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Federal Financial Management Business Use Cases August 1, 2017 (v3.0)

© 2017 The MITRE Corporation – all rights reserved. 2 | P a g e Federal Government – unlimited usage rights. Version: 08/01/2017 v3.0

Table of Contents Purpose ......................................................................................................................................................... 5

End-to-End Business Processes ..................................................................................................................... 5

Service Area, Function and Activity Listing ................................................................................................... 6

Business Scenarios ........................................................................................................................................ 6

Business Use Cases ....................................................................................................................................... 6

Federal Financial Management Inventory of Business Use Cases and Scenarios......................................... 6

Federal Financial Management Business Use Case Demonstration Threads ............................................. 12

Federal Financial Management Business Use Cases ................................................................................... 22

010 Budget Formulation-to-Execution ....................................................................................................... 23

010.FFM.L1.01 Budget Authority Set-Up ................................................................................................ 23

010.FFM.L1.02 Spending Authority from Offsetting Collections (Reimbursables) ................................. 26

010.FFM.L1.03 Budget Authority Transfers ............................................................................................ 29

020 Acquire-to-Dispose .............................................................................................................................. 32

020.FFM.L1.01 Property, Plant, and Equipment (PP&E) Assets ............................................................. 32

020.FFM.L1.02 Bulk Purchases ............................................................................................................... 36

020.FFM.L2.01 Complex Systems ........................................................................................................... 39

030 Request-to-Procure .............................................................................................................................. 45

030.FFM.L1.01 Procurement Within a Single Fiscal Year ....................................................................... 45

030.FFM.L2.01 Procurement Across Fiscal Years Using Multi-Year Funds ............................................. 49

030.FFM.L2.02 Single Award from Multiple Procurement Requests ..................................................... 53

040 Procure-to-Pay ..................................................................................................................................... 56

040.FFM.L1.01 Expenditures Within a Single Fiscal Year ....................................................................... 56

040.FFM.L2.01 Expenditures Across Fiscal Years Using Multi-Year Funds with Invoicing Options ........ 60

040.FFM.L2.02 Four-Way Match ............................................................................................................ 72

040.FFM.L2.03 Purchase Card ................................................................................................................ 80

050 Bill-to-Collect ........................................................................................................................................ 83

050.FFM.L1.01 Penalties, Interest, and Collections ................................................................................ 83

050.FFM.L1.02 Delinquent Debt Processing ........................................................................................... 88

060 Record-to-Report ................................................................................................................................. 93

060.FFM.L1.01 Period End Adjustments and Reporting ......................................................................... 93

060.FFM.L2.01 Consolidated Financial Statements ................................................................................ 96


070 Agree-to-Reimburse (Reimbursable Management) ............................................................................ 99

070.FFM.L1.01 Federal to Federal Reimbursable Agreement ................................................................ 99

080 Apply-to-Perform (Grants Management) .......................................................................................... 105

080.FFM.L2.01 Grant with Accrual and Offset ...................................................................................... 105

080.FFM.L2.02 Administrative Grant Closeout ..................................................................................... 110

090 Hire-to-Retire ..................................................................................................................................... 112

090.FFM.L1.01 Post Payroll ................................................................................................................... 112

100 Book-to-Reimburse (Travel) ............................................................................................................... 115

100.FFM.L1.01 Temporary Duty (TDY) Travel ....................................................................................... 115

100.FFM.L2.01 Permanent Change of Station ...................................................................................... 120

110 Apply-to-Repay .................................................................................................................................. 132

110.FFM.L2.01 Federal Government Direct Loans Subject to Credit Reform ...................................... 132

110.FFM.L2.02 Federal Government Guaranteed Loans Subject to Credit Reform ............................. 137

List of Figures Figure 1 Use Case Dependencies ................................................................................................................ 12 Figure 2 Use Case Demonstration Threads and End-to-End Processes ...................................................... 13 Figure 3 Purchase and Management of Equipment Summary ................................................................... 13 Figure 4 Bulk Purchase of Office Equipment Summary .............................................................................. 14 Figure 5 Complex Systems Including Software and Hardware Summary ................................................... 14 Figure 6 Combined Procurement Requests Summary ................................................................................ 15 Figure 7 Purchase Card Summary ............................................................................................................... 15 Figure 8 Grant Disbursement and Close Out Summary .............................................................................. 16 Figure 9 Temporary Duty (TDY) Travel Summary ....................................................................................... 16 Figure 10 Relocation Summary ................................................................................................................... 17 Figure 11 Payroll Summary ......................................................................................................................... 17 Figure 12 Direct Loan Summary .................................................................................................................. 18 Figure 13 Guaranteed Loan......................................................................................................................... 18 Figure 14 Federal-to-Federal Reimbursable Agreement ............................................................................ 19 Figure 15 Government Sale of Post-paid Goods Summary......................................................................... 19 Figure 16 Government Sale of Prepaid Goods Summary ........................................................................... 20 Figure 17 Budget Authority Transfers Summary ........................................................................................ 20 Figure 18 Financial Accruals and Reporting Summary ................................................................................ 21


List of Tables Table 1 Process 010. Budget Formulation-to-Execution .............................................................................. 7 Table 2 Process 020 Acquire-to-Dispose ....................................................................................................... 7 Table 3 Process 030 Request-to-Procure ...................................................................................................... 8 Table 4 Process 040 Procure-to-Pay ............................................................................................................. 8 Table 5 Process 050 Bill-to-Collect ................................................................................................................ 9 Table 6 Process 060 Record-to-Report ......................................................................................................... 9 Table 7 Process 070 Agree-to-Reimburse (Reimbursable Management)................................................... 10 Table 8 Process 080 Apply-to-Perform (Grants and Cooperative Agreements Management) .................. 10 Table 9 Process 090 Hire-to-Retire ............................................................................................................. 10 Table 10 Process 100 Book-to-Reimburse (Travel) ..................................................................................... 11 Table 11 Process 110 Apply-to-Repay (Loan Management) ....................................................................... 11


Purpose Treasury’s Office of Financial Innovation and Transformation (FIT) is the Line of Business (LoB) Managing Partner for Federal Financial Management (FFM) service area. FIT has developed a collection of FFM Business Use Cases which reflect the business needs of financial management service customers. The FFM Business Use Cases can be used by Federal Shared Service Providers (FSSPs) and their current and potential customer agencies in evaluating FFM solutions.

The purpose of this document is to introduce the key components used to develop the FFM Business Use Cases and provide an inventory of the FFM Business Use Cases and associated Business Scenarios developed to date.

End-to-End Business Processes An End-to-End Business Process identifies a start-to-finish outcome required by the business unit customer of mission support services (e.g., a program office). The End-to-End Business Process provides the context for executing financial management services. The list of End-to-End Business Processes used to develop the FFM Business Use Cases are:

• Budget Formulation-to-Execution • Acquire-to-Dispose • Request-to-Procure • Procure-to-Pay • Bill-to-Collect • Record-to-Report

• Agree-to-Reimburse • Apply-to-Perform • Hire-to-Retire • Book-to-Reimburse • Apply-to-Repay


Service Area, Function and Activity Listing Service Areas are the administrative and support domains which provide services that enable service customers (e.g., program offices) to deliver on their mission and accomplish End-to-End Business Processes. A Service Function is a further breakdown of an administrative or mission-support Service Area into categories of services provided to service customers. Within a Service Function, Service Activities are the processes that provide identifiable outputs/outcomes to service customers.

Most of the End-to-End Business Processes require integration across multiple Service Areas/Functions/Activities to achieve the business outcome. In addition to Financial Management, the other Services Areas contributing to the completion of each End-to-End Business Process are identified in the Federal Financial Management Inventory of Business Use Cases and Scenarios.

Business Scenarios Business Scenarios identify differing situations or conditions that occur when executing an End-to-End Business Process and reflect the scope and complexity of Federal government agency missions. Business Scenarios also define various business conditions that would cause the FFM solution functionality to be exercised in a different order or with different business information. For example, the Procure-to-Pay Business Scenario for a complex software system is different than for a purchase card. Business Scenarios are categorized as follows:

• Level 1 (L1): Affects most Federal agencies and/or impacts a large transaction volume or dollar value within the Federal government

• Level 2 (L2): Affects multiple Federal agencies and requires some specialized processing from the service consumer or auditor perspective

• Level 3 (L3): Affects a few Federal agencies and requires unique processing, but is mandated by legislation.

Business Use Cases Within an End-to-End Business Process, Business Use Cases are formed by combining Business Scenarios and Service Areas/Functions/Activities. Business Use Cases:

• identify the interactions between Service Areas/Functions/Activities • identify the business events to be accomplished and the business information expected to be

provided/received/processed • are agnostic of whether the events in the Business Use Case are automated, semi-automated or

manually accomplished.

Federal Financial Management Inventory of Business Use Cases and Scenarios The list of FFM Business Use Cases developed to date, and the Business Scenarios included in each Business Use Case, is presented in the tables that follow.


Table 1 Process 010. Budget Formulation-to-Execution

Process 010 Budget Formulation-to-Execution

Service Area(s): Budget Formulation (BFM); Financial Management (FFM) Business Use Cases and Associated Business Scenario(s) 010.FFM.L1.01 Budget Authority Set-Up

• Funds Control at Appropriation, Apportionment, Allotment, Allocation, Suballocation 1, and Suballocation 2 Levels

• Accounting Segments of Treasury Account Symbol/Fund, Organization, Program, Project, and Activity

• Discretionary Appropriated Funds • Single Year, Multi-Year, and No-Year Appropriations • Program Allocation Exceeding Organization Allotment

010.FFM.L1.02 Spending Authority from Offsetting Collections (Reimbursables) • Reimbursable Authority • Revolving Funds

010.FFM.L1.03 Budget Authority Transfers • Appropriation Transfers • Non-Expenditure Transfers

Table 2 Process 020 Acquire-to-Dispose

Process 020 Acquire-to-Dispose

Service Area(s): Acquisition (ACQ); Financial Management (FFM); Property Management (PRM) Business Use Cases and Associated Business Scenario(s) 020.FFM.L1.01 Property, Plant, and Equipment (PP&E) Assets

• Acquiring a PP&E Asset • Leasing a PP&E Asset • Depreciation of a PP&E Asset • Disposing of a PP&E Asset • Replacing an Asset

020.FFM.L1.02 Bulk Purchases • Bulk Purchases • Transfers between Department Components

020.FFM.L2.01 Complex Systems • Complex Systems • Internal Use Software • Work in Progress • Increase Life and Value of Asset • Enhancing an Asset • General PP&E


Table 3 Process 030 Request-to-Procure

Process 030 Request-to-Procure

Service Area(s): Budget Formulation (BFM); Financial Management (FFM) Business Use Cases and Associated Business Scenario(s) 030.FFM.L1.01 Procurement Within a Single Fiscal Year

• Single Year Funds 030.FFM.L2.01 Procurement Across Fiscal Years Using Multi-Year Funds

• Multi-Year Funds • Multiple Funding Sources • Multiple Vendors on a Procurement Request

030.FFM.L2.02 Single Award from Multiple Procurement Requests • Single Award from Multiple Procurement Requests

Table 4 Process 040 Procure-to-Pay

Process 040 Procure-to-Pay

Service Area(s): Acquisition (ACQ); Financial Management (FFM) Business Use Cases and Associated Business Scenario(s) 040.FFM.L1.01 Expenditures Within a Single Fiscal Year

• Invoice into FM Solution • Three-Way Match

040.FFM.L2.01 Expenditures Across Fiscal Years Using Multi-Year Funds with Invoicing Options • Multi-Year Funds Expenditure • Multiple Funding Sources • Receiving Report Accrual • Credit Memo • Vendor Submits Paper Invoice • Vendor Submits to Program Office • Two-Way Matching • Progress Payment • Final Payment

040.FFM.L2.02 Four-Way Match • Four-Way Matching • Prompt Payment

040.FFM.L2.03 Purchase Card • Purchase Card • Non-Matching • PCard Purchase of Operating Materials and Supplies


Table 5 Process 050 Bill-to-Collect

Process 050 Bill-to-Collect

Service Area(s): Financial Management (FFM); Sales Order and Fulfillment Management (SFM) Business Use Cases and Associated Business Scenario(s) 050.FFM.L1.01 Penalties, Interest, and Collections

• Individual Receivable • Disputes • Credit Memo • Penalties, Interest, and Administrative Fees • Collectable by Agency • Non-Treasury Deposits

050.FFM.L1.02 Delinquent Debt Processing • Insufficient Funds on Debtor’s Payment • Referral to Treasury • Delinquent Collection and Write-off

Table 6 Process 060 Record-to-Report

Process 060 Record-to-Report

Service Area(s): Financial Management (FFM); Property Management (PRM) Business Use Cases and Associated Business Scenario(s) 060.FFM.L1.01 Period End Adjustments and Reporting

• Audit Adjustments • Allowance for Uncollectable Amounts • Financial Statements

060.FFM.L2.01 Consolidated Financial Statements • Liabilities Not Covered by Budgetary Resources • Liabilities Arising from Non-Routine Events • Actuarial Liabilities • Eliminations • Consolidated Financial Statements • Statement of Net Costs


Table 7 Process 070 Agree-to-Reimburse (Reimbursable Management)

Process 070 Agree-to-Reimburse (Reimbursable Management)

Service Area(s): Financial Management (FFM) Business Use Cases and Associated Business Scenario(s) 070.FFM.L1.01 Federal to Federal Reimbursable Agreement

• Federal to Federal Reimbursable Agreement Modification • Commercial Third-Party Service Provider • Adjustment to Agreement Balance

Table 8 Process 080 Apply-to-Perform (Grants and Cooperative Agreements Management)

Process 8. Apply-to-Perform (Grants Management)

Service Area(s): Financial Management (FFM); Grants Management (GRM) Business Use Cases and Associated Business Scenario(s) 080.FFM.L2.01 Grant with Accrual and Offset

• Accruals for Grants • Grant Disbursement Offsets

080.FFM.L2.02 Administrative Grant Closeout • Administrative Grant Closeout

Table 9 Process 090 Hire-to-Retire

Process 090 Hire-to-Retire

Service Area(s): Financial Management (FFM); Human Resource Management (HRM) Business Use Cases and Associated Business Scenario(s) 090.FFM.L1.01 Post Payroll

• Domestic Payroll Provider • Payroll Accrual • Employee Receivable Originating Outside of HR


Table 10 Process 100 Book-to-Reimburse (Travel)

Process 100 Book-to-Reimburse (Travel)

Service Area(s): Financial Management (FFM); Human Resource Management (HRM); Travel and Relocation Management (TRF) Business Use Cases and Associated Business Scenario(s) 100.FFM.L1.01 Temporary Duty (TDY) Travel

• TDY Travel • Travel Card • Split Disbursement

100.FFM.L2.01 Permanent Change of Station (PCS) • Relocation • Supplemental PCS Voucher • Advance on Account

Table 11 Process 110 Apply-to-Repay (Loan Management)

Process 110 Apply-to-Repay (Loan Management)

Service Area(s): Financial Management (FFM); Loans Management (LNM) Business Use Cases and Associated Business Scenario(s) 110.FFM.L2.01 Federal Government Direct Loans Subject to Credit Reform

• Disbursement of a Loan • Establishment of Principal Receivable • Interest Accrual • Collection of Interest and Principal

110.FFM.L2.02 Federal Government Guaranteed Loans Subject to Credit Reform • Aggregated Loan Portfolio • Default on Government Guaranteed Loan


Federal Financial Management Business Use Case Demonstration Threads This section contains a recommendation for the order in which to execute the FFM Business Use Cases. Alternative sequences for demonstrating the FFM Business Use Cases can be created by combining the Use Cases in a different order and/or using a subset of the Use Cases. Each Use Case contains a Synopsis and Assumptions that imply dependencies among the Use Cases. These dependencies among the Use Cases are illustrated in Figure 1 below.

