Acquisition/Financial Systems Interface Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act

Acquisition/Financial Systems Interface Requirements: Checklist
for Reviewing Systems under the Federal Financial Management
Improvement Act (01-JUN-04, GAO-04-650G).

The Federal Financial Management Improvement Act of 1996 (FFMIA)
requires that agencies implement and maintain financial
management systems that substantially comply with federal
financial management system requirements. These requirements are
described in detail in the Office of Management and Budget's
(OMB) guidance and in the Federal Financial Management System
Requirements series issued by the Joint Financial Management
Improvement Program (JFMIP). JFMIP intends for its requirements
series to promote understanding of key financial management
systems concepts and requirements, to provide a framework for
establishing integrated financial management systems that support
program and financial managers, and to describe specific
requirements of financial management systems.
-------------------------Indexing Terms-------------------------
REPORTNUM: GAO-04-650G
ACCNO: A10591
TITLE: Acquisition/Financial Systems Interface Requirements:
Checklist for Reviewing Systems under the Federal Financial
Management Improvement Act
DATE: 06/01/2004
SUBJECT: Accounting standards
Financial management
Financial management systems
Reporting requirements
Federal procurement
Procurement planning
Procurement policy

******************************************************************
** This file contains an ASCII representation of the text of a **
** GAO Product. **
** **
** No attempt has been made to display graphic images, although **
** figure captions are reproduced. Tables are included, but **
** may not resemble those in the printed version. **
** **
** Please see the PDF (Portable Document Format) file, when **
** available, for a complete electronic file of the printed **
** document's contents. **
** **
******************************************************************
GAO-04-650G

United States General Accounting Office

GAO

June 2004

ACQUISITION/ FINANCIAL SYSTEMS INTERFACE REQUIREMENTS

Checklist for Reviewing Systems under the Federal Financial Management
Improvement Act

GAO-04-650G

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

_______________________________________________________________________

June 2004

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

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

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

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

Page 1 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

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

This checklist is available on the Internet at http://www.gao.gov under
"Other Publications" and the subheading "Accounting and Financial
Management." Copies of the JFMIP requirements document can be downloaded
from the Internet at http://www.jfmip.gov under "JFMIP Documents" and the
subheading "System Requirements."

Jeffrey C. Steinhoff
Managing Director
Financial Management and Assurance

Page 2 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

________________________________________________________________________

CONTENTS

________________________________________________________________________

Overview Authoritative Guidance How to Use This Checklist

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

Related Products

Abbreviations

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

Page Number

4 6 7 10 12 15 28 40 77 80 82 90 91

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

Page 3 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

________________________________________________________________________

OVERVIEW
________________________________________________________________________

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

Management Improvement Program (JFMIP).

In support of FFMIA, JFMIP has published separate requirements documents
for 13 different systems (including one for the interface between the
acquisition system and the financial system) that might be found at
federal agencies. It also has published a financial management systems
framework document4 that sets forth the vision, desired capabilities,
performance outcomes, environment and other attributes that all federal
financial management systems must be designed to support.

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

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

4 Joint Financial Management Improvement Program, Framework for Federal
Financial Management Systems, JFMIP-SR-01-04 (Washington, D.C.: April
2004).

Page 4 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

Figure 1: Agency Financial Management Systems Architecture

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

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

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

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

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

Page 5 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

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

Authoritative Guidance

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

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

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

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

Page 6 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

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

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

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

How to Use This Checklist

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

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

Page 7 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

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

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

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

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

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

Page 8 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

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

Page 9 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

______________________________________________________________________________

ACQUISITION/FINANCIAL SYSTEMS INTERFACE REQUIREMENTS
________________________________________________________________________

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

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

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

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

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

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

Page 10 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

contains separate sections that delineate general systems requirements and
records retention requirements that apply to all financial and mixed
systems (including acquisition management systems).

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

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

Page 11 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

Page 12 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
1. Does the agency's single integrated
financial management system provide the
capability for both acquisition users
and finance users to access the
following information: M (pp. 22-23) a.
Fiscal year? b. Appropriation or
Funds Treasury fund symbol? c. Organization
Certification Explanation code? d. Cost center? e. Object
classification? f. Estimated amount? g.
Project code? h. Program code? i.
Purchase request (PR) number? j.
Transaction date? k. Action code
Yes, (original/new/ modification)? l.
No, or Subject-to-fundsavailability indicator?
N/A m. Asset identifier code?

Page 13 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
2. Does the agency's
single integrated
financial management
system provide the
n. capability for both
Contractor acquisition users and
code or finance users to access
contractor the following
Funds name? o. information: V (p. 23) a.
Certification Explanation Trading Intra-governmental
partner? p. business partner code7?
Trading b. Interagency agreement
partner number? c. Performance
code? measure code? d.
Description? e. Estimated
amounts increased and/or
Yes, decreased? f. Revenue
No, or source code? g. Agency
N/A location code (ALC)?

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

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

Page 14 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

Page 15 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
1. Does the agency's single
integrated financial management
system provide the capability for
both acquisition users and finance
users to access: M (pp. 26-27) a.
Fiscal year? b. Appropriation or
Treasury fund symbol? c. Organization
code? d. Cost center? e. Object
classification? f. Project code? g.
Obligation Explanation Program code? h. Obligation amount?
i. PR number? j. Funded through date
(for those contracts that are
incrementally funded)? k. Contract
number (including modification
number, if any)? l. All associated
delivery order numbers (including
modification number, if any)? m. All
Yes, No, or associated task order numbers
N/A (including

Page 16 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
modification number, if any)? n.
Purchase order number (including
modification number, if any)? o.
Blanket purchase agreement (BPA)
number (including modification
number, if any)? p. All associated
BPA call numbers (including
modification number, if any)? q.
Obligation Explanation Contractor name? r. Contractor
taxpayer identification number (TIN)?
s. Data Universal Numbering System
(DUNS) identification? t. Interagency
agreement number? u. Trading partner?
v. Award (transaction) date? w.
Effective date? x. Action code? y.
Yes, No, or Product or service description? z.
N/A Amounts increased, if any?

