Benefit System Requirements: Checklist for Reviewing Systems	 
under the Federal Financial Management Improvement Act		 
(01-OCT-03, GAO-04-22G).					 
                                                                 
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 system requirements. These	 
requirements are detailed in the Federal Financial Management	 
System Requirements series issued by the Joint Financial	 
Management Improvement Program (JFMIP) and in the guidance issued
by the Office of Management and Budget (OMB): Circular A-127,	 
Financial Management Systems, and the January 4, 2001, Revised	 
Implementation Guidance for the Federal Financial Management	 
Improvement Act (FFMIA) of 1996. JFMIP intends for the		 
requirements to promote understanding of key financial management
systems concepts and requirements, to provide a framework for	 
establishing integrated financial management systems to support  
program and financial managers, and to describe specific	 
requirements of financial management systems. We are issuing this
checklist, which reflects JFMIP's Benefit System (JFMIP-SR-01-01,
September 2001), to assist (1) agencies in implementing and	 
monitoring their benefit systems and (2) managers and auditors in
reviewing their benefit systems to determine if they		 
substantially comply with FFMIA. Among the types of benefit	 
programs covered by these systems would be those for retirement, 
disability, death, survivor, and others not related to health	 
care. There is no requirement that this checklist be used in	 
assessing benefit systems. 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. This checklist, the JFMIP source document, 
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 must	 
consider the impact of the completed checklist on an entire	 
benefit system and whether the system, as a whole, substantially 
complies with requirements.					 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-04-22G 					        
    ACCNO:   A08706						        
  TITLE:     Benefit System Requirements: Checklist for Reviewing     
Systems under the Federal Financial Management Improvement Act	 
     DATE:   10/01/2003 
  SUBJECT:   Employee benefit plans				 
	     Federal agencies					 
	     Federal legislation				 
	     Federal regulations				 
	     Financial management				 
	     Financial management systems			 
	     Internal controls					 

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GAO-04-22G

                    United States General Accounting Office

GAO

                                  October 2003

BENEFIT SYSTEM REQUIREMENTS

     Checklist for Reviewing Systems under the Federal Financial Management
                                Improvement Act

The Web version of this report was reissued on 08/31/04 because of a
change to page 1--In the first sentence of the last paragraph under
Preface, the words "exposure draft" were deleted after "This checklist."

GAO-04-22G

This is a work of the U.S. government and is not subject to copyright
protection in the United States. It may be reproduced and distributed in
its entirety without further permission from GAO. However, because this
work may contain copyrighted images or other material, permission from the
copyright holder may be necessary if you wish to reproduce this material
separately.

 ______________________________________________________________________________

PREFACE

______________________________________________________________________________

October 2003

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 system
requirements. These
requirements are detailed in the Federal Financial Management System
Requirements
series issued by the Joint Financial Management Improvement Program
(JFMIP) and in
the guidance issued by the Office of Management and Budget (OMB): Circular
A-127,
Financial Management Systems, and the January 4, 2001, Revised
Implementation
Guidance for the Federal Financial Management Improvement Act (FFMIA) of
1996.
JFMIP intends for the requirements to promote understanding of key
financial
management systems concepts and requirements, to provide a framework for
establishing
integrated financial management systems to support program and financial
managers,
and to describe specific requirements of financial management systems.

We are issuing this checklist, which reflects JFMIP's Benefit System
Requirements
(JFMIP-SR-01-01, September 2001), to assist (1) agencies in implementing
and monitoring
their benefit systems and (2) managers and auditors in reviewing their
benefit systems to
determine if they substantially comply with FFMIA. Among the types of
benefit programs
covered by these systems would be those for retirement, disability, death,
survivor, and
others not related to health care.

There is no requirement that this checklist be used in assessing benefit
systems. 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
source document, 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 must consider the impact of the completed checklist
on an entire
benefit system and whether the system, as a whole, substantially complies
with
requirements.

This checklist is available on the Internet on GAO's home page
(http://www.gao.gov)
under "Other Publications" and the subheading "Accounting and Financial
Management."
Copies of the JFMIP document can be downloaded from the JFMIP Web site
(http://www.jfmip.gov) under "JFMIP Documents" and the subheading "System
Requirements."

Jeffrey C. Steinhoff
Managing Director
Financial Management and Assurance

                                    (BLANK)

 ______________________________________________________________________________

CONTENTS

______________________________________________________________________________
Page Number

Overview

Authoritative Guidance
How to Use This Checklist

Benefit System Requirements

Functional Requirements

Claims Acceptance and Tracking

Claims Processing
Administrative Process
Eligibility Determination Processes
Computational Processes

Benefit Payment Administration
Payee Information Maintenance Process
Payment Warehousing Process
Funds Availability Editing
Commitments
Obligations and Expenditures
Analysis
Payment Execution Process
Payment Confirmation and Follow-up Process

Recovery Receivable Management
Recovery Receivable Establishment Process
Recovery Receivable Servicing Process
Collection Process
Offset
Funds Control

Accounting for Benefit Transactions
Entity Definition
Account Definition
Transaction Definition and Processing
Audit Trails

                                       6

                                      7 8

                                       9

10

10

14 14 18 21

25 25 28 30 32 34 36 37 44

47 47 50 54 57 59

60 60 61 62 68

______________________________________________________________________________

CONTENTS

______________________________________________________________________________

Page Number

Reporting 70 External Reporting 70 Internal Reporting 72 Performance
Reporting 74 Compulsory Notifications 76

Interfaces 78 Internal Interfaces 78 External Interfaces 80

Quality Assurance and Maintenance 82

Technical Functions 87 General 87 Security and Internal Controls 88 Access
to Information 90 Data Entry 94 Archiving and Purging 96

Information Stores 98

Application Information Stores 98 Universal Data Elements 98 Federally
Administered Retirement Benefit Systems 101 Federal Employment Retirement
Benefit Systems 103 Disability Benefits 105 Death Benefits 106 Survivor
Benefits 107

Other Benefits 108

Claimant Master Record Information Store 109

Financial Information Store 111

Figure 1: Agency Financial Management Systems Architecture 6

Related GAO Products 113

_____________________________________________________________________________

ABBREVIATIONS
______________________________________________________________________________

ACH automated clearinghouse
ALC agency location code
CDO chief disbursing officer
CFO chief financial officer
C.F.R. Code of Federal Regulations
CSRS Civil Service Retirement System
DCA Debt Collection Act of 1982
DCIA Debt Collection Improvement Act of 1996
DOD Department of Defense
DOL Department of Labor
EFT electronic funds transfer
FACTS Federal Agencies' Centralized Trial Balance System
FASAB Federal Accounting Standards Advisory Board
FERS Federal Employees Retirement System
FFMIA Federal Financial Management Improvement Act of 1996
FMS Financial Management Service
FFMSR Federal Financial Management System Requirements
GMRA Government Management Reform Act of 1994
GPRA Government Performance and Results Act of 1993
HHS Department of Health and Human Services
IVR interactive voice response
IRS Internal Revenue Service
JFMIP Joint Financial Management Improvement Program
OMB Office of Management and Budget
OPM Office of Personnel Management
RRB Railroad Retirement Board
SFFAS Statement of Federal Financial Accounting Standards
SGL U.S. Standard General Ledger
SSA Social Security Administration
SSN Social Security number
TAFS Treasury account fund symbol
TFM Treasury Financial Manual
TIN taxpayer identification number
TOP Treasury Offset Program
U.S.C. United States Code

VA Department of Veterans Affairs

____________________________________________________________________________

OVERVIEW
______________________________________________________________________________

FFMIA requires, among other things, that agencies implement and maintain
financial management systems that substantially comply with federal
financial management system requirements. These requirements are detailed
in the Federal Financial Management System Requirements series issued by
the Joint Financial Management Improvement Program (JFMIP)1 and in
Circular A-127, Financial Management Systems, issued by the Office of
Management and Budget (OMB). The JFMIP requirements document describes the
federal financial system architecture as consisting of (1) core financial
systems, (2) other financial and mixed systems (including the benefit
system requirements), not all of which are applicable to all agencies, (3)
shared systems, and (4) departmental executive information systems
(systems to provide management information to all levels of management).2
Figure 1 is the JFMIP model that illustrates how these systems interrelate
in an agency's overall systems architecture.

Figure 1: Agency Financial Management Systems Architecture

Source: JFMIP Benefit System Requirements (September 2001).

1JFMIP 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.
S: 3511 (d)). The Civil Service Commission, now the Office of Personnel
Management, joined JFMIP in 1966.

2JFMIP has also issued the Framework for Federal Financial Management
Systems (FFMSR-0, January 1995), which defines the framework for
establishing and maintaining financial management systems to support
management and deliver programs of the federal government. GAO published a
companion checklist, Framework for Federal Financial Management System
Checklist (GAO/AIMD-98-21.2.1, May 1998).

To date, JFMIP has issued 13 of the 15 functional requirements shown in
figure 1. 3

We are issuing this checklist-which reflects JFMIP's first issuance of the
Benefit System Requirements (JFMIP-SR-01-01, September 2001)-to assist (1)
agencies in implementing and monitoring their benefit system(s) and (2)
managers and auditors in reviewing agency benefit systems to determine if
they substantially comply with FFMIA. Five categories of federal benefit
programs covered by these system requirements are retirement, disability,
death, survivor, and a catchall covering things such as education
benefits.

This checklist is not a requirement. It is provided as a tool for use by
experienced staff. This checklist; the JFMIP source document; OMB Circular
A-127, Financial Management Systems; and OMB's Revised Implementation
Guidance for the Federal Financial Management Improvement Act (FFMIA) of
1996, issued January 4, 2001, should be used concurrently. Staff members
who use this tool must apply experienced judgment in its interpretation
and application. They must consider the impact of the completed checklist
on the entire benefit system and whether the system, as a whole,
substantially complies with requirements.

Authoritative Guidance

OMB Circular A-127 and OMB's January 4, 2001, Revised Implementation
Guidance for the Federal Financial Management Improvement Act provide the
basis for assessing compliance with the FFMIA requirements. The OMB
guidance identifies various criteria that an agency must meet to
substantially comply with these requirements. One set of criteria listed
in the OMB guidance is the JFMIP system requirements series.

The source of all the questions in this checklist is the JFMIP Benefit
System Requirements (JFMIP-SR-01-01, September 2001). The JFMIP document
acknowledges that benefit system functionality does not necessarily reside
in a single software application or functional system. In fact, benefit
information may reside in or may be calculated in a number of applications
or systems. The benefit system described in the JFMIP document may consist
of all these applications and/or systems, their interfaces, and the
processes required to manage a benefit properly. It should be noted that
the checklist is based on the existing published JFMIP standards and that
changes in laws, regulations, and standards and practices since the
standards were issued are not included in the checklist.

The JFMIP document segregates functional requirements into two general
categories- mandatory and value-added. The mandatory requirements describe
what the system must do. They consist of the minimum acceptable
functionality necessary to establish a system and are based on federal
laws, regulations, directives, or judicial decisions. Mandatory
requirements are those against which agency heads are to evaluate their

3Thus far, the series includes the (1) System Requirements for Managerial
Cost Accounting (February 1998) (2) Human Resources and Payroll System
Requirements (April 1999), (3) Direct Loan System Requirements (June
1999), (4) Travel System Requirements (July 1999), (5) Seized Property and
Forfeited Assets System Requirements (December 1999), (6) Guaranteed Loan
System Requirements (March 2000), (7) Grant Financial System Requirements
(June 2000), (8) Property Management System Requirements (October 2000),
(9) Benefit System Requirements (September 2001), (10) Core Financial
System Requirements (November 2001), which supercedes the 1999 Core
Financial System Requirements (February 1999), (11) Acquisitions Financial
System Requirements (June 2002), (12) Revenue System Requirements (January
2003), and (13) Inventory, Supplies, and Materials System Requirements
(August 2003), which supercedes the 1995 Inventory System Requirements
(June 1995). Functional requirements for budget formulation and insurance
claims systems have not yet been issued.

systems to determine substantial compliance with system requirements under
FFMIA. These requirements apply to existing systems in operation and new
systems planned or under development. The checklist uses "M" immediately
following the question to indicate a mandatory system requirement.

The value-added requirements describe optional features 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
value-added features when judging systems options. The need for these
value-added features in agency systems is left to the discretion of each
agency head. The checklist uses "V" immediately following the question to
indicate that the item is value-added and not mandatory.

How to Use This Checklist

OMB's 2001 implementation guidance provides chief financial officers (CFO)
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 required by
31 U.S.C. S: 3512(d) is one means of assisting agencies in determining of
substantial compliance. Agencies can also use this checklist as a tool to
help determine compliance with federal financial management system
requirements.

Completing this checklist will allow agencies to systematically determine
whether specific systems requirements are being met. In determining
substantial compliance, agencies should assess the results of the
completed checklist based on the benefit system requirements taken as a
whole.

