SP330015R5009_Attachment_J.2_CDRL_A005_Attachment_1__List_of_Internal_Controls_(3-25-15).xlsx
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Defense Logistics Agency Distribution
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Attachment J.2_CDRL A005_Attachment 1 List of Internal Controls
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| PCM Title | Process Area | Control # | Manual/ | ||||||
| Automated | Control | ||||||||
| Type | Financial Reporting Objective | Control Activity | Significance Level | Contract Reference for Requirement | |||||
| Physical Inventory | Third Count | N/A | Manual | Non-Key | Ensure all existing assets, as of the reporting date, including property in the custody of third parties, are included in the general ledger (FAM 395B: 8). Ensure recorded assets exist at a given date (FAM 395B: 4a). | Completeness, Existence, Manual, Recurring, Detective (Reconciliation) – In the event of a third count, the pre-adjustment research is conducted to resolve an inventory count discrepancy. The employee may review possible “in-float” transactions, confirms unit of issue, and may search surrounding locations in order to support the potential inventory adjustment or correct the erroneous first and second counts. This takes place after the second count and prior to entry of the third count. | Major | C-5.4.1, Physcial Inventory Control, Paragraph A, DLA Distribution SOP 4140.51, Physical Inventory Counts (3rd and 4th) | |
| Physical Inventory | Inventory Adjustment Voucher (IAV) | 10 | Manual | Key | Ensure all existing assets, as of the reporting date, including property in the custody of third parties, are included in the general ledger (FAM 395B: 8). Ensure recorded transactions represent economic events that actually occurred and are properly classified (FAM 395B: 1c, 2). | Completeness, Existence, Manual, Recurring, Detective (Management Review) –On a recurring basis, causative research is conducted on inventory adjustments identified for further review in accordance with MILSTRAP Chapter 7 using the Inventory Adjustment Voucher (IAV) generated automatically. The purpose of causative research is to determine the cause of the adjustment and correct any deficiencies identified. The research is a complete review of all transactions to include supporting source documentation, catalog change actions and shipment discrepancy files to be completed within 45 days from the date of the original adjustment. Upon completion of the research, the Causative Research Package is prepared and submited for review and approval to a designated authority based on the extended dollar value of the adjustment. The Causative Research Package includes the completed IAV and supporting DSS documentation (location transaction histories, issues, receipts, etc.) and may result in an adjustment reversal and, when warranted, reversal of other erroneous transactions that lead to the out of balance condition. The package is reviewed by the designated approval authority based on the adjustment amount. If the package cannot be approved, it will be returned to the preparer to provide additional information or conduct further research. The Causative Research Package is not closed out until it is approved. | Critical | C-5.4.1, Physical Inventory Control, Paragraph A, DLA Distribution SOP 4140.59, Voucher Management | |
| Physical Inventory | Inventory Adjustment Voucher (IAV) | 11 | Manual | Key | Ensure all existing assets, as of the reporting date, including property in the custody of third parties, are included in the general ledger (FAM 395B: 8) | Completeness, Manual, Monthly, Detective (Management Review) - The Contractor's Reviewing Authority (delegated in writing) determines all adjustments have been reviewed for completeness and timeliness by reviewing on a monthly basis that all Causative Research packages are completed within 45 days. | Critical | C-5.4.1, Physical Inventory Control, Paragraph A, DLA Distribution SOP 4140.52, Causative Research and DLA Distribution SOP 4140.59, Voucher Management | |
| Physical Inventory | Location Survey | N/A | Manual | Non-Key | Ensure all existing assets, as of the reporting date, including property in the custody of third parties, are included in the general ledger (FAM 395B: 8). Ensure recorded assets exist at a given date (FAM 395B: 4a). | Completeness, Existence, Manual, Recurring, Preventive (Reconciliation) - Location surveys conducted in accordance with the location survey schedule and the processes and procedures outlined in the contract requirements/references to achieve 100% completion rate per fiscal year with a minimal acceptable accuracy of 99.5 percent for all Distribution Locations. See appendix of Inventory PCM, Attachment 3 to CDRL A006 for a sample report of location survey accuracy. An annual schedule will be prepared to ensure 100% of existing locations are surveyed each fiscal year. The Government will print the YE6Z report monthly to validate the location survey is on track for completion. | Major | C-5.4.1, Physical Inventory Control, Paragraph A, DLA Distribution SOP 4140.13, Location Survey | |