Figure 1 Use Case Dependencies

Based on the Business Use Cases’ Synopsis and the dependencies among Business Use Cases, the Business Use Cases can be organized into Use Case Demonstration Threads. Figure 2 identifies the Demonstration Threads and the End-to-End Business processes that are included in each Demonstration Thread. The figure also illustrates a summary functional relationship and does not imply repeated demonstration of the Budget Formulation-to-Execution Use Cases.


Figure 2 Use Case Demonstration Threads and End-to-End Processes

A summary of each Financial Management Use Case Demonstration Thread is provided below along with the list of relevant Business Scenarios included in each Business Use Case.

1. Purchase and Management of Equipment – An agency purchases equipment for a program and later replaces it with leased equipment. In this thread, the agency records its budget into the FM solution (010.FFM.L1.01), acquires the equipment (030.FFM.L1.01), receives and pays for the equipment (040.FFM.L1.01), then places the items into service, retires the equipment, and leases replacement equipment for the remainder of the program (020.FFM.L1.01).

Figure 3 Purchase and Management of Equipment Summary


2. Bulk Purchase of Office Equipment – An agency purchases office equipment in bulk and distributes it to offices as needed. In this thread, the agency records its budget into the FM solution (010.FFM.L1.01), acquires the equipment (030.FFM.L1.01), receives and pays for the equipment (040.FFM.L1.01), and manages the warehousing and distribution of the equipment (020.FFM.L1.02).

Figure 4 Bulk Purchase of Office Equipment Summary

3. Complex Systems Including Software and Hardware – An agency is managing the construction of a complex system including hardware and software components using multiple vendors over two fiscal years. In this thread, the agency records its budget into the FM solution (010.FFM.L1.01), begins the acquisition of the system using multi-year funds from multiple vendors (030.FFM.L2.02), receives, accepts and pays for the system components (040.FFM.L2.01), and enhances the property and manages the lifecycle of the in-progress system (020.FFM.L2.01).

Figure 5 Complex Systems Including Software and Hardware Summary


4. Combined Procurement Requests – Multiple offices within an agency are acquiring substantially similar items (e.g., computer servers). In this thread, the agency records its budget into the FM solution (010.FFM.L1.01), consolidates and executes the procurement requests (030.FFM.L2.02), and then receives, accepts, and pays for the items (040.FFM.L2.02).

Figure 6 Combined Procurement Requests Summary

5. Purchase Card – An agency uses a purchase card for qualified expenses. In this thread, the agency records its budget into the FM solution (010.FFM.L1.01), then purchases an item with the purchase card and pays the purchase card bill on arrival (040.FFM.L2.03).

Figure 7 Purchase Card Summary


6. Grant Disbursement and Closeout – An agency manages a program which issues and manages grants. This thread comprises the agency recording its budget into the FM solution (010.FFM.L1.01), awarding and distributing grant proceeds (080.FFM.L2.01), and administratively closing out a grant with the award recipient (080.FFM.L2.02).

Figure 8 Grant Disbursement and Close Out Summary

7. Temporary Duty (TDY) Travel – An agency employee travels to a customer site to complete an assignment. This thread comprises the agency recording its budget into the FM solution (010.FFM.L1.01), the employee completing the travel and then submitting a voucher. The agency pays both the employee and the travel card issuer (100.FFM.L1.01).

Figure 9 Temporary Duty (TDY) Travel Summary


8. Relocation – An agency employee is permanently transferred to a different work location. In this thread, the agency records its budget into the FM solution (010.FFM.L1.01) and the employee arranges the travel, receives a travel advance, submits multiple vouchers and receives payment from the agency (100.FFM.L2.01).

Figure 10 Relocation Summary

9. Payroll – An agency which pays its domestic civilian staff on a bi-weekly basis is processing payroll for a pay period that will cross an accounting period threshold. In this thread, the agency records its budget into the FM solution (010.FFM.L1.01), then accrues payroll and benefit expenses in the closing period before receiving and posting actual payroll and benefit expense information in the next accounting period (090.FFM.L1.01).

Figure 11 Payroll Summary


10. Direct Loan – An agency manages a program which makes direct loans to the public. In this thread, the agency records its budget into the FM solution (010.FFM.L1.01), then closes, disburses and collects payments on the direct loan (110.FFM.L2.01).

Figure 12 Direct Loan Summary

11. Guaranteed Loan – An agency manages a program which guarantees third party loans to public. In this thread, the agency records its budget into the FM solution (010.FFM.L1.01), then guarantees a loan which eventually defaults, is referred to Treasury for collection, and requires payment of the guarantee and collection from the borrower (110.FFM.L2.02).

Figure 13 Guaranteed Loan


12. Federal-to-Federal Reimbursable Agreement – An agency performs a service for another agency using a reimbursable agreement under the Economy Act. In this thread, the agency records its spending authority from offsetting collections into the FM solution (010.FFM.L1.02), then performs the service for the federal agency customer, accumulating costs from payroll (090.FFM.L1.01) and contractor resources (Acquire Services), and then invoices and receives payment for the accumulated costs (070.FFM.L1.01).

Figure 14 Federal-to-Federal Reimbursable Agreement

13. Government Sale of Post-paid Goods – An agency sells goods on a post-paid basis to the general public. In this thread, the agency records its spending authority from offsetting collections into the FM solution (010.FFM.L1.02), then performs a sale of a good to a customer who disputes the quality of the delivered goods (050.FFM.L1.01).

Figure 15 Government Sale of Post-paid Goods Summary


14. Government Sale of Pre-paid Goods – An agency sells goods on a pre-paid basis to the general public. In this thread, the agency records its spending authority from offsetting collections into the FM solution (010.FFM.L1.02), then performs the sale of a good to a customer that results in a failed payment and collection (050.FFM.L1.02).

Figure 16 Government Sale of Prepaid Goods Summary

15. Budget Authority Transfers – An agency transfers appropriations and expenditure authority. This thread includes the agency recording its budget into the FM solution (010.FFM.L1.01) then transferring an appropriation and performing a non-expenditure transfer (010.FFM.L1.03).

Figure 17 Budget Authority Transfers Summary


16. Financial Accruals and Reporting – A Department with component agencies performs end-of-year adjustments and prepares its financial statements. This thread comprises the generation of financial statements for the constituent agencies, period end and other standard reports (060.FFM.L1.01), and the consolidation of financial statements for the Department (060.FFM.L2.01).

Figure 18 Financial Accruals and Reporting Summary


Federal Financial Management Business Use Cases The sections below contain the FFM Business Use Cases. The content of the FFM Business Use Case is defined below.

Section 1: Business Use Case Provided Information

Section 1 of each Business Use Case provides the following information:

• Use Case Identifier and Name The Use Case Identifier provides a reference to associate the Use Case with its End-to-End Process, Service Area, and Business Scenario Level

Business Use Case ID Format: [End-to-End Process ID].[Service Area].[Business Scenario Level]. [Business Use Case number] Example: 010.FFM.L1.01, Budget Authority Set Up

• Business Scenario(s) Covered Business Scenarios identify the situations or conditions that result in significant variations in

the Business Process. • Business Actor(s) Business Actor(s) identify the typical offices or roles performing events in the Use Case.

• Synopsis The Synopsis provides a summary of the events that take place within the Business Use Case.

• Assumptions and Dependencies These include context information about events that have occurred prior to the first event

identified in the Use Case or outside of the Use Case and dependencies on events accomplished in other Use Cases. There are several common assumptions that are established for all Use Cases. Additional assumptions or dependencies are included if needed for the specific Use Case.

• Initiating Event The event that triggers the initiation of the Use Case.

Section 2: Typical Flow of Events

This section includes the Federal Financial Management (FFM) and Non-FFM events that may occur to complete the Business Scenario(s) included in the Business Use Case. The non-FFM events are provided for business context. Also included are the inputs and outputs or outcomes that one would expect occur during or as a result of the event.

© 2017 The MITRE Corporation – all rights reserved. f23 | P a g e Federal Government – unlimited usage rights. Version: 08/01/2017 v3.0

010 Budget Formulation-to-Execution 010.FFM.L1.01 Budget Authority Set-Up End-to-End Business Process: 010 Budget Formulation and Execution Business Scenario(s) Covered

• Funds Control at Appropriation, Apportionment, Allotment, Allocation, Suballocation 1, and Suballocation 2 Levels

• Accounting Segments of Treasury Account Symbol/Fund, Organization, Program, Project, and Activity

• Discretionary Appropriated Funds • Single Year, Multi-Year, and No-Year Appropriations • Program Allocation Exceeding Organization Allotment

Business Actor(s) Budget Office; Finance Office; Office of Management and Budget (OMB); United States Congress (Congress) Synopsis Single year, multi-year, and no-year funds are included in a Federal agency's discretionary appropriated funds. Apportionments for each fund are requested and received from OMB. A budget operating/spend plan is developed with funds controls at the appropriation, apportionment, allotment, allocation, Suballocation 1 and Suballocation 2 levels for Treasury accounts/funds, organizations, programs, projects, and activities. A decision is made during budget setup to establish funds control at levels different from those in place for prior years. When implementing the budget operating/spend plan in the financial management system, a program allocation that exceeds an organization's allotment is discovered and brought to the attention of the Budget Office. The over allocation is corrected and no portion of the allotment is posted until the correction is received. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The agency budget has been approved by Congress and OMB without enactment of a continuing resolution. 9. A two-step process is used to receive and process the budget operating/spend plan; the fund control levels and accounting segments are first established,

then appropriation and apportionment information are loaded. 10. The outputs associated with the FFM Event that receive and process the budget operating/spend plan are the inputs required to enter the operating/spend

plan in the financial system. FFMSR ID Reference(s) 1.1.2; 2.1.1; 2.1.2 Initiating Event A Federal agency receives its appropriation warrants.


USE CASE 010.FFM.L1.01 BUDGET AUTHORITY SET-UP Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Request and receive apportionment for each single year, multi-year, and no-year Treasury Appropriation Fund Symbol (TAFS)

b. Develop budget operating/spend plan containing Program, Project, and Activity (PPA), FY Quarter, and organization allotments, program allocations, project suballocations, and activity suballocations

(BFM.030.010 Budget Operating/Spend Plan Development)

• Appropriation warrants • OMB-approved apportionments

• Budget operating/spend plan with TAFS/PPA/FY Quarter appropriation and apportionment information, organization allotment information, program allocation information, project suballocation information, and activity suballocation information

2 a. Receive and process budget information and set up the funds control structure, levels, and accounting segments, including TAFS/PPA/FY Quarter and organization (FFM.010.010 Budget Set-up and Maintenance)

b. Establish spending authority and apportionment funding for revolving fund and allotted funding for organizations (FFM.010.020 Funds Allocation and Control)


• Appropriate funds control levels and accounting segments established

• Appropriate appropriation and apportionment funding entries created with reference to source information

• Appropriate allotment funding entries created with reference to source information

• Appropriate allocation and suballocation funding entries created with reference to source information

• Notification one of the program allocations exceeded its


USE CASE 010.FFM.L1.01 BUDGET AUTHORITY SET-UP Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

organization allotment

3 Post appropriate budgetary, proprietary, and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)

• GL entries • Appropriate GL accounts updated

4 Revise budget operating/spend plan to correct program allocation exceeding organization allotment (BFM.030.010 Budget Operating/Spend Plan Development)

• Notification one of the program allocations exceeded its organization allotment

• Revised budget operating/spend plan

5 Receive and process revised budget operating/spend plan with correction of program allocation (FFM.010.020 Funds Allocation and Control)

• Revised budget operating/spend plan

• Appropriate allocation and suballocation funding entries created with reference to source information




010.FFM.L1.02 Spending Authority from Offsetting Collections (Reimbursables) End-to-End Business Process: 010 Budget Formulation and Execution Business Scenario(s) Covered

• Reimbursable Authority • Revolving Funds Business Actor(s) Budget Office; Finance Office; Office of Management and Budget (OMB); United States Congress (Congress) Synopsis Multiple services are provided by a Federal agency on a reimbursable basis. Approval for a revolving fund and associated budget authority in the form of spending authority from offsetting collections is received by the agency. Anticipated budgetary resources from collections, reimbursements, and other income are apportioned to the agency, and budgetary resources are allotted by the agency to organizations to provide the services. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in

accordance with OMB A-11, Section 150.2. 8. The agency budget has been approved by Congress and OMB without enactment of a continuing resolution. 9. Approval of the revolving fund is included in the Congressionally approved budget bill and the fund has been established with Treasury. 10. A signed reimbursable agreement is in place that supports the allotment of funding. FFMSR ID Reference(s) 1.1.2; 2.1.1; 2.1.2 Initiating Event A Federal agency receives revolving fund approval and budget authority.


USE CASE 010.FFM.L1.02 SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS (REIMBURSABLES)

Typical Flow of Events

FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Request and receive apportionment for revolving fund anticipated budgetary resources from collections, reimbursements, and other income

b. Develop budget operating/spend plan containing Program, Project, and Activity (PPA), FY Quarter, and organization allotments, program allocations, project suballocations, and activity suballocations

(BFM.030.010 Budget Operating/Spend Plan Development)

• Approved revolving fund authority

• Approved budget authority • OMB-approved apportionment


2 c. Receive and process budget information and set up the funds control structure, levels, and accounting segments, including TAFS/PPA/FY Quarter and organization (FFM.010.010 Budget Set-up and Maintenance)

d. Establish spending authority and apportionment funding for revolving fund and allotted funding for organizations (FFM.010.020 Funds Allocation and Control)


• Appropriate funds control levels and accounting segments established

• Appropriate spending authority and apportionment funding entries created with reference to source information

• Appropriate allotment funding entries created with reference to source information


USE CASE 010.FFM.L1.02 SPENDING AUTHORITY FROM OFFSETTING COLLECTIONS (REIMBURSABLES)


FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)




010.FFM.L1.03 Budget Authority Transfers End-to-End Business Process: 010 Budget Formulation and Execution Business Scenario(s) Covered

• Appropriation Transfers • Non-Expenditure Transfers Business Actor(s) Budget Office; Finance Office; Office of Management and Budget (OMB); United States Congress (Congress); Federal Agency Receiving Synopsis Approval to execute two transfers from one of its appropriated funds is requested and received by an agency. These are:

• An appropriation transfer to another Federal agency to support a mutually beneficial activity (e.g., Department of Energy (DOE) to Environmental Protection Agency (EPA) for a cleanup activity).

• A non-expenditure transfer to another one of the agency's programs which has its own appropriated funds (e.g., in conjunction with a transfer of an activity from one program which has its own appropriated funds to another program which has its own appropriated funds).

Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The agency budget has been approved by Congress and OMB without enactment of a continuing resolution. FFMSR ID Reference(s) 1.1.2; 2.1.2 Initiating Event Federal agency requests transfer of budget authority.


USE CASE 010.FFM.L1.03 BUDGET AUTHORITY TRANSFERS


FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 Receive approval of appropriation

transfer to another agency (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)

• Appropriation transfer approval • Appropriation transfer information

2 Receive and process appropriation transfer information (FFM.010.020 Fund Allocation and Control)

• Appropriation transfer information

• Appropriate appropriation transfer entry created with reference to source information



4 Receive approval for non-expenditure transfer from one program's appropriation fund to another program's appropriation fund (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)

• Non-expenditure transfer approval

• Non-expenditure transfer information

5 Receive and process non-expenditure transfer information (FFM.010.020 Fund Allocation and Control)

• Non-expenditure transfer information

• Appropriate non-expenditure transfer entries for each program's appropriated fund created with reference to source information


USE CASE 010.FFM.L1.03 BUDGET AUTHORITY TRANSFERS


FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 6 Post appropriate budgetary,

proprietary, and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)



020 Acquire-to-Dispose 020.FFM.L1.01 Property, Plant, and Equipment (PP&E) Assets End-to-End Business Process: 020 Acquire-to-Dispose Business Scenario(s) Covered

• Acquiring a PP&E Asset • Leasing a PP&E Asset • Depreciation of a PP&E Asset

• Disposing of a PP&E Asset • Replacing an Asset

Business Actor(s) Finance Office; Property Management Office; Program Office Synopsis Physical control of new, purchased equipment with an expected 10-year life is acquired by a Federal agency for a 20-year program. Additional costs are incurred to place the new equipment into service. After eight years, it is decided to dispose of the purchased equipment. A capital lease of equipment is implemented to replace the purchased equipment and the leased equipment is operated through the end of the program. Once the agency completes the capital lease of the replacement equipment, retirement and disposal activities for the replaced equipment are performed. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The acquired and leased equipment are procured in a previous Request-to-Procure business process. 9. The acquired and leased equipment are received, accepted and payed for in a previous Procure-to-Pay business process. 10. There is no increase in the value of the purchased equipment during its useful life. 11. The criteria for a capital lease are met. 12. All additional costs, including labor, have been identified, approved and expended. 13. The property record includes all information needed to determine depreciation, including cost, asset class and useful life. 14. The depreciation method is determined by the agency Property Management function. 15. The determination of gains or losses incurred in the disposition of the purchased equipment is determined by the agency's Property Management function. FFMSR ID Reference(s) 1.1.2; 1.1.3 Initiating Event Equipment arrives at the Program Office.


USE CASE 020.FFM.L1.01 PROPERTY, PLANT, AND EQUIPMENT (PP&E) ASSETS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 e. Acquire physical control of the equipment, place into service and capture additional costs of placing the property into service (PRM.010.010 Property Acquisition/Receipt)

f. Determine property value and other property information (PRM.010.050 Property Valuation)

g. Establish property records including custodian, location and value (PRM.010.060 Property Control and Accountability)

• Property receipt • Property record

• Property under control • Property value • Depreciation schedule • Property information

2 Receive and process asset information (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Property information • Property value

• Appropriate asset information entries created with reference to source information



4 Receive and process asset depreciation information (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Property information • Depreciation schedule

• Appropriate asset depreciation entries created with reference to source information





6 a. Complete lease contract for replacement equipment (ACQ.030.070 Contract Award Issuance)

b. Acquire physical control of the equipment, place into service and capture additional costs of placing the property into service (PRM.010.010 Property Acquisition/Receipt)

c. Determine property value and other property information (PRM.010.050 Property Valuation)

d. Establish property records including custodian, location and value (PRM.010.060 Property Control and Accountability)

• Lease terms and conditions • Leased property receipt • Property record

• Signed property lease • Leased property under control • Leased property value • Depreciation schedule • Leased property information • Detailed lease payment schedule


• Leased property information • Leased property value

• Appropriate asset entries created with reference to source information





9 a. Retire and dispose of equipment (PRM.010.040 Property Transfer, Disposal, or Retirement)

b. Capture retirement and disposal costs (PRM.010.040 Property Transfer, Disposal, or Retirement)

c. Determine property gains or losses incurred (PRM.010.040 Property Transfer, Disposal, or Retirement)

d. Update property records with asset retirement and disposal information (PRM.010.060 Property Control and Accountability)

• Property information • Current value of equipment • Retirement and disposal costs

• ID of property retired/disposed • Current net book value of

property retired/disposed • Gains or losses • Property is retired/disposed • Request to record change in

asset information

10 Receive and process request to record change in asset information (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Request to record change in asset information

• Current net book value of retired property

• Gains or losses

• Appropriate asset adjustment entries created with reference to supporting information




020.FFM.L1.02 Bulk Purchases End-to-End Business Process: 020 Acquire-to-Dispose Business Scenario(s) Covered

• Bulk Purchases • Transfers between Department Components Business Actor(s) Department Warehousing Office; Finance Office; Property Management Office; Program Office Synopsis The Federal department uses a warehousing office to manage the acquisition and distribution of bulk purchases across programs. This warehousing office buys property in bulk (e.g., office equipment, emergency equipment) and then holds property for distribution until requested by programs. The warehousing office purchases one lot of property that is held in the warehouse for over a year before transferring it to a program office. The property value and depreciation schedule are recorded when the equipment is originally received. The property book value is periodically reduced to reflect the depreciation. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The property was acquired in a previous Request-to-Procure business process. 9. The property was received, accepted and paid for in a previous Procure-to-Pay business process. 10. The expense of operating the warehouse is not associated with the property transferred to the program office. 11. The property information includes Federal Supply Code and salvage value. 12. The property purchased requires depreciation. 13. The property record includes all information needed to determine depreciation, including cost, asset class, useful life and depreciation method. 14. The determination of depreciation is a Property Management function and will be shown as a non-FFM Event regardless of the office or process used in its

determination. 15. The Program office uses the same FM system as the Department. 16. Depreciation expense is incurred by the office with custodial responsibility. FFMSR ID Reference(s) 1.1.2; 1.1.3 Initiating Event Property arrives at the Federal department warehousing office.


USE CASE 020.FFM.L1.02 BULK PURCHASES Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Acquire physical control of the property and warehouse (PRM.010.010 Property Acquisition/Receipt)

b. Determine property value and other property information (PRM.010.050 Property Valuation)

c. Establish property records including custodian, location and value (PRM.010.060 Property Control and Accountability)

• Property receipt • Property record

• Property warehoused • Property valuation • Depreciation schedule • Property information

2 Receive and process asset valuation information (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Property information • Appropriate asset entries created with reference to source information



4 Receive and process asset depreciation information (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Depreciation schedule • Appropriate asset depreciation entries created with reference to source information




USE CASE 020.FFM.L1.02 BULK PURCHASES Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

6 a. Process request and transfer property to program office. (PRM.010.040 Property Transfer, Disposal, or Retirement)

b. Update property records including custodian and location (PRM.010.060 Property Control and Accountability)

• Request for property transfer

• Updated property information

7 Receive and process updated asset information (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Updated property information

• Appropriate asset entries created with reference to source information




020.FFM.L2.01 Complex Systems End-to-End Business Process: 020 Acquire-to-Dispose Business Scenario(s) Covered

• Complex Systems • Work in Progress • General PP&E

• Internal Use Software • Increase Life and Value of Asset • Enhancing an Asset

Business Actor(s) Office of the CIO; Finance Office; Property Management Office Synopsis A Federal Agency is developing a complex system (including hardware and internal use software) that is expected to take two years to build. After the complex system is put into operation the hardware is upgraded to extend its life expectancy. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The complex system is being developed by agency in-house personnel for internal use. 9. The expected life of a hardware component purchased in year one is five years. 10. The hardware was procured in a previous Request-to-Procure business process. 11. The hardware was received, accepted and paid for in a previous Procure-to-Pay business process. 12. The base software used in the development of the complex system was procured in a previous Request-to-Procure business process. 13. The base software was received, accepted and paid for in a previous Procure-to-Pay business process. 14. The hardware depreciation schedule begins when the hardware is accepted. 15. The complex system software depreciation schedule begins when the system is placed in to operation. 16. The property information includes property salvage value. 17. When the hardware is upgraded, no original components are removed or retired. 18. The property record includes all information needed to determine depreciation, including cost, asset class, useful life and depreciation method. 19. The determination of depreciation is a Property Management function.


020.FFM.L2.01 Complex Systems 20. The software property record, where available, includes the information needed to determine the value of work in progress. 21. The value of the software work in progress is determined by the agency's Property Management function. 22. In accordance with FITARA, all information technology spending is coordinated with the Chief Information Officer. FFMSR ID Reference(s) 1.1.2; 1.1.3 Initiating Event The hardware for the development of the complex system is delivered.

USE CASE 020.FFM.L2.01 COMPLEX SYSTEMS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Acquire physical control of the hardware (PRM.010.010 Property Acquisition/Receipt)

b. Determine hardware life expectancy, value, and other property information (PRM.010.050 Property Valuation)

c. Establish hardware property information including custodian, location, and value (PRM.010.060 Property Control and Accountability)

• Hardware delivery • Hardware under control • Hardware property value • Hardware depreciation schedule • Hardware property information


• Hardware property information • Hardware property value

• Appropriate asset information entries created with reference to source information





4 Receive and process the asset depreciation information (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Hardware depreciation schedule • Appropriate asset depreciation entries created with reference to source information



6 a. Assess development and testing progress for internal use software components of the complex system (Program Mission Activity)

b. Determine value of the in-progress software components (PRM.010.050 Property Valuation)

c. Update software property information (PRM.010.060 Property Control and Accountability)

• Financial and performance report on development of software component

• Development labor costs for the software components

• Base software costs • Base software property

information

• Value of the in-progress software components

• Updated software property information



7 Receive and process software components valuation information (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Value of the in-progress software components

• Appropriate asset adjustment entries created with reference to source information



9 a. Complete software development, testing, and acceptance and place the system into operation (Program Mission Activity)

b. Determine useful life and value of the completed software (PRM.010.050 Property Valuation)

c. Update software property information (PRM.010.060 Property Control and Accountability)

• System development and deployment costs

• Authority to Operate

• Value of the completed internal use software

• Software amortization schedule

10 Receive and process valuation information for completed software (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Value of the completed internal use software

• Appropriate asset adjustment entries created with reference to source information





12 a. Receive and place into service hardware upgrade components (PRM.010.010 Property Acquisition/Receipt)

b. Determine updated life expectancy of base hardware and value of hardware upgrade (PRM.010.050 Property Valuation)

c. Update hardware property information (PRM.010.060 Property Control and Accountability)

• Upgraded hardware information • Base hardware property

information

• Upgraded hardware • Updated value of hardware • Updated hardware property

information

13 Receive and process valuation for hardware (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Updated value of hardware • Appropriate asset adjustment entries created with reference to source information





15 Receive and process the software amortization information (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Software amortization schedule • Appropriate software asset amortization entries created with reference to source information




030 Request-to-Procure 030.FFM.L1.01 Procurement Within a Single Fiscal Year End-to-End Business Process: 030 Request-to-Procure Business Scenario(s) Covered

• Single Year Funds Business Actor(s) Procurement Office; Finance Office; Vendor Synopsis A request for the purchase of goods (e.g., non-leased office equipment) is submitted using funds that expire at the end of the current fiscal year. An order or award is prepared and sent to a vendor. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. There is sufficient and appropriate time to complete, receive and pay for the purchase of goods. 9. There are sufficient funds to make the purchase. 10. The Agency has purchased from the vendor before and the vendor has already been set up in the FM system. 11. The purchase is made from an approved acquisition schedule. 12. The agency is using commitment accounting. 13. The procurement request includes all necessary information for completing funds control checks. 14. The amount of the approved order or award is the same as the committed amount. FFMSR ID Reference(s) 1.1.2; 2.1.2; 2.2.1 Initiating Event The Federal agency office requests office furniture.


USE CASE 030.FFM.L1.01 PROCUREMENT WITHIN A SINGLE FISCAL YEAR Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Receive and begin processing a procurement request (acquisition package) for goods

b. Request funds availability check (ACQ.020.010 Procurement Request (PR) Processing)

• Requirements/specifications for the goods

• Submitted procurement request • Request for funds availability

check

2 Receive and process request for funds availability check (FFM.010.020 Fund Allocation and Control)

• Request for funds availability check

• Funds availability response

3 a. Approve procurement request (ACQ.020.010 Procurement Request (PR) Processing)

b. Develop solicitation (ACQ.020.080 Solicitation Documentation Development)

c. Issue solicitation (ACQ.020.100 Solicitation Issuance)

• Funds availability response • Submitted procurement request

• Approved procurement request • Solicitation

4 Receive approved procurement request and solicitation and commit funds (FFM.030.020 Obligation Management)

• Approved procurement request • Solicitation

• Appropriate commitment entry created with reference to source information





6 a. Receive vendors’ responses to solicitation and evaluate responses (ACQ.030.010 Proposal Evaluation)

b. Select a vendor (ACQ.030.060 Award Decision)

c. Develop order or award for that vendor (ACQ.030.070 Contract Award Issuance)

d. Request funds availability check (ACQ.030.070 Contract Award Issuance)

• Approved acquisition schedule • Vendor responses to solicitation

• Selected vendor • Order or award information • Request for funds availability

check




8 Approve and issue order or award (ACQ.030.070 Contract Award Issuance)

• Funds availability response • Order or award information

• Approved order or award

9 Receive approved order or award information, obligate funds, and liquidate commitment (FFM.030.020 Obligation Management)

• Approved order or award • Appropriate commitment liquidation entries created with reference to source information

• Appropriate obligation entry created with reference to source documentation


030.FFM.L2.01 Procurement Across Fiscal Years Using Multi-Year Funds End-to-End Business Process: 030 Request-to-Procure Business Scenario(s) Covered

• Multi-Year Funds • Multiple Funding Sources

• Multiple Vendors on a Procurement request

Business Actor(s) Procurement Office; Finance Office; Federal Agencies; Vendors Synopsis A procurement request for development of a complex project is prepared for a Federal program with two funding sources. The project is expected to take two years to complete and to require multi-year funds. To help meet local small business development goals, multiple orders or awards from the one procurement request are issued. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. There are sufficient funds to make the purchase. 9. The agency is using commitment accounting. 10. The agencies have completed proper acquisition planning steps including the cost estimate. 11. The agencies have obtained the appropriate internal management approvals. 12. The vendors are properly registered in government systems and the relevant payee information has been set up in the FM system. FFMSR ID Reference(s) 1.1.2; 2.1.2; 2.2.1 Initiating Event A procurement request is submitted.


