SA_DAI_DoDAF_OV-6a_v1.0.00_2018.11.18.pdf

SA_DAI_DoDAF OV-6a_v1.0.00_2018.11.18

1. OV-6a Operational Rule Model

The following table lists the operational constraints of the architecture.

Constraints (43) Short Name Name Comment

Acceptance_ Trigger_Payment

DAI::Acceptance_

For intragovernmental transactions, acceptance (including constructive acceptance) must trigger the initiation of payment to the seller, unless otherwise agreed to in the intragovernmental order.

Acceptance_Evidence

DAI::Acceptance_Evidence

A buyer must record an expense or asset in accordance with acceptance evidence.

Accept_Delivery

DAI::Accept_Delivery

Each item and service must be inspected before acceptance.

Accept_Invoice_Data

DAI::Accept_Invoice_Data

Each invoice must be submitted electronically in accordance with DoD data standards and policy in order to be accepted, unless otherwise specified by the DoD in the contract or agreement.

Accounting_ Period_ Budget_Authority

DAI::Accounting_ Period_

Budget Authority must be recorded in the accounting period in which the legislation is enacted into law or as indicated by statutory requirement.

Acknowledge_ Receipt_1

DAI::Acknowledge_ Receipt_1 transactions, if the buyer has not acknowledged receipt or taken any action within the seven day timeframe for each instance of constructive acceptance, the seller may initiate funds transfer based on the shipper's confirmed or estimated delivery date, unless otherwise prohibited in the order.

Acquisition_ Cost_ Of_Asset

DAI::Acquisition_ Cost_ Of_Asset

The acquisition cost of an asset must be computed as the sum of the original cost of the asset, plus the appropriate purchase and production costs incurred to bring the item to its current condition and location.

Activity_ Identifier_Purpose

DAI::Activity_ Identifier_Purpose

If Activity Identifier is used as the cost object, then Activity Identifier will be used for cost accumulation.

Activity_ SFIS_Conformance

DAI::Activity_ SFIS_Conformance

Each activity of the DoD must conform to the Standard Financial Information Structure

(SFIS).

Advance_Payment

DAI::Advance_Payment transactions, the buyer must only provide advanced payment when failure to advance payment would incur financial hardship on the seller, as determined by an authorized official

Agency_ Accounting_ DAI::Agency_ Accounting_ Agency Accounting

Identifier_ Code_Purpose

Identifier Code must be used for accounting classification and financial reporting.

Agency_ Disbursing_ Identifier_ Code_System

DAI::Agency_ Disbursing_

Each accounting system must store and maintain Agency Disbursing Identifier Code values.

Amount_ Budget_Authority

DAI::Amount_ Budget_Authority

Budget Authority must be recorded in the amount specified by law or regulation.

Ancillary_ Cost_Expenditure

DAI::Ancillary_ Cost_Expenditure

The ancillary costs must include any reasonable and necessary expenditure such as built-in equipment, site preparation, planning, design, and installation to get the real property asset in place and ready for use.

Anti_ Deficiency_ Act_Violations

DAI::Anti_ Deficiency_

Each Anti-deficiency Act violation must be reported to the President and the Congress.

Apportionments_ Treasury_ Appropriation_ Fund_Symbol

DAI::Apportionments_ Treasury_ Appropriation_ Fund_Symbol

Each apportionment must be requested at the Treasury Appropriation Fund Symbol using an Apportionment and Reapportionment Schedule

(SF-132).

Apportionment_ Category_ Code_Purpose

DAI::Apportionment_ Category_

Apportionment Category Code must be used for accounting classification, general ledger posting, financial reporting, budgetary control, and funds control.

Apportionment_ Request_2

DAI::Apportionment_ Request_2

Each consolidated apportionment request must encompass the parent Treasury Appropriation Fund Symbol (TAFS) and all allocation accounts.

Appropriation_Notification

DAI::Appropriation_Notification

A notification must be sent to Congress within 30 days after funds exceeding the reprogramming threshold in the family housing appropriation have been reprogrammed.

Appropriation_Recognition

DAI::Appropriation_Recognition

An appropriation must be recognized as revenue when it is used for goods and services received, or when benefits and grants are provided.

Asset_ Allocation_ Standard_Code

DAI::Asset_ Allocation_

Each asset allocation user organization code must be the standard code as established by the DOD.

Asset_ Claim_Authority

DAI::Asset_ Claim_Authority

Any claim to an asset established by an entity must be based on legal authority.

Asset_Claims

DAI::Asset_Claims

Any claim to an asset established by an entity must be recognized as a receivable.

Bill_ Customer_Account

DAI::Bill_ Customer_Account

The Office of the Deputy Comptroller (ODC(P/B)), Revolving Funds Directorate must create a request to bill the customer appropriation account if a completed reimbursable order for goods and services is not paid within 30 days.

Budget_ Activity_ Identifier_Creation

DAI::Budget_ Activity_

A Budget Activity Identifier must be established in the accounting classification structure when the appropriation is signed by the President and will be maintained until available funding has been canceled.

Buyer_ Initiate_Transfer

DAI::Buyer_ Initiate_Transfer must initiate a funds transfer in accordance with the applicable order

Common_Processes

DAI::Common_Processes

Common processes must control, validate, and process similar types of financial transactions

Confirm_Obligation

DAI::Confirm_Obligation

Prior to booking an accounts payable or an expense accrual, the existence of an obligation must be confirmed.

