Cdc
DFAS handles the accounting processes at base level.
Structure within each field site is mostly standardized, but may vary at some locations.
DFAS was actvated to reduce costs and improve the overall quality of DOD financial management.
FMA handles the acconting processes at base level serves as a liasion between the bas organizations and DFAS.
Reports and analysis
The Acquisition Division
Finance and Accounting
The Security Processing Division
ESP code
Allotment code
Budget activity code
Appropriation symbol
Step 1
Step 3
Step 5
Step 6
Trust
Deposit
General
Revolving
ESP
EEIC
Sales
ADSN
Budget project
Budget program
Budget subproject
Budget program activity code
Goods are received
Payment is received
Payment is requested
Service is requested
An obligation stage
An expenditure stage
A disbursement stage
A commitment stage
AEP
COO
UOO
AEU
GAFS as unfilled customer orders (UFCO)
GAFS as filled orders uncollected (FOU)
SBSS as UFCO
SBSS as FOU
Identify whether funds are at the commitment or obligation stage
Determine the type of accounting your working with.
Ensure that funds are loaded into th correct stage.
Start with disbursement accounting.
Step 1
Step 2
Step 3
Step 5
Immediate access storage
Permanent storage
Temporary storage
Off-line storage
Find summary record (FSR)
Control summary record (CSR)
Program summary record (PSR)
Document summary record (DSR)
FSR
CSR
PSR
DSR
Standard Procuremet System (SPS)
Integrated Accounts Payable System (IAPS)
Automated Business Services Systems ( ABSS)
General Accounting and Finance System (GAFS)
ICI
SPS
SMAS
ATRAS
Defense Enterprise Accounting and Management System (DEAMS)
Obligation Adjustment Reporting System (OARS)
Automated Business Services System (ABSS)
Centralized Disbursing System (CDS)
Add the line items
Route the document
Add the line of accounting
Add the administrative data
The contracting official
The certifying official
The resource advisor
The approver
Approver, resource advisor, certifying official
Resource advisor, approver, certifying official
Certifying official, approver, resource advisor
Certifying official, resource advisor, approver
DDO
DO
RA
Comptroller
Budget officer
Certifying official
Contracting officer
Resource advisor (RA)
Input
Reject
Override
Advance
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