Federal Financial Management Phase 2 Business Use … · a. Receive and process request for loading of budget information into the financial system (FFM.010.010 Budget Set-up and

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© 2017 The MITRE Corporation – all rights reserved. Federal Government – unlimited usage rights.

Federal Financial Management Phase 2 Business Use Cases August 1, 2017 (v1.0)

Federal Financial Management Phase 2 Business Use Cases

© 2017 The MITRE Corporation – all rights reserved. | P a g e 2 Federal Government – unlimited usage rights. Version: 08/01/2017 v1.0

Table of Contents 010 Budget Formulation-to-Execution ......................................................................................................................... 3

Use Case 010.FFM.L3.01 Special Authorities ............................................................................................................ 3

Use Case 010.FFM.L1.04 Continuing Resolution....................................................................................................... 6

020 Acquire-to-Dispose............................................................................................................................................... 13

Use Case 020.FFM.L3.01 Real Property: Stewardship Land, Heritage Assets, Construction, and Impairment ...... 13

Use Case 020.FFM.L2.02 Leasehold Improvements ............................................................................................... 29

Use Case 020.FFM.L1.03 Bulk Purchase Immediately Distributed ......................................................................... 37

030 Request-to-Procure .............................................................................................................................................. 40

Use Case 030.FFM.L1.02 Procurement During Continuing Resolution ................................................................... 40

040 Procure-to-Pay ..................................................................................................................................................... 45

Use Case 040.FFM.L1.02 Leased Property .............................................................................................................. 45

Use Case 040.FFM.L1.03 Acquiring Services ........................................................................................................... 59

Use Case 040.FFM.L2.04 Novation ......................................................................................................................... 63

050 Bill-to-Collect ........................................................................................................................................................ 68

Use Case 050.FFM.L3.01 Aggregated Receivables for Custodial Revenues ............................................................ 68

Use Case 050.FFM.L3.02 Receivable Collection from Third Party Debtor .............................................................. 73

Use Case 050.FFM.L3.03 Miscellaneous Receipts ................................................................................................... 78

Use Case 050.FFM.L2.01 AR/AP Netting ................................................................................................................. 81

060 Record-to-Report ................................................................................................................................................. 86

Use Case 060.FFM.L3.01 Supplementary Stewardship Reporting .......................................................................... 86

070 Agree-to-Reimburse ............................................................................................................................................. 88

Use Case 070.FFM.L3.02 Reimbursable Agreement with Private Sector with Payments-in-Advance ................... 88

Use Case 070.FFM.L1.02 Reimbursable Agreement from the Buyer’s Perspective ............................................... 94

100 Book-to-Reimburse (Travel) ................................................................................................................................. 98

Use Case 100.FFM.L3.01 Travel Sponsored by Non-Government Source .............................................................. 98



010 Budget Formulation-to-Execution Use Case 010.FFM.L3.01 Special Authorities End-to-End Business Process: 010 Budget Formulation-to-Execution Business Scenario(s) Covered

• Spending Authority from Offsetting Collections (e.g., Donation Revenues, Reimbursable Revenues)

• Special Limitations from Budget Formulation

• Direct and Guaranteed Loan Authority • Contract Authority

Business Actor(s) Budget Office; Finance Office; Program Office; Office of Management and Budget (OMB); United States Congress (Congress) Synopsis Based on appropriations, budget apportionments are requested and received. 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 services. A subset of spending authority from offsetting collections from reimbursable agreements is restricted, allowing those funds to be used only for specific purposes. Budget formulation notes are included in the apportionment that reflect this limitation. Budgetary controls are established to enforce the limitations. Direct and guaranteed loan authority is provided through approved borrowing authority and apportionments that can be allocated to appropriate financing accounts, liquidating accounts, and program accounts. To support a contract that must be awarded on the first day of the subsequent fiscal year, contract authority is requested and received for the third quarter of the budget year. 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. All loans impacted by the direct and guaranteed loan authority occur after enactment of the Credit Reform Act. FFMSR ID Reference(s) 1.1.2; 1.3.1; 2.1.1; 2.1.2; 2.1.3 Initiating Event An agency receives its budget apportionment for the coming fiscal year.



USE CASE 010.FFM.L3.01 SPECIAL AUTHORITIES Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 a. Request and receive

apportionment and Treasury Appropriation Fund Symbol (TAFS), including: a) Spending authority from

offsetting collections with notes on restriction of use

b) Borrowing authority, financing accounts, liquidating accounts, and program accounts

c) Contract authority b. Develop budget

operating/spend plan containing TAFS/Program Prroject Activity (PPA)/FY Quarter appropriation and apportionment information, and organization allotment and allocation information

c. Request budget information be loaded into the financial system

(BFM.030.010 Budget Operating/Spend Plan Development)

• Treasury warrants • Restrictions of use of offsetting

collections from some reimbursable agreements

• OMB-approved apportionments including: • Approved budget authority

from offsetting collections • Borrowing authority,

financing accounts, liquidating accounts, and program accounts

• Contract authority

• Budget operating/spend plan containing TAFS/PPA/FA Quarter appropriation and apportionment information, organization allotment information, including: • Approved budget authority

from offsetting collections restricted as specified in budget formulation notes

• Borrowing authority, financing accounts, liquidating accounts, and program accounts

• Contract authority • Request for loading of budget

information into the financial system



USE CASE 010.FFM.L3.01 SPECIAL AUTHORITIES Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 2 a. Receive and process request for

loading of budget information into the financial system (FFM.010.010 Budget Set-up and Maintenance)

b. Establish budgetary resource reporting attributes and accounting segments, including TAFS and organization (FFM.010.010 Budget Set-up and Maintenance)

c. Set up the funds control structure and levels (FFM.010.020 Funds Allocation and Control)

• Budget operating/spend plan containing TAFS/PPA/FY Quarter appropriation and apportionment information, and organization allotment and allocation information: • Approved budget authority

from offsetting collections • Borrowing authority,

financing accounts, liquidating accounts, and program accounts

• Contract authority • Request for loading of budget

information into the financial system

• Appropriate funds control levels and accounting segments established with reference to source information

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

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

• Appropriate borrowing authority, financing accounts, liquidating accounts and program accounts, and apportionment funding entries created with reference to source information

• Appropriate contract authority entry created with reference to source information

• Appropriate allotment funding entries created with reference to source information

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 Provide budget execution-related financial management information (e.g., spend plan status, obligations) as scheduled or requested (FFM.110.040 Financial Performance and Operational Reporting)

• Period end • Budget transactions

• Periodic budget execution-related financial management information with reference to source information



Use Case 010.FFM.L1.04 Continuing Resolution End-to-End Business Process: 010 Budget Formulation-to-Execution Business Scenario(s) Covered

• Continuing Resolution Business Actor(s) Budget Office; Finance Office; Office of Management and Budget (OMB); United States Congress (Congress) Synopsis A Continuing Resolution (CR-1) is enacted at the beginning of the fiscal year and the budget is set up according to CR-1 apportionments. The approved budget is not in place when CR-1 expires and a second CR (CR-2) is enacted. The budget is set up reflecting CR-2 apportionments. The budget is approved before CR-2 expires. OMB apportionments are requested and received. Appropriation warrants, if any, are received. Budget set-up is completed. 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. OMB issues a bulletin to apportion funds available under the CRs. 9. No exceptions to the issued OMB CR bulletins/guidance is requested by the agency. 10. The agency receives no Treasury warrants for the CRs. 11. Care is exercised in determining which obligations and expenditures to make (e.g., continuation of IT security services for critical financial systems) and no

new programs are started. Funds availability checks are made to ensure obligations and expenditures do not exceed the amount available under the CRs. Award documents are marked “subject to availability of funds.”

12. Impact of incremental CR funding is shown in a separate Request-to-Procure process. Funds availability checks are made for invoices paid during the CR. 13. Agency apportionments from the budget passed by Congress are sufficient to cover obligations and spending incurred during the CRs. FFMSR ID Reference(s) 1.1.2; 2.1.1; 2.1.2; 2.1.3 Initiating Event A new fiscal year begins before a Congressionally approved budget is signed by the President.



USE CASE 010.FFM.L1.04 CONTINUING RESOLUTION Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s) 1 a. Develop CR-1 budget

operating/spend plan containing Treasury Appropriation Fund Symbol (TAFS) and Program/Project/Activity (PPA) apportionment information and organization allotment and allocation information

b. Request loading of CR-1 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information


• Funding authority from Congressional CR-1

• OMB CR-1 apportionment memo

• CR-1 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information

• Request for loading of CR-1 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information into the financial system



USE CASE 010.FFM.L1.04 CONTINUING RESOLUTION Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s) 2 a. Receive and process request

for loading of budget information into the financial system (FFM.010.010 Budget Set-up and Maintenance)

b. Establish budgetary resource reporting attributes and accounting segments, including TAFS/PPA and organization (FFM.010.010 Budget Set-up and Maintenance)

c. Set up the funds control structure and levels (FFM.010.020 Funds Allocation and Control)


• Request for loading of CR-1 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information into the financial system

• Loaded CR-1 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information

• Appropriate CR-1 funds control levels and accounting segments established with reference to source information

• Appropriate apportionment funding entries created with reference to source information

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



4 Request information on current year spending (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)


• Request for information on current year spending

5 Receive and process request for information on current year spend and status (FFM.010.030 Budgetary Reporting)


• Information on current year spending



USE CASE 010.FFM.L1.04 CONTINUING RESOLUTION Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s) 6 Monitor budget/operating spend

plan and determine need for adjustment (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)

• Information on current year funding

• Request for adjustment to operating/spend plan, if any

7 Receive and process request for adjustment to budget/operating spend plan, if any (FFM.010.010 Budget Set-up and Maintenance)


• Appropriate budget set-up update entries with reference to source information

8 a. Develop CR-2 budget operating/spend plan containing TAFS/PPA apportionment information and organization allotment and allocation information

b. Request loading of CR-2 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information


• Funding authority from Congressional CR-2

• OMB CR-2 apportionment memo


• Request for loading of incremental CR-2 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information




for loading of CR-2 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information

b. (FFM.010.010 Budget Set-up and Maintenance)

c. Establish budgetary resource reporting attributes and accounting segments, including TAFS/PPA and organization (FFM.010.010 Budget Set-up and Maintenance)

d. Set up the funds control structure and levels (FFM.010.020 Funds Allocation and Control)


• Request for loading of incremental CR-2 budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information

• Loaded CR-2 incremental budget operating/spend plan with TAFS/PPA apportionment information and organization allotment and allocation information

• Appropriate CR-2 funds control levels and accounting segments established

• Appropriate incremental apportionment funding entries created with reference to source information

