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**DOE Accounting Consolidation**

**Memorandum of Understanding**

**for**

**Consolidating**

**Accounting Operations Functions**

**Prepared by:**

**Accounting Operations Working Group**

**March 1998**

**Table of Contents**

> SECTION I.
>
> MEMORANDUM OF UNDERSTANDING
>
> INTRODUCTION I‑1
>
> POINTS OF CONTACT I‑2
>
> DISCAS USER IDS I‑2
>
> DISCAS TABLE MAINTENANCE I‑3
>
> STANDARD MAPS I‑3
>
> DISCAS EDIT CHANGES I‑4
>
> FUNDS CONTROL (ALLOTMENTS, RESERVATIONS, OBLIGATIONS I‑5
>
> REIMBURSABLE WORK ORDERS I‑6
>
> INTER-OFFICE CASH WORK I‑7
>
> COSTS, ACCRUALS, ACCRUAL REVERSALS I‑7
>
> TRANSFERS I‑8
>
> ACCOUNTS RECEIVABLE I‑8
>
> PLANT AND CAPITAL EQUIPMENT I‑12
>
> PAYROLL ACCOUNTING I‑12
>
> SF‑224 REPORTING AND RECONCILIATION I‑13
>
> MONTH‑END PROCESSING I‑14
>
> CORE DISCAS REPORTS I‑15
>
> QUERY‑WRITES I‑16
>
> DISCAS RECASTS I‑16
>
> FINANCIAL CERTIFICATIONS AND ASSURANCES I‑17
>
> CONTRACTS, PLANT & EQUIPMENT, REIMBURSABLE WORK RETIREMENTS
>
> AND CLOSEOUTS I‑19
>
> OTHER ACCOUNTING OPERATIONS ACTIVITIES I‑19
>
> ACKNOWLEDGEMENT I‑20
>
> SIGNATURE PAGE I‑21
>
> SECTION II.
>
> ATTACHMENT 1 ‑ FUNCTION AND PROCESS FLOWS
>
> ADVICE OF ALLOTMENTS II‑1
>
> RESERVATIONS II‑2
>
> OBLIGATIONS II‑3
>
> REIMBURSABLE WORK ORDERS II‑4
>
> COSTS, ACCRUALS, ACCRUAL REVERSALS II‑6
>
> ACCOUNTS RECEIVABLE II‑8
>
> PLANT AND CAPITAL EQUIPMENT II‑11
>
> PAYROLL ACCOUNTING II‑12
>
> SF‑224 REPORTING AND RECONCILIATION II‑14
>
> DISCAS TABLE MAINTENANCE II‑16
>
> DISCAS RECASTS II‑18
>
> MONTH‑END PROCESSING II‑20

**Table of Contents (continued)**

> SECTION III.
>
> ATTACHMENT 2 ‑ SATELLITE OFFICE AND
>
> SERVICE CENTER FUNCTIONAL MATRIX III‑1
>
> SECTION IV.
>
> ATTACHMENT 3 ‑ ACCOUNTING CONSOLIDATION TASK CHECKLIST IV‑1
>
> SECTION V.
>
> ATTACHMENT 4 ‑ POINT OF CONTACT WORKSHEET V‑1

INTRODUCTION

> This Memorandum of Understanding (MOU) establishes an agreement for
> performing accounting operations functions between a satellite office
> and a service center. Accounting operations functions are all
> accounting functions except travel, payments, and financial activities
> involving integrated contractors. The purpose of this document is to
> identify and acknowledge roles and responsibilities after DOE
> accounting consolidation.
>
> The Department will achieve accounting consolidation once service
> centers process key functions (travel, payments, related accounting
> operations functions) in partnership with their respective satellite
> offices. Satellite Offices will co‑operate several financial functions
> and DISCAS processes in partnership with the service centers. All
> sites in a cluster will use one DISCAS database.
>
> Full‑scale accounting consolidation is possible upon completion of
> DISCAS changes necessary for multiple site processing in a single
> database. The changes provide capability to process, account for and
> report data with site‑specific control. DISCAS automatically
> recognizes site‑specific users and their data in the consolidated
> database. New features like smart user IDs, edits for enhanced
> transaction processing, and automated cost accruals will impact
> accounting operations. However, what most users see and do when
> interacting with the accounting system will remain the same. A
> majority of system changes affect only the internal DISCAS logic or
> the data base structure. Established system capabilities that enable
> each field office to maintain different levels of accounting detail
> remain intact.
>
> The MOU will frequently make reference to the new features. The
> reviewer should assume DISCAS application and database enhancements
> described in this document are ready, available, and working.
>
> Accompanying the MOU are several attachments. Attachment 1 contains
> accounting operations process flows. These aid the reviewer in
> understanding where and when satellite office and service center
> cooperation must occur. They do not describe in detail every
> accounting process from beginning to end, but rather highlight
> satellite office and service center interdependencies.
>
> Attachment 2 contains the Satellite Office and Service Center
> Functional Matrix providing a summarized, quick‑reference guide to
> roles and responsibilities.
>
> Attachment 3 contains the Consolidation Task Checklist. Satellite
> Offices and service center should use the checklist to prepare a
> step‑by‑step action plan for consolidation of databases and accounting
> operation functions. This checklist is a template. Offices may add,
> change or delete items as need arises.
>
> The MOU establishes a foundation for co‑operating several accounting
> operations functions and DISCAS processes. Roles and responsibilities
> outlined retain flexibility for individual field office management and
> control over essential accounting processes and the underlying data.
> They afford service center control over processes performed on behalf
> of satellite offices. The satellite office and service center may
> build upon these MOU roles and responsibilities as long as the
> objective is to ensure an integrated, cooperative, and well managed
> accounting operation.
>
> Both satellite office and service center officially acknowledge roles
> and responsibilities when the MOU is signed. The Chief Financial
> Officer from each office should sign and date the MOU signature page
> after review. The service center should retain signed copies from all
> satellite offices in the cluster.

POINTS OF CONTACT

> All offices make communication a priority, ensuring conscientious and
> timely response. Each office appoints at least one primary and one
> alternate point of contact to manage and coordinate both consolidation
> of the database and accounting operations functions. These individuals
> are the principal liaisons for all consolidation matters.
>
> Both satellite office and service center are responsible for
> designating points of contact for all key accounting operations
> functions. They help explain office policy and procedure and assist
> with any problems or concerns. Both satellite office and service
> center staff should develop and maintain a point of contact worksheet
> for accounting operations functions identified in this MOU. Attachment
> 4 contains a copy of the worksheet to complete.

