Functional Requirement Document

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Functional Requirement Document

  1. 1. Defense Finance and Accounting Service Financial Management Center of Excellence Functional Requirements Description For Release 6.0 September 30, 2009
  2. 2. Release/Version Control Release/ Date Description of Changes Version Release 5.0 contains new functional requirements related to Managerial Cost Accounting, Eliminations, Funds Control and Budgetary Accounting, Seized Assets, Grants, Financial 5.0 April 30, 2009 Reporting – Departmental Level and Audit Trails and Systems Controls. Also included are updates to Accounts Payable, Accounts Receivable, and Intragovernmental. This release contains new functional requirements related to Benefits; Direct Loans; Foreign Military Sales (Security Assistance Accounting); Guaranteed Loans; Human Resources and Payroll – Civilian; Human Resources and 6.0 September 30, 2009 Payroll – Military; Inventory, Operating Materials & Supplies, Stockpile Material; Property, Plant and Equipment; Time and Attendance; and Travel. In addition, updates to previously released areas. ii
  3. 3. Table of Contents DEFENSE FINANCE AND ACCOUNTING SERVICE..........................................................................................I FINANCIAL MANAGEMENT CENTER OF EXCELLENCE..............................................................................I I SEPTEMBER 30, 2009.................................................................................................................................................I 1.0INTRODUCTION....................................................................................................................................................1 1.1BACKGROUND...........................................................................................................................................................1 1.2DOCUMENT PURPOSE.................................................................................................................................................1 1.3SCOPE 2 1.4DEFINITIONS.............................................................................................................................................................2 2.0THE ENTERPRISE FUNCTIONAL REQUIREMENTS PROGRAM.............................................................3 2.1OVERVIEW................................................................................................................................................................3 2.2FUNCTIONAL REQUIREMENTS DEVELOPMENT METHODOLOGY...........................................................................................5 2.3REQUIREMENT IDENTIFICATION FORMAT........................................................................................................................5 3.0ACCOUNTS PAYABLE (PUBLIC) CONCEPT OF OPERATION..................................................................7 3.1ACCOUNTS PAYABLE (PUBLIC) FUNCTIONAL OVERVIEW.................................................................................................7 3.2ACCOUNTS PAYABLE (PUBLIC) PRACTICES....................................................................................................................9 3.3RELEASE 6.0 SCOPE..................................................................................................................................................9 3.3.1Map Requirements to BEA Processes...........................................................................................................9 3.3.2Review Requirements Linked by Processes..................................................................................................9 3.3.3Validate Requirements Source Information..................................................................................................9 3.3.4Assign Reclassified Requirements to Other Core Teams..............................................................................9 3.3.5Perform Team Quality Review of Requirements..........................................................................................9 3.3.6Develop Additional Process Models...........................................................................................................10 3.3.7Close Out Open Issues.................................................................................................................................10 3.3.8Compare Requirements to DoD Transaction Library.................................................................................10 4.0ACCOUNTS RECEIVABLE CONCEPT OF OPERATION...........................................................................11 4.1ACCOUNTS RECEIVABLE FUNCTIONAL OVERVIEW........................................................................................................11 4.2ACCOUNTS RECEIVABLE PRACTICES...........................................................................................................................12 4.3RELEASE 6.0 SCOPE................................................................................................................................................12 4.3.1Map Requirements to BEA Processes.........................................................................................................12 4.3.2Review Requirements Linked by Processes................................................................................................12 4.3.3Validate Requirements Source Information................................................................................................12 4.3.4Assign Reclassified Requirements to Other Core Teams............................................................................12 4.3.5Perform Team Quality Review of Requirements........................................................................................12 4.3.6Develop Additional Process Models...........................................................................................................12 4.3.7Close Out Open Issues.................................................................................................................................13 4.3.8Compare Requirements to DoD Transaction Library.................................................................................13 5.0AUDIT TRAILS AND SYSTEM CONTROLS CONCEPT OF OPERATION..............................................14 5.1AUDIT TRAILS AND SYSTEM CONTROLS FUNCTIONAL OVERVIEW...................................................................................14 5.2AUDIT TRAILS AND SYSTEM CONTROLS PRACTICES......................................................................................................15 5.3RELEASE 6.0 SCOPE................................................................................................................................................15 5.3.1Map Requirements to BEA Processes.........................................................................................................15 5.3.2Review Requirements Linked by Processes................................................................................................15 iii
  4. 4. 5.3.3Validate Requirements Source Information................................................................................................15 5.3.4Assign Reclassified Requirements to Other Core Teams ..........................................................................15 5.3.5Perform Team Quality Review of Requirements........................................................................................15 5.3.6Develop Additional Process Models...........................................................................................................16 5.3.7Close Out Open Issues.................................................................................................................................16 5.3.8Compare Requirements to DoD Transaction Library.................................................................................16 6.0BENEFITS CONCEPT OF OPERATION..........................................................................................................17 6.1BENEFITS FUNCTIONAL OVERVIEW.............................................................................................................................17 6.2BENEFITS PRACTICES................................................................................................................................................18 6.3RELEASE 6.0 SCOPE................................................................................................................................................18 6.3.1Map Requirements to BEA Processes.........................................................................................................18 6.3.2Review Requirements Linked by Processes................................................................................................18 6.3.3Validate Requirements Source Information................................................................................................18 6.3.4Assign Reclassified Requirements to Other Core Teams............................................................................18 6.3.5Perform Team Quality Review of Requirements........................................................................................18 6.3.6Develop Additional Process Models...........................................................................................................19 6.3.7Close Out Open Issues.................................................................................................................................19 6.3.8Compare Requirements to DoD Transaction Library.................................................................................19 7.0CASH ACCOUNTABILITY CONCEPT OF OPERATION............................................................................20 7.1CASH ACCOUNTABILITY FUNCTIONAL OVERVIEW.........................................................................................................20 7.2CASH ACCOUNTABILITY PRACTICES...........................................................................................................................21 7.3RELEASE 6.0 SCOPE................................................................................................................................................21 7.3.1Map Requirements to BEA Processes.........................................................................................................21 7.3.2Review Requirements Linked by Processes................................................................................................21 7.3.3Validate Requirements Source Information................................................................................................21 7.3.4Assign Reclassified Requirements to Other Core Teams............................................................................22 7.3.5Perform Team Quality Review of Requirements........................................................................................22 7.3.6Develop Additional Process Models...........................................................................................................22 7.3.7Close Out Open Issues.................................................................................................................................22 7.3.8Compare Requirements to DoD Transaction Library.................................................................................22 8.0DIRECT LOAN CONCEPT OF OPERATION.................................................................................................23 8.1DIRECT LOAN FUNCTIONAL