The checklist contains three columns with the first citing the question.
Use the second column to answer each question "Yes," "No," or "N/A." Use
the third column to explain your answer. A "Yes" answer should indicate
that the agency's benefit system provides for the capability described in
the question. For each "Yes" answer, the third column should contain a
brief description of how the benefit system satisfies that capability and
should also refer to a source that explains or shows the capability.

A "No" answer indicates that the capability does not exist. For a "No"
answer, the third column should provide an explanation and, where
applicable, a reference to any related supporting documentation (e.g., the
agency is working on modifying or implementing its benefit system to have
the capability available in subsequent years; management believes the
capability is not cost-effective and will not enhance the benefit system's
ability to manage operations). Cost-benefit studies or support for a "No"
answer should be identified in the explanation column. If there are no
cost-benefit studies or other support, a full explanation should be
provided.

"No" answers should not be viewed individually or taken out of context.
Rather, "No" answers should be assessed as to their impact on the overall
benefit system and the extent to which the "No" answers inhibit the entire
benefit system from achieving compliance.

Certain questions within the checklist may not be applicable to the
agency. Answer these question(s) with "N/A" and provide an appropriate
explanation in the third column.

_____________________________________________________________________________

BENEFIT SYSTEM REQUIREMENTS
______________________________________________________________________________

The benefit system requirements document provides high-level functional
requirements for benefit systems that can help financial managers, program
managers, and others control and account for federal benefit programs as
defined in government and agencyspecific statutes, regulations,
guidelines, and need assessments. The benefit system requirements document
is divided into two major sections, "functional requirements" and
"information stores-required data elements," which are described below.

1. 	Functional requirements identify the major activities that are
characteristic of the federal benefit system. A benefit system tracks the
life of benefit claims from initial receipt through final payment and
maintains a complete history of financial activity relating to those
claims. The federal benefit system primarily consists of nine major
functions and the data processed by those functions. The functions
identified by the JFMIP source document are (1) claims acceptance and
tracking, (2) claims processing, (3) benefit payment administration, (4)
recovery receivable management, (5) accounting for benefit transactions,
(6) reporting, (7) interfaces, (8) quality assurance and maintenance, and
(9) technical functions.

2. 	Information stores-required data elements refers to the grouping of
related types of data. The term information store (rather than database or
file) is used to avoid any reference to the technical or physical
infrastructure of the data storage medium. Actual data storage (physical
databases and files) must be determined by each agency during system
development and implemented based upon the benefit program's statutory
requirements as well as the agency's technical environment, processing
volumes, organizational structure, and degree of system centralization or
decentralization. The JFMIP source document divides the required data
elements into four major groupings. They are (1) application information
stores, (2) claimant master record store, (3) program criteria store, and
(4) financial information store.

The checklist questions follow the JFMIP source document, JFMIP-SR-01-01,
September 2001, and page number references follow each of the questions.
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 A-127, Financial
Management Systems, and OMB's Revised Implementation Guidance for the
Federal Financial Management Improvement Act (FFMIA) of 1996, issued
January 4, 2001, will help ensure that the user is cognizant of the
background information necessary to fully understand the questions.

Functional Requirements Claims Acceptance and   Yes, No or N/A Explanation 
Tracking                                                       
1. Does the benefit system capture all                         
applicable and mandatory data elements (i.e.,                  
universal and appropriate) as specified in the                 
Application Information Stores 4 section of the                
benefit systems requirements document                          
(JFMIP-SR-01-01)? M (p. 14)5                                   
2. Does the benefit system maintain all data                   
elements specified in the Application                          
Information Stores section so information is                   
readily accessible through standard online                     
queries 6 or reports until approval7 or denial                 
of the claim? M (p. 14)                                        
3. By fiscal year 2003, will the benefit system                
provide for electronic acceptance of benefit                   
applications? M (p. 14)                                        
4. If an agency anticipates electronic receipt                 
    of 50,000 or more submittals of a particular                  
    form, will the benefit system allow multiple                  
      methods of electronic signatures for the                    
    submittal of each form, whenever feasible and                 
               appropriate? M (p. 14)                             

4Application information stores refers to all data recorded from the
source document(s) used in determining eligibility as well as the status
of the review and approval of the application. See questions 333 through
387.

5Unless otherwise indicated, the page number reference is to
JFMIP-SR-01-01.

6These are specified in the claims processing section. See questions 16
through 65.

7Approval would result in the establishment of a master record.

       Page 11 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                                    8. When          
                                               6. Does the                          electronic       
                                               benefit system     7. For manually   methods (e.g.,   
                                               capture various    submitted         Web-based        
                                               correspondences,   correspondence,   communications)  
                              5. Does the      including due      does the          are used to      
                              benefit system   process requests   benefit system    facilitate       
                              provide for      submitted by       link the          claim form       
Functional   Yes,             the electronic   various            correspondence    acceptance,      
Requirements No               acknowledgment   electronic         for the           does the         
Claims       or   Explanation of electronic    mediums, and       required action   benefit system   
Acceptance   N/A              forms that are   does it            to one of the     incorporate      
and Tracking                  successfully     automatically      following: a.     input and        
                              submitted? M     associate the      the specific      completeness     
                              (p. 14)          correspondence     application or    controls to      
                                               with a specific    b. the existing   ensure that      
                                               claim plan of      claimant master   only complete8   
                                               action? M (p.      record? M (p.     applications     
                                               14)                14)               are accepted by  
                                                                                    the system? M    
                                                                                    (p. 14)          

8The claimant fills in all the required fields.

       Page 12 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                              9. Does the                                                                
                              benefit                                                                    
                              system user                     11. For                      13. Does the  
                              have the        10. Does the    each                         benefit       
                              ability to      benefit         claim,                       system        
                              flag a          system store    does the     12. Does the    provide       
                              claimant's      incomplete      benefit      benefit         capabilities  
                              paper-based     applications    system       system          to track the  
                              application     in accordance   associate    utilize an      status of     
Functional   Yes,             as incomplete   with agency     a unique     alternative     due process   
Requirements No               and to          policies and    identifier   application     or other      
Claims       or   Explanation suspend         automatically   (e.g.,       procedure       appeal        
Acceptance   N/A              further         purge           initials     that            proceedings,  
and Tracking                  processing of   incomplete      or user      accommodates    when          
                              the             applications    code) of     persons with    applicable,   
                              application     after a         the          disabilities?   after an      
                              until it is     specified       employee     M (p. 14)       initial       
                              properly        period? M (p.   assigned                     claim has     
                              completed as    14)             to review                    been denied?  
                              specified by                    the claim?                   M (p. 14)     
                              program                         M (p. 14)                                  
                              requirements?                                                              
                              M (p.14)                                                                   

Functional Requirements Claims Acceptance and   Yes, No or N/A Explanation 
Tracking                                                       
    14. Does the benefit system maintain a record                 
      of pending claims and the status of other                   
information, including a. where in the process                 
an ongoing claim is located, b. who is holding                 
      the claim, c. what actions are needed to                    
      complete the claim, d. whether additional                   
information is needed, and e. accommodation of                 
    explanation codes to indicate the reason why                  
           the claim is pending? V (p. 15)                        
    15. Does the benefit system allow the user to                 
    update the status of pending claims and other                 
               information? V (p. 15)                             

       Page 14 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                                                  20. Does the  
                                                                                                  benefit       
                                                                                                  system        
                                                                                                  either        
                                                                                                  provide the   
                                                 17. Does the                                     user with     
                                                 benefit system    18. Does the                   the ability   
                                                 have the         benefit system   19. Does the   to update a   
                                 16. Does the    ability to        accommodate     benefit        claimant's    
                                benefit system   date and time    automated case   system         master        
Functional                         utilize       stamp due           workload      indicate if    record with   
Requirements   Yes,             claimant data    process           distribution    the benefit    the results   
Claims         No               that have been   requests and      by providing    payment        of a manual   
Processing     or   Explanation   submitted      other             for various     calculation    claim         
Administrative N/A              electronically   time-sensitive   claim routing    or             validation    
Process                         automatically    correspondence    options 9 as    verification   or manual     
                                without manual   that have been   determined and   thereof has    verification  
                                intervention?    received         maintained by    occurred       of the        
                                  M (p. 15)      through            the system     manually? M    benefit       
                                                 electronic       administrator?   (p. 15)        amount or     
                                                 mediums? M (p.     M (p. 15)                     allow for     
                                                 15)                                              the creation  
                                                                                                  of a new      
                                                                                                  master        
                                                                                                  record, if    
                                                                                                  none exists?  
                                                                                                  M (p. 15)     

9For example, does it provide for the ability to route claims for manual
validation?

Functional Requirements Claims Processing       Yes, No or N/A Explanation 
Administrative Process                                         
21. Does the benefit system have the ability to                
capture the information needed from the                        
claimant in order to complete an incomplete                    
claim? M (p. 15)                                               
22. Does the benefit system provide for                        
electronic approvals of claims at all levels of                
the approval process, whenever feasible? M (p.                 
15)                                                            
      23. Does the benefit system incorporate a                   
      notification mechanism that informs users                   
    (i.e., claim evaluators and supervisors) when                 
     an application has not completed processing                  
    within a time frame that can be specified by                  
                the agency? M (p. 15)                             
     24. Does the benefit system facilitate user                  
      queries10 on individual claims? M (p. 16)                   
25. Does the benefit system accommodate                        
explanation codes to indicate why a claim has                  
been denied? M (p. 16)                                         

10For example, are data retrievable by query of full name and Social
Security number (SSN) or taxpayer identification number (TIN)?

Functional Requirements Claims Processing       Yes, No or N/A Explanation 
Administrative Process                                         
26. Does the benefit system automatically                      
create a claimant master record11 using the                    
claimant information for initial claims that                   
are approved, when a master record for the                     
claimant did not previously exist? M (p. 16)                   
27. Does the benefit system automatically                      
update an existing claimant master record12 to                 
reflect the status (i.e., pending, approved, or                
rejected) of additional claims for other                       
benefits the agency administers that are sought                
by the claimant? M (p. 16)                                     
28. Does the benefit system automatically merge                
the mandatory claimant data maintained in the                  
application information stores 13 into the                     
appropriate master record after a claim has                    
been approved and a claimant master record has                 
been established? M (p. 16)                                    
29. Does the benefit system provide capability                 
to generate statistics on approved and rejected                
claim applications? M (p. 16)                                  

11The master record must contain all of the mandatory data as specified in
the requirements under "Claimant Master Record Information Store" section
of Benefit Systems Requirements (see questions 388 through 393).

12This occurs when the claimant already receives a different type of
benefit administered by the agency.

13This refers to all data recorded from the source document used in
determining eligibility, and it also includes the status of the review and
approval of the application. See JFMIP-SR-01-01, p. 42, first paragraph.

Functional Requirements Claims Processing           Yes, No or Explanation 
Administrative Process                              N/A        
30. Does the benefit system provide capabilities to            
accept, identify, track, and report manual                     
overrides of system-generated acceptance/rejection             
recommendations? M (p. 16)                                     
31. Does the benefit system allow a user, who has              
proper access, to reverse or affirm an initial                 
decision regarding the denial of a benefit and                 
process the claim accordingly? M (p. 16)                       
32. Does the benefit system provide capabilities to            
review all prior employee notations or decisions               
made while processing a benefit claim? M (p. 16)               
33. Does the benefit system provide capabilities to            
record an estimated completion date for pending                
claims? V (p. 16)                                              
34. Does the benefit system have the ability, where            
     multiple claims exist for the same claimant, to              
    process the claims sequentially based on order of             
                  precedence? V (p. 16)                           

14For example, does the system allow for age attainment verification to
determine whether one is eligible for Social Security Administration
retirement benefits?

15For example, can the system ensure that an applicant has not filed for
multiple conflicting benefits?

       Page 19 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                           43. Whenever                   
                                                             42. Does      legally                        
                                                             the benefit   permitted,                     
                                                             system        does the                       
                                                             provide       benefit system   44. Does the  
                               40. Does                      tools to      provide          benefit       
                               the benefit   41. Does the    check the     features to      system allow  
                               system        benefit         appropriate   determine        the user to   
                               provide       system          data files    whether          suspend       
                               features to   provide         to            payments being   processing    
              Yes,             indicate      features to     determine     made to the      of a claim    
              No               that an       create and      whether the   claimant in      while         
              or   Explanation applicant     maintain a      applicant     relation to      verifying     
              N/A              has           system record   has           other internal   questionable  
                               submitted     of accepted     submitted a   benefit          information   
                               the           and rejected    duplicate     payment          and to        
                               required      claim           application   programs         release the   
                               evidence?16   applications?   or had a      affect the       suspended     
Functional                     M (p. 17)     M (p. 17)       recent        claimant's       status as     
Requirements                                                 benefit       eligibility or   appropriate?  
Claims                                                       application   payment amount   M (p. 17)     
Processing                                                   rejected? M   for the                        
Eligibility                                                  (p. 17)       benefit under                  
Determination                                                              consideration?                 
Processes                                                                  M (p. 17)                      

16For example, does the system allow the user to record receipt of a
school certification pertaining to a claimant or dependent child?