DISCAS USER IDs

> DISCAS User IDs are now "smart\". The first character identifies
> office code. The last three characters are office‑assigned values.
> Refer to the Data Integrity Section of the Consolidation Task
> Checklist for a list of sites and their User ID prefixes. All offices
> must abide by the User ID naming convention and ensure users have ID's
> conforming to this scheme.
>
> Smart User IDs have a two‑fold purpose; to provide site‑specific
> identification of a user to his/her field office data, and to restrict
> or enable capabilities of a user during key DISCAS processes.
> Site‑specific logic in DISCAS ensures each site processes and reports
> only its data. This is important when entering DISCAS transactions,
> running core DISCAS reports, or processing MARS transactions.
>
> With smart User ID's DISCAS controls accounting operations functions
> like accounts payable and accounts receivable, where roles and
> responsibilities between offices can overlap. The service center needs
> access to satellite office data to record, certify and schedule
> payments. Satellite office may generate reimbursable work bills for
> its integrated contractors or service center may generate
> non‑integrated contractor bills for itself and satellite offices. In
> these examples, processing must be site‑restricted for the satellite
> office, but the service center must access other field office data.
>
> Some service center users will have two types of User IDs. One type is
> for processing and reporting the service center's site‑specific
> transactions. The other, know as a "Z" user, is for processing and
> reporting transactions on behalf of one or more offices within the
> cluster. DISCAS users should process transactions with a site‑specific
> User ID whenever practical.
>
> Service Center is responsible for identifying and maintaining all "Z"
> user accounts.
>
> Satellite Office should know which DISCAS processes the service center
> will perform with a "Z" user account.

DISCAS TABLE MAINTENANCE

> DISCAS Table maintenance is a shared responsibility. Satellite Office
> and service center must ensure integrity of all table values.
>
> Each office maintains site‑specific entries in LOCAL‑MM, USER‑REF,
> BNR‑TABL, TABLE‑MM, APPROPRIATION, BUDGET‑REF, PROGRAM‑TASK,
> ALT‑SUPP‑DATA, SITE‑REF, and SOURCE‑DOC‑MM tables.
>
> Service Center agrees to:

-   Maintain GLOBAL‑MM, STANDARD‑MAP, STANDARD‑MAP‑MM, and
    ACCOUNT‑CODE‑MM tables. Coordinate changes with satellite office.

-   Coordinate table values with satellite office including use of
    travel authorization numbers, miscellaneous documents, training
    documents, GTR numbers, Document Control Symbol (DCS) values, and
    debtor codes.

-   Maintain DISCAS menus for satellite office users.

-   Maintain DISCAS/MARS balancing and combination edits and assign
    block of edit numbers for satellite office local edits. Work closely
    with satellite office to eliminate any duplicate local edits.

-   Enter B&R and program‑task recast information into the associated
    recast data sets for service center's financial data.

> Satellite Office agrees to:

-   Coordinate table values with service center including use of travel
    authorization numbers, miscellaneous documents, training documents,
    GTR numbers , DCS values, and debtor codes.

-   Communicate need for DISCAS/MARS combination and balancing edits to
    meet local requirements.

-   Enter B&R and program‑task recast information into associated recast
    data sets.

STANDARD MAPS

> Standard Map maintenance is a DISCAS Table Maintenance function but
> its importance warrants special attention. Consistent standard map
> detail, and fewer maps overall, simplify data entry for service center
> accounting technicians who process DISCAS transactions for several
> offices.
>
> Service center maintains standard maps in partnership with satellite
> office. Together they decide how to set the self‑validation flag on
> standard maps.
>
> Offices must enter the same detail level on standard maps shared.
> Standardizing all detail requirements will eliminate current
> differences between offices. Users enter default values when standard
> maps require detail the office does not use. All offices in a cluster
> should work to eliminate standard maps created to provide different
> detail requirements for cost center, order number, supplementary data,
> or program task number but with account and summary class codes
> identical to others.
>
> These requirements make standard map detail consistent. They should
> reduce the total number needed:
>
> o All standard maps require cost center. Offices not using cost center
> enter a default value of either "0" or "0000.\"
>
> o All standard maps require a program task number with exception of
> payment entries for integrated contractors. Use default value "TSK0"
> for transactions with B&R's other than EU, EW, and EX.
>
> o Obtain local project number detail from the BUDGET‑REF data set when
> required.
>
> o Enter "\*" in the FIN‑PLAN‑SYMBOL field for all non‑fund maps.
> DISCAS provides a valid financial plan code for the user's office
> during data entry.
>
> o Enter "\*" in the FIELD‑OFFICE code for all standard maps. DISCAS
> retrieves a field office value from the USER‑REF data set based upon
> the FIN‑PLAN‑SYMBOL field.
>
> o Enter the Agency Location Code in the ALC‑NUMBER field for all cash
> transactions except those using summary class code 17, 18, or 20; or
> those for ASAP‑LOC activity. Enter "\*" in the ALC‑NUMBER field of
> ASAP‑LOC map sets so DISCAS prompts the user for a value. Identify
> unique Agency Location Codes to assist with automation of DCA entries.
>
> Satellite Office and service center may decide whether or not to
> implement the following optional requirements. Their purpose is to
> make accounting detail in the GENERAL‑LEDGER and TRIAL‑BAL data sets
> consistent:
>
> o Require Order number (ORDER‑NUM) on all Reimbursable Work standard
> maps except for integrated contractor payment entries.
>
> o Provide CID detail on account codes where not traditionally
> maintained.
>
> o Require Supplementary Data (SUPP‑DATA) detail on standard maps.
> Offices not choosing to maintain this detail use default value "REF0."
>
> o Minimize uncommon hard‑coded values.

