oversight

Acquisition/Financial Systems Interface Requirements: Checklist for Reviewing Systems under the Federal Financial Management Improvement Act (Exposure Draft) (Superseded by GAO-04-650G)

Published by the Government Accountability Office on 2003-12-01.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                United States General Accounting Office

GAO             Exposure Draft




December 2003
                ACQUISITION/
                FINANCIAL SYSTEMS
                INTERFACE
                REQUIREMENTS
                Checklist for
                Reviewing Systems
                under the Federal
                Financial Management
                Improvement Act




GAO-04-218G
                a
______________________________________________________________________________

PREFACE
_______________________________________________________________________

December 2003

The Federal Financial Management Improvement Act of 1996 (FFMIA) requires
that agencies implement and maintain financial management systems that
substantially comply with federal financial management system requirements.
These requirements are described in detail in the Office of Management and
                          1
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.

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-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
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.

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




Jeffrey C. Steinhoff
Managing Director
Financial Management and Assurance




Page 2   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
________________________________________________________________________

CONTENTS
________________________________________________________________________

                                                                                           Page Number

Overview                                                                                                  4
      Authoritative Guidance                                                                              6
      How to Use This Checklist                                                                           7
Acquisition/Financial Systems Interface Requirements                                                     10
Funds Certification                                                                                      12
Obligation and De-Obligation                                                                             15
Payment                                                                                                  40
Closeout                                                                                                 77
Micropurchases Made with Purchase Cards                                                                  80
General Systems Requirements                                                                             82
Records Retention                                                                                        90
Related Products                                                                                         91



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



Page 3   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
________________________________________________________________________

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
                                             3
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
                                                         4
has published a financial systems framework document that describes the basic
elements of a model for integrated financial management systems.

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




2
  31 U.S.C. sec. 3512 note (2000) (Federal Financial Management Improvement).
3
  JFMIP is a joint undertaking of OMB, GAO, the Department of the Treasury, and the Office of Personnel
Management (OPM), working in cooperation with each other and with operating agencies to improve
financial management practices throughout the government. The program was initiated in 1948 by the
Secretary of the Treasury, the Director of the Bureau of the Budget (now OMB), and the Comptroller General.
JFMIP was authorized by the Budget and Accounting Procedures Act of 1950 (subsequently codified at 31
U.S.C. sec. 3511(d) (2000)). The Civil Service Commission, now OPM, joined JFMIP in 1966.
4
  Joint Financial Management Improvement Program, Framework for Federal Financial Management
Systems, FFMSR-0 (Washington, D.C.: January 1995).



Page 4    GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Figure 1: Agency Financial Management Systems Architecture




                                                              Seized
                                                     Direct Property &
                                 Guaranteed          Loan    Forfeited            Travel
                                   Loan             System Assets                 System
                                  System                     Systems                       Human Resources
                Benefit System                                                             & Payroll Systems
                                                             gerial Cost
                                                      Mana                 Ac
          Insurance Claim                 Core          Financial                               Non-Financial




                                                                            co
                                        Financial       Reporting                                 Systems




                                                                              untin
              System
                                         System          System             g
              Grant Financial
                 System                                                                      Budget
                                                                                           Formulation
                            Inventory                                                        System
                             System       Property                               Revenue
                                         Management       Acquisition            System
                                          Systems          System

                                 Depa
                                     rtmental                                          stem
                                                  Executive Information Sy
                                               Workstation Support Tools



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-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
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 agency-
unique 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-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
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 value-
added. 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 value-
added 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-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
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-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
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-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
______________________________________________________________________________

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 seven sections in which requirements are
delineated. For procurements, the requirements document groups the interface
requirements according to four basic processes that involve interfaces between
the acquisition and finance functions. Those four processes are funds
certification, funds obligation/de-obligation, payment, and contract closeout, and
the requirements document contains separate sections for each of the four
processes.6 For micropurchases made with purchase cards, processes,
procedures, and information requirements differ from those used for
procurements, and the requirements document delineates the micropurchases
interface requirements in a separate section. The requirements document also


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


Page 10   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements


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-02-
02, June 2002, (page numbers referencing the source document follow each
question), with seven sections containing requirements questions. The data
elements identified in the requirements questions of the checklist’s process
sections include all data required to execute the identified functionality. In some
cases, the same data element may appear in more than one functionality and in
more than one process section in this checklist document, just as it does in the
requirements document. This is to allow system developers to understand the
entire set of data required for a specific functionality within an interface process.
It is not meant to suggest multiple entries of data.

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




Page 11   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                                Yes,
      Funds Certification                       No,                       Explanation
                                                 or
                                                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: M
      (pp. 22-23)

     a. Fiscal year?

     b. Appropriation or Treasury
        fund symbol?

     c. Organization 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 (original/new/
        modification)?

     l. Subject-to-funds-
        availability indicator?

     m. Asset identifier code?




Page 12    GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                                                Yes,
     Funds Certification                        No,                       Explanation
                                                 or
                                                N/A
    n. Contractor code or
       contractor name?

    o. Trading partner?

    p. Trading partner code?

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: V (p. 23)

    a. Intra-governmental
       business partner code7?

    b. Interagency agreement
       number?

    c. Performance measure
       code?

    d. Description?

    e. Estimated amounts
       increased and/or
       decreased?

    f. Revenue source code?

    g. Agency 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).



Page 13    GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                                               Yes,
     Funds Certification                       No,                       Explanation
                                                or
                                               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-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                                                Yes,
 Obligation/De-Obligation                       No,                      Explanation
        Obligation                               or
                                                N/A
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. 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 associated task order
      numbers (including


Page 15   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                                  Yes,
 Obligation/De-Obligation                         No,                      Explanation
        Obligation                                 or
                                                  N/A
          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. 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. Product or service
       description?

    z. Amounts increased, if any?


Page 16     GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                                  Yes,
    Obligation/De-Obligation                      No,                       Explanation
           Obligation                              or
                                                  N/A
     aa. Amounts decreased, if
        any?

     bb. Subject to funds
        availability indicator?

     cc. Asset identifier code?

