###### JFMIP Core Financial Management System Qualification Test Plan

###### March 2000

###### 

###### 

###### 

###### Prepared for:

###### 

###### **Joint Financial Management Improvement Program**

###### 1990 K Street, NW, Suite 430

###### Washington, DC 20006

###### 

###### 

###### Prepared by:

###### **Logistics Management Institute**

2000 Corporate Ridge

McLean, VA 22102-7805

### Table of Contents

#### Section 1: General

####### 

> Introduction
>
> Purpose of the Test

######## Test Execution Plan

######## Test Execution Schedule

> Test Team Composition, Roles, and Responsibilities

######## Evaluation of Test Results

#### Section 2: Test Approach

> Overview of Approach
>
> Composition of Test
>
> Types of Transactions

#### Section 3: Test Data Description/Assumptions

######## The "Information Technology Services Agency"

Approach for Testing Cost Management Requirements

######## General Assumptions

> Test Cycle Progression
>
> Pre-Test Set-Up and Preparation
>
> Test Execution Materials
>
> Test Outputs
>
> External Electronic Inputs

Appendix A: Test Cycle Information

Appendix B: Additional Expected Results/Outputs for Cost Management
Processes

Appendix C: Pre-Test Data Set-Up

Appendix D: Report Content

Appendix E: Test Execution Materials

### [Section 1: General]{.underline}

#### Introduction

This test plan provides the information necessary to prepare for and
execute the Joint Financial Management Improvement Program (JFMIP) Core
Financial Management System Qualification Test. This plan includes the
following items:

-   General schedule and plan for the test

-   Discussion of roles and responsibilities

-   Overview of test approach

-   Test objectives and the types of transactions being tested

-   Description of the test organization, including

```{=html}
<!-- -->
```
-   Background on the Information Technology Services Agency and
    structure

-   Cost management model being followed and assumptions

-   Test cycle inventory and description

-   Test data overview

-   Test set-up data

-   Test execution materials/scripts.

#### Purpose of the Test

The purpose of the test is to enable the JFMIP PMO to validate that the
offered core financial management software meets the requirements
outlined in the JFMIP Systems Requirements document (JFMIP SR-99-4). In
particular, the test execution plan includes tests to evaluate and
gather information on the following:

-   Performing functions that satisfy the stated requirements, including
    generation of reports

-   Gathering information on how the software meets certain processing
    requirements

-   Identifying and gathering information on specific value-added
    features of the software.

#### Test Execution Plan

The test will be conducted at a vendor provided site using vendor
provided hardware and software at a time coordinated by the vendor and
JFMIP. JFMIP will provide data for the test. The vendor is responsible
for the entry of data into the system as well as the total operation of
the system. The test is scheduled for five business days and normally is
conducted Monday through Friday. The vendor is responsible for loading
the setup tables provided by JFMIP prior to the arrival of the
government test team. JFMIP will verify pre-test data set-up.

The vendor is expected to provide the government test team with office
space to accommodate a team of up to five people. The office space
should allow the test team adequate table or desk space to set up
computers and review documents.

The government test team will verify that the vendor's system and
architecture conforms to the description provided in the application and
note any differences and verify the software product name and version.
The government team will then oversee the entry of test step data and
observe expected results in the order enumerated in the testing plan.
The test team will note the satisfactory completion of each mandatory
test step. The test team will also gather descriptive information on
selected mandatory test steps as described below. The vendor will be
provided the opportunity to review these descriptions and to offer
suggested changes.

In addition, the JFMIP test team will collect information on selected
mandatory requirements for publication in the Knowledgebase. These
selected mandatory requirements are identified in the "Related
Requirements Numbers" column of the Software Functional Description
Questions, Appendix B of the Application for the Core Federal Financial
System Software Qualification Test

Following satisfactory completion of the mandatory steps, the government
test team will observe value added features. The government will
identify the selected value added features they intend to observe at the
time the test is scheduled. Similar to the conduct of the mandatory test
steps, the government team will oversee the entry of test step data and
observe expected results. The test team will note the accomplishment of
each value added test step. The test team will also gather descriptive
information on selected value added test steps identified by the test
plan and provide the vendor a chance to review and comment.

## Software/Hardware Requirements for the Test

In preparation for the test, the vendor is responsible for establishing
the hardware configuration for testing and for loading the software to
be tested. No other software other than that being tested for
qualification should be on the system.

The vendor should have a minimum of two separate terminals (or personal
computers) which have access to the software for concurrent processing.

## 

## Verification of Test Set-Up and Test Platform Configuration

At the start of the test, the JFMIP Test Team will require on-line
verification and/or reports reflecting that the pre-test set up data has
been properly loaded into the system. In addition, JFMIP will confirm
the platform configuration on which the software is being tested.

## Pre-Test Demonstration of Software

The demonstration is optional and will be conducted only with the
agreement of the vendor and JFMIP. The demonstration will be scripted by
the vendor using the site, architecture, and platform of his choice. The
purpose of the demonstration is to provide JFMIP evidence of operational
system software capabilities and to provide JFMIP an understanding of
the way the software operates. This understanding is meant to improve
the efficiency of the administration of the test.

To support the purposes of providing evidence of an operational system,
the vendor is requested to script the demonstration to display the
software's ability to accomplish several mandatory requirements. To
support the purposes of familiarizing JFMIP with the system to improve
the conduct of the test, the vendor is requested to demonstrate how the
user interacts with the application, data input screens, system
maintenance and set-up, security, and reporting capabilities. JFMIP
recognizes that the demonstration is time-constrained and not
comprehensive. The software capability demonstration [does
not]{.underline} take the place of the software qualification test.

## Demonstration of Value Added Features

The software vendor is invited to demonstrate software functions that
satisfy the value-added features that have been identified by JFMIP as
an element of the software qualification process. The vendor should
demonstrate these value-added features in the same order as they have
been prioritized by the federal agencies. Once the vendor has completed
demonstration of the value-added capabilities that the specific software
package satisfies from the JFMIP prioritized list, the vendor may also
demonstrate features of the software which are not included in the list
of value-added features identified by JFMIP. The vendor has up to four
(4) hours to demonstrate the software value-added features [following
completion of the test]{.underline}. If test execution (including the
pre-test demonstration of software) requires 40 hours, the demonstration
of value-added features will be conducted on the next business day.

## Changes to Test Data Prior to Test Execution

JFMIP will use test cases and test steps published in the Knowledgebase.
When JFMIP chooses to use test data (text and numeric data) contained in
the Knowledgebase, the vendor's financial system software is expected to
produce results that match the expected results as published in the
Knowledgebase. However, the government reserves the right to change data
values (text or numeric) from values shown in the Knowledgebase and
expects that the vendor's application results will change appropriately.
(For example, if a payee name changes from Jones to Smith, the system
journal entry should reflect the accurate information based on the
latest available test data.)

## Test Delays

JFMIP estimates that the test will take up to five (5) days to complete.
If there are delays caused by a system, disk, or network crash, or any
other similar event, JFMIP will not extend the time to complete the
test. It is the vendor's responsibility to complete the test within the
5-day period. However, if there is a delay caused by an outside event
(such as a major power failure), it may be necessary to reschedule the
test partially or in its entirety. The JFMIP Test Team Lead, after
consulting with the Vendor Team Lead, will make that determination.

#### Test Execution Schedule

The following table presents the proposed JFMIP schedule. The schedule
is subject to change depending on the time required to complete each
step and cycle. Each vendor will be allowed five (5) business days,
extending from 8:00 AM through 5:00 PM to complete the test. Processing
to accommodate such things as batch cycles, reports, etc., may be
permitted outside the business day at the discretion of JFMIP.

The test has been divided into seven cycles. Each cycle is associated
with a "logical" day and is associated with a transaction date. If the
system is batch oriented, batch cycles necessary to process the
"logical" day's transactions must be run prior to executing the next
cycle. The cycles and suggested execution schedule are defined in the
table below. For more detailed information about the specific cycles,
refer to Appendix A.

+--------+-----+---------------------------------------------+---------+
| ***Exe | **  | ***Types of Activities Performed***         | ***Tran |
| cution | *Cy |                                             | saction |
| Day*** | cle |                                             | Date*** |
|        | *** |                                             |         |
+========+=====+=============================================+=========+
| Test   | NA  | -   Vendor demonstrates core functional     | NA      |
| day 1  |     |     capabilities of software                |         |
+--------+-----+---------------------------------------------+---------+
| Test   | Cy  | -   Generate a beginning trial balance,     | 10/1/99 |
| day 1  | cle |     transaction register, and status of     |         |
|        | 0   |     funds.                                  |         |
|        |     |                                             |         |
|        |     | -   Perform adhoc queries of various tables |         |
|        |     |     to validate set-up data.                |         |
+--------+-----+---------------------------------------------+---------+
| Test   | Cy  | -   Recognize budget authority (records     | 10/1/99 |
| day 1  | cle |     appropriations), allocating funds to be |         |
|        | 1   |     used throughout the test.               |         |
|        |     |                                             |         |
|        |     | -   Perform modifications - such as         |         |
|        |     |     rescissions, budget reprogramming, and  |         |
|        |     |     transfers to budgeted funds.            |         |
|        |     |                                             |         |
|        |     | -   Produce a trial balance, transaction    |         |
|        |     |     register, and status of funds.          |         |
+--------+-----+---------------------------------------------+---------+
| Test   | Cy  | -   Execute the budget, establishing        | 1       |
| day 2  | cle |     commitments and obligations without     | 0/15/99 |
|        | 2   |     prior commitments.                      |         |
|        |     |                                             |         |
|        |     | -   Establish orders with previous          |         |
|        |     |     commitments, both partial and final.    |         |
|        |     |                                             |         |
|        |     | -   Set up program receivables and generate |         |
|        |     |     bills                                   |         |
|        |     |                                             |         |
|        |     | -   Produce a trial balance, transaction    |         |
|        |     |     register, and status of funds.          |         |
+--------+-----+---------------------------------------------+---------+
| Test   | Cy  | -   Receive goods and services associated   | 1       |
| day 2  | cle |     with orders placed (both partial and    | 0/31/99 |
|        | 3   |     final receipt).                         |         |
|        |     |                                             |         |
|        |     | -   Establish administrative receivables.   |         |
|        |     |                                             |         |
|        |     | -   Generate bills for open receivables.    |         |
|        |     |                                             |         |
|        |     | -   Perform month end close process.        |         |
|        |     |                                             |         |
|        |     | -   Produce a trial balance, transaction    |         |
|        |     |     register, and status of funds.          |         |
+--------+-----+---------------------------------------------+---------+
| Test   | Cy  | -   Receive and log invoices.               | 1       |
| day 3  | cle |                                             | 1/15/99 |
|        | 4   | -   Examine invoices and prepare them for   |         |
|        |     |     payment.                                |         |
|        |     |                                             |         |
|        |     | -   Process invoices, which earn discounts, |         |
|        |     |     for payment.                            |         |
|        |     |                                             |         |
|        |     | -   Process disbursement tapes for invoices |         |
|        |     |     with discounts to be earned.            |         |
|        |     |                                             |         |
|        |     | -   Receive cash, checks, other collection, |         |
|        |     |     preparing an SF215 if appropriate.      |         |
|        |     |                                             |         |
|        |     | -   Apply collections to open receivables.  |         |
|        |     |                                             |         |
|        |     | -   Receive additional goods and services   |         |
|        |     |     ordered.                                |         |
|        |     |                                             |         |
|        |     | -   Create disbursement tapes for Treasury. |         |
|        |     |                                             |         |
|        |     | -   Produce a trial balance, transaction    |         |
|        |     |     register, and status of funds.          |         |
+--------+-----+---------------------------------------------+---------+
| Test   | Cy  | -   Confirm payment of invoices             | 1       |
| day 4  | cle |     received/scheduled for payment in Cycle | 1/26/99 |
|        | 5   |     4.                                      |         |
|        |     |                                             |         |
|        |     | -   Process re-certified payment for a lost |         |
|        |     |     check from previous disbursement.       |         |
|        |     |                                             |         |
|        |     | -   Process a late payment.                 |         |
|        |     |                                             |         |
|        |     | -   Confirm collections received in Cycle   |         |
|        |     |     4.                                      |         |
|        |     |                                             |         |
|        |     | -   Create disbursement information for     |         |
|        |     |     Treasury.                               |         |
|        |     |                                             |         |
|        |     | -   Produce a trial balance, transaction    |         |
|        |     |     register, and status of funds.          |         |
+--------+-----+---------------------------------------------+---------+
| Test   | #   | -   Confirm and reconcile Treasury          | 1       |
| day 4  | ### |     disbursements.                          | 2/15/99 |
|        | # C |                                             |         |
|        | ycl | -   Generate dunning notices on overdue     |         |
|        | e 6 |     receivables.                            |         |
|        |     |                                             |         |
|        |     | ```{=html}                                  |         |
|        |     | <!-- -->                                    |         |
|        |     | ```                                         |         |
|        |     | -   Perform miscellaneous accounting        |         |
|        |     |     functions, such as writing-off overdue  |         |
|        |     |     receivables and processing OPAC II      |         |
|        |     |     transactions.                           |         |
|        |     |                                             |         |
|        |     | -   Produce a trial balance, transaction    |         |
|        |     |     register, and status of funds.          |         |
+--------+-----+---------------------------------------------+---------+
| Test   | Cy  | -   Produce a trial balance, transaction    | 10/1/00 |
| day 5  | cle |     register, and status of funds.          |         |
|        | 7   |                                             |         |
|        |     | -   Support preparation of SF133 and FACTS  |         |
|        |     |     I reports.                              |         |
|        |     |                                             |         |
|        |     | -   Perform year-end close process.         |         |
|        |     |                                             |         |
|        |     | -   Produce a post close trial balance      |         |
+--------+-----+---------------------------------------------+---------+
| Test   | NA  | -   Continue incomplete cycles/test         | NA      |
| day 5  |     |     cases/steps if necessary.               |         |
|        |     |                                             |         |
|        |     | -   Demonstrate value-added features (up to |         |
|        |     |     4 hours are allocated for this          |         |
|        |     |     activity)                               |         |
+--------+-----+---------------------------------------------+---------+

#### 

#### Test Team Composition, Roles, and Responsibilities

The JFMIP staff directs the test teams. The other members of the team
are either government employees (normally JFMIP staff) or contract
support personnel. The government will take reasonable steps to prevent
contract support personnel conflict of interest and ensure vendor
proprietary information is safeguarded. The team works under the
direction of the JFMIP PMO or a designated onsite representative. The
team members make observations, gather information, and advise the PMO
or onsite team chief. The information the team collects is used to
support JFMIP's decisions with regard to the outcome of the test.