USE CASE 030.FFM.L2.01 PROCUREMENT ACROSS FISCAL YEARS USING MULTI-YEAR FUNDS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 Receive and validate procurement

request (acquisition package) with multiple funding sources using multi-year funds (ACQ.020.010 Procurement Request (PR) Processing)

• Information for development project

• Validated procurement request

• Request for funds availability check for each funding source

2 Receive and process request for funds availability check for each funding source (FFM.010.020 Funds Allocation and Control)


• Funds availability response for each funding source

3 a. Approve procurement request (ACQ.020.010 Procurement Request (PR) Processing)

b. Develop solicitation (ACQ.020.080 Solicitation Documentation Development)

c. Issue solicitation (ACQ.020.100 Solicitation Issuance)


• Validated procurement request

• Approved procurement request

• Solicitation

4 Receive approved procurement request information and solicitation and commit funds (FFM.030.020 Obligation Management)

• Approved procurement request

• Solicitation

• Appropriate commitment entry is created for each funding source with reference to source information




USE CASE 030.FFM.L2.01 PROCUREMENT ACROSS FISCAL YEARS USING MULTI-YEAR FUNDS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 6 a. Develop solicitation

(ACQ.020.080 Solicitation Documentation Development)

b. Issue solicitation (ACQ.020.100 Solicitation Issuance)

c. Receive and evaluate vendor proposals (ACQ.030.010 Proposal Evaluation)

d. Select multiple vendors (ACQ.030.060 Award Decision)

e. Develop order or award for each vendor (ACQ.030.070 Contract Award Issuance

f. Request funds availability check for each funding source (ACQ.030.070 Contract Award Issuance)

• Approved acquisition schedule

• Vendor responses

• Order or award information for multiple vendors


7 Receive and process request for funds availability check for each funding source (FFM.010.020 Funds Allocation and Control)



8 Request vendor setup with Finance Office (ACQ.030.070 Contract Award Issuance)


• Vendor information

• Vendor setup request

9 Receive vendor setup request and establish new vendors (FFM.030.010 Payee Set-up and Maintenance)

• Vendor setup request • Vendors established


USE CASE 030.FFM.L2.01 PROCUREMENT ACROSS FISCAL YEARS USING MULTI-YEAR FUNDS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 10 Approve and issue orders or awards to

multiple vendors (ACQ.030.070 Contract Award Issuance)


• Order or award information for multiple vendors

• Approved order or award for each vendor

11 Receive approved order or award information for each vendor and obligate funds and liquidate commitment (FFM.030.020 Obligation Management)

• Approved order or award for each vendor

• Appropriate commitment liquidation entries created with reference to source information

• Appropriate obligation entries created for each funding source with reference to source information




030.FFM.L2.02 Single Award from Multiple Procurement Requests End-to-End Business Process: 030 Request-to-Procure Business Scenario(s) Covered

• Single Award from Multiple Procurement Requests Business Actor(s) Procurement Office; Finance Office; Federal Agency Requestors; Vendor Synopsis Procurement requests from two offices (Requestors) within a Federal agency are submitted to the Procurement Office. Both requests are for the same item. The procurement requests are combined when a single order or award is issued to a Vendor to fulfill both procurement requests. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. There are sufficient funds to make the purchase. 9. The Requestors have obtained the appropriate management approvals. 10. Each Requestor has submitted a procurement request which was approved and an associated commitment for each procurement request has already been

established in the FM system. 11. The Agency has purchased from the vendor before and the vendor has already been set up in the FM system.

The purchase is made from an approved acquisition schedule. 12. The Agency is using commitment accounting. FFMSR ID Reference(s) 1.1.2; 2.1.2; 2.2.1 Initiating Event Two approved procurement requests are determined to be requesting the same item.


USE CASE 030.FFM.L2.02 SINGLE AWARD FROM MULTIPLE PROCUREMENT REQUESTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Develop a single solicitation based on two procurement requests (acquisition packages) (ACQ.020.080 Solicitation Documentation Development)

b. Send solicitation to vendors on the approved acquisition schedule (ACQ.020.100 Solicitation Issuance)

c. Receive vendors’ responses to solicitation and evaluate responses (ACQ.030.010 Proposal Evaluation)

d. Select a vendor (ACQ.030.060 Award Decision)

e. Develop order or award for that vendor (ACQ.030.070 Contract Award Issuance)

f. Request funds availability check (ACQ.030.070 Contract Award Issuance)

• Approved procurement requests • Approved acquisition schedule • Vendor responses to solicitation

• Solicitation • Selected vendor • Order or award information • Request for funds availability

check




3 Approve and issue order or award (ACQ.030.070 Contract Award Issuance)

• Funds availability response • Order or award information

• Approved order or award


USE CASE 030.FFM.L2.02 SINGLE AWARD FROM MULTIPLE PROCUREMENT REQUESTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

4 Receive approved order or award information, obligate funds, and liquidate commitment associated with each of the procurement requests (FFM.030.020 Obligation Management)

• Approved order or award • Appropriate commitment liquidation entries created with reference to source information

• Appropriate obligation entry created with reference to source documentation




040 Procure-to-Pay 040.FFM.L1.01 Expenditures Within a Single Fiscal Year End-to-End Business Process: 040 Procure-to-Pay Business Scenario(s) Covered

• Invoice into FM Solution • Three-Way Match Business Actor(s) Procurement Office; Finance Office; Vendor Synopsis Goods previously ordered by a Federal agency are received and accepted. An invoice is submitted by the vendor and paid by the agency after performing a three-way match. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. Agency has purchased from the vendor before and the vendor has been set up in the FM system. 9. A Federal agency has ordered and received the goods and the order or award obligation has already been established in the FM system. 10. The vendor uses an OMB-approved electronic invoicing solution to invoice the agency. 11. The vendor is not on the "Do Not Pay" list. 12. The invoiced amount matches the obligation amount. FFMSR ID Reference(s) 1.1.2; 1.1.4; 2.1.2; 2.2.1; 2.2.2 Initiating Event The Vendor delivers the goods to the requesting Federal agency.


USE CASE 040.FFM.L1.01 EXPENDITURES WITHIN A SINGLE FISCAL YEAR Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 Receive and accept delivery of vendor's goods (ACQ.040.020 Documentation of Delivery/Acceptance)

• Approved order or award • Vendor's goods

• Receipt information (receiving report, if used)

2 Receive receipt information (receiving report, if used) and accrue the expense (FFM.090.030 Accrual and Liability Processing)

• Receipt information (receiving report, if used)

• Appropriate accrual liability entry created with reference to source information



4 a. Vendor enters invoice information into an OMB-approved electronic invoicing solution

b. Program Office receives notification of vendor invoice submission and reviews and accepts vendor invoice

(ACQ.040.020 Documentation of Delivery/Acceptance)

• Vendor invoice • Receipt information (receiving

report, if used) • Approved order or award

• Accepted vendor invoice

5 Receive accepted vendor invoice from OMB-approved electronic invoicing solution and perform a three-way match (FFM.030.070 Payment Processing - Commercial Payments)

• Accepted vendor invoice • Receipt information (receiving

report, if used) • Approved order or award

• Successful three-way match • Validated vendor invoice



6 Request funds availability check (ACQ.040.020 Documentation of Delivery/Acceptance)

• Validated vendor invoice • Request for funds availability check




8 a. Approve vendor invoice b. Request processing of approved

vendor invoice (ACQ.040.020 Documentation of Delivery/Acceptance)

• Funds availability response • Validated vendor invoice

• Approved vendor invoice • Request for processing of

approved vendor invoice

9 a. Receive and process approved vendor invoice and establish payable (FFM.030.070 Payment Processing - Commercial Payments)

b. Liquidate obligation (FFM.030.020 Obligation Management)



• Appropriate payable entry created with reference to source information

• Appropriate obligation liquidation entry created with reference to source information

• Appropriate accrual reversal entry created with reference to source information

10 Request disbursement (ACQ.040.020 Documentation of Delivery/Acceptance)

• Approved vendor invoice • Request for disbursement



11 a. Receive and process disbursement request (FFM.030.070 Payment Processing - Commercial Payments)

b. Initiate payment (FFM.030.070 Payment Processing - Commercial Payments)

c. Generate disbursement schedule (FFM.030.110 Payment Disbursement)

d. Certify payment of disbursement schedule (FFM.030.110 Payment Disbursement)

e. Receive confirmation of disbursement (FFM.030.120 Payment Confirmation)

• Request for disbursement • Approved vendor invoice

• Appropriate payable entry liquidated with reference to source information

• Appropriate disbursement-in-transit entry created with reference to source information

• Certified disbursement schedule • Disbursement confirmation

information • Appropriate disbursement-in -

transit entry liquidated with reference to source information

• Appropriate disbursement entry created with reference to source information

• Vendor receives payment




040.FFM.L2.01 Expenditures Across Fiscal Years Using Multi-Year Funds with Invoicing Options End-to-End Business Process: 040 Procure-to-Pay Business Scenario(s) Covered

• Multi-Year Funds Expenditure • Multiple Funding Sources • Receiving Report Accrual • Credit Memo • Vendor Submits Paper Invoice

• Vendor Submits Invoice to Program Office • Two-Way Matching • Progress Payment • Final Payment

Business Actor(s) Program Office; Finance Office; Vendors Synopsis A procurement request for development of a complex project is prepared by a Federal agency program with two funding sources used. The project is planned to take two years to complete and the program is using multi-year funds. To help meet local small business development goals, three awards were issued from the one procurement request. As work progresses, monthly financial and performance reports are submitted by the vendors and progress is inspected by the agency. Accrued liability is established from the financial and performance reports until invoices are received. One vendor (Vendor 1) is given a waiver to submit paper invoices and the vendor submits it to the Program Office. Electronic invoices are submitted by Vendor 2 and Vendor 3. Invoices are validated using a two-way match. An invoice from Vendor 3 is found not valid by the match, reflecting the agency was billed too much. A credit memo is requested and received from Vendor 3 and the invoice is paid. After the final payments are made to all vendors, the award still has some obligated funds and during award closeout, the remaining funds are de-obligated. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The estimated duration of the project is two years and multi-year funds are used. 9. Some invoices are received in one fiscal year and payment will be due in the next. 10. The contract was awarded to three vendors in a previous Procure-to-Pay use case. 11. The vendors are properly registered in government systems and relevant vendor information has been established in the FM system. 12. The Vendors 2 and 3 use an OMB-approved electronic invoicing solution to invoice the agency.


040.FFM.L2.01 Expenditures Across Fiscal Years Using Multi-Year Funds with Invoicing Options 13. None of the vendors are on the "Do Not Pay" list. 14. Award closeout includes reviewing final invoices and payments. FFMSR ID Reference(s) 1.1.2; 1.1.4; 2.1.2; 2.2.1; 2.2.2 Initiating Event Work has been completed for each of the awards issued to three vendors from a single procurement request.

USE CASE 040.FFM.L2.01 EXPENDITURES ACROSS FISCAL YEARS USING MULTI-YEAR FUNDS WITH INVOICING OPTIONS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Receive and verify three vendor monthly financial and performance reports

b. Determine estimated accrual of liability and request liability accrual be recorded


• Vendor monthly financial and performance reports

• Order or award • Award information

• Verified vendor monthly financial and performance reports

• Estimated accrual of liability

2 Receive estimated accrual information and accrue liability for progress of each vendor (FFM.090.030 Accrual and Liability Processing)

• Estimated accrual of liability • Appropriate accrual entries created with reference to source information



4 Receive Vendor 1 paper invoice at end of fiscal year and request a two-way match for validation (ACQ.040.020 Documentation of Delivery/Acceptance)

• Vendor 1 paper invoice • Request for two-way match to validate Vendor 1 invoice



5 Receive Vendor 1 invoice and complete a two-way match (FFM.030.070 Payment Processing - Commercial Payments)

• Vendor 1 invoice • Award information • Estimated accrual of liability

• Successful two-way match • Validated Vendor 1 invoice

6 Request multi-year funds availability check (ACQ.040.020 Documentation of Delivery/Acceptance)

• Validated Vendor 1 invoice • Request for multi-year funds availability check

7 Receive and process request for multi-year funds availability check (FFM.010.020 Fund Allocation and Control)

• Request for multi-year funds availability check

• Multi-year funds availability response

8 a. Approve Vendor 1 invoice and request disbursement

b. Request processing of approved vendor invoice



• Validated Vendor 1 invoice

• Approved Vendor 1 invoice • Request for processing of


9 a. Receive and process approved Vendor 1 invoice and establish payable (FFM.030.070 Payment Processing - Commercial Payments)








• Approved Vendor 1 invoice • Request for disbursement



11 a. Receive and process Vendor 1 invoice disbursement request (FFM.030.070 Payment Processing - Commercial Payments)





• Request for disbursement • Approved Vendor 1 invoice




information • Appropriate disbursement-in-



• Vendor 1 receives payment





13 a. Vendor 2 and Vendor 3 enter invoice information into an OMB-approved electronic invoicing solution at end of fiscal year

b. Program Office receives notification of vendor invoice submission and reviews and accepts both vendor invoices


• Vendor 2 and Vendor 3 invoices • Accepted Vendor 2 and Vendor 3 invoices

14 Receive accepted vendor invoices from OMB-approved electronic invoicing solution and perform a two-way match for Vendor 2 and Vendor 3 invoices (FFM.030.070 Payment Processing - Commercial Payments)

• Accepted Vendor 2 and Vendor 3 invoices

• Award information • Estimated accrual of liability

• Successful two-way match for Vendor 2

• Validated Vendor 2 invoice • Successful two-way match for

Vendor 3 invoice

15 Request multi-year funds availability check (ACQ.040.020 Documentation of Delivery/Acceptance)

• Validated Vendor 2 invoice • Unsuccessful two-way match

information for Vendor 3 invoice


• Request credit memo from Vendor 3

16 Receive and process request for multi-year funds availability check (FFM.010.020 Fund Allocation and Control)





17 a. Approve Vendor 2 and Vendor 3 invoices and request disbursement

b. Request processing of approved Vendor 2 and Vendor 3 invoices



• Validated Vendor 2 and Vendor 3 invoices

• Approved Vendor 2 and Vendor 3 invoices

• Request for processing of approved Vendor 2 and Vendor 3 invoices

18 a. Receive and process approved Vendor 2 and Vendor 3 invoices and establish payables (FFM.030.070 Payment Processing - Commercial Payments)



• Request for processing of approved Vendor 2 and Vendor 3 invoices






• Request for disbursement



20 a. Receive and process Vendor 2 and Vendor 3 disbursement request (FFM.030.070 Payment Processing -Commercial Payments

b. Initiate payments (FFM.030.070 Payment Processing -Commercial Payments



e. Receive confirmation of disbursements (FFM.030.120 Payment Confirmation)

• Request for disbursement • Approved Vendor 2 and Vendor

3 invoices

• Appropriate payable entries liquidated with reference to source information






• Vendor 2 and Vendor 3 receive payment





22 Request processing of Vendor 3 credit memo received in program office, which includes a credit memo (ACQ.040.020 Documentation of Delivery/Acceptance)

• Credit memo from Vendor 3 for accidental overbilling on previous invoice

• Request for processing of Vendor 3 credit memo

23 Receive and process Vendor 3 credit memo (FFM.030.070 Payment Processing - Commercial Payments)

• Request for processing of Vendor 3 credit memo

• Appropriate accrual entry created with reference to source information

• Appropriate Vendor 3 receivable entry created with reference to source information

24 a. Vendor 3 enters invoice information into an OMB-approved electronic invoicing solution at end of fiscal year

b. Program Office receives notification of vendor invoice submission and reviews and accepts Vendor 3 invoices