OVERVIEW......................................................................................................................23 8.2DIRECT LOAN PRACTICES.........................................................................................................................................24 8.3RELEASE 6.0 SCOPE................................................................................................................................................24 8.3.1Map Requirements to BEA Processes.........................................................................................................24 8.3.2Review Requirements Linked by Processes................................................................................................24 8.3.3Validate Requirements Source Information................................................................................................24 8.3.4Assign Reclassified Requirements to Other Core Teams............................................................................24 8.3.5Perform Team Quality Review of Requirements........................................................................................24 8.3.6Develop Additional Process Models...........................................................................................................24 8.3.7Close Out Open Issues.................................................................................................................................25 8.3.8Compare Requirements to DoD Transaction Library.................................................................................25 9.0DISBURSING CONCEPT OF OPERATION....................................................................................................26 9.1DISBURSING FUNCTIONAL OVERVIEW.........................................................................................................................26 9.2DISBURSING PRACTICES............................................................................................................................................28 9.3RELEASE 6.0 SCOPE................................................................................................................................................28 9.3.1Map Requirements to BEA Processes.........................................................................................................28 9.3.2Review Requirements Linked by Processes................................................................................................28 iv
  5. 5. 9.3.3Validate Requirements Source Information................................................................................................28 9.3.4Assign Reclassified Requirements to Other Core Teams............................................................................28 9.3.5Perform Team Quality Review of Requirements........................................................................................28 9.3.6Develop Additional Process Models...........................................................................................................28 9.3.7Close Out Open Issues.................................................................................................................................29 9.3.8Compare Requirements to DoD Transaction Library.................................................................................29 10.0FIELD LEVEL REPORTING CONCEPT OF OPERATION.......................................................................30 10.1FIELD LEVEL REPORTING FUNCTIONAL OVERVIEW.....................................................................................................31 10.2FIELD LEVEL REPORTING PRACTICES........................................................................................................................31 10.3RELEASE 6.0 SCOPE..............................................................................................................................................31 10.3.1Map Requirements to BEA Processes.......................................................................................................31 10.3.2Review Requirements Linked by Processes..............................................................................................32 10.3.3Validate Requirements Source Information..............................................................................................32 10.3.4Assign Rejected Requirement to Other Core Teams.................................................................................32 10.3.5Perform Team Quality Review of Requirements......................................................................................32 10.3.6Develop Additional Process Models.........................................................................................................32 10.3.7Close Out Open Issues...............................................................................................................................32 10.3.8Compare Requirements to DoD Transaction Library...............................................................................32 11.0FINANCIAL REPORTING CONCEPT OF OPERATION...........................................................................33 11.1FINANCIAL REPORTING FUNCTIONAL OVERVIEW........................................................................................................33 11.2FINANCIAL REPORTING PRACTICES...........................................................................................................................34 11.3RELEASE 6.0 SCOPE..............................................................................................................................................34 11.3.1Map Requirements to BEA Processes.......................................................................................................34 11.3.2Review Requirements Linked by Processes..............................................................................................34 11.3.3Validate Requirements Source Information..............................................................................................34 11.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................34 11.3.5Perform Team Quality Review of Requirements......................................................................................34 11.3.6Develop Additional Process Models.........................................................................................................35 11.3.7Close Out Open Issues...............................................................................................................................35 11.3.8Compare Requirements to DoD Transaction Library...............................................................................35 12.0FOREIGN MILITARY SALES CONCEPT OF OPERATION.....................................................................36 12.1FOREIGN MILITARY SALES FUNCTIONAL OVERVIEW...................................................................................................36 12.2FOREIGN MILITARY SALES PRACTICES......................................................................................................................37 12.3RELEASE 6.0 SCOPE..............................................................................................................................................37 12.3.1Map Requirements to BEA Processes.......................................................................................................37 12.3.2Review Requirements Linked by Processes..............................................................................................37 12.3.3Validate Requirements Source Information..............................................................................................37 12.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................37 12.3.5Perform Team Quality Review of Requirements......................................................................................37 12.3.6Develop Additional Process Models.........................................................................................................38 12.3.7Close Out Open Issues...............................................................................................................................38 12.3.8Compare Requirements to DoD Transaction Library...............................................................................38 13.0FUNDS CONTROL AND BUDGETARY ACCOUNTING CONCEPT OF OPERATION........................39 13.1FUNDS CONTROL AND BUDGETARY ACCOUNTING FUNCTIONAL OVERVIEW....................................................................39 13.2FUNDS CONTROL AND BUDGETARY ACCOUNTING PRACTICES.......................................................................................40 13.3RELEASE 6.0 SCOPE..............................................................................................................................................40 13.3.1Map Requirements to BEA Processes.......................................................................................................40 13.3.2Review Requirements Linked by Processes..............................................................................................40 v
  6. 6. 13.3.3Validate Requirements Source Information..............................................................................................40 13.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................40 13.3.5Perform Team Quality Review of Requirements......................................................................................41 13.3.6Develop Additional Process Models.........................................................................................................41 13.3.7Close Out Open Issues...............................................................................................................................41 13.3.8Compare Requirements to DoD Transaction Library...............................................................................41 14.0GENERAL LEDGER CONCEPT OF OPERATION......................................................................................42 14.1GENERAL LEDGER FUNCTIONAL OVERVIEW..............................................................................................................43 14.2GENERAL LEDGER PRACTICES.................................................................................................................................44 14.3RELEASE 6.0 SCOPE..............................................................................................................................................44 14.3.1Map Requirements to BEA Processes.......................................................................................................44 14.3.2Review Requirements Linked by Processes..............................................................................................44 14.3.3Validate Requirements Source Information..............................................................................................44 14.