| PCM Title | Process Area | Control # | Manual/ | ||||||
| Automated | Control | ||||||||
| Type | Financial Reporting Objective | Control Activity | Significance Level | Contract Reference for Requirement | |||||
| P_P2S_7 Distribution Processes | Receiving | 1 | Manual | Key | Control Activity: Existence, Completeness, Rights and Obligations Manual, Recurring, Preventative, Reconciliation: The Distribution Worker selects the correct Pre-Positioned Materiel Receipt (PMR) transaction (if available) in DSS by verifying the NSN and Document/Contract Number on the receiving documents (i.e.; DD Form 1348-1A). If a PMR is not available, the Distribution Worker verifies the Materiel Owner by utilizing a valid Owner RIC on the receiving documentation. If the Owner RIC is not available on the receiving document, the Distribution Worker will use the Service associated with the Shipper’s DoDAAC or the Service associated with the first letter of the Document Number on the receiving documentation. If receiving documentation is not available to determine the owner, the Distribution Worker assigns ownership to the Distribution Site's co-located Military Service RIC, utilizes WebFLIS to determine the source of Supply/Manager, or checks the NSN within DSS for any on-hand balances. If no owner determination can be made, as a last resort the Distribution Worker assigns the materiel to SMS owner. For all materiel received in without PMR, the Distribution Worker submits an informational SDR. If the materiel has no PMR and no/incomplete receiving documents, the Distribution Worker submits an SDR, resulting in suspension of the materiel within DSS and requires resolution from the Supply Center/Military Service. | Critical | C-5.2, DLA Distribution Process Manual, Receiving | ||
| P_P2S_7 Distribution Processes | Receiving | N/A | Manual | Non-Key | Ensure recorded assets exist at a given date (FAM 395B: 4a); Accounts and all the transactions (or assets) they accumulate are properly classified and Accounting principles are consistently applied from period to period (FAM 395B: 15, 16) | Completeness, Existence, Manual, Recurring, Preventive (Reconciliation) - Documentation and labeling is reviewed to ensure that only accountable materiel is properly inducted. The shipping label of tallied items is inspected to verify whether a secondary address or “Mark For” address is included on the shipping label. Materiel with a secondary address or “Mark For” address is removed from the offload area and place to permit for local delivery or customer pick-up. These actions are required to ensure segregation of accountable and non-accountable materiel. | Major | C-5.2.3 Receipt Process Documentation; C-5.2.4 Product Receipt Evaluation; C-5.3.1 Stow of Receipts | |
| P_P2S_7 Distribution Processes | Receiving | 2 | Manual | Key | Ensure recorded transactions represent economic events that actually occurred and are properly classified (FAM 395B: 1c, 2). All asset related events that occurred in the current period are recorded as transactions in the current period (FAM 395B: 6) | Control Activity: Existence, Completeness, Manual, Recurring, Preventative, Reconciliation: The Distribution Worker performs a KCC inspection of the materiel by validating the part number, physically counting the materiel, and visually inspecting the materiel for any damage or defects. The materiel quantity received is reconciled with the receiving document(s). The Distribution Worker enters the quantity received and Condition Code of the materiel within DSS to induct the materiel. The Distribution Worker signs, dates, and records the Operations Control Number (OCN) on the receiving document(s) as evidence of the reconciliation performed. The DSS receipt record also includes the user ID of the worker who receipted the materiel along with a date and time stamp. | Critical | C-5.2 Receiving | |
| P_P2S_7 Distribution Processes | Receiving | N/A | Manual | Non-Key | Ensure recorded assets exist at a given date (FAM 395B: 4a);Ensure recorded assets at a given date, are supported by appropriate detailed records that are accurately summarized and reconciled to the account balance (FAM 395B: 4b) | Completeness, Existence, Manual, Recurring, Preventive (Reconciliation) - Receipts are measured and weighed to ensure the dimensions of the received inventory match the information in DSS. If the dimensions of the material received are larger than the size programed into DSS, the item dimensions are updated in DSS. | Major | C-5.2.3 Receipt Process Documentation; C-5.2.4 Product Receipt Evaluation - paragraph D. | |
| PCM Title | Process Area | Control # | Manual/ | ||||||
| Automated | Control | ||||||||
| Type | Financial Reporting Objective | Control Activity | Significance Level | Contract Reference for Requirement | |||||