• Vendor 3 invoice • Request for processing of Vendor 3 invoice



25 a. Receive and process Vendor 3 final invoice (FFM.030.070 Payment Processing - Commercial Payments)

b. Liquidate Vendor 3 receivable (FFM.030.060 Public Receivable Credit Memo and Adjustment Processing)

c. Perform two-way match of final Vendor 3 invoice (FFM.030.070 Payment Processing - Commercial Payments)

• Vendor 3 invoice • Vendor 3 credit memo

information • Award information • Estimated accrual of liability

• Successful two-way match • Validated Vendor 3 invoices, as

offset by credit memo


• Validated Vendor 3 invoices, as offset by credit memo





28 a. Approve Vendor 3 final invoice and request disbursement

b. Request processing of approved Vendor 3 invoice


• Funds availability response • Validated Vendor 3 invoice


approved Vendor 3 invoice



29 a. Receive and process approved Vendor 3 invoice and establish payable (FFM.030.070 Payment Processing - Commercial Payments)



approved Vendor 3 invoice








31 a. Receive and process disbursement request (FFM.030.070 Payment Processing -Commercial Payments)

b. Initiate payment (FFM.030.070 Payment Processing -Commercial Payments)




• Request for disbursement • Approved Vendor 3 invoice







• Vendor 3 receives payment



33 Request award closeout (ACQ.040.040 Contract Closeout)

• Award information • Final invoices' information • Confirmed payments

• Award closeout information



34 Receive request for award closeout and liquidate outstanding obligations and accruals (FFM.090.030 Accrual and Liability Processing)

• Award closeout information • Appropriate obligation liquidation entries created with reference to source information

• Appropriate accrual reversal entries created with reference to source information




040.FFM.L2.02 Four-Way Match End-to-End Business Process: 040 Procure-to-Pay Business Scenario(s) Covered

• Four-Way Matching • Prompt Payment Business Actor(s) Procurement Office; Finance Office; Requestors Receiving Office; Vendor Synopsis The Procurement Office has established a single award to a Vendor for goods to fulfill two procurement requests from different offices within the same Federal agency (Requestor). The goods were ordered and delivered to the Federal agency receiving location (Receiving Office) and receipt information (Receiving Report) is created. The goods were transferred to the requesting Federal agency offices (Requestors). One of the Requestors (Requestor 1) inspected and accepted only some of the goods; the other Requestor (Requestor 2) accepted all the goods delivered. The Vendor invoices the agency for the delivered goods. The agency approves for payment based on the Requestors' acceptance reports. The agency makes its payment five (5) days after the date the payment was due. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The contract was awarded to a vendor in a previous Procure-to-Pay use case. 9. The vendor has already been setup in the FM system. 10. The vendor uses an OMB-approved electronic invoicing solution to invoice the agency. 11. The vendor submits a valid and proper invoice in compliance with Prompt Pay requirements. 12. The vendor provides Electronic Funds Transfer (EFT) information in compliance with Prompt Pay requirements. 13. The vendor is not on the "Do Not Pay" list. FFMSR ID Reference(s) 1.1.2; 1.1.4; 2.1.2; 2.2.1; 2.2.2 Initiating Event The Vendor ships the goods to the Federal Agency Receiving Office.


USE CASE 040.FFM.L2.02 FOUR-WAY MATCH Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 Receive the goods and create receipt information (Receiving Report) (ACQ.040.020 Documentation of Delivery/Acceptance)

• Approved order or award • Vendor's goods

• Receipt information (Receiving Report)

2 Receive receipt information (Receiving Report) and accrue the expense (FFM.090.030 Accrual and Liability Processing)

• Receipt information (Receiving Report)




4 a. Inspect and accept some, but not all, of the goods, return unaccepted goods, and create acceptance report (Requestor 1)

b. Inspect and accept all the goods delivered and create an acceptance report (Requestor 2)


• Approved order or award • Vendor's goods • Receipt information (Receiving

Report)

• Acceptance report (Requestor 1) • Acceptance report (Requestor 2)

5 Receive acceptance reports and adjust the accrued expense (FFM.090.030 Accrual and Liability Processing)

• Acceptance report (Requestor 1) • Acceptance report (Requestor 2)

• Appropriate accrual adjustment entries created with reference to source information





7 a. Vendor enters invoice information into an OMB-approved electronic invoicing solution

b. Program Office receives notification of vendor invoice submission and reviews and accepts vendor invoice unaware some of the goods were not accepted


• Vendor invoice • Receipt information (Receiving

Report) • Approved order or award

• Accepted vendor invoice

8 Receive accepted vendor invoice from OMB-approved electronic invoicing solution and perform a four-way match of invoice to the award, receipt information (Receiving Report), and acceptance reports (FFM.030.070 Payment Processing - Commercial Payments)

• Accepted vendor invoice • Acceptance report (Requestor 1) • Acceptance report (Requestor 2) • Receipt information (Receiving

Report) • Approved order or award

• Unsuccessful four-way match • Invalidated vendor invoice • Appropriate accrual adjustment

entry created with reference to source information



9 a. Program Office requests corrected invoice reflecting results of acceptance reports

b. Vendor enters corrected invoice information into an OMB-approved electronic invoicing solution

c. Program Office receives notification of vendor invoice submission and reviews and accepts corrected vendor invoice


• Invalidated vendor invoice • Acceptance report (Requestor 1) • Acceptance report (Requestor 2) • Receipt information (Receiving

Report)

• Request to vendor for corrected invoice

• Accepted corrected vendor invoice

10 Receive accepted vendor invoice from OMB-approved electronic invoicing solution and perform a four-way match of corrected invoice to the award, receipt information (Receiving Report), and acceptance reports (FFM.030.070 Payment Processing - Commercial Payments)

• Accepted corrected vendor invoice

• Acceptance report (Requestor 1) • Acceptance report (Requestor 2) • Receipt information (Receiving

Report) • Order or award

• Successful four-way match • Validated corrected vendor

invoice • Appropriate accrual adjustment

entry created with reference to source information


• Validated corrected vendor invoice







13 a. Approve corrected invoice b. Request processing of approved

vendor invoice (ACQ.040.020 Documentation of Delivery/Acceptance)

• Funds availability response • Validated corrected vendor

invoice

• Request for processing of approved vendor invoice

14 a. Receive and process approved vendor invoice and establish payable (FFM.030.070 Payment Processing – Commercial Payments)











16 a. Receive and process disbursement invoice payment request (FFM.030.070 Payment Processing - Commercial Payments)





• Request for disbursement • Appropriate payable entry liquidated with reference to source information

• Certified disbursement schedule • Appropriate disbursement-in-

transit entry created with reference to source information

• Disbursement confirmation information

• Appropriate disbursement-in-transit entry liquidated with reference to source information



17 a. Validate that the invoice was proper and paid five (5) days after the due date

b. Use current interest calculator to determine interest due

c. Request funds availability check (ACQ.040.020 Documentation of Delivery/Acceptance)

• Vendor request for interest payment because invoice payment was received five (5) days after due date

• Federal interest calculator

• Validated claim for 5-day interest payment

• Amount of interest due • Request for funds availability

check





• Amount of interest due

Funds availability response

19 a. Approve claim for five-day interest payment

b. Request processing of approved five-day interest payment


• Funds availability response • Validated claim for five-day

interest payment

• Approved claim for five-day interest payment

20 Receive and process approved claim for five-day interest payment (FFM.030.070 Payment Processing – Commercial

• Approved claim for five-day interest payment






22 a. Receive and process disbursement request (FFM.030.070 Payment Processing - Commercial Payments)





• Request for disbursement • Appropriate payable entry liquidated with reference to source information




• Appropriate disbursement-in-transit liquidated with reference to source information






040.FFM.L2.03 Purchase Card End-to-End Business Process: 040 Procure-to-Pay Business Scenario(s) Covered

• Purchase Card • PCard Purchase of Operating Materials and Supplies

• Non-Matching

Business Actor(s) Federal Employee Purchase Card Holder; Finance Office; Vendor; Purchase Card Company Synopsis A request for an item is submitted by a Federal Program Office employee. The item requested is within the threshold of a purchase card so the item is ordered by the Program Office administrative assistant (Federal Employee Purchase Card Holder) from a Vendor's catalog using the purchase card and the item is delivered to the Program Office. The Program Office's purchase card account statement is received by the administrative assistant from the Purchase Card Company, and is reconciled with the Program Office's purchase card receipts without discrepancies. The purchase card account statement is approved by an authorized official in the Program Office for payment and payment is made to the Purchase Card Company. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The Program Office does not require funds be committed or obligated for purchase card purchases. 9. The Program Office administrative assistant is an authorized purchase card holder and has the appropriate delegation of authority to make the purchase. 10. The Vendor does not fall under a blocked merchant category code. 11. The requested item has been ordered and received before the purchase card account statement arrives. 12. The Agency has obligated funds for purchase card transactions. FFMSR ID Reference(s) 1.1.2; 2.1.2; 2.2.1; 2.2.2 Initiating Event Program Office administrative assistant receives the purchase card account statement.


USE CASE 040.FFM.L2.03 PURCHASE CARD Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Validate purchase card account statement against receipts

b. Request funds availability check (ACQ.050.030 Purchase Card Reconciliation)

• Purchase card account statement

• Purchase card receipts

• Validated purchase card account statement (non-matching)


2 Receive and process request for funds availability check (FFM.010.020 Funds Allocation and Control)



3 Approve purchase card account statement and request payment (ACQ.050.030 Purchase Card Reconciliation)

• Funds availability response • Validated purchase card account

statement

• Approved purchase card account statement

• Request for payment


USE CASE 040.FFM.L2.03 PURCHASE CARD Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

4 a. Receive and process approved purchase card account statement (no-way match) (FFM.030.070 Payment Processing - Commercial Payments)


c. Initiate payment (FFM.030.070 Payment Processing - Commercial Payments)

d. Generate disbursement schedule (FFM.030.110 Payment Disbursement)

e. Certify payment of disbursement schedule (FFM.030.110 Payment Disbursement)

f. Receive confirmation of disbursement (FFM.030.120 Payment Confirmation)

• Approved purchase card account statement

• Request for payment











050 Bill-to-Collect 050.FFM.L1.01 Penalties, Interest, and Collections End-to-End Business Process: 050 Bill-to-Collect Business Scenario(s) Covered

• Individual Receivables • Disputes • Collectable by Agency

• Credit Memo • Penalties, Interest, and Administrative fees • Non-Treasury Deposits

Business Actor(s) Finance Office; Customer (non-government) Synopsis A private sector entity (Customer) is billed by a Federal agency for goods or services provided by the agency. The quality of some of the goods is disputed and the disputed goods are returned. The invoice is not paid on time causing penalties, interest, and administrative fees to be incurred and a dunning notice to be sent. The dispute is resolved by issuing a credit memo to the Customer and waiving the penalties. The balance due plus interest on the undisputed goods is paid. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The Federal agency has already recorded the sales order for the goods in their ordering system and the goods have been shipped. 9. The invoice is generated from an external system and electronically sent to the FM system, and the invoice date is the date it is sent. 10. The Federal agency does not refund the administrative fees. 11. The customer finds some of the goods acceptable, but pays for none and does not issue a dispute until after receipt of a dunning notice. 12. The Federal agency is executing the deposit activities. FFMSR ID Reference(s) 1.1.2; 1.1.5; 2.2.4; 2.2.5; 2.2.6 Initiating Event Goods are ordered from a Federal Government Agency.


USE CASE 050.FFM.L1.01 PENALTIES, INTEREST, AND COLLECTIONS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 Receive sales order for goods

(SFM.010.010 Sales Order Intake) • Sales order • Payer information

2 Establish non-Federal payer information (FFM.060.010 Payer Set-up and Maintenance)

• Payer information • Established FM system payer

3 Release for sales order fulfillment, track status, and generate sales order invoice (SFM.010.020 Sales Order Processing)

• Sales order • Invoice

4 a. Receive and process invoice, and set-up public receivable (FFM.060.020 Public Receivable Set-up and Invoicing)

b. Recognize earned revenue (FFM.040.010 Revenue Processing)

• Invoice • Appropriate receivable entry created with reference to source information

• Appropriate revenue recognition entry created with reference to source information




USE CASE 050.FFM.L1.01 PENALTIES, INTEREST, AND COLLECTIONS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 6 a. Monitor age of receivable

b. Accrue Penalties, interest, and administrative fees

c. Generate and send dunning notice for delinquent debt

(FFM.070.010 Delinquent Debt Collection)

• Aged receivable • Terms of sales order • Administrative fees information

• Dunning notice • Debt status and notice of

customer rights • Appropriate receivable entries

created with reference to source information

• Appropriate revenue recognition entries created with reference to source information

• Receivable balance and accrued penalties and interest information provided to sales order management



8 Produce and provide public receivable report (FFM.060.050 Public Receivable and Collection Reporting)

• Status of the receivable • Receivable and collection status information (including receivable balance and accrued penalties and interest)


USE CASE 050.FFM.L1.01 PENALTIES, INTEREST, AND COLLECTIONS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 9 a. Receive return of disputed

goods and record invoice dispute for quality of goods provided against original sales order

b. Resolve dispute by waiving penalties, adjusting interest, and generating an adjusted invoice

(SFM.010.020 Sales Order Processing)

• Dispute information • Returned goods • Receivable and collection status

information (including receivable balance and accrued penalties and interest)

• Dispute record associated with original sales order

• Adjusted invoice • Request for credit memo

10 a. Create and apply credit memo against initial receivable, waive penalties, adjust interest, and adjust receivable (FFM.060.030 Public Receivable Credit Memo and Adjustment Processing)

b. Adjust revenue per credit memo (FFM.040.010 Revenue Processing)

• Request for credit memo • Adjusted invoice

• Credit Memo • Appropriate receivable

adjustment entries created with reference to source information

• Appropriate revenue adjustment entries created with reference to source information



12 Receive and process collection referencing established principal and interest receivables, and deposit (FFM.060.040 Public Receipt Processing)

• Collection received • Appropriate collection and deposit entries created with reference to source information

• Appropriate receivable adjustment entry created with reference to source information


USE CASE 050.FFM.L1.01 PENALTIES, INTEREST, AND COLLECTIONS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 13 Post appropriate budgetary,

proprietary, and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)



050.FFM.L1.02 Delinquent Debt Processing End-to-End Business Process: 050 Bill-to-Collect Business Scenario(s) Covered

• Insufficient Funds on Debtor’s Payment • Referral to Treasury

• Delinquent Collection and Write-off

Business Actor(s) Finance Office, Federal Entity Selling Goods/Services to the Public; Private Sector Customer Synopsis A Federal agency good or service was purchased and paid via check. After the good or service was provided, the Customer's check was returned for insufficient funds. An invoice is generated that includes interest and administrative fees. The invoice and receivable are not paid and age sufficiently to refer to Treasury for collection. Because the Customer is no longer in business, the delinquent debt is written off. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The Federal Agency selling the goods/services processed the sale and the original check collection through their sales order and fulfillment system. 9. The terms of the sales order included assessment of administrative fees for returned checks and interest for unpaid invoices. 10. The payer has been established in the FM system. FFMSR ID Reference(s) 1.1.2; 1.1.5; 2.2.4; 2.2.5; 2.2.6 Initiating Event The Customer's check is returned for insufficient funds.