Contract_ Action_Reporting

DAI::Contract_ Action_Reporting

The DoD must use electronic collection methods in accordance with DoD data standards and policy for contract action reporting.

Cost_ Element_

DAI::Cost_ Element_

Cost Element Code must be used for cost accumulation that is to be posted to the general ledger

General_ Ledger_ Account_Levels

DAI::General_ Ledger_

The general ledger must reflect accurate financially relevant information at both the control account and the subsidiary account levels

Good_ Obtainment_Compliance

DAI::Good_

Each good or service obtained by the DoD in accordance with the Federal Acquisition Regulation (FAR) must comply with the Defense Federal Acquisition Regulation.

Incurred_CIP_Record

DAI::Incurred_CIP_Record

Each cost incurred for a construction in progress (CIP) asset must be recorded in the original subsidiary CIP account.

Incur_Obligations

DAI::Incur_Obligations

An obligation may only be incurred against budget authority in a DoD Treasury account or an authorized allocation account.

Multi_ Year_ Last_Year

DAI::Multi_ Year_ Last_Year

A multi-year Treasury Appropriation Fund Symbol (TAFS) in its last year will not be apportioned longer than one fiscal year

New_Apportionment

DAI::New_Apportionment

The DoD must request a new apportionment action for the upcoming fiscal year for each Treasury Appropriation Fund Symbol (TAFS) subject to apportionment for which budgetary resources remain available

Obligate_ Amount_Available

DAI::Obligate_ Amount_Available

An obligation can not be incurred in an amount greater than the amount available in the affected Treasury account.

Obligate_ By_ Line_Item

DAI::Obligate_ By_ Line_Item must obligate by each line item amount in the intragovernmental order.

OMB_ Content_Policies

DAI::OMB_ Content_Policies

Each Department of Defense financial statement must be prepared in accordance with form and content policies prescribed by the Office of Management and Budget

(OMB).

OMB_Fund_Available

DAI::OMB_Fund_Available

A funds control process must not allow a commitment transaction posting if the total committed amount for a fund (undelivered orders, accrued expenditures, unpaid and accrued expenditures paid) exceeds the total availability of an allotment, allocation, or appropriation.

OSD_

Appropriation_Threshold

DAI::OSD_

The formal reprogramming threshold for procurement appropriations for

Department Regular Code 097 (Office of the Secretary of Defense) must be at Standard Financial Information Structure (SFIS) Budget Line Item element

Outstanding_ Direct_Loan

DAI::Outstanding_ Direct_Loan

An outstanding direct loan must be recognized as a receivable at the present value of its estimated net cash inflow.

Outstanding_Commitment

DAI::Outstanding_Commitment

An outstanding commitment must be canceled at the end of the appropriation period.

There are no operational requirements in the architecture.

Acceptance_ Trigger_Payment

DAI::Acceptance_ Trigger_Payment

For intragovernmental transactions, acceptance (including constructive acceptance) must trigger the initiation of payment to the seller, unless otherwise agreed to in the intragovernmental order.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (2) Short Name Name Comment

(BEA) 3.1.2.5.1

Receive Goods and Services

ApprovedObjects_FINAL::(BEA) 3.1.

Manage Acquisition Business Functional Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.5. Perform Receipt Acceptance and Return::(BEA) 3.1.2.5.1 Receive Goods and Services

BEA L4 - This activity includes all actions taken by a receiving activity from the performance of a service by a provider or from the physical turnover of material by a carrier until the on-hand balance of the accountable stock record file or in-process receipt file is updated to reflect the received material as an asset in storage, or the material is issued directly from receiving to the customer. [Leaf:

No; Processes: No; IE for Compliance: No; System Function: No]

(BEA) 8.1.4.2.

Manage Scheduled Payments

ApprovedObjects_FINAL::(BEA) 8.

Perform Financial Management::(BEA)

8.1. Administer Financial Assets and

Liabilities::(BEA) 8.1.4. Manage Procurement Entitlement::(BEA) 8.1.4.2.

Manage Scheduled Payments

BEA L3 - This activity involves holding approved payments until either the scheduled payment date or any other approved release date. [Leaf: Yes;

Processes: Yes; IE for Compliance: Yes; System Function: Yes]

A buyer must record an expense or asset in accordance with acceptance evidence.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.3.

Post to General Ledger

ApprovedObjects_FINAL::(BEA) 8. Perform Financial Management::(BEA) 8.3. Manage General Ledger Transactions::(BEA) 8.3.3.

Post to General Ledger

BEA L2 - This activity includes updating the DoD general ledger (and any related subsidiary ledgers) to reflect the results of operational business events. [Leaf: Yes;

Processes: Yes; IE for Compliance:

Yes; System Function: Yes]

Each item and service must be inspected before acceptance.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 3.1.2.5.2.2.

Accept Other Property and Services

Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.5. Perform Receipt Acceptance and Return::(BEA)

3.1.2.5.2. Accept Goods and

Services::(BEA) 3.1.2.5.2.2. Accept Other Property and Services

BEA L5 - This activity includes an acknowledgement by an authorized official that goods tendered and services rendered, not including real property, conform with contract requirements, at which time government takes ownership and triggers asset valuation and accountability. [Leaf: No;

Processes: No; IE for Compliance: No; System Function: No]

Each invoice must be submitted electronically in accordance with DoD data standards and policy in order to be accepted, unless otherwise specified by the DoD in the contract or agreement.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 3.1.2.5.