DISCAS EDIT CHANGES

> DISCAS edit changes for accounting consolidation provide more
> consistent updating of the SUMM‑BNR, SUMM‑PNE, and REIMB‑WORK summary
> sets. They also address the need for uniformity in summary set data
> brought about by the requirement to account and report costs by object
> class. Other changes make performing DISCAS tasks more efficient by
> allowing combination reserve, obligate, and cost transaction
> processing for grants, financial assistance awards, and cash work.
>
> These are the edit restrictions when updating the SUMM‑BNR, SUMM‑PNE
> and REIMB‑WORK data sets. DISCAS creates new records only for the
> following transaction types:

+-------------+---------------------------------------------------------+
| Type        | Additional Qualification                                |
|             |                                                         |
| Transaction |                                                         |
+-------------+---------------------------------------------------------+
| > "R "      |                                                         |
+-------------+---------------------------------------------------------+
| > "RO"      |                                                         |
+-------------+---------------------------------------------------------+
| > "RX"      |                                                         |
+-------------+---------------------------------------------------------+
| > "RP"      |                                                         |
+-------------+---------------------------------------------------------+
| > "O "      | Account Code 6009 map leg requires BUDGET‑REF‑NUM       |
+-------------+---------------------------------------------------------+
| > "OC"      | Account Code 6009 map leg requires BUDGET‑REF‑NUM       |
+-------------+---------------------------------------------------------+
| > "P "      | Account Code 14XX must be one of map entries            |
|             | [or]{.underline}                                        |
|             |                                                         |
|             | Account Code 3511 must be one of map entries            |
+-------------+---------------------------------------------------------+
| > "RC"      | Account Code 14XX must NOT be one of map entries        |
+-------------+---------------------------------------------------------+

> DISCAS excludes fund types beginning with "5" from the edit criteria
> for the SUMM‑PNE and REIMB‑WORK data sets. Edit restrictions for
> updating SUMM-BNR, SUMM-PNE and REIMB-WORK also exclude integrated
> contractor CIDs. DISCAS checks for integrated contractor CID values in
> the appropriate TABLE-MM data set.
>
> Another change relaxes edits to provide more efficient transaction
> processing. DISCAS no longer blocks simultaneous reservation,
> obligation, and cost ("RX") transactions for all contract‑type CIDs.
> It permits "RX" transactions for grants, financial assistance awards,
> and cash work activity (B&R YN19) but blocks all other contract‑type
> CIDs from using this type transaction.

FUNDS CONTROL (ALLOTMENTS, RESERVATIONS, OBLIGATIONS)

> Each allotment holder is responsible for funds control activities and
> associated accounting transactions (advices of allotment,
> reservations, and obligations).
>
> Each office is responsible for DISCAS table maintenance necessary in
> the funds control process (BNR‑TABL, DUNS‑MM, OBLIG‑REF,
> ALT‑SUPP‑DATA, etc.,). Persons responsible for the funds control
> process are the only individuals who should have authority to create,
> delete, or modify table entries on behalf of the site.
>
> Satellite Office and service center may decide to have service center
> provide support for obligation processing when:

-   Transactions simultaneously record obligations and costs, such as
    "RX" transactions for travel activity, and it is impractical to
    split the transaction recording between offices.

-   Offices agree it is best if the service center performs a certain
    type of obligation processing.

> Each office is responsible for using the DISCAS manual or auto advice
> features to load allotment data. The Auto Advice process allows
> multiple advice feeds per month. All offices can feed monthly
> allotment data to DISCAS automatically.
>
> Each office is responsible for maintaining local budget systems and
> interfaces to DISCAS.
>
> Prior to consolidating databases, satellite office and service center
> cluster should review numbering schemes for miscellaneous CID
> obligating documents. Eliminate duplicates by recasting to
> site‑specific values. Example: Idaho and Nevada both use CID M8GSA.
> Before consolidating databases, Idaho recasts M8GSA to M8IDGSA, and
> Nevada recasts to M8NVGSA.
>
> Service Center may adjust purchase order obligations up to \$250.00
> without formal award modification. Satellite Office receives
> adjustment notification.

REIMBURSABLE WORK ORDERS

> Reimbursable Work or Work For Others (WFO) includes products and
> services sold to Federal and non‑Federal entities that are not
> directly funded by DOE appropriations. The work is compatible with DOE
> program activity but it is not DOE mission by definition. It is work
> attributed to the mission of another agency or entity.
>
> Each office is responsible for implementing new and administering
> existing reimbursable policies and requirements (i.e., DOE O 481.1 and
> DOE O 2110.1A).
>
> Each office is responsible for funds control (advice of allotments,
> reservations and obligations) for integrated and non‑integrated
> reimbursable work.
>
> Generally, satellite office records costs, and offsetting accounts
> receivable entries, for non‑integrated contractor activities. However,
> service center will make cost entries if they are recorded with
> payments during invoice processing. Service Center performs billing
> and collection activities in either case. Satellite Office may seek
> exemption if this arrangement is considered impractical for its
> operation. Accounting Consolidation Steering Committee approves all
> exemption requests.
>
> Satellite Office or its integrated contractor record and deposit
> accounts receivable collections (certificates of deposit or OPACs) for
> reimbursable work performed by integrated contractors. Indicate
> service center's Agency Location Code (ALC) on all deposits. Satellite
> Office or integrated contractor report monthly deposit activity to the
> service center for SF‑224 reconciliation.
>
> Sponsor may receive refund when order closes and obligations from
> non‑federal cash advances exceed total project cost. Satellite Office
> or its integrated contractor is responsible for preparing refund
> billing, providing support documentation, and mailing to service
> center. Service Center is responsible for issuing refund check to
> sponsor. Satellite Office and service center will establish refund
> procedures together.
>
> Satellite Office is responsible for all contract and financial
> closures after project completion.

INTER‑OFFICE CASH WORK

> All offices within a cluster should discontinue using OPAC's for
> financing work between DOE offices once accounting operations
> functions are processed in a single DISCAS data base. Offices within a
> cluster share one Agency Location Code for disbursements and
> collections. This makes inter‑office OPAC financing impractical.
> Instead, offices will record inter‑office cash work using zero‑pay
> transactions. Included with the transaction detail should be reference
> to the authorizing office's letter or other documentation approving
> work scope and funding for the cash work. Other than the change from
> OPAC to zero‑pay transactions, cash work accounting entries made
> between offices remain the same.
>
> Each office is responsible for confirming its inter‑office cash work
> balances monthly.
>
> As an option, offices may choose to use the Inter‑Office Work Order
> (IWO) process or the AFP change process to finance inter‑office
> business. If an office chooses either of these options, its use should
> be coordinated with and acknowledged by all cluster sites.