The members of the test team will normally interact with members of the
software vendor's team for routine activities. Issues will be resolved
by the PMO (or designee) after consultation with the vendor's senior
representative.

In general, participants in the qualification testing effort are to
assume the following responsibilities:

***Vendor:***

-   Schedule test date in coordination with JFMIP.

-   Designate senior vendor representative present at the test site.

-   Provide test site, application system software, (and all software
    integral to the operation of the application), platform, operations
    and support personnel.

-   Provide office space for a team of up to five testers during the
    test.

-   Load test set-up data provided by JFMIP prior to the start of the
    test.

-   Demonstrate basic core financial management capabilities of software
    prior to executing the test for the JFMIP test team.

-   Demonstrate selected value added features.

-   Enter data during test execution.

-   Operate the system and demonstrate screens.

-   Print reports during test execution.

-   Maintain a senior vendor representative at the test site at all
    times.

-   If the software does not pass but has 10% or fewer failed test
    steps, coordinate a retest date within 30 calendar days (optional).

-   Review, comment, and respond to JFMIP provided materials for
    publication in the Knowledgebase.

    ***JFMIP:***

-   Develop the test and test plan.

-   Initiate the scheduling of the qualification test in coordination
    with the vendor.

-   Identify and train a test team.

-   Observe a demonstration of core functionality of the software.

-   Coordinate identification of value-added features to be observed by
    the test team with the vendor.

-   Identify set-up data and provide to vendor.

-   Designate the test team leader as the PMO or a PMO representative to
    act in the PMO's place at the test site.

-   Observe mandatory test cases and test steps.

-   Evaluate results of test and determine pass or fail for each test
    step.

-   Consult with the vendor's senior representative to resolve issues.

-   Record information about selected mandatory requirements and value
    added features (if applicable).

-   Determine test result and notify vendor.

-   If the system failed, provide the vendor with formal notification.

-   If the software does not pass but has 10% or fewer failed test
    steps, coordinate a retest if the vendor requests one. Coordination
    will include the dates of the retest and the identification of the
    test cases for retest, and any changes in the set-up data (if
    applicable).

-   Prepare materials for inclusion in the Knowledgebase and transmit to
    vendor for his review (if applicable).

-   For system software that passes the test and upon receipt of vendor
    post test documents (if applicable), issue certificate of
    qualification to the vendor.

#### Evaluation of Test Results (and Retesting of Non-qualifying Core FMS)

JFMIP grades the test and determines results. To pass the qualification
test and be eligible to receive a certificate of qualification, the
software must pass all test steps. Each step in each cycle will be
tested and evaluated individually.

The test team will advise the vendor if any result is considered not in
accordance with expected results. The vendor will try to correct
nonconforming results as quickly as possible. JFMIP will be advised of
any nonconforming result that cannot be immediately corrected. JFMIP
will attempt to continue the test if possible and allow the vendor to
correct the result at a later time. Not later than the last day of the
test (TBD), the software must produce conforming results for each
mandatory test step to qualify for a certificate of qualification.

To protect the government from continued commitment of resources to test
non-qualifying core financial systems, non-qualifying core financial
systems will not be eligible for re-testing for one year. An exception
is made for those systems that failed to successfully complete 10% or
fewer test steps. For those systems that fail to successfully complete
10% or fewer test steps, JFMIP may schedule an incremental test one time
if the vendor requests a re-test in writing and the vendor is prepared
to re-test the software within 30 calendar days. The incremental test
will re-test test cases containing test steps that were not successfully
completed by the software plus any dependent (or other) test cases
determined by JFMIP.

The percentage of the test passed by the vendor will be calculated by
JFMIP based on test steps passed divided by the total number of test
steps. Each test step has equal weight.

During the test, the JFMIP test team will collect information on how the
software addresses selected mandatory requirements. The JFMIP Test
Team's focus will be on gathering information on how the software
addresses these requirements for later publication in the Knowledgebase.
The information gathered will have no impact on whether a vendor passes
or fails a test. Rather, JFMIP will confirm the software approach
described for those selected mandatory requirements identified in the
"Related Requirements Numbers" column of the Software Functional
Description Questions, Appendix B of the Application for the Core
Federal Financial System Software Qualification Test. The results of
this information gathering effort will be as follows:

-   Approach was observed as described

-   Approach was observed but not as described

-   Approach was not observed.

At the end of the test, the vendor will have time to demonstrate various
value-added features. The government test team will validate the
presence of, and various attributes related to, selected value added
features as part of the test. The JFMIP test team will not attempt to
evaluate these features. Rather, the JFMIP test team will validate and
evaluate the presence of the feature as follows:

-   Feature was observed

-   Feature was not observed.

-   Feature was not reviewed (Time constraints did not allow for a
    demonstration of this feature)

### [Section 2: Test Approach]{.underline}

#### Overview of Approach

Our approach in developing the JFMIP qualification test was comprised of
two key steps:

1.  Mapping the testable mandatory requirements to test cases and steps
    to ensure test comprehensiveness, and

2.  Retrofitting the detailed test steps into time cycles to ensure
    logical and successful execution of the test.

This approach is described in more detail in the following paragraphs.

**Step 1: Mapping testable requirements to test cases/steps**

To ensure that all quantifiable, mandatory requirements are tested, we
initially organized transactions (referred to as test steps) into
logical groupings relating to the particular business function or
business process being tested (referred to as test cases). For example,
the first test case (TC-FD.1) establishes the budget. This test case is
comprised of individual test steps to record appropriated funds, warrant
funds, set-up prior year recoveries, and apportion funds. The diagram
below depicts this step in our approach.

![](media/image1.wmf)

In many instances, test cases are dependent on activities performed in a
prior test case. For example, TC-PM.1 (Process Invoice Prior to the
Receipt of Goods) is dependent on funds being committed in TC-FD.4 and
obligated in TC-FD.5.

**Step 2: Associating test steps with logical test cycles**

For test execution purposes, the concept of the test case becomes
irrelevant since many test cases actually involve test steps which cross
logical time cycles. As a result, we identified the logical sequence of
events and the related time cycles. We then assigned each test step to a
specific test cycle. The diagram below illustrates this step in our
approach.

![](media/image2.wmf)

Assignments to the cycles reflect the dependencies defined in the test
cases and the logical flow within and across the core financial
management processes. Cycles are discussed in more detail in Section 1,
Test Execution Procedures and Schedule, and Appendix A. As a result the
current structure of the test differs from previous versions that have
been made available by JFMIP, although many of the test steps have not
changed significantly.

## 

#### Composition of the Test 

The qualification test will have two major components: a mandatory
requirements component and a value added features component. The
mandatory component will contain test cycles and associated steps based
on the requirements in the Core Financial System Requirements section
and Core System Technical Requirements section of the web site. This
test is designed to test only mandatory requirements. Each testable
mandatory requirement will be tested by at least one test step. Each
mandatory test step will be graded as either pass or fail. (The software
passes a test step when it produces a result that conforms with the
expected result described in the test.)

In addition to grading test steps as pass or fail, test evaluators will
collect "how" information on selected mandatory requirements for
publication in the Knowledgebase. These selected mandatory requirements
are identified in the "Related Requirement Numbers" column of the
Software Functional Description Questions, Appendix B of the Application
for the Core Federal Financial System Software Qualification Test.

The value added features component will be used to gather information on
value added features for publication in the Knowledgebase. Test
evaluators will observe the presence of selected value added features
and characteristics about those features. Pass and fail will not be used
to evaluate value-added features. For more information on test
evaluation, refer to Section 1 of this document.

## Test Cycles

Every test step has been assigned to the appropriate cycle. Within each
cycle, the test steps are arranged in sequential order, with all
dependencies accounted for.

**Test Steps**

The heart of the qualification test is the test step. Every test step
has been assigned to the appropriate cycle. Within each cycle, the test
steps are arranged in sequential order, with all dependencies accounted
for.

## Test Execution Script

The Test Execution Script provides the detail necessary to execute each
test step. Each step includes the following information:

-   Cycle Number

-   Test Step

-   Transaction Date

-   Execution Instructions

-   Assumptions

-   Dependencies

-   Input Data

-   Expected Results

Each step is executed in sequence, and the results are verified before
proceeding to the next step. In some instances, test steps are not
executed interactively. For example, if a system relies on a batch
process to create payment disbursements, all payment disbursement test
steps must be executed in a batch cycle that is run after entering all
of the daily transactions. In this instance, the test step must be
bypassed and verified after executing the batch cycle. The system date
must be modified to the transaction date before executing each cycle.

#### Inventory of Transactions Types Tested

The test simulates financial transactions that take place in the real
world of federal financial management. For example, the test agency
receives an appropriation from Congress, and the funds are warranted by
Treasury and apportioned by OMB. These funds are allocated. Funds are
rescinded, reprogrammed, and transferred. The Agency makes commitments
and incurs obligations (both with and without prior commitments). Goods
are received and bills are paid. Invoices are disbursed both with and
without discounts. Delinquent receivables are written off. Reports are
made to Treasury and OMB, and the fiscal year is closed out. The
following provides a list of some of the transactions types that are
tested during the qualification test.

-   appropriation and warrants

-   appropriations not apportioned

-   apportionments available

-   apportionments not available

-   allotments

-   rescissions

-   prior-year recoveries

-   transfers out & in

-   anticipated reimbursements

-   unfilled customer order received

-   reimbursements earned

-   commitments

-   obligations w/ & w/o prior commitment

-   transactions inside & outside tolerance limits

-   spending limitations

```{=html}
<!-- -->
```
-   transactions exceeding fund availability

-   accruals

-   accrual adjustments (downward & upward)

-   advances

-   applied advances

-   disbursements w/ & w/o discounts

-   disbursements w/ interest

-   receivables (federal & non-federal)

-   collections (federal & non-federal)

-   collections of other cash

-   cost accumulation

-   cost distributions

-   revenue accruals (federal & non-federal)

-   deferrals

-   write-offs

### [Section 3: Test Data Description/Assumptions]{.underline}

This section of the test plan describes the structure of the agency that
was established for this test and discusses the approach we took in
testing the cost management requirements, including assumptions. In
addition, we briefly refer to the pre-test data set up, the test
execution materials, and the test cycles. The actual data associated
with pre-test set up, test execution, and test cycles is provided in the
appendices.

#### The Information Technology Services Agency (ITSA)

# 

The test uses the Information Technology Services Agency (ITSA) as a
framework, as shown in the following organization chart.

***Agency***

***Bureau***

***Directorate***

***Division***

The Agency's mission is three-fold:

-   To provide technology services to other government agencies.

-   To provide centralized government-wide information technology policy
    for the Federal government.

-   To provide leadership for new systems development for
    government-wide applications.

-   To support an educational grant program related to information
    technology.

ITSA was established in 1994 by President Ross Perot to provide strong
central IT policy guidance and services. "Here's the deal: it worked at
EDS; it'll work here", he said as he signed P.L. 100-268, bringing the
fledgling agency into existence. ITSA is responsible for miscellaneous
administrative functions in support of its programs.

