Acquisition/Financial Systems Interface Requirements: Checklist  
for Reviewing Systems under the Federal Financial Management	 
Improvement Act (Exposure Draft) (01-DEC-03, GAO-04-218G).	 
                                                                 
The Federal Financial Management Improvement Act of 1996 (FFMIA) 
requires that agencies implement and maintain financial 	 
management systems that substantially comply with federal	 
financial management system requirements. These requirements are 
described in detail in the Office of Management and Budget's	 
(OMB) guidance and in the Federal Financial Management System	 
Requirements series issued by the Joint Financial Management	 
Improvement Program (JFMIP). JFMIP intends for its requirements  
series to promote understanding of key financial management	 
systems concepts and requirements, to provide a framework for	 
establishing integrated financial management systems that support
program and financial managers, and to describe specific	 
requirements of financial management systems.			 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-04-218G					        
    ACCNO:   A09047						        
  TITLE:     Acquisition/Financial Systems Interface Requirements:    
Checklist for Reviewing Systems under the Federal Financial	 
Management Improvement Act (Exposure Draft)			 
     DATE:   12/01/2003 
  SUBJECT:   Accounting standards				 
	     Financial management systems			 
	     Information resources management			 
	     Reporting requirements				 

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GAO-04-218G

                    United States General Accounting Office

                               GAO Exposure Draft

December 2003

ACQUISITION/ FINANCIAL SYSTEMS INTERFACE REQUIREMENTS

     Checklist for Reviewing Systems under the Federal Financial Management
                                Improvement Act

                                       a

GAO-04-218G

 ______________________________________________________________________________

PREFACE

_______________________________________________________________________

December 2003

The Federal Financial Management Improvement Act of 1996 (FFMIA) requires
that agencies implement and maintain financial management systems that
substantially comply with federal financial management system
requirements. These requirements are described in detail in the Office of
Management and Budget's (OMB) guidance1 and in the Federal Financial
Management System Requirements series issued by the Joint Financial
Management Improvement Program (JFMIP). JFMIP intends for its requirements
series to promote understanding of key financial management systems
concepts and requirements, to provide a framework for establishing
integrated financial management systems that support program and financial
managers, and to describe specific requirements of financial management
systems.

This checklist reflects JFMIP's Acquisition/Financial Systems Interface
Requirements (JFMIP-SR-02-02, June 2002), a publication that addresses the
shared information requirements between federal financial and acquisition
management systems. We are issuing this checklist to assist (1) agencies
in planning, implementing, and monitoring their federal financial and
acquisition management systems and (2) managers and auditors in reviewing
their federal financial and acquisition management systems interfaces to
determine if they substantially comply with FFMIA.

JFMIP's requirements publication and this checklist address only the
shared information requirements between financial and acquisition
management systems; they do not address those system requirements that are
associated solely with the acquisition or financial process. For
procurements, the four basic processes between acquisition and finance
covered by this interface checklist are funds certification, funds
obligation/de-obligation, payment, and contract closeout. In addition, the
checklist has a separate section on one particular procurement method,
micropurchases made with purchase cards, which generally requires more
limited interface with finances than do other procurements.

This checklist is not required to be used by those assessing acquisition
and financial systems interfaces. Rather, it is provided as a tool for use
by experienced staff and is one in a series of documents we have issued to
assist agencies in improving or maintaining effective operations. (See the
last page of this document for a list of related products.) This
checklist, the JFMIP

1 OMB Memorandum for Heads of Executive Departments and Establishments,
Chief Financial Officers, and Inspectors General, Jan. 4, 2001, Revised
Implementation Guidance for the Federal Financial Management Improvement
Act of 1996, and OMB Circular No. A-127, revised July 23, 1993, Financial
Management Systems (31 U.S.C. sec. 3512 note (2000) (Federal Financial
Management Improvement)).

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requirements publication, and the two previously mentioned OMB documents
should be used concurrently. Those using this tool must apply experienced
judgment in its interpretation and application. They should consider the
impact of the entire completed checklist in determining whether the
interface substantially complies with requirements.

Additional copies of the checklist exposure draft can be obtained from the
U.S. General Accounting Office by calling (202) 512-6000. This exposure
draft also is available on the Internet at http://www.gao.gov under "Other
Publications" and the subheading "Accounting and Financial Management."
Copies of the JFMIP requirements document can be downloaded from the
Internet at http://www.jfmip.gov under "JFMIP Documents" and the
subheading "System Requirements." Please send comments on this exposure
draft by February 29, 2004, to McCoy Williams, Director, Financial
Management and Assurance, U.S. General Accounting Office, 441 G Street,
N.W., Room 5089, Washington, D.C. 20548.

Jeffrey C. Steinhoff
Managing Director
Financial Management and Assurance

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    ________________________________________________________________________

CONTENTS

    ________________________________________________________________________

Overview Authoritative Guidance How to Use This Checklist

Acquisition/Financial Systems Interface Requirements
Funds Certification
Obligation and De-Obligation
Payment
Closeout
Micropurchases Made with Purchase Cards
General Systems Requirements
Records Retention
Related Products

Abbreviations

ALC agency location code
BPA blanket purchase agreement
CCR central contractor registration
CFO chief financial officer
CFR Code of Federal Regulations
DUNS Data Universal Numbering System
EFT electronic funds transfer
FAR Federal Acquisition Regulation

Page Number

                                             4 6 7 10 12 15 40 77 80 82 90 91

FFMIA Federal Financial Management Improvement Act of 1996
FFMSR Federal Financial Management System Requirements
FOB freight-on-board
IPAC intragovernmental payment and collection
JFMIP Joint Financial Management Improvement Program
OMB Office of Management and Budget
OPM Office of Personnel Management
PO purchase order
PP&E property, plant and equipment
PR purchase request
RTN routing and transit number
SGL U.S. Standard General Ledger
TFM Treasury Financial Manual
TIN taxpayer identification number
U.S.C. United States Code

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    ________________________________________________________________________

OVERVIEW
________________________________________________________________________

The Federal Financial Management Improvement Act of 1996 (FFMIA) requires,
among other things, that agencies implement and maintain financial
management systems that substantially comply with federal financial
management systems requirements. These requirements are detailed in the
Office of Management and Budget's (OMB) Circular No. A-127, Revised July
23, 1993, Financial Management Systems; in OMB's Memorandum for Heads of
Executive Departments and Establishments, Chief Financial Officers, and
Inspectors General, January 4, 2001, Revised Implementation Guidance for
the Federal Financial Management Improvement Act of 1996;2 and in the
Federal Financial Management System Requirements (FFMSR) series issued by
the Joint Financial Management Improvement Program (JFMIP).3

In support of FFMIA, JFMIP has published separate requirements documents
for 13 different systems (including one for the interface between the
acquisition system and the financial system) that might be found at
federal agencies. It also has published a financial systems framework
document4 that describes the basic elements of a model for integrated
financial management systems.

JFMIP describes three categories of agency financial management systems:
(1) core financial systems, (2) other financial and mixed systems
(including acquisition management systems), and (3) departmental executive
information systems (systems to provide management information to all
levels of management). Figure 1 depicts the JFMIP model that illustrates
how the three categories of agency financial management systems
interrelate in an agency's overall systems architecture.

2 31 U.S.C. sec. 3512 note (2000) (Federal Financial Management
Improvement).
3 JFMIP is a joint undertaking of OMB, GAO, the Department of the
Treasury, and the Office of Personnel
Management (OPM), working in cooperation with each other and with
operating agencies to improve
financial management practices throughout the government. The program was
initiated in 1948 by the
Secretary of the Treasury, the Director of the Bureau of the Budget (now
OMB), and the Comptroller General.
JFMIP was authorized by the Budget and Accounting Procedures Act of 1950
(subsequently codified at 31
U.S.C. sec. 3511(d) (2000)). The Civil Service Commission, now OPM, joined
JFMIP in 1966.

4 Joint Financial Management Improvement Program, Framework for Federal
Financial Management
Systems, FFMSR-0 (Washington, D.C.: January 1995).

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Figure 1: Agency Financial Management Systems Architecture

Source: JFMIP Acquisition/Financial Systems Interface Requirements (June
2002).

As can be seen in figure 1, the acquisition system falls into the JFMIP
category of mixed systems. JFMIP's interface requirements document5 covers
the financial aspects of the acquisition system. This checklist is based
on, and parallels, JFMIP's interface requirements document.

Both JFMIP's interface requirements document and this checklist address
only the shared information requirements between financial and acquisition
management systems; they do not address system requirements that are
associated solely with the acquisition or financial process. For
procurements, the four basic processes between acquisition and finance
covered by this interface checklist are funds certification, funds
obligation/de-obligation, payment, and contract closeout. In addition to
covering the four procurement processes that interface with finance, the
checklist has a separate section on the interface between finance and one
particular procurement method, micropurchases made with purchase cards,
which generally requires more limited interface with finances than do
other procurements.

We are issuing this checklist to assist (1) agencies in planning,
implementing, and monitoring their federal financial and acquisition
management systems and (2) managers and auditors in reviewing their
federal financial and acquisition

5 Joint Financial Management Improvement Program, Acquisition/Financial
Systems Interface Requirements, JFMIP-SR-02-02 (Washington, D.C.: June
2002).

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management systems interfaces to determine if they substantially comply
with FFMIA. However, this checklist is not required to be used in
assessing acquisition and financial systems or their interfaces. Rather,
it is provided as a tool for use by experienced staff and is one in a
series of documents we have issued to assist agencies in improving or
maintaining effective operations. (See the last page of this document for
a list of related products.) This checklist, the JFMIP requirements
document, and the two previously mentioned OMB documents should be used
concurrently. Those using this tool should apply experienced judgment in
its interpretation and application. They should consider the impact of the
entire completed checklist in determining whether the interface
substantially complies with requirements.

Authoritative Guidance

OMB Circular No. A-127; OMB Circular No. A-123, June 21, 1995, Management
Accountability and Control; and OMB Circular No. A-130, revised Nov. 28,
2000, Management and Federal Information Resources which are cited in OMB
Circular No. A-127; and OMB's Memorandum for the Heads of Executive
Departments and Establishments, Chief Financial Officers, and Inspectors
General, Jan. 4, 2001, Revised Implementation Guidance for the Federal
Financial Management Improvement Act, provide the basis for assessing
compliance with FFMIA requirements. The OMB guidance identifies various
criteria that an agency must meet to be in substantial compliance with
FFMIA requirements. One set of criteria listed in the OMB guidance is the
JFMIP system requirements series.

JFMIP's interface requirements document was developed as part of its
system requirements series created in partnership with representatives
from the acquisition and financial management functions governmentwide.
The Procurement Executive Council and the Chief Financial Officer's (CFO)
Council represent the acquisition and financial communities, respectively,
from a wide range of major federal agencies, and both participated in the
development of the interface requirements document.

The source of all of the questions in this checklist is the JFMIP's
Acquisition/Financial Systems Interface Requirements (JFMIP-SR-02-02, June
2002). This JFMIP requirements document outlines the existing
governmentwide statutory and regulatory requirements associated with the
mutual functional interfaces between finance and acquisition. It does not,
however, contain agencyunique mission requirements that relate to
acquisition or finance. Each federal agency must, therefore, use the JFMIP
functional requirements, in conjunction with any agency-unique mission
requirements, in planning its financial management and acquisition systems
improvement projects.

JFMIP cautions that the acquisition and financial management systems
interface functionality does not necessarily reside in a single software
application or functional system. In fact, the interface information may
reside in a number of applications or systems, whether automated or
manual. It should be noted that

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this checklist is based on the existing JFMIP published requirements and
that any changes in the laws, regulations, and standards and practices
since the requirements were published are not reflected in this checklist.

The JFMIP interface requirements publication, and this checklist,
segregate functional requirements into two general categories: mandatory
and valueadded. The mandatory requirements describe capabilities that the
systems interface must have. They constitute the minimum acceptable
functionality necessary to establish an acquisition and financial systems
interface and are based on federal laws, regulations, directives, or
judicial decisions. Mandatory requirements are those against which agency
heads are to evaluate their acquisition and financial systems interfaces
to determine substantial compliance with systems requirements under FFMIA.
These requirements apply to existing systems in operation and new systems
planned or under development. JFMIP's interface publication signifies that
a requirement is mandatory by using the word "must" in the requirement
statement; this checklist uses "M" immediately following a question to
indicate that the question represents a requirement that JFMIP has
designated as mandatory.