USE CASE 050.FFM.L1.02 DELINQUENT DEBT PROCESSING Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Receive and process notice of insufficient funds (FFM.060.040 Public Receipt Processing)

b. Request original sales order and terms of sale if available (FFM.060.020 Public Receivable Set-up and Invoicing)

• Notice from Treasury • Appropriate collection reversal entry created with reference to source information

• Appropriate receivable adjustment entries created with reference to source information

• Request for sales order and terms of sale



3 Provide original sales order and terms of sale (SFM.010.020 Sales Order Processing)

• Request for sales order and terms of sale

• Original sales order and terms of sale



4 a. Receive original sales order and terms of sale if available and establish receivable for penalties, interest, and administrative fees (FFM.060.020 Public Receivable Set-up and Invoicing)

b. Recognize revenue for penalties, interest, and administrative fees (FFM.040.010 Revenue Processing)

c. Invoice for original order amount, penalties, interest, and administrative fees (FFM.060.020 Public Receivable Set-up and Invoicing)

• Original sales order and terms of sale

• Invoice that includes original order amount, interest, and administrative fees

• Appropriate receivable entries created with reference to source information




6 a. Monitor age of receivable and accrue additional interest; Generate and send dunning notice for delinquent debt (FFM.070.010 Delinquent Debt Collection)

b. Recognize revenue for interest (FFM.040.010 Revenue Processing)

• Aged receivable • Terms of sales order

• Dunning notice • Appropriate receivable entry







8 a. Monitor age of receivable and accrue additional interest; Refer debt to Treasury for collection (FFM.070.010 Delinquent Debt Collection)

b. Recognize revenue for interest (FFM.040.010 Revenue Processing)

• Aged receivable • Terms of sales order

• Referral to Treasury for collection

• Appropriate receivable entry created with reference to source information




10 Determine status of debt and request write-off of uncollected amount (SFM.010.020 Sales Order Processing)

• Debtor information • Debtor status information • Write-off request

11 Receive request to write-off uncollected amount with debtor status information; write off and close out receivable (FFM.070.020 Delinquent Debt Write-off and Close-out)

• Aged receivable • Write-off request

• Appropriate receivable entries liquidated with reference to source information





13 Generate Treasury Report on Receivables (TROR) (FFM.070.030 Delinquent Debt Reporting)

• GL account balances • TROR


060 Record-to-Report 060.FFM.L1.01 Period End Adjustments and Reporting End-to-End Business Process: 060 Record-to-Report Business Scenario(s) Covered

• Audit Adjustments • Allowance for Uncollectable Amounts

• Financial Statements

Business Actor(s) Finance Office; Program Offices Synopsis Overvaluation of an agency’s real property assets is revealed by an audit finding and corrections are required in the current fiscal year (FY “n”). In this instance for example, routine maintenance expenses were incorrectly charged to the asset account. Appropriate valuations and associated adjustments are determined by the agency. As the FY "n" nears its end, the allowance for uncollectible amounts is updated. The corrections are made in FY "n". Finally, financial statements for FY "n" are produced by the agency. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The agency processes and calculations are in place for determining the appropriate allowances for uncollectible amounts. 9. The agency's records contain the financial management and supporting information required to produce its financial statements. FFMSR ID Reference(s) 1.1.2; 1.1.3; 1.1.4; 1.1.5; 1.3.1; 2.3.2 Initiating Event The agency receives its audit findings for the previous fiscal year.


USE CASE 060.FFM.L1.01 PERIOD END ADJUSTMENTS AND REPORTING Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 Determine the correct value for the assets noted in the audit findings (PRM.010.050 Property Valuation)

• Audit findings • Corrected asset valuations

2 Receive and process valuations of noted assets (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Corrected asset valuations • Appropriate asset adjustment entries created with reference to source information

• Appropriate expense adjustment entry created with reference to source information



4 Determine allowance for uncollectible amounts (FFM.070.010 Delinquent Debt Collection)

• Established receivable and delinquent debt information

• Historical receivable collection and delinquent debt collection and write-off information

• Allowance for uncollectible amounts information

5 Receive and process the allowance for uncollectable amounts (FFM.090.030 Accrual and Liability Processing)

• Allowance for uncollectable amounts information

• Appropriate allowance entries created with reference to source information




USE CASE 060.FFM.L1.01 PERIOD END ADJUSTMENTS AND REPORTING Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

7 Generate required Treasury reports including GTAS (FFM.110.010 Treasury Reporting)

• GL account balances • Supporting Treasury reports

information

• Treasury reports

8 Generate OMB-required Prompt Pay and Electronic Funds Transfer (EFT) reports (FFM.030.130 Payment Reporting)

• GL account balances • Supporting payables and

disbursement information

• Prompt Pay and EFT reports

9 Generate property, plant, and equipment (PP&E) asset reports (FFM.020.060 Financial Asset Reporting)

• GL account balances • Supporting property

management information

• PP&E reports

10 Generate receivable and collection reports (FFM.060.050 Public Receivable and Collection Reporting)

• GL account balances • Supporting receivable and

collection information

• Receivable and collection reports

11 Generate delinquent debt reports (FFM.070.030 Delinquent Debt Reporting)

• GL account balances • Supporting delinquent debt

information

• Delinquent debt reports

12 Generate revenue reports (FFM.040.020 Revenue Reporting)

• GL account balances • Supporting revenue information

• Revenue reports

13 Generate the financial statements for FY "n" (FFM.110.020 Financial Statement Preparation)

• FY "n" annual financial information

• FY "n" financial statements


060.FFM.L2.01 Consolidated Financial Statements End-to-End Business Process: 060 Record-to-Report Business Scenario(s) Covered

• Liabilities Not Covered by Budgetary Resources • Liabilities Arising from Non-Routine Events • Actuarial Liabilities

• Eliminations • Consolidated Financial Statements • Statement of Net Costs

Business Actor(s) Finance Office; Program Offices Synopsis Consolidated financial statements must be produced for a Department with two component agencies. Because the Department collects revenues, the Statement of Net Cost must also be produced. Adjusting entries are required for liabilities not covered by budgetary resources. Those liabilities not covered by budgetary resources include liabilities incurred for which revenues or other sources of funds necessary to pay the liabilities have not been made available through congressional appropriations or current earnings of the reporting entity (e.g., judgement fund notices, legal settlements). Adjusting entries are also needed for liabilities arising from non-routine events and actuarial liabilities. Before producing the consolidated financial statements, intra-departmental eliminations must be performed. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. Independent financial records are maintained by the Department and each of its component agencies. 9. There exist property transfers and reimbursable agreement transactions in the covered fiscal year between department components and between the

Department and its components. 10. The component agencies financial statements have been produced and provided to the Department. FFMSR ID Reference(s) 1.1.2; 1.1.3; 1.1.4; 1.1.5; 1.2.1; 1.3.1; 2.3.2 Initiating Event The fiscal year closes.


USE CASE 060.FFM.L2.01 CONSOLIDATED FINANCIAL STATEMENTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 Determine program total liabilities not

covered by budgetary resources and request consolidation at the Department level (Program Mission Activity)

• GL account balances • Program information

• Total liabilities not covered by budgetary resources information

• Text for financial statement footnotes

2 Receive and process total liabilities not covered by budgetary resources and provide department-wide information (FFM.090.030 Accrual and Liability Processing)

• Total liabilities not covered by budgetary resources information

• Appropriate liability adjustment entries created with reference to source information

3 Determine program total liabilities arising from non-routine events and request consolidation at the Department level (Program Mission Activity)


• Total liabilities arising from non-routine events information


4 Receive and process liabilities arising from non-routine events and provide department-wide information (FFM.090.030 Accrual and Liability Processing)

• Total liabilities arising from non-routine events information


5 Determine program total actuarial liabilities and request consolidation at the Department level (Program Mission Activity)


• Total actuarial liabilities information


6 Receive and process total actuarial liabilities and provide department-wide information (FFM.090.030 Accrual and Liability Processing)

• Total actuarial liabilities information



USE CASE 060.FFM.L2.01 CONSOLIDATED FINANCIAL STATEMENTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 7 Post appropriate budgetary, proprietary,

and/or memorandum entries to the general ledger (GL) (FFM.090.020 General Ledger Posting)


8 Generate department component financial statements (FFM.110.020 Financial Statement Preparation)

• GL account balances • Text for financial statement

footnotes

• Department component financial statements

9 Determine eliminations required for department consolidated financial statements (FFM.110.020 Financial Statement Preparation)

• Department component financial statements

• Appropriate elimination adjustment entries created with reference to source information



11 Generate department consolidated financial statements, including Statement of Net Costs (FFM.110.020 Financial Statement Preparation)

• GL account balances • Text for financial statement

footnotes

• Department consolidated financial statements, including Statement of Net Costs


070 Agree-to-Reimburse (Reimbursable Management) 070.FFM.L1.01 Federal to Federal Reimbursable Agreement End-to-End Business Process: 070 Agree-to-Reimburse (Reimbursable Management) Business Scenario(s) Covered

• Federal to Federal Reimbursable Agreement Modification • Commercial Third Party Service Provider

• Adjustment to Agreement Balance

Business Actor(s) Finance Office, Federal Agency Seller; Federal Agency Buyer; Commercial Service Vendor Synopsis A reimbursable agreement to perform a service with another Federal agency (Federal Agency Buyer) is established. The work under the agreement is partially performed by a Commercial Service Vendor. Costs are accumulated from the Federal Agency Seller's resources and invoices from the Commercial Service Vendor and are included in bills to the Federal Agency Buyer. After the initial agreement has been signed, modifications to the agreement are negotiated between the Federal Agency Seller and Buyer resulting in a lower price. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. There is no payment in advance for this reimbursable agreement. 9. The Federal Agency Seller is operating under the Economy Act. 10. A contract with the Commercial Service Vendor has already been established and the Commercial Service Vendor has already invoiced the Federal Agency

Seller. 11. The procurement payment processing for contractor resources includes posting costs to cost pools (e.g., projects). 12. The payroll processing for government resources includes posting costs to cost pools (e.g., projects). 13. The Federal Agency Seller bills and collects from the Federal Agency Buyer through the Intra-Governmental Payment and Collection (IPAC) System. 14. The initial receivable is completely paid by the first collection. FFMSR ID Reference(s) 1.1.2; 1.1.5; 1.2.1; 2.2.4; 2.2.5; 2.2.6 Initiating Event Federal Agency Seller and Federal Agency Buyer negotiate terms for a reimbursable agreement.


USE CASE 070.FFM.L1.01 FEDERAL TO FEDERAL REIMBURSABLE AGREEMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 Establish Federal payer information (FFM.060.010 Payer Set-up and Maintenance)

• Payer information • Established FM system payer

2 Establish a reimbursable agreement (FFM.050.010 Reimbursable Agreement Set-up and Maintenance)

• Reimbursable agreement terms • Reimbursable agreement

3 Establish cost pools/objects (e.g., projects) to accumulate costs (FFM.080.010 Cost Management Set-up and Maintenance)

• Reimbursable agreement • Established FM system cost pools/objects (e.g., projects)

4 a. Incur service costs by performing services (Program Mission Activity)

b. Calculate and provide service usage metrics needed to allocate accumulated costs to Federal Agency Buyer (Program Mission Activity)

• Reimbursable agreement terms • Internal and vendor service costs • Service usage information

• Accumulated service costs • Service usage metrics

5 Determine allocation of accumulated costs to Federal Agency Buyer (FFM.080.020 Cost Accumulation and Allocation)

• Service usage metrics • Service costs allocated to Federal Agency Buyer



6 a. Generate service invoice, generate IPAC bill, and set up receivable (FFM.050.030 Reimbursable Invoicing)

b. Recognize earned revenue for services provided (FFM.040.010 Revenue Processing)

• Service costs allocated to Federal Agency Buyer

• Service invoice • Appropriate receivable entry





8 Request interagency collection (Program Mission Activity)

• Collection instructions • Funds transferred to seller

9 a. Establish IPAC collection (FFM.030.030 Payment Processing - Intragovernmental Payments)

b. Receive and process interagency collection information (FFM.050.040 Reimbursable Receipt Processing)

• Notification of interagency collection

• IPAC collection entry • Appropriate collection entries







11 Complete negotiations to modify existing reimbursable agreement (Program Mission Activity)

• Existing reimbursable agreement terms

• Service invoice • Service usage metrics

• Modified reimbursable agreement terms

12 Update reimbursable agreement (FFM.050.010 Reimbursable Agreement Set-up and Maintenance)

• Modified reimbursable agreement terms

• Modified reimbursable agreement

13 a. Incur additional service costs by continuing to perform services (Program Mission Activity)

b. Calculate and provide service usage metrics needed to allocate accumulated costs to Federal Agency Buyer (Program Mission Activity)

• Reimbursable agreement terms Internal and vendor service costs

• Service usage information

• Accumulated service costs • Service usage metrics

14 Determine allocation of accumulated costs to Federal Agency Buyer (FFM.080.020 Cost Accumulation and Allocation)

• Service usage metrics • Service costs allocated to Federal Agency Buyer



15 a. Generate service invoice reflecting additional costs and agreement adjustments, generate IPAC bill, and establish receivable (FFM.050.030 Reimbursable Invoicing)

b. Recognize earned revenue for services provided (FFM.040.010 Revenue Processing)

• Modified reimbursable agreement

• Service costs allocated to buyer

• Service invoice • IPAC bill entry • Appropriate receivable entries





17 Request interagency collection (Program Mission Activity)

• Collection instructions • Funds transferred to seller

18 a. Establish IPAC collection (FFM.030.030 Payment Processing - Intragovernmental Payments)

b. Receive and process interagency collection information (FFM.050.040 Reimbursable Receipt Processing)

• Notification of interagency collection

• IPAC collection entry • Appropriate collection entries







20 Analyze and report on reimbursable costs, receivables and collections (FFM.050.070 Reimbursable Reporting)

• GL account balances • Earned unbilled information for trading partners

• Reimbursable cost, receivable, and collection reports


080 Apply-to-Perform (Grants Management) 080.FFM.L2.01 Grant with Accrual and Offset End-to-End Business Process: 080 Apply-to-Perform (Grants Management) Business Scenario(s) Covered

• Accruals for Grants • Grant Disbursement Offsets Business Actor(s) Program Office; Finance Office; Award Recipient Synopsis A discretionary award (i.e., grant) is issued by a Federal agency to the Award Recipient. The Award Recipient was overpaid for a previous award from the same grant program. The award is a significant percentage of the program budget. The Award Recipient's progress is monitored and financial and performance reports are received. The Award Recipient submits an invoice to request payment. Disbursement is made with a partial offset to cover the previous overpayment. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. Funds have been committed for the grants program. 9. The agency has and uses a process for estimating accrual liability amounts. 10. The Award Recipient has had awards with the Federal agency and is setup in the FM system. 11. Grant award transactions are provided to the FM system on a per award basis (i.e., not aggregated across awards). 12. The Award Recipient sends invoices to the program office and does not receive any payments in advance. 13. The overpayment from a previous grant was drawn from the same fund as the newly awarded grant and an associated receivable has been established. FFMSR ID Reference(s) 1.1.2; 1.1.4; 2.1.2; 2.2.1; 2.2.2 Initiating Event A Federal agency selects an Award Recipient for a discretionary grant.


