Term
Operating Budget Ledger
OBL |
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Definition
| What accounting report is useful in analyzing the progress of a program, useful in determining whether the program is ahead or behind schedule, and to project funding requirements and reprogramming actions? |
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Term
Total Autual Authority
TAA |
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Definition
| The ______ is computed as direct authority and the lesser of anticipated reimbursements or reimbursements realized (filled plus unfilled customer orders). |
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Term
List by EEIC within Budget Activity (BA)
or
EEIC within Program Element Code (PEC) |
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Definition
| What printout sequence is used when generating an operating budget ledger (OBL) report? |
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Term
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Definition
| The _______ contains the same information as the OBL, but for funds other then Operation and Maintenance (O&M) appropriation. |
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Term
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Definition
| The _______ is an internal control practice used to assess whether commitments and obligations recorded are bona fide needs of the appropriations charges. |
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Term
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Definition
| Commitments and obligations are defined as dormant if no obligations, adjustments, contract modifications, disbursements, or withdrawals occur within _______. |
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Term
to increase DoD component's ability to use available appropriations before they expire
&
ensure remaining open obligations are valid & liquidated before the cancellation of the appropriation |
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Definition
| What are the goals of OUSD(C) Tri-annual Review? |
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Term
Assistant Secretary of the AF (Financial Management & Comptroller)
and
Comptrollers of the Defense Agencies & DFAS |
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Definition
| What agencies implement effective internal controls to ensure required reviews and identified corrective actions are completed in a timely manner for the Tri-annual Review? |
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Term
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Definition
| What office/agency provides fund holders with listing(s) or automated media identifying both dormant commitments and unliquidated obligations? |
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Term
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Definition
| Who conducts reviews or dormant commitments and unliquidated obligations, irrespective of who actually records the commitments or obligations in the accounting system? |
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Term
1. Recorded obligation amount is accurate
2. Unliquidated amount is valid
3. Amount is for goods/services received or provided accrued expenditures or accrued earnings are reconciled with related A/P & A/R accounts |
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Definition
| What are the review requirements for dormant unliquidated obligations (ULOs) of $50K or more for operating appropriations? |
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Term
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Definition
| How often are the review requirements for all commitments and obligations whether current or dormant in order to substantiate the year-end certification requirements? |
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Term
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Definition
| How many working days are allowed to document and process required deobligations, adjustments, or corrective actions once identified? |
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Term
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Definition
| What general accounting and finance system report provides a listing of accounting data elements and amounts contained summary records (DSR)? |
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Term
automatically killed,
unless it has been saved by the use of a
Document Save Indicator
(DSI) |
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Definition
| When the dollar amount in a document summary record (DSR) reaches zero, what will happen to the DSR of an open accounting record? |
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Term
AAFSO
(Gunter AFB, AL)
then to
Base FMA Offices |
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Definition
| To perform the FM Suite Tri-annual Review, DFAS forwards all accounting lines identified for Air Force review to what office/agency for distribution? |
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Term
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Definition
| Who completes the confirmation statement for Tri-annual Review at base level? |
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Term
Open Document Analysis
(ODA) |
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Definition
| The ______ provides insight into the transactions posted in GAFS (BQ) that affect documents selected for each TAR period by including the selective transaction history (STH) for each document. |
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Term
Indicate this on the base or
DFAS file in FM-Suites (TAR) |
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Definition
| During contract reconciliation, the resource advisor noticed a contract for which the service or item has not been received and is no longer required. What action should be taken? |
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Term
- Modification from contracting required
- Contractual deobligaton letter can be used as a letter modification if signed by contracting office |
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Definition
| While performing contract reconciliation, the resource advisor noticed a contract has not been paid in full or an item is no longer required. What would be the plan of action to clear the unpaid contract balances? |
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Term
Selective Transaction History
(STH) |
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Definition
| What listing/report reflects all transactions that update the General Accounting and Finance System (GFAS) and is an invaluable tool when it comes to researching discrepancies on accounting records processed into the GAFS? |
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Term
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Definition
| What report contains control summary records (CSRs), fund summary records (FSRs), and program summary records (PSRs), and is useful for running inquires for specific accounting records? |
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Term
Department of Defense
DoD |
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Definition
| Who conducts the Federal Wage System (FWS) survey and established pay rates for all regular wage schedules? |
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Term
Accounting system will show pay & benefits earned or that will be earned by the end of the month, but not yet paid to the employee.
An accrual is based on the last pay period paid.
AEU + pos
AEP - neg |
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Definition
| How does the accrual system work for the civilian payroll program? |
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Term
| Report provides RCMs and RAs with a concise picture of the supply and equipment funds status for each Organization Cost Center Record (OCCR) or Project Funds Management Record (PFMR) |
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Definition
| What is the purpose of the PFMR/OCCR Update and Reconciliation Report (D11)? |
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Term
Report provides Supply, DFAS, FMA, and the CCMs with a product showing fund targets, issues, due-out and obligation data by EEIC.
Report updates BQ System |
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Definition
| What is the purpose of the Organization and Cost Center Record List report (M03)? |
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Term
| Report provides the CCMs with a detailed listing of each obligated due-out in document number sequence. |
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Definition
| What is the purpose of the Obligated Due-Out Listing (M36)? |
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Term
D04 - Daily Document Register (OCCR - accounts w/activities)
D11 - PFMR/OCCR Update & Reconciliation
D20 - Base Supply Surveillance Report
M03 - Organization and Cost Center Record List
M36 - Obligated Due-Out Listing
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Definition
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