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



11 Request information on current year spending (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)



12 Receive and process request for information on current year spend and status (FFM.010.030 Budgetary Reporting)


• Information on current year spending



USE CASE 010.FFM.L1.04 CONTINUING RESOLUTION Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s) 13 Monitor budget/operating spend

plan and determine need for adjustment (BFM.030.020 Budget Operating/Spend Plan Monitoring and Adjustment)

• Information on current year funding


14 Receive and process request for adjustment to budget/operating spend plan, if any (FFM.010.010 Budget Set-up and Maintenance)


• Appropriate budget set-up update entries with reference to source information

15 a. Request and receive from OMB approved budget appropriations and apportionment for each TAFS/PPA/FY Quarter

b. Develop budget operating/spend plan containing TAFS/PPA/FY Quarter appropriation and apportionment information and organization allotment and allocation information

c. Request loading of budget operating/spend plan with TAFS/PPA/FY Quarter appropriation and apportionment information and organization allotment and allocation information


• Enacted appropriations bill • Appropriation warrants (if any) • OMB-approved apportionments

• Incremental budget operating/spend plan containing TAFS/PPA/FY Quarter appropriation and apportionment information and organization allotment and allocation information

• Request for loading of incremental budget operating/spend plan with TAFS/PPA/FY Quarter appropriation and apportionment information and organization allotment and allocation information




for loading of incremental budget operating/spend plan into the financial system

b. (FFM.010.010 Budget Set-up and Maintenance)

c. Establish budgetary resource reporting attributes and accounting segments, including TAFS/PPA/FY Quarter and organization (FFM.010.010 Budget Set-up and Maintenance)

d. Set up the funds control structure and levels (FFM.010.020 Funds Allocation and Control)

• Incremental budget operating/spend plan containing TAFS/PPA/FY Quarter appropriation and apportionment information and organization allotment and allocation information

• Request for loading of incremental budget operating/spend plan with TAFS/PPA/FY Quarter appropriation and apportionment information and organization allotment and allocation information

• Loaded incremental budget operating/spend plan containing TAFS/PPA/FY Quarter appropriation and apportionment information and organization allotment and allocation information

• Appropriate funds control levels and accounting segments established

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

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





020 Acquire-to-Dispose Use Case 020.FFM.L3.01 Real Property: Stewardship Land, Heritage Assets, Construction, and Impairment End-to-End Business Process: 020 Acquire-to-Dispose Business Scenario(s) Covered

• Heritage Assets • Stewardship Land • Construction in Progress • Capitalization of Labor Costs

• Environmental Hazardous Substances on/in Property • Impairment • Construction in Abeyance

Business Actor(s) Property Management Office; Finance Office; Procurement Office Synopsis Approval to construct an additional structure (e.g., gift shop) on stewardship land containing a heritage asset is received. Site preparation costs for the additional structure are included as costs for the stewardship land. The cost of construction is capitalized as work progresses and invoices are received. The cost of government labor for managing construction is capitalized as part of the overall cost of the additional structure. Hazardous substances are found on the property during construction. A stop work order is issued, and after evaluation of the hazard, the construction is placed in abeyance. The asset value of the incomplete structure is impaired because the asset cannot be used. 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 heritage asset is not a multi-use heritage asset. 9. The construction vendor is properly registered in government systems, the relevant payee information has been set up in the FM system, and invoices are

submitted electronically. 10. Attempts to have the previous owner remediate the hazardous substance have failed. 11. The hazardous substance prohibits continuation of construction and prevents structure from being used for its intended purpose. 12. Contract termination activities to place construction in abeyance are properly executed but are not included as events in this use case. FFMSR ID Reference(s) 1.1.2; 1.1.3; 2.1.1; 2.1.2; 2.2.1; 2.2.2 Initiating Event The decision to develop an additional structure on stewardship land containing a heritage asset is made.



USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 a. Develop specifications for

construction of additional structure (PRM.020.020 Property Space Design and Construction)

b. Prepare and submit purchase request for construction of additional structure (ACQ.020.010 Procurement Request (PR) Processing)

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

• Property title • Additional structure functional

needs

• Specifications for construction of additional structure

• Submitted purchase request for construction of additional structure

• Request for funds availability check

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


• Funds availability response

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

• Funds availability response • Submitted purchase request for

construction of additional structure

• Approved purchase request for construction of additional structure

4 Receive approved purchase request for construction of additional structure and commit funds (FFM.030.020 Obligation Management)


• Appropriate commitment entry created with reference to source information





USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 6 a. Develop solicitation for

construction of additional structure (ACQ.020.080 Solicitation Documentation Development)

b. Issue solicitation (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 for construction of additional structure (ACQ.030.070 Contract Award Issuance)

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

• Specifications for construction of additional structure


• Approved acquisition schedule • Vendor responses to solicitation

• Solicitation • Selected vendor • Order or award information for



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



8 Approve and issue order or award for construction of additional structure (ACQ.030.070 Contract Award Issuance)

• Order or award information for construction of additional structure


• Approved order or award for construction of additional structure



USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 9 Receive approved order or award

information, obligate funds, and liquidate commitment (FFM.030.020 Obligation Management)


• Appropriate obligation entry created with reference to source information

• Appropriate commitment liquidation entry created with reference to source information



11 a. Receive vendor invoice information for site preparation costs in an OMB-approved electronic invoicing solution

b. Provide notification of vendor invoice submission for review and acceptance of vendor invoice for site preparation costs

(ACQ.040.020 Documentation of Delivery/Acceptance)

• Vendor invoice for site preparation costs

• Receiving report, if used • Approved order or award for


• Notification of vendor invoice submission

• Accepted vendor invoice for site preparation costs

12 Receive and process accepted vendor invoice for site preparation costs from OMB-approved electronic invoicing solution and perform a three-way match (FFM.030.070 Payment Processing - Commercial Payments)

• Accepted vendor invoice for site preparation costs

• Receiving report, if used • Approved order or award

• Successful three-way match • Appropriate payable entry

created with reference to source information

• Validated vendor invoice for site preparation costs

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

• Validated vendor invoice for site preparation costs




USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 14 Receive and process request for

funds availability check (FFM.010.020 Fund Allocation and Control)



15 a. Approve vendor invoice for site preparation costs

b. Request for processing of approved vendor invoice


• Funds availability response • Validated vendor invoice for site

preparation costs

• Approved vendor invoice for site preparation costs

• Request for processing of approved vendor invoice

16 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)

• Approved vendor invoice • Request for processing of

approved vendor invoice

• 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

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

• Approved vendor invoice • Request for disbursement



USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 18

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

b. Initiate disbursement (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

• 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 entry


• Vendor receives payment





USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 20 a. Adjusted cost for stewardship

land information to reflect site preparation (PRM.010.050 Property Valuation)

b. Request processing of stewardship land asset information (PRM.010.070 Property Acquisition and Control Reporting)

• Stewardship land asset information

• Current stewardship land property record

• Site preparation costs

• Stewardship land asset information

• Adjustments to stewardship land asset description

• Updated property record for stewardship land

• Request to process updated stewardship land asset information

21 Receive and process updated stewardship land asset information (FFM.020.030 Financial Asset Information Processing - Heritage Assets and Stewardship Land)

• Request to process updated stewardship land asset information

• Appropriate entries for stewardship land asset information updated with reference to source information





USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 23 a. Determine capitalization of

construction costs and government labor costs for construction management (PRM.010.050 Property Valuation)

b. Determine asset value of work-in-progress construction asset for additional structure (PRM.010.050 Property Valuation)

c. Establish property record for work-in-progress construction asset for additional structure (PRM.010.060 Property Control and Accountability)

d. Request establishment of work-in-progress construction asset information for additional structure (PRM.010.070 Property Acquisition and Control Reporting)


• Estimated government labor costs for construction management

• Capitalized construction costs and construction management labor costs for the additional structure

• Asset value of work-in-progress construction asset for additional structure

• Work-in-progress construction asset property record for additional structure

• Request to establish work-in-progress construction asset information for additional structure

24 Receive and process request to establish work-in-progress construction asset information for additional structure (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Request to establish work-in-progress construction asset information for additional structure

• Appropriate entries for work-in-progress construction asset information for additional structure created with reference to source information

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




USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 26 a. Receive monthly vendor

invoice information for construction costs in an OMB-approved electronic invoicing solution

b. Provide notification of monthly vendor invoice submission for review and acceptance of vendor invoice for construction costs


• Monthly vendor invoice for construction costs



• Notification of monthly vendor invoice submission

• Accepted monthly vendor invoice for construction costs

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

b. Revalue work-in-progress construction asset information (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Accepted monthly vendor invoice for construction costs





• Appropriate work-in-progress construction asset information for additional structure entry created with reference to source information

• Validated monthly vendor invoice for construction costs


• Validated monthly vendor invoice for construction costs







USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 30 a. Approve monthly vendor

invoice for construction costs b. Request for processing of

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

• Funds availability response • Validated vendor invoice for

construction costs

• Approved monthly vendor invoice for construction costs









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




USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 33 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



information • Appropriate disbursement-in -

transit entry liquidated with reference to source information

• Appropriate disbursement entry created with reference to source information






USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 35 a. Hazardous substances are

discovered on the property and a hazard substance report is prepared (PRM.010.070 Property Acquisition and Control Reporting)

b. Modify contract to stop work due to hazardous materials (ACQ.040.030 Contract Modification)

c. Request deobligation of remaining contract funds (ACQ.040.030 Contract Modification)

d. Complete an asset impairment review (PRM.010.070 Property Acquisition and Control Reporting)

• Discovery of hazardous materials on construction site

• Hazard substances report • Stop work order contract

modification • Request for deobligation of

remaining contract funds • Asset impairment review

36 Receive and process request for deobligation of remaining contract funds (FFM.030.020 Obligation Management)

• Request for deobligation of remaining contract funds

• Appropriate deobligation entry created with reference to source information



USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 37 a. Request vendor submit final

invoice (ACQ.040.030 Contract Modification)

b. Receive final vendor invoice information in an OMB-approved electronic invoicing solution (ACQ.040.020 Documentation of Delivery/Acceptance)

c. Provide notification of vendor final invoice submission for review and acceptance of final vendor invoice (ACQ.040.020 Documentation of Delivery/Acceptance)

• Final vendor invoice • Receiving report, if used • Approved order or award for

additional structure

• Request for submission of final vendor invoice

• Notification of vendor final invoice submission

• Accepted final vendor invoice

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

• Accepted final vendor invoice • Receiving report, if used • Approved modified order or

award for additional structure



• Validated final vendor invoice


• Validated final vendor invoice • Request for funds availability check




41 a. Approve final vendor invoice b. Request for processing of


• Funds availability response • Validated final vendor invoice

• Approved final vendor invoice • Request for processing approved

vendor invoice



USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 42 a. Receive and process approved

vendor invoice and establish payable (FFM.030.070 Payment Processing - Commercial Payments)