Value-added requirements describe optional features or characteristics and
may consist of any combination of the following: (1) using
state-of-the-art technology, (2) employing the preferred or best business
practices, or (3) meeting the special management needs of an individual
agency. Agencies should consider valueadded features when judging system
alternatives. The need for these value-added features in agency systems is
left to the discretion of each agency head. JFMIP's interface publication
signifies that a requirement is value-added by using the word "should" in
the requirement statement; this checklist uses "V" immediately following a
question to indicate that the question represents a requirement that JFMIP
has designated as a value-added requirement.

How to Use This Checklist

OMB's January 2001 revised implementation guidance provides CFOs and
inspectors general with a means for determining whether their agencies'
financial management systems substantially comply with federal financial
management system requirements. The annual reporting requirement by 31
U.S.C. 3512(d) (2000) is one means of assisting agencies in the
determination of substantial compliance. Agencies also can use this
checklist as a tool to help determine compliance with federal financial
management system requirements.

This checklist consists of three columns. The left column is already
complete; the center and right columns are to be completed by the
checklist user. The left column contains questions that have been derived
from JFMIP's interface requirements. Each checklist question reflects a
separate JFMIP requirement, and all of the JFMIP interface requirements
are covered in the checklist.

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After reading a checklist question and executing whatever procedure or
test is necessary to answer the question, the checklist user should enter
a response in the center column. Each of the checklist questions should
receive a response in the center column and no question should receive
more than one response. Responses should typically be limited to "Yes,"
"No," or "N/A" (not applicable). A "Yes" response in the center column
should indicate that the agency's acquisition and financial systems
interface currently has the capability described in the question. A "No"
response in the center column should indicate that the checklist question
is applicable to this agency and the agency's acquisition and financial
systems interface currently does not have the capability described in the
question. The user should insert "N/A" in the center column only to
indicate that a particular checklist question is not applicable to the
agency whose system is being evaluated.

After responding to a checklist question with an entry in the center
column, the user should consider whether to enter additional information
in the right column. The checklist user should use the right column to
support, explain, or elaborate on the response that was entered in the
center column. For each "Yes" response, an entry in the right column might
contain a brief description of how the agency's acquisition and financial
systems interface provides the capability cited in the checklist question,
a source that explains or shows the capability, or a description of the
procedure or test that confirmed the existence of the capability.

For a "No" response, the right column should provide an explanation (e.g.,
"the agency's management believes the capability is not cost-effective and
will not seek to add this capability") or elaboration (e.g., "the agency
is working on modifying its systems interface to have the capability
available in subsequent years,"), and, where applicable, a reference to
any related supporting documentation (e.g., the title and date of a
cost-effectiveness study). For "N/A" responses, the right column should
provide an explanation of why the checklist question is not applicable to
the agency's systems interface.

Completing this checklist can assist agencies in their evaluations of
whether specific acquisition and financial systems interface requirements
are being met. However, in evaluating the checklist results to determine
whether they indicate substantial compliance with requirements, those
using this tool must apply experienced judgment in its interpretation and
application. Checklist users should assess the acquisition and financial
systems interface based on the results of the completed checklist taken as
a whole.

Responses of "No" should not be taken out of context, and checklist users
should not expect a neat mathematical formula (such as less than 5 percent
of questions with responses of "No" indicates substantial compliance) to
provide a quick answer. Rather, "No" responses should be assessed as to
their effect, individually and in aggregate, on the interface's overall
compliance with federal requirements. Some checklist questions, those
followed by "M," represent interface requirements that JFMIP has
designated as mandatory; that is, the requirements

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against which agency heads are to evaluate the interfaces to determine
substantial compliance with systems requirements under FFMIA. The other
checklist questions, those followed by "V," represent interface
requirements that JFMIP has designated as value-added, that is, the
requirements that agency heads need not consider to determine substantial
compliance with systems requirements under FFMIA. In addition, certain
questions within the checklist may not be applicable to the agency and
those questions should not be considered in evaluating compliance with
federal requirements. Furthermore, agency officials must also consider
agency-unique mission requirements, in addition to the questions in this
checklist, to determine whether the agency's interface is in substantial
compliance with federal requirements.

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______________________________________________________________________________

ACQUISITION/FINANCIAL SYSTEMS INTERFACE REQUIREMENTS
________________________________________________________________________

JFMIP's acquisition and financial systems interface requirements document
identifies the shared information requirements between the acquisition and
financial management processes, and some general systems requirements and
records retention requirements that apply to all financial and mixed
systems (including acquisition management systems). The requirements are
based upon statutes, regulations, or best practices and were deliberated
and concurred upon by the acquisition and financial communities.

The shared information requirements, or interface requirements between
acquisition and finance, that the requirements document delineates
constitute information available in one system that is required for the
performance of the other system, that is, information requirements
critical to the performance of both the finance and the acquisition
functions. The information interface requirements may take the form of a
data element, a reporting need, an internal control, or an edit
requirement.

In delineating the shared information requirements, the interface
requirements document describes two alternative procurement methods that
differentiate the processes that occur between acquisition and finance and
define resulting interface systems requirements that occur. These
alternative procurement methods are micropurchases made with purchase
cards and all procurement transactions other than micropurchases made with
purchase cards (referred to simply as "procurements").

The requirements document contains seven sections in which requirements
are delineated. For procurements, the requirements document groups the
interface requirements according to four basic processes that involve
interfaces between the acquisition and finance functions. Those four
processes are funds certification, funds obligation/de-obligation,
payment, and contract closeout, and the requirements document contains
separate sections for each of the four

6

processes. For micropurchases made with purchase cards, processes,
procedures, and information requirements differ from those used for
procurements, and the requirements document delineates the micropurchases
interface requirements in a separate section. The requirements document
also

6 Although the requirements document includes obligation and de-obligation
in a single procurement process, it discusses obligation requirements and
de-obligation requirements in separate sections. The de-obligation section
points out that information previously supplied for the original
obligation must be accessible also for de-obligation if the requirements
were categorized as mandatory for obligation, and should be accessible
also for de-obligation if the requirements were categorized as value-added
for obligation. In this checklist, we have enumerated the obligation
requirements and the de-obligation requirements separately.

    Page 10 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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contains separate sections that delineate general systems requirements and
records retention requirements that apply to all financial and mixed
systems (including acquisition management systems).

The checklist questions follow the JFMIP requirements document,
JFMIP-SR-0202, June 2002, (page numbers referencing the source document
follow each question), with seven sections containing requirements
questions. The data elements identified in the requirements questions of
the checklist's process sections include all data required to execute the
identified functionality. In some cases, the same data element may appear
in more than one functionality and in more than one process section in
this checklist document, just as it does in the requirements document.
This is to allow system developers to understand the entire set of data
required for a specific functionality within an interface process. It is
not meant to suggest multiple entries of data.

It should be noted that not all questions will apply in all situations
and, as with the use of any checklist, professional judgment should be
exercised. Using the JFMIP source document and its "Appendix B: Glossary,"
which defines terms used, along with OMB Circular No. A-127 and OMB's of
January 4, 2001 memorandum, will help ensure that the user is cognizant of
the background information necessary to fully understand the questions.

    Page 11 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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    Page 12 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                    1. Does the agency's single integrated   
                                    financial management system provide the  
                                    capability for both acquisition users    
                                    and finance users to access the          
                                    following information: M (pp. 22-23) a.  
                                    Fiscal year? b. Appropriation or         
       Funds                        Treasury fund symbol? c. Organization    
Certification        Explanation code? d. Cost center? e. Object          
                                    classification? f. Estimated amount? g.  
                                    Project code? h. Program code? i.        
                                    Purchase request (PR) number? j.         
                                    Transaction date? k. Action code         
                  Yes,              (original/new/ modification)? l.         
                 No, or             Subject-to-fundsavailability indicator?  
                  N/A               m. Asset identifier code?                

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                                                  2. Does the agency's       
                                                  single integrated          
                                                  financial management       
                                                  system provide the         
                                        n.        capability for both        
                                    Contractor    acquisition users and      
                                      code or     finance users to access    
                                    contractor    the following              
       Funds                         name? o.     information: V (p. 23) a.  
Certification        Explanation   Trading     Intra-governmental         
                                    partner? p.   business partner code7?    
                                      Trading     b. Interagency agreement   
                                      partner     number? c. Performance     
                                       code?      measure code? d.           
                                                  Description? e. Estimated  
                                                  amounts increased and/or   
                  Yes,                            decreased? f. Revenue      
                 No, or                           source code? g. Agency     
                  N/A                             location code (ALC)?       

7 Intragovernmental business partner code is similar in concept to a
vendor or contractor code and is an identifier for a federal entity
engaged in acquiring products or services from another Federal entity or
providing products or services to another Federal entity (p. 79). Access
to this code will become a mandatory, rather than value-added, requirement
upon issuance of governmentwide implementing standard requirements (p.
23).

                  Funds Certification                 Yes, No, or Explanation 
                                                          N/A     
3. Does the agency's single integrated financial               
management system provide the capability for both              
acquisition users and finance users to access the              
estimated quantity associated with establishing                
the obligation, where applicable (such as for                  
property or inventory purchases)? V (p.23)                     
4. Does the agency's single integrated financial               
management system provide the capability to                    
enable: V (p. 23) a. Electronic approvals? b.                  
Electronic notification alerts? c. Electronic                  
point-of-entry automated requisition forms?                    

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    Page 15 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                               1. Does the agency's single   
                                               integrated financial          
                                               management system provide     
                                               the capability for both       
                                               acquisition users and         
                                               finance users to access: M    
                                               (pp. 26-27) a. Fiscal year?   
                                               b. Appropriation or Treasury  
                                               fund symbol? c. Organization  
                                               code? d. Cost center? e.      
                                               Object classification? f.     
Obligation/De-Obligation                    Project code? g. Program      
Obligation                      Explanation code? h. Obligation amount?   
                                               i. PR number? j. Funded       
                                               through date (for those       
                                               contracts that are            
                                               incrementally funded)? k.     
                                               Contract number (including    
                                               modification number, if       
                                               any)? l. All associated       
                                               delivery order numbers        
                                               (including modification       
                             Yes,              number, if any)? m. All       
                            No, or             associated task order         
                             N/A               numbers (including            

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                       Checklist - Exposure Draft (01/04)
                                                    modification number, if  
                                                    any)? n. Purchase order  
                                                          number (including  
                                                    modification number, if  
                                                  any)? o. Blanket purchase  
                                                     agreement (BPA) number  
                                                    (including modification  
                                                    number, if any)? p. All  
                                                associated BPA call numbers  
                                                    (including modification  
                                                        number, if any)? q.  
Obligation/De-Obligation        Explanation          Contractor name? r.  
Obligation                                           Contractor taxpayer  
                                               identification number (TIN)?  
                                                s. Data Universal Numbering  
                                                              System (DUNS)  
                                                         identification? t.  
                                                      Interagency agreement  
                                                number? u. Trading partner?  
                                               v. Award (transaction) date?  
                                               w. Effective date? x. Action  
                             Yes,               code? y. Product or service  
                            No, or                  description? z. Amounts  
                             N/A                         increased, if any?  

Obligation/De-Obligation Obligation                Yes, No, or Explanation 
                                                          N/A     
     aa. Amounts decreased, if any? bb. Subject to                
funds availability indicator? cc. Asset identifier             
                         code?                                    
2. Does the agency's single integrated financial               
management system use account definitions                      
consistent with the account definitions in the                 
U.S. Standard General Ledger (SGL)? M (p. 27)                  
3. If the agency's single integrated financial                 
management system uses any expansion to the chart              
of accounts in the SGL, does the system roll the               
expanded accounts up to the accounts defined in                
the SGL?8 M (p. 27)                                            
4. Does the agency's single integrated financial               
management system provide the capability to create             
additional subaccounts to the general ledger for               
agency specific tracking and control? M (p. 27)                

8 A pseudo code can be used instead of the exact SGL account numbers
provided that the account descriptions and posting rules are the same as
those used in the SGL for relevant transactions (p. 27).