Perform Receipt Acceptance and Return

Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.5. Perform Receipt Acceptance and Return

BEA L3 - Perform Receipt, Acceptance and Return involves confirming that goods and/or services were delivered as ordered, any errors were resolved, and formal acceptance was rendered by the government. This process may also include the generation of an acceptance document, government ownership of goods tendered, and the accrual of a liability and expenditure. When formal acceptance is not rendered by the government, items must be returned to vendors. Examples of returns include overages, damage, miss-orders, or miss-picks. This activity also includes physical receipt of goods. This process step connects to the asset accountability portion of the BEA. [Leaf: Yes; Processes: Yes;

IE for Compliance: Yes; System

Accounting_ Period_ Budget_Authority

DAI::Accounting_ Period_ Budget_Authority

Budget Authority must be recorded in the accounting period in which the legislation is enacted into law or as indicated by statutory requirement.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 1.2.7.

Perform Enterprise Funds Distribution

ApprovedObjects_FINAL::(BEA) 1.

Execute the DoD Decision Support System::(BEA) 1.2. Execute Planning Programming and Budgeting::(BEA)

1.2.7. Perform Enterprise Funds

Distribution

BEA L2 - This activity is the Department?s primary tool for preparing an agency budget estimate to request funding and for establishing a system for ensuring that it does not obligate or disburse funds in excess of those appropriated. [Leaf: No;

Processes: No; IE for

Acknowledge_ Receipt_1

DAI::Acknowledge_ Receipt_1

For intragovernmental transactions, if the buyer has not acknowledged receipt or taken any action within the seven day timeframe for each instance of constructive acceptance, the seller may initiate funds transfer based on the shipper's confirmed or estimated delivery date, unless otherwise prohibited in the order.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 3.1.2.5.

Perform Receipt Acceptance and Return

Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.5. Perform Receipt Acceptance and Return

BEA L3 - Perform Receipt, Acceptance and Return involves confirming that goods and/or services were delivered as ordered, any errors were resolved, and formal acceptance was rendered by the government. This process may also include the generation of an acceptance document, government ownership of goods tendered, and the accrual of a liability and expenditure. When formal acceptance is not rendered by the government, items must be returned to vendors. Examples of returns include overages, damage, miss-orders, or miss-picks. This activity also includes physical receipt of goods. This process step connects to the asset accountability portion of the BEA. [Leaf: Yes; Processes: Yes;

IE for Compliance: Yes; System

Acquisition_ Cost_ Of_Asset

DAI::Acquisition_ Cost_ Of_Asset

The acquisition cost of an asset must be computed as the sum of the original cost of the asset, plus the appropriate purchase and production costs incurred to bring the item to its current condition and location.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 2.2. Perform Executive Cost

ApprovedObjects_FINAL::(BEA) 2.2.

Perform Executive Cost Performance

BEA L1 - This activity provides for the assembling and

Performance Management recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job.

[Leaf: No; Processes: No; IE for

Activity_ Identifier_Purpose

DAI::Activity_ Identifier_Purpose

If Activity Identifier is used as the cost object, then Activity Identifier will be used for cost accumulation.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 2.2.3.

Perform Cost

Analysis

ApprovedObjects_FINAL::(BEA) 2.2.

Perform Executive Cost Performance Management::(BEA) 2.2.3. Perform Cost Performance Analysis

BEA L2 - The Perform Cost Performance Analysis activity is initiated by a request for analysis being submitted from external or internal customers. Upon receiving this request, this activity scopes the request, generates an action plan, and applies one or more techniques (forecasting, comparative analysis, or trending). After performing the necessary calculations, the results are interpreted and packaged in such a way as to provide actionable information to the customer(s).

This activity may yield reusable techniques that can be applied to future requests. [Leaf: Yes;

Processes: Yes; IE for

Activity_ SFIS_Conformance

DAI::Activity_ SFIS_Conformance

Each activity of the DoD must conform to the Standard Financial Information Structure (SFIS).

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.1.1.

Manage General Ledger Structure

8.3. Manage General Ledger

Transactions::(BEA) 8.3.1. Perform Financial Management Governance::(BEA) 8.3.1.1. Manage General Ledger Structure

BEA L3 - This activity includes identifying the impact of internal or external requirements on the DoD's standard chart of accounts.

External requirements may come from various sources, including Federal authoritative sources such as FASAB, Treasury, and OMB. Internal requirements may come from DoD business mission partners. The activity includes drafting, coordinating, and updating the chart of accounts to reflect agreed to changes. [Leaf:

Yes; Processes: Yes; IE for

For intragovernmental transactions, the buyer must only provide advanced payment when failure to advance payment would incur financial hardship on the seller, as determined by an authorized official

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.1.4.1.

Calculate Supply Chain Entitlement

8.1. Administer Financial Assets and

Liabilities::(BEA) 8.1.4. Manage Procurement Entitlement::(BEA) 8.1.4.1.