2. Does the agency’s single
   integrated financial
   management system use
   account definitions consistent
   with the account definitions in
   the U.S. Standard General
   Ledger (SGL)? M (p. 27)

3. If the agency’s single
   integrated financial
   management system uses any
   expansion to the chart of
   accounts in the SGL, does the
   system roll the expanded
   accounts up to the accounts
   defined in the SGL?8 M (p. 27)

4. Does the agency’s single
   integrated financial
   management system provide
   the capability to create
   additional subaccounts to the
   general ledger for agency
   specific tracking and control?
   M (p. 27)




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



Page 17     GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                                            Yes,
    Obligation/De-Obligation                                No,                           Explanation
           Obligation                                        or
                                                            N/A
5. If the agency’s single
   integrated financial
   management system provides
   the capability to create
   additional subaccounts to the
   general ledger for purposes
   of agency specific tracking
   and control, do the
   subaccounts summarize to
   the SGL? M (p. 27)

6. Does the agency’s single
   integrated financial
   management system provide
   the capability for both
   acquisition users and finance
   users to access the full
   estimated cost, including
   both direct and indirect
   costs, of the interagency
   agreement? M (p. 27)

7. Does the agency’s single
   integrated financial
   management system provide
   to both acquisition users and
   finance users transaction
   details to support account
   balances? M (p. 27)

8. Does the agency’s single
   integrated financial
   management system provide
   the capability to both
   acquisition users and finance
   users to access a hard copy
   or an electronic copy (where
   cost-effective) of the entire
                                 9
   executed (signed) contract?
   M (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 18         GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                                               Yes,
Obligation/De-Obligation                       No,                       Explanation
       Obligation                               or
                                               N/A
9. Does the agency’s single
   integrated financial
   management system provide
   the capability for both
   acquisition users and finance
   users to access the following
   data elements in the
   executed (signed) contract,
   including those captured at
   obligation: M (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. Quantity?

    j. Variance amount or
       percentage allowed?

    k. Total amount?




Page 19   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                               Yes,
Obligation/De-Obligation                       No,                       Explanation
       Obligation                               or
                                               N/A
    l. Payment terms and
       conditions (e.g., discount
       terms, applicable payment
       clauses, withhold
       indicator, withhold
       percentage, etc.)?

    m. Delivery schedule or
      performance schedule?

    n. Estimated completion
       date?

    o. Payment type (e.g.,
       prompt pay, fast pay,
       progress pay, or partial
       pay)?

    p. Names of government-
       designated receiving
       officials?

    q. Names of government-
       designated invoice-
       approving officials?

    r. Names of government-
       designated acceptance
       officials?

    s. Shipping costs?

    t. Shipping terms (e.g.,
       freight-on-board (FOB)
       destination)?

10. Does the agency’s single
    integrated financial
    management system identify
    the method of acquisition




Page 20   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                               Yes,
Obligation/De-Obligation                       No,                       Explanation
       Obligation                               or
                                               N/A
    (e.g., purchase or lease) for
    the original obligation? M (p.
    28)

11. Does the agency’s single
    integrated financial
    management system provide
    the capability for both
    acquisition users and finance
    users to access the following
    information where
    applicable: V (p. 29)

    a. Performance measure
       code?

    b. Revenue source code?

    c. Additional funding
       indicator, including
       increases and decreases?

    d. Line item number?

    e. Contract line item data?

    f. Agency location code
       (ALC)?

12. Does the agency’s single
    integrated financial
    management system provide
    the capability for both
    acquisition users and finance
    users to access an indicator
    (e.g., Y/N) as to whether
    payments to the contractor
    are exempt from electronic
    funds transfer (EFT)? V (p.
    29)




Page 21   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                               Yes,
Obligation/De-Obligation                       No,                       Explanation
       Obligation                               or
                                               N/A
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
       any)?

    c. All associated task order
       numbers (including
       modification number, if
       any)?

    d. Purchase order (PO)
       number (including
       modification number, if
       any)?

    e. Blanket purchase
       agreement (BPA) number
       (including modification
       number, if any)?

    f. All associated BPA call
       numbers (including
       modification number, if
       any)?

    g. Name?

    h. Remittance address?




Page 22   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                                               Yes,
Obligation/De-Obligation                       No,                       Explanation
       Obligation                               or
                                               N/A
    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. 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




Page 23   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                                 Yes,
Obligation/De-Obligation                         No,                       Explanation
       Obligation                                 or
                                                 N/A

          contractor’s financial
          agent?

    r. Name of the financial
       institution receiving the
       wire transfer payment, if
       the contractor’s financial
       agent is not connected
       directly to the Fedwire
       Transfer System online?

    s. Address of the financial
       institution receiving the
       wire transfer payment, if
       the contractor’s financial
       agent is not connected
       directly to the Fedwire
       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 is not connected
       directly to the Fedwire
       Transfer System online?




Page 24     GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                                               Yes,
Obligation/De-Obligation                       No,                       Explanation
       Obligation                               or
                                               N/A
14. Does the agency’s single
    integrated financial
    management system provide
    the capability for both
    acquisition users and finance
    users to cross-reference
    contract numbers and related
    interagency agreements? V
    (p. 29)

15. Does the agency’s single
    integrated financial
    management system provide
    the capability for both
    acquisition users and finance
    users to access the following
    lease information: V (pp. 29-
    30)

    a. Amount?

    b. Agency option to
       purchase at end of lease?

    c. Purchase price if agency
       has option to purchase?

    d. Life expectancy of leased
       property when new?

    e. Remaining life
       expectancy of leased
       property when leased?

    f. Current retail or fair value
       of leased property?

    g. Agency option to
       property ownership
       transfer at end of lease?



Page 25   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                                               Yes,
Obligation/De-Obligation                       No,                       Explanation
       Obligation                               or
                                               N/A
    h. Access to the lease
       agreement, including
       terms and conditions (e.g.,
       discount terms and lease
       period)?