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    Page 18 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                          5. If the     6. Does the                                  
                                          agency's      agency's                                     
                                          single        single                                       
                                          integrated    integrated                                   
                                          financial     financial     7. Does the                    
                                          management    management    agency's                       
                                          system        system        single        8. Does the      
                                          provides      provide the   integrated    agency's single  
                                          the           capability    financial     integrated       
                                          capability    for both      management    financial        
                                          to create     acquisition   system        management       
                                          additional    users and     provide to    system provide   
Obligation/De-Obligation                  subaccounts   finance       both          the capability   
Obligation                    Explanation to the        users to      acquisition   to both          
                                          general       access the    users and     acquisition      
                                          ledger for    full          finance       users and        
                                          purposes of   estimated     users         finance users    
                                          agency        cost,         transaction   to access a      
                                          specific      including     details to    hard copy or an  
                                          tracking      both direct   support       electronic copy  
                                          and           and           account       (where           
                                          control, do   indirect      balances? M   cost-effective)  
                                          the           costs, of     (p. 27)       of the entire    
                         Yes,             subaccounts   the                         executed         
                         No,              summarize     interagency                 (signed)         
                          or              to the SGL?   agreement?                  contract?9 M     
                         N/A              M (p. 27)     M (p. 27)                   (p. 28)          

9 Per FAR 4.201(a), 48 C.F.R. sec. 4.201(a) (2002) the entire signed
contract is provided to the paying office (p. 28).

    Page 19 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                               9. Does the agency's single   
                                               integrated financial          
                                               management system provide     
                                               the capability for both       
                                               acquisition users and         
                                               finance users to access the   
                                               following data elements in    
                                               the executed (signed)         
                                               contract, including those     
                                               captured at obligation: M     
Obligation/De-Obligation        Explanation (p. 28) a. Obligating         
Obligation                                  document number (if           
                                               different from contract       
                                               number)? b. Contractor name?  
                                               c. Contractor address? d.     
                                               Contract administration       
                                               office? e. Payment office?    
                                               f. Unit of measure? g. Unit   
                                               price? h. Extended price? i.  
                             Yes,              Quantity? j. Variance amount  
                            No, or             or percentage allowed? k.     
                             N/A               Total amount?                 

    Page 20 GAO-04-218G Acquisition/Financial Systems Interface Requirements
                       Checklist - Exposure Draft (01/04)
                                           l. Payment terms and                
                                              conditions (e.g.,                
                                                discount terms,                
                                             applicable payment                
                                              clauses, withhold                
                                            indicator, withhold                
                                             percentage, etc.)?                
                                           m. Delivery schedule                
                                                 or performance                
                                                   schedule? n.                
                                           Estimated completion   10. Does     
                                               date? o. Payment   the          
                                             type (e.g., prompt   agency's     
                                                 pay, fast pay,   single       
                                               progress pay, or   integrated   
 Obligation/De-Obligation      Explanation     partial pay)? p.   financial    
 Obligation                                            Names of   management   
                                           governmentdesignated   system       
                                           receiving officials?   identify     
                                                    q. Names of   the method   
                                           governmentdesignated   of           
                                               invoiceapproving   acquisition  
                                            officials? r. Names                
                                                             of                
                                           governmentdesignated                
                                                     acceptance                
                                                  officials? s.                
                                             Shipping costs? t.                
                          Yes,                   Shipping terms                
                          No,                            (e.g.,                
                           or                  freight-on-board                
                          N/A               (FOB) destination)?                

    Page 21 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                        11. Does                   
                                                        the                        
                                                        agency's                   
                                                        single                     
                                                        integrated                 
                                                        financial                  
                                                        management                 
                                                        system        12. Does     
                                                        provide the   the          
                                                        capability    agency's     
                                                        for both      single       
                                                        acquisition   integrated   
                                                        users and     financial    
                                                        finance       management   
                                                        users to      system       
                                                        access the    provide the  
                                                        following     capability   
                                                        information   for both     
                                               (e.g.,   where         acquisition  
                                          purchase or   applicable:   users and    
                         Yes,              lease) for   V (p. 29)     finance      
Obligation/De-Obligation No,  Explanation         the   a.            users to     
Obligation                or                 original   Performance   access an    
                         N/A              obligation?   measure       indicator    
                                            M (p. 28)   code? b.      (e.g., Y/N)  
                                                        Revenue       as to        
                                                        source        whether      
                                                        code? c.      payments to  
                                                        Additional    the          
                                                        funding       contractor   
                                                        indicator,    are exempt   
                                                        including     from         
                                                        increases     electronic   
                                                        and           funds        
                                                        decreases?    transfer     
                                                        d. Line       (EFT)? V     
                                                        item          (p. 29)      
                                                        number? e.                 
                                                        Contract                   
                                                        line item                  
                                                        data? f.                   
                                                        Agency                     
                                                        location                   
                                                        code (ALC)?                

    Page 22 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                 13. Does the agency's       
                                                 single integrated           
                                                 financial management        
                                                 system provide the          
                                                 capability for both         
                                                 acquisition users and       
                                                 finance users to access     
                                                 for an EFT payment: V (p.   
                                                 29) a. Contract number      
                                                 (including modification     
                                                 number, if any)? b. All     
                                                 associated delivery order   
                                                 numbers (including          
Obligation/De-Obligation                      modification number, if     
Obligation                        Explanation any)? c. All associated     
                                                 task order numbers          
                                                 (including modification     
                                                 number, if any)? d.         
                                                 Purchase order (PO) number  
                                                 (including modification     
                                                 number, if any)? e.         
                                                 Blanket purchase agreement  
                                                 (BPA) number (including     
                                                 modification number, if     
                                                 any)? f. All associated     
                                                 BPA call numbers            
                                                 (including modification     
                            Yes, No,             number, if any)? g. Name?   
                             or N/A              h. Remittance address?      

    Page 23 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                        i. Signature of the  
                                                        contractor official  
                                                  authorized to provide EFT  
                                                   information? j. Title of  
                                                    the contractor official  
                                                  authorized to provide EFT  
                                                  information? k. Telephone  
                                                   number of the contractor  
                                                     official authorized to  
                                                   provide EFT information?  
                                                             l. Name of the  
                                                     contractor's financial  
Obligation/De-Obligation          Explanation   agent? m. Address of the  
Obligation                                        contractor's financial  
                                                       agent? n. Nine-digit  
                                                 routing and transit number  
                                                  (RTN) of the contractor's  
                                                        financial agent? o.  
                                                       Contractor's account  
                                                 number? p. Type of account  
                                                     (checking, savings, or  
                                                           lockbox) for the  
                                                   contractor's account? q.  
                                                       The Fedwire Transfer  
                            Yes, No,                     System telegraphic  
                             or N/A                     abbreviation of the  

    Page 24 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                     contractor's financial  
                                                      agent? r. Name of the  
                                                      financial institution  
                                                         receiving the wire  
                                                   transfer payment, if the  
                                                     contractor's financial  
                                                     agent is not connected  
                                                    directly to the Fedwire  
                                                 Transfer System online? s.  
                                                   Address of the financial  
                                                  institution receiving the  
                                                  wire transfer payment, if  
                                                 the contractor's financial  
                                                     agent is not connected  
                                                    directly to the Fedwire  
Obligation/De-Obligation          Explanation Transfer System online? t.  
Obligation                                      Telegraphic abbreviation  
                                                           of the financial  
                                                  institution receiving the  
                                                  wire transfer payment, if  
                                                 the contractor's financial  
                                                     agent is not connected  
                                                    directly to the Fedwire  
                                                 Transfer System online? u.  
                                                      Nine-digit RTN of the  
                                                      financial institution  
                                                         receiving the wire  
                                                   transfer payment, if the  
                                                     contractor's financial  
                                                     agent is not connected  
                            Yes, No,                directly to the Fedwire  
                             or N/A                 Transfer System online?  

    Page 25 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                               15. Does the  
                                                               agency's      
                                                               single        
                                                               integrated    
                                                               financial     
                                                               management    
                                                               system        
                                                               provide the   
                                                               capability    
                                                               for both      
                                                               acquisition   
                                                               users and     
                                                               finance       
                                                               users to      
                                                               access the    
                                                               following     
                                                               lease         
                                             14. Does the      information:  
                                             agency's single   V (pp. 2930)  
                                             integrated        a. Amount?    
                                             financial         b. Agency     
                                             management        option to     
                                             system provide    purchase at   
                                             the capability    end of        
                                             for both          lease? c.     
Obligation/De-Obligation                  acquisition       Purchase      
Obligation                    Explanation users and         price if      
                                             finance users     agency has    
                                             to                option to     
                                             cross-reference   purchase? d.  
                                             contract          Life          
                                             numbers and       expectancy    
                                             related           of leased     
                                             interagency       property      
                                             agreements? V     when new? e.  
                                             (p. 29)           Remaining     
                                                               life          
                                                               expectancy    
                                                               of leased     
                                                               property      
                                                               when leased?  
                                                               f. Current    
                                                               retail or     
                                                               fair value    
                                                               of leased     
                                                               property? g.  
                                                               Agency        
                                                               option to     
                                                               property      
                            Yes,                               ownership     
                            No,                                transfer at   
                             or                                end of        
                            N/A                                lease?        

    Page 26 GAO-04-218G Acquisition/Financial Systems Interface Requirements
                       Checklist - Exposure Draft (01/04)
                                                       16. Does the                      
                                                       agency's                          
                                                       single                            
                                                       integrated     17. Does the       
                                                       financial      agency's single    
                                                       management     integrated         
                                                       system         financial          
                                           h. Access   provide the    management system  
                                              to the   capability     provide the        
                                               lease   to enable: V   capability to      
                                          agreement,   (p. 30) a.     record: V (p. 30)  
                                           including   Electronic     a. Appropriate     
Obligation/De-Obligation                   terms and   contracting?   periodic           
Obligation                    Explanation conditions   b.             obligations        
                                              (e.g.,   Electronic     against            
                                            discount   obligation     appropriated       
                                           terms and   of funds? c.   funding and        
                                               lease   Electronic     contracts? b.      
                                            period)?   approvals      Appropriate        
                                                       and            contractspecified  
                                                       signatures?    cost escalations   
                                                       d.             to existing        
                                                       Electronic     contract line      
                         Yes,                          notification   numbers?           
                         No,                           alerts for                        
                          or                           pending                           
                         N/A                           actions?                          

    Page 27 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                               18. Does the agency's single  
                                               integrated financial          
                                               management system provide     
                                               the capability for both       
                                               acquisition users and         
                                               finance users to access the   
                                               following information         
                                               associated with contract      
                                               changes: V (p. 30) a. Change  
Obligation/De-Obligation  Yes,              in product or service         
Obligation               No, or Explanation descriptions? b. Change in    
                             N/A               unit of measure? c. Change    
                                               in quantity? d. Change in     
                                               unit price? e. Change in      
                                               total amount? f. Change in    
                                               extended price? g. Change to  
                                               payment terms and             
                                               conditions? h. Change to      
                                               delivery/performance          
                                               schedule? i. Revised          
                                               estimated completion date?    

    Page 28 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                               1. To support the             
                                               de-obligation process, does   
                                               the agency's single           
                                               integrated financial          
                                               management system provide     
                                               the capability for both       
                                               acquisition users and         
                                               finance users to access the   
                                               following information         
                                               previously supplied for the   
                                               original obligation: M (pp.   
Obligation/De-Obligation                    26-27, 32) a. Fiscal year?    
              De-Obligation        Explanation b. Appropriation or Treasury  
                                               fund symbol? c. Organization  
                                               code? d. Cost center? e.      
                                               Object classification? f.     
                                               Project code? g. Program      
                                               code? h. Obligation amount?   
                                               i. PR number? j. Funded       
                                               through date (for those       
                                               contracts that are            
                                               incrementally funded)? k.     
                             Yes,              Contract number (including    
                            No, or             modification number, if       
                             N/A               any)?                         