44 a. Receive and process disbursement request (FFM.030.070 Payment Processing – Commercial Payments)


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












USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 45 Post appropriate budgetary,

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


46 a. Determine asset value for partially completed structure due to construction abeyance (PRM.010.050 Property Valuation)

b. Update property record, if needed, for additional structure asset to reflect revaluation from partial completion (PRM.010.060 Property Control and Accountability)

c. Request processing of revised asset information and write off of difference between prior and impaired asset value for additional structure, if a difference exists (PRM.010.070 Property Acquisition and Control Reporting)

• Work-in-progress construction asset information

• Current property record

• Revised asset valuation for partially completed structure

• Updated property record for additional structure asset to reflect revaluation from partial completion

• Request to process revised asset information and write off of difference between prior and impaired asset value for additional structure

47 Receive and process revised asset information and write off of difference between prior and impaired asset value for additional structure (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Request to process revised asset information and write off of difference between prior and impaired asset value for additional structure

• Appropriate property asset entries updated with reference to source information

• Appropriate loss entry created with reference to source information



USE CASE 020.FFM.L3.01 REAL PROPERTY: STEWARDSHIP LAND, HERITAGE ASSETS, CONSTRUCTION, AND IMPAIRMENT Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 48 Post appropriate budgetary,



49 a. Update property records for stewardship land and heritage asset to reflect impairment of new construction (PRM.010.060 Property Control and Accountability)

b. Request capture of updated stewardship land and heritage asset information (PRM.010.070 Property Acquisition and Control Reporting)

• Property title • Asset impairment review • Stewardship land and heritage

asset information • Current property record

• Revised stewardship land and heritage asset description

• Updated property records for stewardship land and heritage asset

• Request to capture stewardship land and heritage asset information

50 Receive and process request to capture stewardship land and heritage asset information (FFM.020.030 Financial Asset Information Processing - Heritage Assets and Stewardship Land)

• Request to capture stewardship land and heritage asset information

• Appropriate entries for stewardship land and heritage asset information updated with reference to source information

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




Use Case 020.FFM.L2.02 Leasehold Improvements End-to-End Business Process: 020 Acquire-to-Dispose Business Scenario(s) Covered

• Leasehold Improvement Business Actor(s) Property Management Office; Finance Office; Private Entity Lessor (PEL) Synopsis A property owned by a PEL has been leased by a government agency for a five-year term. After occupying the property, leasehold improvements are made and paid for by the agency. The leasehold improvements are determined to have a useful life of ten years, but are amortized based on the remaining lease period (4 years). The lease is ended as agreed at the end of the lease period, and the leasehold improvements revert to the PEL. 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 lease contract required to lease the property has been executed under previous Request-to-Procure and Procure-to-Pay processes. 9. Monthly disbursements related to the lease are made under the separate Procure-to-Pay process. 10. A property record has already been established for the leased property. 11. The leasehold improvements to be made have been identified, and the vendor has been selected through a previous Request to Procure process. 12. An order or award has been issued for the leasehold improvements in a previous Request-to-Procure process. 13. The leasehold improvements exceed the capitalization threshold and are completed by the end of the first year of the lease. 14. The vendor performing leasehold improvements has been properly registered in government systems, the relevant payee information has been set up in the

FM system, and the invoice is submitted electronically. FFMSR ID Reference(s) 1.1.2; 1.1.3; 2.1.1; 2.1.2; 2.2.1; 2.2.2 Initiating Event Improvements to the leased property have been completed.



USE CASE 020.FFM.L2.02 LEASEHOLD IMPROVEMENTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 a. Receive vendor invoice

information for leasehold improvements in an OMB-approved electronic invoicing solution (ACQ.040.020 Documentation of Delivery/Acceptance)

b. Provide notification of vendor invoice submission for review and acceptance of vendor invoice (ACQ.040.020 Documentation of Delivery/Acceptance)

c. Validate that leasehold improvements have been completed in accordance with contract (PRM.020.020 Property Space Design and Construction Management)

d. Request processing of receipt and acceptance of leasehold improvements (ACQ.040.020 Documentation of Delivery/Acceptance)

e. Request processing and matching of accepted vendor invoice (Program Management Activity)

• Leasehold improvement documentation

• Final vendor invoice for leasehold improvements


leasehold improvements

• Notification of vendor invoice submission

• Accepted vendor invoice for leasehold improvements

• Receiving report, if used • Acceptance report • Request for processing and

matching of accepted vendor invoice



USE CASE 020.FFM.L2.02 LEASEHOLD IMPROVEMENTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 2 Receive and process request for

processing and matching of accepted vendor invoice and perform a three-way match (FFM.030.070 Payment Processing - Commercial Payments)

• Accepted vendor invoice for leasehold improvements

• Receiving report, if used • Acceptance report • Request for processing and

matching of accepted vendor invoice



• Validated vendor invoice for leasehold improvements


• Validated vendor invoice for leasehold improvements





5 a. Approve vendor invoice for leasehold improvements



• Funds availability response • Validated vendor invoice for

leasehold improvements

• Approved vendor invoice for leasehold improvements













USE CASE 020.FFM.L2.02 LEASEHOLD IMPROVEMENTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 8 a. Receive and process

disbursement request (FFM.030.070 Payment Processing - Commercial Payments)

















USE CASE 020.FFM.L2.02 LEASEHOLD IMPROVEMENTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 10 a. Determine the beneficial

occupancy date (PRM.010.070 Property Acquisition and Control Reporting)

b. Determine useful life and value of leasehold improvements (PRM.010.050 Property Valuation)

c. Determine amortization schedule of leasehold improvements (PRM.010.050 Property Valuation)

d. Update property record to reflect improvements (PRM.010.060 Property Control and Accountability)

e. Request update of asset information and amortization schedule for leasehold improvements (PRM.010.070 Property Acquisition and Control Reporting)

• Approved order or award for leasehold improvements

• Vendor invoice for improvements

• Current property record

• Useful life of leasehold improvements

• Beneficial Occupancy Date • Asset value information for

leasehold improvements • Amortization schedule for

leasehold improvements • Updated property record • Request to update asset

information and amortization schedule for leasehold improvements

11 Receive and process request to update asset information and amortization schedule for leasehold improvements (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Request to update asset information and amortization schedule for leasehold improvements

• Updated property record

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

• Appropriate asset amortization entries created with reference to source information



USE CASE 020.FFM.L2.02 LEASEHOLD IMPROVEMENTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 12 Post appropriate budgetary,



13 Process annual amortization of leasehold improvements (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Amortization schedule for leasehold improvements

• Appropriate asset amortization entries created with reference to source information





USE CASE 020.FFM.L2.02 LEASEHOLD IMPROVEMENTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 15 a. Document decision not to

renew lease and retire property (PRM.010.040 Property Transfer, Disposal, or Retirement)

b. Validate that leasehold improvements have been completely amortized (PRM.010.050 Property Valuation)

c. Update property record to reflect end of lease and retiring of leasehold improvements (PRM.010.060 Property Control and Accountability)

d. Request update of asset information to reflect retirement, including completed amortization (PRM.010.070 Property Acquisition and Control Reporting)

• Lease agreement • Asset information for leasehold

improvements • Amortization schedule for

leasehold improvements • Current property record

• Documentation not to renew lease

• Asset retirement information for leasehold improvements

• Accrued amortization for leasehold improvements

• Updated property record • Request to update asset

information to reflect retirement and zero amortization value

16 Receive and process request to update asset information to reflect retirement and zero remaining amortization for leasehold improvements (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Request to update asset information to reflect retirement and zero amortization value

• Appropriate property asset entries updated with reference to source information

• Appropriate amortization entry created with reference to source information



USE CASE 020.FFM.L2.02 LEASEHOLD IMPROVEMENTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 17 Post appropriate budgetary,





Use Case 020.FFM.L1.03 Bulk Purchase Immediately Distributed End-to-End Business Process: 020 Acquire-to-Dispose Business Scenario(s) Covered

• Bulk Purchase Immediately Distributed Business Actor(s) Property Management Office; Finance Office; Information Technology (IT) Office; Program Offices Synopsis A bulk purchase of desktop Commercial Off the Shelf (COTS) software is received. All the software is immediately distributed to Program Offices, and the property record is established with the Program Offices as custodians with their locations. The expense of the software is distributed to the Program Offices. 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 by the IT Office in a previous Request-to-Procure business process. 9. The software and licenses were received, recorded in the property management system and distributed. 10. PP&E has a useful life exceeding two years and is recorded and tracked in the property management system. 11. The total cost of the bulk purchase does not meet the agency threshold for capitalization. 12. Cost allocation by location is unavailable for direct charging at time of acquisition, requiring post acquisition cost distribution process. FFMSR ID Reference(s) 1.1.2; 1.1.3 Initiating Event A Federal agency IT Office receives a bulk purchase that is immediately distributed to various Program Offices.



USE CASE 020.FFM.L1.03 BULK PURCHASE IMMEDIATELY DISTRIBUTED Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 a. Acquire physical control of the

software (PRM.010.010 Property Acquisition/Receipt)

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

c. Transfer software to Program Offices (PRM.010.040 Property Transfer, Disposal, or Retirement)

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

e. Establish software license record (ITS.090.090 Software License Management)

f. Request expense information be updated to reflect distribution of the expense to the Program Office (PRM.010.070 Property Acquisition and Control Reporting)

• Software receipt • Software cost • List of Program Offices to receive

software • Software asset information

• Property valuation • Property information • Property record • Software asset in the property

management system • Request to update expense

information to reflect distribution to the Program Office



USE CASE 020.FFM.L1.03 BULK PURCHASE IMMEDIATELY DISTRIBUTED Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 2 Receive and process request to

update expense information to reflect distribution to the Program Offices (FFM.030.070 Payment Processing – Commercial Payments)

• Request to update expense information to reflect distribution to the Program Office

• Appropriate expense adjustment entries created with reference to source information





030 Request-to-Procure

Use Case 030.FFM.L1.02 Procurement During Continuing Resolution End-to-End Business Process: 030 Request-to-Procure Business Scenario(s) Covered

• Procurement During a Continuing Resolution on Procurement Business Actor(s) Procurement Office; Finance Office; Vendor, Program Office Synopsis A request for the purchase of services (e.g., continuation of IT security services for critical financial systems) is submitted during a Continuing Resolution (CR-1). The order (e.g., purchase order, task order, and delivery order) or award is issued as subject to availability of funds and only funds allocated in CR-1 are obligated. CR-1 ends without an approved budget and a second CR (CR-2) is issued. The order or award is modified and the obligated funds are increased by those authorized by CR-2 less the amount previously obligated in CR-1. An approved budget is issued at the end of CR-2. The order or award is modified and funds obligated are increased by those authorized for the fiscal year less the amount previously obligated in CR-1 and CR-2. Funds availability checks are performed to ensure obligated amounts do not exceed the amounts authorized by CR-1, CR-2, or the budget year during each period respectively. 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 two CRs and funding is limited to the amount made available under the CRs. 9. Funds are new obligations and no “no-year” funding is available. 10. During the CRs, no new programs are started. 11. The order or award is for continuation of a program initiated in a prior fiscal year. 12. When the final budget is approved, there are sufficient funds to cover obligations incurred during the CRs. 13. The Agency has purchased from the vendor before and the vendor has already been set up in the FM system. 14. The purchase request includes all necessary information for completing funds control checks during and subsequent to CR-1 and CR-2. FFMSR ID Reference(s) 1.1.2; 2.1.2; 2.2.1 Initiating Event During CR-1, a request is received to issue a PO to continue services.