ITSA is funded from four sources: three appropriated funds and one
revolving fund, as follows:

-   *Fund 0201*, an annual appropriation, which funds most of the
    day-to-day operations of the Agency. For purposes of the test, we
    assume that Congress appropriated \$50,000,000 for 2000. Since the
    test requires activity in two adjoining years, we assume that
    \$50,000 is appropriated in FY 2001. This fund also has reimbursable
    authority of \$600,000.

-   *Fund 0202*, a no-year appropriation, which the Agency uses to
    support a grant program. A total of \$7,500,000 is initially
    appropriated in FY 2000.

-   *Fund 0203,* a two-year appropriation, which is used for
    construction of a data center, a two-year project. A total of
    \$10,000,000 is initially appropriated in FY 2000. Operating
    expenses associated with the project are paid from this
    appropriation. In addition, prior year recoveries, in the amount of
    \$300,000, have been authorized for this fund, although this money
    is not available until realized.

```{=html}
<!-- -->
```
-   *Fund 0192,* a revolving fund. In 2000, the fund is capitalized
    through balances brought forward from FY 1999. These balances are
    established prior to the actual test, during the setup phase. This
    fund also has reimbursable authority.

In addition, the Agency has a fund, 3888, to hold miscellaneous
receipts.

#### Approach for Testing Cost Management Requirements

The complexity of the cost management function dictates a distinct
testing approach. This section discusses our approach to testing the
Cost Management function, and provides an overview of the test cases and
steps which are used to test the Cost Management requirements. The Cost
Management test cases are completely autonomous. This simplifies the
test verification process by isolating all transactions to a single
revolving fund (0192) and limited organizational units.

## Cost Management Organization, Funds, and Relationships

The Cost Management test cases use a single revolving fund (0192). In
FY2000, the fund is capitalized through balances brought forward from FY
1999. These beginning balances are established prior to the actual test,
during the setup phase. This fund also has reimbursable authority. In
Cycles 1 and 3, expenses and revenues are posted to fund 0192.

The Cost Management test cases involve an organization comprised of the
main bureau, two directorates, and three divisions as follows:

-   **External Consulting Services Bureau (13000) -** bureau comprised
    of several directorates.

-   **New Systems Development Directorate (13200)** -- reports to the
    External Consulting Services Bureau and sells consulting services to
    external customers.

-   **Technical Infrastructure Directorate (13100)** - reports to the
    External Consulting Services Bureau and supports the Systems
    Development Directorate.

-   **Financial Systems Division (13210)** - reports to the New Systems
    Development Directorate and is responsible for developing/selling
    financial management systems.

-   **Personnel/Payroll Systems Division (13220)** - reports to the New
    Systems Development Directorate and is responsible for
    developing/selling personnel/payroll systems.

-   **Logistics Systems Division (13230)** - reports to the New Systems
    Development Directorate and is responsible for developing/selling
    logistics systems.

Since the Technical Infrastructure Directorate's mission is to support
the New Systems Development Directorate, all costs incurred by this
Directorate are to be treated as overhead (indirect costs). Conversely,
all costs incurred by the New Systems Development Directorate are to be
treated as direct costs. Indirect costs are allocated to the three New
System Development Divisions (Financial Systems, Personnel/Payroll
Systems, and Logistics Systems) on a proportional basis. The
distribution is provided below and in the test step inputs, and was
calculated using a division direct cost to total direct cost ratio.

The pertinent organizational units and their relationship to one another
are depicted in the following diagram.

# Bureau

# Directorate

Overhead

# Division Distribution

28.85% 32.69% 38.46%

### 

## Cost Management Case Assumptions

The revolving fund, 0192, is established with a beginning balance as
noted in the test set up. In Cycles 1 and 3, all of which occur in
October, expenses and revenues are posted to fund 0192, and all three
New System Development Division earn revenues. Cycles 4 and 5 contain
test steps that receive invoices, receive payments, and make payments.

The following four expenses/capital investments are incurred.

-   Purchase of computers

-   Purchase of software

-   Payroll expenses for labor expended

-   Depreciation of capital equipment

We assume that expenses are applied to the cost of services sold in the
same month that they are consumed. Consequently, expenses incurred
during the month are matched with revenues earned in that same month.

The cost distribution ratios are calculated on a division direct
cost/total direct cost basis. The ratio is fixed at the beginning of the
year for the entire year. Therefore, 28.85%, 32.69% and 38.46% are used
to distribute direct costs as they are incurred.

### Progression of Cost Management Steps within Test Cycles

The Cost Management test steps are integrated with the other test steps
into the defined test execution cycles. The timeline below shows the
progression of the Cost Management test steps within the cycles.

As the chart shows, a majority of the Cost Management test steps are
executed in Cycles 1 and 3 (October activity). The test steps executed
subsequent to cycle 3 ensure that the costs are accrued properly. The
Cost Management test activities and related steps are described below.

-   **Perform Budgetary Activities**: These test steps verify that the
    funds in 0192 are available for spending (executed in the test
    setup), obligate anticipated expenditures, and establish an
    anticipated indirect cost distribution for budgetary purposes. The
    anticipated indirect cost distribution figures are used later, when
    they are compared with the actual indirect cost distribution. All of
    these steps are executed in Cycle 1.

-   **Recognize Costs**: These test steps record the receipt of goods,
    receipt of invoices, and payment for goods received. The test steps
    associated with the receipt of goods are executed in Cycle 3, the
    test steps associated with receipt of invoices are executed in Cycle
    4, and the test steps associated with payment are executed in Cycle
    5.

-   **Accrue Monthly Expenses**: These test steps record other
    miscellaneous monthly expenses, such as labor and depreciation. They
    are executed in Cycle 3.

-   **Earn Revenues by Selling Services**: These test steps record the
    sale of services and receipt of payment for those services. The test
    step associated with the sale of goods is executed in Cycle 3, and
    the test step associated with the receipt of payment is executed in
    Cycle 4.

-   **Analyze Indirect Cost Distribution**: These test steps review the
    actual indirect expenses, compare those expenses with the
    anticipated indirect expenses, and determine any variance between
    the two. These steps are executed in Cycle 3.

-   **Perform Managerial Cost Accounting**: These test steps produce the
    information needed to report the costs and revenues associated with
    each New System Development Division. These steps are executed in
    Cycle 3.

#### General Assumptions

The following general assumptions also apply during execution of this
test:

1.  The test starts in FY 2000 and continues into FY 2001.

2.  Appendix A of the Test Plan indicates that the system clock should
    be set to the next cycle date at the end of each cycle. If the
    federal financial management system software does not require
    resetting the system clock in order to post to the appropriate
    accounting date, the vendor will not be required to reset the system
    clock.

3.  We assume that backups of the data will be performed periodically
    during the execution of the test. Our recommendation is that they
    occur at the end of each cycle or prior to execution of key
    transactions, such as creation of Treasury Schedules.

4.  For the most part, during execution of the test, test steps (and the
    related expected results) should not be combined, since the test
    steps are defined to test individual requirements. However, there
    will be some instances where combining steps may be appropriate. For
    example, some systems require a separate step to establish an
    accounts receivable for the balance due on a credit memo that has
    been applied to outstanding payables to that vendor. Other systems
    can perform this function in one step. It will be at the discretion
    of the JFMIP Qualification Test Team to determine if combining test
    steps is acceptable.

```{=html}
<!-- -->
```
5.  This Test Plan lists set up data (reference codes, such as fund
    codes and document number schemes) and the test script cites
    expected standard general ledger postings. If you intend to use
    different reference codes or general ledger posting logic during
    your test execution, please provide written documentation that
    crosswalks the codes and postings you intend to use to the data
    provided in the JFMIP test plan prior to execution of the test.

6.  All standard general ledger (SGL) accounts used in this test have a
    nominal ".01" suffix, although the SGL values provided as the
    pre-test set-up data in Appendix C of this test plan do not use
    sub-account suffixes. Either the basic SGL or the SGL with
    sub-account suffixes are acceptable system responses for test
    purposes.

7.  For files that the tested system must export into a COTS application
    format (such as Excel), the file will be imported using the
    designated COTS application as identified by the vendor. If the file
    loads successfully, the test step is passed. For files to be
    exported in a specified (SDF, text, etc.) format, the files will be
    evaluated using generic viewing software (such as Notepad) for
    compliance with the specified format as well as content values.

8.  Vendors will create files/data for interface test steps involving
    loading information from other systems (e.g., receipt of electronic
    invoices, payroll information, billing records). Electronic files
    for the interface test steps will not be provided by JFMIP.

9.  Although the individual test steps cite specific document numbers,
    use of these document numbers is not mandatory. If the vendor
    chooses to record transactions using a different document numbering
    scheme than is provided in the test materials, these document
    numbers need to be cross-walked to the numbers provided in the test
    materials.

10. This test plan provides a specific structure and values for various
    codes, such as organization code and fund code. If the vendor
    decides to use a different numbering scheme than that provided in
    the test materials, they must follow the hierarchy provided in the
    test execution script and provide a crosswalk of the codes used to
    those provided in the test plan.

11. In general, screen queries or reports satisfy the requirement where
    vendor defined formatted reports are the expected result. Vendors
    are advised that JFMIP Requirement R-7 requires screen print
    availability on all screens.

12. For accounts receivable owned by ITSA, all collections for principal
    and administrative fees will post to fund "0201" using SGL# 1020.
    All collections to cover accounts receivable interest and penalties
    will post to fund "3888" using SGL# 1020. For accounts receivable
    owned by GSA, all collections for principal, fees, interest, and
    penalties will be recorded for fund "3888" using SGL# 1020. In
    addition, ITSA has special authority to use gift receipts. As such,
    gift collections will post to fund "0201" to SGL# 1020.

13. In general, it is the vendor's responsibility to research and
    assemble materials needed to comply with federal regulations, such
    as the actual Taxpayer Identification Number (TIN) formats required
    by the Treasury Offset Program. However, we will point out that the
    TIN is 9 digits, with no dashes, based on the Treasury Financial
    Manual (TFM).

14. At the start of the test all tolerance limits should be set to
    \$0.00.

15. The disbursement test steps assume a two-day window between when a
    schedule is generated and when Treasury actually cuts the checks.
    The test steps also take into account weekends and holidays, such
    that if a payment due date, minus the two-day window, falls on a
    weekend or a holiday, the actual payment due date is the
    [next]{.underline} business day. Unless otherwise specified, payment
    terms will be net 30.

16. There is a single agency location code for the organization in this
    test. The agency location code is 0000001.

17. There is only one reporting entity for this organization. The vendor
    must specify a line of business for FACTS reporting.

18. There are several fields listed in the input data for Receipts
    Management customers that are not listed in the setup data. The
    extra fields were added to provide flexibility to vendors who may
    use such information. Vendors should select the fields used by their
    system and disregard the remainder.

19. Receipts Management test steps contain interest rate data for each
    Federal and Non-Federal customer. Vendors may disregard interest
    rate data, if this situation violates their system internal control
    edits prohibiting input of an interest rate for a Federal agency.

20. The first two digits of the object classification code represent the
    major object class. All fund distribution to the allotment level
    will occur at the major object classification level, using a four
    digit object class code, comprised of major object class followed by
    2 "0's."

21. All spending transactions (obligations, accrued expenditures, and
    payments) will occur at the four character detailed object
    classification level. These detailed object classification codes
    will roll up to the major object class level.

22. Funds 0192 and 3888 do not require apportionment; therefore,
    Apportionment Category C will be used for all transactions in
    Fund 0192. For all other test cases/steps, Apportionment Category A
    funds will be used unless otherwise specified..

23. The vendor has the option of deriving revenue source code from
    information set-up for the customer or of setting up revenue source
    codes in a separate table prior to the test to accommodate FACTS
    reporting.

24. Standard general ledger transaction pairs have not been provided in
    the pre-test set up data. However, it is expected that the vendor
    will be able to generate the appropriate general ledger postings as
    provided in the test case/step expected results. The vendor is
    responsible for setting-up the appropriate system tables prior to
    test execution in order to generate the correct postings as outlined
    in the test case/step general ledger expected results.

25. Unless otherwise specified, all payments "warehoused" for payment
    will be considered "approved".

26. All obligations/expenditures are **direct** unless noted as
    reimbursable.

27. Invoice document ID's are external document numbers and cannot be
    substituted.

28. For invoice processing transactions, the Document ID provided in the
    inputs also serves as the invoice document ID unless otherwise
    specified.

29. If the software requires a value in the organization account code
    field, but none is specified in the inputs, then assume a 10000
    organization code value.

30. For status of funds reporting purposes, if an organization code is
    not specified in a test step, reflect such amounts in organization
    10000.