Functional Requirements Claims Processing       Yes, No or N/A Explanation 
Eligibility Determination Processes                            
45. Does the benefit system provide the ability                
to inform an applicant of potential eligibility                
for other internal benefit payment programs? V                 
(p. 17)                                                        
46. Does the benefit system have the ability to                
automatically validate survivor applicant                      
information against information about the                      
deceased/former spouse or related former                       
guardian that is maintained in a master record                 
database? V (p. 17)                                            
47. When permitted by statute, does the benefit                
system automatically validate dates of                         
employment, earnings, and other                                
claimantspecific data provided on the                          
application for benefits against the work                      
history and earnings information reported to                   
central agencies such as the Internal Revenue                  
Service (IRS), Social Security Administration                  
(SSA), and Office of Personnel Management                      
(OPM)? V (p. 17)                                               

17For example, can it determine the effective date of a retirement claim?
18For example, can it determine this using applicant data and specific
benefit program criteria?
19For example, does it use tables that are easily maintained by the user?

Functional Requirements Claims Processing       Yes, No or N/A Explanation 
Computational Processes                                        
53. Does the benefit system provide for                        
adjusting the amount of payment when the                       
claimant is receiving offsetting monetary                      
amounts?20 M (p. 17)                                           
54. For federal and uniformed service                          
retirement systems, does the benefit system                    
identify whether the claimant retired under                    
provisions of a voluntary separation incentive,                
and does it capture the amount of the                          
incentive? M (p. 18)                                           
55. For federal and uniformed service                          
retirement systems, does the benefit system                    
compute the base amount of retirement pay by                   
determining the "highest paid 3621 months of                   
paid service?" M (p. 18)                                       
      56. Does the benefit system determine the                   
    creditable years of service based on dates of                 
    employment or active military service? M (p.                  
                         18)                                      

20For example, is military retired pay offset on a dollar-for-dollar basis
against veterans compensation, and for individuals under age 65, are
Social Security benefits offset at a predetermined ratio for every dollar
earned by the claimant above the established threshold amount?

21This can also be any other number as required by law or regulation.

22Overpayment information includes date of occurrence, claimant name, and
overpayment amount.

Functional Requirements Benefit Payment                                    
Administration Payee Information Maintenance    Yes, No or N/A Explanation
Process                                                        
66. Does the benefit system maintain payee                     
information that includes data to support                      
obligation, accounts payable, and disbursement                 
processes? M (p. 19)                                           
67. Does the benefit system support payments                   
made to parties who act as agents for the payee                
without changing permanent claimant information                
that is maintained in the claimant's master                    
record, such as the claimant's name, address,                  
or financial institution? M (p. 19)                            
    68. Does the benefit system allow the user to                 
      capture the current tax status, number of                   
exemptions, and other information requested on                 
    applicable IRS withholding forms (i.e., W-4P,                 
              W-4S, and W4V)? M (p. 19)                           
69. Does the benefit system maintain detailed                  
information for each payee to comply with IRS                  
reporting requirements?23 M (p. 19)                            

23For example, does the system maintain information needed for 1099
reporting, including SSN or TIN? In cases where payments are made to third
parties who are serving in fiduciary capacities, does the system maintain
1099 information for the principal party rather than the agent?

Functional Requirements Benefit Payment                                    
Administration Payee Information Maintenance    Yes, No or N/A Explanation
Process                                                        
70. Does the benefit system provide the                        
capability to automatically update payee                       
records to reflect changes related to the                      
automated clearinghouse (ACH) or electronic                    
funds transfer (ETF)?24 M (p. 19)                              
     71. Does the benefit system, at a minimum,                   
      accumulate actual payments for each payee                   
                 annually? M (p. 19)                              
72. Does the benefit system provide search                     
capability for payee information (e.g., payee                  
name)? M (p. 19)                                               
73. Does the benefit system produce payee lists                
based on agencydefined criteria (e.g., payee                   
name and SSN)? M (p. 19)                                       
74. Does the benefit system maintain, as part                  
of the claimant's master record, a complete                    
history of all financial transactions executed                 
for each payee receiving benefits under the                    
claim holder's master record?25 M (p. 20)                      

24Treasury, financial institutions, or other sources may supply these
updates periodically. 25This includes payments, collections, waivers, or
offsets resulting from overpayments.

Functional Requirements Benefit Payment                                    
Administration Payee Information Maintenance    Yes, No or N/A Explanation
Process                                                        
     75. For all active payees, does the benefit                  
    system make the financial transaction history                 
data of the most recent 18 months available for                
         online query and review? M (p. 20)                       
76. Does the benefit system allow for                          
maintaining deposit account information on at                  
least two financial institutions for a single                  
payee? V (p. 20)                                               

       Page 28 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                                              81. Does the                
                                                                                              benefit                     
                                                                                              system allow                
                                                                             80. Does the     anticipated    82. Does     
                                77. Does the   78. Does the     79. Does     benefit system   obligation     the benefit  
Functional                      benefit        benefit         the benefit   allow for        or             system       
Requirements                    system have    system            system      reversing the    expenditure    subject      
Benefit        Yes,             the ability    automatically   reestablish   accounting       transactions   these        
Payment        No               to determine   determine the    payables     transaction      so that        documents26  
Administration or   Explanation whether the    due date and    for voided    leading to the   documents      to edit and  
Payment        N/A              benefit        amount of        checks or    disbursement     may be         validation   
Warehousing                     payment is a   benefit          EFTs that    and              entered        procedures   
Process                         nonrecurring   payments? M      were not     reestablishing   early,         prior to     
                                payment? M     (p. 20)         successful?   a payable, as    stored, and    posting? V   
                                (p. 20)                         M (p. 20)    appropriate? M   posted at      (p. 20)      
                                                                             (p. 20)          the                         
                                                                                              appropriate                 
                                                                                              date? V (p.                 
                                                                                              20)                         

26Please refer to the previous question.

Functional Requirements Benefit Payment         Yes, No or N/A Explanation 
Administration Payment Warehousing Process                     
83. If the anticipated obligation does not                     
occur, does the benefit system permit the user                 
to delete the transaction without posting it? V                
(p. 20)                                                        

       Page 30 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                                               88. Does the   
                                                                                               benefit        
                                                                                               system record  
                                                  85. Does the   86. Does the   87. Does the   the financial  
                                                  benefit        benefit        benefit        impact of all  
                                                  system         system also    system         transactions   
                                                  include        support        provide for    that affect    
Functional                       84. Does the     adequate       recording      designated     the            
Requirements                    benefit system    controls to    obligations    authorities    availability   
Benefit        Yes,              allow for the    prevent        or             to establish   of funds,      
Payment        No   Explanation  recording of     recording      expenditures   and modify     such as        
Administration or                   funding       obligations    that exceed    the system's   commitments,   
Funds          N/A              transactions?27   or             available      response 29    obligations,   
Availability                       M (p. 21)      expenditure    balances       to the         expenditures,  
Editing                                           transactions   based on       failure of a   and the        
                                                  that exceed    proper         funds          establishment  
                                                  available      management     availability   of, and        
                                                  balances? M    approval?28    edit? M (p.    collections    
                                                  (p. 21)        M (p. 21)      21)            against,       
                                                                                               recovery       
                                                                                               receivables?   
                                                                                               M (p. 21)      

27This includes recording internal allocations or allotments from within
the agency.
28That is, does the system provide the capabilities and controls for
authorized users to override funds availability edits?
29That is, does the system either reject the transaction or provide a
warning?

Functional Requirements Benefit Payment         Yes, No or N/A Explanation 
Administration Funds Availability Editing                      
89. Does the benefit system automatically                      
update all appropriate budgetary tables and                    
ledger account balances (when applicable) to                   
ensure that the system always maintains and                    
reports the current status of funds for all                    
open accounting periods? M (p. 21)                             
90. Does the benefit system provide for                        
designated authorities to establish and modify                 
the level of funds control using the elements                  
of the classification structure, including                     
object class, program, organization, project,                  
and fund? V (p. 21)                                            
91. Does the benefit system provide the ability                
to produce an online status of funds report                    
down to the lowest level of the organizational                 
structure, including amounts available or                      
allotted, open commitments, open obligations,                  
expenditures, and balance available? V (p. 21)                 

       Page 32 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                                                 96. Does the    
                                                                                                 benefit system  
                                                                                                 close open      
                                                                                                 commitments     
                                                                                                 under the       
                                                                94. Does the                     following       
                                                                benefit system   95. Does the    circumstances:  
                                92. Does the                    provide for      benefit         a. by the       
                                  benefit      93. Does the     modifications    system allow    system upon     
                                system allow   benefit system   to commitment    for             issuance of an  
                                 commitment    maintain         transactions,    commitment      obligating      
               Yes,             transactions   information      including ones   transactions    document, b.    
               No   Explanation    to be       related to       that change      to be           by an           
               or                 entered      each             the dollar       future-dated,   authorized      
               N/A              online from    commitment       amount or the    stored, and     user, and c.    
                                  multiple     transaction?30   accounting       posted on the   as part of the  
                                locations? V   V (p. 21)        classification   appropriate     year-end        
                                  (p. 21)                       elements         date? V (p.     closing if the  
                                                                cited? V (p.     22)             commitment is   
                                                                22)                              in an annual    
Functional                                                                                       appropriation   
Requirements                                                                                     or in the last  
Benefit                                                                                          year of a       
Payment                                                                                          multiyear       
Administration                                                                                   appropriation?  
Commitments                                                                                      V (p. 22)       

30At a minimum, does the system capture accounting classification elements
and estimated amounts?

Functional Requirements Benefit Payment         Yes, No or N/A Explanation 
Administration Commitments                                     
97. Does the benefit system provide the                        
capability to support commitment accounting                    
based on agency needs? V (p. 22)                               

       Page 34 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                98. Does the                                101. At a                     
                                benefit                                     minimum, does                 
                                system                                      the benefit                   
                                update                                      system capture                
                                budgetary                                   the following:    102. Does   
                                tables to      99. Does the    100. Does    a. obligating     the         
                                reflect        benefit        the benefit   document number   benefit     
                                obligations    system           system      and type, b.      system      
                                based on       update          maintain     accounting        allow       
               Yes,             obligating     budgetary      information   classification    obligation  
               No               documents      tables to      related to    elements, as      documents   
               or   Explanation and            reflect           each       appropriate, c.   to be       
               N/A              liquidate,     obligations    obligation    referenced        entered     
                                at the         for which       document,    commitment, if    online and  
                                user's         there are no    including    applicable, d.    from        
Functional                      request, the   related        amendments?   other             multiple    
Requirements                    related        commitments?    M (p. 22)    identification,   locations?  
Benefit                         commitments,   M (p. 22)                    including         M (p. 22)   
Payment                         either                                      benefit payee                 
Administration                  partially or                                SSN or TIN, and               
Obligations                     fully? M (p.                                e. dollar                     
and                             22)                                         amounts? M (p.                
Expenditures                                                                22)                           

       Page 35 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                                              107. Does    
                                                                             106. Does the    the benefit  
                                                                             benefit system   system       
                                                                             close open       allow        
                                                104. Does                    obligating       multiple     
                                                the benefit    105. Does     documents to     commitments  
                                103. Does the   system         the benefit   accommodate      to be        
                                   benefit      provide        system        both of the      combined     
                                system allow    online         maintain an   following        into one     
                                 authorized     access to      online        circumstances:   obligation   
               Yes,             modifications   all            history       a.               or           
               No   Explanation      and        unliquidated   file of       automatically    expenditure  
               or               cancellations   obligations    closed-out    when             document     
               N/A                of posted     by selection   documents     classifying an   and one      
                                 obligation     criteria       for a         unliquidated     commitment   
                                documents? M    (e.g.,         userdefined   obligation to    document to  
Functional                         (p. 22)      document       period? M     an               be split     
Requirements                                    number)? M     (p. 22)       expenditure,     into         
Benefit                                         (p. 22)                      or b. by an      various      
Payment                                                                      authorized       obligating   
Administration                                                               user? M (p.      or           
Obligations                                                                  22)              expenditure  
and                                                                                           documents?   
Expenditures                                                                                  V (p. 22)    

Functional Requirements Benefit Payment         Yes, No or N/A Explanation 
Administration Analysis                                        
108. Does the benefit system maintain current                  
information on obligations according to the                    
classification elements established by the                     
agency on a fund-by-fund basis? M (p. 23)                      
109. Does the benefit system sort and provide                  
online access to both summary level and                        
detailed information, based on the defined                     
level of funds control, for those transactions                 
that represent obligations and expenditures? M                 
(p. 23)                                                        
110. Does the benefit system provide control                   
features that ensure the amounts reflected in                  
the fund control structure agree with the                      
general ledger account balances at the end of                  
each update cycle? M (p. 23)                                   
    111. Does the benefit system track the use of                 
    funds against operating or financial plans? V                 
                       (p. 23)                                    

Functional Requirements Benefit Payment                                    
Administration Payment Execution Process        Yes, No or N/A Explanation
(Agencies with Delegated Disbursing Authority)                 
112. If the agency has delegated disbursing                    
authority, 31 does the benefit system support                  
of the reporting and other requirements                        
specified in volume I of the Treasury Financial                
Manual (TFM), Part 4, as exemplified by the                    
following? a. Report all disbursements made                    
under the delegation in the agency's payment                   
accounting reports to the Financial Management                 
Service (FMS) using the appropriate agency                     
accounting codes, as authorized by FMS.32 b.                   
Submit timely, accurate check issuance data to                 
FMS no later than the close of business of the                 
week in which the issue dates occur and at                     
month's end. 33 (continued to next page)                       

31Some agencies have "delegated disbursing authority" and can print checks
or make EFTs without using Treasury as an intermediary. 31 U.S.C. S:
3321(b) provides that, for economy and efficiency, the Secretary of the
Treasury may delegate the authority to disburse public money to officers
and employees of other executive agencies.