Calculate Supply Chain Entitlement determining the entitlement and calculating the adjusted payment amount for a vendor, or other party owed by the government, as a result of having provided material or services to the DoD.

The activity includes conducting a two-way or three-way match to validate the payment request, and calculating the adjustment to an account payable for vendor, or other party owed by the government. For FAR-based payments, the payment instructions found in the contract are applied to the payment request. The calculation takes into account any adjustments based on contract clauses (i.e., contract holdbacks), discounts from either the payment request or contract, and any interest due to the vendor. A payment date is scheduled within the constraints of the Prompt Payment Act, if applicable. [Leaf: Yes;

Processes: Yes; IE for

Agency_ Accounting_ Identifier_ Code_Purpose

DAI::Agency_ Accounting_ Identifier_ Code_Purpose

Agency Accounting Identifier Code must be used for accounting classification and financial reporting.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.4. Manage Financial Reporting Requirement

8.4. Manage Financial Reporting

BEA L1 - This activity encompasses closing the general ledger, generating and consolidating trial balances, preparing draft financial statements, working with management and auditors to collect comments on the draft financial statements, and preparing a certified financial statement package (including financial statements, narratives, and footnotes). This activity can be conducted at both the component and the Department of Defense Enterprise level.

[Leaf: Yes; Processes: Yes; IE for Compliance: Yes; System

Agency_ Disbursing_ Identifier_ Code_System

DAI::Agency_ Disbursing_ Identifier_ Code_System

Each accounting system must store and maintain Agency Disbursing Identifier Code values.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.3.

Post to

(and any related subsidiary ledgers) to reflect the results of operational business events. [Leaf: Yes;

Amount_ Budget_Authority

DAI::Amount_ Budget_Authority

Budget Authority must be recorded in the amount specified by law or regulation.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.3.

Post to

(and any related subsidiary ledgers) to reflect the results of operational business events. [Leaf: Yes;

Ancillary_ Cost_Expenditure

DAI::Ancillary_ Cost_Expenditure

The ancillary costs must include any reasonable and necessary expenditure such as built-in equipment, site preparation, planning, design, and installation to get the real property asset in place and ready for use.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 4.6.1.2.

Update Asset Valuation

ApprovedObjects_FINAL::(BEA) 4.6.

Perform Asset Accountability::(BEA) 4.6.1.

Perform Initial Capital Asset Valuation::(BEA) 4.6.1.2. Update Asset

BEA L3 - This activity involves the updating and capture of all direct and indirect costs associated with a real property construction project or military equipment. It accumulates the construction and work in progress costs. [Leaf: Yes;

Anti_ Deficiency_ Act_Violations

DAI::Anti_ Deficiency_ Act_Violations

Each Anti-deficiency Act violation must be reported to the President and the Congress.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.1.

Perform Financial

Governance

8.3. Manage General Ledger

Transactions::(BEA) 8.3.1. Perform Financial Management Governance

BEA L2 - This activity creates, maintains and disseminates policies, requirements and other directives governing the performance of financial management activities. [Leaf:

No; Processes: No; IE for

Apportionments_ Treasury_ Appropriation_ Fund_Symbol

DAI::Apportionments_ Treasury_ Appropriation_ Fund_Symbol

Each apportionment must be requested at the Treasury Appropriation Fund Symbol using an Apportionment and Reapportionment Schedule (SF-132).

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.3.

Post to

(and any related subsidiary ledgers) to reflect the results of operational business events. [Leaf: Yes;

Apportionment_ Category_ Code_Purpose

DAI::Apportionment_ Category_ Code_Purpose

Apportionment Category Code must be used for accounting classification, general ledger posting, financial reporting, budgetary control, and funds control.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.3.

Post to

(and any related subsidiary ledgers) to reflect the results of operational business events. [Leaf: Yes;

Apportionment_ Request_2

DAI::Apportionment_ Request_2

Each consolidated apportionment request must encompass the parent Treasury Appropriation Fund Symbol (TAFS) and all allocation accounts.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.3.

Post to

(and any related subsidiary ledgers) to reflect the results of operational business events. [Leaf: Yes;

Appropriation_Notification

DAI::Appropriation_Notification

A notification must be sent to Congress within 30 days after funds exceeding the reprogramming threshold in the family housing appropriation have been reprogrammed.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.4. Manage ledger, generating and consolidating trial balances, preparing draft financial statements, working with management and auditors to collect comments on the draft financial statements, and preparing a certified financial statement package (including financial statements, narratives, and footnotes). This activity can be conducted at both the component and the Department of Defense Enterprise level.

[Leaf: Yes; Processes: Yes; IE

Appropriation_Recognition

DAI::Appropriation_Recognition

An appropriation must be recognized as revenue when it is used for goods and services received, or when benefits and grants are provided.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.3.

Post to

(and any related subsidiary ledgers) to reflect the results of operational business events. [Leaf: Yes;

Asset_ Allocation_ Standard_Code

DAI::Asset_ Allocation_ Standard_Code

Each asset allocation user organization code must be the standard code as established by the DOD.

Short Name Name Comment

(BEA) 4.6.1.2.

Update Asset

Perform Asset Accountability::(BEA) 4.6.1.