| P_P2S_7 Distribution Processes | MRO/Warehousing | N/A | Manual | Non-Key | All amounts that are canceled, restricted, or limited are included as reductions of resources in the SBR (GAO-02-126G). Corrective action is taken by responsible offices so that discovered discrepancies are resolved and the inventory accountable record, Quantity by Location (QBL), is updated in DSS. | Completeness, Manual, Recurring, Detective (Exception/Edit Report) – Prior to the physical stow of materiel, the Distribution Worker verifies and validates the Putaway Label against the materiel by visually verifying the Putaway Con trol Number (PCN), National Stock Number (NSN), location, location data (status), quantity, shelf life code, expiration date, unit of issue, type storage coe (TSC), and the visual appearance of the materiel condition. | Critical | C-5.3.1 Stow, Paragraph A, DLA Distribution SOP 4145.02, Stow | |
| P_P2S_7 Distribution Processes | MRO/Warehousing | N/A | Manual | Non-Key | Existence, Manual, Recurring, Preventative (Reconciliation) - Verifies and validates the pick ticket against the materiel by visually verifying the location, NSN, nomenclature, exception data, quantity, unit of issue, and condition code. When applicable, the shelf life code and expiration date are also verified and validated | Major | C-5.3.8.3 Stock Selection, Paragraph B, DLA Distribution SOP 4145.001, Pick | ||
| P_P2S_7 Distribution Processes | MRO/Warehousing | N/A | Manual | Non-Key | Control Activity: Existence, Completeness, Manual, Recurring, Preventative, Reconciliation: Within the pack process, the Distribution Worker visually verifies and validates the NIIN/NSN, quantity, unit of issue, and the visual appearance of the materiel condition against the Issue Release/Receipt Document, DD Form 1348-1A, or the shipping address on the Materiel Shipping Label DD Form 1387-1 at a Containerization Consolidation Point (CCP) if no DD Form 1348-1A is available. | Critical | C-5.3.8.3 Stock Selection, Paragraph B, DLA Distribution SOP 4145.11, Pack | ||
| N/A | Stock Readiness | N/A | Manual | Non-Key | Accounts and all the transactions (or assets) they accumulate are properly classified and Accounting principles are consistently applied from period to period (FAM 395B: 15, 16). Ensure recorded transactions represent economic events that actually occurred and are properly classified (FAM 395B: 1c, 2). | Completeness, Existence, Manual, Monthly, Detective (Physical Control) – Is a monthly review of inspection workload being conducted and workload assigned based on KA1E and all Open Inspections (screen) in DSS or the OPEN COSIS INSP batch report selection on screen RRIV. The open inspection inquiry screen displays all open inspections including those previously scheduled but not completed as described in Shelf Life Management Manual (DoD 4140.27-M). | Major | C-5.3.3, Care of Suupplies in Storage (COSIS), Paragraph A, DLA Distribution Process Manual, Stock Readiness | |
| Transportation (1st and 2nd Destination | N/A | Manual | Non-Key | Existence, Manual, Recurring, Detective (Management Review) - During the Outloading process, the Materiel Shipping Label (DD Form 1387-1), Carton Control Number (CCN), and packing slips (DD Form 1348-1), are visullay valided and present. Packages that have the documents attached continue to the freight staging lane. If the shipment is missing shipping labels, the shipment is returned to the Packing Area for corrective action. | Major | C-5.5.1.8 Shipment Preparation for Issues to Off-Base Customers | |||
| PCM Title | Process Area | Control # | Manual/ | ||||||
| Automated | Control | ||||||||
| Type | Financial Reporting Objective | Control Activity | Significance Level | Contract Reference for Requirement | |||||
| Transportation (1st and 2nd Destination) | N/A | Manual | Non-Key | Existence, Manual, Recurring, Detective (Reconciliation) - For freight shipments, the packages for shipment are reconciled with the VLO/manifest prior to the conveyance being loaded. If a discrepancy is identified, corrective action is performed. | Major | C-5.5.3 Shipping / Outloading, Paragraph C. | |||
| Transportation (1st and 2nd Destination) | N/A | Manual | Non-Key | Completeness, Manual, Recurring, Detective (Management Review) - The Transportation Assistant ensures shipment data is complete and accurate within Distribution Standard System by verifying in Distribution Standard System Screen, “Review Bill of Lading Information” (B36R). Data fields to be reviewed include, but are not limited to: SDDC routing and tender/contract number, carrier SCAC, destination, accessorial, appropriate TAC, estimated transportation charges, NMFC, serial numbers, dimensions, hazardous certification and any additional shipping documents. Invalid information identified by the Transportation Assistant is corrected prior to print. HAZMAT declarations that are found to be inaccurate are returned to the DPW for corrections. | Major | C-5.5.2 Traffic Management - paragraphs C4, C12, and C15 |
&"Arial,Regular"&18CDRL A005 Attachment 1 List of Internal Controls
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