USE CASE 030.FFM.L1.02 PROCUREMENT DURING CONTINUING RESOLUTION Typical Flow of Events

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

1 a. Receive and process a purchase request (acquisition package) for services

b. Request funds availability check

(ACQ.020.010 Procurement Request (PR) Processing)

• Requirements/specifications for the services

• Submitted purchase request • Request for funds availability

check



• Funds availability response-only CR-1 authorized funds available

3 a. Approve purchase request subject to availability of funds (ACQ.020.010 Procurement Request (PR) Processing)

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

c. Issue solicitation subject to availability of funds (ACQ.020.100 Solicitation Issue)

• Funds availability response-only CR-1 authorized funds available

• Submitted purchase request

• Approved purchase request subject to availability of funds

• Solicitation

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


• 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 solicitation for that vendor subject to availability of funds (ACQ.030.070 Contract Award Issuance)

d. Request funds availability check

e. (ACQ.030.070 Contract Award Issuance)


• Approved acquisition schedule • Vendor responses to solicitation

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

check



• Order or award information

• Funds availability response—only CR-1 authorized funds available

8 Approve and issue order or award subject to availability of funds (ACQ.030.070 Contract Award Issuance)

• Order or award information • Funds availability response

• Approved order or award

9 Receive approved order or award information, obligate funds authorized by CR-1, and liquidate commitment (FFM.030.020 Obligation Management)

• Approved order or award subject to availability of funds

• Appropriate commitment liquidation entry created with reference to source information








11 a. Modify order or award with additional funds made available during CR-2, subject to availability of funds


(ACQ.040.030 Contract Modification)

• Additional spending authority from CR-2

• Order or award

• Request for funds availability check.

• Modified order or award



• Modified order or award information

• Funds availability response—only CR-2 authorized funds, as adjusted by CR-1 Obligations, available

13 Approve order or award modification (ACQ.040.030 Contract Modification)

• Funds availability response—only CR-2 authorized funds, as adjusted by CR-1 obligations, available

• Approved, modified order or award

14 a. Receive approved, modified order or award

b. Obligate additional funds to as authorized by CR-2

(FFM.030.020 Obligation Management)

• Approved, modified order or award subject to availability of funds








16 a. Modify order or award to reflect additional funds made available by approved budget



• Additional spending authority from approved budget


• Request for funds availability check.




• Modified order or award information


18 Approve order or award modification (ACQ.040.030 Contract Modification)

• Funds availability response • Approved, modified order or award

19 a. Receive approved, modified order or award

b. Obligate funds as authorized by approved budget

(FFM.030.020 Obligation Management)

• Approved, modified order or award






040 Procure-to-Pay

Use Case 040.FFM.L1.02 Leased Property End-to-End Business Process: 040 Procure-to-Pay Business Scenario(s) Covered

• Operating Lease • Capital Lease Business Actor(s) Finance Office; Acquisition Office; Property Office; Vendors, Program Office Synopsis Previously acquired office equipment is received through an operating lease to support a temporary workforce performing initial activities for a long-term project. The office equipment is returned at the end of the lease period and the lease is closed out. A single payment is made for the operating lease. In addition, heavy equipment needed for the long-term project has been acquired through a Request-to-Procure process using a five-year capital lease. The equipment is put into service. At the end of the capital lease period, the final payment is made and the lease is closed out. The equipment is owned by the government at the end of the lease. 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. Each vendor was selected during a Request-to-Procure process. 9. Assets being leased are owned by private entities. 10. Analysis has been completed and a determination made that one lease meets criteria for an operating lease and the other a capital lease, per FASAB

guidelines. 11. Orders or awards and lease agreements for both leases have been completed and funds have been obligated. The obligated amount for capital lease

includes present value of the lease payments as well as interest at the current Treasury interest rate. 12. The agency has used the vendor(s) before and the vendor(s) have/has been set up in the agency financial system. 13. Both vendors use an OMB-approved electronic invoicing solution to invoice the agency. 14. The vendors are properly registered in Federal acquisition systems. 15. Neither vendor is on the Do Not Pay list. 16. The property record, which contains all needed data for effective personal property management (e.g., location, procurement, utilization, disposal, cost,

evaluation, and control), for the operating lease has been established and includes all information required.



USE CASE 040.FFM.L1.02 LEASED PROPERTY Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s)

1 a. Inspect and accept the operating leased equipment (PRM.010.010 Property Acquisition/Receipt)

b. Estimate liability accrual for operating lease payments (PRM.010.010 Property Acquisition/Receipt)

c. Request estimated liability accrual be established (PRM.010.010 Property Acquisition/Receipt)

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

• Operating leased equipment • Operating lease agreement • Property record

• Accepted property • Property record • Estimated operating lease

liability • Request for establishment of

operating lease liability accrual

2 Receive and process request to establish operating lease liability accrual (FFM.090.030 Accrual and Liability Processing)

• Accepted property • Request for establishment of

operating lease liability accrual • Estimated operating lease

liability • Property record

• Appropriate liability accrual entry created for operating lease equipment with reference to source information

• Property record

17. The property record, which contains all needed data for effective personal property management (e.g., location, procurement, utilization, disposal, cost, evaluation, and control), for the capital lease has been established and includes all information needed to determine depreciation; including cost, asset class, and useful life (10 years).

18. Although monthly payments are made for the capital lease, the use case includes events for only the first one and the last one so that initial and final events can be shown without duplication.

19. All requirements for both leases have been met. FFMSR ID Reference(s) 1.1.2; 1.1.3; 1.1.4; 2.2.1; 2.2.2; 2.1.2 Initiating Event Per terms of previously executed order or award and lease agreements, an agency receives leased equipment.






4 a. Inspect and accept the capital leased equipment (PRM.010.010 Property Acquisition/Receipt)

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

c. Estimate depreciation and liability accruals for capital lease (PRM.010.050 Property Valuation)

d. Request estimated liability accruals be established (PRM.010.050 Valuation)

e. Request estimated property value be established (PRM.010.050 Property Valuation)

f. Update property record to including custodian, location and value (PRM.010.060 Property Control and Accountability)

• Capital leased equipment • Capital lease agreement • Property record

• Accepted property • Property record • Estimated capital lease

property value • Estimated capital lease interest

liability • Estimated capital lease

principal liability • Estimated capital lease

depreciation • Request for establishment of

capital lease depreciation and liability accruals

• Request for establishment of capital property value




5 a. Receive and process request for establishment of capital lease depreciation and liability accruals (FFM.090.030 Accrual and Liability Processing)

b. Accrue depreciation (FFM.090.030 Accrual and Liability Processing)

c. Accrue interest liability (FFM.090.030 Accrual and Liability Processing)

d. Accrue principal liability (FFM.090.030 Accrual and Liability Processing)

e. Establish property valuation (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Accepted property • Request for establishment of

capital lease depreciation and liability accruals

• Estimated capital lease depreciation

• Estimated capital lease interest liability

• Estimated capital lease principal liability

• Request for establishment of capital property value

• Estimated capital lease property value

• Appropriate depreciation accrual entry created with reference to source information

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

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

• Appropriate property valuation entry created with reference to source information

• Property record






7 a. Operating lease vendor enters single and final invoice information into an OMB-approved electronic invoicing solution

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


• Operating lease vendor invoice • Lease agreement

• Accepted operating lease vendor invoice

8 Receive accepted operating lease vendor invoice from OMB-approved electronic invoicing solution (FFM.030.070 Payment Processing - Commercial Payments)

• Accepted operating lease vendor invoice


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

• Validated vendor invoice 9 Request funds availability check


• Validated operating lease vendor invoice





11 a. Approve operating lease vendor single and final invoice



• Funds availability response • Validated operating lease

vendor invoice

• Approved operating lease vendor invoice














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







• Certified disbursement schedule

• Disbursement confirmation information

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








16 a. Capital lease vendor enters initial invoice information into an OMB-approved electronic invoicing solution

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


• Capital lease vendor invoice • Capital lease agreement

• Accepted capital lease vendor invoice

17 Receive accepted capital lease vendor invoice from OMB-approved electronic invoicing solution (FFM.030.070 Payment Processing - Commercial Payments)

• Accepted capital lease vendor invoice





• Validated capital lease vendor invoice








20 a. Approve capital lease vendor invoice



• Funds availability response • Validated capital lease vendor

invoice

• Approved capital lease vendor invoice






















• Vendor receives payment • Disbursement confirmation







25 a. Operating lease ends and equipment is returned

b. Update property record c. Request close-out of operating

lease (PRM.010.040 Property Transfer, Disposal, or Retirement)

• Property record • Operating lease agreement • Payment of final operating

equipment invoice

• Returned equipment • Request for operating lease

close-out • Property record




26 a. Receive and process request for close-out of operating lease (FFM.010.020 Fund Allocation and Control)

b. Reverse remaining liability accruals, as needed (FFM.090.030 Accrual and Liability Processing)

c. Deobligate remaining funds, as needed (FFM.030.020 Obligation Management)

• Request for operating lease close-out

• Property Record • Operating lease agreement

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

• Appropriate deobligation entry created with reference to source information

• Property record



28 a. Capital lease vendor enters final invoice information into an OMB-approved electronic invoicing solution

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


• Capital lease vendor final invoice • Capital lease agreement

• Accepted capital lease vendor final invoice




29 Receive accepted capital lease vendor final invoice from OMB-approved electronic invoicing solution (FFM.030.070 Payment Processing - Commercial Payments)