Perform Initial Capital Asset Valuation::(BEA) 4.6.1.2. Update Asset

BEA L3 - This activity involves the updating and capture of all direct and indirect costs associated with a real property construction project or military equipment. It accumulates the construction and work in progress costs. [Leaf: Yes;

Asset_ Claim_Authority

DAI::Asset_ Claim_Authority

Any claim to an asset established by an entity must be based on legal authority.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.1.2.1.

Establish Accounts Receivable

8.1. Administer Financial Assets and

Liabilities::(BEA) 8.1.2. Manage Receivables::(BEA) 8.1.2.1. Establish Accounts Receivable

BEA L3 - The activity to establish receivables involves the administration of monies owed to the Department of Defense. This includes the recording of the receivable and recognizing revenue earned. [Leaf: Yes;

Processes: Yes; IE for

Any claim to an asset established by an entity must be recognized as a receivable.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.1.2.1.

Establish Accounts

8.1. Administer Financial Assets and

Liabilities::(BEA) 8.1.2. Manage Receivables::(BEA) 8.1.2.1. Establish Accounts Receivable

BEA L3 - The activity to establish receivables involves the administration of monies owed to the Department of Defense. This includes the recording of the receivable and recognizing revenue earned. [Leaf: Yes;

Processes: Yes; IE for

Bill_ Customer_Account

DAI::Bill_ Customer_Account

The Office of the Deputy Comptroller (ODC(P/B)), Revolving Funds Directorate must create a request to bill the customer appropriation account if a completed reimbursable order for goods and services is not paid within 30 days.

Short Name Name Comment

(BEA) 8.3.3.

Post to

(and any related subsidiary ledgers) to reflect the results of operational business events. [Leaf: Yes;

Budget_ Activity_ Identifier_Creation

DAI::Budget_ Activity_ Identifier_Creation

A Budget Activity Identifier must be established in the accounting classification structure when the appropriation is signed by the President and will be maintained until available funding has been canceled.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 1.2.7.2.

Execute Apportionment

System::(BEA) 1.2. Execute Planning Programming and Budgeting::(BEA)

1.2.7. Perform Enterprise Funds

Distribution::(BEA) 1.2.7.2. Execute Apportionment

BEA L3 - This activity establishes the budget authority as the beginning of the execution process. This activity records an agency's budgetary resources and supports the establishment of legal budgetary limitations within the agency, including appropriation warrants, apportionments, reapportionments, transfer allocations, and continuing resolutions. It also supports the establishment of funding to agencies that are not subject to apportionment. [Leaf: Yes;

Buyer_ Initiate_Transfer

DAI::Buyer_ Initiate_Transfer

For intragovernmental transactions, the buyer must initiate a funds transfer in accordance with the applicable order

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.1.4.2.

Manage

8.1. Administer Financial Assets and

Liabilities::(BEA) 8.1.4. Manage either the scheduled payment date or any other approved release date. [Leaf: Yes;

Processes: Yes; IE for

Common processes must control, validate, and process similar types of financial transactions

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.3.

Post to

(and any related subsidiary ledgers) to reflect the results of operational business events. [Leaf: Yes;

Prior to booking an accounts payable or an expense accrual, the existence of an obligation must be confirmed.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.1.4.2.

Manage

8.1. Administer Financial Assets and

Liabilities::(BEA) 8.1.4. Manage either the scheduled payment date or any other approved release date. [Leaf: Yes;

Processes: Yes; IE for

Contract_ Action_Reporting

DAI::Contract_ Action_Reporting

The DoD must use electronic collection methods in accordance with DoD data standards and policy for contract action reporting.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 3.1.2.4. Award Procurement Instrument or IGT Order

Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.4. Award Procurement Instrument or IGT Order

BEA L3 - Award Procurement Instrument results from an execution of an approved acquisition/sourcing plan and results in the execution contractual documentation and the legal obligation of funds.

This may include creation of source selection documentation, solicitations, evaluation of proposals, and award of the procurement instrument, order or modification documents. This may also include the establishment of contracts or agreements that do not obligate funds, but may be used to satisfy future requirements. In the case of a purchase card purchase, award results when the card is presented to the merchant for the purchase.

[Leaf: Yes; Processes: Yes; IE

Cost_ Element_ Code_Purpose

DAI::Cost_ Element_ Code_Purpose

Cost Element Code must be used for cost accumulation that is to be posted to the general ledger

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 2.2.3.

Perform Cost

ApprovedObjects_FINAL::(BEA) 2.2.

Perform Executive Cost Performance Management::(BEA) 2.2.3. Perform Cost Performance Analysis

BEA L2 - The Perform Cost Performance Analysis activity is initiated by a request for analysis being submitted from external or internal customers. Upon receiving this request, this activity scopes the request, generates an action plan, and applies one or more techniques (forecasting, comparative analysis, or trending). After performing the necessary calculations, the results are interpreted and packaged in such a way as to provide actionable information to the customer(s).

This activity may yield reusable techniques that can be applied to future requests. [Leaf: Yes;

Processes: Yes; IE for

General_ Ledger_ Account_Levels

DAI::General_ Ledger_ Account_Levels

The general ledger must reflect accurate financially relevant information at both the control account and the subsidiary account levels

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.3.