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................44 14.3.5Perform Team Quality Review of Requirements......................................................................................45 14.3.6Develop Additional Process Models.........................................................................................................45 14.3.7Close Out Open Issues...............................................................................................................................45 14.3.8Compare Requirements to DoD Transaction Library ..............................................................................45 15.0GUARANTEED LOANS CONCEPT OF OPERATION................................................................................46 15.1GUARANTEED LOANS FUNCTIONAL OVERVIEW..........................................................................................................46 15.2GUARANTEED LOANS PRACTICES.............................................................................................................................47 15.3RELEASE 6.0 SCOPE..............................................................................................................................................47 15.3.1Map Requirements to BEA Processes.......................................................................................................47 15.3.2Review Requirements Linked by Processes..............................................................................................47 15.3.3Validate Requirements Source Information..............................................................................................47 15.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................47 15.3.5Perform Team Quality Review of Requirements......................................................................................47 15.3.6Develop Additional Process Models.........................................................................................................48 15.3.7Close Out Open Issues...............................................................................................................................48 15.3.8Compare Requirements to DoD Transaction Library...............................................................................48 16.0HUMAN RESOURCES AND PAYROLL – CIVILIAN CONCEPT OF OPERATION.............................49 16.1HUMAN RESOURCES AND PAYROLL – CIVILIAN FUNCTIONAL OVERVIEW.......................................................................49 16.2HUMAN RESOURCES AND PAYROLL – CIVILIAN PRACTICES.........................................................................................50 16.3RELEASE 6.0 SCOPE..............................................................................................................................................50 16.3.1Map Requirements to BEA Processes.......................................................................................................50 16.3.2Review Requirements Linked by Processes..............................................................................................50 16.3.3Validate Requirements Source Information..............................................................................................50 16.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................51 16.3.5Perform Team Quality Review of Requirements......................................................................................51 16.3.6Develop Additional Process Models.........................................................................................................51 16.3.7Close Out Open Issues...............................................................................................................................51 16.3.8Compare Requirements to DoD Transaction Library...............................................................................51 17.0HUMAN RESOURCES AND PAYROLL – MILITARY CONCEPT OF OPERATION...........................52 17.1HUMAN RESOURCES AND PAYROLL – MILITARY FUNCTIONAL OVERVIEW.....................................................................52 17.2HUMAN RESOURCES AND PAYROLL – MILITARY PRACTICES........................................................................................52 17.3RELEASE 6.0 SCOPE..............................................................................................................................................52 17.3.1Map Requirements to BEA Processes.......................................................................................................52 17.3.2Review Requirements Linked by Processes..............................................................................................52 vi
  7. 7. 17.3.3Validate Requirements Source Information..............................................................................................52 17.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................52 17.3.5Perform Team Quality Review of Requirements......................................................................................53 17.3.6Develop Additional Process Models.........................................................................................................53 17.3.7Close Out Open Issues...............................................................................................................................53 17.3.8Compare Requirements to DoD Transaction Library...............................................................................53 18.0INTRA-GOVERNMENTAL CONCEPT OF OPERATION..........................................................................54 18.1INTRA-GOVERNMENTAL FUNCTIONAL OVERVIEW........................................................................................................54 18.2INTRA-GOVERNMENTAL PRACTICES...........................................................................................................................55 18.3RELEASE 6.0 SCOPE..............................................................................................................................................55 18.3.1Map Requirements to BEA Processes.......................................................................................................55 18.3.2Review Requirements Linked by Processes..............................................................................................55 18.3.3Validate Requirements Source Information..............................................................................................55 18.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................55 18.3.5Perform Team Quality Review of Requirements......................................................................................55 18.3.6Develop Additional Process Models.........................................................................................................55 18.3.7Close Out Open Issues...............................................................................................................................55 18.3.8Compare Requirements to DoD Transaction Library...............................................................................56 19.0INTRA-GOVERNMENTAL ELIMINATIONS CONCEPT OF OPERATION...........................................57 19.1INTRA-GOVERNMENTAL ELIMINATIONS FUNCTIONAL OVERVIEW..................................................................................57 19.2INTRA-GOVERNMENTAL ELIMINATIONS PRACTICES.....................................................................................................58 19.3RELEASE 6.0 SCOPE..............................................................................................................................................58 19.3.1Map Requirements to BEA Processes.......................................................................................................58 19.3.2Review Requirements Linked by Processes..............................................................................................59 19.3.3Validate Requirements Source Information..............................................................................................59 19.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................59 19.3.5Perform Team Quality Review of Requirements......................................................................................59 19.3.6Develop Additional Process Models.........................................................................................................59 19.3.7Close Out Open Issues...............................................................................................................................59 19.3.8Compare Requirements to DoD Transaction Library...............................................................................59 20.0INVENTORY, OPERATING MATERIALS AND SUPPLIES, AND STOCKPILE MATERIALS CONCEPT OF OPERATION.....................................................................................................................60 20.1INVENTORY, OPERATING MATERIALS AND SUPPLIES, AND STOCKPILE MATERIALS FUNCTIONAL OVERVIEW.......................60 20.2INVENTORY, OPERATING MATERIALS AND SUPPLIES, AND STOCKPILE MATERIALS PRACTICES..........................................61 20.3RELEASE 6.0 SCOPE..............................................................................................................................................61 20.3.1Map Requirements to BEA Processes.......................................................................................................61 20.3.2Review Requirements Linked by Processes..............................................................................................61 20.3.3Validate Requirements Source Information..............................................................................................61 20.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................61 20.3.5Perform Team Quality Review of Requirements......................................................................................61 20.3.6Develop Additional Process Models.........................................................................................................61 20.3.7Close Out Open Issues...............................................................................................................................61 20.3.8Compare Requirements to DoD Transaction Library...............................................................................62 21.0MANAGERIAL COST ACCOUNTING CONCEPT OF OPERATION......................................................63 21.1MANAGERIAL COST ACCOUNTING FUNCTIONAL OVERVIEW.........................................................................................63 21.2MANAGERIAL COST ACCOUNTING PRACTICES............................................................................................................64 21.3RELEASE 6.0 SCOPE..............................................................................................................................................64 21.3.1Map Requirements to BEA Processes.......................................................................................................64 vii