COSTS, ACCRUALS, AND ACCRUAL REVERSALS

> The satellite office and service center share responsibility for
> recording costs, accruals and accrual reversals.
>
> Each office records its integrated contractor costs, accruals and
> accrual reversals through the MARS process.
>
> Satellite Office is responsible for recording:

-   costs, accruals and accrual reversals for Integrating Management
    Contracts (IMC);

-   costs upon obligation for grants and cooperative agreements less
    than or equal to \$200 thousand, payroll and temporary duty (TDY)
    travel; and

-   monthly manual accruals and accrual reversals for contracts based
    upon estimates from program organizations.

> Service Center is responsible for recording:

-   cost upon payment for contracts (other than integrated and IMC),
    purchase orders, training orders and permanent change of station
    (PCS) travel;

-   monthly automated accruals and accrual reversals for contracts
    (other than Integrated and IMC) and purchase orders based upon
    unpaid invoices; and

-   monthly automated accruals (on a period of performance basis unless
    otherwise advised by the satellite office) for grants and
    cooperative agreements greater than \$200 thousand. There are no
    accrual reversals for grants and cooperative agreements.

> Each office is responsible for maintaining data items in the OBLIG‑REF
> data set that ensure automated accruals work properly for its
> financial instruments. The data items are:

-   AWARD‑TYPE value

-   Start date (DAT‑PAYPERIOD‑FR), if accrual method is period of
    performance

-   Accrual method (period of performance, fixed amount, no accrual)

-   Performance period, if accrual method period of performance

-   Fixed amount (AMT‑ACCRUAL), if accrual method fixed amount

> Satellite Office must select costing method for each miscellaneous CID
> so that DISCAS accrues and reverses cost properly.
>
> DISCAS accrues all unpaid invoices monthly unless cost for a CID is
> previously accrued in the period by another method (period of
> performance or fixed amount).
>
> There are no automated accruals for training CIDs, reimbursable work,
> reconciling transfers, or for instruments flagged "no accrual" in the
> OBLIG‑REF data set.

Transfers

> Each office is responsible for fund cost and non‑fund cost transfer
> accounting. This includes preparing and issuing transfer vouchers and
> confirming all transfers issued and received during the month.
>
> Service Center notifies satellite office when making reconciling
> transfer (B&R 82) payments or collections. Service Center provides
> copies of documents (invoices, checks, certificate of deposit tickets)
> to substantiate transfer activity as needed. Satellite Office is
> responsible for ensuring completion of transfer transaction.

ACCOUNTS RECEIVABLE

> The satellite office and service center share responsibility for the
> accounts receivable process. Generally, the satellite office is
> responsible for recording costs that establish an accounts receivable
> and forwarding receivable information packets to the service center.
> The service center is responsible for processing receivable entries
> into batches, generating and mailing bills, preparing and
> accomplishing OPACs issued, collecting monies, and recording
> collection entries in DISCAS. Service Center initiates the dunning,
> write‑off, and cancellation processes but requires satellite office
> involvement during certain phases.
>
> Satellite Office agrees to:

-   Maintain debtor codes in DISCAS DEBTORS data set. Both satellite
    office and service center decide and abide by debtor code format.

-   Maintain debtor information (name and address, tax ID, bill form
    code, etc.,) in DEBTORS data set. For debtors remitting via OPAC,
    ensure entry of proper ALC number and collection standard map.

-   Modify all debtor correspondence to indicate service center address
    for payment remittance.

-   Record and validate in DISCAS all receivables except those due to
    overpayments by service center or those generated by service center
    based upon cost and pay transactions made during invoice processing.
    Ensure receivable entries use proper TYPE‑RECEIVABLE code.

-   Mail package containing debtor information, backup documentation,
    collected monies (when applicable) to service center. Indicate which
    DISCAS bill batching method to use.

> Service Center agrees to:

-   Maintain suspense file for receivable packages from satellite
    office.

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-   Record and validate in DISCAS satellite office receivables due to
    overpayments or generated by cost and pay transactions made during
    invoice processing.

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-   Perform DISCAS batch process for all receivable transactions.

-   Perform Generate Bills Process for all receivables in DISCAS.

-   Mail SF‑1080 and SF‑1081 bills to debtors.

-   Receive checks, prepare deposit tickets, and deposit funds at
    federal reserve banks. Deposit all monies from debtors under the
    service center's agency location code.

-   Record and validate SF‑1080 and SF‑1081 receivable collection
    entries in DISCAS.

-   Access GOALS to collect monies for OPAC bills. Accomplish GOALS
    transactions in the same month as DISCAS collection entries.

-   Load, verify and validate DISCAS collection entries for OPAC's
    issued.

> [Exceptions]{.underline}
>
> The Satellite Office is responsible for billing and collecting
> integrated contractor reimbursable work accounts receivable.

-   If satellite office bills and collects reimbursable work on behalf
    of its integrated contractor, both satellite office and service
    center must agree to the process for batching receivable
    transactions, generating and mailing bills, receiving monies, making
    bank deposits, accomplishing OPACs issued, and recording the
    appropriate DISCAS collection transactions. There must be agreement
    on the process for providing deposit information to service center
    for Regular SF‑224 reporting and reconciliation.

-   If the integrated contractor bills and collects reimbursable work,
    satellite office is responsible for ensuring contractor provides
    timely bank deposit information and supporting detail to the service
    center for Regular SF‑224 reporting and reconciliation.

> Service Center has responsibility for preparing all non‑integrated
> contractor billings and collections, except those related to crude oil
> sales from the Strategic Petroleum Oil Reserve (SPRO).

-   The SPRO office performs bill preparation and administration for
    crude oil sales. Service Center performs collections per memorandum
    from James E. Reid, Chairman, Accounting Consolidation Steering
    Committee; to Richard D. Furiga, dated May 20, 1997.

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-   For non‑integrated contractor reimbursable work, satellite office
    must provide service center with copies of funding documents (MIPRS,
    purchase orders, etc.,) supporting costs to bill and collect. Prior
    to database consolidation, satellite office must ensure financial
    balances in REIMB‑MM data set reconcile with both source documents
    and TRIAL‑BAL data set. Outstanding bills must support balances in
    the BILLS data set. Satellite Office must verify bill aging and
    dunning status.