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

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

Page 17 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

Page 18 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
5. If the 6. Does the
agency's agency's
single single
integrated integrated
financial financial 7. Does the
management management agency's
system system single 8. Does the
provides provide the integrated agency's single
the capability financial integrated
capability for both management financial
to create acquisition system management
additional users and provide to system provide
subaccounts finance both the capability
Obligation Explanation to the users to acquisition to both
general access the users and acquisition
ledger for full finance users and
purposes of estimated users finance users
agency cost, transaction to access a
specific including details to hard copy or an
tracking both direct support electronic copy
and and account (where
control, do indirect balances? M cost-effective)
the costs, of (p. 27) of the entire
Yes, subaccounts the executed
No, summarize interagency (signed)
or to the SGL? agreement? contract?9 M
N/A M (p. 27) M (p. 27) (p. 28)

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

Page 19 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
9. Does the agency's single
integrated financial management
system provide the capability for
both acquisition users and finance
users to access the following data
elements in the executed (signed)
contract, including those captured at
Obligation Explanation obligation: M (p. 28) a. Obligating
document number (if different from
contract number)? b. Contractor name?
c. Contractor address? d. Contract
administration office? e. Payment
office? f. Unit of measure? g. Unit
price? h. Extended price? i.
Yes, No, or Quantity? j. Variance amount or
N/A percentage allowed? k. Total amount?

Page 20 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
l. Payment terms and
conditions (e.g., discount
terms, applicable payment
clauses, withhold
indicator, withhold
percentage, etc.)? m.
Delivery schedule or
performance schedule? n. 10. Does the
Estimated completion date? agency's
o. Payment type (e.g., single
prompt pay, fast pay, integrated
progress pay, or partial financial
Obligation Explanation pay)? p. Names of management
governmentdesignated system
receiving officials? q. identify the
Names of method of
governmentdesignated acquisition
invoiceapproving officials?
r. Names of
governmentdesignated
acceptance officials? s.
Shipping costs? t. Shipping
Yes, terms (e.g.,
No, or freight-on-board (FOB)
N/A destination)?

Page 21 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
11. Does the
agency's
single
integrated 12. Does the
financial agency's
management single
system provide integrated
the capability financial
for both management
acquisition system
users and provide the
finance users capability
to access the for both
following acquisition
(e.g., information users and
Yes, purchase or where finance
No, lease) for applicable: V users to
Obligation or Explanation the original (p. 29) a. access an
N/A obligation? Performance indicator
M (p. 28) measure code? (e.g., Y/N)
b. Revenue as to
source code? whether
c. Additional payments to
funding the
indicator, contractor
including are exempt
increases and from
decreases? d. electronic
Line item funds
number? e. transfer
Contract line (EFT)? V (p.
item data? f. 29)
Agency
location code
(ALC)?

Page 22 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
13. Does the agency's single
integrated financial management
system provide the capability for
both acquisition users and finance
users to access for an EFT payment: V
(p. 29) a. Contract number (including
modification number, if any)? b. All
associated delivery order numbers
(including modification number, if
Obligation Explanation any)? c. All associated task order
numbers (including modification
number, if any)? d. Purchase order
(PO) number (including modification
number, if any)? e. Blanket purchase
agreement (BPA) number (including
modification number, if any)? f. All
associated BPA call numbers
Yes, No, or (including modification number, if
N/A any)? g. Name? h. Remittance address?

Page 23 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
i. Signature of the contractor
official authorized to provide EFT
information? j. Title of the
contractor official authorized to
provide EFT information? k. Telephone
number of the contractor official
authorized to provide EFT
information? l. Name of the
contractor's financial agent? m.
Obligation Explanation Address of the contractor's financial
agent? n. Nine-digit routing and
transit number (RTN) of the
contractor's financial agent? o.
Contractor's account number? p. Type
of account (checking, savings, or
lockbox) for the contractor's
account? q. The Fedwire Transfer
Yes, No, or System telegraphic abbreviation of
N/A the

Page 24 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
contractor's financial agent? r. Name
of the financial institution
receiving the wire transfer payment,
if the contractor's financial agent
is not connected directly to the
Fedwire Transfer System online? s.
Address of the financial institution
receiving the wire transfer payment,
if the contractor's financial agent
is not connected directly to the
Obligation Explanation Fedwire Transfer System online? t.
Telegraphic abbreviation of the
financial institution receiving the
wire transfer payment, if the
contractor's financial agent is not
connected directly to the Fedwire
Transfer System online? u. Nine-digit
RTN of the financial institution
receiving the wire transfer payment,
if the contractor's financial agent
Yes, No, or is not connected directly to the
N/A Fedwire Transfer System online?

Page 25 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
15. Does the
agency's single
integrated financial
management system
provide the
capability for both
acquisition users
14. Does the and finance users to
agency's single access the following
integrated lease information: V
financial (pp. 2930) a.
management system Amount? b. Agency
provide the option to purchase
capability for both at end of lease? c.
Obligation Explanation acquisition users Purchase price if
and finance users agency has option to
to cross-reference purchase? d. Life
contract numbers expectancy of leased
and related property when new?
interagency e. Remaining life
agreements? V (p. expectancy of leased
29) property when
leased? f. Current
retail or fair value
of leased property?
g. Agency option to
Yes, property ownership
No, or transfer at end of
N/A lease?

Page 26 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
16. Does the
agency's
single
integrated 17. Does the
financial agency's single
management integrated
system financial
h. Access provide the management system
to the capability provide the
lease to enable: V capability to
agreement, (p. 30) a. record: V (p. 30)
including Electronic a. Appropriate
terms and contracting? periodic
Obligation Explanation conditions b. obligations
(e.g., Electronic against
discount obligation appropriated
terms and of funds? c. funding and
lease Electronic contracts? b.
period)? approvals Appropriate
and contractspecified
signatures? cost escalations
d. to existing
Electronic contract line
Yes, notification numbers?
No, alerts for
or pending
N/A actions?

Page 27 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
18. Does the agency's single integrated
financial management system provide the
capability for both acquisition users
and finance users to access the
following information associated with
contract changes: V (p. 30) a. Change in
Obligation Explanation product or service descriptions? b.
Change in unit of measure? c. Change in
quantity? d. Change in unit price? e.
Change in total amount? f. Change in
extended price? g. Change to payment
terms and conditions? h. Change to
Yes, No, delivery/performance schedule? i.
or N/A Revised estimated completion date?

Page 28 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
1. To support the de-obligation
process, does the agency's single
integrated financial management
system provide the capability for
both acquisition users and finance
users to access the following
information previously supplied
for the original obligation: M
(pp. 26-27, 32) a. Fiscal year? b.
De-Obligation Explanation Appropriation or Treasury fund
symbol? c. Organization code? d.
Cost center? e. Object
classification? f. Project code?
g. Program code? h. Obligation
amount? i. PR number? j. Funded
through date (for those contracts
that are incrementally funded)? k.
Yes, No, or Contract number (including
N/A modification number, if any)?