  8. 8. 21.3.2Review Requirements Linked by Processes..............................................................................................65 21.3.3Validate Requirements Source Information..............................................................................................65 21.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................65 21.3.5Perform Team Quality Review of Requirements......................................................................................65 21.3.6Develop Additional Process Models.........................................................................................................65 21.3.7Close Out Open Issues...............................................................................................................................65 21.3.8Compare Requirements to DoD Transaction Library...............................................................................65 22.0PROPERTY, PLANT, AND EQUIPMENT CONCEPT OF OPERATION.................................................66 22.1PROPERTY, PLANT, AND EQUIPMENT FUNCTIONAL OVERVIEW......................................................................................66 22.2PROPERTY, PLANT, AND EQUIPMENT PRACTICES........................................................................................................67 22.3RELEASE 6.0 SCOPE..............................................................................................................................................67 22.3.1Map Requirements to BEA Processes.......................................................................................................67 22.3.2Review Requirements Linked by Processes..............................................................................................67 22.3.3Validate Requirements Source Information..............................................................................................67 22.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................67 22.3.5Perform Team Quality Review of Requirements......................................................................................67 22.3.6Develop Additional Process Models.........................................................................................................67 22.3.7Close Out Open Issues...............................................................................................................................67 22.3.8Compare Requirements to DoD Transaction Library...............................................................................68 23.0TIME AND ATTENDANCE CONCEPT OF OPERATION..........................................................................69 23.1TIME AND ATTENDANCE FUNCTIONAL OVERVIEW......................................................................................................69 23.2TIME AND ATTENDANCE PRACTICES.........................................................................................................................70 23.3RELEASE 6.0 SCOPE .............................................................................................................................................70 23.3.1Map Requirements to BEA Processes ......................................................................................................70 23.3.2Review Requirements Linked by Processes..............................................................................................70 23.3.3Validate Requirements Source Information..............................................................................................71 23.3.4Assign Reclassified Requirements to Other Core Teams .........................................................................71 23.3.5Perform Team Quality Review of Requirements .....................................................................................71 23.3.6Develop Additional Process Models ........................................................................................................71 23.3.7Close Out Open Issues ..............................................................................................................................71 23.3.8Compare Requirements to DoD Transaction Library ..............................................................................71 24.0TRAVEL CONCEPT OF OPERATION...........................................................................................................72 24.1TRAVEL FUNCTIONAL OVERVIEW.............................................................................................................................72 24.2TRAVEL ACCOUNTING PRACTICES............................................................................................................................73 24.3RELEASE 6.0 SCOPE..............................................................................................................................................73 24.3.1Map Requirements to BEA Processes.......................................................................................................73 24.3.2Review Requirements Linked by Processes..............................................................................................73 24.3.3Validate Requirements Source Information..............................................................................................73 24.3.4Assign Reclassified Requirements to Other Core Teams..........................................................................73 24.3.5Perform Team Quality Review of Requirements......................................................................................74 24.3.6Develop Additional Process Models.........................................................................................................74 24.3.7Close Out Open Issues...............................................................................................................................74 24.3.8Compare Requirements to DoD Transaction Library...............................................................................74 25.0SHARED SERVICES POINTS OF CONTACT...............................................................................................75 25.1SHARED SERVICES DIVISION HOTLINE EMAIL............................................................................................................75 25.2WORLD WIDE WEB..............................................................................................................................................75 25.3SCENARIO DATABASE.............................................................................................................................................75 25.4BEA 6.0 ARCHITECTURE.......................................................................................................................................75 viii
  9. 9. APPENDIX 1 – ACRONYMS...................................................................................................................................76 ix
  10. 10. [This Page Intentionally Left Blank] x
  11. 11. 1.0Introduction 1.1 Background Department of Defense (DoD) Directive 5118.5 identifies the Director, Defense Finance and Accounting Service (DFAS) as the principal DoD executive for finance and accounting requirements, systems, and functions. That role includes the responsibility to “Direct the consolidation, standardization, and integration of finance and accounting requirements, functions, procedures, operations, and systems within the Department of Defense.” Developing standard, consistent, and effective requirements for DoD finance and accounting operations and systems is a priority initiative for the DFAS Financial Management Center of Excellence (FMCoE). The FMCoE has assigned this complex program to its Shared Services Division (SSD), which has gathered requirements from current statutory laws, regulations, and guidance, in addition to requirements from existing and developing DoD finance and accounting systems. SSD used functional experts from other DFAS organizations to select and edit the appropriate set of requirements. The requirements contained herein will become the basis for all new finance and accounting operations and system acquisitions across the Department, and all existing DoD finance and accounting systems will migrate to these requirements as their budgets and priorities dictate. 1.2 Document Purpose The purpose of this document is to present the context for standard DoD requirements including: • Accounts Payable (Public) • Foreign Military Sales • Intra-governmental • Accounts Receivable (Security Assistance • Intra-governmental (Public) Accounting) Eliminations • Audit Trails and System • Funds Control and • Inventory, Operating Controls Budgetary Materials & Supplies, • Benefits Accounting Stockpile Material • Cash Accountability • General Ledger • Managerial Cost Accounting • Direct Loans • Guaranteed Loans • Property, Plant, and • Disbursing • Human Resources Equipment • Field Level Reporting and Payroll – Civilian • Time and Attendance • Financial Reporting • Human Resources • Travel and Payroll – Military The context is a description of the DoD concept of operation, its standard business practices, and its operational processes. The processes are taken from the DoD Business Enterprise Architecture (BEA) and extended, as necessary, to complete a level of detail to which the requirements can easily be assigned. Requirements information is presented in three parts: 1) the contextual description of the requirements project and its functional area, 2) the process models for this functional area, and 3) the requirement statements, business rules and best practices for each functional area. The contextual description of the requirements project and its functional area are contained in this 1
  12. 12. Functional Requirements Description (FRD). The process models, requirement statements, and business rules are presented in accompanying spreadsheets. This version of the FRD will serve as the definitive reference for Release 6.0 functional requirements. It is a “living” document and will be updated as requirements change or is refined. 1.3 Scope This document establishes the context for the DoD standard functional requirements. It also comprises the most current functional requirements resulting from analyses, reviews, and validations performed by Shared Services team members and Subject Matter Experts (SMEs). Detailed accomplishments which influenced the development of this FRD may be found in Section 3.0. A separate file (the repository listing) contains the requirements, process model, and other related information in spreadsheet format. The project’s purpose is to develop functional requirements and business rules consistent with commercial industry best practices and compliance requirements (laws, regulations, and policies), and to map them to implementation level processes consistent with the BEA. The project objectives are to: • Present standard functional requirements that can be implemented for any DoD system. • Provide requirements detailed enough so that no functional interpretation is required by system implementers. • Provide requirements that are necessary, achievable, uniquely identifiable, singular, concise, unambiguous, complete, consistent and testable. • Provide relevant information related to the logistical and financial management of DoD events, enhancing system development. 1.4 Definitions As used within this document, functional requirements, business rules, and best practices are defined as follows: Functional Requirement – A statement that describes the intended behavior of a system by describing characteristics, attributes, conditions, constraints, or capabilities to which a system must conform in order to meet a need or objective. 1 In this document, when the word “requirement” is used, it means functional requirement. Business Rule – A statement that defines or constrains some aspect of the business or its architecture. It describes what a business must or must not do, or it describes the rules under which the architecture or its objects behave under certain conditions. Business rules are constraints that are process/activity specific and have no system impact.2 Best Practice – A management idea which asserts that there is a technique, method, process, activity, incentive or reward that is more effective at delivering a particular outcome than any other technique, method, process, etc. The idea is that with proper processes, checks, and testing, a project can be rolled out and completed with fewer problems and unforeseen complications. 3 1 SSD Road show Presentation 2 DoD Architecture Framework, Vol. II 3 3 Wikipedia (www.wikipedia.com) 2