32As stated in I TFM 4-10025, the agency must submit immediately to the
chief disbursing officer any irregularity in accounts involving
disbursement activity. Furthermore, the agency is responsible for
resolving any irregularities or discrepancies associated with such
reports.

33See I TFM 4-6020.10. FMS must receive this information within the
required time frame to carry out its check reconciliation responsibilities
properly, to decline final payment, or to reclaim payment on certain
improperly negotiated Treasury checks or counterfeit checks. See 31 C.F.R.
Part 240.

Functional Requirements Benefit Payment                                    
Administration Payment Execution Process        Yes, No or N/A Explanation
(Agencies with Delegated Disbursing Authority)                 
         c. Comply with applicable Treasury offset                
     guidelines established under the authority of                
       31 U.S.C. S: 3716(c). 34 d. Comply with FMS                
    guidelines concerning applicable requirements,                
to include a payee's TIN on payment vouchers in                
        accordance with 31 U.S.C. S: 3325(d).35 e.                
             Comply with all applicable EFT system                
          requirements, including those related to                
     message authentication and enhanced security,                
        unless explicitly waived in writing by the                
chief disbursing officer (CDO). M (pp. 23 & 24)                

34Under 31 U.S.C. S: 3716 (c), an authorized disbursing official is
allowed to reduce recipient benefits by administrative offset to satisfy a
creditor agency claim "...certified to the Secretary of the Treasury."

35"The head of an executive agency or an officer or employee of an
executive agency ... shall include with each certified voucher submitted
to a disbursing official pursuant to this section the taxpayer identifying
number of each person to whom payment may be made under the voucher."

Functional Requirements Benefit Payment                                    
Administration Payment Execution Process (All   Yes, No or N/A Explanation
Other Agencies)                                                
113. Does the benefit system automatically                     
identify and select payments to be disbursed in                
a particular payment cycle based on their due                  
dates?36 M (p. 24)                                             
114. Does the benefit system provide a function                
for review and certification by an authorized                  
certifying officer? M (p. 24)                                  
    115. Does the benefit system allow changes to                 
payment schedules by authorized staff prior to                 
acceptance by the disbursing office? M (p. 24)                 
116. Does the benefit system allow specific                    
payments selected for disbursement to be                       
excluded from the payment cycle and held for                   
later payment? M (p. 24)                                       
117. Does the benefit system automatically                     
distinguish taxable benefit payments from                      
nontaxable payments? M (p. 24)                                 

36Questions 113 through 136 are applicable only to agencies for which
Treasury does the actual disbursing.

       Page 40 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                118. Does the                                                             
                                benefit                                      121. Does                    
                                system                                          the                       
                                automatically                                 benefit                     
                                compute net                     120. Does     system                      
                                amounts to be    119. Does     the benefit   calculate                    
Functional                      disbursed       the benefit      system      totals by                    
Requirements                    after taking    system also      collect      agency      122. Does the   
Benefit                         into account    generate the   information   location    benefit system   
Payment        Yes,             the             appropriate    on interest     code      sort individual  
Administration No               following: a.   transactions    paid, if     (ALC) and   payment detail   
Payment        or   Explanation withholdings,    to reflect    applicable,   Treasury      by TAFS to     
Execution      N/A              b. interest,    the computed   and record     account     enable SF-224   
Process (All                    c.               deductions    the amounts     fund      reconciliation?  
Other                           garnishments,       and          to the       symbol        M (p. 24)     
Agencies)                       d. other        additions? M     proper       (TAFS)                      
                                offsets, as       (p. 24)        ledger         for                       
                                needed, in                     account? M    inclusion                    
                                accordance                       (p. 24)      on the                      
                                with                                          payment                     
                                applicable                                   schedule?                    
                                regulations?                                 M (p. 24)                    
                                M (p. 24)                                                                 

Functional Requirements Benefit Payment                                    
Administration Payment Execution Process (All   Yes, No or N/A Explanation
Other Agencies)                                                
123. Does the benefit system provide for                       
various forms of payment to be used (e.g.,                     
check or EFT)? M (p. 24)                                       
124. Does the benefit system support                           
Treasury-specific standards for format of check                
and EFT payment requests? M (p. 24)                            
125. Does the benefit system automatically                     
update payment records based on updates                        
recorded in the payee's master record, such as                 
changes of address or changes in deposit                       
account information? M (p. 24)                                 
126. Does the benefit system allow a payment                   
request to be removed from the automated                       
scheduling stream and scheduled as a manual                    
payment by an authorized official? M (p. 24)                   
127. Does the benefit system allow the user to                 
trigger an immediate benefit payment for                       
"emergency"37 situations? M (p. 24)                            

37Emergency situations are defined by the administering agency.

       Page 42 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                128. Does                   130. Does                               
                                the                         the benefit                             
                                benefit      129. Does      system                                  
                                system       the benefit    provide                                 
                                provide      system allow   offset          131. Does    132. Does  
                                the          for            features, if   the benefit   the        
                                capability   cancellation   applicable,      system      benefit    
Functional                      to           of an entire   to reduce       properly     system     
Requirements                    schedule     payment        the payment    record the    provide    
Benefit                         and make     schedule, or   amount due a   impact40 of   for        
Payment        Yes,             payments     a single       claimant in    the entire    reissuing  
Administration No   Explanation in various   payment        accordance      amount of    payments   
Payment        or               forms 38     within a       with               the       for        
Execution      N/A              as           schedule,      applicable     transaction   misplaced  
Process (All                    required     after          laws,            in both     payments   
Other                           by an        payments are   regulations,    budgetary    and lost   
Agencies)                       agency's     scheduled      and                and       or stolen  
                                disbursing   and prior to   provisions     proprietary   checks? M  
                                offices,     actual         of the          terms? M     (p. 24)    
                                including    disbursement   Treasury         (p. 24)                
                                physical     by Treasury?   Offset                                  
                                media?39 M   M (p. 24)      Program                                 
                                (p. 24)                     (TOP)? M (p.                            
                                                            24)                                     

38For example, can payments be scheduled or made with ACH or SF-1166?

39Physical media include tape or EFT.

40That is, does the system record whether, for example, (1) the entire
amount is expensed, (2) payables or cash accounts reflect net outlay, and
(3) budgetary resources are increased by the amount of nonfederal
receivables collected?

Functional Requirements Benefit Payment                                    
Administration Payment Execution Process (All   Yes, No or N/A Explanation
Other Agencies)                                                
133. Does the benefit system automatically                     
consolidate amounts due a benefit claimant when                
the claimant is entitled to more than one                      
benefit administered by the same agency? V (p.                 
25)                                                            
134. Does the benefit system itemize per                       
Treasury specifications all payments covered by                
one check or EFT on a payment advice or                        
addendum to the EFT file? V (p. 25)                            
135. Does the benefit system allow for the                     
splitting of a single benefit payment into                     
separate bank accounts (i.e., allotments)41 as                 
indicated on the claimant's direct deposit                     
request form? V (p. 25)                                        
136. Does the benefit system provide for making                
payments in a foreign currency? V (p. 25)                      

41That is, does the system allow for a minimum of one allotment in
addition to the primary deposit account?

       Page 44 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                            139. Does                   
                                                            the benefit                 
                                                            system                      
                                                            provide                     
                                                            information                 
                                                            about each                  
                                                            payment to                  
                                                            reflect the                 
                                              138. If       stage of                    
                                              original      the                         
                                 137. Does    checks are    scheduling    140. Does     
                                the benefit   lost,         process       the benefit   
                                  system      stolen, or    that the      system        
Functional                        update      destroyed,    payment has   provide for   
Requirements                      master      does the      reached and   comparison    
Benefit                           record      benefit       the date      of the        
Payment        Yes,             information   system        each step     agency's      
Administration No   Explanation  resulting    allow the     was reached   payment       
Payment        or                  from       user to       for the       schedule and  
Confirmation   N/A               payments     record the    following     the           
and Follow-up                   made by the   outcome of    processing    disbursing    
Process                            core       the           steps: a.     office's      
                                system, if    Treasury      payment       accomplished  
                                applicable?   search when   scheduled,    schedule? M   
                                 M (p. 25)    recertified   b. schedule   (p. 25)       
                                              checks are    sent to the                 
                                              issued? M     appropriate                 
                                              (p. 25)       disbursing                  
                                                            office, and                 
                                                            c. payment                  
                                                            issued by                   
                                                            the                         
                                                            appropriate                 
                                                            disbursing                  
                                                            office? M                   
                                                            (p. 25)                     

       Page 45 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                141. Does      142. Does                                
                                the benefit    the benefit                              
                                system         system                                   
                                update the     maintain a                               
                                payment        history of                               
                                information    every                                    
                                when           payment,                      144. Does  
                                confirmation   including                     the        
Functional                      is received    the            143. Does      benefit    
Requirements                    from the       following      the benefit    system     
Benefit                         disbursing     information:   system         provide    
Payment        Yes,             office,        a.             provide        online     
Administration No   Explanation including      authorizing    online         access to  
Payment        or               the paid       document       access to      open       
Confirmation   N/A              schedule       number, b.     claimant and   documents  
and Follow-up                   number,        payment        payment        based on   
Process                         check          schedule       information?   agency     
                                numbers or     number, c.     M (p. 25)      selection  
                                trace          payment                       criteria?  
                                numbers,       date, d.                      M (p. 25)  
                                date and       payment                                  
                                amount of      address, and                             
                                payment, and   e. TAFS                                  
                                payment        charged? M                               
                                method? M      (p. 25)                                  
                                (p. 25)                                                 

Functional Requirements Benefit Payment                                    
Administration Payment Confirmation and         Yes, No or N/A Explanation
Follow-up Process                                              
145. Does the benefit system produce IRS 1099s                 
in IRS acceptable form 42 when required by IRS                 
regulations?43 M (p. 25)                                       
     146. Does the benefit system automatically                   
       liquidate the related liability or the                     
     in-transit amount when payment confirmation                  
            updates the system? M (p. 25)                         

42IRS acceptable form would be, for example, hard copy or magnetic tape.
43For example, IRS 1099s are required for miscellaneous payments of over
$600 to individuals.

       Page 47 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                                            151. Does   
                                               148. Does the                                the         
                                               benefit         149. Does    150. Does the   benefit     
                                               system          the          benefit         system      
                                               provide for     benefit      system          provide     
                               147. Does the   the             system       support the     the         
                               benefit         establishment   provide      establishment   capability  
Functional                     system record   of              the          and tracking    for a user  
Requirements                   the             receivables     capability   of              to record   
Recovery      Yes,             establishment   in other        for a user   receivables     the         
Receivable    No               of              systems, such   to select    to be paid      beginning   
Management    or   Explanation receivables     as              the reason   under           and ending  
Recovery      N/A              in the          centralized     the          installment     dates of    
Receivable                     claimant's      accounts        receivable   plans,          the         
Establishment                  master          receivable      is being     including       payment     
Process                        record? M (p.   systems, that   recorded     plans for       period as   
                               26)             are based on    from a       which           well as     
                                               individual      domain of    payments have   the         
                                               claim holder    recognized   been            frequency   
                                               debts? M (p.    reasons? M   rescheduled?    and amount  
                                               26)             (p. 26)      M (p. 26)       of each     
                                                                                            payment? M  
                                                                                            (p. 26)     

       Page 48 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                            155. Does the   
                                                                            benefit system  
                               152. Does the                                provide         
                               benefit                                      features to     
                               system                                       notify          
                               calculate,                                   overpaid        
                               generate, and   153. Does the                individuals     
                               post the        benefit                      (or a           
                               required        system print    154. Does    claimant's      
Functional                     ledger          bills              the       estate) of the  
Requirements                   entries for     accommodating    benefit     following: a.   
Recovery                       receivables     the               system     the amount      
Receivable    Yes,             resulting       generation of     allow      overpaid and    
Management    No   Explanation from            standard        customized   how and when    
Recovery      or               duplicate       forms and        text in     overpayment     
Receivable    N/A              payments or     turnaround      generated    occurred, b.    
Establishment                  erroneous       documents        billing     the right to    
Process                        payments as     (i.e., as a     documents?   appeal the      
                               well as the     remittance      M (p. 26)    overpayment     
                               corresponding   advice)? M                   determination,  
                               expenditure     (p. 26)                      c. the          
                               reductions or                                required        
                               other                                        recovery, and   
                               offsets? M                                   d. the right    
                               (p. 26)                                      to request a    
                                                                            waiver of       
                                                                            recovery? M     
                                                                            (pp. 26 & 27)   

Functional Requirements Recovery Receivable                                
Management Recovery Receivable Establishment    Yes, No or N/A Explanation
Process                                                        
156. Does the benefit system record                            
adjustments, both increases and decreases                      
(i.e., noncash credits), and post them to a                    
claimant's master record? M (p. 27)                            
157. Does the benefit system date the bills                    
with the system-generated date or with the date                
provided by the authorized user? M (p. 27)                     
158. Does the benefit system accept                            
transactions that generate receivables from                    
other systems in a standard format for entry                   
into the benefits system? M (p. 27)                            
159. Does the benefit system print statements                  
as well as bills? V (p. 27)                                    

44OMB Circular A-129 prescribes policies and procedures for justifying,
designing, and managing federal credit programs, including collecting
nontax receivables such as overpayments to beneficiaries.