Page 29 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
l. All associated delivery order
numbers (including modification
number, if any)? m. All associated
task order numbers (including
modification number, if any)? n.
Purchase order number (including
modification number, if any)? o.
Blanket purchase agreement (BPA)
De-Obligation Explanation number (including modification
number, if any)? p. All associated
BPA call numbers (including
modification number, if any)? q.
Contractor name? r. Contractor
TIN? s. DUNS identification? t.
Interagency agreement number? u.
Trading partner? v. Award
Yes, No, Or (transaction) date? w. Effective
N/A date? x. Action code?

Page 30 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
2. To support
the
de-obligation 3. To support
process, does the
the agency's de-obligation
single process, does
integrated the agency's
financial single
management integrated
system financial
provide the management
capability system
y. Product or service for both provide to
description? z. Amounts acquisition both
increased, if any? aa. users and acquisition
De-Obligation Explanation Amounts decreased, if any? finance users users and
bb. to access finance users
Subject-to-fundsavailability information information,
indicator? cc. Asset previously previously
identifier code? supplied for supplied for
the original the original
obligation, obligation,
on the full on
estimated transaction
cost, details to
including support
both direct account
and indirect balances? M
Yes, costs, of the (pp. 27, 32)
No, interagency
Or agreement? M
N/A (pp. 27, 32)

Page 31 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
5. To support the
de-obligation
process, does the
agency's single
integrated
4. To support the financial
de-obligation management system
process, does the provide the
agency's single capability for
integrated both acquisition
financial users and finance
management system users to access
provide the the following data
capability to both elements in the
acquisition users executed (signed)
and finance users contract
to access a hard previously
De-Obligation Explanation copy or an supplied for the
electronic copy original
(where obligation,
cost-effective) of including those
the entire captured at
executed (signed) obligation: M (pp.
contract10 28, 32) a.
previously Obligating
supplied for the document number
original (if different from
obligation? M (pp. contract number)?
28, 32) b. Contractor
name? c.
Contractor
address? d.
Yes, Contract
No, or administration
N/A office?

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

Page 32 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
e. Payment office? f. Unit of
measure? g. Unit price? h. Extended
price? i. Quantity? j. Variance
amount or percentage allowed? k.
Total amount? l. Payment terms and
conditions (e.g., discount terms,
applicable payment clauses, withhold
indicator, withhold percentage,
De-Obligation Explanation etc.)? m. Delivery schedule or
performance schedule? n. Estimated
completion date? o. Payment type
(e.g., prompt pay, fast pay, progress
pay, or partial pay)? p. Names of
governmentdesignated receiving
officials? q. Names of
Yes, No, governmentdesignated invoiceapproving
or N/A officials?

Page 33 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
7. To support
the
de-obligation
process, does
the agency's
single
integrated
6. To support financial
the management
de-obligation system
process, does provide the
the single capability
integrated for both
financial acquisition
r. Names of management users and
governmentdesignated system finance users
acceptance provide the to access,
officials? s. capability to where
De-Obligation Explanation Shipping costs? t. identify the applicable,
Shipping terms method of the following
(e.g., FOB acquisition information
destination)? (e.g., previously
purchase or supplied for
lease) the original
previously obligation: V
supplied for (pp. 29, 32)
the original a.
obligation? M Performance
(pp. 28, 32) measure code?
b. Revenue
source code?
c. Additional
funding
Yes, indicator,
No, including
or increases and
N/A decreases?

Page 34 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
9. Does the
agency's
8. To support single
the integrated
de-obligation financial
process, does management
the agency's system
single provide the
integrated capability
financial for both
management acquisition
system users and
provide the finance users
d. Line capability to access for
item for both an EFT
number? acquisition payment: V
De-Obligation Explanation e. users and (pp. 29, 32)
Contract finance users a. Contract
line item to access an number
data? f. indicator (including
ALC? (e.g., Y/N) modification
as to whether number, if
payments to any)? b. All
the associated
contractor delivery
are exempt order numbers
from (including
electronic modification
funds number, if
transfer any)? c. All
Yes, (EFT)? V (pp. associated
No, 29, 32) task order
or numbers
N/A (including

Page 35 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
modification number, if any)? d.
Purchase order (PO) number
(including modification number, if
any)? e. Blanket purchase
agreement (BPA) number (including
modification number, if any)? f.
All associated BPA call numbers
(including modification number, if
any)? g. Name? h. Remittance
De-Obligation Explanation address? i. Signature of the
contractor official authorized to
provide EFT information? j. Title
of the contractor official
authorized to provide EFT
information? k. Telephone number
of the contractor official
authorized to provide EFT
Yes, No, or information? l. Name of the
N/A contractor's financial agent?

Page 36 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
m. Address of the contractor's
financial agent? n. Nine-digit
routing and transit number (RTN)
of the contractor's financial
agent? o. Contractor's account
number? p. Type of account
(checking, savings, or lockbox)
for the contractor's account? q.
The Fedwire Transfer System
telegraphic abbreviation of the
contractor's financial agent? r.
De-Obligation Explanation Name of the financial institution
receiving the wire transfer
payment, if the contractor's
financial agent is not connected
directly to the Fedwire Transfer
System online? s. Address of the
financial institution receiving
the wire transfer payment, if the
contractor's financial agent is
not connected directly to the
Yes, No, or Fedwire Transfer System online? t.
N/A Telegraphic abbreviation

Page 37 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
of the
financial
institution
receiving
the wire
transfer
payment, if
the
contractor's 10. Does the
financial agency's single 11. Does the
agent is not integrated agency's
connected financial single
directly to management integrated
the Fedwire system provide financial
Transfer the capability management
System for both system
online? u. acquisition provide the
De-Obligation Explanation Nine-digit users and capability
RTN of the finance users for both
financial to acquisition
institution cross-reference users and
receiving contract finance
the wire numbers and users to
transfer related access the
payment, if interagency following
the agreements? V lease
contractor's (pp. 29, 32) information:
financial V (pp. 2930,
agent is not 32) a.
connected Amount? b.
directly to Agency
Yes, the Fedwire option to
No, Transfer purchase at
or System end of
N/A online? lease?