  13. 13. 2.0The Enterprise Functional Requirements Program 2.1 Overview The Enterprise Functional Requirements Program is a set of projects to develop standard functional requirements, business rules, and best practices for DoD finance and accounting operations and systems. The Federal FM Guidance requirements and business rules will be architecture-driven – OFFM, Treasury, SFFAS, SFIS meaning that they will be aligned to processes in the DoD Finance and Accounting Operational Architecture, which Architecture DoD FM Guidance itself is aligned with the DoD BEA (see Figure 1). (BEA) (FMR & Blue Book) Compliance requirements, business rules, and best practices have already been developed at the DoD enterprise DoD F&A Operational Architecture functional level as part of the BEA. In most cases, the compliance requirements do not contain all the functional DoD Finance & Accounting Requirements information necessary for an acquisition program, like DAI, • Processes • Business Rules GFEBS, Navy ERP, DEAMS, or BEIS, to properly • Functional Requirements implement and test the acquisition system. Therefore, this program develops functional requirements down to the level Figure 1. Requirements Development of detail such that acquisition programs do not need to make Concept functional interpretations. Yet these requirements should not constrain the implementation in the non-functional ways, for example, by defining system specific data elements names. The functional requirements and business rules were gathered from sources such as: • A Guide to Federal Requirements for Financial Management Systems (DFAS 7900.4G - Blue Book) • Business Enterprise Architecture Version 6.0 • Business Modernization Reengineering (BMR) [E-Biz] • Business Systems Modernization (BSM)/Enterprise Business System (EBS) • Core Financial Systems Requirements (OFFM-NO-0106) • Defense Federal Acquisition Regulation Supplement (DFARS) • Defense Transportation Regulation (DTR) 4500.9-R, Part II, Chapter 210 • DFAS, Deputy Director, Operations Memorandum, dated May 2006 • DFAS 7000.10-I, Accounting High Performing Organization • DoD 4000.25-7-M, MILSBILLS • DoD Guidebook for Miscellaneous Payments • DoD Instruction 8500.2, Information Assurance (IA) Implementation • DoD Instruction 8510.01, DoD Information Assurance Certification and Accreditation Process (DIACAP) • DoD Directive 8000.01, Management of the Department of Defense Information Enterprise • DoD Directive 8500.01E, Information Assurance (IA) • Defense Information Systems Agency (DISA), Security Technical Implementation Guides (STIG): Access Control STIG V2R1 and Database STIG V8R1 • DoD 4100.39-M, Volume 4, Federal Logistics Information System 3
  14. 14. • DoD 4140.1-R, DoD Supply Chain Management Regulation • DoD Financial Management Regulation (DoD 7000.14-R) • DoD Guidebook for Miscellaneous Payments • Federal Acquisition Regulation (FAR) • Federal Financial Management Systems (FFMSR-8) • Federal Financial Management Systems (FFMSR-00-01) • GAO/AIMD-00-21.3.1, Standards for Internal Control in the Federal Government • JFMIP-SR-99-8, Property Management Systems Requirements • JFMIP-SR-99-14, Seized Property and Forfeited Assets System Requirements • JFMIP-SR-00-4, Property Management System Requirements • JFMIP-SR-01-01, Benefit System Requirements • JFMIP SR-02-01, Core Financial Systems Requirements • JFMIP SR-03-01, Revenue System Requirements • JFMIP-SR-03-02, Inventory, Supplies, and Materials System Requirements • National Institute of Standards and Technology (NIST) Special Publication 800-53, Recommended Security Controls for Federal Information Systems and Organizations, Revision 3 • National Institute of Standards and Technology (NIST) National Security Telecommunications and Information Systems Security Policy (NSTISSP), No. 11, Revised Fact Sheet • OMB Circular A-11, Preparation, Submission and Execution of the Budget • OMB Circular A-127 Financial Management Systems • OMB Circulars A-129 Policies for Federal Credit Programs and Non-tax Receivables • OMB Circular A-130, Management of Federal Information Resources • OMB Circular A-136, Financial Reporting Requirements • OMB Memorandum 09-06, Implementation Guidance for the Federal Financial Management Improvement Act (January 2009) • OUSD (C) Memorandum, "Standard Financial Information Structure (SFIS) Implementation Policy" (August 2005) • OSD and DFAS Policies • Statements of Federal Financial Accounting Standards (SFFAS) No. 1 • SFFAS-3, Accounting for Inventory and Related Property • SFFAS-6, Accounting for Property, Plant, and Equipment • SFFAS-8, Supplementary Stewardship Reporting • SFFAS-23, Eliminating the Category National Defense Property, Plant, and Equipment • SFFAS-29, Heritage Assets and Stewardship Land • Standards and Compliance (S&C) • Treasury Financial Manual (TFM) • Under Secretary of Defense, Deputy Chief Financial Officer Memorandum, dated October 2002 • 5 CFR 1315 (Prompt Payment Act) • 5 USC Section 522a (Privacy Act of 1974) • 44 U.S.C. Section 3541, Information Security 4
  15. 15. However, most of the requirements derived from the above are too high-level to be readily implemented by system Requirements Projects engineers in acquisition program offices. Therefore, a large Accounts Payable (Payment Mgmt) part of the effort of these requirements projects has been to Disbursing Revenue and Accounts Receivable refine the requirements taken from the above to bring them General Ledger down to the implementation level, i.e., eliminate any need for Financial Reporting the system engineer to make functional interpretation. Cash Accountability Intra-governmental All functional requirements will adhere to the following Inventory, Operating Materials and Supplies, quality characteristics: necessary, achievable, correct, Stockpile Materials unambiguous, complete, consistent, concise, singular, Property, Plant and Equipment Managerial Cost Accounting implementation-free, and testable. Once approved, the Human Resources and Payroll enterprise functional requirements will be given to all finance Funds Control and Budgetary Accounting and accounting system offices for implementation in their Travel respective systems. Grants Audit Trails and System Controls Because the DoD finance and accounting domain is so large, Seized Assets the enterprise functional requirements projects have been Eliminations (Intra-Governmental) Field Level Reporting segmented into functional areas, similar to the chapters in “A Direct Loans Guide to Federal Requirements to Financial Management Guaranteed Loans Systems”4. Benefits Time and Attendance The selected set of functional areas (i.e., requirements Foreign Military Sales (Security Assistance projects) is listed in Table 1. The first seven projects were Accounting) executed in FY07 and are considered the Core Financial Table 1. Requirements Functional Areas Finance and Accounting areas. 2.2 Functional Requirements Development Methodology This, and each of the other requirements projects went through 1. Plan Project a similar process to gather, map, write, and validate 2. Develop Processes requirements. Each project developed its own detailed work 3. Identify and Gather Requirements, plan and detailed schedule taking into consideration their Business Rules, and Best Practices 4. Perform Mapping scope, priorities, and available resources. The SMEs were 5. Perform Initial Validation enlisted to help select those requirements that should be 6. Validate and Write Requirements standardized, and they wrote additional requirements where the 7. Deliver Release 6.0 Requirements and level of detail of those requirements initially gathered was not Documentation to Director, Shared sufficient. The numerical order of the tasks in Table 2 Services for Approval indicates the approximate sequence of events. Table 2. High Level Development Tasks 2.3 Requirement Identification Format The requirements are uniquely identified by a combination of letters and numbers broken down into several parts. The first part is shown by letters followed by a dash (-) that identifies which functional areas the requirement belongs. The first set of four- position numbers after the dash is a unique number assigned to the parent requirement. Subsequent sets of two-position numbers will be assigned to show children and/or grand children 4 Formally, this document is entitled DFAS 7900.4-G, A Guide to Federal Requirements to Financial Management Systems, Feb., 2009. Informally, this book is sometimes referred to as the Blue Book. 5
  16. 16. to a parental requirement. As an example, XX-0001.01.01 requirement number will be used as a reference. XX-0001.01.01: 2 position identifier that delineates functional areas XX- 0001.01.01: Indicates this as requirement number 1 of the functional areas XX-0001.01.01: First child of parental requirement number 1 XX-0001.01.01: First child of child requirement number 1 6
  17. 17. 3.0Accounts Payable (Public) Concept of Operation In October 2006, the SSD was tasked to establish a set of functional requirements for Accounts Payable (Public). To accomplish this mission it was necessary to map all requirements extracted from the sources listed in section 2.1 to the current BEA model and identify any gaps if they existed. First, the working group gathered existing Accounts Payable (Public) functional requirements and business rules from available sources. These requirements were consolidated, reviewed and pre-validated by the working group. Next, Accounts Payable (Public) SMEs were invited to participate in a series of Joint Application Development (JAD) sessions to review and validate the requirements for applicability as a DoD standard in each process area. The functional requirements were defined to a level ensuring consistency of internal controls, reporting, and accounting and to make certain each functional requirement can be implemented consistently across all Enterprise Resource Planning (ERP) systems. If SMEs felt additional requirements should be written to add clarity or detail, they drafted new requirements. If issues were uncovered at any time during this development process, they were identified, logged, and worked toward resolution. From the BEA diagrams, the Accounts Payable (Public) Working Group determined what additional processes were needed. The group then identified gaps within the Accounts Payable (Public) process models and steps. The Accounts Payable (Public) Working Group then mapped the standard functional requirements to the applicable process diagram. The review of processes and mapping of functional requirements to business processes served to identify: 1) gaps in the objects and related descriptions included in the diagram, 2) the need for further decomposition or changes to the BEA baseline diagram, and 3) the need for additional functional requirements to complete the standard requirements package. The accompanying spreadsheet contains the standard functional requirements, business rules, and best practices mapped to the appropriate process flows/steps. 3.1 Accounts Payable (Public) Functional Overview Functional requirements developed for Accounts Payable (Public) are driven by operational architecture and compliance requirements. One of the features of this project is the validation of the BEA processes and their extension, where needed. As such, the business processes models defined in the BEA 6.0 OV-6c model have been used as a starting point for the identification and development of more detailed Accounts Payable (Public) business processes. When needed, the BEA processes are further decomposed to provide additional detail and to ensure that a standard comprehensive process is defined. As the processes were identified, the functional requirements were mapped to them. This includes identifying the BEA process flow (e.g. Manage Liabilities), BEA process name (e.g. Manage Execution Fund Account) and the DFAS process name (e.g. Manage Prevalidation Requests). It should be noted that only the process steps associated with Accounts Payable (Public) are being addressed by this document. Therefore, in some instances, the incorporated business 7