16. Does the agency’s single
    integrated financial
    management system provide
    the capability to enable: V (p.
    30)

    a. Electronic contracting?

    b. Electronic obligation of
       funds?

    c. Electronic approvals and
       signatures?

    d. Electronic notification
       alerts for pending actions?

17. Does the agency’s single
    integrated financial
    management system provide
    the capability to record: V (p.
    30)

    a. Appropriate periodic
       obligations against
       appropriated funding and
       contracts?

    b. Appropriate contract-
       specified cost escalations
       to existing contract line
       numbers?




Page 26   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                                               Yes,
Obligation/De-Obligation                       No,                       Explanation
       Obligation                               or
                                               N/A

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 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 27   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                               Yes,
 Obligation/De-Obligation                      No,                       Explanation
      De-Obligation                             or
                                               N/A
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. 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. Contract number
       (including modification
       number, if any)?




Page 28   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




Obligation/De-Obligation                       Yes,                      Explanation
     De-Obligation                             No,
                                                Or
                                               N/A
    l. All associated delivery
       order numbers (including
       modification number, if
       any)?

    m. All associated task order
       numbers (including
       modification number, if
       any)?

    n. Purchase order number
       (including modification
       number, if any)?

    o. Blanket purchase
       agreement (BPA) number
       (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 (transaction) date?

    w. Effective date?

    x. Action code?



Page 29   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




Obligation/De-Obligation                        Yes,                      Explanation
     De-Obligation                              No,
                                                 Or
                                                N/A
    y.    Product or service
          description?

    z. Amounts increased, if
       any?

    aa. Amounts decreased, if
        any?

    bb. Subject-to-funds-
        availability indicator?

    cc. Asset identifier code?

2. 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 information
   previously supplied for the
   original obligation, on the full
   estimated cost, including
   both direct and indirect
   costs, of the interagency
   agreement? M (pp. 27, 32)

3. To support the de-obligation
   process, does the agency’s
   single integrated financial
   management system provide
   to both acquisition users and
   finance users information,
   previously supplied for the
   original obligation, on
   transaction details to support
   account balances? M (pp. 27,
   32)




Page 30    GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                                            Yes,
 Obligation/De-Obligation                                   No,                           Explanation
      De-Obligation                                          or
                                                            N/A
4. To support the de-obligation
   process, does the agency’s
   single integrated financial
   management system provide
   the capability to both
   acquisition users and finance
   users to access a hard copy
   or an electronic copy (where
   cost-effective) of the entire
                                10
   executed (signed) contract
   previously supplied for the
   original obligation? M (pp.
   28, 32)

5. 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
   data elements in the
   executed (signed) contract
   previously supplied for the
   original obligation, including
   those captured at obligation:
   M (pp. 28, 32)

        a. Obligating document
           number (if different from
           contract number)?

        b. Contractor name?

        c. Contractor address?

        d. Contract administration
           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 31          GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                                               Yes,
Obligation/De-Obligation                       No,                       Explanation
     De-Obligation                              or
                                               N/A
    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, 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 government-
       designated receiving
       officials?

    q. Names of government-
       designated invoice-
       approving officials?



Page 32   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                               Yes,
Obligation/De-Obligation                       No,                       Explanation
     De-Obligation                              or
                                               N/A
    r. Names of government-
       designated acceptance
       officials?

    s. Shipping costs?

    t. Shipping terms (e.g., FOB
       destination)?

6. To support the de-obligation
   process, does the single
   integrated financial
   management system provide
   the capability to identify the
   method of acquisition (e.g.,
   purchase or lease) previously
   supplied for the original
   obligation? M (pp. 28, 32)

7. 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, where
   applicable, the following
   information previously
   supplied for the original
   obligation: V (pp. 29, 32)

    a. Performance measure
       code?

    b. Revenue source code?

    c. Additional funding
       indicator, including
       increases and decreases?




Page 33   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                                                Yes,
Obligation/De-Obligation                        No,                       Explanation
     De-Obligation                               or
                                                N/A
    d. Line item number?

    e.    Contract line item data?

    f. ALC?

8. 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 an indicator
   (e.g., Y/N) as to whether
   payments to the contractor
   are exempt from electronic
   funds transfer (EFT)? V (pp.
   29, 32)

9. 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 (pp. 29, 32)

    a. Contract number
       (including modification
       number, if any)?

    b. All associated delivery
       order numbers (including
       modification number, if
       any)?

    c. All associated task order
       numbers (including




Page 34    GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                                 Yes,
Obligation/De-Obligation                         No,                       Explanation
     De-Obligation                                or
                                                 N/A
          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 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
       information?

    l. Name of the contractor’s
       financial agent?




Page 35     GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




Obligation/De-Obligation                       Yes,                      Explanation
      De-Obligation                            No,
                                                or
                                               N/A
    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. Name of the financial
       institution receiving the
       wire transfer payment, if
       the contractor’s financial
       agent is not connected
       directly to the Fedwire
       Transfer System online?

    s. Address of the financial
       institution receiving the
       wire transfer payment, if
       the contractor’s financial
       agent is not connected
       directly to the Fedwire
       Transfer System online?

    t. Telegraphic abbreviation



Page 36   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements



                                                 Yes,
Obligation/De-Obligation                         No,                       Explanation
     De-Obligation                                or
                                                 N/A
          of the financial institution
          receiving the wire transfer
          payment, if the
          contractor’s financial
          agent is not connected
          directly to the Fedwire
          Transfer System online?

    u. Nine-digit RTN of the
       financial institution
       receiving the wire transfer
       payment, if the
       contractor’s financial
       agent is not connected
       directly to the Fedwire
       Transfer System online?

10. Does the agency’s single
    integrated financial
    management system provide
    the capability for both
    acquisition users and finance
    users to cross-reference
    contract numbers and related
    interagency agreements? V
    (pp. 29, 32)

11. Does the agency’s single
    integrated financial
    management system provide
    the capability for both
    acquisition users and finance
    users to access the following
    lease information: V (pp. 29-
    30, 32)

    a. Amount?

    b. Agency option to
       purchase at end of lease?