Page 38 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
c.
Purchase
price, if
agency has
option to
purchase
at end of
lease? d.
Life
expectancy
of leased 13. To
property support the
when new? de-obligation
e. process, does
Remaining the agency's
life of single
leased integrated
property 12. Does the financial
when agency's management
leased? f. acquisition system
Current system provide the
De-Obligation Explanation retail or enable capability
fair value electronic for both
of leased deobligation acquisition
property? of funds? V users and
g. Agency (pp. 30, 32) finance users
option to to access the
property following
ownership information
transfer associated
at end of with contract
lease? h. changes: V
Access to (pp. 30, 32)
the lease
agreement,
including
terms and
conditions
(e.g.,
Yes, discount
No, terms and
or lease
N/A period)?

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

Page 39 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

Page 40 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
3. Does the
agency's
1. Does the 2. Does the single
agency's single agency's integrated
integrated single financial
financial integrated management
management system financial system
provide the management provide the
capability, system capability
related to the provide the for both
contractor, for capability, acquisition
both acquisition related to users and
users and finance the finance
Payment Explanation users to access: contractor, users to
M (p. 35) a. The to provide access the
contractor's an indicator following
ninedigit numeric (e.g., Y/N) information
taxpayer as to related to
identification whether the
number (TIN)? b. payments to contractor
The contractor's the for an EFT
Data Universal contactor payment: M
Numbering System are exempt (p. 35) a.
Yes, (DUNS) from EFT? M Contract
No, identification? (p. 35) number
or (including
N/A modification

Page 41 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
number, if any)? b. All associated
delivery order numbers (including
modification number, if any)? c. All
associated task order numbers (including
modification number, if any)? d.
Purchase order (PO) number (including
modification number, if any)? e. BPA
number (including modification number,
Payment Explanation if any)? f. All associated BPA call
numbers (including modification number,
if any)? g. Name? h. Remittance address?
i. Signature of the contractor official
authorized to provide EFT information?
j. Title of the contractor official
authorized to provide EFT information?
Yes, No, or k. Telephone number of the contractor
N/A official

Page 42 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
authorized to provide EFT information?
l. Name of the contractor's financial
agent? m. Address of the contractor's
financial agent? n. Nine-digit routing
and transit number (RTN) of the
contractor's financial agent? o.
Contractor's account number? p. Type of
account (e.g., checking, savings, or
lockbox) for contractor's account? q.
Payment Explanation The Fedwire Transfer System telegraphic
abbreviation of the contractor's
financial agent? r. Name of the
financial institution receiving the wire
transfer payment, if the contractor's
financial agent is not connected
directly to the Fedwire Transfer System
online? s. Address of the financial
Yes, No, or institution receiving the wire transfer
N/A payment, if the contractor's financial

Page 43 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
agent is not
connected directly to
the Fedwire Transfer 4. Does the
System online? t. agency's single
Telegraphic integrated
abbreviation of the financial
financial institution management system
receiving the wire provide the
transfer payment, if capability, related
the contractor's to the contract,
financial agent is for both
not connected acquisition users
Payment Explanation directly to the and finance users
Fedwire Transfer to access the
System online? u. following contract
Nine-digit RTN of the information that is
financial institution captured at
receiving the wire obligation: M (pp.
transfer payment, if 35-36) a. Contract
the contractor's number (including
financial agent is modification
not connected number, if any)?
directly to the
Yes, No, Fedwire Transfer
or N/A System online?

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

Page 44 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
b. All associated delivery order numbers
(including modification number, if any)?
c. All associated task order numbers
(including modification number, if any)?
d. PO number (including modification
number, if any)? e. BPA number
(including modification number, if any)?
Payment Explanation f. All associated BPA call numbers
(including modification number, if any)?
g. Award date? h. Obligating document
number, if different from contract
number? i. Contractor name? j.
Contractor's address? k. Any previous
company name(s) used for the particular
Yes, No, or contract? l. Contract administration
N/A office?

Page 45 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
m. Payment office? n. Product or service
description? o. Unit of measure? p. Unit
price? q. Extended price? r. Quantity?
s. Payment terms and conditions 11? t.
Payment type 12? u. Accounting
information? v. Names of
Payment Explanation governmentdesignated receiving
officials? w. Names of
governmentdesignated certifying
officials? x. Names of
governmentdesignated acceptance
Yes, No, or officials? y. Variance amount or
N/A percentage allowed? z. Total amount?

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

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

Page 46 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

Page 47 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
8. Does the
agency's
single
integrated 9. Does the
financial agency's 10. Does the
management single agency's
system provide integrated single
the financial integrated
capability, management financial
related to the system management
contract, for provide the system provide
both capability, the
acquisition related to capability,
users and the related to the
finance users contract, contract, for
Payment Explanation to access the for both both
following acquisition acquisition
required users and users and
information finance finance users
associated users to to access the
with the access the asset
payment for costs identifier(s)
PP&E acquired associated associated
under lease: M with the with the
(p. 36) a. cleanup of cleanup of
Lease PP&E? M (p. PP&E? M (p.
agreement? b. 36) 36)
Lease terms?
Yes, c. Amount of
No, or the lease? d.
N/A Discount rate?

Page 48 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
12. Does the agency's
single integrated
financial management
system provide the
capability, related
to the contract, for
11. Does the agency's both acquisition
single integrated users and finance
financial management users to access the
system provide the following information
capability, related associated with
to the contract, for acquisitions related
both acquisition to software
Payment Explanation users and finance development: M (p.
users to access the 37) a. Total
following items acquisition costs by
associated with the line item description
payment? M (p. 36) a. of phase (e.g.,
Asset identifier completion of
and/or conceptual
project/program code? formulation, design,
b. Asset category14? and testing)? b.
Transaction purpose
(e.g., acquisition,
data conversion, or
Yes, repair)? c. Asset
No, or identifier or
N/A associated

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

Page 49 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
13. Does the 14. Does the
agency's agency's
single single
integrated integrated
financial financial
management management 15. Does the
system system agency's single
provide the provide the integrated
capability, capability, financial
project/program? related to related to management system
d. Elements of the contract, the provide the
products and for both contract, capability,
Payment Explanation services acquisition for both related to the
acquired (e.g., users and acquisition contract, for both
training, finance users users and acquisition users
licenses, and to access finance and finance users
manuals)? assignment of users to to access the
claim access the advance/prepayment
information contract terms associated
to ensure terms with a contract
payment is regarding
made in delivery or
Yes, accordance constructive
No, with the delivery? M
or assignment?15 (p. 37)
N/A M (p. 37)