  18. 18. process models will not completely reflect the BEA model. If process steps in the BEA process model are omitted from this document, it is NOT indicating they are not required. It is only an indication that they are not applicable to the Accounts Payable (Public) requirements defined to date. The following process models are included: →Acknowledge Goods Tendered →Perform Acceptance Procedures →Validate Invoice →Manage Liabilities * →Manage Entitlement →Process Payment Request →Calculate Entitlement →Manage Funds Validation →Manage Execution Fund Account** →Manage Payment Confirmation and Follow-Up →Process Collections Against Entitlement * The Manage Liabilities process model incorporated into this document is a subset of the BEA Manage Liabilities model and reflects the initial steps to Evaluate Liabilities Information and Establish Accounts Payable. It was also expanded to incorporate additional steps required in the processing of Accounts Payable transactions not currently depicted in the BEA. This diagram will be expanded to incorporate all BEA process steps as additional requirements are defined in later versions. ** The Manage Execution Fund Account process model incorporated into this document is an expanded version of the BEA Manage Execution Fund Account model. It reflects the process steps to be added to support the Entitlement process. In order to make for a more manageable grouping of requirements, 12 Accounts Payable process areas were selected based on subchapters of the Accounts Payable (Payment Management) in the DFAS 7900.4G - Blue Book. In addition, these areas were supported by The Federal Acquisition Regulations (FAR), Defense Federal Acquisition Regulations Supplement (DFARS), and the Financial Management Regulation (FMR). The AP Project contained seven phases in Release 3.0, December 18, 2007. As each Release was updated, it was annotated in the Release/ Version Control History table at the beginning of the document. Release 3.0 added the process review and validation of functional requirements for Intra- governmental as well as a review and inclusion of the USSGL Accounting Transaction Categories to the previous releases/versions of: Receipt, Acceptance, and Recognition (Release 1.0), Managing Entitlements (Version 1.1), Invoices, Payment Terms and Prevalidation (Version 1.2); Transportation, Miscellaneous, and Scheduling Payments (Version 1.3); Workflow, Internal Controls, and Reports (Version 1.4); Accounting (Release 2.0); and Intra-governmental (Release 3.0) requirements and process areas. Release 5.0 includes revised BEA 6.0 0V-6c process model for Manage Entitlement to the new Manage Supply Chain Entitlement and it’s newly created sub-processes: Calculate Supply Chain Entitlement, Prepare Certified Business Partner Payment, Manage Scheduled Payments, and 8
  19. 19. Monitor Payments. Accounts Payable cross-walked the functional requirements and business process models to the new BEA 6.0 0V-6c model for Manage Supply Chain Entitlement. The repository listing contains the cumulative standard functional requirements, business process models, business rules and best practices. They were accepted and deemed valid by the Accounts Payable (Public) working group and SMEs. In addition to the new requirements for Intra-governmental transactions, requirements and processes from previous versions have been further refined. The requirements contained within the spreadsheet are grouped and sorted based on the business process model to which they apply. Combined, they define a set of standard processes that will optimize the effectiveness and efficiency of Accounts Payable operations throughout DoD. Upon completion of this project, this document will also provide a comprehensive repository of Accounts Payable requirements for future system development efforts. 3.2 Accounts Payable (Public) Practices The requirements in the accompanying spreadsheet were developed for all systems and business operations to be compliant with the Accounts Payable (Public) DoD financial and accounting requirements. Additionally, by complying with these requirements, systems and business operations will be compliant with the applicable laws, regulations and policies. 3.3 Release 6.0 Scope 3.3.1 Map Requirements to BEA Processes During Release 6.0 the Shared Services completed integration or cross-function validation of the functional requirements. In Release 6.0, requirements were mapped to the lowest level possible within the BEA architecture and, if appropriate, to multiple lower levels. Once completed, the requirements functionally linked by architectural process were identified. Shared Services integrated these requirements by reviewing, analyzing and updating the requirements based upon missing or necessary architectural and functional links. 3.3.2 Review Requirements Linked by Processes The Shared Services Branches further integrated functional requirements by identifying requirements that were touch points between functions. The teams conducted cross team reviews and updated the requirements based upon touch points between the functions. 3.3.3 Validate Requirements Source Information Authoritative Source updates to the requirements included Regulation or Policy changes received through September 2009. Shared Services updated the requirements based upon peer and Branch Supervisory reviews. 3.3.4 Assign Reclassified Requirements to Other Core Teams Release 6.0 includes requirements that were reclassified as being out of scope for Accounts Payable (Public). These requirements were identified and considered for inclusion in another team’s functional requirements. 3.3.5 Perform Team Quality Review of Requirements In Release 6.0 the functional branches continuously performed internal team reviews of the requirements to ensure that all functional requirements adhered to the following quality 9
  20. 20. characteristics: necessary, achievable, correct, unambiguous, complete, consistent, concise, singular, implementation-free, and testable. All requirements that were not written to the standards above were either rewritten, rejected, or transferred for management decision. 3.3.6 Develop Additional Process Models The Accounts Payable (Public) developed additional process models. 3.3.7 Close Out Open Issues Issues identified during Release 6.0 were documented and tracked in the issue tracking tool until resolution. Those issues that could not be resolved by the FMCoE staff were transferred to the office that had responsibility for oversight of the respective issues. Once the issue was resolved, the issue was closed in the issue tracking tool. 3.3.8 Compare Requirements to DoD Transaction Library There were Accounts Payable (Public) DoD Transaction Library requirements. The Accounts Payable (Public) requirements were compared to the DoD Transaction Library. Missing requirements were developed and included in the Accounts Payable (Public) database to encompass any gaps between the documents. The following requirements were not addressed in the DoD Transaction Library and need to be addressed in future revisions to the document: Accounts Payable (Public) requirements related to purchase returns, construction-in-progress, advances and prepayments, commitments/programs subject to apportionment, and expended/unexpended authority. These are business events that are not currently covered in the Treasury Financial Manual (TFM) but do occur within the DoD financial community and should result in transactions recorded in the General Ledger for DoD. 10
  21. 21. 4.0Accounts Receivable Concept of Operation In October 2006, the SSD was tasked to establish a set of functional requirements for Accounts Receivable. To accomplish this mission it was necessary to map all requirements extracted from the sources listed in section 2.1 to the current BEA model and identify any gaps if they existed. First, the working group gathered existing Accounts Receivable functional requirements and business rules from available sources. These requirements were consolidated, reviewed and pre- validated by the working group. Next, Accounts Receivable SMEs were invited to participate in a series of JAD sessions to review and validate the requirements for applicability as a DoD standard in each process area. The functional requirements were defined to a level ensuring consistency of internal controls, reporting, and accounting and to make certain each functional requirement can be implemented consistently across all ERP systems. If SMEs felt additional requirements should be written to add clarity or detail, they drafted new requirements. If issues were uncovered at any time during this development process, they were identified, logged, and worked toward resolution. From the BEA diagrams, the Accounts Receivable Working Group determined what additional processes were needed. The group then identified gaps within the Accounts Receivable process models and steps. The Accounts Receivable Working Group then mapped the standard functional requirements to the applicable process diagram. The review of processes and mapping of functional requirements to business processes served to identify: 1) gaps in the objects and related descriptions included in the diagram, 2) the need for further decomposition or changes to the BEA baseline diagram, and 3) the need for additional functional requirements to complete the standard requirements package. The accompanying spreadsheet contains the standard functional requirements, business rules, and best practices mapped to the appropriate process flows/steps. 4.1 Accounts Receivable Functional Overview Functional requirements developed for Accounts Receivable are driven by operational architecture and compliance requirements. One of the features of this project is the validation of the BEA processes and their extension, where needed. As such, the business processes models defined in the BEA 6.0 OV-6c model have been used as a starting point for the identification and development of more detailed Accounts Receivable business processes. When needed, the BEA processes are further decomposed to provide additional detail and to ensure that a standard comprehensive process is defined. As the processes were identified, the functional requirements were mapped to them. This includes identifying the BEA process flow (e.g. Order to Cash) and the BEA process name (e.g. Record and Manage Receivable). It should be noted that only the process steps associated with Accounts Receivable are being addressed by this document. Therefore, in some instances, the incorporated business process models will not completely reflect the BEA model. If process steps in the BEA process model are omitted from this document, it is NOT indicating they are not required. It is only an indication that they are not applicable to the Accounts Receivable requirements defined to date. 11
