Presentation on theme: "Current Financial Visibility Challenge"— Presentation transcript:
1Standard Financial Information Structure (SFIS) Business Transformation Agency
2Current Financial Visibility Challenge Lack of financial data standards across the Services impedes the ability to analyze performance on an enterprise-wide basis
3Authoritative Guidance for Arriving at SFIS Terms National Defense Authorization Act (NDAA)Requires an information infrastructure which, at a minimum, integrates budget, accounting, program information, systems and performanceOffice of Management and Budget (OMB) Circular A-127Requires agencies’ financial management systems to reflect an agency-wide financial information classification structure that is consistent with the U.S. Government Standard General Ledger (USSGL)Government Performance and Results Act (GPRA)Requires annual performance reporting that links performance planned to performance achievedFinancial Accounting and Standards Board (FASAB)Requires standards for managerial cost accounting government-wideOMB, Office of Federal Financial Management (OFFM)Requires that, within each department or agency, the accounting classification elements and definitions must be standardized to ensure uniform and efficient accounting treatment, classification, and reportingTreasury Financial Manual (TFM)Requires a generalized uniform chart of accounts and account transactions, collectively referred to as the United States Government Standard General Ledger (USSGL).
4SFIS Summary SFIS Components: Deployment Categories: SFIS Phases: Description and Objective: SFIS is the DoD’s common business language that enables budgeting, performance based management, and the generation of financial statements. It provides an enterprise-wide standard for categorizing financial information along several dimensions to support financial management and reporting functions. These dimensions include: Appropriation Account Information, Budget Program Information, Organizational Information, Transactional Information, Trading Partner Information, and Cost Accounting Information.SFIS Components:Deployment Categories:Legacy Accounting Systems:Encompasses existing Component financial accounting systemsUtilizes a centralized cross-walk capability to translate accounting transaction data to SFIS compliant dataBusiness Feeder Systems:Encompasses systems which create business transactions within DoDIncludes systems that create transactions such as travel orders, contracts, contract modifications, and certain types of invoicesTarget Accounting Systems:Encompasses emerging environments, including ERP systemsSFIS compliance to be embedded directly in these target systemsAppropriationAccountInformationTradingPartnerCostAccountingTransactionalBudgetProgramOrganizationTransactionSFIS Phases:SFIS Phase 1: 59 elements released in BEA 3.0 Sept 05SFIS Phase II: 5 new data elements released in BEA 4.0 Sept 06SFIS Phase III: 12 new data elements and 1 deletion will be released in BEA 4.1 March 07SFIS March 08 Release: Removal of 3 SFIS elements and the extension of USSGL Account NumberBenefits:Standardizes financial reporting data across DoDEnables decision-makers to efficiently compare similar programs and activities across DoDProvides decision-makers the level of detail they require for information retrieval and auditabilityImproves the efficiency of maintaining business systems, thereby reducing costly maintenance and translation of non-standard dataProvides an audit trailLinks program execution to performance, budgetary resources, and actual financial information
5SFIS – Data Elements Appropriation Account Information Budget Function/Sub-FunctionBudget ActivityBudget Sub-ActivityBudget Line ItemMajor AcquisitionObject ClassContingency CodeBEA Category IndicatorLine of BusinessProgramBudget Program InformationTransactional InformationFederal/Non-Federal IndicatorTrading Partner IndicatorBusiness Partner NumberTrading Partner InformationDepartment RegularDepartment TransferMain AccountSub AccountApportionment CategoryReceipt IndicatorSub ClassificationPeriod of AvailabilityReimbursable FlagFund TypeAdvance FlagAuthority TypeAvailability TimeBorrowing SourceDefinite Indefinite FlagPublic Law NumberProgram Report CodeTAFS StatusYear of Budget AuthorityDirect Transfer AgencyDirect Transfer AccountTransfer To FromDeficiency FlagAvailability TypeExpiration FlagFinancing Account IndicatorTransaction TypeUSSGL Account NumberDebit/CreditBegin/End IndicatorTransaction Effective DateTransaction Post DateTransaction AmountExchange/Non-Exchange IndicatorCustodial/Non-Custodial IndicatorForeign Currency CodeCountry CodeEntity/Non-Entity IndicatorCovered/Uncovered IndicatorCurrent/Non-currentDemand Unique IdentifierBusiness Event Type CodeFMS Customer CodeFMS CaseFMS LineTransaction QuantityAsset TypeAsset Unique IDFunding Center IdentifierCost Center IdentifierProject IdentifierActivity IdentifierWork Order NumberCost Element CodeUnit of Measure CodeMEPR CodeCost Accounting InformationOrganization InformationOrganization Unique IdentifierAgency Disbursing IdentifierAgency Accounting IdentifierSFIS WebpageSFIS Library
6SFIS March 08 ReleaseRemoval of Expense Type, Liability Type and Revenue TypeThe extension of USSGL Account Number to USSGL/DoD Account NumberChanged the Authoritative Source for Country Code from ISO to FIPS
7MISSION Strategic Goals SFIS Phase III FrameworkStrategic GoalsPerformance ResultsPerformance ResultsLine of Business 1Joint Capabilities1, 2, nProgram AProgram Objective ALine of Business 2Line of Business nProgram BProgram Objective BResponsibility Segment*Responsibility Segment*Managerial AccountingFinancial/Budgetary AccountingFunding Center Identifier*Main AccountAppropriationPeriod of AvailabilityFund TypeCost Center Identifier*Budget Function/Sub-FunctionAlignment of Managerial and Financial/ Budgetary AccountingCost ObjectsActivity IdentifierProject IdentifierWork Order NumberMEPR CodeBudget ActivityBudget Sub-ActivityUnitofMeasure CodeBudget Line ItemWork in ProcessConstruction in ProcessAsset TypeExpense TypeAsset UIDCost Element CodeO/E-Personnel Compensation-CivilianO/E-Personnel Compensation-MilitaryO/E-Purchased ServicesO/E-Supplies and MaterialsGeneral Ledger PostingObject Class* = Represents usage of SFIS Organization UID structure.