Post to

(and any related subsidiary ledgers) to reflect the results of operational business events. [Leaf: Yes;

Good_ Obtainment_Compliance

DAI::Good_ Obtainment_Compliance

Each good or service obtained by the DoD in accordance with the Federal Acquisition Regulation (FAR) must comply with the Defense Federal Acquisition Regulation.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Short Name Name Comment

(BEA) 3.1.2.4. Award Procurement

Areas::(BEA) 3.1.2. Conduct execution of an approved acquisition/sourcing plan and results in the execution contractual documentation and the legal obligation of funds.

This may include creation of source selection documentation, solicitations, evaluation of proposals, and award of the procurement instrument, order or modification documents. This may also include the establishment of contracts or agreements that do not obligate funds, but may be used to satisfy future requirements. In the case of a purchase card purchase, award results when the card is presented to the merchant for the purchase.

[Leaf: Yes; Processes: Yes; IE

Each cost incurred for a construction in progress (CIP) asset must be recorded in the original subsidiary CIP account.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

4.6.2.2 Manage Assets

Perform Asset Accountability::(BEA) 4.6.2.

Maintain Asset Information::4.6.2.2 Manage Assets

The process of acquiring, maintaining and dispositioning an organization's capital assets located at a supplier's facility and/or outside source, which are used to operate the supply chain.

An obligation may only be incurred against budget authority in a DoD Treasury account or an authorized allocation account.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 3.1.2.4. Award Procurement

Areas::(BEA) 3.1.2. Conduct execution of an approved acquisition/sourcing plan and results in the execution contractual documentation and the legal obligation of funds.

This may include creation of source selection documentation, solicitations, evaluation of proposals, and award of the procurement instrument, order or modification documents. This may also include the establishment of contracts or agreements that do not obligate funds, but may be used to satisfy future requirements. In the case of a purchase card purchase, award results when the card is presented to the merchant for the purchase.

[Leaf: Yes; Processes: Yes; IE

DAI::Multi_ Year_ Last_Year

A multi-year Treasury Appropriation Fund Symbol (TAFS) in its last year will not be apportioned longer than one fiscal year

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 1.2.7.7.

Execute Rescission Deferrals and Cancellations

System::(BEA) 1.2. Execute Planning Programming and Budgeting::(BEA)

1.2.7. Perform Enterprise Funds

Distribution::(BEA) 1.2.7.7. Execute Rescission Deferrals and Cancellations

BEA L3 - This activity describes the rescission, deferral, and cancellation of budgetary resources with the Department of Defense. Rescission means a proposal by the President to reduce budgetary resources (new budget authority or un-obligated balances of budget authority) pursuant to the requirements of Title X of the Congressional Budget and Impoundment Control Act of 1974. Resources that are proposed by the President for rescission may be withheld from obligation for 45 calendar days of continuous session of the Congress (excluding an adjournment of more than three days on which either House is not in session) pending congressional action on the proposal. Deferral means any executive branch action or inaction that temporarily withholds, delays, or effectively precludes the obligation or expenditure of budgetary resources through a special message from the President to Congress.

Cancellation means a proposal by the President to reduce budget resources (new budget authority or un-obligated balances of budget authority) that is not subject to the requirements of Title X of the Congressional Budget and Impoundment Control Act of 1974. [Leaf: Yes; Processes:

Yes; IE for Compliance: Yes;

System Function: Yes]

The DoD must request a new apportionment action for the upcoming fiscal year for each Treasury Appropriation Fund Symbol (TAFS) subject to apportionment for which budgetary resources remain available

Short Name Name Comment

(BEA) 8.3.3.

Post to

(and any related subsidiary ledgers) to reflect the results of operational business events. [Leaf: Yes;

Obligate_ Amount_Available

DAI::Obligate_ Amount_Available

An obligation can not be incurred in an amount greater than the amount available in the affected Treasury account.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 3.1.2.4. Award Procurement

Areas::(BEA) 3.1.2. Conduct execution of an approved acquisition/sourcing plan and results in the execution contractual documentation and the legal obligation of funds.

This may include creation of source selection documentation, solicitations, evaluation of proposals, and award of the procurement instrument, order or modification documents. This may also include the establishment of contracts or agreements that do not obligate funds, but may be used to satisfy future requirements. In the case of a purchase card purchase, award results when the card is presented to the merchant for the purchase.

[Leaf: Yes; Processes: Yes; IE

Obligate_ By_ Line_Item

DAI::Obligate_ By_ Line_Item

For intragovernmental transactions, the buyer must obligate by each line item amount in the intragovernmental order.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 3.1.2.4. Award Procurement

Areas::(BEA) 3.1.2. Conduct execution of an approved acquisition/sourcing plan and results in the execution contractual documentation and the legal obligation of funds.

This may include creation of source selection documentation, solicitations, evaluation of proposals, and award of the procurement instrument, order or modification documents. This may also include the establishment of contracts or agreements that do not obligate funds, but may be used to satisfy future requirements. In the case of a purchase card purchase, award results when the card is presented to the merchant for the purchase.

[Leaf: Yes; Processes: Yes; IE

DAI::OMB_ Content_Policies

Each Department of Defense financial statement must be prepared in accordance with form and content policies prescribed by the Office of Management and Budget (OMB).

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.4. Manage ledger, generating and consolidating trial balances, preparing draft financial statements, working with management and auditors to collect comments on the draft financial statements, and preparing a certified financial statement package (including financial statements, narratives, and footnotes). This activity can be conducted at both the component and the Department of Defense Enterprise level.