> The satellite office is responsible for "over the counter" collections
> (jury duty, property sales, etc.) and collections from advance
> requests. They receive checks, prepare deposit tickets, deposit funds
> to federal reserve bank and record appropriate DISCAS collection
> transactions. They must provide deposit information to the service
> center for Regular SF‑224 reporting and reconciliation.
>
> An office may request other billing and collection exceptions from the
> Accounting Consolidation Steering Committee. There must be evidence
> that performing activity at the satellite office would be advantageous
> to the Department and its debtors.
>
> [Dunning Process]{.underline}
>
> Service Center agrees to:

-   Use DISCAS dunning process to calculate interest, penalties, and
    administrative fees and to generate non‑fund entries. Accrue
    interest, penalties, and administrative fees against special
    miscellaneous CIDs. Enter DISCAS transactions using appropriate
    Treasury account.

-   Adjust accrued interest, penalties, and administrative fees only if
    monies received prior to payment due date but not recorded in DISCAS
    until payment due date passed.

-   Issue one dunning notice to debtors 30 days after issuing bill.

-   After 90 days, request concurrence from satellite office to refer
    debt to U.S. Treasury for collection. With satellite office
    concurrence, transfer receivable to Treasury for collection
    processing.

-   Refer other federal agency delinquent debts to General Accounting
    Office or Department of Justice after due process.

> Satellite Office agrees to:

-   Promptly approve or disapprove service center's recommendation for
    debt referral to Treasury.

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-   Submit payroll offset request to Headquarters payroll office for
    debts of DOE employees.

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-   Make adjustment to interest, penalties, and administrative fees as
    necessary.

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-   Record DISCAS Allowance for Receivable Loss entries when necessary.

> [Write‑off Process]{.underline}
>
> Service Center agrees to:

-   Initiate write‑off process when a debt is not collectible. Service
    center will forward requests and backup documentation to satellite
    office for review, approval, and processing.

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-   Notify satellite office when monies collected for a debt total less
    than the receivable amount or if debtor does not pay the interest,
    penalties, and administrative fees. Record collection in DISCAS for
    actual amount received. Consult with satellite office for resolution
    of remaining debt.

> Satellite Office agrees to:

-   Promptly approve or disapprove service center's write‑off requests.

-   Record and validate entries to write‑off debt and accrued interest,
    penalties, and administrative fees.

-   Provide instructions to service center for resolution of debts
    collected that are less than receivable amount.

> [Receivable Cancellation Process]{.underline}
>
> Service Center agrees to:

-   Forward cancellation requests to satellite office with detailed
    explanation of the reason why the receivable should be canceled.

> Satellite Office agrees to:

-   Review and approve/disapprove, and process receivable cancellation
    request from service center.

-   Record and validate entries in DISCAS to include adjustments for
    interest, penalties, and administrative fees.

-   Notify service center when request completed or when request
    disapproved.

> [Accounts Receivable Reporting]{.underline}
>
> Satellite Office prepares quarterly: "Accounts Receivable Due From
> Public" report (SF‑220‑9).

PLANT AND CAPITAL EQUIPMENT

> MOU descriptions of roles and responsibilities for most common
> accounting functions (Advice of Allotments, Reservations, Obligations,
> Costs) are appropriate for Plant and Capital Equipment (P&CE) activity
> as well. This section addresses only those activities unique to P&CE.
>
> The service center is responsible for running the DISCAS depreciation
> routine.
>
> Prior to database consolidation each office must verify:

-   There are no unusual balances

-   Depreciation amounts are current

-   Assets are in the appropriate asset type and asset group
    classification in DISCAS PNE‑ASSETS data set.

> With data integrity ensured, service center can run the automated
> process once every month for all sites in the cluster. Target date and
> time for execution will be 12:00 noon, third workday. If necessary,
> all sites in the cluster may agree to another run time.
>
> The service center will record capitalization entries whenever costs
> are recorded at time of payment.
>
> Satellite Office agrees to:

-   Record capitalization entries when recording costs.

-   Record closing entries to completed P&CE and all other adjustments ‑
    write‑ons, write‑offs, administrative transfers, and retirements.

-   Reconcile all P&CE activity. Record appropriate adjustment entries.

-   Record depreciation accrual for items not included in the automated
    monthly depreciation accrual.

PAYROLL ACCOUNTING

> Each office has three options for payroll accounting:

1)  Use the core DISCAS process generating FUNDING, NON‑FUND, and
    RECEIVABLES entries automatically from Labor Distribution System
    (LDS) data, or

2)  Generate simultaneous reserve, obligate, cost, and pay ("RP")
    entries from the LDS detail file, or

3)  Record "RP" entries using the DISCAS Preformatted Payroll Entry
    Screen.

> Each office can choose one option or have the service center perform
> the function. However, when an office chooses the service center to
> perform payroll accounting it must adopt their processing method.
>
> Each office processing its own payroll cost will be responsible for
> running payroll accruals at month end and payroll accrual reversals at
> the beginning of the new month.
>
> Option 1 provides payroll accrual and reversal entries automatically.
> It does not provide cost center detail some offices need. When an
> office requires cost center detail or some other level of detail not
> provided, it should use Option 2. Offices should use Option 3 when
> cost detail below the Fund Type, B&R, CID, and Object Class is not
> required and there are relatively few entries to post biweekly.
>
> Service Center is responsible for receiving biweekly LDS files from
> DOE Headquarters. It ensures that each office receives the appropriate
> data files in the proper home group on the cluster's HP computer.
>
> DOE Headquarters issues one payroll OPAC for each cluster biweekly.
> The service center is responsible for recording OPAC entries in
> DISCAS. Service Center records entries by financial plan to identify
> each site in the cluster. Recording entries in a suspense account
> ensures monthly reconciliation with Treasury. Satellite Office records
> zero‑pay entries to offset suspensed payroll costs and distribute
> costs to appropriate programs. Service Center verifies that all
> zero‑pay entries offset total of payroll OPAC suspensed.
>
> LDS-equivalent data files are necessary after the Department
> outsources payroll processing. DOE Headquarters is responsible for
> providing the files.