Page 37     GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




Obligation/De-Obligation                       Yes,                      Explanation
     De-Obligation                             No,
                                                or
                                               N/A
    c. Purchase price, if agency
       has option to purchase at
       end of lease?

    d. Life expectancy of leased
       property when new?

    e. Remaining life of leased
       property when leased?

    f. Current retail or fair value
       of leased property?

    g. Agency option to
       property ownership
       transfer at end of lease?

    h. Access to the lease
       agreement, including
       terms and conditions (e.g.,
       discount terms and lease
       period)?

12. Does the agency’s acquisition
    system enable electronic de-
    obligation of funds? V (pp.
    30, 32)

13. 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 associated with
    contract changes: V (pp. 30,
    32)




Page 38   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                                               Yes,
Obligation/De-Obligation                       No,                       Explanation
     De-Obligation                              or
                                               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-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A
1. Does the agency’s single
   integrated financial
   management system provide
   the capability, related to the
   contractor, for both
   acquisition users and finance
   users to access: M (p. 35)

    a. The contractor’s nine-
       digit numeric taxpayer
       identification number
       (TIN)?

    b. The contractor’s Data
       Universal Numbering
       System (DUNS)
       identification?

2. Does the agency’s single
   integrated financial
   management system provide
   the capability, related to the
   contractor, to provide an
   indicator (e.g., Y/N) as to
   whether payments to the
   contactor are exempt from
   EFT? M (p. 35)

3. Does the agency’s single
   integrated financial
   management system provide
   the capability for both
   acquisition users and finance
   users to access the following
   information related to the
   contractor for an EFT
   payment: M (p. 35)

    a. Contract number
       (including modification


Page 40   GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




              Payment                            Yes,                      Explanation
                                                 No,
                                                  or
                                                 N/A
          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, 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?

    k. Telephone number of the
       contractor official


Page 41     GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




              Payment                            Yes,                      Explanation
                                                 No,
                                                  or
                                                 N/A
          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. 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
          institution receiving the
          wire transfer payment, if
          the contractor’s financial


Page 42     GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




                   Payment                                 Yes,                       Explanation
                                                           No,
                                                            or
                                                           N/A
             agent is not connected
             directly to the 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 is not connected
           directly to the Fedwire
           Transfer System online?

4. 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 following contract
   information that is captured
   at obligation: M (pp. 35-36)

        a. Contract number
           (including modification
           number, if any)?




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 43         GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04)
Acquisition/Financial Systems Interface Requirements




            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A

    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)?

    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 contract?

    l. Contract administration
       office?



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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A
    m. Payment office?

    n. Product or service
       description?

    o. Unit of measure?

    p. Unit price?

    q. Extended price?

    r. Quantity?

    s. Payment terms and
                 11
       conditions ?
                   12
    t. Payment type ?

    u. Accounting information?

    v. Names of government-
       designated receiving
       officials?

    w. Names of government-
      designated certifying
      officials?

    x. Names of government-
       designated acceptance
       officials?

    y. Variance amount or
       percentage allowed?

    z. Total amount?




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                Payment                               Yes,                        Explanation
                                                      No,
                                                       or
                                                      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)
            13
   acquired ? M (p. 36)




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



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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A
8. 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 following required
   information associated with
   the payment for PP&E
   acquired under lease: M (p.
   36)

    a. Lease agreement?

    b. Lease terms?

    c. Amount of the lease?

    d. Discount rate?

9. 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 costs associated
   with the cleanup of PP&E? M
   (p. 36)


10. 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 asset identifier(s)
    associated with the cleanup
    of PP&E? M (p. 36)



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                   Payment                                Yes,                         Explanation
                                                          No,
                                                           or
                                                          N/A
11. 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 following items
    associated with the payment?
    M (p. 36)

        a. Asset identifier and/or
           project/program code?

        b. Asset category14?

12. 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 following
    information associated with
    acquisitions related to
    software development: M (p.
    37)

        a. Total acquisition costs by
           line item description of
           phase (e.g., completion of
           conceptual formulation,
           design, and testing)?

        b. Transaction purpose (e.g.,
           acquisition, data
           conversion, or repair)?

        c. Asset identifier or
           associated

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



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                   Payment                                 Yes,                Explanation
                                                           No,
                                                            or
                                                           N/A
            project/program?

        d. Elements of products and
           services acquired (e.g.,
           training, licenses, and
           manuals)?

13. 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 assignment of claim
    information to ensure
    payment is made in
    accordance with the
                 15
    assignment? M (p. 37)

14. 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 contract terms
    regarding delivery or
    constructive delivery? M (p.
    37)

15. 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
    advance/prepayment terms
    associated with a contract

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



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                Payment                               Yes,                         Explanation
                                                      No,
                                                       or
                                                      N/A
     financing agreement? M (p.
     37)

16. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to the
    payment request, for both
    acquisition users and finance
    users to access the bill,
    invoice, or written request
    for payment? M (p. 37)

17. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to the
    payment request, for both
    acquisition users and finance
    users, to access the following
    proper invoice16 information:
    M (pp. 37-38)

     a. Name of contractor?

     b. Address of contractor?

     c. Contract number
        (including modification
        number, if any)?

     d. All associated delivery
        order numbers (including
        modification number, if
        any)?

     e. All associated task order

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



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              Payment                            Yes,                      Explanation
                                                 No,
                                                  or
                                                 N/A
          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 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. Name of contractor
       official to whom payment
       is to be sent?



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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A
    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 address of person
       to notify if invoice is
       defective?

    w. Invoice date?

    x. Invoice receipt date?

    y. Proper invoice date?

    z. Proper invoice receipt
       date?

    aa. Transportation costs?

    bb. Prompt payment terms?

    cc. Vendor invoice number?

    dd. Proper invoice
        acceptance date?

18. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to the



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                   Payment                              Yes,                   Explanation
                                                        No,
                                                         or
                                                        N/A
       payment request, to provide
       an indicator, for both
       acquisition users and finance
       users, to mark whether an
                              17
       invoice has been paid? M (p.
       38)

19. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to the
    payment request, for both
    acquisition users and finance
    users, to access the
    estimated cost of work
    completed by a contractor
    for facilities or equipment
    constructed or manufactured
    by contractors in accordance
    with contract specifications?
    M (p. 38)

20. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to
    receipt, for both acquisition
    users and finance users, to
    access the following
    information from the
    receiving report: M (pp. 38-
    39).

       a. Contract number
          (including modification
          number, if any)?

       b. All associated delivery
          order numbers (including

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



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              Payment                            Yes,                      Explanation
                                                 No,
                                                  or
                                                 N/A
          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
       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
       official?

    m. Printed name of receiving
       official?


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                 Payment                            Yes,                      Explanation
                                                    No,
                                                     or
                                                    N/A
       n. Phone number of
          receiving official?

       o. Mailing address of
          receiving official?


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. 39)

       a. Contract number
          (including modification
          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. PO number (including
          modification number, if
          any)?

       e. BPA number (including
          modification number, if
          any)?

       f. All associated BPA call

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


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              Payment                            Yes,                      Explanation
                                                 No,
                                                  or
                                                 N/A
          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 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
       official?

    s. Title of acceptance
       official?

    t. Phone number of


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              Payment                            Yes,                      Explanation
                                                 No,
                                                  or
                                                 N/A
          acceptance official?

    u. Mailing address of
       acceptance official?

    v. Interest calculation
           18
       date ?

22. 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 associated with
    final acceptance at closeout
    relative to final payment: M
    (p. 39)

    a. Date of acceptance?

    b. Evidence of performance
       (e.g. receiving report
       approved by designated
       official)?

    c. Receipt of products and
       services?

23. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to
    acceptance, to provide to
    both acquisition users and
    finance users, notification of
    the following: M (pp. 39-40)

    a. Receipt and acceptance
       of product/services has


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              Payment                            Yes,                      Explanation
                                                 No,
                                                  or
                                                 N/A
          occurred?

    b. Title has passed?

    c. Terms of the contract
       have been met?

    d. Progress under the
       contract has been made
       for a contract financing
       payment?

24. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to
    acceptance, for both
    acquisition users and finance
    users, to access: M (p. 40)

    a. The acquisition cost of
       each item?

    b. The proper accounting
       classification of each
       item?

25. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to
    acceptance, to provide to
    both acquisition users and
    finance users, an evidence-of-
    performance indicator if
    payment was made prior to
    performance in accordance
    with the fast or advance
    payment clause? M (p. 40)




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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A
26. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to
    acceptance, for both
    acquisition users and finance
    users, to access information
    on the history of contractor
    deficiencies to determine if
    fast pay abuse exists? M (p.
    40)

27. 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 the following: M (p.
    40)

    a. Contract number
       (including modification
       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. PO number (including
       modification number, if
       any)?

    e. BPA number (including
       modification number, if


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             Payment                            Yes,                      Explanation
                                                No,
                                                 or
                                                N/A
          any)?

    f. All associated BPA call
       numbers (including
       modification number, if
       any)?

    g. Contractor invoice
       number?

    h. Total invoice amount?

    i. Name of contractor
       official to whom payment
       is to be sent?

    j. Address of contractor
       official to whom payment
       is to be sent?

28. 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: M (p. 40)

    a. The name of the financial
       approving officer for a
       voucher?

    b. The signature of the
       financial approving
       officer for a voucher?

    c. The phone number of the
       financial approving
       officer for a voucher?

    d. The name of the


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              Payment                            Yes,                      Explanation
                                                 No,
                                                  or
                                                 N/A
          certifying officer for a
          voucher?

    e. The signature of the
       certifying officer for a
       voucher?

    f. The phone number of the
       certifying officer for a
       voucher?

29. 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 the appropriation or
    fund symbol for each
    voucher? M (p. 40)

30. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to the
    payment, to provide, for both
    acquisition users and finance
    users, a partial payment
    indicator? M (p. 40)

31. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to the
    payment, to provide, for both
    acquisition users and finance
    users, the ability to
    recognize, for an invoice, that
    supplies or services have
    been received and accepted?
    M (p. 40)


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                   Payment                                  Yes,                        Explanation
                                                            No,
                                                             or
                                                            N/A
32. Does the agency’s single
    integrated financial
    management system provide
    the ability to make payment
    without an invoice, based on
    the contract schedule of
    payment? M (p. 40)

33. 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 the following
    information associated with
    the payment of an asset: M
    (pp. 40-41)

        a. Asset identifier code(s)?

        b. Total asset or
                             19
           improvement costs?

        c. Category of PP&E (e.g.,
           heritage assets, multi-use
           assets, general PP&E,
           stewardship)?

        d. Quantity?

34. Does the agency’s single
    integrated financial
    management system provide
    the capability to flag
    payments for
    accelerated/special
    processing? M (p. 41)


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



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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A
35. Does the agency’s single
    integrated financial
    management system identify
    project(s) associated with a
    payment? M (p. 41)

36. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to the
    payment, to match the
    following in accordance with
    the contract: M (p. 41)

    a. Receipts to funding
       source(s)?

    b. Acceptance to funding
       source(s)?

    c. Payment to funding
       source(s)?

37. Does the agency’s single
    integrated financial
    management system provide:
    M (p. 41)

    a. The total amount paid for
       each contract?

    b. The total amount paid for
       each delivery order?

    c. The total amount paid for
       each task order?

    d. The total amount paid for
       each BPA call?

    e. The amount of funds


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             Payment                            Yes,                      Explanation
                                                No,
                                                 or
                                                N/A
          remaining for each
          contract?

    f. The amount of funds
       remaining for each
       delivery order?

    g. The amount of funds
       remaining for each task
       order?

    h. The amount of funds
       remaining for each BPA
       call?

38. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to the
    payment, for both acquisition
    users and finance users to
    verify the contracting
    officer’s approval, including
    amount and accounting
    information for a
    performance-based payment?
    M (p. 41)

39. Does the agency’s single
    integrated financial
    management system provide
    the capability to permit
    progress payments in the
    amount approved by the
    contracting officer? M (p. 41)

40. Does the agency’s single
    integrated financial
    management system provide
    the capability to permit



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                Payment                              Yes,                        Explanation
                                                     No,
                                                      or
                                                     N/A
     payment without evidence of
                 20
     performance? M (p. 41)

41. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to the
    payment, to provide, for both
    acquisition users and finance
    users, an indicator (e.g., Y/N)
    as to whether the payment is
    for a commercial purchase
    card issuer? M (p. 41)

42. Does the agency’s single
    integrated financial
    management system provide
    the capability to permit
    payment to commercial
    purchase card issuers prior
    to evidence of receipt or
    performance? M (p. 41)

43. Does the agency’s single
    integrated financial
    management system provide
    the capability, related to the
    payment, to provide, for both
    acquisition users and finance
    users, an indicator (e.g., Y/N)
    as to whether the associated
    contract has a fast payment
    clause? M (p. 41)

44. If the associated contract
    does have a fast payment
    clause, does the agency’s
    single integrated financial

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



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               Payment                             Yes,                       Explanation
                                                   No,
                                                    or
                                                   N/A
     management system use the
     contractor’s invoice to trigger
     payment? M (p. 41)

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 the following
    information for
    intragovernmental payment
                           21
    and collection (IPAC)
    transactions: M (pp. 41-42)

     a. Agency location code
        (ALC) contact?

     b. Contact telephone
        number?

     c. Contact email address?

     d. Originating ALC?

     e. Customer ALC?

     f. Amount?

     g. Obligating document
        number?

     h. Purchase order number?

     i. Invoice number?

     j. Pay flag?

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



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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A

    k. Quantity?

    l. Unit price?

    m. Unit of issue?

    n. Sender Treasury account
       symbol (e.g.,
       appropriation)?

    o. Receiver department
       code?

46. 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 the following IPAC
    adjustment transaction
    information: M (p. 42)

    a. ALC contact?

    b. Contact telephone
       number?

    c. Contact e-mail address?

    d. Originating ALC?

    e. Customer ALC?

    f. Amount?

    g. Original IPAC document
       reference number?

    h. Original date


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             Payment                            Yes,                      Explanation
                                                No,
                                                 or
                                                N/A
          accomplished?

    i. Original accounting date?

47. 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 the following
    information for IPAC zero-
    dollar transactions: M (p.
    42)

    a. ALC contact?

    b. Contact telephone
       number?

    c. Contact e-mail address?

    d. Originating ALC?

    e. Customer ALC?

48. 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 the following
    information for purchase
    card payments: M (pp. 42-43)

    a. Card number?

    b. Accounting data
       associated with card
       number?


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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A

    c. Fiscal year?

    d. Appropriation/Treasury
       fund symbol?

    e. Organization code?

    f. Cost center?

    g. Object class?

    h. Project code?

    i. Program Code?

    j. Individual name or office
       name of cardholder?

49. Does the agency’s single
    integrated financial
    management system provide
    process controls that support
    the following pre-audit
    verifications: M (pp. 43-44)

    a. Contract number is valid?

    b. Payee name is correct?

    c. Required administrative
       authorizations for the
       procurement were
       obtained (names, titles,
       and phone numbers)?

    d. Required administrative
       approvals for payment
       were obtained (names,
       titles, and phone
       numbers)?


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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A

    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 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 for?

    k. Cost-effective discounts
       have been taken?



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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A
    l. All applicable deductions
       were made and credited to
       the proper account in the
       correct amount?

    m. Receipt, acceptance and
      payment are matched to
      funding source(s) in
      accordance with the
      contract?

    n. Financing payments have
       been properly liquidated
       against delivery
       payments?

50. Does the agency’s single
    integrated financial
    management system provide
    process controls that verify
    that the appropriate
    government officials have
    signed the appropriate form
    authorizing payment? M (p.
    44)

51. Does the agency’s single
    integrated financial
    management system provide
    process controls that verify
    funds availability before
    making payment? M (p. 44)

52. Does the agency’s single
    integrated financial
    management system provide
    process controls that verify
    that electronic payments are
    within the maximum amount




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                  Payment                             Yes,                        Explanation
                                                      No,
                                                       or
                                                      N/A
       specified in the Treasury
                                 22
       Financial Manual (TFM)?
       M (p. 44)

53. Does the agency’s single
    integrated financial
    management system provide
    the capability to capture
    vendor information required
    when registering with the
    Central Contractor
    Registration (CCR)? M23 (p.
    44)

54. Does the agency’s single
    integrated financial
    management system provide
    the capability to track
    activity by CCR identifier?
      23
    M (p. 44)

55. Does the agency’s single
    integrated financial
    management system provide
    the capability to provide an
    indicator (e.g., Y/N) as to
    whether the contractor is
    registered through the CCR?
    M23 (p. 44)

56. Does the agency’s single
    integrated financial
    management system provide
    the capability to provide an

22
     See the Treasury Financial Manual, I TFM 4-2000, Payment Issue Disbursing Procedures (p. 67).
23
  JFMIP designated this requirement as “value-added” but pointed out that it would become mandatory upon
issuance of governmentwide implementing standard requirements (p. 44). OMB has since issued its
Memorandum for the Heads of Departments and Agencies, M-03-01, October 4, 2002, Business Rules For
Intragovernmental Transactions which became effective October 1, 2003.




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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A
    indicator (e.g., Y/N) as to
    whether the contractor is
    exempt from registering
    through the CCR? M23 (p. 44)

57. Does the agency’s single
    integrated financial
    management system provide
    the ability to produce aged
    accounts payable
    information? V (p. 44)

58. Does the agency’s single
    integrated financial
    management system provide
    the ability to cross-reference
    contract numbers and related
    interagency agreements? V
    (p. 44)

59. Does the agency’s single
    integrated financial
    management system provide
    the capability for both
    acquisition users and finance
    users to access the following
    optional data elements of the
    contract: V (p. 44)

    a. Line item number?

    b. Estimated completion
       date?