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

Page 50 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
17. Does the
agency's single
integrated
financial
management
system provide
16. Does the the capability,
agency's related to the
single payment request,
integrated for both
financial acquisition
management users and
system finance users,
provide the to access the
capability, following proper
related to invoice16
financing the payment information: M
Payment Explanation agreement? request, for (pp. 37-38) a.
M (p. 37) both Name of
acquisition contractor? b.
users and Address of
finance users contractor? c.
to access the Contract number
bill, (including
invoice, or modification
written number, if any)?
request for d. All
payment? M associated
(p. 37) delivery order
numbers
(including
modification
number, if any)?
Yes, e. All
No, or associated task
N/A order

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

Page 51 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
numbers (including modification number,
if any)? f. Purchase order (PO) number
(including modification number, if any)?
g. BPA number (including modification
number, if any)? h. All associated BPA
call numbers (including modification
number, if any)? i. Description of
Payment Explanation products or services for each item? j.
Quantity for each item? k. Unit of
measure for each item? l. Unit price for
each item? m. Extended price for each
item? n. Total invoice amount? o.
Shipping terms? p. Payment terms? q.
Yes, No, or Name of contractor official to whom
N/A payment is to be sent?

Page 52 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
r. Address of contractor
official to whom payment
is to be sent? s. Name of
person to notify if
invoice is defective? t.
Title of person to notify
if invoice is defective?
u. Phone number of person
to notify if invoice is
defective? v. Mailing
Payment Explanation address of person to
notify if invoice is
defective? w. Invoice
date? x. Invoice receipt
date? y. Proper invoice 18. Does the
date? z. Proper invoice agency's single
receipt date? aa. integrated
Transportation costs? bb. financial
Prompt payment terms? cc. management
Vendor invoice number? system provide
Yes, No, dd. Proper invoice the capability,
or N/A acceptance date? related to the

Page 53 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
20. Does the
agency's
single
integrated
19. Does the financial
agency's single management
integrated system
financial provide the
management system capability,
provide the related to
payment capability, receipt, for
request, to related to the both
provide an payment request, acquisition
indicator, for both users and
for both acquisition users finance
acquisition and finance users, to
Payment Explanation users and users, to access access the
finance the estimated following
users, to cost of work information
mark whether completed by a from the
an invoice contractor for receiving
has been facilities or report: M
paid?17 M equipment (pp. 3839).
(p. 38) constructed or a. Contract
manufactured by number
contractors in (including
accordance with modification
contract number, if
specifications? M any)? b. All
(p. 38) associated
Yes, delivery
No, order
or numbers
N/A (including

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

Page 54 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
modification number, if any)? c. All
associated task order numbers (including
modification number, if any)? d. PO
number (including modification number,
if any)? e. BPA number (including
modification number, if any)? f. All
associated BPA call numbers (including
Payment Explanation modification number, if any)? g.
Description of products delivered or
services performed? h. Quantity of items
delivered? i. Unit of measure? j. Date
products delivered, or dates from/to
services performed? k. Date products
received? l. Signature of receiving
Yes, No, or official? m. Printed name of receiving
N/A official?

Page 55 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
21. Does the agency's single
integrated financial
management system provide
the capability, related to
acceptance, for both
acquisition users and
finance users, to access the
following information: M (p.
n. Phone 39) a. Contract number
number of (including modification
receiving number, if any)? b. All
Payment Explanation official? o. associated delivery order
Mailing numbers (including
address of modification number, if
receiving any)? c. All associated task
official? order numbers (including
modification number, if
any)? d. PO number
(including modification
number, if any)? e. BPA
number (including
modification number, if
Yes, No, any)? f. All associated BPA
or N/A call

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

Page 56 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
numbers (including modification number,
if any)? g. Product or service
description? h. Unit of measure? i.
Delivery/performance schedule? j.
Quantities accepted? k. Quantity
rejected? l. Date rejected (returned)?
m. Date products delivered, or dates
Payment Explanation from/to services performed? n. Receipt
date? o. Acceptance of products and
services date? p. Progress payment
approval date? q. Signature (or
electronic alternative) of acceptance
official? r. Name of acceptance
Yes, No, or official? s. Title of acceptance
N/A official? t. Phone number of

Page 57 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
22. Does the
agency's
single
integrated
financial
management
system
provide the
capability,
related to
acceptance,
for both
acquisition
users and
finance
users, to
acceptance access the
official? u. following
Mailing information
address of associated
Payment Explanation acceptance with final
official? v. acceptance at 23. Does the
Interest closeout agency's single
calculation relative to integrated
date 18? final financial
payment: M management
(p. 39) a. system provide
Date of the capability,
acceptance? related to
b. Evidence acceptance, to
of provide to both
performance acquisition
(e.g. users and
receiving finance users,
report notification of
approved by the following: M
designated (pp. 39-40) a.
Yes, official)? c. Receipt and
No, Receipt of acceptance of
or products and product/services
N/A services? has

Page 58 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
24. Does the
agency's
single
occurred? integrated 25. Does the agency's
b. Title financial single integrated
has management financial management
passed? system provide system provide the
c. Terms the capability, related to
of the capability, acceptance, to provide
contract related to to both acquisition
have been acceptance, users and finance
Payment Explanation met? d. for both users, an
Progress acquisition evidence-ofperformance
under the users and indicator if payment
contract finance users, was made prior to
has been to access: M performance in
made for (p. 40) a. The accordance with the
a acquisition fast or advance
contract cost of each payment clause? M (p.
financing item? b. The 40)
Yes, payment? proper
No, accounting
or classification
N/A of each item?

Page 59 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
27. Does the agency's
single integrated
financial management
system provide the
26. Does the capability, related to
agency's single the payment, for both
integrated acquisition users and
financial finance users, to
management system access the following:
provide the M (p. 40) a. Contract
capability, number (including
related to modification number,
acceptance, for if any)? b. All
Payment Explanation both acquisition associated delivery
users and finance order numbers
users, to access (including
information on the modification number,
history of if any)? c. All
contractor associated task order
deficiencies to numbers (including
determine if fast modification number,
pay abuse exists? if any)? d. PO number
M (p. 40) (including
modification number,
if any)? e. BPA number
(including
Yes, No, modification number,
or N/A if

Page 60 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
28. Does the agency's
single integrated
financial management
any)? f. All system provide the
associated BPA call capability, related
numbers (including to the payment, for
modification both acquisition
number, if any)? g. users and finance
Contractor invoice users, to access: M
number? h. Total (p. 40) a. The name
Payment Explanation invoice amount? i. of the financial
Name of contractor approving officer for
official to whom a voucher? b. The
payment is to be signature of the
sent? j. Address of financial approving
contractor official officer for a
to whom payment is voucher? c. The phone
to be sent? number of the
financial approving
officer for a
Yes, No, voucher? d. The name
or N/A of the