SF‑224 REPORTING AND RECONCILIATION

> Satellite Office and service center share responsibility for monthly
> SF‑224 reconciliation and reporting. All offices are responsible for
> reconciling items with Treasury that exist prior to accounting
> consolidation.
>
> Each office uses one Agency Location Code (ALC) number to reconcile
> and report Automated Standard Application for Payment activity,
> formerly know as Letter of Credit activity (ASAP‑LOC). An office may
> have as many certifying officers as necessary for program
> administration.
>
> Each office is responsible for all ASAP‑LOC accounts including those
> for integrated contractors. Responsibilities include administering the
> program, recording payments, preparing the ASAP‑LOC SF‑224, and
> verifying MARS balances. Other than for ASAP‑LOC, a satellite office
> has no certifying officers.
>
> Each cluster has one ALC number to reconcile and report non‑ASAP‑LOC
> (Regular) disbursements and collections.
>
> All offices use the service center's DCS numbering scheme when
> recording Regular SF‑224 disbursement and collection transactions in
> DISCAS.
>
> Target dates and times important for SF‑224 reconciliation and
> reporting (e.g., cut‑off for current month business) will be decided
> by cluster.
>
> All DISCAS users abide by provisions of the fiscal month lockout
> feature executed during the month end process. This controls
> last‑minute entries affecting the SF‑224.
>
> There is a GOALS feature requiring mandatory entry of all fields on
> the billing screen (i.e., fields cannot be left blank). Service Center
> will ensure this feature is operative. Each office will direct the
> OPAC other party to provide a CID and field office identifier with the
> bill's written instructions.
>
> Offices involving integrated contractors in the OPAC process must
> cooperate with the service center to determine process flow after
> accounting consolidation.
>
> Service Center reports Regular SF‑224 activity ‑ all disbursements and
> collections for the cluster ‑ under one ALC number. It is responsible
> for reporting and reconciling:

-   All cluster disbursements

-   All cluster collections including:

-   those the satellite office's integrated contractors make for WFO
    accounts receivable

-   non‑integrated contractor WFO accounts receivable

-   all other non‑WFO accounts receivable

-   miscellaneous receipts

> The service center is also responsible for:

-   Preparing and processing OPACs issued and received, including
    chargebacks

-   WFO credit collections requiring non‑OPAC payment

-   Generating Departmental Control Account (DCA) entries. DISCAS will
    generate DCA entries automatically from General Ledger or MARS data.

-   Reconciling Regular SF‑224 to DISCAS General Ledger

-   Preparing and reporting Regular SF‑224 to U.S. Treasury

> Satellite Office notifies service center when ASAP‑LOC SF‑224
> reconciles After notification from all offices, service center can
> generate DCA entries automatically.
>
> Financial Control and Reporting Division (FICOR) routes Treasury
> differences (Regular or ASAP‑LOC SF‑224) to responsible field office
> for resolution. Satellite Office will assist service center with
> reconciliation of Regular SF‑224 when problems involve its office.

MONTH‑END PROCESSING

> Each office ensures all monthly accounting transactions are recorded
> in DISCAS accurately and in a timely fashion. All offices must verify
> that standard queries, automated comparison reports and validity
> checks used prior to accounting consolidation work afterwards. Each
> office ensures invalid record state entries are validated or changed
> to reflect the new month DCS number. Furthermore, each office ensures
> its zero‑pay transactions net to zero.
>
> All offices create, edit, and process their own "card" files to update
> DISCAS General Ledger and Trial Balance. Service Center assigns each
> field office blocks of edit numbers to accommodate local edits.
>
> Each office edits its own data. They ensure integrated contractor
> monthly submissions ("card" files) are processed through the MARS
> edits and submitted to the service center by the established due date.
> Satellite Office loads MARS files to the TRIAL‑BAL data set after
> notifying service center.
>
> Satellite Office performs the integrated cost update for its
> contractors.
>
> When problems are independently identified or reported by the service
> center, the satellite office corrects them.
>
> Shortly before and at month end, the service center takes a more
> visible roll to ensure:

-   MARS tables and edits are properly updated,

-   Satellite Offices are reminded of month‑end due dates (5th workday),

-   "Card" files entries are error free and processed in DISCAS in a
    timely fashion, and

-   Summary accounting data from the Trial Balance is successfully
    transmitted to MARS.

> Together, satellite office and service center define requirements for
> MARS stripper program. Each office is responsible for ensuring local
> data is removed from the MARS file prior to transmittal to DOE/HQ.
>
> Satellite Office must meet interim and final due dates as established
> in the MOU.
>
> Each field office is responsible for tracking and correcting errors
> identified by Headquarters Financial Control and Reporting Division
> (FICOR) after MARS submittal. This includes any errors for
> inter‑office receivables, payables, and transfers. Each office must
> correct differences between DISCAS and MARS. All offices must ensure
> adequate staff coverage to resolve MARS and SF‑224 problems from the
> fifth workday until the all‑clear is given by FICOR.

Core DISCAS Reports

> Standard reports are available from the DISCAS modules. This provides
> a basic report capability for offices who rely solely on core DISCAS
> reports and who are unable to develop custom reports of their own.
>
> There are three general categories of DISCAS reports; (1) log reports
> DISCAS generates automatically during process runs, (2) operational
> reports for internal use, and (3) management reports each office
> prepares for program offices and other external users. Offices use log
> and operational reports in the day to day DISCAS operation. Examples
> of these reports are the Invoice Log Report, Voucher Log Report, and
> the Unvalidated Transactions Report. Management reports are periodic
> reports to external customers and include the Unobligated Reservation
> Report, Status of Obligational Authority, Status of Travel by
> Charge‑to‑Division, and others.
>
> Satellite Office and service center should conduct a reports survey
> when planning for accounting operations after consolidation. This
> survey will identify existing core DISCAS reports used, i.e., those
> reports run from one of the DISCAS modules, and validator reports
> critical to an office's operation. Focus should first be on system log
> and operational reports followed by program management reports. When
> possible, satellite office and service center should identify changes
> necessary to select and report by office code.
>
> Service Center is responsible for compiling information on report
> usage and providing survey results to Headquarters Corporate Financial
> Systems Division (CFS). By comparing survey results from all three
> service centers CFS will identify reports used most often. A change
> priority can then be established. CFS is responsible for modifying
> reports to check User ID against Office Code and Financial Plan, so
> that one site does not report activity of another.
>
> Management reports developed using tools like QUERY, QUIZ, and DATANOW
> are the responsibility of each office. The office is responsible for
> program changes necessary to limit data selection to site‑specific
> values.