60. Does the agency’s single
    integrated financial
    management system provide
    the capability to access the
    contract payment method




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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A
    (e.g., payment to be made by
    purchase card or other
    noninvoice means, or
    payment to be made by
    invoice) which triggers a
    rejection of any invoice, if
    the payment method
    specified by the invoice
    differs from that allowed for
    in the contract? V (p. 44)

61. Does the agency’s single
    integrated financial
    management system provide
    the capability for both
    acquisition users and finance
    users to access the name(s)
    of individual(s) who must
    approve the invoice before
    payment can be made? V (p.
    45)

62. Does the agency’s single
    integrated financial
    management system provide
    the capability to allow
    contracting staff to
    determine whether a
    contractor is a first-time
    contractor or abuser of fast
    pay (so that contracting can
    determine whether or not to
    include a fast-pay clause)? V
    (p. 45)

63. Does the agency’s single
    integrated financial
    management system provide
    the capability to enable: V
    (p. 45)



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                   Payment                                Yes,                          Explanation
                                                          No,
                                                           or
                                                          N/A
        a. Electronic receiving
           report processing?

        b. Electronic submission of
           invoices?

        c. Electronic approval and
           signatures?

        d. Electronic notification
           alerts for pending actions?

64. Does the agency’s single
    integrated financial
    management system provide
    the capability to compare the
    following electronic invoice
    data elements to the contract
    data and advise of “match” or
    “no match:” V (p. 45)

        a. Contract/order number?

        b. Description of items or
           services?

        c. Quantity?

        d. Price?

65. Does the agency’s single
    integrated financial
    management system provide
    the capability to “forward” or
    make available the invoice
    data to others outside the
    finance office24 for receipt
    and acceptance sign-offs on-
    line? V (p. 45)

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



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            Payment                            Yes,                      Explanation
                                               No,
                                                or
                                               N/A
66. Does the agency’s single
    integrated financial
    management system provide
    the capability to: V (p. 45)

    a. Record or recognize if
       invoiced quantities
       exceed, match or are less
       than contract quantities?

    b. Keep track of quantities
       yet to be invoiced or
       received?




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                                                Yes,
             Closeout                           No,                        Explanation
                                                 or
                                                N/A
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 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
       numbers (including
       modification number, if
       any)?



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                                                Yes,
             Closeout                           No,                        Explanation
                                                 or
                                                N/A
    i. Date of receipt?

    j. Date of acceptance?

    k. Final acceptance
       indicator?

2. Does the agency’s single
   integrated financial
   management system provide
   the capability to access or
   provide evidence that the
   contractor’s final invoice has
   been submitted? M (p. 49)

3. Does the agency’s single
   integrated financial
   management system provide
   the capability to provide
   evidence that final invoice
   payment has taken place with
   the following: M (p. 49)

    a. Final payment indicator,
       including any resolution of
       contract withholds?

    b. Invoice number?

    c. Total amount paid?




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                                                Yes,
             Closeout                           No,                        Explanation
                                                 or
                                                N/A
4. Does the agency’s single
   integrated financial
   management system provide
   the capability, where excess
   funds have been identified, to
   provide: M (p. 49)

    a. The document number
       under which the funds
       were obligated?

    b. The amount of the de-
       obligation?

    c. The date of the de-
       obligation?

5. Does the agency’s single
   integrated financial
   management system provide
   the capability to provide an
   accounting document
   number? V (p. 49)

6. Does the agency’s single
   integrated financial
   management system provide
   the capability to enable: V
   (p. 49)

    a. Electronic contracting?

    b. Electronic obligation of
       funds?

    c. Electronic approvals and
       signatures?

    d. Electronic notification
       alerts for pending actions?




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                                               Yes,
   Micropurchases Made                         No,                       Explanation
   with Purchase Cards                          or
                                               N/A
1. Does the agency’s single
   integrated financial
   management system provide
   the capability for both
   acquisition users and finance
   users to access the following
   information at the time of
   purchase card approval: M
   (pp. 56-57)

    a. Card number?

    b. Fiscal year?

    c. Appropriation/Treasury
       fund symbol?

    d. Organization code?

    e. Cost center?

    f. Object class?

    g. Project code?

    h. Program code?

    i. Individual name or office
       name of cardholder?




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

    a. Amount?

    b. Card number?

    c. Individual name or office
       of cardholder?




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           General Systems                           Yes,                      Explanation
            Requirements                             No,
                                                      or
                                                     N/A
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. Complete, accurate, and
          prompt 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. Timely and proper sharing
          of common information
          between the acquisition

25
     As prescribed by law (p. 59).



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          General Systems                        Yes,                      Explanation
           Requirements                          No,
                                                  or
                                                 N/A
          and core financial systems,
          and other mixed systems
          (e.g., property
          management systems)?

    h. Adequate management
       controls, including internal
       and security controls,
       policies, and procedures
       intended to protect the
       agency’s key systems,
       data, and interfaces from
       disruption and
       unauthorized access or
       alteration 25? M (p. 59)

2. Does the agency’s single
   integrated financial
   management system facilitate
   the reconciliation of
   information that is common
   to the acquisition system and
   the core financial
   management system by
   providing for: M (p. 60)

      a. Multiple levels of system
         access, transaction
         authorization, and
         approval authority?

      b. Single source data
         entry?

      c. Validation of funds
         availability prior to
         scheduling payment?

      d. Communication of the
         need for additional
         funds?


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          General Systems                        Yes,                      Explanation
           Requirements                          No,
                                                  or
                                                 N/A

      e. Simultaneous posting of
         budgetary and
         proprietary accounts?

      f. Prepayment
         examinations from
         diverse locations?

      g. Controls to ensure
         transaction processing
         in proper chronological
         and numeric sequence?

      h. Standard edits for
         shared data?

3. Does the agency’s single
   integrated financial
   management system provide
   audit trails to trace
   transactions from: M (p. 60)

    a. Source documents?

    b. Original input?

    c. Other systems?

    d. System-generated
       transactions?