[Leaf: Yes; Processes: Yes; IE

A funds control process must not allow a commitment transaction posting if the total committed amount for a fund (undelivered orders, accrued expenditures, unpaid and accrued expenditures paid) exceeds the total availability of an allotment, allocation, or appropriation.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 3.1.2.1.

Execute Requisition

Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.1. Execute Requisition

BEA L3 - Execute Requisition consists of requesting goods and/or services, which includes, but is not limited to the following activities: generating the request;

receiving the appropriate approvals from management indicating the validity of the request; validating that funds are available; reserving the funds necessary for the request via a financial commitment transaction;

and routing the request to the buyer with the information necessary for final approval and sourcing. [Leaf: Yes; Processes:

Yes; IE for Compliance: Yes;

System Function: Yes]

OSD_ Appropriation_Threshold

DAI::OSD_ Appropriation_Threshold

The formal reprogramming threshold for procurement appropriations for Department Regular Code 097 (Office of the Secretary of Defense) must be at Standard Financial Information Structure (SFIS) Budget Line Item element

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 1.2.7.6.

Perform Reprogramming and Transfers

System::(BEA) 1.2. Execute Planning Programming and Budgeting::(BEA)

1.2.7. Perform Enterprise Funds

Distribution::(BEA) 1.2.7.6. Perform Reprogramming and Transfers

BEA L3 - This activity realigns funds from the original Congressional enactment or subsequent distribution of funds to new areas. Reprogramming moves budgetary resources within a Treasury account whereas transfer moves budgetary resources between two Treasury accounts.

However, the shifting of budgetary resources within a single Treasury account should be considered a transfer if the action moves budgetary resources between separate statutory appropriations. [Leaf:

Yes; Processes: Yes; IE for

Outstanding_ Direct_Loan

DAI::Outstanding_ Direct_Loan

An outstanding direct loan must be recognized as a receivable at the present value of its estimated net cash inflow.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.1.2.2.

Manage Accounts Receivable Balance

8.1. Administer Financial Assets and

Liabilities::(BEA) 8.1.2. Manage Receivables::(BEA) 8.1.2.2. Manage Accounts Receivable Balance

BEA L3 - Manage Accounts Receivable Balance activity manages the outstanding receivables throughout its accounting lifecycle. This activity includes maintaining and managing the changes to the balances due to receivable aging, collection of receipts or outstanding debt, and any debt write-offs or offsets against the receivables. [Leaf: Yes;

Processes: Yes; IE for

Outstanding_Commitment

DAI::Outstanding_Commitment

An outstanding commitment must be canceled at the end of the appropriation period.

There is no requirement for the current constraint.

The following table lists the objects constrained by the current constraint.

Constrained Objects (1) Short Name Name Comment

(BEA) 8.3.2.

Manage Execution Fund Account

8.3. Manage General Ledger

Transactions::(BEA) 8.3.2. Manage Execution Fund Account establishing an initial fund balance for each program and decrementing the amount of available funds as spending activity occurs. This activity allows for funds control validation prior to approval of commitments/de-commitments, obligations/de-obligations, supply chain entitlements, and expenditures. This activity supports the Commitment and Obligation of the funds requested from other activities.

Commitments, obligations, entitlements, and expenditures would decrease the available fund balance. This activity also supports the funds balance and status reporting requirements to support the management and execution of budgetary resources. [Leaf: Yes;

2. OV-6a Rules Linked to Operational Items

The following table lists the operational constraints of the architecture.

Rules (43) Short Name Name Scope Linked Objects

Acceptance_

DAI::Acceptance_

Operation al ApprovedObjects_FINAL::(B

EA) 3.1. Manage Acquisition Business Functional Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.5.

Perform Receipt Acceptance and Return::(BEA) 3.1.2.5.1 Receive Goods and Services

ApprovedObjects_FINAL::(B EA) 8. Perform Financial Management::(BEA) 8.1.

Administer Financial Assets and Liabilities::(BEA) 8.1.4.

Manage Procurement Entitlement::(BEA) 8.1.4.2.

Manage Scheduled

EA) 8. Perform Financial Management::(BEA) 8.3.

Manage General Ledger Transactions::(BEA) 8.3.3.

EA) 3.1. Manage Acquisition

Business Functional Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.5.

Perform Receipt Acceptance and Return::(BEA)

3.1.2.5.2. Accept Goods and

Services::(BEA) 3.1.2.5.2.2.

Accept Other Property and Services

EA) 3.1. Manage Acquisition Business Functional Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.5.

Perform Receipt Acceptance and Return

Accounting_ Period_

DAI::Accounting_ Period_

EA) 1. Execute the DoD Decision Support System::(BEA) 1.2. Execute Planning Programming and Budgeting::(BEA) 1.2.7.

Perform Enterprise Funds Distribution

Acknowledge_ Receipt_1

DAI::Acknowledge_ Receipt_1

EA) 3.1. Manage Acquisition Business Functional Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.5.

Perform Receipt Acceptance and Return

Acquisition_ Cost_ Of_Asset

DAI::Acquisition_ Cost_ Of_Asset

EA) 2.2. Perform Executive Cost Performance

Activity_ Identifier_Purpose

DAI::Activity_ Identifier_Purpose

EA) 2.2. Perform Executive Cost Performance Management::(BEA) 2.2.3.