Functional Requirements Recovery Receivable     Yes, No or N/A Explanation 
Management Collection Process                                  
180. Does the benefit system record complete                   
and partial receipts according to the Debt                     
Collection Act of 1982 (DCA), Debt Collection                  
Improvement Act of 1996 (DCIA), as well as any                 
applicable regulations? M (p. 28)                              
181. Does the benefit system record deposits                   
and related debit vouchers for reconciliation                  
to deposit confirmation information provided by                
Treasury or the banking system? M (p. 28)                      
182. Specifically, does the benefit system                     
provide the user the capability to record the                  
deposit ticket or debit voucher document                       
amount, number, and date? M (p. 28)                            
183. If a claimant's master record is located                  
when recording a deposit, does the benefit                     
system provide the capability to display all                   
active receivable accounts of record that are                  
related to the claimant? M (p. 28)                             

       Page 55 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                              184. If a                                                              
                              user is                                                                
                              not able                                                               
                              to locate                                                              
                              an                                                                     
                              existing                                                               
                              receivable                                                             
                              in the                                                                 
                              master                                                                 
                              record of                  186. In                                     
                              the person                 order to                                    
                              making a                   suspend                       188. Does     
                              payment                    collection    187. Does the   the benefit   
                              and the                    activities       benefit      system        
                              document                   associated       system       capture       
                              being        185. Does     with the      automatically   whether the   
Functional                    recorded     the benefit   receivable,       allow       receivable    
Requirements Yes,             is a         system        does the       collection     has been      
Recovery     No               deposit      provide       benefit       activities to   petitioned    
Receivable   or   Explanation ticket       features to   system         resume when    or            
Management   N/A              item, does   record the    provide the    due process    discharged    
Collection                    the          method of     capability     has expired    in            
Process                       benefit      recovery?45   to flag a      or the flag    connection    
                              system       M (p. 28)     claimant's      has been      with          
                              provide                    receivable     reversed? M    bankruptcy    
                              the                        record to        (p. 28)      proceedings?  
                              capability                 reflect due                   M (p. 28)     
                              to                         process                                     
                              associate                  status? M                                   
                              the                        (p. 28)                                     
                              collection                                                             
                              of funds                                                               
                              to the                                                                 
                              claimant's                                                             
                              master                                                                 
                              record, if                                                             
                              one                                                                    
                              exists? M                                                              
                              (p. 28)                                                                

45The method of recovery includes payment, internal offset, TOP,
compromise settlement, and civil suit.

Functional Requirements Recovery Receivable     Yes, No or N/A Explanation 
Management Collection Process                                  
189. Does the benefit system provide for                       
processing cash or credit card receipts against                
outstanding receivables? V (p. 28)                             

       Page 57 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                            191. Does the                                 194. Does                    
                              190. Does     benefit system                                the benefit                  
                              the benefit   allow for                        193. Does    system                       
                              system        offset of        192. Does the   the          incorporate   195. Can the   
                              provide the   funds due to     benefit         benefit      logic to         benefit     
                              ability to    delinquent       system comply   system       reflect the      system      
Functional                    report        indebtedness     with the        provide      legal            exclude     
Requirements Yes,             overdue       through the      requirements    the          authority        certain     
Recovery     No               receivables   following: a.    of the IRS      capability   as to          receivables   
Receivable   or               with          administrative   Tax Refund      for a user   whether the        46        
Management   N/A              associated    offset, b.       Offset          to record    payment       automatically  
Offset                        SSN or TIN    federal          Program and     the          type may be     from the     
                              data to       employee         TOP             effective    reduced by       offset      
                              Treasury      salary offset,   requirements?   date of      offset or      function? M   
                              for           and c. income    M (p. 29)       the offset   is exempt        (p. 29)     
                              possible      tax refund                       plan? M      from TOP or                  
                              offset? M     offset? M (p.                    (p. 29)      other                        
                              (p. 29)       29)                                           offsets? M                   
                  Explanation                                                             (p. 29)                      

46For example, does the system exclude receivables that are in due process
               status or those that relate to bankruptcy filings?

Functional Requirements Recovery Receivable     Yes, No or N/A             
Management Offset                                              Explanation
196. Does the benefit system automatically                     
subject receivables to offset, which had been                  
previously excluded because of due process and                 
bankruptcy status, once status has been                        
resolved? M (p. 29)                                            
197. Does the benefit system provide the                       
capability for a user to select from a domain                  
of offset program participants?47 V (p. 29)                    
198. If the desired offset program recipient                   
does not exist as a participant, does the                      
benefit system provide the capability for the                  
user to create a participant record? V (p. 29)                 
199. When a retirement account has both                        
garnishment and former spouse deductions, does                 
the benefit system identify bankruptcy debt so                 
that it is bypassed when computing the legally                 
mandated 65 percent maximum deduction amount? V                
(p. 29)                                                        

47An offset program participant is the recipient of the amount to be
offset against a claimant's benefit payments.

Functional Requirements Recovery Receivable     Yes, No or N/A Explanation 
Management Funds Control                                       
200. Does the benefit system properly record                   
the budgetary effect on U.S. Standard General                  
Ledger (SGL) balances for all transactions                     
typically involved with receivable                             
management?48 M (p. 30)                                        

48For example, receivable management would include establishing a
receivable, adjusting receivables, collections and offsets, as well as
waivers and write-offs.

Functional Requirements Accounting for Benefit  Yes, No or N/A Explanation 
Transactions Entity Definition                                 
201. Does the benefit system allow for                         
recording transactions in multiple TAFS and                    
various fund types?49 M (p. 30)                                
202. Does the benefit system accommodate                       
reporting for multiple programs within a TAFS,                 
based on accounting classification elements?50                 
M (p. 30)                                                      

49This includes annual, multiyear, and no-year appropriations as well as
trust funds. 50Accounting classification elements include, for example,
organization level and cost center.

       Page 61 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                              203. Does                  205. Does                207. Does the    208. Does the                 
                                 the        204. Does    any         206. Does    benefit system   benefit system                
                               benefit     the benefit   expansion   the          also support     provide the                   
Functional                    system use   system use    in the      benefit      reconciliation   capability to    209. Do      
Requirements                   account       account     chart of    system       of SGL control   create           these        
Accounting   Yes,               titles     definitions   accounts    provide      accounts to      additional       subaccounts  
for Benefit  No   Explanation consistent   consistent    roll up     subsidiary   their            subaccounts to   roll up to   
Transactions or                with the     with the     to the      ledger       respective       the general      the SGL      
Account      N/A               account       account     accounts    support      subsidiary       ledger for       accounts? M  
Definition                      titles     definitions   as          for SGL      records by       agencyspecific   (p. 31)      
                               provided    provided in   defined     accounts?    accounting       tracking and                  
                                in the     the SGL? M    in the      M (p. 31)    period? M (p.    control? M (p.                
                              SGL? M (p.     (p. 31)     SGL?51 M                 31)              31)                           
                                 31)                     (p. 31)                                                                 

51A pseudocode can be used instead of the exact SGL account numbers,
providing the account descriptions and posting rules are the same as those
used in the SGL for relevant transactions.

Functional Requirements Accounting for Benefit                             
Transactions Transaction Definition and         Yes, No or N/A Explanation
Processing                                                     
210. Does the benefit system use standard                      
transactions to record accounting events and to                
control the related updating of other                          
information 52 maintained in the system? M (p.                 
31)                                                            
211. Does the benefit system allow standard                    
transactions, including system-generated                       
transactions, to be established, modified, or                  
deleted by authorized personnel? M (p. 31)                     
212. Does the benefit system allow changes to                  
be traced? M (p. 31)                                           
213. Does the benefit system generate and post                 
    compound debit and credit entries to the SGL                  
                 accounts? M (p. 31)                              
214. Does the benefit system update both                       
budgetary and proprietary SGL accounts based on                
a single input transaction? M (p. 31)                          

52This could include values in tables, such as available funding.

Functional Requirements Accounting for Benefit                             
Transactions Transaction Definition and         Yes, No or N/A Explanation
Processing                                                     
215. Does the benefit system provide the                       
capability to add, modify, and maintain editing                
and posting rules through systems tables                       
controlled by authorized personnel? M (p. 31)                  
216. Does the benefit system perform integrity                 
checks on batches received via interfaces? M                   
(p. 31)                                                        
     217. Do the integrity checks include batch                   
numbers to detect duplicate or skipped batches                 
       and the validity of header and trailer                     
                records?53 M (p. 31)                              

53This ensures that counts and amounts in trailer records agree with
records in the batch.

Functional Requirements Accounting for Benefit                             
Transactions Transaction Definition and         Yes, No or N/A Explanation
Processing                                                     
218. Does the benefit system process                           
transactions consistent with SGL account                       
descriptions and postings? M (p. 31)                           
219. Does the benefit system process                           
system-generated transactions, such as the                     
following: a. automated payment scheduling, b.                 
accruals, c. closing entries, d. recurring                     
payments, and e. transactions that generate                    
other transactions in those cases in which a                   
single transaction is not sufficient? M (p. 32)                
220. Does the benefit system automatically                     
liquidate, partially or in full, balances of                   
preceding documents when entering dependent                    
documents? M (p. 32)                                           

       Page 65 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                             224. Does the     
                                                                             benefit system    
                                               222. Does                     support           
                                               the benefit      223. Are     management        
                                               system          erroneous     controls to       
                               221. Is this    provide        transactions   ensure the        
Functional                      capability     control over    maintained    following? a.     
Requirements                   used in the     the            and tracked    Transactions are  
Accounting                    liquidation of   correction        until       processed in      
for Benefit  Yes,              commitments,    and             corrected,    accordance with   
Transactions No   Explanation  obligations,    reprocessing    posted, or    government and    
Transaction  or                 payables,      of all          deleted at    agencyprescribed  
Definition   N/A               receivables,    erroneous      the specific   standards and     
and                              or other      transactions    request of    procedures. b.    
Processing                      items, as      through the         an        The integrity of  
                              appropriate?54   use of error    authorized    data in the       
                                M (p. 32)      files or       user? M (p.    system is         
                                               suspense           32)        maintained. c.    
                                               accounts? M                   Access is         
                                               (p. 32)                       restricted to     
                                                                             authorized        
                                                                             users. M (p. 32)  

54For example, when expending an existing obligation the balance of the
open obligation must be automatically reduced by the amount expended.