  22. 22. The following process model is included: Record and Manage Receivable: - This process consists of three areas - Establish Receivable, Maintain Receivable and Apply Collection. The process involves the administration of monies owed to DoD. It includes recording the receivable, recognizing revenue earned, applying cash receipts and liquidating receivable. The Manage Receivable activity also includes billing, aging, dunning, write-off, adjustment, and the assessment of interest and penalties on outstanding receivable. 4.2 Accounts Receivable Practices The requirements in the accompanying spreadsheet were developed for all systems and business operations to be compliant with the Accounts Receivable DoD financial and accounting requirements. Additionally, by complying with these requirements, systems and business operations will be compliant with the applicable laws, regulations and policies. 4.3 Release 6.0 Scope 4.3.1 Map Requirements to BEA Processes During Release 6.0 the Shared Services completed integration or cross-function validation of the functional requirements. In Release 6.0, requirements were mapped to the lowest level possible within the BEA architecture and, if appropriate, to multiple lower levels. Once completed, the requirements functionally linked by architectural process were identified. Shared Services integrated these requirements by reviewing, analyzing and updating the requirements based upon missing or necessary architectural and functional links. 4.3.2 Review Requirements Linked by Processes The Shared Services Branches further integrated functional requirements by identifying requirements that were touch points between functions. The teams conducted cross team reviews and updated the requirements based upon touch points between the functions. 4.3.3 Validate Requirements Source Information Authoritative Source updates to the requirements included Regulation or Policy changes received through September 2009. Shared Services updated the requirements based upon peer and Branch Supervisory reviews. 4.3.4 Assign Reclassified Requirements to Other Core Teams Release 6.0 includes requirements that were reclassified as being out of scope for Accounts Receivable. These requirements were identified and considered for inclusion in another team’s functional requirements. 4.3.5 Perform Team Quality Review of Requirements In Release 6.0 the functional branches continuously performed internal team reviews of the requirements to ensure that all functional requirements adhered to the following quality characteristics: necessary, achievable, correct, unambiguous, complete, consistent, concise, singular, implementation-free, and testable. All requirements that were not written to the standards above were either rewritten, rejected, or transferred for management decision. 4.3.6 Develop Additional Process Models The Accounts Receivable Working Group did not develop additional process models. 12
  23. 23. 4.3.7 Close Out Open Issues Issues identified during Release 6.0 were documented and tracked in the issue tracking tool until resolution. Those issues that could not be resolved by the FMCoE staff were transferred to the office that had responsibility for oversight of the respective issues. Once the issue was resolved, the issue was closed in the issue tracking tool. 4.3.8 Compare Requirements to DoD Transaction Library There were Accounts Receivable DoD Transaction Library requirements. Functional requirements were mapped to the DoD transaction library and their associated general ledger effects. Shared Services reviewed, analyzed and updated requirements based upon the general ledger scenarios. The requirements were updated to include the DoD Transaction Code (DTC) contained in the DoD Transaction Library. All transaction library scenarios and their general ledger effects were reviewed for possible inclusion in the requirements. This ensured related general ledger debits and credits were linked to the associated functional requirements. 13
  24. 24. 5.0Audit Trails and System Controls Concept of Operation In October 2006, the SSD was tasked to establish a set of functional requirements for Audit Trails and System Controls. To accomplish this mission it was necessary to map all requirements extracted from the authoritative sources listed in section 2.1 to the current BEA model and identify any gaps if they existed. First, the work group gathered existing Audit Trails and System Controls functional requirements and business rules from available sources. These requirements were consolidated, reviewed and pre-validated by the working group. Next, Audit Trails and System Controls SMEs were invited to participate in a series of JAD sessions to review and validate the requirements for applicability as a DoD standard in each process area. The functional requirements were defined to a level ensuring consistency of internal controls, reporting, and accounting and to make certain each functional requirement can be implemented consistently across all ERP systems. If SMEs felt additional requirements should be written to add clarity or detail, they drafted new requirements. If issues were uncovered at any time during this development process, they were identified, logged, and worked toward resolution. The accompanying spreadsheet contains the standard functional requirements and best practices mapped to the appropriate DFAS process flows/steps. 5.1 Audit Trails and System Controls Functional Overview Functional requirements developed for Audit Trails and System Controls are driven by operational architecture and compliance requirements. One of the features of this project is the validation of the BEA processes and their extension, where needed. As such, the business processes models defined in the BEA 6.0 OV-6c model would be used as a starting point for the identification and development of more detailed Audit Trails and System Controls business processes. This includes identifying the BEA process diagrams, BEA process name, and the DFAS process name (e.g. Audit Trails). However, the BEA 6.0 does not provide business processes or diagrams for Audit Trails & System Controls. Therefore, the team developed a list of DFAS processes / activities. The following are areas and their related DFAS processes / activities: • Audit Trails o Audit Trails • Application Controls o Document and Transaction Control o Document Referencing and Modification o Workflow/Messaging o Document Management o Operations • General Controls o System-Generated Transactions o General Design/Architecture o Infrastructure o User interfaces 14
  25. 25. o Interoperability o Internet access o Security o Ad-hoc query o Documentation o System performance Because of ATSC pervasiveness to all business processes, it is impractical to develop models. Therefore, the processes / activities are identified within the functional requirements however, no process models were created. 5.2 Audit Trails and System Controls Practices The requirements in the accompanying spreadsheet were developed for all systems and business operations to be compliant with the Audit Trails and System Controls DoD financial and accounting requirements. Additionally, by complying with these requirements, systems and business operations will be compliant with the applicable laws, regulations and policies. 5.3 Release 6.0 Scope 5.3.1 Map Requirements to BEA Processes During Release 6.0 the Shared Services completed integration or cross function validation of the functional requirements. In Release 6.0 requirements were mapped to the lowest level possible within the BEA architecture and if appropriate to multiple lower levels. Once completed, the requirements functionally linked by architectural process were identified. Shared Services integrated these requirements by reviewing, analyzing and updating the requirements based upon missing or necessary architectural and functional links. 5.3.2 Review Requirements Linked by Processes The Shared Services Branches further integrated functional requirements by identifying requirements that were touch points between functions. The teams conducted cross team reviews and updated the requirements based upon touch points between the functions. 5.3.3 Validate Requirements Source Information Authoritative Source updates to the requirements included Regulation or Policy changes received through September 2009. Shared Services updated the requirements based upon peer and Branch Supervisory reviews. 5.3.4 Assign Reclassified Requirements to Other Core Teams Release 6.0 includes requirements that were reclassified as being out of scope for Audit Trails and System Controls. These requirements were identified and considered for inclusion in another team’s functional requirements. 5.3.5 Perform Team Quality Review of Requirements In Release 6.0, the functional branches continuously performed internal team review of the requirements to ensure that all functional requirements adhered to the following quality characteristics: necessary, achievable, correct, unambiguous, complete, consistent, concise, singular, implementation-free, and testable. All requirements that were not written to the standards above were either: rewritten, rejected or transferred for management decision. 15
  26. 26. 5.3.6 Develop Additional Process Models Audit Trails and System Controls did not develop additional process models for Release 6.0. 5.3.7 Close Out Open Issues Issues identified during Release 6.0 were documented and tracked in the issue tracking tool until resolution. Those issues that could not be resolved by the FMCoE staff were transferred to the office that had responsibility for oversight of the respective issues. Once the issue was resolved, the issue was closed in the issue tracking tool. 5.3.8 Compare Requirements to DoD Transaction Library The Audit Trails and System Controls requirements were not compared to the DoD Transaction Library since Audit Trails and System Controls does not create transactions. 16
  27. 27. 6.0Benefits Concept of Operation In May 2009, the SSD was tasked to establish a set of functional requirements for Benefits. To accomplish this mission it was necessary to map all requirements extracted from the sources listed in section 2.1 to the current BEA model and identify any gaps if they existed. First, the working group gathered existing Benefits functional requirements from available sources. These requirements were consolidated, reviewed and pre-validated by the working group. The working group also documented the standard DFAS process. Next, Benefits SMEs were invited to participate in a series of JAD sessions to review and validate the requirements for applicability as a DoD standard in each process area. The functional requirements were defined to a level ensuring consistency of internal controls, reporting, and accounting and to make certain each functional requirement can be implemented consistently across all ERP systems. If SMEs felt additional requirements should be written to add clarity or detail, they drafted new requirements. If issues were uncovered at any time during this development process, they were identified, logged, and worked toward resolution. From the BEA diagrams, the Benefits Working Group determined what additional processes were needed. The group then identified gaps within the Benefits process models and steps. The Benefits Working Group then mapped the standard functional requirements to the applicable process diagram. The review of processes and mapping of functional requirements to business processes served to identify: 1) gaps in the objects and related descriptions included in the diagram, 2) the need for further decomposition or changes to the BEA baseline diagram, and 3) the need for additional functional requirements to complete the standard requirements package. The accompanying spreadsheet contains the standard functional requirements mapped to the appropriate process flows/steps. 6.1 Benefits Functional Overview Functional requirements developed for Benefits are driven by operational architecture and compliance requirements. One of the features of this project is the validation of the BEA processes and their extension, where needed. As such, the business processes models defined in the BEA 6.0 OV-6c model have been used as a starting point for the identification and development of more detailed Benefits business processes. When needed, the BEA processes are further decomposed to provide additional detail and to ensure that a standard comprehensive process is defined. As the processes were identified, the functional requirements were mapped to them. This includes identifying the BEA process flow (e.g. Manage Benefits), BEA process name (e.g. Manage Benefits) and the DFAS process name (e.g. Claims Acceptance and Tracking). It should be noted that only the process steps associated with Benefits are being addressed by this document. Therefore, in some instances, the incorporated business process models will not completely reflect the BEA model. If process steps in the BEA process model are omitted from this document, it is NOT indicating they are not required. It is only an indication that they are not applicable to the Benefits requirements defined to date. 17