8SFIS Governance Structure (Core Team) Business Transformation Agency(Coordination and Support Only)Voting MembersMissile Defense AgencyDefense Logistics AgencyDefense Finance and Accounting ServiceOUSD (C)ODUSD (P&B)ODUSD (DCFO)OUSD (AT&L)ODUSD (I&E)ODUSD (MR&MP)OUSD (ARA&RA)OSD (PA&E)OUSD (P&R)Department of the ArmyDepartment of the Air ForceDepartment of the NavyUnited States Marine Corps
9Governance Structure and its relation to the organizational components DBSMC Defense Business Systems Management CommitteePSACAsUSD (C)USD (AT&L)USD (AT&L)USD (P&R)ASD(NII)/DCIOFM Financial ManagementWSLM/MSSM Weapon Systems Lifecycle Management and Materiel Supply & Services ManagementRPILM Real Property & Installations Lifecycle ManagementHRM Human Resources ManagementEIEMAEnterprise Information EnvironmentMission AreaIRBsSingle Entry Point for Components to ProcessCertification Repository IRB SupportComponent PCAComponent PCAComponent PCAComponent Business ProcessesComponent Business ProcessesComponent Business Processes
10SFIS Implementation Conditions Comptroller’s Memo is the basis of implementation.All Systems must comply with the Under Secretary of Defense (Comptroller) memorandum, "Standard Financial Information Structure (SFIS) Implementation Policy", dated August 4, 2005.The policy includes SFIS Conditions to define business systems in varying stages of transformation.And, the policy mandates specific compliance requirements for each SFIS conditionLegacy Accounting SystemLegacy Business Feeder SystemTarget Business Feeder SystemTarget Accounting System
11SFIS Legacy Accounting System Condition Under the Legacy Accounting System Condition, a program must submit to its PCA and appropriate IRB NLT XXXX,(1) an SFIS Compliance Plan which includes the following:- An implementation meeting with the BEIS integrators or projected date of completion- Identification of crosswalks to BEIS- Interface plan or projected date of completion(2) Verification that above information is consistent with information in the DoD Enterprise Transition Plan (ETP) or, if not consistent, when the ETP will be updated to reflect this information
12SFIS Legacy Business Feeder System Condition Under the Legacy Business Feeder System condition, a program must submit to the appropriate IRB via its PCA NLT XXXX:(1) If not using a translator, an SFIS Compliance Checklist for business feeder system(2) an SFIS Implementation Plan which includes the following:- List of interfaces with accounting systems (target and legacy)- Full operational date(s) for interface(s) with target accounting system(s)- Date SFIS compliance has been realized or is expected(3) Verification that above information is consistent with information in the DoD Enterprise Transition Plan (ETP) or, if not consistent, when the ETP will be updated to reflect this information.Legacy business feeder systems who will not interface with the target environment are not required to meet these SFIS conditions.
13SFIS Target Business Feeder System Condition Under the Target Business Feeder System condition, a program must submit to the appropriate IRB via its PCA NLT XXXX:(1) the results of the independent third party assessment of FFMIA compliance or when you expect to have it,(2) an SFIS Compliance Checklist for business feeder systems(3) an SFIS Implementation Plan which includes the following:- A list of systems being replaced and when (if applicable)- List of interfaces with accounting systems (target and legacy)- Full operational date(s) for interface(s) with target accounting system(s)- Date SFIS compliance has been realized or is expected(4) Verification that above information is consistent with information in the DoD Enterprise Transition Plan (ETP) or, if not consistent, when the ETP will be updated to reflect this informationThis condition applies only to business feeder systems who will have a direct interface with the Target environment.