    Page 29 GAO-04-218G Acquisition/Financial Systems Interface Requirements
                       Checklist - Exposure Draft (01/04)
                                                 l. All associated delivery  
                                                   order numbers (including  
                                                    modification number, if  
                                               any)? m. All associated task  
                                                   order numbers (including  
                                                    modification number, if  
                                                    any)? n. Purchase order  
                                                          number (including  
                                                    modification number, if  
                                                  any)? o. Blanket purchase  
                                                     agreement (BPA) number  
Obligation/De-Obligation        Explanation      (including modification  
De-Obligation                                    number, if any)? p. All  
                                                associated BPA call numbers  
                                                    (including modification  
                                                        number, if any)? q.  
                                                        Contractor name? r.  
                                                    Contractor TIN? s. DUNS  
                                                         identification? t.  
                                                      Interagency agreement  
                                                number? u. Trading partner?  
                             Yes,              v. Award (transaction) date?  
                            No, Or             w. Effective date? x. Action  
                             N/A                                      code?  

    Page 30 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                                         2. To support                  
                                                                         the                            
                                                                         de-obligation   3. To support  
                                                                         process, does   the            
                                                                         the agency's    de-obligation  
                                                                         single          process, does  
                                                                         integrated      the agency's   
                                                                         financial       single         
                                                                         management      integrated     
                                                                         system          financial      
                                                                         provide the     management     
                                                                         capability      system         
                                             y. Product or service       for both        provide to     
                                            description? z. Amounts      acquisition     both           
                                             increased, if any? aa.      users and       acquisition    
Obligation/De-Obligation      Explanation  Amounts decreased, if any?    finance users   users and      
De-Obligation                                         bb.                to access       finance users  
                                          Subject-to-fundsavailability   information     information,   
                                              indicator? cc. Asset       previously      previously     
                                                identifier code?         supplied for    supplied for   
                                                                         the original    the original   
                                                                         obligation,     obligation,    
                                                                         on the full     on             
                                                                         estimated       transaction    
                                                                         cost,           details to     
                                                                         including       support        
                                                                         both direct     account        
                                                                         and indirect    balances? M    
                         Yes,                                            costs, of the   (pp. 27, 32)   
                         No,                                             interagency                    
                          Or                                             agreement? M                   
                         N/A                                             (pp. 27, 32)                   

    Page 31 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                              5. To support   
                                                              the             
                                                              de-obligation   
                                                              process, does   
                                                              the agency's    
                                                              single          
                                            4. To support     integrated      
                                            the               financial       
                                            de-obligation     management      
                                            process, does     system provide  
                                            the agency's      the capability  
                                            single            for both        
                                            integrated        acquisition     
                                            financial         users and       
                                            management        finance users   
                                            system provide    to access the   
                                            the capability    following data  
                                            to both           elements in     
                                            acquisition       the executed    
                                            users and         (signed)        
  Obligation/De-Obligation      Explanation finance users     contract        
  De-Obligation                             to access a       previously      
                                            hard copy or an   supplied for    
                                            electronic copy   the original    
                                            (where            obligation,     
                                            cost-effective)   including       
                                            of the entire     those captured  
                                            executed          at obligation:  
                                            (signed)          M (pp. 28, 32)  
                                            contract10        a. Obligating   
                                            previously        document        
                                            supplied for      number (if      
                                            the original      different from  
                                            obligation? M     contract        
                                            (pp. 28, 32)      number)? b.     
                                                              Contractor      
                                                              name? c.        
                                                              Contractor      
                           Yes,                               address? d.     
                           No,                                Contract        
                            or                                administration  
                           N/A                                office?         

10 Per FAR 4.201(a), 48 C.F.R. sec. 4.201(a) (2002), the entire signed
contract is provided to the paying office (p.28).

    Page 32 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                 e. Payment office? f. Unit  
                                                 of measure? g. Unit price?  
                                                      h. Extended price? i.  
                                               Quantity? j. Variance amount  
                                                  or percentage allowed? k.  
                                                   Total amount? l. Payment  
                                                terms and conditions (e.g.,  
                                                 discount terms, applicable  
                                                  payment clauses, withhold  
                                                        indicator, withhold  
Obligation/De-Obligation                           percentage, etc.)? m.  
De-Obligation                   Explanation         Delivery schedule or  
                                                   performance schedule? n.  
                                                 Estimated completion date?  
                                                     o. Payment type (e.g.,  
                                                      prompt pay, fast pay,  
                                                   progress pay, or partial  
                                                          pay)? p. Names of  
                                                       governmentdesignated  
                                                    receiving officials? q.  
                             Yes,                                  Names of  
                            No, or                     governmentdesignated  
                             N/A                invoiceapproving officials?  

    Page 33 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                                                 7. To support  
                                                                                 the            
                                                                                 de-obligation  
                                                                                 process, does  
                                                                                 the agency's   
                                                                                 single         
                                                                                 integrated     
                                                                 6. To support   financial      
                                                                 the             management     
                                                                 de-obligation   system         
                                                                 process, does   provide the    
                                                                 the single      capability     
                                                                 integrated      for both       
                                                                 financial       acquisition    
                                                   r. Names of   management      users and      
                                          governmentdesignated   system          finance users  
                                                    acceptance   provide the     to access,     
Obligation/De-Obligation                         officials? s.   capability to   where          
De-Obligation                 Explanation   Shipping costs? t.   identify the    applicable,    
                                                Shipping terms   method of       the following  
                                                    (e.g., FOB   acquisition     information    
                                                 destination)?   (e.g.,          previously     
                                                                 purchase or     supplied for   
                                                                 lease)          the original   
                                                                 previously      obligation: V  
                                                                 supplied for    (pp. 29, 32)   
                                                                 the original    a.             
                                                                 obligation? M   Performance    
                                                                 (pp. 28, 32)    measure code?  
                                                                                 b. Revenue     
                                                                                 source code?   
                                                                                 c. Additional  
                                                                                 funding        
                         Yes,                                                    indicator,     
                         No,                                                     including      
                          or                                                     increases and  
                         N/A                                                     decreases?     

    Page 34 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                                     9. Does the   
                                                                     agency's      
                                                                     single        
                                                     8. To support   integrated    
                                                     the             financial     
                                                     de-obligation   management    
                                                     process, does   system        
                                                     the agency's    provide the   
                                                     single          capability    
                                                     integrated      for both      
                                                     financial       acquisition   
                                                     management      users and     
                                                     system          finance       
                                          d. Line    provide the     users to      
                                          item       capability      access for    
                                          number?    for both        an EFT        
                                          e.         acquisition     payment: V    
Obligation/De-Obligation      Explanation Contract   users and       (pp. 29, 32)  
De-Obligation                             line       finance users   a. Contract   
                                          item       to access an    number        
                                          data? f.   indicator       (including    
                                          ALC?       (e.g., Y/N)     modification  
                                                     as to whether   number, if    
                                                     payments to     any)? b. All  
                                                     the             associated    
                                                     contractor      delivery      
                                                     are exempt      order         
                                                     from            numbers       
                                                     electronic      (including    
                                                     funds           modification  
                                                     transfer        number, if    
                                                     (EFT)? V (pp.   any)? c. All  
                         Yes,                        29, 32)         associated    
                         No,                                         task order    
                          or                                         numbers       
                         N/A                                         (including    

    Page 35 GAO-04-218G Acquisition/Financial Systems Interface Requirements
                       Checklist - Exposure Draft (01/04)
                                                    modification number, if  
                                                    any)? d. Purchase order  
                                                     (PO) number (including  
                                                    modification number, if  
                                                  any)? e. Blanket purchase  
                                                     agreement (BPA) number  
                                                    (including modification  
                                                    number, if any)? f. All  
                                                        associated BPA call  
                                                         numbers (including  
                                                    modification number, if  
                                                          any)? g. Name? h.  
Obligation/De-Obligation          Explanation     Remittance address? i.  
De-Obligation                                           Signature of the  
                                                        contractor official  
                                                  authorized to provide EFT  
                                                   information? j. Title of  
                                                    the contractor official  
                                                  authorized to provide EFT  
                                                  information? k. Telephone  
                                                   number of the contractor  
                                                     official authorized to  
                                                   provide EFT information?  
                                                             l. Name of the  
                            Yes, No,                 contractor's financial  
                             or N/A                                  agent?  

    Page 36 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                          m. Address of the  
                                                     contractor's financial  
                                                       agent? n. Nine-digit  
                                                 routing and transit number  
                                                  (RTN) of the contractor's  
                                                        financial agent? o.  
                                                       Contractor's account  
                                                 number? p. Type of account  
                                                     (checking, savings, or  
                                                           lockbox) for the  
                                                   contractor's account? q.  
                                                       The Fedwire Transfer  
                                                         System telegraphic  
                                                        abbreviation of the  
Obligation/De-Obligation                          contractor's financial  
De-Obligation                     Explanation      agent? r. Name of the  
                                                      financial institution  
                                                         receiving the wire  
                                                   transfer payment, if the  
                                                     contractor's financial  
                                                     agent is not connected  
                                                    directly to the Fedwire  
                                                 Transfer System online? s.  
                                                   Address of the financial  
                                                  institution receiving the  
                                                  wire transfer payment, if  
                                                 the contractor's financial  
                                                     agent is not connected  
                                                    directly to the Fedwire  
                            Yes, No,             Transfer System online? t.  
                             or N/A                Telegraphic abbreviation  

    Page 37 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                of the                                   
                                             financial                                   
                                           institution                                   
                                             receiving                                   
                                              the wire                                   
                                              transfer                                   
                                           payment, if                                   
                                                   the                                   
                                          contractor's   10. Does the                    
                                             financial   agency's single   11. Does the  
                                          agent is not   integrated        agency's      
                                             connected   financial         single        
                                           directly to   management        integrated    
                                           the Fedwire   system provide    financial     
                                              Transfer   the capability    management    
                                                System   for both          system        
Obligation/De-Obligation                    online? u.   acquisition       provide the   
De-Obligation                 Explanation   Nine-digit   users and         capability    
                                            RTN of the   finance users     for both      
                                             financial   to                acquisition   
                                           institution   cross-reference   users and     
                                             receiving   contract          finance       
                                              the wire   numbers and       users to      
                                              transfer   related           access the    
                                           payment, if   interagency       following     
                                                   the   agreements? V     lease         
                                          contractor's   (pp. 29, 32)      information:  
                                             financial                     V (pp. 2930,  
                                          agent is not                     32) a.        
                                             connected                     Amount? b.    
                                           directly to                     Agency        
                         Yes,              the Fedwire                     option to     
                         No,                  Transfer                     purchase at   
                          or                    System                     end of        
                         N/A                   online?                     lease?        

    Page 38 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                                  c.                                 
                                            Purchase                                 
                                           price, if                                 
                                          agency has                                 
                                           option to                                 
                                            purchase                                 
                                           at end of                                 
                                           lease? d.                                 
                                                Life                                 
                                          expectancy                                 
                                           of leased                  13. To         
                                            property                  support the    
                                           when new?                  de-obligation  
                                                  e.                  process, does  
                                           Remaining                  the agency's   
                                             life of                  single         
                                              leased                  integrated     
                                            property   12. Does the   financial      
                                                when   agency's       management     
                                          leased? f.   acquisition    system         
Obligation/De-Obligation                     Current   system         provide the    
De-Obligation                 Explanation  retail or   enable         capability     
                                          fair value   electronic     for both       
                                           of leased   deobligation   acquisition    
                                           property?   of funds? V    users and      
                                           g. Agency   (pp. 30, 32)   finance users  
                                           option to                  to access the  
                                            property                  following      
                                           ownership                  information    
                                            transfer                  associated     
                                           at end of                  with contract  
                                           lease? h.                  changes: V     
                                           Access to                  (pp. 30, 32)   
                                           the lease                                 
                                          agreement,                                 
                                           including                                 
                                           terms and                                 
                                          conditions                                 
                                              (e.g.,                                 
                         Yes,               discount                                 
                         No,               terms and                                 
                          or                   lease                                 
                         N/A                period)?                                 