#### Test Cycle Progression

The test has been divided into one initiation cycle and seven
transaction cycles. The first cycle, Cycle 0, is designed to gather
information about the starting balances in the general ledger and
validate set-up data. Each of the remaining seven cycles is associated
with a "logical" day (referred to as a transaction date). If the system
is batch oriented, batch cycles necessary to process the "logical" day's
transactions must be run prior to executing the next cycle. More
detailed information about the cycles and their execution are provided
in Appendix A: Test Cycle Information. It is important to note that not
all the values provided in the pre-test set-up data will be used during
the execution of the test. However, it is expected that this data will
be set-up prior to the test and be available at the start of the test.
In some cases, we will request a hardcopy output that lists the pre-test
set-up data, in other cases, we will request online verification.

Since some systems may require the use of off--line processes to perform
various test steps, we have attempted to identify potential processes
that might result in an off-line process. In these cases, the expected
results will be produced at the conclusion of the cycle that contains
the test step. Each vendor should review the test steps and ensure that
off--line (batch) processes are prepared to run with minimum delay
between cycles.

#### Pre-Test Set-Up and Preparation

Prior to execution of the test, the database must be set up with the
data identified in Appendix C, Pre-Test Data Set Up. This data includes
a general ledger accounts, , object class codes, organization codes,
vendor and customers, fund codes, and agency location codes. Preliminary
balances will also be established in certain general ledger accounts.

At the start of the test, the JFMIP qualification test team will require
on-line verification and/or reports reflecting that the set-up
information provided in this plan has been properly loaded into the
system. In addition, the test team may request clarification of any
other items relating to system setup or operation.

The testers should have pre-established security access to all aspects
of the system being tested. The JFMIP test team may request information
(either online or in hardcopy report) on the security profiles for
"system users," prior to executing the test.

#### Test Execution Materials

The detailed materials required to execute the test are provided as a
separate document and are intended to be included in this plan as
Appendix E. The detailed execution materials are organized in two key
parts as follows:

1.  Inventory of test steps by test cycle

2.  By cycle, the detailed instructions for executing each test step in
    sequence including:

-   Step instructions

-   Step dependencies

-   Step assumptions

-   Step data inputs

-   Step expected results.

#### Test Outputs

At the end of each cycle, there are certain external output reports that
will be required as a result of processing. In addition, there are other
queries and output reports that are required as a result of transactions
within specific cycles. The table below identifies the specific external
outputs by cycle. Although some of the "outputs" listed below are
queries, the JFMIP Qualification Test Team reserves the right to request
hardcopy reports in lieu of an online query.

  -----------------------------------------------------------------------------
  **Cycle   **Step**     **Required Outputs**
  \#**                   
  --------- ------------ ------------------------------------------------------
  Cycle 0   End          Trial Balance Report by fund.

  Cycle 0   End          Status of Funds Report by fund for each appropriated
                         fund.

  Cycle 0   End          Transaction Register.

  Cycle 1   TC-PM.1.6    Listing of information for this vendor and financial
                         institution.

  Cycle 1   End          Trial Balance Report by fund.

  Cycle 1   End          Status of Funds Report by fund for each appropriated
                         fund.

  Cycle 1   End          Transaction Register.

  Cycle 2   TC-FD.5.11   Query the system to produce two listings of existing
                         obligation listings -- one by Vendor and one by
                         Document ID. Perform a screen print of the queried
                         information. Download the information to an electronic
                         format that can be transferred to other applications.

  Cycle 2   TC-RM.2.3    Query the system to verify customer information and
                         balances for reimbursable agreements

  Cycle 2   TC-RM.5.1    Query all unbilled receivables from an interfaced
                         file.

  Cycle 2   TC-RM.6.1    Generate a bill for expenses recorded under a
                         reimbursable agreement as specified with customized
                         text as indicated.

  Cycle 2   TC-RM.6.2    Demonstrate the creation of a download of bill data
                         for transfer to the OPAC system.

  Cycle 2   TC-R.1.1     Produce a report identifying system users during a
                         specified period and the modules each has accessed.

  Cycle 2   TC-R.1.2     Transaction Register for Cycle 2.

  Cycle 2   End          Trial Balance Report by fund.

  Cycle 2   End          Status of Funds Report by fund for each appropriated
                         fund.

  Cycle 3   TC-RM.6.3    Generate a bill for overpayment.

  Cycle 3   TC-CM.6.1    Query payroll expenses.

  Cycle 3   TC-CM.6.2    Query depreciation expenses.

  Cycle 3   TC-CM.6.4    Query indirect costs (expenses incurred by the
                         overhead division for the specified period).

  Cycle 3   TC-CM.6.5    Report of cost of goods sold (3 service division
                         expenses for the specified period).

  Cycle 3   TC-CM.6.6    Operating/income statement.

  Cycle 3   TC-CM.6.7    Produce reports or queries tracing costs from original
                         cost pool to final objective.

  Cycle 3   TC-CM.6.8    Export cost information. Produce export file of cost
                         information.

  Cycle 3   End          Trial Balance Report by fund.

  Cycle 3   End          Status of Funds Report by fund for each appropriated
                         fund.

  Cycle 3   End          Transaction Register.

  Cycle 4   TC-PM.3.3    Query of open payments by document id.

  Cycle 4   TC-PM.3.6    Query of open payments (invoices scheduled for
                         payment) by document id.

  Cycle 4   TC-PM.8.4    Query of cancelled pay line.

  Cycle 4   TC-RM.8.2    Query to verify update of customer accounts.

  Cycle 4   TC-RM.8.4    Query to verify cost is recorded accurately.

  Cycle 4   TC-PM.7.1    Disbursement information for Treasury.

  Cycle 4   TC-PM.8.5    Query of discounts taken on 11/15/99 Treasury Schedule

  Cycle 4   TC-PM.6.3    Query of consolidated EFT transactions for same vendor
                         on same due date

  Cycle 4   TC-PM.6.4    Report addendum of multiple payments included in a
                         single EFT.

  Cycle 4   End          Trial Balance Report by fund.

  Cycle 4   End          Status of Funds Report by fund for each appropriated
                         fund.

  Cycle 4   End          Transaction Register.

  Cycle 5   TC-RM.11.1   Query/report on accounts receivable.

  Cycle 5   TC-PM.7.4    Disbursement Information for Treasury.

  Cycle 5   TC-PM.15.1   Create a payment history report for payments made in
                         the current month.

  Cycle 5   TC-PM.15.2   Produce the SF-224.

  Cycle 5   End          Trial Balance Report by fund.

  Cycle 5   End          Status of Funds Report by fund for each appropriated
                         fund.

  Cycle 5   End          Transaction Register.

  Cycle 6   TC-RM.10.3   Dunning letters for delinquent accounts.

  Cycle 6   TC-RM.4.5    Query the system for a history of accounts receivable
                         transactions by customer for the current fiscal year.
                         Produce report.

  Cycle 6   TC-RM.7.2    Prepare a schedule of expected recurring payments.

  Cycle 6   TC-RM.9.3    Report on written off claims

  Cycle 6   TC-RM.10.1   Aging report that identifies all outstanding accounts
                         receivable.

  Cycle 6   TC-RM.10.2   Report of cash collections not associated with
                         accounts receivable.

  Cycle 6   TC-PM.15.3   Create an IRS 1099Misc for Donald Baker.

  Cycle 6   TC-RM.10.4   Create an IRS 1099C for the written off amount for
                         PRESCOTW.

  Cycle 6   TC-CF.1.3    Query the system for all organizations for ALC 0000001

  Cycle 6   TC-CF.4.1    Transaction history report for selected transactions.

  Cycle 6   TC-CF.4.5    Report of vendors with no activity for the current
                         fiscal year.

  Cycle 6   End          Trial Balance by Fund

  Cycle 6   End          Transaction Register.

  Cycle 6   End          Status of Funds Report by fund for each appropriated
                         fund.

  Cycle 7   TC-R.2.1     SF-133, Report on Budget Execution, and produce an
                         electronic file in the proper format.

  Cycle 7   TC-R.2.2     FACTS I report in an electronic file in the proper
                         format.

  Cycle 7   TC-SGL.1.2   Year-end pre-closing trial balance by fund.

  Cycle 7   TC-SGL.1.3   Year-end close and roll appropriate balances forward
                         to new year.

  Cycle 7   End          Transaction Register.

  Cycle 7   End          Status of Funds Report by fund for each appropriated
                         fund.

  Cycle 7   logical      Post Closing Trial Balance by fund
            cycle 8      
  -----------------------------------------------------------------------------

You should note that, in general, the expected results have been
provided for each test step. In addition, we have provided the expected
results for the following reports:

-   Trial Balance

-   Transaction Register

-   SF 224

-   SF133

However, we are not intending to provide the expected results for the
following reports:

-   Operating/Income Statement

-   FACTS I Report

-   Status of Funds

In Appendix D, we have provided sample formats showing the minimum data
elements we expect for the Transaction Register and the Status of Funds
reports. The format for the SF 224 can be found in Volume 1 of the
Treasury Financial Manual (TFM), part 2, paragraph 3300. The format and
crosswalk for the SF133 are available at **www.fms.treas.gov**. You
should note that this test follows the fiscal year 1999 format of the
SF133 since the format prescribed for fiscal year 2000 is not yet
available.

#### External Electronic Inputs

There are certain external electronic inputs that will be required to
execute this test. The table below identifies the specific external
inputs by cycle.

  ----------------------------------------------------------------------------
  **Cycle   **Step**    **Required Inputs**
  \#**                  
  --------- ----------- ------------------------------------------------------
  Cycle 2   TC-RM.5.1   Process an interface file of unbilled receivables.

  Cycle 2   TC-FD4.4    Process a commitment transaction from an external
                        system.

  Cycle 4   TC-PM5.1    Process an incoming electronic file.

  Cycle 4   TC-PM5.2    Process an incoming electronic file.

  Cycle 4   TC-PM5.3    Process an incoming electronic file.

  Cycle 4   TC-PM5.4    Process an incoming electronic file.

  Cycle 4   TC-PM.9.1   Import of an electronic payroll file and query to
                        verify accurate results.
  ----------------------------------------------------------------------------