14SFIS Target Accounting System Condition Under the Target Accounting System condition, a program must submit to the program's PCA and appropriate IRB NLT XXXX,(1) the results of the independent third party assessment of FFMIA compliance or when you expect to have it ,(2) an SFIS Compliance Checklist,(3) an SFIS Implementation Plan that includes the following: - An implementation meeting with the BTA Enterprise Integration Team or target date,- List of interfaces with accounting/business feeder systems (target or legacy),- A list of systems being replaced and when (if applicable)- Date SFIS compliance has been realized or is expected(4) Verification that above information is consistent with information in the DoD Enterprise Transition Plan (ETP) or, if not consistent, when the ETP will be updated to reflect this information.
15No SFIS FOC Date Provided SFIS FOC Compliance20072008200920102011201220132014No SFIS FOC Date ProvidedNew Cert or Re-CertArmyIFSREMISeAWPSGCSS, PROMISPPBE BOSPRIDELMPGFEBSUSAFESSOH-MISREMISDEAMS, AROWS, DMAPS, FIABS, PRPS, CEMS, AFEMSJOCAS, NAF-TIDECS IIAFWAY-IIECSSNavyMCS-FMSGCSS-MCeRMSNAVY ERPiNFADS 06/2016BTAEFDEDA, WAWF, SPSCAMS-MEDAIBEIS, DTSDCASDIMHRSIGT/IVANDLADSSBMS eProBSM E Con, CFMSFDWBSM, DAISYARNEOAS, RMPUSTCDEAMSDISAEBMDFASMCTFSSDIEC/EDI*DDSDMOJSCABSOSDDPASTMADMLSSTMA-ECSTEWLSDHRADCPDSSOCOMSORBIS
16Department of the Army SFIS Implementation Plan Dates FFMIATarget Accounting InterfaceSunset ReplacementBEIS Interface(A) Target Accounting(B) Target Business Feeder(C) Legacy Business Feeder(D) Legacy AccountingGFEBS (A)Tier 120072008201020112012201320092014GCSS (A)IFS (B)Tier 2REMIS (B)Tier 3LMP (A)PROMIS (B)PPBE BOS (B)01/2014eAWPS (B)No Dates Given03/01/2014PRIDE(B)
17Target Accounting Interface 12345678BTA – SPS (B) Tier 1 Implementation Plan Dates(A) Target Accounting(B) Target Business Feeder(C) Legacy Business Feeder(D) Legacy AccountingSFIS20072008201020112012201320092014FFMIATarget Accounting InterfaceSunset ReplacementBEIS InterfaceNo Dates GivenN/A
18CGAC Date Element Comparison CGAC element DoD ElementInternal Fund Code NoneSub-level Prefix Code N/AAllocation Transfer Agency Identifier Department TransferAgency Identifier Department RegularBeginning Period of Availability Period of AvailabilityEnding Period of Availability Period of AvailabilityAvailability Type Code Availability TypeMain Account Code Main AccountSub-Account Code Sub-AccountBudget Bureau Code N/ABudget Account Code NoneBudget Account Title NoneFederal Account Symbol Title N/AFund Type Code ` Fund TypeReceipt Account Indicator Receipt IndicatorFinancing Account Code Financing Account CodeFACTS II Reportable Indicator NoneStart Date DerivedExpiration Date DerivedCancellation Date DerivedAuthority Duration Code DerivedApportionment Category Code Apportionment CategoryBEA Category Code BEA CategoryBorrowing Source Code Borrowing SourceBudget Function/Sub Function Budget Function/Sub FunctionCustodial or Noncustodial Code Custodial/Noncustodial CodeDefinite or Indefinite Code Definite/Indefinite CodeDirect or Reimbursable Code Reimbursable FlagReporting Agency Identifier OUIDReporting Bureau Code N/AInternal Organization Code OUIDAlternate Internal Org. Code N/AStrategic Goal Code N/AProgram Code Program CodeApportionment Category B Program Code Program CodeApportionment Category B Program Text Program CodeProgram Report Category Code Program Report CodeProgram Report Category Text Program Report CodeCGAC element DoD ElementProject Code Project IdentifierGovernment-Wide Project Code Contingency CodeLine of Business Subfunction Code Line of BusinessUSSGL Account Code USSGL/DoD Account CodeUSSGL Account Extension Code USSGL/DoD Account CodeFederal or Non-Federal Code Federal/Non-Federal IndicatorTrading Partner Agency Identifier Direct Transfer AgencyTrading Partner Bureau Identifier N/AAdvance Code Advanced FlagAuthority Type Code Authority TypeCover or Not Covered Covered/UncoveredCredit Cohort Year DerivedCurrent or Subsequent Code Availability TimeEntity or Nonentity Entity/NonentityExchange or Nonexchange Code Exchange/NonExchangeNew or Balance Code Year of Budget AuthorityPublic Law Number Public Law NumberTrading Partner Main Account Code Direct Transfer AccountTransfer To or From Code Transfer To/FromAccounting Period DerivedObject Class Code Object Class CodeObject Class Extension Code N/ARevenue Source Code N/ABudget Fiscal Year DerivedBusiness Event Type Code BETCAgency Location Code Agency Disbursing IdentifierCost Center Cost CenterActivity Code Activity Identifier