Page 61 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
31. Does
the
agency's
single
29. Does the 30. Does integrated
agency's the financial
certifying single agency's management
officer integrated single system
for a financial integrated provide the
voucher? management financial capability,
e. The system management related to
signature provide the system the
of the capability, provide the payment, to
certifying related to capability, provide,
officer the payment, related to for both
Payment Explanation for a for both the acquisition
voucher? acquisition payment, to users and
f. The users and provide, finance
phone finance for both users, the
number of users, to acquisition ability to
the access the users and recognize,
certifying appropriation finance for an
officer or fund users, a invoice,
for a symbol for partial that
voucher? each voucher? payment supplies or
M (p. 40) indicator? services
M (p. 40) have been
Yes, received
No, and
or accepted? M
N/A (p. 40)

Page 62 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
33. Does the
agency's
single
integrated
financial
management
system
provide the
capability,
32. Does related to
the the payment,
agency's for both
single acquisition
integrated users and
financial finance 34. Does the
management users, to agency's single
system access the integrated
provide following financial
the information management system
Payment Explanation ability to associated provide the
make with the capability to flag
payment payment of an payments for
without an asset: M (pp. accelerated/special
invoice, 40-41) a. processing? M (p.
based on Asset 41)
the identifier
contract code(s)? b.
schedule Total asset
of or
payment? M improvement
(p. 40) costs?19 c.
Category of
PP&E (e.g.,
heritage
assets,
multi-use
Yes, assets,
No, general PP&E,
or stewardship)?
N/A d. Quantity?

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

Page 63 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
36. Does the 37. Does the
agency's agency's
single single
integrated integrated
financial financial
management management
system provide system
35. Does the the provide: M
agency's capability, (p. 41) a.
single related to the The total
integrated payment, to amount paid
financial match the for each
management following in contract? b.
Payment Explanation system accordance The total
identify with the amount paid
project(s) contract: M for each
associated (p. 41) a. delivery
with a Receipts to order? c. The
payment? M funding total amount
(p. 41) source(s)? b. paid for each
Acceptance to task order?
funding d. The total
source(s)? c. amount paid
Payment to for each BPA
Yes, funding call? e. The
No, or source(s)? amount of
N/A funds

Page 64 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
remaining
for each 38. Does the
contract? agency's single 39. Does
f. The integrated the
amount of financial agency's
funds management system single
remaining provide the integrated
for each capability, financial
delivery related to the management
order? g. payment, for both system
The acquisition users provide the
Payment Explanation amount of and finance users capability 40. Does
funds to verify the to permit the
remaining contracting progress agency's
for each officer's payments in single
task approval, the amount integrated
order? h. including amount approved by financial
The and accounting the management
amount of information for a contracting system
Yes, funds performance-based officer? M provide
No, remaining payment? M (p. (p. 41) the
or for each 41) capability
N/A BPA call? to permit

Page 65 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
41. Does 43. Does
the the
agency's agency's
single single
integrated integrated
financial 42. Does the financial
management agency's management
system single system
provide the integrated provide the
capability, financial capability,
related to management related to
the system the
payment payment, to provide the payment, to
without provide, capability provide,
Payment Explanation evidence of for both to permit for both
performance?20 acquisition payment to acquisition
M (p. 41) users and commercial users and
finance purchase finance
users, an card issuers users, an 44. If the
indicator prior to indicator associated
(e.g., Y/N) evidence of (e.g., Y/N) contract
as to receipt or as to does have
whether the performance? whether the a fast
payment is M (p. 41) associated payment
for a contract clause,
commercial has a fast does the
Yes, purchase payment agency's
No, card clause? M single
or issuer? M (p. 41) integrated
N/A (p. 41) financial

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

Page 66 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
45. Does the agency's
single integrated
financial management
system provide the
capability, related to the
payment, for both
acquisition users and
finance users to access
management the following information
system use the for intragovernmental
contractor's payment and collection
Payment Explanation invoice to (IPAC)21 transactions: M
trigger payment? (pp. 41-42) a. Agency
M (p. 41) location code (ALC)
contact? b. Contact
telephone number? c.
Contact email address? d.
Originating ALC? e.
Customer ALC? f. Amount?
g. Obligating document
Yes, number? h. Purchase order
No, or number? i. Invoice number?
N/A j. Pay flag?

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

Page 67 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
46. Does the agency's
single integrated
financial management
system provide the
capability, related
to the payment, for
both acquisition
k. Quantity? l. users and finance
Unit price? m. Unit users to access the
of issue? n. Sender following IPAC
Treasury account adjustment
Payment Explanation symbol (e.g., transaction
appropriation)? o. information: M (p.
Receiver department 42) a. ALC contact?
code? b. Contact telephone
number? c. Contact
e-mail address? d.
Originating ALC? e.
Customer ALC? f.
Amount? g. Original
IPAC document
Yes, No, reference number? h.
or N/A Original date

Page 68 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
48. Does the
agency's
47. Does the single
agency's single integrated
integrated financial
financial management
management system
system provide provide the
the capability, capability,
related to the related to
payment, for the payment,
both acquisition for both
users and acquisition
accomplished? finance users to users and
Payment Explanation i. Original access the finance
accounting following users to
date? information for access the
IPAC zerodollar following
transactions: M information
(p. 42) a. ALC for purchase
contact? b. card
Contact payments: M
telephone (pp. 42-43)
number? c. a. Card
Contact e-mail number? b.
address? d. Accounting
Yes, Originating ALC? data
No, e. Customer ALC? associated
or with card
N/A number?

Page 69 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
49. Does the
agency's single
integrated
financial
management system
provide process
controls that
support the
following pre-audit
c. Fiscal year? d. verifications: M
Appropriation/Treasury (pp. 43-44) a.
fund symbol? e. Contract number is
Organization code? f. valid? b. Payee
Payment Explanation Cost center? g. Object name is correct? c.
class? h. Project code? Required
i. Program Code? j. administrative
Individual name or authorizations for
office name of the procurement
cardholder? were obtained
(names, titles, and
phone numbers)? d.
Required
administrative
approvals for
payment were
Yes, obtained (names,
No, or titles, and phone
N/A numbers)?