Perform Cost Performance

Activity_ SFIS_Conformance

DAI::Activity_ SFIS_Conformance

EA) 8. Perform Financial Management::(BEA) 8.3.

Manage General Ledger Transactions::(BEA) 8.3.1.

Perform Financial Management Governance::(BEA) 8.3.1.1.

Manage General Ledger Structure

EA) 8. Perform Financial Management::(BEA) 8.1.

Administer Financial Assets and Liabilities::(BEA) 8.1.4.

Manage Procurement Entitlement::(BEA) 8.1.4.1.

Calculate Supply Chain Entitlement

Agency_ Accounting_ Identifier_

DAI::Agency_ Accounting_

EA) 8. Perform Financial Management::(BEA) 8.4.

Manage Financial Reporting

Agency_ Disbursing_ DAI::Agency_ Disbursing_ Operation

Identifier_ Code_System

Management::(BEA) 8.3.

Manage General Ledger

Amount_

DAI::Amount_

EA) 8. Perform Financial Management::(BEA) 8.3.

Manage General Ledger

Ancillary_ Cost_Expenditure

DAI::Ancillary_ Cost_Expenditure

EA) 4.6. Perform Asset Accountability::(BEA) 4.6.1.

Perform Initial Capital Asset Valuation::(BEA) 4.6.1.2.

Update Asset Valuation

Anti_ Deficiency_

DAI::Anti_ Deficiency_

EA) 8. Perform Financial Management::(BEA) 8.3.

Manage General Ledger Transactions::(BEA) 8.3.1.

Perform Financial Management Governance

Apportionments_ Treasury_ Appropriation_ Fund_Symbol

DAI::Apportionments_ Treasury_ Appropriation_ Fund_Symbol

EA) 8. Perform Financial Management::(BEA) 8.3.

Manage General Ledger

Apportionment_ Category_

DAI::Apportionment_ Category_ Code_Purpose

EA) 8. Perform Financial Management::(BEA) 8.3.

Manage General Ledger

Apportionment_ Request_2

DAI::Apportionment_ Request_2

EA) 8. Perform Financial Management::(BEA) 8.3.

Manage General Ledger

Appropriation_Notificati on

DAI::Appropriation_Notificat ion

EA) 8. Perform Financial Management::(BEA) 8.4.

Appropriation_Recognit ion

DAI::Appropriation_Recogni tion

EA) 8. Perform Financial Management::(BEA) 8.3.

Manage General Ledger

Asset_ Allocation_

DAI::Asset_ Allocation_

EA) 4.6. Perform Asset Accountability::(BEA) 4.6.1.

Perform Initial Capital Asset Valuation::(BEA) 4.6.1.2.

Update Asset Valuation

Asset_ Claim_Authority

DAI::Asset_ Claim_Authority

EA) 8. Perform Financial Management::(BEA) 8.1.

Administer Financial Assets and Liabilities::(BEA) 8.1.2.

Manage Receivables::(BEA)

8.1.2.1. Establish Accounts

EA) 8. Perform Financial Management::(BEA) 8.1.

Administer Financial Assets and Liabilities::(BEA) 8.1.2.

Manage Receivables::(BEA)

8.1.2.1. Establish Accounts

Bill_ Customer_Account

DAI::Bill_ Customer_Account

EA) 8. Perform Financial Management::(BEA) 8.3.

Manage General Ledger

Budget_ Activity_

DAI::Budget_ Activity_

EA) 1. Execute the DoD Decision Support System::(BEA) 1.2. Execute Planning Programming and Budgeting::(BEA) 1.2.7.

Perform Enterprise Funds Distribution::(BEA) 1.2.7.2.

Execute Apportionment

Buyer_ Initiate_Transfer

DAI::Buyer_ Initiate_Transfer

EA) 8. Perform Financial Management::(BEA) 8.1.

Administer Financial Assets and Liabilities::(BEA) 8.1.4.

Manage Procurement Entitlement::(BEA) 8.1.4.2.

EA) 8. Perform Financial Management::(BEA) 8.3.

Manage General Ledger

EA) 8. Perform Financial Management::(BEA) 8.1.

Administer Financial Assets and Liabilities::(BEA) 8.1.4.

Manage Procurement Entitlement::(BEA) 8.1.4.2.

Contract_ Action_Reporting

DAI::Contract_ Action_Reporting

EA) 3.1. Manage Acquisition Business Functional Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.4.

Award Procurement Instrument or IGT Order

Cost_ Element_

DAI::Cost_ Element_

EA) 2.2. Perform Executive Cost Performance Management::(BEA) 2.2.3.

Perform Cost Performance

General_ Ledger_

DAI::General_ Ledger_

Management::(BEA) 8.3.

Manage General Ledger

Good_ Obtainment_Complianc e

DAI::Good_

EA) 3.1. Manage Acquisition Business Functional Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.4.

EA) 4.6. Perform Asset Accountability::(BEA) 4.6.2.

Maintain Asset Information::4.6.2.2 Manage Assets

EA) 3.1. Manage Acquisition Business Functional Areas::(BEA) 3.1.2. Conduct Sourcing::(BEA) 3.1.2.4.

DAI::Multi_…