20SFIS TutorDescription: The SFIS tutorial is designed for Financial Professionals and Enterprise Resource Planning programmers who work with financial systems. The multimedia lessons are designed to provide background information about the Standard Financial Information Structure. Lessons 2-7 describe the SFIS components and corresponding elements within each component required for various reporting requirements. The final lesson is a culmination of prior lessons, applying the information to a practical example; buying a tank.Prerequisite: A basic understanding of the Budgeting/Accounting Transaction Life Cycle. Lesson 1 – SFIS Overview should be viewed prior to all others. Once lesson 1 is reviewed lessons 2-7 can be completed in any order. The summary lesson is Lesson 8 - Buying a Tank. This lesson is best completed after lessons 1-7 have been viewed.Audience: The courses are relevant to all DoD Financial Professionals and Enterprise Resource Planning programmers who work with financial systems.
21Supply & Materials Management Industry Solutions - Public Sector SAP Module FunctionalityFunds ManagementFMSales and DistributionInvestment ManagementIMSupply & Materials ManagementFinancial AccountingFISDFIProduction PlanningMMControllingCOSingleIntegratedDatabaseQuality ManagementPPAMAsset ManagementQMPlant Maintenance(MRO)PMPSProject SystemsHRWFPAYIS-PSWorkflowHuman ResourcesCATSIndustry Solutions - Public SectorTime & Attendance
22Scope of Oracle’s ERP Capability Leverage a common data model that produces a single source of truth across the enterpriseProvide out-of-the-box cross-functional integration that eliminates costly services engagementsUse flexible, open standardsSupport modular deployment by functional areaNote correlation to FSIO Framework
24Components of SFISAppropriation Account Information - Provides the fund structure that identifies the Treasury Appropriation Symbol/Treasury Appropriation Fund Symbol (TAS/TAFS) established by OMB and Treasury.Budget Program Information - Provides the program structure and the object class structure with sufficient levels of detail to allow reporting for categories on which budget decisions are made.Organizational Information - Establishes the organizational structure that identifies relationships between DoD organizations that share a common command and control structure.Transactional Information - Satisfies the USSGL posting and reporting requirements by OMB and Treasury.Trading Partner Information - Provides trading partner information to satisfy trading partner information exchange and intra-governmental elimination reporting requirements.Cost Accounting Information – Enables performance-based management and addresses external requirements of GPRA/FASAB/OMB and CFO Act.
25Accounting Classification and Funds Control Department RegularMain AccountPeriod of AvailabilityBudget ActivityBudget Sub-ActivityBudget Line ItemThe SFIS Standard Accounting Classification uniquely identifies a pot of money that must be tracked from Budget to execution.The SFIS Standard Accounting Classification must be referenced to every financial transaction where budget authority is used or impacted
26Funding Transfers Department Transfer Direct Transfer AgencyDirect Transfer AccountTransfer To/FromDepartment Transfer is used for the transfer of obligational authority. The transferring agency retains responsibility for the fund account.Direct Transfer Agency, Direct Transfer Account, and Transfer To/From, used together, are used for the transfer of budget authority.
28FACTS II Reporting Department Regular Main Account Period of AvailabilitySub AccountReimbursable FlagFund TypeAdvance FlagAuthority TypeAvailability TimeDefinite/Indefinite FlagPublic Law NumberProgram Report CodeTAFS StatusDeficiency FlagExpiration FlagFinancing Account IndicatorBEA Category IndicatorForeign Currency CodeCountry CodeBegin/End IndicatorBorrowing SourceDebit/Credit IndicatorDirect Transfer AccountDirect Transfer AgencyProgram Report CodeTransfer To/FromYear of Budget AuthorityDepartment TransferApportionment CategoryFederal/Non-Federal Indicator
29SFIS DefinedSFIS is the DoD’s common business language that enables budgeting, performance based management, and the generation of financial statements.SFIS Phase I focused on the data elements needed to support generation of the DoD financial statements.SFIS Phase II and III focused on an enterprise-level standard cost accounting structure.SFIS WebpageSFIS Library
30Websites www.dod.mil/bta www.dod.mil/dbt Information on the BTA and current news.Information and updates on all Defense Business Transformation efforts.