Obligation/De-Obligation De-Obligation             Yes, No, or Explanation 
                                                          N/A     
     a. Change in product or service descriptions? b.             
    Change in unit of measure? c. Change in quantity?             
          d. Change in unit price? e. Change in total             
    amount? f. Change in extended price? g. Change to             
           payment terms and conditions? h. Change to             
            delivery/performance schedule? i. Revised             
                           estimated completion date?             

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    Page 41 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                         number, if any)? b. All associated  
                                          delivery order numbers (including  
                                       modification number, if any)? c. All  
                                   associated task order numbers (including  
                                           modification number, if any)? d.  
                                      Purchase order (PO) number (including  
                                       modification number, if any)? e. BPA  
                                     number (including modification number,  
Payment             Explanation      if any)? f. All associated BPA call  
                                    numbers (including modification number,  
                                   if any)? g. Name? h. Remittance address?  
                                    i. Signature of the contractor official  
                                     authorized to provide EFT information?  
                                        j. Title of the contractor official  
                                     authorized to provide EFT information?  
           Yes, No, or                k. Telephone number of the contractor  
               N/A                                                 official  

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                                     authorized to provide EFT information?  
                                      l. Name of the contractor's financial  
                                      agent? m. Address of the contractor's  
                                     financial agent? n. Nine-digit routing  
                                            and transit number (RTN) of the  
                                           contractor's financial agent? o.  
                                    Contractor's account number? p. Type of  
                                       account (e.g., checking, savings, or  
                                      lockbox) for contractor's account? q.  
Payment             Explanation  The Fedwire Transfer System telegraphic  
                                           abbreviation of the contractor's  
                                            financial agent? r. Name of the  
                                   financial institution receiving the wire  
                                      transfer payment, if the contractor's  
                                           financial agent is not connected  
                                    directly to the Fedwire Transfer System  
                                        online? s. Address of the financial  
           Yes, No, or              institution receiving the wire transfer  
               N/A                   payment, if the contractor's financial  

    Page 43 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                         agent is not                        
                                connected directly to                        
                                 the Fedwire Transfer   4. Does the          
                                    System online? t.   agency's single      
                                          Telegraphic   integrated           
                                  abbreviation of the   financial            
                                financial institution   management system    
                                   receiving the wire   provide the          
                                 transfer payment, if   capability, related  
                                     the contractor's   to the contract,     
                                   financial agent is   for both             
                                        not connected   acquisition users    
Payment          Explanation       directly to the   and finance users    
                                     Fedwire Transfer   to access the        
                                    System online? u.   following contract   
                                Nine-digit RTN of the   information that is  
                                financial institution   captured at          
                                   receiving the wire   obligation: M (pp.   
                                 transfer payment, if   35-36) a. Contract   
                                     the contractor's   number (including    
                                   financial agent is   modification         
                                        not connected   number, if any)?     
                                      directly to the                        
           Yes, No,                  Fedwire Transfer                        
            or N/A                     System online?                        

11 Examples are discount terms, applicable payment clauses, withhold
indicator, or withhold percentage, etc (p. 36). 12 Such as, advance pay,
progress pay, or partial pay (p. 36).

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                                   b. All associated delivery order numbers  
                                   (including modification number, if any)?  
                                   c. All associated task order numbers      
                                   (including modification number, if any)?  
                                   d. PO number (including modification      
                                   number, if any)? e. BPA number            
                                   (including modification number, if any)?  
Payment             Explanation f. All associated BPA call numbers        
                                   (including modification number, if any)?  
                                   g. Award date? h. Obligating document     
                                   number, if different from contract        
                                   number? i. Contractor name? j.            
                                   Contractor's address? k. Any previous     
                                   company name(s) used for the particular   
           Yes, No, or             contract? l. Contract administration      
               N/A                 office?                                   

    Page 45 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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                                   m. Payment office? n. Product or service  
                                   description? o. Unit of measure? p. Unit  
                                   price? q. Extended price? r. Quantity?    
                                   s. Payment terms and conditions11? t.     
                                   Payment type 12? u. Accounting            
                                   information? v. Names of                  
Payment             Explanation governmentdesignated receiving            
                                   officials? w. Names of                    
                                   governmentdesignated certifying           
                                   officials? x. Names of                    
                                   governmentdesignated acceptance           
           Yes, No, or             officials? y. Variance amount or          
               N/A                 percentage allowed? z. Total amount?      

                        Payment                       Yes, No, or Explanation 
                                                          N/A     
5. Does the agency's single integrated financial               
management system provide the capability, related              
to the contract, for both acquisition users and                
finance users to access a protest decision that                
resulted in the award of costs? M (p. 36)                      
6. Does the agency's single integrated financial               
management system provide the capability, related              
to the contract, for both acquisition users and                
finance users to access the specified duration of              
land rights acquired? M (p. 36)                                
7. Does the agency's single integrated financial               
management system provide the capability, related              
to the contract, for both acquisition users and                
finance users to access any restrictions on the                
use or convertibility of general property, plant               
and equipment (PP&E) acquired13? M (p. 36)                     

13 For example, when the general property, plant and equipment acquired
refers to land donated to agency for its use with the provision that if
the agency ceases operations at that location, the land would revert back
to the donor (p. 36).

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                              8. Does the                                    
                              agency's                                       
                              single                                         
                              integrated       9. Does the                   
                              financial        agency's      10. Does the    
                              management       single        agency's        
                              system provide   integrated    single          
                              the              financial     integrated      
                              capability,      management    financial       
                              related to the   system        management      
                              contract, for    provide the   system provide  
                              both             capability,   the             
                              acquisition      related to    capability,     
                              users and        the           related to the  
                              finance users    contract,     contract, for   
Payment        Explanation to access the    for both      both            
                              following        acquisition   acquisition     
                              required         users and     users and       
                              information      finance       finance users   
                              associated       users to      to access the   
                              with the         access the    asset           
                              payment for      costs         identifier(s)   
                              PP&E acquired    associated    associated      
                              under lease: M   with the      with the        
                              (p. 36) a.       cleanup of    cleanup of      
                              Lease            PP&E? M (p.   PP&E? M (p.     
                              agreement? b.    36)           36)             
                              Lease terms?                                   
            Yes,              c. Amount of                                   
           No, or             the lease? d.                                  
            N/A               Discount rate?                                 

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                                                      12. Does the agency's  
                                                      single integrated      
                                                      financial management   
                                                      system provide the     
                                                      capability, related    
                                                      to the contract, for   
                              11. Does the agency's   both acquisition       
                              single integrated       users and finance      
                              financial management    users to access the    
                              system provide the      following information  
                              capability, related     associated with        
                              to the contract, for    acquisitions related   
                              both acquisition        to software            
Payment        Explanation users and finance       development: M (p.     
                              users to access the     37) a. Total           
                              following items         acquisition costs by   
                              associated with the     line item description  
                              payment? M (p. 36) a.   of phase (e.g.,        
                              Asset identifier        completion of          
                              and/or                  conceptual             
                              project/program code?   formulation, design,   
                              b. Asset category14?    and testing)? b.       
                                                      Transaction purpose    
                                                      (e.g., acquisition,    
                                                      data conversion, or    
            Yes,                                      repair)? c. Asset      
           No, or                                     identifier or          
            N/A                                       associated             

  14 For example, the national defense assets, multi-use heritage assets, and
                  investments in non-Federal property (p. 36).

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                                            13. Does the    14. Does the                       
                                            agency's        agency's                           
                                            single          single                             
                                            integrated      integrated                         
                                            financial       financial                          
                                            management      management     15. Does the        
                                            system          system         agency's single     
                                            provide the     provide the    integrated          
                                            capability,     capability,    financial           
                         project/program?   related to      related to     management system   
                           d. Elements of   the contract,   the            provide the         
                             products and   for both        contract,      capability,         
Payment      Explanation         services   acquisition     for both       related to the      
                          acquired (e.g.,   users and       acquisition    contract, for both  
                                training,   finance users   users and      acquisition users   
                            licenses, and   to access       finance        and finance users   
                                manuals)?   assignment of   users to       to access the       
                                            claim           access the     advance/prepayment  
                                            information     contract       terms associated    
                                            to ensure       terms          with a contract     
                                            payment is      regarding                          
                                            made in         delivery or                        
        Yes,                                accordance      constructive                       
        No,                                 with the        delivery? M                        
         or                                 assignment?15   (p. 37)                            
        N/A                                 M (p. 37)                                          

15 As in the case of a bankruptcy or court ordered restructuring (p. 37).

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                                                           17. Does the      
                                                           agency's single   
                                                           integrated        
                                                           financial         
                                                           management        
                                                           system provide    
                                           16. Does the    the capability,   
                                           agency's        related to the    
                                           single          payment request,  
                                           integrated      for both          
                                           financial       acquisition       
                                           management      users and         
                                           system          finance users,    
                                           provide the     to access the     
                                           capability,     following proper  
                                           related to      invoice16         
                              financing    the payment     information: M    
Payment        Explanation agreement?   request, for    (pp. 37-38) a.    
                              M (p. 37)    both            Name of           
                                           acquisition     contractor? b.    
                                           users and       Address of        
                                           finance users   contractor? c.    
                                           to access the   Contract number   
                                           bill,           (including        
                                           invoice, or     modification      
                                           written         number, if any)?  
                                           request for     d. All            
                                           payment? M      associated        
                                           (p. 37)         delivery order    
                                                           numbers           
                                                           (including        
                                                           modification      
                                                           number, if any)?  
            Yes,                                           e. All            
           No, or                                          associated task   
            N/A                                            order             

16 A bill or written request for payment that meets the minimum standards
specified in the applicable prompt payment clause and other terms and
conditions contained in the contract for invoice submission. A "proper
invoice" must meet the requirements of 5 C.F.R. sec. 1315.9(b) (2002), and
can include receiving reports and delivery tickets when contractually
designated as invoices (p. 83).

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                                    numbers (including modification number,  
                                     if any)? f. Purchase order (PO) number  
                                   (including modification number, if any)?  
                                      g. BPA number (including modification  
                                     number, if any)? h. All associated BPA  
                                       call numbers (including modification  
                                         number, if any)? i. Description of  
Payment             Explanation   products or services for each item? j.  
                                         Quantity for each item? k. Unit of  
                                   measure for each item? l. Unit price for  
                                      each item? m. Extended price for each  
                                          item? n. Total invoice amount? o.  
                                       Shipping terms? p. Payment terms? q.  
           Yes, No, or                  Name of contractor official to whom  
               N/A                                   payment is to be sent?  

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                                 r. Address of contractor                    
                                 official to whom payment                    
                                is to be sent? s. Name of                    
                                      person to notify if                    
                                 invoice is defective? t.                    
                                Title of person to notify                    
                                 if invoice is defective?                    
                                u. Phone number of person                    
                                  to notify if invoice is                    
                                    defective? v. Mailing                    
Payment          Explanation      address of person to                    
                                     notify if invoice is                    
                                    defective? w. Invoice                    
                                 date? x. Invoice receipt                    
                                  date? y. Proper invoice   18. Does the     
                                  date? z. Proper invoice   agency's single  
                                        receipt date? aa.   integrated       
                                Transportation costs? bb.   financial        
                                Prompt payment terms? cc.   management       
                                   Vendor invoice number?   system provide   
           Yes, No,                    dd. Proper invoice   the capability,  
            or N/A                       acceptance date?   related to the   

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                                                               20. Does the  
                                                               agency's      
                                                               single        
                                                               integrated    
                                           19. Does the        financial     
                                           agency's single     management    
                                           integrated          system        
                                           financial           provide the   
                                           management system   capability,   
                                           provide the         related to    
                                 payment   capability,         receipt, for  
                             request, to   related to the      both          
                              provide an   payment request,    acquisition   
                              indicator,   for both            users and     
                                for both   acquisition users   finance       
                             acquisition   and finance         users, to     
Payment      Explanation    users and   users, to access    access the    
                                 finance   the estimated       following     
                               users, to   cost of work        information   
                            mark whether   completed by a      from the      
                              an invoice   contractor for      receiving     
                                has been   facilities or       report: M     
                               paid?17 M   equipment           (pp. 3839).   
                                 (p. 38)   constructed or      a. Contract   
                                           manufactured by     number        
                                           contractors in      (including    
                                           accordance with     modification  
                                           contract            number, if    
                                           specifications? M   any)? b. All  
                                           (p. 38)             associated    
           Yes,                                                delivery      
           No,                                                 order         
            or                                                 numbers       
           N/A                                                 (including    

17 Including Treasury schedule and trace number (p. 38).

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                                       modification number, if any)? c. All  
                                   associated task order numbers (including  
                                        modification number, if any)? d. PO  
                                     number (including modification number,  
                                          if any)? e. BPA number (including  
                                       modification number, if any)? f. All  
                                     associated BPA call numbers (including  
Payment             Explanation         modification number, if any)? g.  
                                       Description of products delivered or  
                                   services performed? h. Quantity of items  
                                     delivered? i. Unit of measure? j. Date  
                                       products delivered, or dates from/to  
                                       services performed? k. Date products  
                                        received? l. Signature of receiving  
           Yes, No, or               official? m. Printed name of receiving  
               N/A                                                official?  

