Appendix_3_Expanded_Acronym.pdf

APPENDIX 3 ACRONYMS LIST

A6 Information Dominance & CIO ADPE Automatic Data Processing Equipment AIT Assessment Implementation Team ANACI Access National Agency Check and Inquiries BAR Bi-Weekly Activity Report BRAC Business Capability Acquisition Cycle CAP Corrective Action Plan CAR Corrective Action Request CDFM Certified Defense Financial Manager CFO Chief Financial Officer CFR Code of Federal Regulations CGFM Certified Government Financial Manager CIA Certified Internal Auditor CISA Certified Information Systems Auditor CLIN Contact Line Item Number CO Contracting Officer CONUS Continental United States COR Contracting Officer Representative CPA Certified Public Accountant CUECs Complementary User Entity Controls DBO/CMP Business Operations (DBO) – Comptroller (CMP) DCMA Defense Management Contract Agency DEAMS Defense Enterprise Accounting and Management System DD250 Department of Defense Form 250 (Receiving Report) DD254 Department of Defense Contract Security Requirement List DFARS Defense Federal Acquisition Regulation Supplement DFAS Defense Finance and Accounting Service DFAS-IN Defense Finance and Accounting Service – Indianapolis DISCO Defense Industrial Security Clearance Office DoD Department of Defense DoDIG Department of Defense Inspector General DRU Direct Reporting Unit DSCA Defense Security Cooperation Agency E&C Existence and Completeness ELC Entity Level Controls ERM Enterprise Risk Management ESC Executive Steering Committee FAR Federal Acquisition Regulation

FASAB Federal Accounting Standards Advisory Board FFMIA Federal Financial Management Improvement Act FFP Firm Fixed Price FIAR Financial Improvement & Audit Readiness FIP Financial Improvement Plan FISCAM Federal Information Systems Controls Audit Manual FMFIA Federal Managers' Financial Integrity Act FMKN FM Knowledge Now FOIA Freedom of Information Act FOUO For Official Use Only FRAD Funds Receipt and Distribution FRO Financial Reporting Objectives FY Fiscal Year (US)GAAP Generally Accepted Accounting Principles GAFS-R General Accounting and Finance System - Reengineered GAGAS Generally Accepted Government Auditing Standards GAO Government Accountability Office GEV General Equipment Valuation GF General Fund IAW In Accordance With ICOFR Internal Control over Financial Reporting IPA Independent Public Accounting IPR Internal Process Review IPT Independent Project Team IT Information Technology JPAS Joint Personnel Adjudication System KSD Key Supporting Document LAN Local Area Network MAC Moving Average Cost MCA Mission Critical Assets MEV Military Equipment Valuation MICP Manager's Internal Control Program MOU Memorandum of Understanding MPR Monthly Progress Report NCR National Capital Region NFR Notice of Findings and Recommendations NLT No Later Than OCONUS Outside the Continental United States OM&S Operating Material and Supplies OMB Office of Management and Budget OUSD(C) Office of Under Secretary of Defense (Comptroller)

PEO Program Executive Office PM Program Management PMO Program Management Office PMR Program Management Review PWS Performance Work Statement QA Quality Assurance QAM Quality Assurance Manager QAPC Quality Assurance Program Coordinator QASP Quality Assurance Surveillance Plan QCP Quality Control Plan R&D Research and Development SAT Senior Assessment Team SBR Statement of Budgetary Resources SECDEF Secretary of Defense SFAS Statements of Federal Financial Accounting SFFAC Statements of Federal Financial Accounting Concepts SFIS Standard Financial Information Structure SMC Space and Missile Systems Center SMCC Senior Management Control Council SOPs Standard Operating Procedures SP Service Provider SSAE Statement on Standards for Attestation Engagements TUM Team Update Meeting UoT Universe of Transactions VAL Visitor Authorization Letter VAR Visit Access Request WAWF Wide Area Work Flow