Functional Requirements Accounting for Benefit                             
Transactions Transaction Definition and         Yes, No or N/A Explanation
Processing                                                     
225. Does the benefit system provide                           
transaction edits that control, at a minimum,                  
fund availability, account structure, and                      
tolerance levels between related transactions,                 
such as between an obligation and its related                  
accrual? M (p. 32)                                             
226. Does the benefit system provide controls                  
to prevent the creation of duplicate                           
transactions? M (p. 32)                                        
227. Does the benefit system post to the                       
current and prior accounting months                            
concurrently until the prior month closing? M                  
(p. 32)                                                        
228. Does the benefit system maintain and                      
provide online queries and reports on balances                 
separately for the current and prior months? M                 
(p. 32)                                                        
229. At a minimum, does the benefit system                     
maintain balances online for both the current                  
and prior months until the prior month closing?                
M (p. 32)                                                      

Functional Requirements Accounting for Benefit                             
Transactions Transaction Definition and         Yes, No or N/A Explanation
Processing                                                     
230. Does the benefit system provide the                       
capability to enter and store for future                       
processing any transactions in the current                     
month for processing in the subsequent month? V                
(p. 32)                                                        

       Page 68 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                              231. Does the                                                
                              benefit                                                      
                              system                                                       
                              provide audit                                 234. Does the  
                              trails to                     233. Does the   benefit        
                              trace                         benefit         system         
                              transactions                  system          provide audit  
                              from the        232. Does     provide audit   trails to      
                              following: a.   the benefit   trails to       identify       
Functional                    source          system        trace source    changes made   
Requirements Yes,             documents, b.   provide       documents and   to system      
Accounting   No               original        transaction   transactions    parameters     
for Benefit  or   Explanation input, c.       details to    through         and tables     
Transactions N/A              other           support       successive      that would     
Audit Trails                  systems, d.     account       levels of       affect the     
                              system          balances? M   summarization   processing or  
                              generated       (p. 32)       to the          reprocessing   
                              transactions,                 financial       of any         
                              and e.                        statements      financial      
                              internal                      and reverse?    transactions?  
                              assignment                    M (p. 32)       M (p. 32)      
                              transactions                                                 
                              through the                                                  
                              system? M (p.                                                
                              32)                                                          

Functional Requirements Accounting for Benefit  Yes, No or N/A Explanation 
Transactions Audit Trails                                      
235. Does the benefit system provide for all                   
types of transactions the capability to select                 
items for review based on user-defined                         
criteria?55 M (p. 32)                                          
236. Does the benefit system provide audit                     
trails that identify the following actions by                  
the originator: a. document input, b. changes,                 
c. approvals, and d. deletions? M (p. 32)                      
237. Does the benefit system provide the                       
capability to record the user identification,                  
date, and time updated for each transaction                    
affecting the general and subsidiary accounts?                 
M (p. 33)                                                      

55Examples of selection criteria are accounting period, amount, and payee.

Functional Requirements Reporting External      Yes, No or N/A Explanation 
Reporting                                                      
238. Does the benefit system maintain                          
accounting data to support reporting in                        
accordance with FASAB accounting standards and                 
OMB and Treasury reporting requirements?56 M                   
(p. 33)                                                        
239. Does the benefit system provide summarized                
data electronically to systems used by the                     
agency for decision support? M (p. 33)                         
240. Does the benefit system provide for the                   
preparation of external reports, such as those                 
required by Treasury and OMB?57 M (p. 33)                      
241. Does the benefit system report events and                 
      transactions according to the accounting                    
classification elements established and within                 
       a given accounting period?58 M (p. 34)                     

56Of particular significance are data needed when preparing actuarial
estimates for financial statement preparation in compliance with the
reporting requirements specified by SFFAS 5 and 17. For example, does the
system facilitate historical trend analysis of various data elements as
determined by the agency?

57For example, does the system pass the data needed to prepare (1) reports
required by the Federal Agencies' Centralized Trial Balance System (FACTS)
I, FACTS II, SF-224 (when appropriate) and (2) financial statements to the
core financial system?

58This includes providing the ability to automatically assign cost by a
major program to facilitate preparation of the Statement of Net Costs in
accordance with OMB's Bulletin 01-09, Form and Content of Agency Financial
Statements.

       Page 71 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                              242. Does the                                                                     
                              benefit                                                                           
                              system          243. Does                                246. Does                
                              maintain the    the benefit   244. Does                  the benefit              
                              information     system        the                        system        247. Does  
                              required for    provide the   benefit     245. Does      provide for   the        
                              program         capability    system      the benefit    automatic     benefit    
                              performance,    to produce    allow a     system         translation   system     
Functional                    financial       all           user to     provide for    of foreign    allow a    
Requirements Yes,             performance,    relevant      request a   an automated   currency      user to    
Reporting    No   Explanation and financial   reports,      reissued    methodology    payments      request a  
External     or               management      statements,   tax         of data        based on      reissued   
Reporting    N/A              performance     or returns    statement   manipulation   the           tax        
                              measures        required by   for the     and data       exchange      statement  
                              needed for      IRS,          current     exportation?   rate          for the    
                              budgeting,      including     or          V (p. 34)      specified     previous   
                              program         year-end      previous                   by the        3 years?   
                              management,     1099          year? M                    user?59 V     V (p. 34)  
                              and financial   statements?   (p. 34)                    (p. 34)                  
                              statement       M (p. 34)                                                         
                              presentation?                                                                     
                              M (p. 34)                                                                         

59That is, does the system determine the appropriate amount of
corresponding U.S. dollars when recording transactions for payments made
in foreign currency?

Functional Requirements Reporting Internal      Yes, No or N/A Explanation 
Reporting                                                      
248. Does the benefit system provide for the                   
production of formatted reports? M (p. 34)                     
249. Does the benefit system allow for the                     
reformatting of reports to allow for the                       
following attributes: a. the presentation of                   
different sorts of information, b. the                         
presentation of only specific information in                   
the format selected, c. the summarization of                   
data, and d. the modification of report formats                
to tailor the reports to the specific                          
requirements of the user? M (p. 34)                            
250. Does the benefit system provide for                       
program cost accounting data to support                        
reporting requirements specified in OMB                        
Bulletin No. 01-09, Form and Content of Agency                 
Financial Statements? M (p. 34)                                

       Page 73 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                 251. Does the                               
                                 benefit system                              
                                 provide for                                 
                                 program cost                                
                                 accounting data                             
                                 to support the                              
                                 decisionmaking                              
                                 process in                                  
                                 managing an                                 
                                 agency's                                    
                                 programs, which                             
                                 includes the      252. Does                 
                                 following         the benefit               
                                 features? a.      system                    
                                 Cost reports to   determine     253. Does   
                                 be used in the    the cost of   the         
                                 analysis of       information   benefit     
                                 programmatic      for           system      
Functional   Yes,             activities. b.    comparison    support     
Requirements No               Schedules and     to other      the use of  
Reporting    or   Explanation operating         program       historical  
Internal     N/A              statements        data to       data to     
Reporting                     based on the      determine     conduct     
                                 accounting        compliance    variance    
                                 classification    with          analysis?   
                                 elements and      planned       V (p. 35)   
                                 agency            budgeted                  
                                 criteria. c.      activities?               
                                 Meaningful cost   V (p. 35)                 
                                 information                                 
                                 needed to                                   
                                 support                                     
                                 performance                                 
                                 measures. d.                                
                                 Ability to                                  
                                 transfer cost                               
                                 information                                 
                                 directly to and                             
                                 from other                                  
                                 systems. M (p.                              
                                 34)                                         

Functional Requirements Reporting Performance   Yes, No or N/A Explanation 
Reporting                                                      
254. Does the benefit system provide features                  
to compute and maintain performance trends,                    
such as the following? a. Number and dollar                    
value of benefit payments made. b. Average                     
benefit payment. c. Benefit payments made by                   
operating levels and geographic region. M (p.                  
35)                                                            
255. Does the benefit system provide features                  
to compute and maintain efficiency measures to                 
help determine the effective use of agency                     
resources, 60 such as the following                            
measurements? a. Number of applications                        
processed. b. Number of awards. c. Number of                   
denials. M (p. 35)                                             
256. Does the benefit system provide features                  
to compute, for the entire claimant population,                
the length of time claimants have received                     
benefits?61 M (p. 35)                                          

60Measures should cover agency resources at both the local and national
levels.

61For example, can the system generate reports showing the number of
individuals receiving benefits by duration (e.g., 1 to 5 years or 6 to 10
years)?

Functional Requirements Reporting Performance   Yes, No or N/A Explanation 
Reporting                                                      
257. Does the benefit system provide features                  
to automatically compute and maintain                          
efficiency measures such as the following? a.                  
Administrative cost per application approved.                  
b. Time required to process a claim                            
application. V (p. 35)                                         

Functional Requirements Reporting Compulsory    Yes, No or N/A Explanation 
Notifications                                                  
258. Does the benefit system provide for                       
issuing standard notices for a variety of user-                
defined events?62 M (p. 35)                                    
259. Does the benefit system allow the user to                 
          add custom text for each standard                       
           correspondence type? M (p. 35)                         
260. Does the benefit system allow the user to                 
       record that the U.S. Postal Service has                    
returned correspondence as undeliverable? M (p.                
                         35)                                      
     261. Does the benefit system automatically                   
     capture various electronic correspondences,                  
      including due process requests submitted                    
       through various electronic mediums, and                    
      associate them to the specific claim and                    
             required action? M (p. 36)                           
     262. For manually submitted correspondence,                  
    does the benefit system provide for capturing                 
     such requests and associating them with the                  
    specific claim and required action? M (p. 36)                 

62For example, does the system provide capabilities to notify a claimant
of decisions affecting payment amount or cessation of payments?

Functional Requirements Reporting Compulsory    Yes, No or N/A Explanation 
Notifications                                                  
    263. Does the benefit system have the ability                 
      to capture or record the date on which a                    
     request for appeals-related information is                   
      received from a claimant or an authorized                   
              representative? M (p. 36)                           

       Page 78 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                              264. Does                                                                                  
                              the benefit                                                                                
                              system                                                                                     
                              provide the                   266. Does       267. Does     268. When a        269. Does   
                              capability     265. Does      the benefit    the benefit    major benefit      the         
                              to interface   the benefit    system            system      system function    benefit     
                              with the       system         subject all    maintain and   is performed by    system      
                              agency core    provide        transactions      track       the core system,   provide     
Functional                    accounting     standard       from            erroneous     does the benefit   the         
Requirements Yes,             system to      input record   interfacing    transactions   system provide     capability  
Interfaces   No   Explanation record the     format(s)      systems to        until       the capability     to          
Internal     or               accounting     for            its system      corrected,    to automatically   interface   
Interfaces   N/A              impact of      interface of   edits,          posted, or    update detailed    with the    
                              financial      transactions   validations,    deleted by    claimant-related   agency's    
                              activity at    from other     and error           an        information that   cost        
                              the SGL        systems? M     correction      authorized    is maintained in   accounting  
                              level daily    (p. 36)        procedures?    user? M (p.    the core           system? M   
                              to support                    M (p. 36)          36)        system?63 M (p.    (p. 36)     
                              consolidated                                                36)                            
                              financial                                                                                  
                              reporting? M                                                                               
                              (p. 36)                                                                                    

63For example, could the benefit system automatically update detailed
claimant information, such as individual payable and receivable records,
if they were maintained in the core accounting system?

Functional Requirements Interfaces Internal     Yes, No or N/A Explanation 
Interfaces                                                     
270. Does the benefit system provide a two-way                 
interface with the core system for purposes of                 
funds control and funds availability                           
verification? V (p. 36)                                        

       Page 80 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                    271. Does the benefit system provide     
                                    capabilities allowing interface with     
                                    central agency financial systems, 64     
                                    such as the capability to a. receive     
                                    and read the deposit reconciliation      
                                    file from Treasury and produce a report  
                                    of the matched data and differences, b.  
                                    produce a file of all hold check         
                                    transactions as they are created and     
                                    periodically transmit the hold check     
Functional                       file to Treasury, c. produce and         
Requirements Yes, No             transfer a file of changes to EFT        
Interfaces   or N/A  Explanation payments previously forwarded to         
External                         Treasury for release, d. produce and     
Interfaces                       transfer a file of changes to be made    
                                    to the home address file in Treasury,    
                                    e. receive and process the data on the   
                                    returned check file sent by Treasury's   
                                    recertification system, including        
                                    generating returned check transactions   
                                    and updating account data, and f.        
                                    receive and automatically process an     
                                    ACH update file (containing changes to   
                                    EFT information) from Treasury or other  
                                    sources on a recurring basis? M (p. 37)  

64These systems include those at the Department of the Treasury's FMS and
IRS, OMB, and OPM.