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                                               21. Does the agency's single  
                                               integrated financial          
                                               management system provide     
                                               the capability, related to    
                                               acceptance, for both          
                                               acquisition users and         
                                               finance users, to access the  
                                               following information: M (p.  
                                  n. Phone     39) a. Contract number        
                                 number of     (including modification       
                                 receiving     number, if any)? b. All       
Payment          Explanation official? o.   associated delivery order     
                                  Mailing      numbers (including            
                                 address of    modification number, if       
                                 receiving     any)? c. All associated task  
                                 official?     order numbers (including      
                                               modification number, if       
                                               any)? d. PO number            
                                               (including modification       
                                               number, if any)? e. BPA       
                                               number (including             
                                               modification number, if       
           Yes, No,                            any)? f. All associated BPA   
            or N/A                             call                          

18 In accordance with 5 C.F.R. Part 1315 (2002) (p. 39).

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                                    numbers (including modification number,  
                                             if any)? g. Product or service  
                                        description? h. Unit of measure? i.  
                                          Delivery/performance schedule? j.  
                                           Quantities accepted? k. Quantity  
                                     rejected? l. Date rejected (returned)?  
                                       m. Date products delivered, or dates  
Payment             Explanation   from/to services performed? n. Receipt  
                                        date? o. Acceptance of products and  
                                         services date? p. Progress payment  
                                            approval date? q. Signature (or  
                                      electronic alternative) of acceptance  
                                            official? r. Name of acceptance  
           Yes, No, or                     official? s. Title of acceptance  
               N/A                             official? t. Phone number of  

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                                           22. Does the                      
                                           agency's                          
                                           single                            
                                           integrated                        
                                           financial                         
                                           management                        
                                           system                            
                                           provide the                       
                                           capability,                       
                                           related to                        
                                           acceptance,                       
                                           for both                          
                                           acquisition                       
                                           users and                         
                                           finance                           
                                           users, to                         
                             acceptance    access the                        
                            official? u.   following                         
                              Mailing      information                       
                             address of    associated                        
Payment      Explanation  acceptance    with final                        
                            official? v.   acceptance at   23. Does the      
                              Interest     closeout        agency's single   
                            calculation    relative to     integrated        
                              date18?      final           financial         
                                           payment: M      management        
                                           (p. 39) a.      system provide    
                                           Date of         the capability,   
                                           acceptance?     related to        
                                           b. Evidence     acceptance, to    
                                           of              provide to both   
                                           performance     acquisition       
                                           (e.g.           users and         
                                           receiving       finance users,    
                                           report          notification of   
                                           approved by     the following: M  
                                           designated      (pp. 39-40) a.    
           Yes,                            official)? c.   Receipt and       
           No,                             Receipt of      acceptance of     
            or                             products and    product/services  
           N/A                             services?       has               

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                                      24. Does the                             
                                      agency's                                 
                                      single                                   
                          occurred?   integrated       25. Does the agency's   
                          b. Title    financial        single integrated       
                          has         management       financial management    
                          passed?     system provide   system provide the      
                          c. Terms    the              capability, related to  
                          of the      capability,      acceptance, to provide  
                          contract    related to       to both acquisition     
                          have been   acceptance,      users and finance       
 Payment      Explanation met? d.     for both         users, an               
                          Progress    acquisition      evidence-ofperformance  
                          under the   users and        indicator if payment    
                          contract    finance users,   was made prior to       
                          has been    to access: M     performance in          
                          made for    (p. 40) a. The   accordance with the     
                          a           acquisition      fast or advance         
                          contract    cost of each     payment clause? M (p.   
                          financing   item? b. The     40)                     
         Yes,             payment?    proper                                   
         No,                          accounting                               
          or                          classification                           
         N/A                          of each item?                            

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                                                     27. Does the agency's   
                                                     single integrated       
                                                     financial management    
                                                     system provide the      
                                26. Does the         capability, related to  
                                agency's single      the payment, for both   
                                integrated           acquisition users and   
                                financial            finance users, to       
                                management system    access the following:   
                                provide the          M (p. 40) a. Contract   
                                capability,          number (including       
                                related to           modification number,    
                                acceptance, for      if any)? b. All         
Payment          Explanation both acquisition     associated delivery     
                                users and finance    order numbers           
                                users, to access     (including              
                                information on the   modification number,    
                                history of           if any)? c. All         
                                contractor           associated task order   
                                deficiencies to      numbers (including      
                                determine if fast    modification number,    
                                pay abuse exists?    if any)? d. PO number   
                                M (p. 40)            (including              
                                                     modification number,    
                                                     if any)? e. BPA number  
                                                     (including              
           Yes, No,                                  modification number,    
            or N/A                                   if                      

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                                                      28. Does the agency's  
                                                      single integrated      
                                                      financial management   
                                       any)? f. All   system provide the     
                                associated BPA call   capability, related    
                                 numbers (including   to the payment, for    
                                       modification   both acquisition       
                                number, if any)? g.   users and finance      
                                 Contractor invoice   users, to access: M    
                                   number? h. Total   (p. 40) a. The name    
Payment          Explanation  invoice amount? i.   of the financial       
                                 Name of contractor   approving officer for  
                                   official to whom   a voucher? b. The      
                                   payment is to be   signature of the       
                                sent? j. Address of   financial approving    
                                contractor official   officer for a          
                                 to whom payment is   voucher? c. The phone  
                                        to be sent?   number of the          
                                                      financial approving    
                                                      officer for a          
           Yes, No,                                   voucher? d. The name   
            or N/A                                    of the                 

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                                                                    31. Does     
                                                                    the          
                                                                    agency's     
                                                                    single       
                                      29. Does the    30. Does      integrated   
                                      agency's        the           financial    
                         certifying   single          agency's      management   
                            officer   integrated      single        system       
                              for a   financial       integrated    provide the  
                           voucher?   management      financial     capability,  
                             e. The   system          management    related to   
                          signature   provide the     system        the          
                             of the   capability,     provide the   payment, to  
                         certifying   related to      capability,   provide,     
                            officer   the payment,    related to    for both     
Payment      Explanation      for a   for both        the           acquisition  
                           voucher?   acquisition     payment, to   users and    
                             f. The   users and       provide,      finance      
                              phone   finance         for both      users, the   
                          number of   users, to       acquisition   ability to   
                                the   access the      users and     recognize,   
                         certifying   appropriation   finance       for an       
                            officer   or fund         users, a      invoice,     
                              for a   symbol for      partial       that         
                           voucher?   each voucher?   payment       supplies or  
                                      M (p. 40)       indicator?    services     
                                                      M (p. 40)     have been    
        Yes,                                                        received     
        No,                                                         and          
         or                                                         accepted? M  
        N/A                                                         (p. 40)      

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                                        33. Does the                         
                                        agency's                             
                                        single                               
                                        integrated                           
                                        financial                            
                                        management                           
                                        system                               
                                        provide the                          
                                        capability,                          
                           32. Does     related to                           
                           the          the payment,                         
                           agency's     for both                             
                           single       acquisition                          
                           integrated   users and                            
                           financial    finance         34. Does the         
                           management   users, to       agency's single      
                           system       access the      integrated           
                           provide      following       financial            
                           the          information     management system    
  Payment      Explanation ability to   associated      provide the          
                           make         with the        capability to flag   
                           payment      payment of an   payments for         
                           without an   asset: M (pp.   accelerated/special  
                           invoice,     40-41) a.       processing? M (p.    
                           based on     Asset           41)                  
                           the          identifier                           
                           contract     code(s)? b.                          
                           schedule     Total asset                          
                           of           or                                   
                           payment? M   improvement                          
                           (p. 40)      costs?19 c.                          
                                        Category of                          
                                        PP&E (e.g.,                          
                                        heritage                             
                                        assets,                              
                                        multi-use                            
          Yes,                          assets,                              
          No,                           general PP&E,                        
           or                           stewardship)?                        
          N/A                           d. Quantity?                         

19 Broken out by land or structures/buildings, if possible and significant
(p. 40).

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                                             36. Does the     37. Does the   
                                             agency's         agency's       
                                             single           single         
                                             integrated       integrated     
                                             financial        financial      
                                             management       management     
                                             system provide   system         
                              35. Does the   the              provide: M     
                              agency's       capability,      (p. 41) a.     
                              single         related to the   The total      
                              integrated     payment, to      amount paid    
                              financial      match the        for each       
                              management     following in     contract? b.   
Payment        Explanation system         accordance       The total      
                              identify       with the         amount paid    
                              project(s)     contract: M      for each       
                              associated     (p. 41) a.       delivery       
                              with a         Receipts to      order? c. The  
                              payment? M     funding          total amount   
                              (p. 41)        source(s)? b.    paid for each  
                                             Acceptance to    task order?    
                                             funding          d. The total   
                                             source(s)? c.    amount paid    
                                             Payment to       for each BPA   
            Yes,                             funding          call? e. The   
           No, or                            source(s)?       amount of      
            N/A                                               funds          

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                         remaining                                                 
                         for each    38. Does the                                  
                         contract?   agency's single     39. Does                  
                         f. The      integrated          the                       
                         amount of   financial           agency's                  
                         funds       management system   single                    
                         remaining   provide the         integrated                
                         for each    capability,         financial                 
                         delivery    related to the      management                
                         order? g.   payment, for both   system                    
                         The         acquisition users   provide the               
Payment      Explanation amount of   and finance users   capability    40. Does    
                         funds       to verify the       to permit     the         
                         remaining   contracting         progress      agency's    
                         for each    officer's           payments in   single      
                         task        approval,           the amount    integrated  
                         order? h.   including amount    approved by   financial   
                         The         and accounting      the           management  
                         amount of   information for a   contracting   system      
        Yes,             funds       performance-based   officer? M    provide     
        No,              remaining   payment? M (p.      (p. 41)       the         
         or              for each    41)                               capability  
        N/A              BPA call?                                     to permit   

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                                          41. Does                     43. Does                  
                                          the                          the                       
                                          agency's                     agency's                  
                                          single                       single                    
                                          integrated                   integrated                
                                          financial     42. Does the   financial                 
                                          management    agency's       management                
                                          system        single         system                    
                                          provide the   integrated     provide the               
                                          capability,   financial      capability,               
                                          related to    management     related to                
                                          the           system         the                       
                                payment   payment, to   provide the    payment, to               
                                without   provide,      capability     provide,                  
Payment      Explanation    evidence of   for both      to permit      for both                  
                         performance?20   acquisition   payment to     acquisition               
                              M (p. 41)   users and     commercial     users and                 
                                          finance       purchase       finance                   
                                          users, an     card issuers   users, an     44. If the  
                                          indicator     prior to       indicator     associated  
                                          (e.g., Y/N)   evidence of    (e.g., Y/N)    contract   
                                          as to         receipt or     as to         does have   
                                          whether the   performance?   whether the     a fast    
                                          payment is    M (p. 41)      associated     payment    
                                          for a                        contract       clause,    
                                          commercial                   has a fast     does the   
        Yes,                              purchase                     payment        agency's   
        No,                               card                         clause? M       single    
         or                               issuer? M                    (p. 41)       integrated  
        N/A                               (p. 41)                                    financial   

20 Payments that are, for example, for contract financing, including
advance payments and commercial contract financing (p. 41).