• Accepted capital lease vendor final invoice





• Validated capital lease vendor final invoice





32 a. Approve capital lease vendor final invoice



• Funds availability response • Validated capital lease vendor

final invoice

• Approved capital lease vendor final invoice


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





























37 a. Final capital lease invoice is paid for heavy equipment and equipment becomes property of government (PRM.010.040 Property Transfer, Disposal, or Retirement)

b. Record ownership of property in the property management system (PRM.010.060 Property Control and Accountability)

c. Determine value of capital equipment adjusted by depreciation (PRM 010.050 Property Valuation)

d. Request updated valuation of property (PRM 010.050 Property Valuation)

e. Close-out of capital lease (PRM.010.040 Property Transfer, Disposal, or Retirement)

• Final capital lease payment • Property record • Capital lease agreement • Accrued depreciation

• Request for close-out of capital lease

• Value of capital equipment adjusted by depreciation

• Request for updated valuation of capital equipment adjusted by depreciation

• Property record




38 a. Receive and process request for close-out capital lease (FFM.010.020 Fund Allocation and Control)

b. Reverse any remaining interest and principal liability accruals, as needed (FFM.090.030 Accrual and Liability Processing)

c. Deobligate remaining funds, as needed (FFM.030.020 Obligation Management)

d. Receive and process request for updated valuation of capital equipment adjusted by depreciation (FFM.020.010 Financial Asset Information Processing - Property, Plant, and Equipment)

• Capital lease agreement • Property record • Request for close-out of capital

lease • Value of capital equipment

adjusted by depreciation • Request for updated valuation of

capital equipment adjusted by depreciation

• Appropriate interest and principal liability accrual reversal entries created with reference to source information

• Appropriate property valuation entry created with reference to source information

• Appropriate deobligation entries created with reference to source information

• Property record





End-to-End Business Process: 040 Procure-to-Pay Business Scenario(s) Covered

• Acquiring Services Business Actor(s) Procurement Office; Finance Office; Program Office; Vendor Synopsis Services previously ordered by a Federal agency are received and accepted. An invoice is submitted by the Vendor and paid 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 has purchased from the vendor before and the vendor has been set up in the FM system. 9. The Federal agency has ordered and received the services 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 receiving report is optional unless required for matching. 12. The vendor is not on the Do Not Pay list. 13. The vendor is properly registered in Federal acquisition systems. 14. The invoiced amount matches the obligation amount. FFMSR ID Reference(s) 1.1.2; 2.2.1; 2.2.2; 2.1.2 Initiating Event The Vendor delivers services to the requesting Federal agency.

Use Case 040.FFM.L1.03 Acquiring Services



USE CASE 040.FFM.L1.03 ACQUIRING SERVICES Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s)

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

• Approved order or award • Vendor’s services

• 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)


• Appropriate liability accrual entry created with reference to source information



4 a. Vendor enters invoice information into an OMB-approved electronic invoicing solution (Vendor External Activity)

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


• Vendor invoice • Receipt information (receiving

report, if used) • Approved order or award

• Validated vendor invoice

5 Receive validated vendor invoice from OMB-approved electronic invoicing solution (FFM.030.070 Payment Processing - Commercial Payments)

• Validated vendor invoice







• Validated vendor invoice • Request for funds availability check




8 a. Approve vendor invoice b. Request processing of


• Funds availability response • Validated vendor invoice


approved vender invoice

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




























End-to-End Business Process: 040 Procure-to-Pay Business Scenario(s) Covered

• Novation Business Actor(s) Procurement Office, Finance Office; Vendor Synopsis Vendor 1 is purchased by Vendor 2. Vendor 1 is under contract to the government and has not completed the contracted work. The work is to be completed by Vendor 2. An invoice is submitted along with the novation request by Vendor 2. The novation request is forwarded for approval and the invoice is returned to Vendor 2 pending novation approval. The novation agreement and its effective date, a list of all impacted contracts, and other documentation is submitted by Vendor 1 upon request. Upon novation approval, changes are made to vendor information and any open financial management documents to reflect the impact of the novation. Additionally, the invoice is resubmitted and 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 government has decided the novation is in its best interest. 9. The Contract Officer completes the necessary contract modification for the novation and validates Vendor 2 information with Federal acquisition

information. 10. The novation request is approved by whomever the agency has provided the authority. 11. Both vendors have done work for the agency and have been set-up in the financial management system. 12. Both vendors are properly registered in all appropriate government acquisition systems. 13. Neither vendor is on the Do Not Pay list. 14. Vendor 2 is notified that payment will be delayed pending approval of the novation when the invoice is returned. FFMSR ID Reference(s) 1.1.2; 1.1.4; 2.1.2; 2.2.1; 2.2.2 Initiating Event The government receives a novation request along with an invoice from Vendor 2.

Use Case 040.FFM.L2.04 Novation



USE CASE 040.FFM.L2.04 NOVATION Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s) 1

a. Return invoice pending

approval of novation request (ACQ.040.020 Documentation of Delivery/Acceptance)

b. Identify and request additional documentation and certification requirements for novation (ACQ.040.030 Contract Modification)

c. Request processing of a liability accrual for the invoice (ACQ.040.020 Documentation of Delivery/Acceptance)

• Vendor 2’s invoice • Novation request

• Returned invoice • Request for additional

documentation and certifications for novation

• Request for processing of a liability accrual

2 Receive and process request for processing of a liability accrual (FFM.090.030 Accrual and Liability Processing)

• Returned invoice • Request for processing of a

liability accrual

• Appropriate liability accrual entry created with reference to source information



4 a. Receive additional documentation and certifications and approve novation request (ACQ.040.030 Contract Modification)

b. Request update to Vendor 1 and Vendor 2 payee information (e.g., contract information for vendor 2)

• Complete novation request documentation, including Vendor 1’s contract list and associated contracts

• Approved novation request • Request for update to Vendor 1

and Vendor 2 payee information (e.g., contract information for vendor 2)

• Request to update vendor 1 and 2 financial management records to reflect novation



USE CASE 040.FFM.L2.04 NOVATION Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s)


c. Request for update to Vendor 1 and Vendor 2 financial management records to reflect novation (ACQ.040.020 Documentation of Delivery/Acceptance)

5 a. Receive and process request for update to Vendor 1 and Vendor 2 payee information (e.g., contract information for vendor 2)

b. Receive and process request to update Vendor 1 and Vendor 2 financial management records to reflect novation

(FFM.030.010 Payee Set-up and Maintenance)

• Request updates to Vendor 1 and Vendor 2 payee information (e.g., contracts they support)

• Request to update Vendor 1 and Vendor 2 financial management records to reflect novation

• Vendor 1 and Vendor 2 payee information updated

• Appropriate Vendor 1 and Vendor 2 financial management records updated with reference to source information



7 a. Receive Vendor 2 invoice b. Accept invoiced Vendor 2

goods and services (ACQ.040.020 Documentation of Delivery/Acceptance)

• Vendor 2 invoice resubmittal • Vendor 2 goods and services


• Validated Vendor 2 invoice



USE CASE 040.FFM.L2.04 NOVATION Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s) 8 a. Receive receipt information

(receiving report, if used) information and reverse liability accrual (FFM.090.030 Accrual and Liability Processing)

b. Create payable (FFM.030.070 Payment Processing - Commercial Payments


• Validated Vendor 2 invoice



•


• Validated Vendor 2 invoice • Request for funds availability check




11 a. Approve vendor invoice b. Request processing of


• Validated vendor invoice • Funds availability response














USE CASE 040.FFM.L2.04 NOVATION Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s) 14 a. Receive and process

















050 Bill-to-Collect Use Case 050.FFM.L3.01 Aggregated Receivables for Custodial Revenues End-to-End Business Process: 050 Bill-to-Collect Business Scenario(s) Covered

• Unbilled Collections • Aggregated Receivables

• Custodial Revenues

Business Actor(s) Program Office; Finance Office; Private Sector Entities (PSE) Synopsis Funds (e.g., taxes, fees, royalties) from PSE activities are owed to an agency managing a custodial account. Periodic payments are submitted using a Treasury provided electronic payment system, and payment information is provided to the agency Program Office. The aggregated custodial revenue is reported by the agency Program Office. Reports substantiating the payments with activity information are submitted periodically to the agency Program Office. A periodic reconciliation of collections and PSE activity report information is performed to determine if there is a discrepancy. During a review, it is determined additional payments, penalties, and interest are due. The aggregated receivables are reported by the agency Program Office. At fiscal year-end, information for the Statement of Custodial Activity is provided by the Program Office, and the Financial Statement is produced by the Finance Office. 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 royalties (e.g., gas and oil), along with interest and penalties, if any, are being held for the Treasury General Fund. 9. Terms and conditions under which funds and periodic reports are due to the agency have been established. 10. The collecting agency retains administrative fees, if any, to cover expense of reconciliation and processing of underpayments. 11. The agency collecting the custodial revenues does not transfer the revenue to other agencies. 12. An IPAC transfer is not used; funds are redirected to the Treasury General Fund during period end processing via Treasury Central Accounting Reporting

System (CARS). FFMSR ID Reference(s) 1.1.2; 1.1.3; 1.1.4; 1.1.5; 1.3.1; 2.3.2 Initiating Event Royalty payments are submitted using a Treasury provided payment system.