**Appendix A: Summary Test Cycle Information**

+---+---+-----+--------------------+------------------+--------------+
| * |   |     |                    |                  |              |
| * |   |     |                    |                  |              |
| T |   |     |                    |                  |              |
| e |   |     |                    |                  |              |
| s |   |     |                    |                  |              |
| t |   |     |                    |                  |              |
| E |   |     |                    |                  |              |
| x |   |     |                    |                  |              |
| e |   |     |                    |                  |              |
| c |   |     |                    |                  |              |
| u |   |     |                    |                  |              |
| t |   |     |                    |                  |              |
| i |   |     |                    |                  |              |
| o |   |     |                    |                  |              |
| n |   |     |                    |                  |              |
| C |   |     |                    |                  |              |
| y |   |     |                    |                  |              |
| c |   |     |                    |                  |              |
| l |   |     |                    |                  |              |
| e |   |     |                    |                  |              |
| s |   |     |                    |                  |              |
| * |   |     |                    |                  |              |
| * |   |     |                    |                  |              |
+===+===+=====+====================+==================+==============+
| * | * | **  | ***Activities      | ***Activities to | *            |
| * | * | *Tr | Performed***       | be Performed @   | **Activities |
| * | * | ans |                    | Cycle End***     | Requiring    |
| E | C | act |                    |                  | Potential    |
| x | y | ion |                    |                  | Off-Line     |
| p | c | D   |                    |                  | P            |
| e | l | ate |                    |                  | rocessing*** |
| c | e | *** |                    |                  |              |
| t | # |     |                    |                  |              |
| e | * |     |                    |                  |              |
| d | * |     |                    |                  |              |
| T | * |     |                    |                  |              |
| e |   |     |                    |                  |              |
| s |   |     |                    |                  |              |
| t |   |     |                    |                  |              |
| D |   |     |                    |                  |              |
| a |   |     |                    |                  |              |
| y |   |     |                    |                  |              |
| * |   |     |                    |                  |              |
| * |   |     |                    |                  |              |
| * |   |     |                    |                  |              |
+---+---+-----+--------------------+------------------+--------------+
| D | C | 1   | -   Generate a     | -   Produce a    | Producing    |
| a | y | 0/1 |     beginning      |     trial        | the          |
| y | c | /99 |     trial balance  |     balance for  | following    |
| 1 | l |     |     and            |     each fund.   | cycle-end    |
|   | e |     |     transaction    |                  | reports:     |
|   | 0 |     |     register       | -   Produce a    |              |
|   |   |     |                    |     status of    | -   Trial    |
|   |   |     | -   Perform ad hoc |     funds report |     Balance  |
|   |   |     |     queries of     |     by fund.     |              |
|   |   |     |     various tables |                  | -   Status   |
|   |   |     |     to validate    | -   Produce a    |     of funds |
|   |   |     |     set-up data.   |     transaction  |     report   |
|   |   |     |                    |     register.    |              |
|   |   |     |                    |                  | -            |
|   |   |     |                    |                  |  Transaction |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  |    register. |
+---+---+-----+--------------------+------------------+--------------+
| D | C | 1   | -   Recognize      | -   Produce a    | -   Set      |
| a | y | 0/1 |     budget         |     trial        |     system   |
| y | c | /99 |     authority      |     balance for  |     clock.   |
| 1 | l |     |     (records       |     each fund.   |              |
|   | e |     |                    |                  | -            |
|   | 1 |     |   appropriations), | -   Produce a    |    Recognize |
|   |   |     |     allocating     |     status of    |     budget   |
|   |   |     |     funds to be    |     funds report |              |
|   |   |     |     used           |     by fund.     |   authority: |
|   |   |     |     throughout the |                  |              |
|   |   |     |     test.          | ```{=html}       |    allocate, |
|   |   |     |                    | <!-- -->         |     rescind, |
|   |   |     | -   Perform        | ```              |              |
|   |   |     |     modifications, | -   Set system   |   reprogram, |
|   |   |     |     such as        |     clock to     |              |
|   |   |     |     rescissions,   |     next cycle   |    transfer, |
|   |   |     |     reprogramming, |     date         |     and      |
|   |   |     |     transfers to   |                  |     modify   |
|   |   |     |     budgeted       | -   Produce a    |     t        |
|   |   |     |     funds.         |     transaction  | ransactions. |
|   |   |     |                    |     register.    |              |
|   |   |     |                    |                  | -            |
|   |   |     |                    |                  |    Producing |
|   |   |     |                    |                  |     cycle    |
|   |   |     |                    |                  |     end      |
|   |   |     |                    |                  |     reports. |
+---+---+-----+--------------------+------------------+--------------+
| D | C | 10  | -   Execute the    | -   Produce a    | -   Generate |
| a | y | /15 |     budget,        |     trial        |     bills.   |
| y | c | /99 |     establishing   |     balance for  |              |
| 2 | l |     |     commitments    |     each fund.   | -   Set      |
|   | e |     |     and            |                  |     system   |
|   | 2 |     |     obligations    | ```{=html}       |     clock.   |
|   |   |     |     without prior  | <!-- -->         |              |
|   |   |     |     commitments.   | ```              | -            |
|   |   |     |                    | -   Produce a    |    Producing |
|   |   |     | -   Establish      |     status of    |     cycle    |
|   |   |     |     orders with    |     funds report |     end      |
|   |   |     |     previous       |     by fund.     |     reports. |
|   |   |     |     commitments,   |                  |              |
|   |   |     |     both partial   | -   Produce a    |              |
|   |   |     |     and final.     |     transaction  |              |
|   |   |     |                    |     register.    |              |
|   |   |     | -   Set up program |                  |              |
|   |   |     |     receivables    | -   Set system   |              |
|   |   |     |     and generate   |     clock to     |              |
|   |   |     |     bills          |     next cycle   |              |
|   |   |     |                    |     date         |              |
+---+---+-----+--------------------+------------------+--------------+
| D | C | 10  | -   Receive goods  | -   Produce a    | -   Set      |
| a | y | /31 |     and services   |     trial        |     system   |
| y | c | /99 |     associated     |     balance for  |     clock.   |
| 2 | l |     |     with orders    |     each fund.   |              |
|   | e |     |     placed (both   |                  | -   Produce  |
|   | 3 |     |     partial and    | -   Produce a    |     oper     |
|   |   |     |     final          |     status of    | ating/income |
|   |   |     |     receipt).      |     funds report |              |
|   |   |     |                    |     by fund.     |   statement. |
|   |   |     | -   Establish      |                  |              |
|   |   |     |     administrative | -   Produce a    | -   Produce  |
|   |   |     |     receivables.   |     transaction  |     export   |
|   |   |     |                    |     register.    |     file of  |
|   |   |     | -   Generate bills |                  |     cost     |
|   |   |     |     for open       | -   Set system   |              |
|   |   |     |     receivables.   |     clock to     | information. |
|   |   |     |                    |     next cycle   |              |
|   |   |     | -   Perform month  |     date         | -   Produce  |
|   |   |     |     end close      |                  |     OPAC     |
|   |   |     |     process.       |                  |              |
|   |   |     |                    |                  |   electronic |
|   |   |     |                    |                  |     file.    |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  | -   Generate |
|   |   |     |                    |                  |     bills.   |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  | -   Prepare  |
|   |   |     |                    |                  |     month    |
|   |   |     |                    |                  |     end      |
|   |   |     |                    |                  |     closing. |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  | -            |
|   |   |     |                    |                  |    Producing |
|   |   |     |                    |                  |     cycle    |
|   |   |     |                    |                  |     end      |
|   |   |     |                    |                  |     reports. |
+---+---+-----+--------------------+------------------+--------------+
| D | C | 11  | -   Receive and    | -   Produce a    | -   Produce  |
| a | y | /15 |     log invoices.  |     trial        |     open     |
| y | c | /99 |                    |     balance for  |     payments |
| 3 | l |     | -   Examine        |     each fund.   |     document |
|   | e |     |     invoices and   |                  |     (report  |
|   | 4 |     |     prepare them   | -   Produce a    |     of       |
|   |   |     |     for payment.   |     status of    |     invoices |
|   |   |     |                    |     funds report |              |
|   |   |     | -   Process        |     by fund.     |    scheduled |
|   |   |     |     invoices,      |                  |     for      |
|   |   |     |     which earn     | -   Produce a    |              |
|   |   |     |     discounts, for |     transaction  |    payment). |
|   |   |     |     payment.       |     register.    |              |
|   |   |     |                    |                  | -   Produce  |
|   |   |     | -   Process        | -   Set system   |     an       |
|   |   |     |     disbursement   |     clock to     |     addendum |
|   |   |     |     tapes for      |     next cycle   |     report   |
|   |   |     |     invoices with  |     date         |     of       |
|   |   |     |     discounts to   |                  |     multiple |
|   |   |     |     be earned.     | -   Produce a    |     payments |
|   |   |     |                    |     disbursement |     included |
|   |   |     | -   Receive cash,  |     tape.        |     in a     |
|   |   |     |     checks, other  |                  |     single   |
|   |   |     |     collection,    |                  |     EFT.     |
|   |   |     |     preparing a    |                  |              |
|   |   |     |     SF215 if       |                  | -   Produce  |
|   |   |     |     appropriate.   |                  |     dunning  |
|   |   |     |                    |                  |     letter.  |
|   |   |     | -   Apply          |                  |              |
|   |   |     |     collections to |                  | -   Set      |
|   |   |     |     open           |                  |     system   |
|   |   |     |     receivables.   |                  |     clock    |
|   |   |     |                    |                  |              |
|   |   |     | -   Receive        |                  | -            |
|   |   |     |     additional     |                  |    Producing |
|   |   |     |     goods and      |                  |     cycle    |
|   |   |     |     services       |                  |     end      |
|   |   |     |     ordered.       |                  |     reports. |
+---+---+-----+--------------------+------------------+--------------+
| D | C | 11  | -   Confirm        | -   Produce a    | -   Create a |
| a | y | /26 |     payment of     |     trial        |     vendor   |
| y | c | /99 |     invoices       |     balance for  |     notice   |
| 4 | l |     |     received and   |     each fund.   |     that     |
|   | e |     |     scheduled for  |                  |     reflects |
|   | 5 |     |     payment in     | -   Produce a    |     an       |
|   |   |     |     Cycle 4.       |     status of    |     applied  |
|   |   |     |                    |     funds report |     credit.  |
|   |   |     | -   Process        |     by fund.     |              |
|   |   |     |     recertified    |                  | -   Create a |
|   |   |     |     check for a    | -   Produce a    |     payment  |
|   |   |     |     lost check     |     transaction  |     history  |
|   |   |     |     from previous  |     register.    |     report   |
|   |   |     |     disbursement.  |                  |     for      |
|   |   |     |                    | -   Create       |     payments |
|   |   |     | -   Process a late |     disbursement |     made in  |
|   |   |     |     payment.       |     information  |     current  |
|   |   |     |                    |     for          |     month.   |
|   |   |     | -   Confirm        |     Treasury.    |              |
|   |   |     |     collections    |                  | -   Produce  |
|   |   |     |     received in    | -   Set system   |     A/R      |
|   |   |     |     Cycle 4.       |     clock to     |     account  |
|   |   |     |                    |     next cycle   |              |
|   |   |     | -   Create         |     date         |  information |
|   |   |     |     disbursement   |                  |              |
|   |   |     |     tapes for      |                  | -   Create   |
|   |   |     |     Treasury.      |                  |              |
|   |   |     |                    |                  | disbursement |
|   |   |     | -   Query for      |                  |              |
|   |   |     |     availability   |                  |  information |
|   |   |     |     of data to     |                  |     for      |
|   |   |     |     produce an     |                  |              |
|   |   |     |     SF1220 and     |                  |    Treasury. |
|   |   |     |     SF224.         |                  |              |
|   |   |     |                    |                  | -   Set      |
|   |   |     |                    |                  |     system   |
|   |   |     |                    |                  |     clock.   |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  | -            |
|   |   |     |                    |                  |    Producing |
|   |   |     |                    |                  |     cycle    |
|   |   |     |                    |                  |     end      |
|   |   |     |                    |                  |     reports. |
+---+---+-----+--------------------+------------------+--------------+
| D | # | 12  | -   Confirm and    | -   Produce a    | -   Age      |
| a | # | /15 |     reconcile      |     trial        |              |
| y | # | /99 |     Treasury       |     balance for  |   receivable |
| 4 | # |     |     disbursements. |     each fund.   |     accounts |
|   | # |     |                    |                  |     that     |
|   |   |     | -   Generate       | -   Produce a    |              |
|   | C |     |     dunning        |     status of    |   identifies |
|   | y |     |     notices on     |     funds report |              |
|   | c |     |     overdue        |     by fund.     |   delinquent |
|   | l |     |     receivables.   |                  |              |
|   | e |     |                    | -   Produce a    |    accounts. |
|   |   |     | ```{=html}         |     transaction  |              |
|   | 6 |     | <!-- -->           |     register.    | -   Produce  |
|   |   |     | ```                |                  |     a        |
|   |   |     | -   Perform        | -   Set system   |     history  |
|   |   |     |     miscellaneous  |     clock to     |     report   |
|   |   |     |     accounting     |     next cycle   |     of all   |
|   |   |     |     functions,     |     date         |              |
|   |   |     |     such as        |                  |  receivables |
|   |   |     |     writing-off    |                  |     which    |
|   |   |     |     overdue        |                  |     shows    |
|   |   |     |     receivables    |                  |              |
|   |   |     |     and processing |                  |   activities |
|   |   |     |     OPAC II        |                  |     on each  |
|   |   |     |     transactions.  |                  |     customer |
|   |   |     |                    |                  |     account. |
|   |   |     | -   Query for      |                  |              |
|   |   |     |     availability   |                  | -   Produce  |
|   |   |     |     of data to     |                  |     a        |
|   |   |     |     produce an IRS |                  |              |
|   |   |     |     1099C and      |                  |  transaction |
|   |   |     |     1099Misc       |                  |     history  |
|   |   |     |                    |                  |     report   |
|   |   |     |                    |                  |     for      |
|   |   |     |                    |                  |     selected |
|   |   |     |                    |                  |     t        |
|   |   |     |                    |                  | ransactions. |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  | ```{=html}   |
|   |   |     |                    |                  | <!-- -->     |
|   |   |     |                    |                  | ```          |
|   |   |     |                    |                  | -   Produce  |
|   |   |     |                    |                  |     a        |
|   |   |     |                    |                  |     dunning  |
|   |   |     |                    |                  |     letter.  |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  | ```{=html}   |
|   |   |     |                    |                  | <!-- -->     |
|   |   |     |                    |                  | ```          |
|   |   |     |                    |                  | -   Produce  |
|   |   |     |                    |                  |     a        |
|   |   |     |                    |                  |     schedule |
|   |   |     |                    |                  |     of       |
|   |   |     |                    |                  |     expected |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  |    recurring |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  |    payments. |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  | -   Produce  |
|   |   |     |                    |                  |     a report |
|   |   |     |                    |                  |     of       |
|   |   |     |                    |                  |     vendors  |
|   |   |     |                    |                  |     to be    |
|   |   |     |                    |                  |     purged   |
|   |   |     |                    |                  |     from the |
|   |   |     |                    |                  |     system.  |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  | -   Produce  |
|   |   |     |                    |                  |     a report |
|   |   |     |                    |                  |     of       |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  |    documents |
|   |   |     |                    |                  |     that     |
|   |   |     |                    |                  |     meet     |
|   |   |     |                    |                  |     criteria |
|   |   |     |                    |                  |     for      |
|   |   |     |                    |                  |     purging. |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  | ```{=html}   |
|   |   |     |                    |                  | <!-- -->     |
|   |   |     |                    |                  | ```          |
|   |   |     |                    |                  | -   Set      |
|   |   |     |                    |                  |     system   |
|   |   |     |                    |                  |     clock.   |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  | -            |
|   |   |     |                    |                  |    Producing |
|   |   |     |                    |                  |     cycle    |
|   |   |     |                    |                  |     end      |
|   |   |     |                    |                  |     reports. |
+---+---+-----+--------------------+------------------+--------------+
| D | C | 1   | -   Perform        | -   Prepare a    | -   Prepare  |
| a | y | 0/1 |     year-end close |     year-end     |     a        |
| y | c | /00 |     process.       |     pre-closing  |     year-end |
| 5 | l |     |                    |     trial        |              |
|   | e |     |                    |     balance for  |  pre-closing |
|   | 7 |     |                    |     each fund.   |     trial    |
|   |   |     |                    |                  |     balance  |
|   |   |     |                    | -   Prepare a    |     for each |
|   |   |     |                    |     year-end     |     fund.    |
|   |   |     |                    |     close and    |              |
|   |   |     |                    |     roll         | -   Prepare  |
|   |   |     |                    |     appropriate  |     a        |
|   |   |     |                    |     balances     |     year-end |
|   |   |     |                    |     forward to   |     close    |
|   |   |     |                    |     new year.    |     and roll |
|   |   |     |                    |                  |              |
|   |   |     |                    | -   Produce a    |  appropriate |
|   |   |     |                    |     trial        |     balances |
|   |   |     |                    |     balance for  |     forward  |
|   |   |     |                    |     each fund.   |     to new   |
|   |   |     |                    |                  |     year.    |
|   |   |     |                    | -   Produce a    |              |
|   |   |     |                    |     status of    | -            |
|   |   |     |                    |     funds report |    Producing |
|   |   |     |                    |     by fund.     |     cycle    |
|   |   |     |                    |                  |     end      |
|   |   |     |                    | -   Produce a    |     reports. |
|   |   |     |                    |     transaction  |              |
|   |   |     |                    |     register.    | -   Prepare  |
|   |   |     |                    |                  |     an SF133 |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  |   electronic |
|   |   |     |                    |                  |     file for |
|   |   |     |                    |                  |     each     |
|   |   |     |                    |                  |     fund.    |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  | -   Prepare  |
|   |   |     |                    |                  |     a FACTS  |
|   |   |     |                    |                  |     I        |
|   |   |     |                    |                  |              |
|   |   |     |                    |                  |   electronic |
|   |   |     |                    |                  |     file for |
|   |   |     |                    |                  |     each     |
|   |   |     |                    |                  |     fund.    |
+---+---+-----+--------------------+------------------+--------------+