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                                                 45. Does the agency's       
                                                 single integrated           
                                                 financial management        
                                                 system provide the          
                                                 capability, related to the  
                                                 payment, for both           
                                                 acquisition users and       
                                                 finance users to access     
                                    management   the following information   
                                system use the   for intragovernmental       
                                  contractor's   payment and collection      
Payment        Explanation       invoice to   (IPAC)21 transactions: M    
                              trigger payment?   (pp. 41-42) a. Agency       
                                     M (p. 41)   location code (ALC)         
                                                 contact? b. Contact         
                                                 telephone number? c.        
                                                 Contact email address? d.   
                                                 Originating ALC? e.         
                                                 Customer ALC? f. Amount?    
                                                 g. Obligating document      
            Yes,                                 number? h. Purchase order   
           No, or                                number? i. Invoice number?  
            N/A                                  j. Pay flag?                

21 An IPAC transaction occurs when one government agency or component
acquires products or services from another government agency or component
(p. 91).

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                                                      46. Does the agency's  
                                                      single integrated      
                                                      financial management   
                                                      system provide the     
                                                      capability, related    
                                                      to the payment, for    
                                                      both acquisition       
                                    k. Quantity? l.   users and finance      
                                Unit price? m. Unit   users to access the    
                                of issue? n. Sender   following IPAC         
                                   Treasury account   adjustment             
Payment          Explanation       symbol (e.g.,   transaction            
                                 appropriation)? o.   information: M (p.     
                                Receiver department   42) a. ALC contact?    
                                              code?   b. Contact telephone   
                                                      number? c. Contact     
                                                      e-mail address? d.     
                                                      Originating ALC? e.    
                                                      Customer ALC? f.       
                                                      Amount? g. Original    
                                                      IPAC document          
           Yes, No,                                   reference number? h.   
            or N/A                                    Original date          

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                                                               48. Does the  
                                                               agency's      
                                            47. Does the       single        
                                            agency's single    integrated    
                                            integrated         financial     
                                            financial          management    
                                            management         system        
                                            system provide     provide the   
                                            the capability,    capability,   
                                            related to the     related to    
                                            payment, for       the payment,  
                                            both acquisition   for both      
                                            users and          acquisition   
                            accomplished?   finance users to   users and     
Payment      Explanation   i. Original   access the         finance       
                               accounting   following          users to      
                                    date?   information for    access the    
                                            IPAC zerodollar    following     
                                            transactions: M    information   
                                            (p. 42) a. ALC     for purchase  
                                            contact? b.        card          
                                            Contact            payments: M   
                                            telephone          (pp. 42-43)   
                                            number? c.         a. Card       
                                            Contact e-mail     number? b.    
                                            address? d.        Accounting    
           Yes,                             Originating ALC?   data          
           No,                              e. Customer ALC?   associated    
            or                                                 with card     
           N/A                                                 number?       

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                                                        49. Does the         
                                                        agency's single      
                                                        integrated           
                                                        financial            
                                                        management system    
                                                        provide process      
                                                        controls that        
                                                        support the          
                                                        following pre-audit  
                                   c. Fiscal year? d.   verifications: M     
                               Appropriation/Treasury   (pp. 43-44) a.       
                                      fund symbol? e.   Contract number is   
                                Organization code? f.   valid? b. Payee      
Payment        Explanation  Cost center? g. Object   name is correct? c.  
                              class? h. Project code?   Required             
                                  i. Program Code? j.   administrative       
                                   Individual name or   authorizations for   
                                       office name of   the procurement      
                                          cardholder?   were obtained        
                                                        (names, titles, and  
                                                        phone numbers)? d.   
                                                        Required             
                                                        administrative       
                                                        approvals for        
                                                        payment were         
            Yes,                                        obtained (names,     
           No, or                                       titles, and phone    
            N/A                                         numbers)?            

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                                    e. Taxpayer identification number (TIN)  
                                   or payee identification number provided?  
                                     f. Payment is not a duplicate payment?  
                                      g. Delivered items or services are in  
                                               accordance with the contract  
                                      (quantities, prices, and amounts)? h.  
                                   Payment amount is in accordance with the  
                                    contract, including any adjustments? i.  
                                      Payment tracking control number, (the  
Payment             Explanation     number that links the invoice to the  
                                     government payment)? j. Description of  
                                    items and services, quantity, and price  
                                     on the invoice match the same elements  
                                         in the contract to ensure that the  
                                     correct contract/order number has been  
                                           cited by the vendor, the correct  
                                    obligation charged, and only contracted  
                                     items/services and quantities are paid  
           Yes, No, or                for? k. Cost-effective discounts have  
               N/A                                              been taken?  

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                             l. All                                            
                         applicable                                            
                         deductions                                            
                          were made                                            
                                and                                            
                           credited   50. Does                                 
                             to the   the                          52. Does    
                             proper   agency's                     the         
                         account in   single        51. Does the   agency's    
                                the   integrated    agency's       single      
                            correct   financial     single         integrated  
                         amount? m.   management    integrated     financial   
                           Receipt,   system        financial      management  
                         acceptance   provide       management     system      
                                and   process       system         provide     
                            payment   controls      provide        process     
Payment      Explanation        are   that verify   process        controls    
                         matched to   that the      controls       that        
                            funding   appropriate   that verify    verify      
                          source(s)   government    funds          that        
                                 in   officials     availability   electronic  
                         accordance   have signed   before         payments    
                           with the   the           making         are within  
                          contract?   appropriate   payment? M     the         
                                 n.   form          (p. 44)        maximum     
                          Financing   authorizing                  amount      
                           payments   payment? M                               
                          have been   (p. 44)                                  
                           properly                                            
        Yes,             liquidated                                            
        No,                 against                                            
         or                delivery                                            
        N/A               payments?                                            

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                                                                  55. Does                 
                                                                  the                      
                                     53. Does the                 agency's                 
                                     agency's                     single                   
                                     single                       integrated               
                                     integrated     54. Does      financial                
                                     financial      the           management               
                                     management     agency's      system                   
                                     system         single        provide                  
                         specified   provide the    integrated    the                      
                         in the      capability     financial     capability               
                         Treasury    to capture     management    to provide               
Payment      Explanation Financial   vendor         system        an           56. Does    
                         Manual      information    provide the   indicator    the         
                         (TFM)?22    required       capability    (e.g.,       agency's    
                         M (p. 44)   when           to track      Y/N) as to   single      
                                     registering    activity by   whether      integrated  
                                     with the       CCR           the          financial   
                                     Central        identifier?   contractor   management  
                                     Contractor     M23 (p. 44)   is           system      
                                     Registration                 registered   provide     
        Yes,                         (CCR)? M23                   through      the         
        No,                          (p. 44)                      the CCR?     capability  
         or                                                       M23 (p.      to provide  
        N/A                                                       44)          an          

22 See the Treasury Financial Manual, I TFM 4-2000, Payment Issue
Disbursing Procedures (p. 67).

23 JFMIP designated this requirement as "value-added" but pointed out that
it would become mandatory upon issuance of governmentwide implementing
standard requirements (p. 44). OMB has since issued its Memorandum for the
Heads of Departments and Agencies, M-03-01, October 4, 2002, Business
Rules For Intragovernmental Transactions which became effective October 1,
2003.

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                                                                        59. Does                  
                                                                        the                       
                                                                        agency's                  
                                                                        single                    
                                                                        integrated                
                                                                        financial                 
                                                                        management                
                                       57. Does the   58. Does the      system                    
                           indicator   agency's       agency's single   provide the               
                         (e.g., Y/N)   single         integrated        capability                
                               as to   integrated     financial         for both                  
                         whether the   financial      management        acquisition               
                          contractor   management     system provide    users and     60. Does    
Payment      Explanation   is exempt   system         the ability to    finance       the         
                                from   provide the    cross-reference   users to      agency's    
                         registering   ability to     contract          access the    single      
                         through the   produce aged   numbers and       following     integrated  
                            CCR? M23   accounts       related           optional      financial   
                             (p. 44)   payable        interagency       data          management  
                                       information?   agreements? V     elements of   system      
                                       V (p. 44)      (p. 44)           the           provide     
                                                                        contract: V   the         
                                                                        (p. 44) a.    capability  
                                                                        Line item     to access   
        Yes,                                                            number? b.    the         
        No,                                                             Estimated     contract    
         or                                                             completion    payment     
        N/A                                                             date?         method      

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                                                      62. Does                  
                             (e.g.,                   the                       
                         payment to                   agency's                  
                         be made by                   single                    
                           purchase   61. Does the    integrated                
                            card or   agency's        financial                 
                              other   single          management                
                         noninvoice   integrated      system                    
                          means, or   financial       provide the               
                         payment to   management      capability    63. Does    
                         be made by   system          to allow      the         
                           invoice)   provide the     contracting   agency's    
                              which   capability      staff to      single      
                         triggers a   for both        determine     integrated  
                          rejection   acquisition     whether a     financial   
Payment      Explanation     of any   users and       contractor    management  
                           invoice,   finance users   is a          system      
                             if the   to access the   first-time    provide     
                            payment   name(s) of      contractor    the         
                             method   individual(s)   or abuser     capability  
                          specified   who must        of fast pay   to enable:  
                             by the   approve the     (so that      V (p. 45)   
                            invoice   invoice         contracting               
                            differs   before          can                       
                          from that   payment can     determine                 
                            allowed   be made? V      whether or                
                         for in the   (p. 45)         not to                    
        Yes,              contract?                   include a                 
        No,               V (p. 44)                   fast-pay                  
         or                                           clause)? V                
        N/A                                           (p. 45)                   

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                                                                65. Does     
                                              64. Does the      the          
                                              agency's single   agency's     
                                              integrated        single       
                                              financial         integrated   
                              a. Electronic   management        financial    
                                  receiving   system provide    management   
                                     report   the capability    system       
                                processing?   to compare the    provide the  
                              b. Electronic   following         capability   
                              submission of   electronic        to           
                               invoices? c.   invoice data      "forward"    
Payment        Explanation    Electronic   elements to the   or make      
                               approval and   contract data     available    
                                signatures?   and advise of     the invoice  
                              d. Electronic   "match" or "no    data to      
                               notification   match:" V (p.     others       
                                 alerts for   45) a.            outside the  
                                    pending   Contract/order    finance      
                                   actions?   number? b.        office24     
                                              Description of    for receipt  
                                              items or          and          
                                              services? c.      acceptance   
            Yes,                              Quantity? d.      sign-offs    
           No, or                             Price?            online? V    
            N/A                                                 (p. 45)      

24 Others outside the finance office refer to receiving and accepting personnel
                   and contracting office personnel (p. 45).

                      Payment                     Yes, No, or N/A Explanation 
66. Does the agency's single integrated                        
financial management system provide the                        
capability to: V (p. 45) a. Record or                          
recognize if invoiced quantities exceed, match                 
or are less than contract quantities? b. Keep                  
track of quantities yet to be invoiced or                      
received?                                                      

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                                    1. Does the agency's single integrated   
                                    financial management system provide the  
                                    capability to provide, for both          
                                    acquisition users and finance users, a   
                                    receiving report containing: M (p. 48)   
                                    a. A final indicator? b. Acceptance      
                                    acknowledged by a designated agency      
                                    official? c. Contract number (including  
                                    modification number, if any)? d. All     
Closeout             Explanation associated delivery order numbers        
                                    (including modification number, if       
                                    any)? e. All associated task order       
                                    numbers (including modification number,  
                                    if any)? f. PO number(including          
                                    modification number, if any)? g. BPA     
                                    number (including modification number,   
                                    if any)? h. All associated BPA call      
            Yes, No, or             numbers (including modification number,  
                N/A                 if any)?                                 