4. Does the agency’s single
   integrated financial
   management system provide
   transaction details to support
   account balances? M (p. 60)

5. Does the agency’s single
   integrated financial
   management system provide


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          General Systems                        Yes,                      Explanation
           Requirements                          No,
                                                  or
                                                 N/A
    the capability to relate data
    elements to each other
    through an integrated data
    query facility that supports
    ad hoc query access to
    financial information? M (p.
    60)

6. Does the agency’s single
   integrated financial
   management system provide
   data analysis reporting tools?
   M (p. 60)

7. Does the agency consult
   JFMIP’s Framework for
   Federal Financial
   Management Systems and
   Core Financial System
   Requirements documents in
   determining appropriate
   technical requirements for
   the agency’s operating
   environment? M (p. 60)

8. Does the agency identify and
   test agency functional
   requirements? M (p. 60)

9. Does the agency perform
   acceptance and independent
   verification and validation to
   ensure that the acquisition
   system meets performance
   requirements and integrates
   within the agency’s specific
   information technology
   environment? M (pp. 60-61)




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          General Systems                        Yes,                      Explanation
           Requirements                          No,
                                                  Or
                                                 N/A
10. Does the agency’s single
    integrated financial
    management system provide
    flexible security facilities to
    control user access at varying
    degrees including: M (p. 61)

    a. Overall system access?

    b. Capability to perform
       specific functions (e.g,
       inquiry, update)?

    c. Access to certain
       functionality?

11. Does the agency’s single
    integrated financial
    management system provide
    the capability to define
    access to specific functions
    by: M (p. 61)

    a. User name?

    b. Class of user?

    c. User’s position?

12. Does the agency’s single
    integrated financial
    management system provide
    for multiple levels of
    approvals based on user-
    defined criteria including: M
    (p. 61)

      a. Dollar limits?




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          General Systems                        Yes,                      Explanation
           Requirements                          No,
                                                  or
                                                 N/A


      b. Type of document
         processed?

13. Does the agency’s single
    integrated financial
    management system provide
    the capability to perform
    reconciliation routines for
    internal participant: M (p. 61)

    a. Accounts?

    b. Ledgers?

    c. Funds?

14. Does the agency’s single
    integrated financial
    management system provide
    the capability to identify
    unsuccessful reconciliations
    via either error log or error
    report? M (p. 61)

15. To ensure the security and
    confidentiality of records and
    to protect against anticipated
    threats or hazards to record
    security or integrity which
    could result in substantial
    harm, embarrassment,
    inconvenience, or unfairness
    to any individual on whom
    information is maintained,
    has the agency’s single
    integrated financial
    management system
    established the appropriate:
    M (p. 61)


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          General Systems                        Yes,                      Explanation
           Requirements                          No,
                                                  or
                                                 N/A


    a. Administrative
       safeguards?

    b. Technical safeguards?

    c. Physical safeguards?

16. Does the agency’s single
    integrated financial
    management system provide
    a mechanism to: M (p. 61)

    a. Monitor changes to
       software coding?

    b. Identify any individual
       who makes changes to the
       software coding?

    c. Determine whether the
       individual who made
       changes to the software
       coding is an authorized
       user?

17. Does the agency’s single
    integrated financial
    management system have the
    ability to report on contract
    funding and payment by: M
    (p. 61)

    a. Contract number?

    b. All associated delivery
       order numbers?

    c. All associated task order
       numbers?


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          General Systems                        Yes,                      Explanation
           Requirements                          No,
                                                  or
                                                 N/A


    d. Purchase order number?

    e. Blanket purchase
       agreement number?

    f. All associated BPA call
       numbers?




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

2. Is the agency’s single
   integrated financial
   management system
   sufficiently flexible to purge
   information consistent with
   varying record keeping
   requirements? M (p. 63)




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Acquisition/Financial Systems Interface Requirements



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                       Streamlining the Payment Process
Evaluation Tool. GAO-01-1008G.                        While Maintaining Effective Internal
Washington, D.C.: August 2001.                        Control. GAO/AIMD-00-21.3.2.
                                                      Washington, D.C.: May 2000.

Determining Performance and                           Standards for Internal Control in the
Accountability Challenges and High                    Federal Government. GAO/AIMD-00-
Risks, GAO-01-159SP. Washington,                      21.3.1. Washington, D.C.: November
D.C.: November 2000.                                  1999.


Financial Management Systems

Property Management Systems                           Human Resources and Payroll
Requirements Checklist. GAO-02-171G.                  Systems Requirements Checklist.
Washington, D.C.: December 2001.                      GAO/AIMD-00-21.2.3. Washington, D.C.:
                                                      March 2000.
Grant Financial System Requirements                   Core Financial System Requirements
Checklist. GAO-01-911G. Washington,                   Checklist. GAO/AIMD-00-21.2.6.
D.C.: September 2001.                                 Washington, D.C.: February 2000.

Guaranteed Loan System                                System Requirements for Managerial
Requirements Checklist. GAO-01-371G.                  Cost Accounting Checklist. GAO/AIMD-
Washington, D.C.: March 2001.                         99-21.2.9. Washington, D.C.: January
                                                      1999.

Seized Property and Forfeited Assets                  Inventory System Checklist.
Requirements Checklist. GAO-01-99G.                   GAO/AIMD-98-21.2.4. Washington, D.C.:
Washington, D.C.: October 2000.                       May 1998.

Travel System Requirements Checklist.                 Framework for Federal Financial
GAO/AIMD-00-21.2.8. Washington, D.C.:                 Management System Checklist.
May 2000.                                             GAO/AIMD-98-21.2.1. Washington, D.C.:
                                                      May 1998.
Direct Loan System Requirements
Checklist. GAO/AIMD-00-21.2.6.
Washington, D.C.: April 2000.


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Financial Reporting (Accounting Standards)

Title 2 Standards Not Superceded by                    Benefit System Requirements:
FASAB Issuances. GAO-02-248G.                          Checklist for Reviewing Systems under
Washington, D.C.: November 2001.                       the Federal Financial Management
                                                       Improvement Act. Washington, D.C.:
                                                       October 2003.




(195012)


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