  28. 28. The following process models are included: Manage Benefits: This process supports DoD Quality of Life Programs as well as benefit eligibility, enrollment, termination and reporting. It includes provision of Morale, Welfare, and Recreation Programs (including Chaplain programs, commissary, exchange, and other Non- Appropriated Fund (NAF) operations). The process is associated with providing military Health programs and supporting individual elections of medical, dental, life, and long term insurance; pension/retirement programs; flexible spending programs; disability benefits; military housing; educational benefits; savings management (Thrift/Bonds). 6.2 Benefits Practices The requirements in the accompanying spreadsheet were developed for all systems and business operations to be compliant with the Benefits DoD financial and accounting requirements. Additionally, by complying with these requirements, systems and business operations will be compliant with the applicable laws, regulations and policies. 6.3 Release 6.0 Scope 6.3.1 Map Requirements to BEA Processes During Release 6.0 the Shared Services completed integration or cross-function validation of the functional requirements. In Release 6.0, requirements were mapped to the lowest level possible within the BEA architecture and, if appropriate, to multiple lower levels. Once completed, the requirements functionally linked by architectural process were identified. Shared Services integrated these requirements by reviewing, analyzing and updating the requirements based upon missing or necessary architectural and functional links. 6.3.2 Review Requirements Linked by Processes The Shared Services Branches further integrated functional requirements by identifying requirements that were touch points between functions. The teams conducted cross team reviews and updated the requirements based upon touch points between the functions. 6.3.3 Validate Requirements Source Information Authoritative Source updates to the requirements included Regulation or Policy changes received through September 2009. Shared Services updated the requirements based upon peer and Branch Supervisory reviews. 6.3.4 Assign Reclassified Requirements to Other Core Teams Release 6.0 includes requirements that were reclassified as being out of scope for Benefits. These requirements were identified and considered for inclusion in another team’s functional requirements. 6.3.5 Perform Team Quality Review of Requirements In Release 6.0 the functional branches continuously performed internal team reviews of the requirements to ensure that all functional requirements adhered to the following quality characteristics: necessary, achievable, correct, unambiguous, complete, consistent, concise, singular, implementation-free, and testable. All requirements that were not written to the standards above were either rewritten, rejected, or transferred for management decision. 18
  29. 29. 6.3.6 Develop Additional Process Models The Benefits developed additional process models for Release 6.0. 6.3.7 Close Out Open Issues Issues identified during Release 6.0 were documented and tracked in the issue tracking tool until resolution. Those issues that could not be resolved by the FMCoE staff were transferred to the office that had responsibility for oversight of the respective issues. Once the issue was resolved, the issue was closed in the issue tracking tool. 6.3.8 Compare Requirements to DoD Transaction Library The Benefits requirements were not compared to the DoD Transaction Library since transactions are not posted to a trial balance in this area. The general ledger resides within the ERP and records the effects of those events. 19
  30. 30. 7.0Cash Accountability Concept of Operation In October, 2006, the SSD was tasked to establish a set of functional requirements for Cash Accountability. To accomplish this mission it was necessary to map all requirements extracted from the sources listed in section 2.1 to the current BEA model and identify any gaps if they existed. First, the working group gathered existing Cash Accountability functional requirements and business rules from available sources. These requirements were consolidated, reviewed and pre- validated by the working group. Next, Cash Accountability SMEs were invited to participate in a series of JAD sessions to review and validate the requirements for applicability as a DoD standard in each process area. Cash Accountability functional requirements were defined to a level ensuring consistency of internal controls, reporting, and accounting to make certain each functional requirement could be implemented consistently across all ERP systems. If SMEs felt additional requirements should be written to add clarity or detail, they drafted new requirements, as needed. If issues were uncovered at any time during this development process, they were identified, logged, and worked toward resolution. The Cash Accountability Working Group mapped the standard functional requirements to the applicable BEA process diagram. The review of processes and mapping of functional requirements to business processes served to identify: 1) gaps in the objects and related descriptions included in the diagram, 2) the need for further decomposition or changes to the BEA baseline diagram, and 3) the need for additional functional requirements to complete the standard requirements package. The accompanying spreadsheet contains the standard functional requirements and best practices mapped to the appropriate BEA process flows/steps for Release 6.0. 7.1 Cash Accountability Functional Overview Functional requirements developed for Cash Accountability are driven by operational architecture and compliance requirements. One of the features of this project is the validation of the BEA processes and their extension, where needed. As the processes were identified, the functional requirements were mapped to them. This includes identifying the BEA process flow (e.g. Send Statement of Accountability or Transactions or Trial Balance to Treasury) and BEA process name (e.g. Manage Execution with Treasury). It should be noted that only the process steps associated with Cash Accountability are being addressed by this document. Therefore, in some instances, the incorporated business process models will not completely reflect the BEA model. If process steps in the BEA process model are omitted from this document, it is NOT indicating they are not required. It is only an indication that they are not applicable to the Cash Accountability requirements defined to date. 20
  31. 31. Release 6.0 contains the following process models: →Send Statement of Accountability or Transactions or Trial Balance to Treasury →Reconcile Undisbursed Expenditure Account Ledger →Generate Correcting Pro Forma Entries →Verify Information →Reconcile Deposits →Document Results of Reconciliation →Manage Execution with Treasury →Capture Treasury Confirmation Data →Capture Treasury Statements →Reconcile Disbursements →Create Anomaly Explanation The repository listing contains the cumulative standard functional requirements, business process models, business rules and best practices. They were accepted and deemed valid by the Cash Accountability working group and SMEs. Upon completion of this project, a comprehensive repository of Cash Accountability requirements will be available for future system development efforts. 7.2 Cash Accountability Practices The requirements in the accompanying spreadsheet were developed for all systems and business operations to be compliant with the Cash Accountability DoD financial and accounting requirements. Additionally, by complying with these requirements, systems and business operations will be compliant with the applicable laws, regulations and policies. 7.3 Release 6.0 Scope 7.3.1 Map Requirements to BEA Processes During Release 6.0 the Shared Services completed integration or cross-function validation of the functional requirements. In Release 6.0, requirements were mapped to the lowest level possible within the BEA architecture and, if appropriate, to multiple lower levels. Once completed, the requirements functionally linked by architectural process were identified. Shared Services integrated these requirements by reviewing, analyzing and updating the requirements based upon missing or necessary architectural and functional links. 7.3.2 Review Requirements Linked by Processes The Shared Services Branches further integrated functional requirements by identifying requirements that were touch points between functions. The teams conducted cross team reviews and updated the requirements based upon touch points between the functions. 7.3.3 Validate Requirements Source Information Authoritative Source updates to the requirements included Regulation or Policy changes received through September 2009. Shared Services updated the requirements based upon peer and Branch Supervisory reviews. 21
  32. 32. 7.3.4 Assign Reclassified Requirements to Other Core Teams Release 6.0 includes requirements that were reclassified as being out of scope for Cash Accountability. These requirements were identified and considered for inclusion in another team’s functional requirements. 7.3.5 Perform Team Quality Review of Requirements In Release 6.0 the functional branches continuously performed internal team reviews of the requirements to ensure that all functional requirements adhered to the following quality characteristics: necessary, achievable, correct, unambiguous, complete, consistent, concise, singular, implementation-free, and testable. All requirements that were not written to the standards above were either rewritten, rejected, or transferred for management decision. 7.3.6 Develop Additional Process Models Cash Accountability did not develop additional process models for Release 6.0. Possible gaps with the BEA were identified, however, and will be reviewed by the team to determine the need for developing additional process models to encompass these gaps. 7.3.7 Close Out Open Issues Issues identified during Release 6.0 and previous releases were documented and tracked in the issue tracking tool until resolution. Those issues that could not be resolved by the FMCoE staff were transferred to the office that had responsibility for oversight of the respective issues. Once the issue was resolved, the issue was closed in the issue tracking tool. 7.3.8 Compare Requirements to DoD Transaction Library The Cash Accountability requirements were not compared to the DoD Transaction Library since transactions are not posted to a trial balance in this area. The general ledger resides within the ERP and records the effects of those events. 22

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