                      Closeout                    Yes, No, or N/A Explanation 
i. Date of receipt? j. Date of acceptance? k.                  
            Final acceptance indicator?                           
2. Does the agency's single integrated                         
financial management system provide the                        
capability to access or provide evidence that                  
the contractor's final invoice has been                        
submitted? M (p. 49)                                           
3. Does the agency's single integrated                         
financial management system provide the                        
capability to provide evidence that final                      
invoice payment has taken place with the                       
following: M (p. 49) a. Final payment                          
indicator, including any resolution of                         
contract withholds? b. Invoice number? c.                      
Total amount paid?                                             

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                               4. Does the                                   
                               agency's                       6. Does the    
                               single                         agency's       
                               integrated                     single         
                               financial                      integrated     
                               management       5. Does the   financial      
                               system provide   agency's      management     
                               the              single        system         
                               capability,      integrated    provide the    
                               where excess     financial     capability to  
                               funds have       management    enable: V (p.  
                               been             system        49) a.         
Closeout        Explanation identified, to   provide the   Electronic     
                               provide: M (p.   capability    contracting?   
                               49) a. The       to provide    b. Electronic  
                               document         an            obligation of  
                               number under     accounting    funds? c.      
                               which the        document      Electronic     
                               funds were       number? V     approvals and  
                               obligated? b.    (p. 49)       signatures?    
                               The amount of                  d. Electronic  
                               the                            notification   
                               deobligation?                  alerts for     
             Yes,              c. The date of                 pending        
            No, or             the                            actions?       
             N/A               deobligation?                                 

Micropurchases Made with Purchase Cards            Yes, No, or Explanation 
                                                          N/A     
1. Does the agency's single integrated financial               
management system provide the capability for both              
acquisition users and finance users to access the              
following information at the time of purchase card             
approval: M (pp. 56-57) a. Card number? b. Fiscal              
year? c. Appropriation/Treasury fund symbol? d.                
Organization code? e. Cost center? f. Object                   
class? g. Project code? h. Program code? i.                    
Individual name or office name of cardholder?                  

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Micropurchases Made with Purchase Cards            Yes, No, or Explanation 
                                                          N/A     
2. Does the agency's single integrated financial               
management system provide the capability for both              
acquisition users and finance users to access the              
following information at the time of                           
invoice/payment, recorded by card-issuing                      
institution: M (p. 57) a. Amount? b. Card number?              
c. Individual name or office of cardholder?                    

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                                        1. Do all components of the          
                                        agency's single integrated           
                                        financial management system          
                                        provide, at a minimum, the           
                                        following qualities: M (p. 59) a.    
                                        Complete and accurate funds          
                                        control? b. Complete, accurate, and  
                                        prompt recording of obligations? c.  
                                        Complete, accurate, and prompt       
                                        payment of payment requests? d.      
General Systems                      Complete, accurate, and prompt       
    Requirements            Explanation generation of acquisition/financial  
                                        records and transactions? e.         
                                        Complete and accurate maintenance    
                                        of acquisition/financial records     
                                        and transactions? f. Timely and      
                                        efficient access to complete and     
                                        accurate information, without        
                                        extraneous material, to those        
                                        internal and external to the agency  
                                        who require the information? g.      
                   Yes, No,             Timely and proper sharing of common  
                    or N/A              information between the acquisition  

25 As prescribed by law (p. 59).

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                                           and core                          
                                          financial   2. Does the agency's   
                                       systems, and   single integrated      
                                        other mixed   financial management   
                                     systems (e.g.,   system facilitate the  
                                           property   reconciliation of      
                                         management   information that is    
                                       systems)? h.   common to the          
                                           Adequate   acquisition system     
                                         management   and the core           
                                          controls,   financial management   
                                          including   system by providing    
     General                           internal and   for: M (p. 60) a.      
     Systems           Explanation         security   Multiple levels of     
Requirements                           controls,   system access,         
                                      policies, and   transaction            
                                         procedures   authorization, and     
                                        intended to   approval authority?    
                                        protect the   b. Single source data  
                                       agency's key   entry? c. Validation   
                                     systems, data,   of funds availability  
                                     and interfaces   prior to scheduling    
                                    from disruption   payment? d.            
                                   and unauthorized   Communication of the   
                 Yes,                     access or   need for additional    
                No, or             alteration 25? M   funds?                 
                 N/A                        (p. 59)                          

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                                         e.                                                
                               Simultaneous                                                
                                 posting of   3. Does the                                  
                              budgetary and   agency's single    4. Does the               
                                proprietary   integrated         agency's                  
                               accounts? f.   financial          single                    
                                 Prepayment   management         integrated                
                               examinations   system provide     financial                 
                               from diverse   audit trails to    management                
  General                     locations? g.   trace              system                    
  Systems         Explanation   Controls to   transactions       provide                   
Requirements                         ensure   from: M (p. 60)    transaction               
                                transaction   a. Source          details to    5. Does     
                              processing in   documents? b.      support       the         
                                     proper   Original input?    account       agency's    
                              chronological   c. Other           balances? M   single      
                                and numeric   systems? d.        (p. 60)       integrated  
             Yes,              sequence? h.   System-generated                 financial   
             No,                   Standard   transactions?                    management  
              or                  edits for                                    system      
             N/A               shared data?                                    provide     

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                                                                                         9. Does the   
                                                          7. Does the                    agency        
                                                             agency                      perform       
                                                            consult                      acceptance    
                              the                           JFMIP's                      and           
                              capability     6. Does       Framework                     independent   
                              to relate      the          for Federal                    verification  
                              data           agency's      Financial                     and           
                              elements to    single        Management                    validation    
                              each other     integrated   Systems and    8. Does the     to ensure     
                              through an     financial        Core       agency          that the      
  General                     integrated     management    Financial     identify and    acquisition   
  Systems         Explanation data query     system          System      test agency     system meets  
Requirements                  facility       provide      Requirements   functional      performance   
                              that           data         documents in   requirements?   requirements  
                              supports ad    analysis     determining    M (p. 60)       and           
                              hoc query      reporting    appropriate                    integrates    
                              access to      tools? M      technical                     within the    
                              financial      (p. 60)      requirements                   agency's      
                              information?                  for the                      specific      
                              M (p. 60)                     agency's                     information   
             Yes,                                          operating                     technology    
             No,                                          environment?                   environment?  
              or                                           M (p. 60)                     M (pp.        
             N/A                                                                         60-61)        

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                                 10. Does the                                
                                 agency's single   11. Does                  
                                 integrated        the                       
                                 financial         agency's     12. Does     
                                 management        single       the          
                                 system provide    integrated   agency's     
                                 flexible          financial    single       
                                 security          management   integrated   
                                 facilities to     system       financial    
                                 control user      provide      management   
                                 access at         the          system       
     General                     varying degrees   capability   provide for  
     Systems         Explanation including: M      to define    multiple     
Requirements                  (p. 61) a.        access to    levels of    
                                 Overall system    specific     approvals    
                                 access? b.        functions    based on     
                                 Capability to     by: M (p.    userdefined  
                                 perform           61) a.       criteria     
                                 specific          User name?   including:   
                                 functions (e.g,   b. Class     M (p. 61)    
                                 inquiry,          of user?     a. Dollar    
                Yes,             update)? c.       c. User's    limits?      
                No,              Access to         position?                 
                 Or              certain                                     
                N/A              functionality?                              

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                                                                              15. To ensure    
                                                                              the security     
                                                                              and              
                                                                              confidentiality  
                                                                              of records and   
                                                                              to protect       
                                                                              against          
                                                                              anticipated      
                                           13. Does the                       threats or       
                                           agency's         14. Does the      hazards to       
                                           single           agency's single   record security  
                                           integrated       integrated        or integrity     
                                           financial        financial         which could      
                                           management       management        result in        
             Yes,                          system provide   system provide    substantial      
  General    No,              b. Type of   the capability   the capability    harm,            
  Systems     or  Explanation  document    to perform       to identify       embarrassment,   
Requirements N/A              processed?   reconciliation   unsuccessful      inconvenience,   
                                           routines for     reconciliations   or unfairness    
                                           internal         via either        to any           
                                           participant: M   error log or      individual on    
                                           (p. 61) a.       error report? M   whom             
                                           Accounts? b.     (p. 61)           information is   
                                           Ledgers? c.                        maintained, has  
                                           Funds?                             the agency's     
                                                                              single           
                                                                              integrated       
                                                                              financial        
                                                                              management       
                                                                              system           
                                                                              established the  
                                                                              appropriate: M   
                                                                              (p. 61)          

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                                                  16. Does the               
                                                  agency's       17. Does    
                                                  single         the         
                                                  integrated     agency's    
                                                  financial      single      
                                                  management     integrated  
                                                  system         financial   
                                                  provide a      management  
                                                  mechanism      system      
                                                  to: M (p.      have the    
                                                  61) a.         ability to  
                                       a.         Monitor        report on   
                                 Administrative   changes to     contract    
     General    Yes,             safeguards? b.   software       funding     
     Systems    No,  Explanation   Technical      coding? b.     and         
Requirements  or              safeguards? c.   Identify any   payment     
                N/A                 Physical      individual     by: M (p.   
                                  safeguards?     who makes      61) a.      
                                                  changes to     Contract    
                                                  the software   number? b.  
                                                  coding? c.     All         
                                                  Determine      associated  
                                                  whether the    delivery    
                                                  individual     order       
                                                  who made       numbers?    
                                                  changes to     c. All      
                                                  the software   associated  
                                                  coding is an   task order  
                                                  authorized     numbers?    
                                                  user?                      

            General Systems Requirements          Yes, No, or N/A Explanation 
d. Purchase order number? e. Blanket purchase                  
agreement number? f. All associated BPA call                   
numbers?                                                       

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                  Records Retention                Yes, No or N/A Explanation 
1. Is the agency's single integrated financial                 
     management system sufficiently flexible to                   
     retain information consistent with varying                   
    record keeping requirements? M (p. 63) 2. Is                  
      the agency's single integrated financial                    
     management system sufficiently flexible to                   
      purge information consistent with varying                   
       record keeping requirements? M (p. 63)                     

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Related GAO Products

These related products address three main categories: internal control,
financial management systems, and financial reporting (accounting
standards). We have developed these guidelines and tools to assist
agencies in improving or maintaining effective operations and financial
management.

Internal Control

Internal Control Management and Evaluation Tool. GAO-01-1008G. Washington,
D.C.: August 2001.

Determining Performance and Accountability Challenges and High Risks,
GAO-01-159SP. Washington, D.C.: November 2000.

Financial Management Systems

Property Management Systems Requirements Checklist. GAO-02-171G.
Washington, D.C.: December 2001.

Grant Financial System Requirements Checklist. GAO-01-911G. Washington,
D.C.: September 2001.

Guaranteed Loan System Requirements Checklist. GAO-01-371G. Washington,
D.C.: March 2001.

Seized Property and Forfeited Assets Requirements Checklist. GAO-01-99G.
Washington, D.C.: October 2000.

Travel System Requirements Checklist.

GAO/AIMD-00-21.2.8. Washington, D.C.: May 2000.

Streamlining the Payment Process While Maintaining Effective Internal
Control. GAO/AIMD-00-21.3.2. Washington, D.C.: May 2000.

Standards for Internal Control in the Federal Government.
GAO/AIMD-0021.3.1. Washington, D.C.: November 1999.

Human Resources and Payroll Systems Requirements Checklist.

GAO/AIMD-00-21.2.3. Washington, D.C.: March 2000.

Core Financial System Requirements Checklist. GAO/AIMD-00-21.2.6.
Washington, D.C.: February 2000.

System Requirements for Managerial Cost Accounting Checklist.
GAO/AIMD99-21.2.9. Washington, D.C.: January 1999.

Inventory System Checklist.

GAO/AIMD-98-21.2.4. Washington, D.C.: May 1998.

Framework for Federal Financial Management System Checklist.
GAO/AIMD-98-21.2.1. Washington, D.C.: May 1998.

Direct Loan System Requirements Checklist. GAO/AIMD-00-21.2.6. Washington,
D.C.: April 2000.

    Page 91 GAO-04-218G Acquisition/Financial Systems Interface Requirements
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Financial Reporting (Accounting Standards)

Title 2 Standards Not Superceded by Benefit System Requirements:
FASAB Issuances. GAO-02-248G. Checklist for Reviewing Systems under
Washington, D.C.: November 2001. the Federal Financial Management

Improvement Act. Washington, D.C.: October 2003.

(195012)

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*** End of document. ***