**Appendix B:** Additional Expected Results/Outputs for Cost Management
Tests

<table>
<colgroup>
<col style="width: 1%" />
<col style="width: 0%" />
<col style="width: 3%" />
<col style="width: 8%" />
<col style="width: 1%" />
<col style="width: 6%" />
<col style="width: 0%" />
<col style="width: 2%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 2%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 2%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 2%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 2%" />
<col style="width: 4%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 2%" />
<col style="width: 4%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 4%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 4%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 0%" />
</colgroup>
<tbody>
<tr class="odd">
<td colspan="8"><strong>Cost of Goods Sold (October)</strong></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td rowspan="2"></td>
<td rowspan="2"></td>
</tr>
<tr class="odd">
<td colspan="3"></td>
<td colspan="2"></td>
<td colspan="29">Organization</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td colspan="3"></td>
<td colspan="2"></td>
<td colspan="2">13100</td>
<td colspan="3">13210</td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3">13220</td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3">13230</td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="4"></td>
</tr>
<tr class="odd">
<td colspan="3">Object Class</td>
<td colspan="2">Description</td>
<td colspan="2">Indirect Cost</td>
<td colspan="3">Direct Cost</td>
<td colspan="3"><p>Allocation</p>
<p>(28.85%)</p></td>
<td colspan="3">Total</td>
<td colspan="3">Direct Cost</td>
<td colspan="3">Allocation (32.69%)</td>
<td colspan="3">Total</td>
<td colspan="3">Direct Cost</td>
<td colspan="3">Allocation (38.46%)</td>
<td colspan="3">Total</td>
<td colspan="4">Total</td>
</tr>
<tr class="even">
<td colspan="3">3112</td>
<td colspan="2">Capital Equipment</td>
<td colspan="2">$15,000.00</td>
<td colspan="3">$15,000.00</td>
<td colspan="3">0</td>
<td colspan="3">$15,000.00</td>
<td colspan="3">$9,000.00</td>
<td colspan="3">$0</td>
<td colspan="3">$9,000.00</td>
<td colspan="3">$18,000.00</td>
<td colspan="3">$0</td>
<td colspan="3">$18,000.00</td>
<td colspan="4">$27,000.00</td>
</tr>
<tr class="odd">
<td colspan="3">2610</td>
<td colspan="2">Software</td>
<td colspan="2">$1,000.00</td>
<td colspan="3">$1,000.00</td>
<td colspan="3">$288.50</td>
<td colspan="3">$1,288.50</td>
<td colspan="3">$600.00</td>
<td colspan="3">$326.90</td>
<td colspan="3">$926.90</td>
<td colspan="3">$1,200.00</td>
<td colspan="3">$384.60</td>
<td colspan="3">$1,584.60</td>
<td colspan="4">$3,800.00</td>
</tr>
<tr class="even">
<td colspan="3">1110</td>
<td colspan="2">Labor</td>
<td colspan="2">$23,000.00</td>
<td colspan="3">$10,000.00</td>
<td colspan="3">$6,635.50</td>
<td colspan="3">$16,635.50</td>
<td colspan="3">$12,000.00</td>
<td colspan="3">$7,518.70</td>
<td colspan="3">$19,518.70</td>
<td colspan="3">$13,500.00</td>
<td colspan="3">$8,845.80</td>
<td colspan="3">$22,345.80</td>
<td colspan="4">$58,500.00</td>
</tr>
<tr class="odd">
<td colspan="3"></td>
<td colspan="2">Depreciation</td>
<td colspan="2" rowspan="4">$250.00</td>
<td colspan="3">$250.00</td>
<td colspan="3">$72.13</td>
<td colspan="3">$322.13</td>
<td colspan="3">$150.00</td>
<td colspan="3">$81.73</td>
<td colspan="3">$231.73</td>
<td colspan="3">$300.00</td>
<td colspan="3">$96.15</td>
<td colspan="3">$396.15</td>
<td colspan="4">$950.00</td>
</tr>
<tr class="even">
<td colspan="5"><em>Total Direct Costs</em></td>
<td colspan="2"></td>
<td colspan="3">$11,250.00</td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3">$12,750.00</td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3">$15,000.00</td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="2">$39,000.00</td>
</tr>
<tr class="odd">
<td colspan="5"><em>Total Indirect Costs</em></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td colspan="3">$6,996.13</td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3">$7,927.33</td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3">$9,326.55</td>
<td colspan="3"></td>
<td colspan="2">$24,250.00</td>
</tr>
<tr class="even">
<td colspan="5"><em>Grand Total</em></td>
<td colspan="2"></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"><strong>$18,246.13</strong></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"><strong>$20,677.33</strong></td>
<td colspan="3"></td>
<td colspan="3"></td>
<td colspan="3"><strong>$24,326.55</strong></td>
<td colspan="2"><strong>$63,250.00</strong></td>
</tr>
</tbody>
</table>

  --------------- ------------- -------- -------- -------------- ------------ ------------- -------------
  **Variance                                                                                
  Analysis                                                                                  
  (October)**                                                                               

                                                                                            

                                                  Organization                              

                                                  13210          13220        13230         Total

  Cost of Service                                                             \$18,000.00   \$20,000.00
  Sold/Division                                                                             
  (Sept.)                                                                                   

  Cost of                                                                     \$18,246.13   \$20,677.33
  Services                                                                                  
  Sold/Division                                                                             
  (Oct.)                                                                                    

  Estimated                                                                                 \$6,906.69
  Overhead Costs                                                                            
  (38% of Sept                                                                              
  Costs)                                                                                    

  Actual Overhead                                 \$6,996.13     \$7,927.33   \$9,326.55    \$24,250.00
  Costs                                                                                     

  Variance                                        -\$89.43       -\$101.34    -\$119.23     -\$310.00
  --------------- ------------- -------- -------- -------------- ------------ ------------- -------------

  ----------- ------------ -------------- ------------- ------------- ------------- ------------- ------------- -------------
  **Select                                                                                                      
  Financial                                                                                                     
  Data**                                                                                                        

                                                                                                                

                           Organization                                                                         

                           13210                        13220                       13230                       Total

  Revenues                                              \$18,975.97                 \$21,504.42                 \$25,299.61

  Cost of                                                                                                       
  Services                                                                                                      
  Sold                                                                                                          

  Direct                                  \$11,250.00                 \$12,750.00                 \$15,000.00   

  Indirect                                \$6,996.13                  \$7,927.33                  \$9,326.55    

  *Total*                                 \$18,246.13                 \$20,677.33                 \$24,326.55   \$63,250.00

  Net                                                   \$729.85                    \$827.09                    \$973.06
  Earnings                                                                                                      
  ----------- ------------ -------------- ------------- ------------- ------------- ------------- ------------- -------------

**Appendix C:** Pre-Test Data Set-Up

#### Document Numbering

The vendor is responsible for assigning a unique document number to each
funds control document, commitment, or obligation. Methodology for
developing this number is discretionary. However, it must be consistent.

#### Organization Codes

A hypothetical government agency, the Information Technology Services
Agency, has been established for purposes of the test. The tables below
display the codes associated with the elements of the organization.

  ---------------- -------------------------- ------------------------------
  **Identifier**   **Organization Level**     **Name**

  10000            Agency                     IT Services Agency

  11000            Bureau                     Administration

  11100            Directorate                CIO

  11200            Directorate                Human Resources

  11300            Directorate                Financial Management

  11400            Directorate                Systems Analysis

  12000            Bureau                     Government Wide Policy

  13000            Bureau                     External Consulting Services

  13100            Directorate                Technical Infrastructure

  13200            Directorate                New System Development

  13210            Division                   Financial Systems

  13220            Division                   Personnel/Payroll Systems

  13230            Division                   Logistics Systems

  13300            Directorate                Maintenance

  13400            Directorate                Program Development

  30000            External Program           Department of the Interior
  ---------------- -------------------------- ------------------------------

### 

#### Agency Location Code

The agency location code is 0000001.

#### Tolerance Limits

#### 

#### All tolerance limits are \$0.00. (The tolerance limit between an invoice and the originating obligation will be modified during test execution.) 

#### Object Classes

The test uses a number of standard object classification codes as
defined in OMB Circular A-11. Object Classification Codes with two "0's"
in the last two positions of the four character code represent major
object classes. Object classification codes used in the test are
contained below:

  -----------------------------------------------------------------------------
  **Identifier**   **Description**               **Explanation**
  ---------------- ----------------------------- ------------------------------
  1100             Personnel Compensation        

  1110             Full-time Employees           Full-time employees salary &
                                                 expenses

  1210             Full-time Employee Benefits   Full-time employees salary &
                                                 expenses

  2100             Travel (Personnel)            Travel -- Program

  2300             Rent, Comm, & Utilities       

  2400             Printing/Reproduction         Print Expenses

  2500             Other Contractual Services    

  2520             Other Services                All Other Services

  2600             Supplies and Materials        

  2610             General Supplies              Supplies and Materials

  2620             Provisions                    Dairy Products

  3100             Equipment                     

  3110             Operating Equipment           

  3111             Non-Capital Equipment         

  3112             Capital Equipment             

  3113             Depreciation on Capital       
                   Equipment                     

  4100             Grants/Subsidies              
  -----------------------------------------------------------------------------

#### General Ledger Account Codes

This test is conducted using the Standard General Ledger as prescribed
in TFM S2-98-02, effective for Fiscal Year 1999. The basic posting
General Ledger Account Codes used are listed below. Performa
transactions codes (PFT) following the General Ledger Account Codes are
furnished for ease in posting.

