To Be)
Other Accounting System V
GEX V
GEX
PR Builder
SABRS (SLOA Ready)
Purchase Requisition
Commitment
Obligation
Accounts Payable
Expenditure V
GEX
DDRS V
GEX V
GEX V
GEX V
GEX V
GEX V
GEX V
GEX
SPS (May-2015)
CAPS-W (Feb-2017)
DCD
ADS (Aug-2015)
DCAS (Sep-2014) V
GEX V
GEX V
GEX V
GEX
EDA V
GEX V
GEX V
GEX
WAWF
CAPS-W to receive Invoice information from WAWF via GEX
DCD to receive the SABRS Daily Obligation File/Validation with CMET/Store the Valid SABRS Obligations
DCD to receive pay history file from ADS
CAPS-W to receive Payment history information from DCD
Vendor
Receiving Activity
Treasury
GEX Connected
Legacy System (Ret.)
Validation Service
Crosswalk and Translation Service #
Note/Add. Info.
No SLOA data
GEX S V
SLOA Critical Path
Not GEX Connected
The Target Environment

14. SCS will validate SFIS/SLOA Data sent via GEX or Direct Connect
SFIS/SLOA Centralized Services within Scope of DCD/DCW Current Capability
Validation/Translation Scenarios: Target/Core -> Target/Core = Validate Legacy -> Target/Core = Translate and Validate Target/Core -> Legacy = Validate and Translate Legacy -> Legacy = No Validation and No Translation
SCS will validate SFIS/SLOA Data sent via GEX or Direct Connect

15. USSGL Trial Balance / SFIS Concept View
Gov’t Wide Statements
DoD TAS/BETC – Input to FBwT
National Debt
Public Confidence
Intergovernmental Transactions Material Weakness
Treasury
DoD TAS/BETC Info – for DoD FBwT
NTDO (DFAS/Other DoD Disb.)
TDO (Treas. Disb.)
DDRS
Legacy Systems
Do not supply necessary info resulting in JVs and unsupported JVs
DoD TAS/BETC for FBwT
All Components - consolidated
Intra-governmental Transactions
USSGL Compliant Trial Balances
USSGL
Target Accounting Systems (Recon with SFIS/SLOA data elements (e.g., GTAS, PIR, budget, and cost))
Transactions External to the Accounting System
Commitments
Obligations
Accruals
Expenditures
Disbursements
SFIS
STANDARD DATA ELEMENTS (FROM FEEDER SYSTEMS) GIVE THE ACCT. SYS. NECESSARY INFORMATION FOR RECORDING TRANSACTIONS IN THE ACCT. SYS. FOR PROPER T/B REPORTING

16. How Does SLOA Support the FM Strategic Initiatives?
Outcomes
How SLOA Enables Each Outcome
Financial Improvement and Audit Readiness (FIAR)
SBR Assertion FY 2014
Financial Statement Assertion FY 2017
Software tracks and records audit trail at each exchange of data, business rule modification, format transformation, etc.
Enables matching transactions between multiple accounting/feeder systems in 1-to-1 format which can be easily reconciled
Enables cleaner end-to-end transactional flow and processing
Standard Line of Accounting (SLOA)
Improved E2E FM Information Exchange
Enables clean interoperability across the enterprise E2Es
SFIS/USSGL Compliance and Validation
Proper Posting of Transactions in DoD Financial Systems
SFIS Compliance Plans as part of Component OEPs
Workbooks define and reformat subset of SFIS data (SLOA) into standard definitions
Data compliance with Treasury and OMB standards
Enterprise Funds Distribution/Next Generation Resource Management System (EFD/NGRMS)
Integrated capability to formulate, distribute, track and execute the DoD budget
Links transactions to the Budget/Funds Distribution data
Transformed, standard data for allocation and distribution of funds identically across the enterprise
Direct Treasury Disbursing
Standard FBWT Daily Recon Process
Enables automatic matching of disbursement to accounting system (near real-time recon)
Enables routing ERP data directly to Treasury
Provides necessary data to prepare a Direct Treasury Pay Ready File
Government-wide Accounting (GWA)
Daily Treasury Reporting - GWA compliance by Oct. 14
Enables translation of TAS/BETC standard data elements to ADS
Consolidates DSSNs into standard repository for daily reporting
Intragovernmental Transactions (IGT)
Standardize IGT Process DoD-Wide
Eliminate manual processes and multiple forms
Single Repository for IGT Orders for audit readiness
Reduce IGT Eliminations material weakness
Enables standardized MIPRs necessary data to perform eliminations
Intakes data formats into single central repository from multiple buyer systems and transforms it into a standard format, and vice versa
Standard buyer and seller data provides data matching and reconciliation
Delinquent Debt Management
Delinquent debt collections to treasury after 90 days, using re-engineered processes
Enables matching and analysis of invoice data to obligation data in real-time and analyzes discrepancies between the two
Provides flags against delinquency business rules and provides error report when rules are violated (document LOAs overpaid, etc.)
Maximize ERP Capabilities
E2E Process Improvement
Eliminate redundant capabilities in the E2Es
Take advantage of imbedded controls within ERPs
Eliminates inefficiencies and reliance on feeder systems
Reduces need to point-to-point interfaces & downstream errors
Standard Transaction Broker
Reduce/Minimize Point-to-Point Interfaces
Already connected to the GEX
Minimizes need to reconfigure legacy systems
Enables translation, validation, and routing between key E2E systems
Business Intelligence Tools
Near real-time, standards-based information and analytics from authoritative sources
Software provides detailed reports at each exchange of data, business rule modification, format transformation, etc.
Cost Management
Consistent cost data and management across the Department
Enables use of cost management codes and OCC for cost reporting
Provides the cost management information on every purchasing transaction which will facilitate Full Cost Accounting
Slide: 16

17. Speaker
Micky Chopra,
the Office of Undersecretary of Defense (Comptroller)/
Office of the Deputy Chief Financial Office/
Business Integration Office