Functional Requirements Interfaces External     Yes, No or N/A Explanation 
Interfaces                                                     
272. Does the benefit system receive                           
information from SSA records to verify an                      
applicant's name, SSN, and income information,                 
when legally permitted? V (p. 37)                              
273. Does the benefit system provide features                  
to verify an applicant's income against civil                  
service annuity, military retirement, and IRS                  
earnings records, when legally permitted? V (p.                
37)                                                            

Functional Requirements Quality Assurance and   Yes, No or N/A Explanation 
Maintenance                                                    
274. Does the benefit system provide                           
capabilities to select benefit claims based on                 
agency program evaluation criteria, such as                    
dollar thresholds and duration of benefit                      
payment, for subsequent review? M (p. 37)                      
275. Does the benefit system provide the                       
ability to monitor and update a claimant's                     
master records to reflect changes in                           
circumstances affecting a claimant's                           
eligibility or the amount of the payment? M (p.                
37)                                                            

       Page 83 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                            276. Does the benefit system     
                                            provide capabilities to capture  
                                            claimant (or relative) reported  
                                            matters such as the following    
                                            changes? a. Death. b. Change in  
                                            amount of earned or unearned     
                                            income. c. Change in residence.  
Functional                               d. Marriage, divorce, or         
Requirements      Yes, No or             separation. e. Absence from the  
Quality Assurance N/A        Explanation United States. f. Change in      
and Maintenance                          disability condition. g.         
                                            Eligibility for other benefits.  
                                            h. Change in net worth or        
                                            resources of the claimant. i.    
                                            Change in school attendance. j.  
                                            Change in composition of         
                                            household. k. Change in          
                                            citizenship or alien status. M   
                                            (pp. 37 & 38)                    

Functional Requirements Quality Assurance and   Yes, No or N/A Explanation 
Maintenance                                                    
277. Does the benefit system provide for                       
recording and maintaining a customer service                   
representative's notes or comments that can be                 
linked to the claimant's master record? M (p.                  
38)                                                            
278. Does the benefit system provide features                  
to record death information provided from                      
voluntary sources?65 M (p. 38)                                 
279. Does the benefit system provide                           
capabilities to record the method66 used to                    
independently verify the death of a claimant                   
before terminating benefits? M (p. 38)                         
280. Does the benefit system provide the                       
ability to maintain a schedule of continuing                   
disability reviews at the individual claim                     
level, if applicable? M (p. 38)                                
    281. Does the benefit system also provide the                 
ability to maintain the status of a schedule of                
      continuing disability reviews within the                    
         claimant's master record? M (p. 38)                      

65Voluntary sources include, for example, returned checks, funeral home
notification, and next of kin.

66Methods for verifying death of a claimant include, for example, phone
contact, signature verification, or personal contact with next of kin.

       Page 85 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                             283. Does                                                   
                                             the benefit                                                 
                                             system                                                      
                                             provide                                                     
                                             features to                                                 
                              282. Does      record                        285. Does the   286. Does     
                              the benefit    termination                      benefit      the benefit   
                              system         of benefit                     system have    system        
                              provide        payments,      284. Does       the ability    provide the   
                              capabilities   including      the benefit      to select     ability to    
                              to track the   the            system            benefit      generate a    
Functional                    status of      following      provide           payment      random        
Requirements Yes,             appeal         notations:     features to    calculations    sample of     
Quality      No   Explanation proceedings    a. event or    determine if     based on      claimants to  
Assurance    or               when a         reason for     benefits are    statistical    periodically  
and          N/A              change is      termination,   commensurate     sampling      survey their  
Maintenance                   made           such as        with a          techniques     satisfaction  
                              affecting a    death or       claimant's        for the      with the      
                              current        increase in    gender? V       purpose of     agency's      
                              claimant's     income, and    (p. 38)          verifying     benefit       
                              level of       b. date of                    calculations?   claims        
                              benefits? M    event (and                      V (p. 38)     process?67 V  
                              (p. 38)        thus                                          (p. 38)       
                                             effective                                                   
                                             date of                                                     
                                             benefit                                                     
                                             cessation)?                                                 
                                             M (p. 38)                                                   

67Surveys would cover the claimant's experience from initial contact with
the agency to receipt of benefit payment.

Functional Requirements Quality Assurance and   Yes, No or N/A Explanation 
Maintenance                                                    
     287. Does the benefit system allow users to                  
     suspend payment to claimants when fraud is                   
    suspected, or when a death has been reported                  
but not yet verified by an authoritative source                
               (e.g., SSA)? V (p. 38)                             
288. Does the benefit system allow users to                    
cancel a previously recorded suspected death of                
a claimant and place the claimant back in a                    
payment status, if appropriate? V (p. 38)                      

Functional Requirements Technical Functions     Yes, No or N/A             
General                                                        Explanation
289. Does the benefit system provide for system                
back up and recovery in accordance with                        
relevant OMB circulars? M (p. 38)                              
290. Does the benefit system adhere to the                     
applicable final Electronic and Information                    
Technology Accessibility Standards68 issued by                 
the Architectural and Transportation Barriers                  
Compliance Board? M (pp. 38 & 39)                              
291. Does the benefit system allow users to                    
input parameters required to run batch jobs in                 
a production mode either daily, monthly,                       
quarterly, or yearly? M (p. 39)                                
292. Does the benefit system provide all users                 
the capability to perform a "print screen"                     
function? M (p. 39)                                            

68These standards address technical and functional performance criteria
necessary for such technology to comply with section 508 of the
Rehabilitation Act of 1973, as amended.

       Page 88 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                              293. Does the                                                                    
                              benefit system                                                                   
                              provide flexible   294. Does    295. Does                                        
                              security           the          the benefit                                      
                              facilities to      benefit      system         296. Does the                     
                              control user       system       provide for    benefit system   297. Does the    
                              access at          provide      multiple       provide the      benefit system   
Functional                    varying degrees,   capability   levels of      capability to    have the         
Requirements Yes,             including the      to define    approvals      perform          capability to    
Technical    No               following: a.      access to    based on       reconciliation   identify         
Functions    or   Explanation overall system     specific     user-defined   routines for     unsuccessful     
Security and N/A              access, b.         functions    criteria,      internal         reconciliations  
Internal                      capability to      by named     including      participant      via an error     
Controls                      perform specific   user,        dollar         accounts,        log or error     
                              functions, such    class of     limits and     ledgers, and     report? M (p.    
                              as inquiries and   user, and    type of        funds? M (p.     39)              
                              updates, and c.    position?    document       39)                               
                              access to          M (p. 39)    processed? M                                     
                              certain                         (p. 39)                                          
                              functionalities?                                                                 
                              M (p. 39)                                                                        

Functional Requirements Technical Functions     Yes, No or N/A Explanation 
Security and Internal Controls                                 
       298. Does the benefit system establish                     
     appropriate administrative, technical, and                   
physical safeguards to ensure the security and                 
        confidentiality of records? M (p. 39)                     
299. Do these safeguards protect the records                   
against anticipated threats or hazards to their                
security or integrity that could result in                     
substantial harm, embarrassment, inconvenience,                
or unfairness to any individual on whom                        
information is maintained? M (p. 39)                           
300. Does the benefit system provide a                         
mechanism to monitor changes in software coding                
and the responsible individual (authorized                     
user)? M (p. 39)                                               

Functional Requirements Technical Functions     Yes, No or N/A Explanation 
Access to Information                                          
301. Does the benefit system comply with the                   
disclosure provisions of the Privacy Act of                    
1974,69 as amended? M (p. 39)                                  
302. Does the benefit system allow for the                     
information contained in the system to be                      
queried and detailed data to be presented, as                  
requested? M (p. 39)                                           
303. Does the benefit system's query capability                
allow for user-defined criteria when accessing                 
data for open or closed accounting periods? M                  
(p. 39)                                                        
304. Does the benefit system provide users with                
access to online guidance or help for                          
performing system functions? M (p. 39)                         
305. If a claimant's or claim holder's record                  
is not located via query, does the benefit                     
system display a message indicating that the                   
transaction cannot be completed and that                       
further research is required? M (p. 39)                        

695 U.S.C. S: 552A (2000).

       Page 91 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                             308. Does                                   
                                                             the benefit                                 
                                                             system                         310. Does    
                                                             provide the                    the benefit  
                                               307. Does     capability                     system       
                                               the benefit   to access                      allow users  
                              306. Does the    system also   historical                     to perform   
                              benefit system   present       data records   309. Does the   table        
                              present          information   that are          benefit      look-ups     
Functional                    information      resulting     removed from   system allow    and          
Requirements Yes,             resulting from   from system   online           users to      expansion    
Technical    No               system queries   queries in    viewing,          design       of codes     
Functions    or   Explanation in an            an            including      extract files   when needed  
Access to    N/A              understandable   unformatted   items such       for their     to clarify   
Information                   format for       fashion for   as the           specific      the          
                              nontechnical     more          following?     requirements?   information  
                              users? M (p.     technically   a.               M (p. 40)     contained    
                              39)              proficient    Individual                     within the   
                                               users? M      benefit                        results of   
                                               (p. 39)       payments. b.                   system       
                                                             Receivables.                   queries or   
                                                             c.                             reports? M   
                                                             Collection                     (p. 40)      
                                                             data. M (p.                                 
                                                             39)                                         

Functional Requirements Technical Functions     Yes, No or N/A Explanation 
Access to Information                                          
311. Does the benefit system provide features                  
(i.e., matching programs) to facilitate                        
verification using information extracted from                  
the system for comparison against benefit                      
programs administered by other agencies, when                  
legally permitted? M (p. 40)                                   
312. Does the benefit system facilitate the                    
analysis of information contained in the system                
by allowing analysts to obtain report                          
information and the results of system queries                  
in data files that can be transferred to other                 
applications or analytical tools? M (p. 40)                    
313. Does the benefit system provide for easy                  
access to historical files for comparative,                    
analytical, and trend information? M (p. 40)                   

       Page 93 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                        314. Does the benefit system         
                                        provide for self-service,            
                                        claimant-initiated requests that     
                                        can perform the following            
                                        functions? a. Enable the claimants   
                                        to request the reissuance of         
                                        misplaced payments using a Web       
                                        browser. b. Enable the claimants to  
                                        access decision tree functions to    
                                        help guide them through              
                                        self-service transactions through a  
                                        Web browser. c. Have pop-up windows  
                                        to help annuitants when making       
Functional                           changes to files through a Web       
Requirements                         browser. d. Enable claimant to       
Technical                            complete forms using a Web browser.  
Functions Access                     e. Have the ability to verify the    
to Information                       claimant security information        
                                        through a Web browser. f. Provide    
                                        access to claimant                   
                                        retirement-related data through      
                                        interactive voice response (IVR).    
                                        g. Make IVR available for claimant   
                                        inquiries 24 hours a day, 7 days a   
                                        week, with the exception of          
                                        scheduled outages. h. Allow          
                                        claimants to initiate changes to     
                                        their accounts through IVR. i. Have  
                                        the ability to support multiple      
                    Yes, No             languages (e.g., English and         
                    or N/A  Explanation Spanish). V (p. 40)                  

       Page 94 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                              315. Does the                                                                        
                              benefit system                                                                       
                              utilize various                                                                      
                              automated input                                                                      
                              devices when                                                                         
                              hard copy                                                                            
                              applications      316. Does                                                320.      
                              and               the benefit                                              Does the  
                              correspondence    system         317. Does                                 benefit   
                              are received,     support both   the benefit    318. Do       319. Does    system    
                              such as, for      batch and      system         the          the benefit   provide   
                              example, the      real-time      support        benefit        system      for       
Functional                    utilization,      online data    simultaneous   system         assist      inquiry   
Requirements Yes,             whenever          entry, and     data entry     user entry    users in     by the    
Technical    No   Explanation feasible, of      does it use    or access by   and query    determining   user to   
Functions    or               optical           the same       multiple       screens        correct     verify    
Data Entry   N/A              recognition       edit and       users in a     support      codes if an   valid     
                              devices,          update         variety of     validation     invalid     codes     
                              digital imaging   rules, as      access         of entered     code is     during    
                              tools, or other   appropriate,   modes? M (p.   codes? M     entered? M    the data  
                              input             for each       40)            (p. 40)        (p. 40)     entry     
                              streamlining      mode? M (p.                                              process?  
                              technology when   40)                                                      M (p.     
                              processing                                                                 40)       
                              standard hard                                                                        
                              copy                                                                                 
                              applications or                                                                      
                              other required                                                                       
                              correspondence?                                                                      
                              M (p. 40)                                                                            

Functional Requirements Technical Functions     Yes, No or N/A Explanation 
Data Entry                                                     
321. Does the benefit system provide the                       
capability to display inputs required to                       
complete transactions by a user based on the                   
selection of transaction type? M (p. 40)                       
322. Whenever possible, does the benefit system                
utilize keystrokereducing tools such as                        
dropdown menus to reduce the chance of data                    
entry error? M (p. 40)                                         
323. Does the benefit system display a message                 
to the user notifying him or her of the                        
acceptance or rejection of each transaction                    
once all inputs are completed? M (p. 41)                       
324. Does the benefit system identify erroneous                
inputs with corrective recommendations? V (p.                  
41)                                                            
325. Does the benefit system provide the                       
capability for financial users to create                       
comments relating to all types of transactions                 
using free-form text? V (p. 41)                                

       Page 96 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                           328. Does the   329. Does   330. Does                     
                                            327. Does      benefit         the         the           331. Does the   
                                            the benefit    system          benefit     benefit      benefit system   
                              326. Does     system         provide the     system      system         retain its     
                              the benefit   archive        authorized      allow       include        records in     
Functional                    system        transactions   system          selective   the          accordance with  
Requirements Yes,             provide an    and related    administrator   action on   capability       federal      
Technical    No               automated     information    with the        the         to             regulations    
Functions    or   Explanation means for     needed for     flexibility     documents   establish    established by   
Archiving    N/A              permanently   audit trails   to determine    that meet   and           the National    
and Purging                   storing       in a format    whether         the         maintain      Archives and    
                              electronic    accessible     records are     criteria    user-            Records      
                              data? M (p.   by audit       to be           for being   defined      Administration,  
                              41)           software? M    archived or     archived    archival        GAO, and      
                                            (p. 41)        purged? M (p.   or          criteria?     others? M (p.   
                                                           41)             purged? M   M (p. 41)          41)        
                                                                           (p. 41)                                   