USE CASE 080.FFM.L2.01 GRANT WITH ACCRUAL AND OFFSET Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Prepare grant award documentation

b. Request funds availability check (GRM.030.010 Grant Award Issuance)

• Grantee information • Grant award decision

information • Agency historical data and

informed opinion

• Award information • Award budget • Request for funds availability

check




3 Approve and issue grant award (GRM.030.010 Grant Award Issuance)

• Funds availability response • Award information

• Approved award information

4 a. Receive approved award information, liquidate grant program commitment, and obligate funds for grant award (FFM.030.020 Obligation Management)

b. Process estimated grant accrual liability using approved award information (FFM.090.030 Accrual and Liability Processing)

• Approved award information • Estimated grant accrual liability

information

• Appropriate commitment liquidation entry created with reference to source information

• Appropriate obligation entry created with reference to source information






6 Receive grant performance and financial reports and determine grant accrual liability adjustment (GRM.040.020 Grant Performance Review)

• Grant performance and financial reports

• Estimate of Award Recipient expenses incurred but not yet invoiced

• Grant accrual liability adjustment information

7 Receive and process grant accrual liability adjustment information (FFM.090.030 Accrual and Liability Processing)

• Grant accrual liability adjustment information

• Appropriate accrual liability adjustment entry made with reference to supporting information



9 a. Receive and review Award Recipient invoice (payment request)

b. Determine adjusted disbursement amount due to previous overpayment (payable offset)

c. Request funds availability check (GRM.030.020 Grant Award Payment Processing)

• Award Recipient invoice • Award Recipient award history

information

• Grant payable offset information







11 Approve Award Recipient invoice (GRM.030.020 Grant Award Payment Processing)

• Funds availability response • Award Recipient invoice

• Approved Award Recipient invoice

• Request for processing of approved Award Recipient invoice

12 a. Receive and process approved Award Recipient invoice


c. Receive grant payable offset information and process receivable adjustment (FFM.060.030 Public Receivable Credit Memo and Adjustment Processing)

• Approved Award Recipient Invoice

• Request for processing of approved Award Recipient invoice




• Appropriate receivable liquidation entry created with reference to source information

13 Request disbursement (GRM.030.020 Grant Award Payment Processing)

• Approved Award Recipient invoice




14 a. Receive and process disbursement request (FFM.030.080 Payment Processing - Grant Payments)

b. Generate disbursement schedule (FFM.030.110 Payment Disbursement)

c. Certify payment of disbursement schedule (FFM.030.110 Payment Disbursement)

d. Receive confirmation of disbursement (FFM.030.120 Payment Confirmation)

• Request for disbursement • Certified disbursement schedule • Appropriate disbursement-in-



• Appropriate disbursement-in-transit liquidation entry created with reference to source information


• Award Recipient receives payment




080.FFM.L2.02 Administrative Grant Closeout End-to-End Business Process: 080 Apply-to-Perform (Grants Management) Business Scenario(s) Covered

• Administrative Grant Closeout Business Actor(s) Program Office; Finance Office; Award Recipient Synopsis An accrual liability for a previous grant award is established by a Federal agency. An expected financial and performance report and invoice are not received by the agency. The Award Recipient is determined to be no longer operating and the award is administratively closed. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. No illegal activity occurred against the terms of the grant agreement. 9. The Award Recipient has been paid for all work that has been invoiced. 10. The Award Recipient has received no payments to which it was not entitled. 11. No commitments or obligations have been made for future fiscal years. FFMSR ID Reference(s) 1.1.2; 1.1.4; 2.2.1 Initiating Event Agency learns the Award Recipient is no longer operating.


USE CASE 080.FFM.L2.02 ADMINISTRATIVE GRANT CLOSEOUT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 Verify grant outstanding accrual liability and remaining obligation amounts and initiate grant administrative close out (GRM.040.050 Grant Award Closeout)

• Award Recipient status information

• Grant outstanding accrual liability amount

• Grant administrative closeout information

2 a. Receive grant award closeout information and liquidate estimated accrual liability (FFM.090.030 Accrual and Liability Processing)

b. Deobligate grant remaining obligated balance (FFM.030.020 Obligation Management)

• Grant outstanding accrual liability amount

• Grant administrative closeout information

• Appropriate accrual liability adjustment entry created with reference to source information

• Appropriate deobligation entries created with reference to source information


• GL Entries • Appropriate GL accounts updated


090 Hire-to-Retire 090.FFM.L1.01 Post Payroll End-to-End Business Process: 090 Hire-to-Retire Business Scenario(s) Covered

• Domestic Payroll Provider • Payroll Accrual

• Employee Receivable Originating Outside of HR

Business Actor(s) Finance Office; Payroll Provider; HR Office Synopsis An agency's accounting period is ending during a two week pay period. The preceding pay period has been paid and posted within this accounting period. Earned but unpaid employee wage and benefit expenses for the remaining days of the current accounting period are estimated and posted before the accounting period closes. For the pay period that is now ending, the agency's payroll service provider receives time and attendance information and information on an employee receivable originating outside of Human Resources. Employee wages and benefits are calculated and net employee pay is disbursed. Upon receipt of the payroll processing summary from the payroll service provider, the accrued payroll expense posted in the prior accounting period is reversed and the actual payroll expenses are posted. The agency's cash account is charged directly by the payroll service provider for the payroll related disbursements. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. A common Federal shared services payroll provider (e.g., USDA NFC, GSA, Interior IBC, DFAS, and DoS) handles the agency's payroll. 9. The agency's payroll is calculated for two week intervals with an average of 26 pay periods in a fiscal year. 10. The agency's pay date is the first Thursday or Friday of the following pay period. 11. An employee receivable for an active employee has previously been established in the financial management system and will be reported to the payroll

service provider for collection. FFMSR ID Reference(s) 1.1.2; 1.1.4; 1.2.1; 2.2.1; 2.2.2; 2.2.5 Initiating Event The close of the current accounting period approaches.


USE CASE 090.FFM.L1.01 POST PAYROLL Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 Determine the estimate of the earned but unpaid wage and benefit expenses for the accounting period nearing close (HCM.120.010 Payroll Processing)

• Historical wage and benefit information

• Estimated wage expenses • Estimated benefit expenses

2 Receive and process wage and benefit expense accrual (FFM.090.030 Accrual and Liability Processing)

• Estimated wage expenses • Estimated benefit expenses

• Appropriate payroll expense accrual entries created with reference to source information



4 a. Receive employee time and attendance information

b. Calculate employee wage and benefit amounts

c. Receive employee receivable information and determine offset with wage earnings

d. Disburse employee wages and benefits

e. Request employee receivable reduction by amount of payroll offset

f. Summarize and report employee wage and benefit expense and disbursement information by accounting period

(HCM.120.010 Payroll Processing)

• Time and attendance information

• Employee benefit information • Employee receivable information

• Wage expense, benefit expense, benefit accrual, and disbursement information by employee

• Employee receivable information • Employee payroll offset

information • Wage and benefit expense and

disbursement information summarized by accounting period


USE CASE 090.FFM.L1.01 POST PAYROLL Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

5 Reverse estimated wage and benefit expense accrual posted in the prior accounting period (FFM.090.030 Accrual and Liability Processing)

• Appropriate payroll expense accrual entries created for the prior period

• Appropriate payroll expense accrual reversal entries created with reference to source information

6 a. Receive and process summarized wage and benefit expense and disbursement information for prior accounting period and current accounting period (FFM.030.040 Payment Processing - Payroll Payments)

b. Receive and process request to reduce employee receivable by amount of payroll offset (FFM.060.030 Public Receivable Credit Memo and Adjustment Processing)

• Wage and benefit expense and disbursement information summarized by accounting period

• Employee receivable information • Employee payroll offset

information

• Appropriate prior-period wage and benefit expense entries created with reference to source information

• Appropriate prior-period benefit accrual entries created with reference to source information

• Appropriate current-period wage and benefit expense entries created with reference to source information

• Appropriate current-period benefit accrual entries created with reference to source information

• Appropriate disbursement entries created with reference to source information

• Appropriate receivable adjustment entry created with reference to source information




100 Book-to-Reimburse (Travel) 100.FFM.L1.01 Temporary Duty (TDY) Travel End-to-End Business Process: 100 Book-to-Reimburse (Travel) Business Scenario(s) Covered

• TDY Travel • Travel Card

• Split Disbursement

Business Actor(s) Travel Office; Finance Office; Program Offices Synopsis An employee is directed to travel to a customer site to complete an assignment. A TDY travel authorization is submitted by the employee and approved by their supervisor. Appropriate TDY expenses are paid using the employee's travel card. A split disbursement is issued paying the travel card company directly for authorized TDY charges made by the employee and paying the employee for part of the TDY travel expenses. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. Travel has been requested by the Program Office financing the trip and approved by the employee's manager. 9. The employee has a travel card and is in good standing with the card company. 10. The travel authorization has been approved by the Program Office. 11. The Program Office does not require funds be committed prior to or for the travel authorization. 12. The obligation amount is sufficient to cover the TDY travel expenses. 13. The payee record for the travel card company and the employee are already established in the system. 14. Any necessary local travel expenses are included in the TDY travel authorization and subsequent TDY travel voucher. FFMSR ID Reference(s) 1.1.2; 2.1.2; 2.2.1; 2.2.2 Initiating Event Traveler submits a TDY travel authorization.


USE CASE 100.FFM.L1.01 TEMPORARY DUTY (TDY) TRAVEL Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Receive and validate TDY travel authorization

b. Request funds availability check (TRT.010.030 Temporary Duty (TDY) and Local Travel Authorization Processing)

• TDY travel authorization • Validated TDY travel authorization





3 a. Approve TDY travel authorization (TRT.010.030 Temporary Duty (TDY) and Local Travel Authorization Processing)

b. Event requiring an obligation occurs (Program Mission Activity)

• Funds availability response • Validated TDY travel

authorization

• Approved TDY travel authorization

4 Receive approved TDY travel authorization and obligate funds (FFM.030.020 Obligation Management)

• Approved TDY travel authorization







6 a. Receive, process and audit TDY travel expense vouchers

b. Request funds availability check (TRT.010.060 Temporary Duty (TDY) and Local Travel Voucher Processing and Audit)

• TDY travel expense vouchers • Audited TDY travel voucher • Request for funds availability

check




8 a. Approve TDY travel voucher b. Determine disbursement split

between credit card company and employee

c. Request processing for TDY voucher payables

(TRT.010.060 Temporary Duty (TDY) and Local Travel Voucher Processing and Audit)

• Funds availability response • Audited TDY travel voucher

• Approved TDY travel voucher • Request for processing of TDY

voucher payables



9 a. Receive and process disbursement request to credit card company (FFM.030.070 Payment Processing - Commercial Payments)

b. Receive and process disbursement request to employee (FFM.030.050 Payment Processing - Travel TDY and Local Payments)

c. Initiate payment to credit card company (FFM.030.070 Payment Processing - Commercial Payments)

d. Initiate payment to employee (FFM.030.050 Payment Processing - Travel TDY and Local Payments)

e. Generate disbursement schedule (FFM.030.110 Payment Disbursement)

f. Certify payment of disbursement schedule (FFM.030.110 Payment Disbursement)

g. Receive confirmation of disbursement (FFM.030.120 Payment Confirmation)

• Request for disbursement to credit card company

• Request for disbursement to employee

• Appropriate payable liquidation entries created with reference to source information






• Credit card company receives payment

• Employee receives payment


100.FFM.L2.01 Permanent Change of Station End-to-End Business Process: 100 Book-to-Reimburse Business Scenario(s) Covered

• Relocation • Advance on Account

• Supplemental PCS Voucher

Business Actor(s) Travel Office; Finance Office Synopsis An employee is moved as a permanent change of station (PCS). Taxable reimbursements to the employee are processed directly by the Finance Office instead of the Payroll Office. An advance is received for expenses that will be incurred. Approximately two months after PCS is complete, receipts for expenses not included in the employee's final expense voucher are found and a supplemental PCS voucher is filed to recover them. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The PCS has been approved by receiving agency and funds have been committed for the amount of the expected expenses and gross-up to cover employee

tax withholdings. 9. The PCS authorization and PCS advance are received at the same time and processed independently, but are obligated simultaneously. 10. The PCS advance requested by the employee is within allowable limits. 11. Processing invoices from and payments to commercial companies for services related to purchasing the new home, selling the existing home, and moving

household goods are handled by separate Procure-to-Pay business processes. 12. Funding and other information on the supplemental PCS voucher is valid and comprehensive. 13. The supplemental PCS voucher does not include items subject to tax withholding. 14. The activities within this use case occur within a single fiscal year. 15. The employee has a government charge card and is in good standing with the card company. 16. PCS expenses exceed amount of PCS advance. FFMSR ID Reference(s) 1.1.2; 1.1.5; 2.1.1; 2.1.2; 2.2.1; 2.2.2; 2.2.4 Initiating Event The Travel Office receives a PCS authorization request, including a request for a PCS advance.


USE CASE 100.FFM.L2.01 PERMANENT CHANGE OF STATION Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Verify PCS authorization conforms to policy and request funds availability check

b. Verify PCS advance request conforms to policy and request funds availability check

(TRT.020.020 Relocation Authorization Processing)

• PCS authorization request • PCS advance request

• Verified PCS authorization • Verified PCS advance request • Request for funds availability

check

2 Receive and process request for funds availability check for PCS authorization and advance (FFM.010.020 Fund Allocation and Control)

• Request for funds availability request


3 a. Approve PCS authorization b. Approve PCS advance request c. Request PCS advance

disbursement (TRT.020.020 Relocation Authorization Processing)

• Funds availability response • Verified PCS authorization • Verified PCS advance request

• Approved PCS authorization • Approved PCS advance request • Request for PCS advance

disbursement



4 a. Receive and process the approved PCS authorization and the advance authorization, and obligate funds for the total expected expense (FFM.030.020 Obligation Management)

b. Establish PCS advance payable (FFM.030.060 Payment Processing - Travel PCS Payments)

• Approved PCS authorization • Approved PCS advance request


• Appropriate PCS advance payable entry created with reference to source information

• Appropriate prepaid expense entry created with reference to source information

5 a. Receive and process PCS advance disbursement request (FFM.030.060 Payment Processing - Travel PCS Payments)

b. Initiate PCS advance payment (FFM.030.060 Payment Processing - Travel PCS Payments)



e. Receive confirmation of disbursement (FFM.030.120 Payment

• Request for advance disbursement





• Appropriate disbursement-in-transit liquidation entry created with reference to source information





Confirmation)



7 a. Receive, audit and validate employee PCS voucher indicating PCS is complete and a PCS advance was applied

b. Determine gross-up amount and tax withholding amounts

c. Offset proposed disbursement by advance amount and withholding amounts

d. Request funds availability check (TRT.020.030 Relocation Voucher Processing and Audit)

• Approved PCS authorization request

• PCS voucher and receipts • PCS advance information

• Validated employee PCS voucher • Gross up and tax withholding

amounts • Disbursement amount offset by

advance and withholding amounts





9 a. Approve the PCS voucher b. Request accrual of tax

withholding liability c. Request processing of approved

PCS voucher (TRF.020.030 Relocation Voucher Processing and Audit)