Page 70 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
e. Taxpayer identification number (TIN)
or payee identification number provided?
f. Payment is not a duplicate payment?
g. Delivered items or services are in
accordance with the contract
(quantities, prices, and amounts)? h.
Payment amount is in accordance with the
contract, including any adjustments? i.
Payment tracking control number, (the
Payment Explanation number that links the invoice to the
government payment)? j. Description of
items and services, quantity, and price
on the invoice match the same elements
in the contract to ensure that the
correct contract/order number has been
cited by the vendor, the correct
obligation charged, and only contracted
items/services and quantities are paid
Yes, No, or for? k. Cost-effective discounts have
N/A been taken?

Page 71 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
l. All
applicable
deductions
were made
and
credited 50. Does
to the the 52. Does
proper agency's the
account in single 51. Does the agency's
the integrated agency's single
correct financial single integrated
amount? m. management integrated financial
Receipt, system financial management
acceptance provide management system
and process system provide
payment controls provide process
Payment Explanation are that verify process controls
matched to that the controls that
funding appropriate that verify verify
source(s) government funds that
in officials availability electronic
accordance have signed before payments
with the the making are within
contract? appropriate payment? M the
n. form (p. 44) maximum
Financing authorizing amount
payments payment? M
have been (p. 44)
properly
Yes, liquidated
No, against
or delivery
N/A payments?

Page 72 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
55. Does
the
53. Does the agency's
agency's single
single integrated
integrated 54. Does financial
financial the management
management agency's system
system single provide
specified provide the integrated the
in the capability financial capability
Treasury to capture management to provide
Payment Explanation Financial vendor system an 56. Does
Manual information provide the indicator the
(TFM)?22 required capability (e.g., agency's
M (p. 44) when to track Y/N) as to single
registering activity by whether integrated
with the CCR the financial
Central identifier? contractor management
Contractor M23 (p. 44) is system
Registration registered provide
Yes, (CCR)? M23 through the
No, (p. 44) the CCR? capability
or M23 (p. to provide
N/A 44) an

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

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

Page 73 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
59. Does
the
agency's
single
integrated
financial
management
57. Does the 58. Does the system
indicator agency's agency's single provide the
(e.g., Y/N) single integrated capability
as to integrated financial for both
whether the financial management acquisition
contractor management system provide users and 60. Does
Payment Explanation is exempt system the ability to finance the
from provide the cross-reference users to agency's
registering ability to contract access the single
through the produce aged numbers and following integrated
CCR? M23 accounts related optional financial
(p. 44) payable interagency data management
information? agreements? V elements of system
V (p. 44) (p. 44) the provide
contract: V the
(p. 44) a. capability
Line item to access
Yes, number? b. the
No, Estimated contract
or completion payment
N/A date? method

Page 74 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
62. Does
(e.g., the
payment to agency's
be made by single
purchase 61. Does the integrated
card or agency's financial
other single management
noninvoice integrated system
means, or financial provide the
payment to management capability 63. Does
be made by system to allow the
invoice) provide the contracting agency's
which capability staff to single
triggers a for both determine integrated
rejection acquisition whether a financial
Payment Explanation of any users and contractor management
invoice, finance users is a system
if the to access the first-time provide
payment name(s) of contractor the
method individual(s) or abuser capability
specified who must of fast pay to enable:
by the approve the (so that V (p. 45)
invoice invoice contracting
differs before can
from that payment can determine
allowed be made? V whether or
for in the (p. 45) not to
Yes, contract? include a
No, V (p. 44) fast-pay
or clause)? V
N/A (p. 45)

Page 75 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
65. Does
64. Does the the
agency's single agency's
integrated single
financial integrated
a. Electronic management financial
receiving system provide management
report the capability system
processing? to compare the provide the
b. Electronic following capability
submission of electronic to
invoices? c. invoice data "forward"
Payment Explanation Electronic elements to the or make
approval and contract data available
signatures? and advise of the invoice
d. Electronic "match" or "no data to
notification match:" V (p. others
alerts for 45) a. outside the
pending Contract/order finance
actions? number? b. office24
Description of for receipt
items or and
services? c. acceptance
Yes, Quantity? d. sign-offs
No, or Price? online? V
N/A (p. 45)

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

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

Page 76 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

Page 77 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
1. Does the agency's single integrated
financial management system provide the
capability to provide, for both
acquisition users and finance users, a
receiving report containing: M (p. 48)
a. A final indicator? b. Acceptance
acknowledged by a designated agency
official? c. Contract number (including
modification number, if any)? d. All
Closeout Explanation associated delivery order numbers
(including modification number, if
any)? e. All associated task order
numbers (including modification number,
if any)? f. PO number(including
modification number, if any)? g. BPA
number (including modification number,
if any)? h. All associated BPA call
Yes, No, or numbers (including modification number,
N/A if any)?

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

Page 78 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

Page 79 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
4. Does the
agency's 6. Does the
single agency's
integrated single
financial integrated
management 5. Does the financial
system provide agency's management
the single system
capability, integrated provide the
where excess financial capability to
funds have management enable: V (p.
been system 49) a.
Closeout Explanation identified, to provide the Electronic
provide: M (p. capability contracting?
49) a. The to provide b. Electronic
document an obligation of
number under accounting funds? c.
which the document Electronic
funds were number? V approvals and
obligated? b. (p. 49) signatures?
The amount of d. Electronic
the notification
deobligation? alerts for
Yes, c. The date of pending
No, or the actions?
N/A deobligation?

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

Page 80 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

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

Page 81 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

Page 82 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
1. Do all components of the
agency's single integrated
financial management system
provide, at a minimum, the
following qualities: M (p. 59) a.
Complete and accurate funds
control? b. Complete, accurate, and
prompt recording of obligations? c.
Complete, accurate, and prompt
payment of payment requests? d.
General Systems Complete, accurate, and prompt
Requirements Explanation generation of acquisition/financial
records and transactions? e.
Complete and accurate maintenance
of acquisition/financial records
and transactions? f. Timely and
efficient access to complete and
accurate information, without
extraneous material, to those
internal and external to the agency
who require the information? g.
Yes, No, Timely and proper sharing of common
or N/A information between the acquisition

25 As prescribed by law (p. 59).

Page 83 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
and core
financial 2. Does the agency's
systems, and single integrated
other mixed financial management
systems (e.g., system facilitate the
property reconciliation of
management information that is
systems)? h. common to the
Adequate acquisition system
management and the core
controls, financial management
including system by providing
General internal and for: M (p. 60) a.
Systems Explanation security Multiple levels of
Requirements controls, system access,
policies, and transaction
procedures authorization, and
intended to approval authority?
protect the b. Single source data
agency's key entry? c. Validation
systems, data, of funds availability
and interfaces prior to scheduling
from disruption payment? d.
and unauthorized Communication of the
Yes, access or need for additional
No, or alteration 25? M funds?
N/A (p. 59)