Functional Requirements Technical Functions     Yes, No or N/A Explanation 
Archiving and Purging                                          
332. Does the benefit system prevent the                       
purging of transactions prior to the proper                    
period in accordance with regulations governing                
the retention of documents and transactions? M                 
(p. 41)                                                        

       Page 98 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                       337. Does                                 
                                                                       the benefit                               
                                                                       system                                    
                                                                       capture                                   
                                                                       claimant       338. Does the              
                                                   335.      336.      information,   benefit system   339.      
                             333. Does   334.      Does      Does      if other       capture the      Does the  
                             the         Does      the       the       than the       name and         benefit   
Information                  benefit     the       benefit   benefit   claim          relationship     system    
  Stores                     system      benefit   system    system    holder,        of a             capture   
Application Yes,             capture     system    capture   capture   including      representative   the       
Information No   Explanation the name    capture   the       the       the            payee,           specific  
  Stores    or               and         the SSN   birth     date of   following      including        benefit   
 Universal  N/A              address     of the    date of   the       information:   estate           for       
Data                      of the      claim     the       initial   a. name,       executors or     which     
 Elements                    claim       holder?   claim     claim?    address,       legal            the       
                             holder?70   M (p.     holder?   M (p.     SSN, and       guardians,       claim is  
                             M (p. 42)   42)       M (p.     42)       birth date     when             made? M   
                                                   42)                 and b.         applicable? M    (p. 42)   
                                                                       claimant's     (p. 42)                    
                                                                       relationship                              
                                                                       to claim                                  
                                                                       holder?71 M                               
                                                                       (p. 42)                                   

70The claim holder is the person on whose record the benefit is earned or
due. 71For example, a claimant may be a spouse, child, or dependent parent
of a claim holder.

       Page 99 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                                344. Do       
                                                                                benefit       
                                                                                systems       
                                        341. Does                               relating to   
                                        the benefit                             taxable       
                                        system                                  programs      
                                        capture                                 capture       
                                        bank                                    information   
                                        information                 343. Does   needed to     
                                        for direct    342. Does     the         determine     
                             340.       deposit,      the benefit   benefit     the           
Information                  Does the   including,    system        system      withholding   
  Stores                     benefit    if            capture the   capture     amount, such  
Application Yes,             system     applicable,   type of       the         as the        
Information No               capture    the           evidence or   status of   following:    
  Stores    or   Explanation the        American      proof         the claim   a.            
 Universal  N/A              claimant   Bankers       required      (e.g.,      withholding   
Data                      address?   Association   and           approved,   status, 72    
 Elements                    M (p.      routing       submitted,    pending,    b. tax        
                             42)        number,       when          or          number of     
                                        claimant      applicable?   denied)?    withholding   
                                        bank          M (p. 42)     M (p. 42)   allowances,   
                                        account                                 c. backup     
                                        number, and                             withholding,  
                                        account                                 and d.        
                                        type? M (p.                             additional    
                                        42)                                     voluntary     
                                                                                amount of     
                                                                                tax           
                                                                                withholding?  
                                                                                M (p. 42)     

72This does not necessarily mean marital status (e.g., married, single, or
exempt).

     Information Stores Application Information    Yes, No or N/A Explanation 
           Stores Universal Data Elements                         
345. If a benefit system is used in                            
administering "means tested programs," does it                 
capture the following information? a. Claimant                 
wages, salaries, and other income that are                     
considered in determining eligibility and/or                   
benefit amounts. b. Types and amounts of assets                
owned by the claimant, which are considered in                 
determining eligibility and/or benefit amounts.                
M (p. 43)                                                      
346. Does the benefit system capture the gender                
of a claimant?73 V (p. 43)                                     

73This facilitates verifying a claimant's identity.

       Page 101 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                            350. Does                                      353.     
                                                                            the benefit                                    Does     
                                                                            system        351. Does the                    the      
                                                                            capture       benefit                          benefit  
Information                                                  349. Does      historical    system          352. Does the    system   
Stores                        347. Does     348. Does the    the benefit    earnings      capture total   benefit system   capture  
Application                   the benefit   benefit system   system         data76 of     participant     capture          other    
Information  Yes,             system        capture the      capture the    the claim     and employer    current          names,   
Stores       No   Explanation capture the   claim holder     dates of       holder        contributions   balance of       such as  
Federally    or               effective     or claimant      creditable     required      to the          vested           a        
Administered N/A              date of       dependency       employment75   for           retirement      employee and     maiden   
Retirement                    retirement?   information?74   of the claim   determining   plan made on    employer         name,    
Benefit                       M (p. 43)     M (p. 43)        holder? M      eligibility   behalf of the   contributions?   the      
Systems                                                      (p. 43)        or the        participant?    V (p. 44)        claim    
                                                                            amount of     M (p. 43)                        holder   
                                                                            benefits? M                                    has      
                                                                            (p. 43)                                        used? V  
                                                                                                                           (p. 44)  

74For example, does the system capture whether the claim holder is the
child or parent of the claimant and vice versa? 75This also includes
military service when used in determining eligibility and the amount of
benefits. 76For example, does the system capture previous annual wages and
salary?

Information Stores Application Information                                 
Stores Federally Administered Retirement        Yes, No or N/A Explanation
Benefit Systems                                                
354. Does the benefit system capture the phone                 
number of the claimant? V (p. 44)                              
355. Does the benefit system capture any other                 
unique identifying number? V (p. 44)                           

       Page 103 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                                                                                                                  363.     
                                                                                                                                  Does     
                                                                                                                                  the      
                                                                                                   361. Does                      benefit  
                                                                                     360. Does     the benefit                    system   
                                                                           359.      the benefit   system         362. Does the   capture  
Information                                                                Does      system        capture the    benefit         the      
Stores                       356. Does     357. Does the    358. Does      the       capture       name, date     system          highest  
Application                  the benefit   benefit system   the benefit    benefit   spouse's      of birth,      capture the     pay      
Information Yes,             system        capture lump     system         system    name, date    SSN, and       percentage or   scale,   
Stores      No   Explanation capture the   sum 77           capture        capture   of birth,     dates of       dollar amount   (grade)  
Federal     or               date of       distributions    annuity        present   SSN, and      marriage and   of a            level,   
Employment  N/A              final         versus annuity   selection?78   marital   date of       divorce of     court-ordered   or       
Retirement                   separation?   distributions?   M (p. 44)      status?   marriage,     former         former spouse   amount   
Benefit                      M (p. 44)     M (p. 44)                       M (p.     when          spouses who    annuity? M      of       
Systems                                                                    44)       applicable?   have           (p. 44)         highest  
                                                                                     M (p. 44)     courtordered                   salary   
                                                                                                   annuities? M                   and      
                                                                                                   (p. 44)                        related  
                                                                                                                                  dates?   
                                                                                                                                  M (p.    
                                                                                                                                  44)      

77Lump sum refers to refund of contributions.

78For example, does the system capture whether the annuity selection is
for self-only, self and reduced survivor, or self and maximum survivor?

Information Stores Application Information                                 
Stores Federal Employment Retirement Benefit    Yes, No or N/A Explanation
Systems                                                        
364. Does the benefit system capture the                       
voluntary separation monetary incentive? M (p.                 
44)                                                            

     Information Stores Application Information    Yes, No or N/A Explanation 
             Stores Disability Benefits                           
365. Does the benefit system capture the type                  
of disability or disability code? M (p. 44)                    
366. Does the benefit system capture the date                  
of disability onset or injury? M (p. 44)                       
367. Does the benefit system capture the degree                
of impairment or diagnosis? M (p. 44)                          
368. Does the benefit system capture the name                  
of examining physician? M (p. 44)                              
369. Does the benefit system capture where the                 
claimant's injury occurred? M (p. 44)                          
370. Does the benefit system capture whether                   
the disability was caused by employment or was                 
related to military service? V (p. 45)                         
371. Does the benefit system capture the                       
student status of the claimant or dependent(s)                 
(e.g., full-time)? V (p. 45)                                   

       Page 106 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                                          373. Does                                                                       
                                          the benefit                                                                     
                                          system                                                                          
                                          capture the                                                                     
                                          dates of      374. Does                                 377.                    
                             372. Does    creditable    the benefit                               Does      378. Does     
                             the          employment    system        375. Does     376. Does     the       the benefit   
Information                  benefit      of the        capture       the benefit   the benefit   benefit   system        
  Stores    Yes,             system       claim         claimant      system        system        system    capture the   
Application No               capture      holder,       dependency    capture the   capture the   capture   claimant's    
Information or   Explanation claimant's   including     information   date          date          the       or claim      
  Stores    N/A              relation     military      when it       married,      divorced,     date of   holder's      
Death                     to claim     service,      affects the   when          when          claim     dependent(s)  
 Benefits                    holder? M    when used     benefit       applicable?   applicable?   holder    student       
                             (p. 45)      in            amount? M     M (p. 45)     M (p. 45)     death?    status?79 V   
                                          determining   (p. 45)                                   M (p.     (p. 45)       
                                          eligibility                                             45)                     
                                          and the                                                                         
                                          amount of                                                                       
                                          benefits? M                                                                     
                                          (p. 45)                                                                         

79For example, is the student full-time?

     Information Stores Application Information    Yes, No or N/A Explanation 
              Stores Survivor Benefits                            
379. Does the benefit system capture the                       
claimant's relation to the claim holder? M (p.                 
45)                                                            
380. Does the benefit system capture the dates                 
of creditable employment of the claim holder,80                
including military service when used in                        
determining eligibility and the amount of                      
benefits? M (p. 45)                                            
381. Does the benefit system capture claim                     
holder or claimant dependency information?81 M                 
(p. 45)                                                        
382. Does the benefit system capture the date                  
[the claim holder was] married, when                           
applicable?82 M (p. 45)                                        
383. Does the benefit system capture the date                  
[the claim holder was] divorced, when                          
applicable?83 M (p. 45)                                        
384. Does the benefit system capture the date                  
of claim holder death? M (p. 45)                               
385. Does the benefit system capture the                       
student status?84 M (p. 45)                                    

80For example, does the system capture military service when used in
determining eligibility and the amount of benefits?
81For example, does the system capture whether the claim holder has
dependent children or parents?
82That is, the claimant is a former spouse.
83That is, the claimant is a former spouse.
84For example, is the claimant a full-time student?

     Information Stores Application Information    Yes, No or N/A Explanation 
                Stores Other Benefits                             
386. Does the benefit system capture universal                 
data elements 85 only? M (p. 46)                               
387. Does the benefit system capture the                       
student status 86 of the claimant or                           
dependent(s)? V (p. 46)                                        

85These are covered in questions 333 through 346. 86For example, is the
student full-time?

       Page 109 GAO-04-22G -Benefit System Requirements Checklist (10/03)
                             388. Does     389. Does      390. Does      391. Does the   
                             the benefit   the benefit    the benefit    benefit system  
                             system        system         system            maintain     
                             maintain      maintain       maintain, as      payment      
                             all           general        appropriate,   history, such   
Information                  applicable    information,   award data,        as the      
  Stores    Yes,             mandatory     such as the    such as the    following: a.   
 Claimant   No               data          following:     following:         prior       
  Master    or   Explanation elements87    a. case        a. total       disbursements,  
  Record    N/A              specified     status, b.     award, b.            b.        
Information                  within the    benefit        monthly         collections,   
Store                     application   type, and c.   gross            including     
                             information   chronology     payment, and   principal and   
                             data          of key         c. net         interest, and   
                             stores? M     dates? M (p.   monthly        c. accruals? M  
                             (p. 46)       46)            payment? M        (p. 46)      
                                                          (p. 46)                        

87That is, does the system maintain universal data elements and
appropriate categorical information?

      Information Stores Claimant Master Record    Yes, No or N/A Explanation 
                  Information Store                               
    392. Does the benefit system maintain special                 
collection activity, such as the following: a.                 
     delinquent debt collection activity and b.                   
                  status? M (p. 46)                               
393. Does the benefit system maintain general                  
data, such as demographic data other than those                
specified in the application information                       
stores?88 V (p. 46)                                            

88That is, does the system maintain information that has been historically
used by the agency in preparing actuarial estimates for purposes such as
forecasting and complying with financial statement reporting requirements
and SFFAS 5 and 17?

Information Stores Financial Information Store  Yes, No or N/A Explanation 
      394. Does the benefit system maintain the                   
present interest rate per the Department of the                
                 Treasury? M (p. 46)                              
395. Does the benefit system maintain the daily                
exchange rate for relevant89 currencies? V (p.                 
47)                                                            

89That is, the currencies are specified by the agency.

                                    (BLANK)

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*** End of document. ***