USE CASE 050.FFM.L3.01 AGGREGATED RECEIVABLES FOR CUSTODIAL REVENUES Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 a. Receive and aggregate

periodic reports b. Receive royalty collection and

deposit information c. Request processing of

periodic aggregated royalty collection and deposit information

(Program Mission Activity)

• Periodic royalty reports, showing royalty amounts and collections for the period

• Royalty collection and deposit information

• Aggregated periodic reports • Request for processing of

aggregated royalty collection and deposit information

2 a. Receive and aggregate royalty collection and deposit information (FFM.060.040 Public Receipt Processing)

b. Recognize custodial collections for others (FFM.040.010 Revenue Processing)

c. Recognized custodial liability (FFM 090.030 Accrual and Liability Processing)

d. Generate appropriate royalty collection report (FFM.040.020 Revenue Reporting)

• Request for processing of aggregated royalty collection and deposit information

• Appropriate collection and deposit entry created with reference to source information

• Appropriate custodial collections entry created with reference to source information

• Appropriate custodial liability entry created with reference to source information

• Appropriate royalty collection report



4 a. Review reports and validate accuracy of royalty calculations

b. Determine underpayment, penalties, interest, and

• Appropriate revenue report • Aggregated periodic reports

• Request for processing of bill information for adjustments to royalty calculation plus penalties, interest, and



USE CASE 050.FFM.L3.01 AGGREGATED RECEIVABLES FOR CUSTODIAL REVENUES Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

administrative fees and send a bill

c. Request processing of bill information for adjustments to royalty calculation plus penalties and interest


administrative fees

5 a. Receive and process request for processing of bill information for adjustments to royalty calculation plus penalties, interest, and administrative fees (FFM.060.020 Public Receivable Set-up and Invoicing)

b. Establish receivable (FFM.060.020 Public Receivable Set-up and Invoicing)

c. Recognize custodial collections for others (FFM.040.010 Revenue Processing)

d. Recognized custodial liability (FFM 090.030 Accrual and Liability Processing)

e. Recognize revenue from administrative fees (FFM.040.010 Revenue Processing)

• Request for processing of bill information for adjustments to royalty calculation plus penalties, interest, and administrative fees

• Appropriate receivable entry created with reference to source information

• Appropriate custodial collections entry created with reference to source information

• Appropriate custodial liability entry created with reference to source information

• Appropriate administrative fees entry created with reference to source information

• Bill sent and received



USE CASE 050.FFM.L3.01 AGGREGATED RECEIVABLES FOR CUSTODIAL REVENUES Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 6 Post appropriate budgetary,



7 a. Receive adjusted royalty collection and deposit information

b. Receive penalties, interest, and administrative fees collection and deposit information

c. Request processing of adjusted royalty collection and deposit information

d. Request processing of penalties, interest, and administrative fees collection and deposit information


• Collection and deposit information received

• Request for processing of adjusted royalty collection and deposit information

• Request for processing of penalties, interest, and administrative fees collection and deposit information

8 a. Receive and process request for processing of adjusted royalty collection and deposit information

b. Receive and process request for penalties, interest, and administrative fees collection and deposit information

(FFM.060.040 Public Receipt Processing)

• Request for processing of adjusted royalty collection and deposit information

• Request for processing penalties, interest, and administrative fees collection and deposit information

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

• Appropriate receivable liquidated with reference to source information

• Appropriate penalties, interest, and administrative fees collection and deposit entries created with reference to source information



USE CASE 050.FFM.L3.01 AGGREGATED RECEIVABLES FOR CUSTODIAL REVENUES Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 9 Post appropriate budgetary,



10 a. Initiate period end closing (FFM 090.040 Period End Closing)

b. Liquidate custodial liability (FFM 090.030 Accrual and Liability Processing)

• Custodial collection and custodial liability information

• Appropriate custodial liability liquidation entry created with reference to source information

11 Provide fiscal year end information for the Statement of Custodial Activity (Program Mission Activity)

• Financial information associated with custodial activity

• Information for the Statement of Custodial Activity

12 Generate Statement of Custodial Activity to incorporate in the Financial Statement (FFM.110.020 Financial Statement Preparation)

• Information for the Statement of Custodial Activity

• Statement of Custodial Activity





Use Case 050.FFM.L3.02 Receivable Collection from Third Party Debtor End-to-End Business Process: 050 Bill-to-Collect Business Scenario(s) Covered

• Receivables Allocated Among Multiple Payers • Third Party Payers as Responsible Debtors

• Installment Agreement

Business Actor(s) Finance Office; Program Office; Private Sector Entities (PSEs) Synopsis A service (e.g., site cleanup) is performed by the government that must be reimbursed by multiple PSEs who are subsidiaries of a parent PSE. The costs of the service are allocated among the subsidiary PSEs and bills are generated. The payment for the services performed is not received from one of the subsidiary PSEs, causing penalties, interest, and administrative fees to accrue. A parent PSE is billed as the third party responsible debtor. As part of the collection effort, an installment agreement is established between the government and the parent PSE. The first installment agreement payment is received from the parent PSE.

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 agreements between the PSEs and the agency have been established and prescribe the terms of reimbursement. 9. The Program Office determines penalties, interest, and administrative fees. 10. The subsidiary and parent PSEs have already been established as payers in the financial system. 11. Collections are deposited through a Treasury managed service. 12. Late payment expense processing is offset by penalties, interest, and administrative fees collections which are deposited in the agency’s account. FFMSR ID Reference(s) 1.1.2; 1.1.3; 1.1.5; 2.2.4; 2.2.5; 2.2.6 Initiating Event The government performs services (e.g., site cleanup) to be reimbursed by PSEs.



USE CASE 050.FFM.L3.02 RECEIVABLE COLLECTION FROM THIRD PARTY DEBTOR Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 a. Determine cost allocation

among multiple subsidiary PSEs

b. Request establishment of receivables in accordance with the allocation


• Cost of government services • PSE agreements

• Billing information allocated among subsidiary PSEs

• Request for establishment of receivables in accordance with the allocation

2 a. Receive and process request for establishment of receivables in accordance with the allocation and set-up receivables (FFM.060.020 Public Receivable Set-up and Invoicing)

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

c. Generate and send bills to subsidiary PSEs (FFM.060.020 Public Receivable Set-up and Invoicing)

• Billing information allocated among subsidiary PSEs

• Request for establishment of receivables in accordance with the allocation

• Appropriate receivable entries created with reference to source information

• Appropriate revenue recognition entries created with reference to source information

• Generated and sent bills





USE CASE 050.FFM.L3.02 RECEIVABLE COLLECTION FROM THIRD PARTY DEBTOR Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 4 a. Receive collection and

deposit information for all but one subsidiary PSE

b. Request processing of collection and deposit information for all but one subsidiary PSE


• Collection and deposit information received for all but one subsidiary PSE

• Request for processing of collection and deposit information for all but one subsidiary PSE

5 a. Receive and process request for processing of collection and deposit information for all but one subsidiary PSE (FFM.060.040 - Public Receipt Processing)

b. Generate aged receivable report (FFM.070.030 Delinquent Debt Reporting)

• Request for processing of collection and deposit information for all but one subsidiary PSE

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

• Aged receivables report

6 a. Monitor age of receivables and determine penalties, interest, and administrative fees for late collection

b. Request dunning notice for unpaid balance, penalties, interest, and administrative fees for third party responsible debtor


• Aged receivables report • PSE agreements

• Unpaid balance, penalties, interest, and administrative fees

• Request for dunning notice for unpaid balance, penalties, interest, and administrative fees for third party responsible debtor



USE CASE 050.FFM.L3.02 RECEIVABLE COLLECTION FROM THIRD PARTY DEBTOR Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 7 a. Receive and process request

for dunning notice for unpaid balance, penalties, interest, and administrative fees for third party responsible debtor (FFM.070.010 Delinquent Debt Collection)

b. Adjust revenue for unpaid receivable (reduce unpaid balance for subsidiary PSE and create entry for third party responsible debtor) (FFM.040.010 Revenue Processing)

c. Generate and send dunning notice to third party responsible debtor (FFM.060.020 Public Receivable Set-up and Invoicing)

• Request for dunning notice for unpaid balance, penalties, interest, and administrative fees for third party responsible debtor


• Appropriate revenue adjustment (from unpaid portion of original bill to subsidiary PSE) entry created with reference to source information

• Appropriate revenue recognition, for unpaid balance, penalties, interest, and administrative fees (to be paid by third party responsible debtor), entry created with reference to source information

• Generated dunning notice to third party responsible debtor



9 Receive request for installment agreement from third party responsible debtor (Program Mission Activity)

• Installment agreement request by third party responsible debtor

• Installment agreement and terms

• Request to establish installment agreement with third party responsible debtor



USE CASE 050.FFM.L3.02 RECEIVABLE COLLECTION FROM THIRD PARTY DEBTOR Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 10 Receive and process request to

establish installment agreement with third party responsible debtor (FFM.070.010 Delinquent Debt Collection)

• Installment agreement and terms

• Request to establish installment agreement with third party responsible debtor

• Appropriate updated receivable entries created per installment agreement with reference to source information

• Appropriate revenue recognition entries created per installment agreement with reference to source information



12 a. Receive installment collection and deposit information

b. Request processing of installment collection and deposit information


• Installment collection and deposit information received

• Request for processing of installment collection and deposit information

13 a. Receive and process installment collection and deposit information

b. Adjust receivable (FFM.060.040 Public Receipt Processing)

• Request for processing of installment collection and deposit information


• Appropriate receivable adjustment entry created with reference to source information





Use Case 050.FFM.L3.03 Miscellaneous Receipts End-to-End Business Process: 050 Bill-to-Collect Business Scenario(s) Covered

• Miscellaneous Receipts Business Actor(s) Finance Office; Program Office; Non-Federal Entity (NFE) Synopsis Miscellaneous receipt funds are received by check from an NFE for work an agency performs as part of its ongoing mission. The agency's statutory authority specifies the portion of the funds that may be retained for use in agency operations and the remainder of the funds are allocated to a General Fund Receipt Account (GFRA). 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 has been given statutory authority and an exception to the Miscellaneous Receipts Act; its determination of funds to use for its operations is

within its statutory authority and thus does not violate the Miscellaneous Receipts Act. 9. An agreement with the NFE for work the agency performs has already been established. 10. The word “check” may include other forms of reimbursement such as ACH EFT, and credit card. 11. A bill, equal to the miscellaneous receipts check received, has already been sent, a receivable established, and deferred revenue liability appropriately

recognized for the services the agency will provide the NFE. 12. Services are delivered per agreement with no refund required. 13. An IPAC transfer is not used; funds are redirected to the Treasury General Fund during the year end sweep of General Fund Receipt Account (GFRA) via

Treasury Central Accounting Reporting System (CARS). FFMSR ID Reference(s) 1.1.2; 1.1.5; 2.2.5 Initiating Event The Program Office receives a check for miscellaneous receipts.