Page 84 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
e.
Simultaneous
posting of 3. Does the
budgetary and agency's single 4. Does the
proprietary integrated agency's
accounts? f. financial single
Prepayment management integrated
examinations system provide financial
from diverse audit trails to management
General locations? g. trace system
Systems Explanation Controls to transactions provide
Requirements ensure from: M (p. 60) transaction
transaction a. Source details to 5. Does
processing in documents? b. support the
proper Original input? account agency's
chronological c. Other balances? M single
and numeric systems? d. (p. 60) integrated
Yes, sequence? h. System-generated financial
No, Standard transactions? management
or edits for system
N/A shared data? provide

Page 85 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
9. Does the
7. Does the agency
agency perform
consult acceptance
the JFMIP's and
capability 6. Does Framework independent
to relate the for Federal verification
data agency's Financial and
elements to single Management validation
each other integrated Systems and 8. Does the to ensure
through an financial Core agency that the
General integrated management Financial identify and acquisition
Systems Explanation data query system System test agency system meets
Requirements facility provide Requirements functional performance
that data documents in requirements? requirements
supports ad analysis determining M (p. 60) and
hoc query reporting appropriate integrates
access to tools? M technical within the
financial (p. 60) requirements agency's
information? for the specific
M (p. 60) agency's information
Yes, operating technology
No, environment? environment?
or M (p. 60) M (pp.
N/A 60-61)

Page 86 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
10. Does the
agency's single 11. Does
integrated the
financial agency's 12. Does
management single the
system provide integrated agency's
flexible financial single
security management integrated
facilities to system financial
control user provide management
access at the system
General varying degrees capability provide for
Systems Explanation including: M to define multiple
Requirements (p. 61) a. access to levels of
Overall system specific approvals
access? b. functions based on
Capability to by: M (p. userdefined
perform 61) a. criteria
specific User name? including:
functions (e.g, b. Class M (p. 61)
inquiry, of user? a. Dollar
Yes, update)? c. c. User's limits?
No, Access to position?
Or certain
N/A functionality?

Page 87 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
15. To ensure
the security
and
confidentiality
of records and
to protect
against
anticipated
13. Does the threats or
agency's 14. Does the hazards to
single agency's single record security
integrated integrated or integrity
financial financial which could
management management result in
Yes, system provide system provide substantial
General No, b. Type of the capability the capability harm,
Systems or Explanation document to perform to identify embarrassment,
Requirements N/A processed? reconciliation unsuccessful inconvenience,
routines for reconciliations or unfairness
internal via either to any
participant: M error log or individual on
(p. 61) a. error report? M whom
Accounts? b. (p. 61) information is
Ledgers? c. maintained, has
Funds? the agency's
single
integrated
financial
management
system
established the
appropriate: M
(p. 61)

Page 88 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)
16. Does the
agency's 17. Does
single the
integrated agency's
financial single
management integrated
system financial
provide a management
mechanism system
to: M (p. have the
61) a. ability to
a. Monitor report on
Administrative changes to contract
General Yes, safeguards? b. software funding
Systems No, Explanation Technical coding? b. and
Requirements or safeguards? c. Identify any payment
N/A Physical individual by: M (p.
safeguards? who makes 61) a.
changes to Contract
the software number? b.
coding? c. All
Determine associated
whether the delivery
individual order
who made numbers?
changes to c. All
the software associated
coding is an task order
authorized numbers?
user?

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

Page 89 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

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

Page 90 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

Related GAO Products

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

Internal Control

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

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

Financial Management Systems

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

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

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

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

Travel System Requirements Checklist.

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

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

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

Human Resources and Payroll Systems Requirements Checklist.

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

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

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

Inventory System Checklist.

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

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

Page 91 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

Financial Reporting (Accounting Standards)

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

Improvement Act. Washington, D.C.:

October 2003.

(195031)

Page 92 GAO-04-650G Acquisition/Financial Systems Interface Requirements
Checklist (06/04)

GAO's Mission

Obtaining Copies of GAO Reports and Testimony

The General Accounting Office, the audit, evaluation and investigative arm
of Congress, exists to support Congress in meeting its constitutional
responsibilities and to help improve the performance and accountability of
the federal government for the American people. GAO examines the use of
public funds; evaluates federal programs and policies; and provides
analyses, recommendations, and other assistance to help Congress make
informed oversight, policy, and funding decisions. GAO's commitment to
good government is reflected in its core values of accountability,
integrity, and reliability.

The fastest and easiest way to obtain copies of GAO documents at no cost
is through the Internet. GAO's Web site (www.gao.gov) contains abstracts
and fulltext files of current reports and testimony and an expanding
archive of older products. The Web site features a search engine to help
you locate documents using key words and phrases. You can print these
documents in their entirety, including charts and other graphics.

Each day, GAO issues a list of newly released reports, testimony, and
correspondence. GAO posts this list, known as "Today's Reports," on its
Web site daily. The list contains links to the full-text document files.
To have GAO e-mail this list to you every afternoon, go to www.gao.gov and
select "Subscribe to e-mail alerts" under the "Order GAO Products"
heading.

Order by Mail or Phone The first copy of each printed report is free.
Additional copies are $2 each. A check or money order should be made out
to the Superintendent of Documents. GAO also accepts VISA and Mastercard.
Orders for 100 or more copies mailed to a single address are discounted 25
percent. Orders should be sent to:

U.S. General Accounting Office 441 G Street NW, Room LM Washington, D.C.
20548

To order by Phone: Voice: (202) 512-6000 TDD: (202) 512-2537 Fax: (202)
512-6061

To Report Fraud, Contact: Web site: www.gao.gov/fraudnet/fraudnet.htm

Waste, and Abuse in E-mail: fraudnet@gao.gov

Federal Programs Automated answering system: (800) 424-5454 or (202)
512-7470

Jeff Nelligan, Managing Director, NelliganJ@gao.gov (202) 512-4800

Public Affairs U.S. General Accounting Office, 441 G Street NW, Room 7149
Washington, D.C. 20548

Presorted StandardEURPostage & Fees PaidEURGAOEURPermit No. GI00EUR

United StatesEURGeneral Accounting OfficeEURWashington, D.C. 20548-0001EUR

Official BusinessEURPenalty for Private Use $300EUR

Address Service RequestedEUR
*** End of document. ***