QUERY‑WRITES

> The service center is responsible for controlling all QUERY‑Write
> activity in the consolidated database. There are three options the
> satellite office and service center should decide:
>
> 1\) Service center will perform all QUERY‑Writes within a pre‑defined
> time frame.
>
> 2\) Service center will provide satellite office temporary access to
> special QUERY‑Write password with some data set and data item
> restrictions.
>
> 3\) Service centers will maintain MPEX/QUERY site value matrix and
> allow satellite office to use this capability for data sets that have
> site values (financial plan, field office, allotment symbol).
>
> Regardless of the option(s) used, the service center must document
> strong internal control procedures and every office in the cluster
> must follow them.

DISCAS RECASTS

> Service Center performs B&R and Program Task recasts at the request of
> satellite office. These two recasts are performed by the service
> center due to impact upon the consolidated DISCAS database.
>
> Satellite Office is responsible for entering applicable data into the
> B&R Recast and Program Task Recast entry screens. They will notify
> service center when B&R or Program Task input is complete and ready
> for recasting.
>
> Service Center schedules B&R and Program Task recasts to run after
> normal business hours. They are responsible for obtaining exclusive
> access to the database and for saving the database prior to running
> the recast program. All DISCAS users and the satellite office
> accountant in charge of recasting are notified when program finishes.
> Program job control should route all recast printouts to the
> appropriate satellite office.
>
> Satellite Office is responsible for meeting scheduled due date for
> processing the B&R or Program Task recast, verifying recast data,
> maintaining recast tables, and performing any required manual entries.
> Failure to meet due date may impact ability of Service Center to
> transmit the entire cluster's data.
>
> Except for B&R and Program‑Task, satellite office performs all other
> recasts of its data.

FINANCIAL CERTIFICATIONS AND aSSURANCES

> Satellite Office and service center share responsibility for financial
> certifications and assurances as follows:

+--------------------------+--------------------+----------------------+
| **Certification**        | **Source of**      | **Certifier**        |
|                          |                    |                      |
|                          | **Requirement**    |                      |
+--------------------------+--------------------+----------------------+
| 1\. TFS 2108, Unpaid     | 31 U.S.C. 1501     | Satellite Office     |
| Obligations Balances     |                    |                      |
+--------------------------+--------------------+----------------------+
| 2\. Withdrawal of Funds  | DOE M 135.1        | Satellite Office     |
|                          |                    |                      |
|                          | As Designated by   |                      |
|                          |                    |                      |
|                          | Chapter IV         |                      |
+--------------------------+--------------------+----------------------+
| 3\. Fund Availability    | DOE Accounting     | Satellite Office     |
|                          | Handbook, Chapter  |                      |
|                          | 2                  |                      |
+--------------------------+--------------------+----------------------+
| 4\. Prompt Pay Report    | DOE                | Service Center       |
+--------------------------+--------------------+----------------------+
| 5\. Cash Management      | TFM 6‑8075         | Satellite Office for |
| Review                   |                    | ASAP‑LOC activity,   |
|                          |                    | service center with  |
|                          |                    | input from satellite |
|                          |                    | office               |
+--------------------------+--------------------+----------------------+
| 6\. SF 220‑9, Accounts   | DOE Accounting     | Satellite Office     |
| Receivable Due from      | Handbook Chapter 8 |                      |
| Public                   |                    |                      |
+--------------------------+--------------------+----------------------+
| 7\. Financial System     | DOE Order 413.1    | Service Center for   |
|                          |                    | DISCAS/MARS;         |
|                          |                    | satellite office for |
|                          |                    | internal practices   |
+--------------------------+--------------------+----------------------+
| 8\. Financial Statement  | DOE IG             | Satellite Office     |
| Representation Letters   |                    |                      |
+--------------------------+--------------------+----------------------+
| 9\. Department Inventory | DOE                | Satellite Office     |
| Management System        |                    |                      |
+--------------------------+--------------------+----------------------+

> Certifications 1‑3 relate primarily to the allotment holder's
> responsibility for ensuring compliance with the Department's
> administrative control of funds procedures and the requirements of the
> Anti‑Deficiency Act. Specifically an allotment holder's
> responsibilities include:

-   Reconciling totals in the funds control system to totals in the most
    recent Advice of Allotment;

-   Ensuring the legal restrictions on the Advice of Allotment are not
    violated;

-   Accepting and approving reimbursable agreements from other federal
    and non‑federal entities;

-   Ensuring all reservations and obligations are promptly recorded and
    reported;

-   Verifying all expenditures are promptly recorded and reported by the
    service center;

-   Reviewing monthly financial reports to detect legal or
    administrative funds control violations for immediate reporting to
    the Chief Financial Officer;

-   Ensuring reservations are cleared in a timely manner;

-   Ensuring outdated obligations are detected and cleared in a timely
    manner;

-   Ensuring that all financial balances related to expired
    appropriations close before appropriation actually closes; and

-   Reconciling hard copy financial reports with system‑generated data.

> Certifications 1‑3 are part of an allotment holder's responsibilities
> and remain with them, regardless of where its accounting data
> ultimately resides.
>
> Certification 4 (Prompt Pay Report accuracy attestation) is
> responsibility of the office making payments, maintaining the invoice
> log and preparing the report. Service Center makes the certification.
>
> Certification 5 relates to the annual Current Asset Management
> Certification (CMAC). The CMAC includes identifying payment and
> collections flows and an evaluation of cash management practices. The
> service center prepares the report and makes the required attestation
> to the accuracy of the report since payments and collections are
> service center responsibility. However, the satellite office prepares
> its own report for ASAP‑LOC activity and assists the service center
> for non‑ASAP‑LOC flows in characterizing the various types of
> collections and payments.
>
> Certification 6 is required on the year end Accounts Receivable Due
> from Public Report. The certification is to the accuracy of the report
> and the adequacy of allowance for losses. The satellite office is in
> the best position to evaluate receivables, especially those of the
> integrated contractors. They make the certification.
>
> Certification 7 (Summary Financial Management System Review). DOE
> Order 413.1 requires each manager responsible for a Department
> Financial Management System to evaluate that system to determine
> whether it conforms to the principles and standards established by the
> Comptroller General and the requirements of Office of Management and
> Budget Circular A‑127. The satellite office performs review limited to
> only those requirements under its control.
>
> Certification 8 (Management Representation Letters). The satellite
> office CFO makes the appropriate representations to the financial
> statements. However, the service center communicates to satellite
> office any material non‑conformance or weaknesses in DISCAS or MARS
> having the potential to significantly impact the reliability of the
> satellite's financial statements.
>
> Certification 9 (DIMS). Consolidation has no impact on DIMS reporting
> and therefore the DIMS certification will stay with the satellite
> office.