USE CASE 050.FFM.L3.03 MISCELLANEOUS RECEIPTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 a. Determine the amount that

can be used for operations, per statutory authority

b. Provide NFE check and amount to allocate to operations

c. Request deposit of check and allocation of proceeds between operating and General Fund accounts


• NFE check • Statutory authority allocation

guidance • NFE agreement

• Amount allocable to operations • NFE check • Request for deposit of check and

allocation of proceeds between operating and General Fund accounts

2 a. Receive and process request for deposit of check and allocation of proceeds between operating and General Fund accounts (FFM.060.040 Public Receipt Processing)

b. Deposit NFE check (FFM.060.040 Public Receipt Processing)

c. Allocate proceeds between operating and general funds account (FFM.060.040 Public Receipt Processing)

d. Recognize revenue (FFM 040.010 Revenue Processing)

e. Liquidate deferred revenue liability (FFM 040.010 Revenue Processing)

f. Liquidate receivable (FFM.060.040 Public Receipt

• Amount allocable to operations • NFE check • Request for deposit of check and

allocation of proceeds between operating and General Fund accounts

• Appropriate revenue recognition entry created for amount allocable to operations with reference to source information

• Appropriate general fund receipt account entry created with reference to source information

• Appropriate deferred revenue liability liquidation entry created with reference to source information

• Appropriate receivable liquidation entry created with reference to source information



USE CASE 050.FFM.L3.03 MISCELLANEOUS RECEIPTS Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s)

Processing)





Use Case 050.FFM.L2.01 AR/AP Netting End-to-End Business Process: 050 Bill-to-Collect Business Scenario(s) Covered

• AR/AP Netting Business Actor(s) Finance Office; Program Office; Private Sector Entity (PSE) Synopsis Funds (e.g., fees) from ongoing PSE activities are periodically billed by the agency. Payments are submitted by the PSE using a Treasury provided electronic payment system, and collection information is provided to the agency Program Office. An overpayment is made on the first periodic bill. A payable reflecting a refund due to the PSE is established and held. The bill for the subsequent period is prepared. The bill is reduced by the payable (refund) to cover the overpayment and a revised bill is prepared and sent by the Finance Office. 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. An order or award for the services provided to the PSE were established under a previous Request-to-Procure process. 9. The agency authority to collect and spend the fees has been established under a previous Budget Formulation-to-Execution process. 10. The fee agreement with the PSE, permitting application of credits and payment offsets in the billing process, has been established. 11. The overpayment is less that the “next” periodic payment amount. FFMSR ID Reference(s) 1.1.2; 1.1.5; 2.2.1; 2.2.2 Initiating Event The first billing date for PSE fees arrives.



USE CASE 050.FFM.L2.01 AR/AP NETTING Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 a. Determine fees due from PSE

activity for first periodic bill b. Request processing of first

periodic bill information (Program Mission Activity)

• PSE activity information • First periodic bill information • Request for processing of first

periodic bill information

2 a. Receive and process request for processing of first periodic bill information

b. (FFM.060.040 Public Receipt Processing)

c. Establish receivable d. (FFM.060.040 Public Receipt

Processing) e. Recognize revenue f. (FFM.040.010 Revenue

Processing) g. Generate and send first

periodic bill (FFM.060.040 Public Receipt Processing)

• First periodic bill information • Request for processing of first

periodic bill information


• Appropriate revenue recognition entry created with reference to source information

• First periodic bill sent





USE CASE 050.FFM.L2.01 AR/AP NETTING Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 4 a. Receive first periodic collection

and deposit information, which reflects an overpayment

b. Request processing of first periodic collection and deposit information

c. Determine and validate overpayment amount and request establishing and holding a payable for a refund due to PSE


• First periodic collection and deposit information, reflecting an overpayment

• Periodic collection and deposit information

• Request for processing of first periodic collection and deposit information

• Validated refund amount information

• Request to establish and hold a payable for a refund due

5 a. Receive and process first periodic collection and deposit information (FFM.060.040 Public Receipt Processing)

b. Apply portion of collection to liquidate billed receivable balance (FFM.030.070 Payment Processing – Commercial Payments)

c. Receive and process request for establishing and holding a payable for refund due to PSE

d. (FFM.030.070 Payment Processing – Commercial Payments)

• Periodic collection and deposit information

• Request for processing of first periodic collection and deposit information

• Validated refund amount information

• Request to establish and hold a payable for a refund due


• Appropriate billed receivable liquidation entry created with reference to source information






USE CASE 050.FFM.L2.01 AR/AP NETTING Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 7 a. Determine fees due from PSE

activity for subsequent periodic bill

b. Request processing of subsequent periodic bill information


• PSE activity information • Agreement with PSE

• Subsequent bill information • Request for processing of

subsequent periodic bill information

8 a. Receive and process request for processing of subsequent periodic bill information (FFM.060.040 Public Receipt Processing)

b. Net the receivable for the subsequent periodic bill and the payable for the overpayment of the first periodic bill (FFM.060.040 Public Receipt Processing)

c. Recognize revenue (FFM.040.010 Revenue Processing)

d. Generate and send adjusted subsequent periodic bill (FFM.060.040 Public Receipt Processing)

• Subsequent bill information • Request for processing of

subsequent periodic bill information


• Appropriate receivable adjustment entry created with reference to source information

• Appropriate earned revenue entry created with reference to source information

• Appropriate payable entry liquidated with reference to source information

• Adjusted subsequent periodic bill sent





USE CASE 050.FFM.L2.01 AR/AP NETTING Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 10 a. Receive subsequent periodic

collection and deposit information

b. Request processing of subsequent periodic collection and deposit information


• Subsequent periodic collection and deposit information


• Request for processing of subsequent periodic collection and deposit information

11 Receive and process request for processing of subsequent periodic collection and deposit information (FFM.060.040 Public Receipt Processing)


• Request for processing of subsequent periodic collection and deposit information






060 Record-to-Report Use Case 060.FFM.L3.01 Supplementary Stewardship Reporting End-to-End Business Process: 060 Record-to-Report Business Scenario(s) Covered

• Supplementary Stewardship Reporting Business Actor(s) Finance Office; Program Office Synopsis Investments in educational, training and research activities, and Non-Federal physical property are made by the program office. Costs associated with stewardship investments (e.g., grants, land, education, training, and research) are captured in the financial statement and a supplementary stewardship report is prepared to document the long term benefits the expenditures yield. 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 collects information for the Supplementary Stewardship Report and provides it to the Finance Office. 9. Grants for nonfederal physical property and research and development were awarded and executed in previous Apply-to-Perform business processes. 10. Acquisitions for services to provide public education and training were accomplished in previous Request-to-Procure and Procure-to-Pay business processes. 11. The Supplementary Stewardship report is included in the Financial Statement in a subsequent Record-to-Report process. FFMSR ID Reference(s) 1.1.3; 1.3.1 Initiating Event An agency prepares its financial statement which includes a Supplementary Stewardship Report.



USE CASE 060.FFM.L3.01 SUPPLEMENTARY STEWARDSHIP REPORTING Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 Request financial information

associated with stewardship investments (Program Mission Activity)

• Request to produce Supplementary Stewardship Report information

• Request for financial information associated with stewardship investments

2 Receive and process request for financial information associated with stewardship investments (FFM.020.060 Financial Asset Information Reporting)

• Request for financial information associated with stewardship investments

• Financial information associated with stewardship investments

3 a. Determine the long-term-benefit of the stewardship investment

b. Provide the information needed for Supplementary Stewardship Report


• Financial information associated with stewardship investments

• Long-term-benefit of stewardship investment

• Information for the Supplementary Stewardship Report

4 Generate Supplementary Stewardship Report to incorporate in the Financial Statement (FFM.110.020 Financial Statement Preparation)

• Long-term-benefit of stewardship investment

• Information for the Supplementary Stewardship Report

• Supplementary Stewardship Report



070 Agree-to-Reimburse Use Case 070.FFM.L3.02 Reimbursable Agreement with Private Sector with Payments-in-Advance End-to-End Business Process: 070 Agree-to-Reimburse Business Scenario(s) Covered

• Reimbursable Agreement with Private Sector • Payment in Advance

• Non-Government Source Funds Collection • Government Property Leased to Public

Business Actor(s) Finance Office; Program Office; Private Sector Entity (PSE) Synopsis A reimbursable agreement is established between a Federal agency (lessor) and a PSE (lessee) to lease Federal office space. Per the agreement, the entire amount is paid in advance and revenue is recognized as earned when monthly lease payments are due. The liability for the advance is reduced each month as revenue is recognized. The lease ends, and the full amount of the security deposit is refunded. The agreement is 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. The Program Office is authorized to enter into a reimbursable agreement with the private sector. 9. All terms and conditions, are documented in the reimbursable agreement. While OMB Circular A-11 allows for use of working capital funds if available, the

agreement with the PSE requires collection in advance. 10. The agency has an account authorized by the Treasury to hold the advance collections. FFMSR ID Reference(s) 1.1.2; 1.1.4; 1.1.5; 2.2.1; 2.2.2; 2.2.4; 2.2.5 Initiating Event The Program Office and PSE negotiate terms for a reimbursable agreement.



USE CASE 070.FFM.L3.02 REIMBURSABLE AGREEMENT WITH PRIVATE SECTOR WITH PAYMENTS-IN-ADVANCE Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 a. Request that the reimbursable

agreement be established b. Receive advance per

reimbursable agreement, including security deposit

c. Request deposit and processing of the advance


• Reimbursable agreement terms • Collection of advance

• Request to establish the reimbursable agreement

• Request for deposit and processing of collection of advance

2 a. Receive and process request to establish the reimbursable agreement (FFM.050.010 Reimbursable Agreement Set-up and Maintenance)

b. Receive and process request to deposit and process advance (FFM.050.030 Reimbursable Invoicing)

c. Establish liability for the advance (FFM.090.030 Accrual and Liability Processing)

• Reimbursable agreement terms • Request to establish the

reimbursable agreement • Request for deposit and

processing of advance

• Reimbursable agreement • Appropriate receivable entry


• Appropriate advance deposit information created with reference to source information

• Appropriate advance liability entry created with reference to source information



4 a. Request revenue recognition for monthly lease collection

b. Request liquidation of advance liability as appropriate


• Reimbursable agreement terms • Request for revenue recognition for monthly lease collection

• Request for liquidation of advance liability as appropriate



USE CASE 070.FFM.L3.02 REIMBURSABLE AGREEMENT WITH PRIVATE SECTOR WITH PAYMENTS-IN-ADVANCE Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 5 a. Receive and process request

to recognize revenue for monthly lease collection (FFM.040.010 Revenue Processing)

b. Receive and process request for liquidation of advance liability as appropriate (FFM.090.030 Accrual and Liability Processing)

• Request for revenue recognition for monthly lease collection

• Request for liquidation of advance liability as appropriate

• Appropriate revenue recognition entry created with reference to source information

• Appropriate advance liability liquidation entry created with reference to source information



7 a. Provide notice of lease expiration

b. Inspect the property and determine a full refund of the security deposit is due

c. Request refund of security deposit


• Lease term expiration without renewal

• Reimbursable agreement terms

• Request for refund of security deposit

8 a. Receive and process request for refund of security deposit (FFM.050.060 Reimbursable Closeout)

b. Establish refund payable (FFM.030.070 Payment Processing – Commercial Payments)

c. Liquidate security deposit liability (FFM.090.030 Accrual and Liability Processing)

• Request for refund of security deposit

• Reimbursable agreement terms

• Appropriate security deposit refund payable entry created with reference to source information

• Appropriate security deposit liability liquidation entry created with reference to source information



USE CASE 070.FFM.L3.02 REIMBURSABLE AGREEMENT WITH PRIVATE SECTOR WITH PAYMENTS-IN-ADVANCE Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 9 Request funds availability check