• Funds availability response • Validated employee PCS voucher • Gross up and tax withholding

amounts • Disbursement amount offset by

withholding amounts

• Approved PCS voucher • Request to accrue tax

withholding liability • Request for processing of

approved PCS voucher



10 Receive and process request to accrue tax withholding liability (FFM.090.030 Accrual and Liability Processing)

• Request to accrue tax withholding liability

• Gross up and tax withholding amounts

• Appropriate accrual entry created with reference to source information

11 a. Receive and process approved PCS voucher (FFM.030.060 Payment Processing – Travel PCS Payments)

b. Liquidate obligation and deobligate unused PCS authorization funds (FFM.030.020 Obligation Management)

c. Liquidate advance (FFM.090.030 Accrual and Liability Processing)

• Approved PCS voucher • Request for processing of

approved PCS voucher



• Appropriate deobligation entry created with reference to source information

• Appropriate prepaid expense liquidation entry created with reference to source information

12 Request disbursement of approved PCS voucher (TFT.020.030 Relocation Voucher Processing and Audit)

• Approved PCS voucher • Request for disbursement of PCS voucher offset by advance



13 a. Receive and process PCS voucher disbursement request (FFM.030.060 Payment Processing -Travel PCS Payments)

b. Initiate payment (FFM.030.060 Payment Processing - Travel PCS Payments)




• Request for disbursement of PCS voucher offset by advance












15 a. Receive, audit and validate delayed supplemental PCS voucher (TRT.020.020 Relocation Authorization Processing)

b. Request funds availability check (TRT.020.030 Relocation Voucher Processing and Audit)

• PCS authorization • Previous PCS voucher • Supplemental PCS voucher

• Validated supplemental PCS voucher





17 Approve the supplemental PCS voucher (TRT. 020.030 Relocation Voucher Processing and Audit)

• Funds availability response • Approved supplemental PCS voucher

• Request processing of approved supplemental PCS voucher

18 Receive and process the approved supplemental PCS voucher and authorization and establish payable for supplemental PCS voucher (FFM.030.060 Payment Processing - Travel PCS Payments)

• Funds availability response • PCS authorization • Approved supplemental PCS

voucher


19 Request disbursement for supplemental PCS voucher (TRF.020.030 Relocation Voucher Processing and Audit)

• Approved supplemental PCS voucher

• Request for supplemental PCS voucher disbursement



20 a. Receive and process supplemental PCS voucher disbursement request (FFM.030.060 Payment Processing - Travel PCS Payments)

b. Initiate payment (FFM.030.060 Payment Processing - Travel PCS Payments)




• Request for supplemental PCS voucher disbursement












22 a. File applicable state employer returns based on state filing status

b. Reconcile state tax accruals and request payable to state revenue department

c. File applicable Federal employer return based on Federal filing status

d. Reconcile federal tax accruals request payable to Federal tax authority

e. Request funds availability check (HCM.120.010 Payroll Processing)

• PCS authorization, advance, and voucher information

• State employer tax return • State tax accrual information • Request for payable to state

revenue department • Federal employer tax return • Federal tax accrual information • Request for payable to Federal

tax authority • Request for funds availability

check




24 a. Establish payables for state tax withholdings (FFM.030.100 Payment Processing - Other Payments (State, Foreign, and Miscellaneous Payments)

b. Establish payables for Federal tax withholdings (FFM.030.030 Payment Processing - Intragovernmental Payments)

• Funds availability response • State employer tax return • Request for payable to state

revenue department • Federal employer tax return • Request for payable to Federal

tax authority

• Appropriate payable entries created with reference to source information

• Appropriate obligation liquidation entries created with reference to source information

• Appropriate withholding accruals reversed with reference to source information



25 a. Approve state and Federal tax payments

b. Request disbursement of Federal and State tax payments

(HCM.120.010 Payroll Processing)

• State employer tax return • Federal employer tax return

• Approved state tax payment • Approved Federal tax payment • Request for state tax

disbursement • Request for Federal tax

intragovernmental payment



26 a. Receive and process disbursement request for state tax payment (FFM.030.100 Payment Processing - Other Payments (State, Foreign, and Miscellaneous Payments))


c. Initiate state tax payment (FFM.030.030 Payment Processing - Intragovernmental Payments)




• Request for state tax disbursement



transit entries created with reference to source information




• State tax authority receives payment



27 a. Receive and process request for Federal tax intragovernmental payment (FFM.030.030 Payment Processing - Intragovernmental Payments)


c. Initiate Federal tax intragovernmental payment (FFM.030.030 Payment Processing - Intragovernmental Payments)

• Request for Federal tax intragovernmental payment


• Certified IPAC disbursement schedule

• Appropriate IPAC disbursement-in-transit entry created with reference to source information

• IPAC disbursement confirmation information

• Appropriate IPAC disbursement-in-transit entry liquidated with reference to source information

• Appropriate IPAC disbursement entries created with reference to source information

• Federal tax authority receives payment




110 Apply-to-Repay 110.FFM.L2.01 Federal Government Direct Loans Subject to Credit Reform End-to-End Business Process: 110 Apply-to-Repay Business Scenario(s) Covered

• Disbursement of a Loan • Establishment of Principal Receivable

• Interest Accrual • Collection of Interest and Principal

Business Actor(s) Finance Office, Federal Agency Lender; Non-Federal Borrower (e.g., a small business) Synopsis A Federal Agency makes an unsecured direct loan to a Non-Federal Borrower. The Federal Agency disburses the loan, accrues interest and collects principal and interest from the Non-Federal Borrower. The Federal Agency provides loan-related information and reports and issues the Non-Federal Borrower a Form 1098 for the amount of interest paid on the loan, if applicable. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The loan approval and loan documentation contain the terms and conditions of the principal, interest, and administrative fees. 9. The Borrower has already been set up in the FM system. 10. The loan transactions are provided to the FM System on a per loan basis. 11. The Borrower's loan repayments are processed through a Treasury central service (e.g., lockbox or online payment system). 12. The loan is subject to the Federal Credit Reform Act. 13. The Federal Agency has received borrowing authority to cover the loan. 14. The Federal Agency has already calculated loan value, subsidy cost and administrative expense. 15. The Federal Agency has received appropriated funds for initial subsidy cost and administrative expense. 16. The periodic subsidy re-estimate activity and FM impacts are performed by a different business process. 17. The Federal Agency has already borrowed the necessary funding from Treasury or Federal Financing Bank. 18. The Federal Agency has already obligated the funds for the loan program including the obligation for the subsidy expense.


110.FFM.L2.01 Federal Government Direct Loans Subject to Credit Reform 19. Money borrowed to cover the loan and the subsidy expense are already in the financing account. FFMSR ID Reference(s) 1.1.2; 1.1.3; 1.1.4; 1.1.5; 2.1.1; 2.1.2; 2.2.1; 2.2.2; 2.2.4; 2.2.5; 2.2.6 Initiating Event A Federal Agency disburses a direct loan to a Non-Federal Borrower.

USE CASE 110.FFM.L2.01 FEDERAL GOVERNMENT DIRECT LOANS SUBJECT TO CREDIT REFORM Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Execute loan documents and calculate the loan disbursement amount

b. Request funds availability check (LNM.020.030 Loan Closing)

• Approved and validated loan application

• Loan disbursement information, outstanding principal balance and repayment terms





3 a. Approve loan b. Request disbursement (LNM.020.030 Loan Closing)

• Funds availability response • Validated loan application




4 a. Receive and process loan payment request (FFM.030.090 Payment Processing - Loan Payments)


c. Initiate payment (FFM.030.090 Payment Processing - Loan Payments)




• Request for disbursement • Appropriate obligation liquidation entry created with reference to source information


information • Appropriate disbursement entry


• Borrower receives payment





6 a. Request recording of loan asset information

b. Request recurring entry for principle and interest receivables

(LNM.020.030 Loan Closing)

• Loan amortization schedule • Request for recording of loan asset

• Request for principle and interest receivable recurring entry

7 a. Receive and process request for recording of loan asset information (FFM.020.020 Financial Asset Information Processing - Loans)

b. Receive and process request for recurring entry to invoice principle and interest payments (FFM.060.020 Public Receivable Set-up and Invoicing)

c. Issue invoice for loan payment (FFM.060.020 Public Receivable Set-up and Invoicing)

d. Accrue interest (FFM.090.030 Accrual and Liability Processing)

• Request for recording of loan asset

• Request for principle and interest receivable recurring entry

• Loan amortization schedule

• Appropriate loan asset entry created with reference to source information

• Appropriate receivable entries created with reference to source information

• Appropriate interest accrual entry with reference to source information



9 a. Receive loan payment b. Request processing of loan

payment (LNM.030.010 Loan Servicing)

• Loan payment information • Request for processing of loan payment



10 a. Receive and process loan collection (FFM.060.020 Public Receivable Set-up and Invoicing

b. Recognize revenue for interest payments, as earned (FFM.040.010 Revenue Processing)

c. Liquidate interest liability accrual (FFM.040.010 Revenue Processing)

• Request for processing of loan collection information

• Loan collection information

• Appropriate receivable entry liquidated with reference to source information

• Appropriate revenue entry created with reference to source information

• Appropriate liability accrual reversal entry created with reference to source information



12 Generate report of loan collections (FFM.060.050 Public Receivable and Collection Reporting)

• Loan collection information • Reports on loan collection including Form 1098


110.FFM.L2.02 Federal Government Guaranteed Loans Subject to Credit Reform End-to-End Business Process: 110 Apply-to-Repay Business Scenario(s) Covered

• Aggregated Loan Portfolio • Default on Government Guaranteed Loan Business Actor(s) Finance Office, Federal Agency; Lender, Borrower Synopsis Loans made to private sector borrowers (Borrower) by a private sector lender (Lender) are guaranteed by a Federal agency (Guarantor). One guaranteed loan is subsequently found to be in default. A guaranteed loan default claim is filed with the Federal agency and a default claim payment is made to the Lender. The Borrower's pledged asset is foreclosed on, and is purchased at the foreclosure sale and pledged as collateral for the Federal Agency guarantee of the portfolio. The difference between the value of the asset and the guarantee outlay is not collected from the Borrower after a failed attempt by the Guarantor. The debt is referred to the Treasury for collection. Assumptions and Dependencies 1. There may or may not be automated (near/real-time or batch) interfaces between service areas/functions/activities or between provider solutions/systems. 2. There is no presumption as to which activities are executed by which actor, or which activities are automated, semi-automated, or manual. 3. Supporting information for general ledger transactions includes sub-ledger entries when sub-ledgers are used. 4. Appropriate attributes (e.g., object class and project) are included as part of the accounting string. 5. Relationships between use cases are found in the Framework for Federal Financial Management Use Cases. 6. All predecessor activities required to trigger the Initiating Event have been completed. 7. Funds availability checks are performed against appropriations/fund accounts for obligating funds, and against obligations for disbursing funds in accordance

with OMB A-11, Section 150.2. 8. The Lender is in good standing under the laws of its state of origination, an approved lender qualified to issue Federal guaranteed loans, and is not in default

under any agreements with the Federal Agency Loan Guarantor. 9. The lender has qualified Borrowers for guaranteed loans and has completed loan settlements and disbursements and is qualified to issue Federal

government guaranteed loans. 10. The Federal agency has already obligated the funds for the default claim for the guaranteed loan program. 11. Financial information is provided to the FM system on a loan portfolio level (i.e., not on a per loan basis). 12. The periodic re-estimation of liability and subsidy expenses is performed periodically in a different business process. 13. On default, a loan is removed from the pool and managed individually for guaranteed loan default claims. 14. An initial liability and subsidy expense for the guaranteed loan portfolio has already been posted in the FM system. FFMSR ID Reference(s) 1.1.2; 1.1.3; 1.1.4; 1.1.5; 1.2.1; 2.2.1; 2.2.2, 2.2.4, 2.2.5; 2.2.6 Initiating Event The Lender provides updated guaranteed loan portfolio information to the Federal agency.


USE CASE 110.FFM.L2.02 FEDERAL GOVERNMENT GUARANTEED LOANS SUBJECT TO CREDIT REFORM Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

1 a. Determine the government program’s loan guarantee liability for the portfolio of guaranteed loans

b. Request processing of portfolio liability information

(LNM.040.010 Loan Portfolio Management)

• Face value of guaranteed loans outstanding and the amount guaranteed

• Guaranteed loan portfolio liability information

• Request for processing of loan portfolio liability information

2 Receive and process request for processing of loan portfolio liability information (FFM.020.020 Financial Asset Information Processing - Loans)

• Guaranteed loan portfolio liability information

• Request for processing of portfolio liability information

• Appropriate liability adjustment entry created with reference to source information



4 a. Receive and process lender's guaranteed loan default claim

b. Request funds availability check (LNM.030.040 Loan Insurance Claim Processing)

• Notice of default claim from lender

• Guaranteed loan terms and collateral information

• Validated notice of default claim from lender





6 a. Approve loan default claim b. Request for processing of

approved loan default claim (LNM.030.040 Loan Insurance Claim

• Funds availability response • Validated notice of default claim

from lender

• Approved loan default claim • Request for processing of

approved loan default claim



Processing)

7 a. Receive and process approved loan default claim (FFM.030.070 Payment Processing – Commercial Payments)


• Approved loan default claim • Appropriate obligation liquidation entry created with reference to source information


8 Request guaranteed loan default claim disbursement (LNM.030.040 Loan Insurance Claim Processing)

• Approved loan default claim • Request for guaranteed loan default claim disbursement



9 a. Receive and process request for guaranteed loan default claim disbursement (FFM.030.090 Payment Processing - Loan Payments)

b. Initiate disbursement (FFM.030.090 Payment Processing - Loan Payments)




• Request for guaranteed loan default claim disbursement


• Certified disbursement schedule





• Lender receives payment





11 a. Determine value of foreclosed asset

b. Request invoice for balance needed to recover guarantee paid out, offset by value of foreclosed asset

(LNM.030.040 Loan Insurance Claim Processing)

• Estimated net recovery from foreclosed asset

• Request for recording of value of foreclosed asset

• Request for invoice for balance to recover guarantee paid out

12 a. Receive and process request to record value of foreclosed asset (FFM.020.010 Financial Asset Information Processing-Property, Plant, and Equipment)

b. Receive and process request for invoice to recover guarantee paid out, offset by value of foreclosed asset (FFM.060.020 Public Receivable Set-up and Invoicing)

• Request for recording of value of foreclosed asset

• Request for invoice for balance to recover guarantee paid out

• Appropriate asset value entry created with reference to source information




14 a. Monitor age of receivable and determine accrued interest

b. Request recording of accrued interest

(LNM.030.040 Loan Insurance Claim Processing)

• Receivable for balance to recover guarantee paid out

• Request for recording of accrued interest



15 Receive and process request for recording of accrued interest (FFM.040.010 Revenue Processing)

• Request for recording of accrued interest

• Appropriate revenue entry created with reference to source information



17 Request referral of debt to Treasury for collection (LNM.030.040 Loan Insurance Claim Processing)

• Delinquent debt for balance to recover guarantee paid out

• Request for referral of delinquent debt to Treasury

18 Receive and process request for referral of delinquent debt to Treasury for collection (FFM.070.010 Delinquent Debt Collection)

• Request for referral of delinquent debt to Treasury

• Referral to Treasury for collection


• Appropriate interest accrual entry created with reference to source information



20 Report on delinquent debt (FFM.070.030 Delinquent Debt Reporting)

• Delinquent debt for balance to recover guarantee paid out

• Delinquent debt information

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