+-----------+--------+-----------------------------------------+-------+
| ### Acc   | ### Ac | ### Account Title                       | ###   |
| ount Type | count  |                                         |  Norm |
|           | Number |                                         | al Ba |
|           |        |                                         | lance |
+===========+========+=========================================+=======+
| ###       | ###    | ###                                     | ###   |
| *Assets:* |        |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Fund Balance With Treasury          | ###   |
|           | # 1010 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### SF224 Collections                   | ###   |
|           | # 1020 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### SF224 Disbursements                 | ###   |
|           | # 1021 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Un-deposited Collections            | ###   |
|           | # 1110 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Other Cash                          | ###   |
|           | # 1190 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Accounts Receivable                 | ###   |
|           | # 1310 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Al                                  | ### C |
|           | # 1319 | lowance for Loss on Accounts Receivable | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Interest, Pena                      | ###   |
|           | # 1340 | lty, and Administrative Fees Receivable | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Advances To Others                  | ###   |
|           | # 1410 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Prepayments                         | ###   |
|           | # 1450 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Equipment                           | ###   |
|           | # 1750 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ##                                      | ### C |
|           | # 1759 | # Accumulated Depreciation on Equipment | redit |
+-----------+--------+-----------------------------------------+-------+
| ### *Liab | ###    | ###                                     | ###   |
| ilities:* |        |                                         |       |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Accounts Payable                    | ### C |
|           | # 2110 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Disbursements-In-Transit            | ### C |
|           | # 2120 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Accrued Interest Payable            | ### C |
|           | # 2140 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Accrued Funded Payroll and Benefits | ### C |
|           | # 2210 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Advances From Others                | ### C |
|           | # 2310 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Custodial Liability                 | ### C |
|           | # 2980 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ###    | ###                                     | ###   |
| *Equity:* |        |                                         |       |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Unexpended Appropriations           | ### C |
|           | # 3100 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Cumulative Results of Operations    | ### E |
|           | # 3310 |                                         | ither |
+-----------+--------+-----------------------------------------+-------+
| ### *Bu   | ###    | ###                                     | ###   |
| dgetary:* |        |                                         |       |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Anticipat                           | ###   |
|           | # 4060 | ed Collections from Non Federal Sources | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Antic                               | ###   |
|           | # 4070 | ipated Collections from Federal Sources | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Other Appropriations Realized       | ###   |
|           | # 4119 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Re-appropriations                   | ###   |
|           | # 4150 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Transfers-Current Year Authority    | ### E |
|           | # 4170 |                                         | ither |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Total Actual Resources -- Collected | ###   |
|           | # 4201 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Anti                                | ###   |
|           | # 4210 | cipated Reimbursements and Other Income | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### U                                   | ###   |
|           | # 4221 | nfilled Customer Orders Without Advance | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ##                                      | ###   |
|           | # 4222 | # Unfilled Customer Orders With Advance | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Reimbursement                       | ###   |
|           | # 4251 | s and Other Income Earned -- Receivable | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Reimbursemen                        | ###   |
|           | # 4252 | ts and Other Income Earned -- Collected | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ###                                     | ###   |
|           | # 4266 | Other Actual Collections -- Non Federal | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Other Actual Collections -- Federal | ###   |
|           | # 4277 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Receivable from the Financing Fund  | ###   |
|           | # 4286 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Other Federal Receivables           | ###   |
|           | # 4287 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Anticipat                           | ###   |
|           | # 4310 | ed Recoveries of Prior-Year Obligations | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Rescissions -- Current Year         | ### C |
|           | # 4392 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ##                                      | ### C |
|           | # 4450 | # Un-apportioned Authority -- Available | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Apportionments                      | ### C |
|           | # 4510 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Apportionments -- Unavailable       | ### C |
|           | # 4590 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Allotments -- Realized Resources    | ### C |
|           | # 4610 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Other Fu                            | ### C |
|           | # 4620 | nds Available for Commitment/Obligation | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Funds                               | ### C |
|           | # 4630 | Not Available For Commitment/Obligation | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Allotments -- Expired Authority     | ### C |
|           | # 4650 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Commitments                         | ### C |
|           | # 4700 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Undelivered Orders -- Unpaid        | ### C |
|           | # 4801 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Undelivered Orders -- Paid          | ### C |
|           | # 4802 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Downward Adjustments of Prior-Ye    | ###   |
|           | # 4872 | ar Undelivered Orders Refunds Collected |       |
|           |        |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Expended Authority -- Unpaid        | ### C |
|           | # 4901 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Expended Authority -- Paid          | ### C |
|           | # 4902 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ### *Reve | ###    | ###                                     | ###   |
| nue and F |        |                                         |       |
| inancing  |        |                                         |       |
| Sources:* |        |                                         |       |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Revenue From Services Provided      | ### C |
|           | # 5200 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Interest Revenue                    | ### C |
|           | # 5310 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Penalties and Fines Revenue         | ### C |
|           | # 5320 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ###                                     | ###   |
|           | # 5329 |  Contra Revenue for Penalties and Fines | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ###                                     | ### C |
|           | # 5600 |  Donated Revenue -- Financial Resources | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Appropriations Used                 | ### C |
|           | # 5700 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Other Revenue                       | ### C |
|           | # 5900 |                                         | redit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Collections for Others              | ###   |
|           | # 5990 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ### *E    | ###    | ###                                     | ###   |
| xpenses:* |        |                                         |       |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Operating Expenses/Program Costs    | ###   |
|           | # 6100 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Other Interest Expenses             | ###   |
|           | # 6330 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Cost of Goods Sold                  | ###   |
|           | # 6500 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### De                                  | ###   |
|           | # 6710 | preciation, Amortization, and Depletion | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Bad Debt Expense                    | ###   |
|           | # 6720 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+
| ###       | ##     | ### Other Expenses                      | ###   |
|           | # 6900 |                                         | Debit |
+-----------+--------+-----------------------------------------+-------+

### 

####  

#### Funds

*Appropriated Funds* - Five appropriations will be used for the test.
These are displayed in the Table below.

  ---------- ---------------------------------------------------------------
  **Fund**   **Description**

  0192       Revolving fund.

  0201       Annual appropriation with reimbursable authority used primarily
             for operating expenses.

  0202       No-year appropriation used to fund the agency's System
             Acquisition Project. Operating expenses for this project are
             also funded from fund 0203.

  0203       Multi-year appropriation available for two fiscal years for the
             purpose of constructing a data.

  3888       Used to hold miscellaneous receipts of interest and penalties
             outside the general fund.
  ---------- ---------------------------------------------------------------

*Revolving Funds* -- Fund 0192 is a revolving fund and had beginning
balances as follows:

  ------------------------ ------------------------------- ------------------------- --------------------------
  **[SGL                   **[Description]{.underline}**   **[Debit]{.underline}**   **[Credit]{.underline}**
  Account]{.underline}**                                                             

                                                                                     

  4201.01                  Total actual resources          \$839,400.00              
                           collected                                                 

  4620.01                  Other funds available for                                 \$839,400.00
                           commitment/obligation                                     

  1010.01                  Other cash                      \$839,400.00              

  3310.01                  Cumulative results of                                     \$839,400.00
                           operations                                                
  ------------------------ ------------------------------- ------------------------- --------------------------

#### Vendors

**Note:** Vendor V-02 is set up during the execution of the test. As a
result, the vendor numbers for the vendor information provided in this
part of the test set-up data are out of sequence.

## Vendor #1.

  ----------------------------- -----------------------------------------
  **Field**                     **Description**

  Vendor ID                     V-01

  Vendor Type                   Commercial

  Vendor Name                   Carlton Corporation

  Business Organization         Corporation

  TIN                           85-6696456

  Duns No                       111222333

  Vendor Phone No               1-800-968-7223

  Vendor Fax No                 703-920-1095

  Vendor E-mail Address         Carltoncorp@aol.com

  Standard Discount Terms       N/A

  Order from Address            7833 Heritage Drive\
                                Annandale, VA 22003

  Remit to Address (1)          7833 Heritage Drive\
                                Annandale, VA 22003

  Payment Method                Treasury Check

  Vendor Bank Name              N/A

  Vendor Bank Address           N/A

  Vendor Bank Routing No        N/A

  Vendor Bank Account No        N/A

  Vendor Bank Account Type      N/A

  Remit to Address (2)          3700 Norfolk Avenue\
                                Bethesda, MD 20814

  Payment Method                EFT (CCD+)

  Vendor Bank Name              Crestar Bank

  Vendor Bank Address           4836 Cordell Avenue\
                                Bethesda, MD 20814

  Vendor Bank Routing No        777665555

  Vendor Bank Account No        22989112222

  Vendor Bank Account Type      Checking

  Assignment Indicator          N

  Assignee Name                 N/A

  Assignee Address              N/A

  Assignee Bank Routing No      N/A

  Assignee Bank Account No      N/A

  Assignee Bank Account Type    N/A
  ----------------------------- -----------------------------------------

## Vendor #3.

  ----------------------------- -----------------------------------------
  **Field**                     **Description**

  Vendor ID                     V-03

  Vendor Type                   Commercial

  Vendor Name                   JMK Company

  Business Organization         Corporation

  TIN                           23-9796544

  Duns No                       N

  Vendor Phone No               703-922-7676

  Vendor Fax No                 703-922-7677

  Vendor E-mail Address         Jmkacctsrec@erols.com

  Standard Discount Terms       N/A

  Order from Address            121 Irving Street\
                                Arlington, VA 22204

  Remit to Address (1)          121 Irving Street\
                                Arlington, VA 22204

  Payment Method                EFT (CCD+ or CTX) and Check

  Vendor Bank Name              First Virginia Bank

  Vendor Bank Address           1300 Cleveland Street\
                                Arlington, VA 22204

  Vendor Bank Routing No        899444455

  Vendor Bank Account No        6711122333

  Vendor Bank Account Type      Checking

  Remit to Address (2)          N/A

  Payment Method                N/A

  Vendor Bank Name              N/A

  Vendor Bank Address           N/A

  Vendor Bank Routing No        N/A

  Vendor Bank Account No        N/A

  Vendor Bank Account Type      N/A

  Assignment Indicator          Y

  Assignee Name                 First Union

  Assignee Address              440 Maple Avenue\
                                Vienna, VA 22180

  Assignee Bank Routing No      465998899

  Assignee Bank Account No      9998887777

  Assignee Bank Account Type    C
  ----------------------------- -----------------------------------------

## Vendor #4.

  ----------------------------- -----------------------------------------
  **Field**                     **Description**

  Vendor ID                     V-04

  Vendor Type                   Commercial

  Vendor Name                   Ellen Mills

  Business Organization         Sole Proprietor

  TIN                           224-50-1166

  Duns No                       N

  Vendor Phone No               215-656-0455

  Vendor Fax No                 215-656-0456

  Vendor E-mail Address         emills@aol.com

  Standard Discount Terms       N/A

  Order from Address            P.O. Box 8500\
                                Philadelphia, PA 19178

  Remit to Address (1)          P.O. Box 8500\
                                Philadelphia, PA 19178

  Payment Method                EFT (CTX)

  Vendor Bank Name              Nations Bank

  Vendor Bank Address           100 Penn Square\
                                Philadelphia, PA 19107

  Vendor Bank Routing No        045000030

  Vendor Bank Account No        1103689130

  Vendor Bank Account Type      Checking

  Remit to Address (2)          N/A

  Payment Method                N/A

  Vendor Bank Name              N/A

  Vendor Bank Address           N/A

  Vendor Bank Routing No        N/A

  Vendor Bank Account No        N/A

  Vendor Bank Account Type      N/A

  Assignment Indicator          N

  Assignee Name                 N/A

  Assignee Address              N/A

  Assignee Bank Routing No      N/A

  Assignee Bank Account No      N/A

  Assignee Bank Account Type    N/A
  ----------------------------- -----------------------------------------

## Vendor #5.

  ----------------------------- -----------------------------------------
  **Field**                     **Description**

  Vendor ID                     V-05

  Vendor Type                   Commercial

  Vendor Name                   Donald Baker

  Business Organization         Sole Proprietor

  TIN                           987-12-4567

  Duns No                       N

  Vendor Phone No               202-995-3000

  Vendor Fax No                 202-995-3010

  Vendor E-mail Address         dbaker@aol.com

  Standard Discount Terms       N/A

  Order from Address            1450 G Street, NW\
                                Washington, DC 20005

  Remit to Address (1)          1450 G Street, NW\
                                Washington, DC 20005

  Payment Method                Treasury Check

  Vendor Bank Name              N/A

  Vendor Bank Address           N/A

  Vendor Bank Routing No        N/A

  Vendor Bank Account No        N/A

  Vendor Bank Account Type      N/A

  Remit to Address (2)          N/A

  Payment Method                N/A

  Vendor Bank Name              N/A

  Vendor Bank Address           N/A

  Vendor Bank Routing No        N/A

  Vendor Bank Account No        N/A

  Vendor Bank Account Type      N/A

  Assignment Indicator          N

  Assignee Name                 N/A

  Assignee Address              N/A

  Assignee Bank Routing No      N/A

  Assignee Bank Account No      N/A

  Assignee Bank Account Type    N/A
  ----------------------------- -----------------------------------------

## Vendor #6.

  ----------------------------- -----------------------------------------
  **Field**                     **Description**

  Vendor ID                     V-06

  Vendor Type                   Employee

  Vendor Name                   Mary Traveler

  Business Organization         N/A

  TIN                           443-66-5978

  Duns No                       N/A

  Vendor Phone No               703-977-5800

  Vendor Fax No                 703-977-5801

  Vendor E-mail Address         <mtraveler@isa.gov>

  Standard Discount Terms       N/A

  Order from Address            N/A

  Remit to Address (1)          3513 Mountain Road\
                                Haymarket, VA 22069

  Payment Method                EFT (PPD)

  Vendor Bank Name              First Union

  Vendor Bank Address           440 Maple Avenue\
                                Vienna, VA 22180