(Program Mission Activity) • Validated security deposit

refund • Request for funds availability

check 10 Receive and process request for

funds availability check (FFM.030.020 Obligation Management)



11 a. Approve security deposit refund

b. Request processing of approved vendor invoice


• Funds availability response • Validated security deposit

refund

• Approved security deposit refund



b. Liquidated obligation (FFM.030.020 Obligation Management)










USE CASE 070.FFM.L3.02 REIMBURSABLE AGREEMENT WITH PRIVATE SECTOR WITH PAYMENTS-IN-ADVANCE Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 14 a. Receive and process













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


16 Request close out of reimbursable agreement (Program Mission Activity)

• Reimbursable agreement project code

• Request for close out of reimbursable agreement

17 Receive and process request for close out of reimbursable agreement (FFM.050.060 Reimbursable Closeout)

• Request for close out of reimbursable agreement

• Appropriate close order entries created with reference to source information



USE CASE 070.FFM.L3.02 REIMBURSABLE AGREEMENT WITH PRIVATE SECTOR WITH PAYMENTS-IN-ADVANCE Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 18 Post appropriate budgetary,





Use Case 070.FFM.L1.02 Reimbursable Agreement from the Buyer’s Perspective End-to-End Business Process: 070 Agree-to-Reimburse Business Scenario(s) Covered

• Reimbursable Agreement from the Buyer’s Perspective • IPAC Chargeback Business Actor(s) Finance Office; Program Office; Federal Agency Seller; Federal Agency Buyer; Service Provider Synopsis A reimbursable agreement was previously established between two Federal agencies for a one-time service. The Federal Agency Seller is to provide the Federal Agency Buyer with services in support of an upcoming event; the Federal Agency Seller is required to be paid in advance for the services and pulls the collection. An IPAC is initiated to transfer the agreed funds before the event. Services are provided and the Federal Agency Buyer is not satisfied that they are as agreed. A dispute is initiated by the Federal Agency Buyer. The dispute is resolved and an IPAC chargeback is initiated to transfer the agreed refund from the Federal Agency Seller to the Federal Agency Buyer. 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 Seller has approved reimbursable authority and sufficient funding ceiling to provide the services to the Federal Agency Buyer. 9. The Federal Agency Buyer has obligated funds and validated funds availability to cover the advance. 10. The amount transferred from the Federal Agency Buyer to the Federal Agency Seller does not exceed the agreed upon amount. 11. Both agencies are properly registered in the IPAC system. 12. Both agencies have all pertinent information to make an IPAC transfer. 13. Both agencies follow IPAC business rules. 14. The Federal Agency Buyer’s request for the IPAC adjustment is within 90 days of the original IPAC transfer to the Federal Agency Buyer. FFMSR ID Reference(s) 1.1.2; 1.1.5; 2.2.1; 2.2.2 Initiating Event A Federal agency agrees to prepay for one-time reimbursable services.



USE CASE 070.FFM.L1.02 REIMBURSABLE AGREEMENT FROM THE BUYER’S PERSPECTIVE Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s) 1

Federal Agency Seller requests an IPAC collection in advance for services to be provided (Service Provider Activity)

• Reimbursable agreement • Request for initiation of IPAC collection

2 a. Receive and process request for initiation of IPAC collection from Federal Agency Buyer (FFM.030.030 Payment Processing - Intragovernmental Payments)

b. Create undelivered order with advance collection (FFM.050.010 Reimbursable Agreement Set-up and Maintenance)

c. Receive notice of IPAC transfer (FFM.030.120 Payment Confirmation)

• Request for initiation of IPAC collection

• Reimbursable agreement

• IPAC disbursement from Federal Agency Buyer Treasury Account Symbol (TAS)/Agency Location Code (ALC) to Federal Agency Seller TAS/ALC

• Appropriate Federal Agency Buyer advance entry created with reference to source information

• Appropriate Federal Agency Buyer undelivered order entry created with reference to source information

• Notice of IPAC transfer • IPAC disbursement information

3 Receive notice of IPAC transfer (Service Provider Activity)


• Request capture of advance information

4 Receive and process request to capture advance information (FFM.030.030 Payment Processing - Intragovernmental Payments)

• Request capture of advance payment information

• Appropriate Federal Agency Buyer expenditure entry created with reference to source information





USE CASE 070.FFM.L1.02 REIMBURSABLE AGREEMENT FROM THE BUYER’S PERSPECTIVE Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s) 6 Federal Agency Buyer receives

services and requests processing of receipt. (Program Mission Activity)

• Services received • Request for processing of receipt of services

7 Receive and process receipt of services (FFM.050.040 Reimbursable Receipt Processing)

• Request for processing of receipt of services


• Appropriate undelivered order liquidation entry created with reference to source information

8 a. Federal Agency Buyer reviews IPAC disbursement information, reviews services received, finds that some services paid for were not performed, and disputes the IPAC disbursement amount

b. Federal Agency Seller and Federal Agency Buyer resolve the dispute and agree on the amount to be refunded

c. Federal Agency Buyer requests an IPAC adjustment (chargeback)


• IPAC disbursement information • Reimbursable agreement

• Disputed IPAC collection • Dispute resolution • Request for initiation of IPAC

collection (chargeback)



USE CASE 070.FFM.L1.02 REIMBURSABLE AGREEMENT FROM THE BUYER’S PERSPECTIVE Typical Flow of Events FM Event Non-FM Event Input(s) Output(s) / Outcome(s) 9 a. Receive and process initiation

of IPAC collection (chargeback) (FFM.030.030 Payment Processing - Intragovernmental Payments)

b. Receive notice of IPAC transfer (FFM.030.120 Payment Confirmation)

c. Reverse obligation liquidation for disputed advance amount (FFM.030.020 Obligation Management)

d. Adjust expenditure for amount actually paid (FFM.030.030 Payment Processing - Intragovernmental Payments)

e. Deobligate Federal Agency Buyer disputed disbursement (FFM.030.020 Obligation Management)

• Request for initiation of IPAC collection (chargeback)

• IPAC collection (chargeback) to Federal Agency Buyer TAS/ALC from Federal Agency Seller TAS/ALC

• IPAC collection confirmation information

• Appropriate Federal Agency Buyer obligation liquidation reversal entry created with reference to source information

• Appropriate Federal Agency Buyer expenditure entry adjusted with reference to source information

• Appropriate Federal Agency Buyer deobligation entry created with reference to source information






100 Book-to-Reimburse (Travel)

End-to-End Business Process: 100 Book-to-Reimburse (Travel) Use Case 100.FFM.L3.01 Travel Sponsored by Non-Government Source

Business Scenario(s) Covered • Travel Sponsored by Non-Government Source • Non-Government Source Payment In-Kind

Business Actor(s) Travel Office; Finance Office; Program Office; Non-Government Sponsor Synopsis A request for travel has been made by a Non-Government Sponsor with a written offer to partially pay in-kind for some travel expenses (e.g., the hotel expense). The request has been accepted by the government. A travel authorization with all anticipated travel expenses and a notation of which expenses will be paid in-kind by the Non-Government Sponsor is prepared and submitted. The portion to be paid in-kind is excluded from the amount obligated. Travel is completed and a travel voucher is prepared and submitted. The expenses paid in-kind are excluded from the travel voucher. A split payment is made to pay the traveler for out-of-pocket expenses and to pay the travel 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 employee has a travel card and is in good standing with the card company. 9. The Travel Office does not require funds be committed prior to or for the travel authorization. 10. The obligation amount is sufficient to cover the government portion of the TDY travel expenses. 11. The travel card company has already been established in the financial system as a payee. 12. The Non-Government Sponsor pays the vendor (e.g., hotel operator) directly for their portion of the travel expenses. FFMSR ID Reference(s) 1.1.2; 1.3.1; 2.1.2; 2.2.1; 2.2.2 Initiating Event The Travel Office provides a TDY travel authorization.



USE CASE 100.FFM.L3.01 TRAVEL SPONSORED BY NON-GOVERNMENT SOURCE Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 1 a. Receive and validate TDY

travel authorization for travel partially paid in-kind by a Non-Government Sponsor, noting amount to be paid in-kind in the remarks section of the authorization (this amount is excluded from amount obligated)


(TRT.010.030 Temporary Duty (TDY) and Local Travel Authorization Processing)

• TDY travel authorization with notation of amount to be paid in-kind

• Validated TDY travel authorization


2 Receive and process request for funds availability check (authorized amount less portion to be paid in-kind) (FFM.010.020 Fund Allocation and Control)



3 a. Approve TDY travel authorization

b. An event requiring an obligation occurs

(TRT.010.030 Temporary Duty (TDY) and Local Travel Authorization Processing)

• Validated TDY travel authorization


• Approved TDY travel authorization

4 Receive approved TDY travel authorization and obligate funds (authorized amount less portion to be paid in-kind) (FFM.030.020 Obligation Management)

• Approved TDY travel authorization




USE CASE 100.FFM.L3.01 TRAVEL SPONSORED BY NON-GOVERNMENT SOURCE Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 5 Post appropriate budgetary,



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


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

• TDY travel expense voucher (not including amount paid in-kind)

• Audited TDY travel voucher • Request for funds availability

check




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

credit card company and employee payables

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 Receive and process request for processing of TDY voucher payables (FFM.030.050 Payment Processing - Travel TDY and Local Payments)

• Request for processing of TDY voucher payables

• Appropriate TDY voucher payables created with reference to source information






USE CASE 100.FFM.L3.01 TRAVEL SPONSORED BY NON-GOVERNMENT SOURCE Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 11 Request disbursement to credit

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

• Approved TDY travel voucher • Request for disbursement to credit card company

• Request for disbursement to employee



USE CASE 100.FFM.L3.01 TRAVEL SPONSORED BY NON-GOVERNMENT SOURCE Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 12 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 disbursement to credit card company (FFM.030.070 Payment Processing - Commercial Payments)

d. Initiate disbursement 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

• Certified disbursement schedule • Appropriate disbursement-in -

transit entry created with reference to source information



• Appropriate disbursement entries created with reference to source information

• Credit card company receives payment

• Employee receives payment



USE CASE 100.FFM.L3.01 TRAVEL SPONSORED BY NON-GOVERNMENT SOURCE Typical Flow of Events FFM Event Non-FFM Event Input(s) Output(s) / Outcome(s) 13 Post appropriate budgetary,



14 Provide travel-related financial management information (e.g., status of obligations and payments) as scheduled or requested (FFM.110.040 Financial Performance and Operational Reporting)

• Period end • Travel transactions

• Periodic travel-related financial management information with reference to source information

Documents

Federal Financial Management Phase 2 Business Use … · a. Receive and process request for loading of budget information into the financial system (FFM.010.010 Budget Set-up and