  Vendor Bank Routing No        465998899

  Vendor Bank Account No        2225433768

  Vendor Bank Account Type      Checking

  Remit to Address (2)          N/A

  Payment Method                N/A

  Vendor Bank Name              N/A

  Vendor Bank Address           N/A

  Vendor Bank Routing No        N/A

  Vendor Bank Account No        N/A

  Vendor Bank Account Type      N/A

  Assignment Indicator          N

  Assignee Name                 N/A

  Assignee Address              N/A

  Assignee Bank Routing No      N/A

  Assignee Bank Account No      N/A

  Assignee Bank Account Type    N/A
  ----------------------------- -----------------------------------------

## 

## 

## 

## 

## 

## 

## 

## 

## 

##  

## Vendor #8.

+----------------------------+-----------------------------------------+
| **Field**                  | **Description**                         |
+----------------------------+-----------------------------------------+
| Vendor No                  | V-08                                    |
+----------------------------+-----------------------------------------+
| Vendor Type                | Federal Government                      |
+----------------------------+-----------------------------------------+
| Vendor Name                | General Services Administration         |
|                            |                                         |
|                            | Federal Supply Service                  |
+----------------------------+-----------------------------------------+
| Business Classification    | N/A                                     |
+----------------------------+-----------------------------------------+
| TIN                        | 11-0600011                              |
+----------------------------+-----------------------------------------+
| Duns No                    | N/A                                     |
+----------------------------+-----------------------------------------+
| Vendor Phone No            | 703-756-4200                            |
+----------------------------+-----------------------------------------+
| Vendor Fax No              | 703-756-4202                            |
+----------------------------+-----------------------------------------+
| Vendor E-mail Address      | [Gs                                     |
|                            | afss@gsa.gov](mailto:mtraveler@isa.gov) |
+----------------------------+-----------------------------------------+
| Standard Discount Terms    | N/A                                     |
+----------------------------+-----------------------------------------+
| Order from Address         | 1231 Jefferson Davis Highway            |
|                            |                                         |
|                            | Arlington, VA 22202                     |
+----------------------------+-----------------------------------------+
| Remit to Address (1)       | 1231 Jefferson Davis Highway            |
|                            |                                         |
|                            | Arlington, VA 22202                     |
+----------------------------+-----------------------------------------+
| Agency Location Code       | 1100001                                 |
+----------------------------+-----------------------------------------+

## Vendor #10.

+----------------------------+-----------------------------------------+
| **Field**                  | **Description**                         |
+----------------------------+-----------------------------------------+
| Vendor No                  | V-10                                    |
+----------------------------+-----------------------------------------+
| Vendor Type                | Commercial                              |
+----------------------------+-----------------------------------------+
| Vendor Name                | Todd Zuper                              |
+----------------------------+-----------------------------------------+
| Business Classification    | Sole Proprietor                         |
+----------------------------+-----------------------------------------+
| TIN                        | 101-55-4444                             |
+----------------------------+-----------------------------------------+
| Duns No                    | N/A                                     |
+----------------------------+-----------------------------------------+
| Vendor Phone No            | 212-555-1111                            |
+----------------------------+-----------------------------------------+
| Vendor Fax No              | 215-555-1112                            |
+----------------------------+-----------------------------------------+
| Vendor E-mail Address      | N/A                                     |
+----------------------------+-----------------------------------------+
| Standard Discount Terms    | N/A                                     |
+----------------------------+-----------------------------------------+
| Order from Address         | 234 Yecker                              |
|                            |                                         |
|                            | Kansas City, KS 66104                   |
+----------------------------+-----------------------------------------+
| Remit to Address (1)       | 234 Yecker                              |
|                            |                                         |
|                            | Kansas City, KS 66104                   |
+----------------------------+-----------------------------------------+
| Payment Method             | Paper Check                             |
+----------------------------+-----------------------------------------+
| Vendor Bank Name           | N/A                                     |
+----------------------------+-----------------------------------------+
| Vendor Bank Address        | N/A                                     |
+----------------------------+-----------------------------------------+
| Vendor Bank Routing No     | N/A                                     |
+----------------------------+-----------------------------------------+
| Vendor Bank Account No     | N/A                                     |
+----------------------------+-----------------------------------------+
| Vendor Bank Account Type   | N/A                                     |
+----------------------------+-----------------------------------------+
| Remit to Address (2)       | N/A                                     |
+----------------------------+-----------------------------------------+
| Payment Method             | N/A                                     |
+----------------------------+-----------------------------------------+
| Vendor Bank Name           | N/A                                     |
+----------------------------+-----------------------------------------+
| Vendor Bank Address        | N/A                                     |
+----------------------------+-----------------------------------------+
| Vendor Bank Routing No     | N/A                                     |
+----------------------------+-----------------------------------------+
| Vendor Bank Account No     | N/A                                     |
+----------------------------+-----------------------------------------+
| Vendor Bank Account Type   | N/A                                     |
+----------------------------+-----------------------------------------+
| Assignment Indicator       | N                                       |
+----------------------------+-----------------------------------------+
| Assignee Name              | N/A                                     |
+----------------------------+-----------------------------------------+
| Assignee Address           | N/A                                     |
+----------------------------+-----------------------------------------+
| Assignee Bank Routing No   | N/A                                     |
+----------------------------+-----------------------------------------+
| Assignee Bank Account No   | N/A                                     |
+----------------------------+-----------------------------------------+
| Assignee Bank Account Type | N/A                                     |
+----------------------------+-----------------------------------------+

#### Current Customers

The list below contains the customers that must be entered prior to test
execution. Other customers will be added during the test.

+----------+------------+-----------------------------+---------------+
| **Billed | **Agency   | **Address/ E-mail Address** | **TIN**       |
| Ofc      | Location   |                             |               |
| Address  | Code       |                             |               |
| Cd       | (ALC)**    |                             |               |
| (BOAC)** |            |                             |               |
+----------+------------+-----------------------------+---------------+
| 473192   | 1100002    | General Services            |               |
|          |            | Administration              |               |
|          |            |                             |               |
|          |            | 1800 F Street, N.W.         |               |
|          |            |                             |               |
|          |            | Washington, DC 20405        |               |
+----------+------------+-----------------------------+---------------+
| 477MA6   | 1100003    | General Services            |               |
|          |            | Administration              |               |
|          |            |                             |               |
|          |            | Border Patrol Sector HQ     |               |
|          |            |                             |               |
|          |            | Main Street, Room B101      |               |
|          |            |                             |               |
|          |            | Marfa, TX 79843             |               |
+----------+------------+-----------------------------+---------------+
| 991249   |            | Dave Wayne                  | 222-44-1111   |
|          |            |                             |               |
|          |            | 123 Commonwealth            |               |
|          |            |                             |               |
|          |            | Burke, VA 22015             |               |
+----------+------------+-----------------------------+---------------+
| 991246   |            | Todd Zuper                  | 343-21-7878   |
|          |            |                             |               |
|          |            | 234 Yecker                  |               |
|          |            |                             |               |
|          |            | Kansas City, KS 66104       |               |
+----------+------------+-----------------------------+---------------+

**Appendix D:** Report Content

### Transaction Register

*Sample Template for Required Data Elements (format is only
representative)*

**Agency Name: xxxxxxxxxxxxxxxxxxxxxxxxx Report Begin Date =
mm/dd/yyyy**

Report End Date = mm/dd/yyyy

Fiscal Year: xxxx Report Print Date = mm/dd/yyyy

  -------------------------- ------------------------ ------------------------ ----------------------- ---------------------- ------------------------- ------------------------ -------------------------- -----------------------
                                                                                                                                                                                                            

  **Document**               **Acctng**                                                                                                                                                                     **(optional)**

  **[Number]{.underline}**   **[Date]{.underline}**   **[Fund]{.underline}**   **[Org]{.underline}**   **[Obj                 **[DR/CR]{.underline}**   **[SGL#]{.underline}**   **[Amount]{.underline}**   **[PFT]{.underline}**
                                                                                                       Class]{.underline}**                                                                                 

                                                                                                                                                                                                            

  xxxxxxxxxxxx               mm/dd/yyyy               xxxx                     Xxxxx                   xxxx                   xx                        xxxx.xx                  n,nnn,nnn.nn               xxxx

  xxxxxxxxxxxx               mm/dd/yyyy               xxxx                     Xxxxx                   xxxx                   xx                        xxxx.xx                  n,nnn,nnn.nn               xxxx

  xxxxxxxxxxxx               mm/dd/yyyy               xxxx                     Xxxxx                   xxxx                   xx                        xxxx.xx                  n,nnn,nnn.nn               xxxx

  xxxxxxxxxxxx               mm/dd/yyyy               xxxx                     Xxxxx                   xxxx                   xx                        xxxx.xx                  n,nnn,nnn.nn               xxxx
  -------------------------- ------------------------ ------------------------ ----------------------- ---------------------- ------------------------- ------------------------ -------------------------- -----------------------

#### **Status of Funds Reports**

*Sample Templates for Required Data Elements (formats are only
representative)*

The status of funds report is intended to be a high level program
management tool intended to inform managers of funds availability by
fund. A total of five Status of Funds reports should be produced - one
for each of the fund and fund type combinations used in the test
(0201-Direct, 0201-Reimbursable, 0202, 0203, and 0192). All fund
segments except 0192 (revolving) and 0201R (reimbursable) should use the
first format provided below. The status of revolving funds and
reimbursable funds should be reported in the alternate formats provided.
Each format displays the minimum data elements required on the report.
Organization codes should be at the Directorate level, e.g., 11100,
11200, 13100, 13200, etc. If vendor system requires, Bureau level
information can also be displayed.

**Agency Name: xxxxxxxxxxxxxxxxxxxxxxxxx**

Fiscal Year: xxxx

Fund Code: xxxx (0201-Direct, 0202, 0203) Report Print Date = mm/dd/yyyy

+-------------------+---------+---------+--------+---------+---------+
| Directorate Org.  | Total,  | Dire    | Direc  | Dire    | Dire    |
| Code              | all     | ctorate | torate | ctorate | ctorate |
|                   | organi  |         |        |         |         |
|                   | zations |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| # Appropriations  |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Apportionments    |         |         |        |         |         |
| Available         |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Allotments        |         |         |        |         |         |
| Available         |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Unobligated       |         |         |        |         |         |
| Commitments       |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Unliquidated      |         |         |        |         |         |
| Obligations       |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Expenditures      |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+

**Agency Name: xxxxxxxxxxxxxxxxxxxxxxxxx**

Fiscal Year: xxxx

Fund Code: 0201-Reimbursable

Report Print Date = mm/dd/yyyy

+-------------------+---------+---------+--------+---------+---------+
| Directorate Org.  | Total,  | Dire    | Direc  | Dire    | Dire    |
| Code              | all     | ctorate | torate | ctorate | ctorate |
|                   | organi  |         |        |         |         |
|                   | zations |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| # Actual Reim     |         |         |        |         |         |
| bursements Earned |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Estimated         |         |         |        |         |         |
| Reimbursements    |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Apportionments    |         |         |        |         |         |
| Available         |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Unfilled Customer |         |         |        |         |         |
| Orders            |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Allotments        |         |         |        |         |         |
| Available         |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Unobligated       |         |         |        |         |         |
| Commitments       |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Unliquidated      |         |         |        |         |         |
| Obligations       |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+
| Expenditures      |         |         |        |         |         |
+-------------------+---------+---------+--------+---------+---------+

**Agency Name: xxxxxxxxxxxxxxxxxxxxxxxxx**

Fiscal Year: xxxx

Fund Code: 0192-Revolving

Report Print Date = mm/dd/yyyy

+--------------------+---------+--------+--------+---------+---------+
| Directorate Org.   | Total,  | Direc  | Direc  | Dire    | Dire    |
| Code               | all     | torate | torate | ctorate | ctorate |
|                    | organi  |        |        |         |         |
|                    | zations |        |        |         |         |
+--------------------+---------+--------+--------+---------+---------+
| #                  |         |        |        |         |         |
|  Beginning Balance |         |        |        |         |         |
+--------------------+---------+--------+--------+---------+---------+
| Revenues Earned    |         |        |        |         |         |
+--------------------+---------+--------+--------+---------+---------+
| Other Funds        |         |        |        |         |         |
| Available          |         |        |        |         |         |
+--------------------+---------+--------+--------+---------+---------+
| Unobligated        |         |        |        |         |         |
| Commitments        |         |        |        |         |         |
+--------------------+---------+--------+--------+---------+---------+
| Unliquidated       |         |        |        |         |         |
| Obligations        |         |        |        |         |         |
+--------------------+---------+--------+--------+---------+---------+
| Expenditures       |         |        |        |         |         |
+--------------------+---------+--------+--------+---------+---------+

**Appendix E:** Test Execution Materials

\<INSERT OUR TEST EXECUTION SCRIPT\>