Contract, Plant & Equipment, and Reimbursable Work

Retirements / CLOSE‑OUTS

> Satellite Office is responsible for retirement and close‑out of DISCAS
> CIDs, plant projects, capital equipment items, and reimbursable work
> orders.
>
> DISCAS multiple site processing logic checks User ID against Office
> Code and Financial Plan ensuring users retire only site-specific
> activity.

OTHER ACCOUNTING OPERATIONS ACTIVITIES

> This Memorandum of Understanding documents roles and responsibilities
> for the major accounting operations functions and key DISCAS processes
> common to all sites. There may be other special-purpose or
> site-specific activities important to either satellite office or
> service center that were not addressed. Satellite Office and service
> center may document roles and responsibilities for any such items and
> include them as an amendment to the MOU.

ACKNOWLEDGEMENT

> Listed below are the accountants, systems accountants and computer
> specialists who helped develop this document. Their expert advice,
> honest feedback, and cooperative attitude were essential to this
> project. Thank you, one and all.
>
> Cornell Williams, CH
>
> Therese Williams, CH
>
> Jerry Heavens, CH
>
> Warren Huffer, CFS
>
> Laura Kramer, CFS
>
> Lauren Rippeon, FICOR
>
> George Tengan, CAPC
>
> Wendy L. Miller, CAPC
>
> Raymond Browne, ID
>
> Stacy Wade, NV
>
> Ann Montana, NV
>
> Debra Hills, OAK
>
> Elaine Mount, OR
>
> Tammy McDuffie, OR
>
> Floyd Boilanger, Jr, FETC
>
> Dave Welsh, FETC
>
> Mary Lynch, RF
>
> Al Lake, RL
>
> Laurette Beitz, RL
>
> Bill Chaput, SNR
>
> Bill Leahy, SNR
>
> Karen Benson, AL
>
> Edwin Maestas, AL
>
> Andy Zawadzki, AL

SIGNATURE PAGE

> This Memorandum of Understanding (MOU) is effective on
> \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ and upon execution by both
> parties. All amendments and/or changes must be in writing and signed
> by both satellite office and service center.
>
> [APPROVED:]{.underline}
>
> Service Center
>
> (Print/Type Name of Authorizing Official)
>
> Signature Date
>
> Satellite Office
>
> (Print/Type Name of Authorizing Official)
>
> Signature Date

+-----------+--------------+-------------------------------------------+---+
| **ADVICE  |              |                                           |   |
| OF        |              |                                           |   |
| AL        |              |                                           |   |
| LOTMENT** |              |                                           |   |
+-----------+--------------+-------------------------------------------+---+
| **TASK    | **OFFICE**   | **TASK DESCRIPTION**                      |   |
| ID**      |              |                                           |   |
+-----------+--------------+-------------------------------------------+---+
| **AD‑1**  | Satellite    | -   Receive Advice of Allotment from      |   |
|           | Office       |     Headquarters                          |   |
+-----------+--------------+-------------------------------------------+---+
| **AD‑2**  | Satellite    | -   Allocate, load and reconcile funding  |   |
|           | Office       |     and AFP data to local budget system.  |   |
+-----------+--------------+-------------------------------------------+---+
| **AD‑3**  | Satellite    | -   Perform necessary DISCAS table        |   |
|           | Office       |     maintenance (BNR‑TABL, Budget‑Ref,    |   |
|           |              |     Program‑Task, appropriation,          |   |
|           |              |     Fin‑Plan‑Symbol, Table‑MM)            |   |
+-----------+--------------+-------------------------------------------+---+
| **AD‑4**  | Satellite    | -   Record allotment entries in DISCAS    |   |
|           | Office       |     via:                                  |   |
|           |              |                                           |   |
|           |              | > ‑ Manual advice screen                  |   |
|           |              | >                                         |   |
|           |              | > ‑ Auto advice process                   |   |
|           |              | >                                         |   |
|           |              | > ‑ Other DISCAS interface (e.g., FCDS,   |   |
|           |              | > BEFS)                                   |   |
+-----------+--------------+-------------------------------------------+---+
| **AD‑5**  | Satellite    | -   Verify DISCAS data to AFP source      |   |
|           | Office       |     documents                             |   |
+-----------+--------------+-------------------------------------------+---+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

DISCAS permits multiple AFP updates in a single month. It will accept
feeds from all sites in the cluster.

+-----------+---+--------------+---+-------------------------------------------+---+
| **RESER   |   |              |   |                                           |   |
| VATIONS** |   |              |   |                                           |   |
+-----------+---+--------------+---+-------------------------------------------+---+
| **TASK    |   | **OFFICE**   |   | **TASK DESCRIPTION**                      |   |
| ID**      |   |              |   |                                           |   |
+-----------+---+--------------+---+-------------------------------------------+---+
| **RV‑1**  | S |              | - |                                           |   |
|           | a |              |   |                                           |   |
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|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | y |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | m |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | ( |                                           |   |
|           |   |              | W |                                           |   |
|           |   |              | A |                                           |   |
|           |   |              | S |                                           |   |
|           |   |              | ) |                                           |   |
|           |   |              | , |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | c |                                           |   |
|           |   |              | . |                                           |   |
+-----------+---+--------------+---+-------------------------------------------+---+
| **RV‑2**  | S |              | - |                                           |   |
|           | a |              |   |                                           |   |
|           | t |              |   |                                           |   |
|           | e |              |   |                                           |   |
|           | l |              | C |                                           |   |
|           | l |              | e |                                           |   |
|           | i |              | r |                                           |   |
|           | t |              | t |                                           |   |
|           | e |              | i |                                           |   |
|           | O |              | f |                                           |   |
|           | f |              | y |                                           |   |
|           | f |              |   |                                           |   |
|           | i |              |   |                                           |   |
|           | c |              |   |                                           |   |
|           | e |              |   |                                           |   |
|           |   |              | f |                                           |   |
|           |   |              | u |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | d |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | v |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | l |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | b |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | l |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | y |                                           |   |
+-----------+---+--------------+---+-------------------------------------------+---+
| **RV‑3**  | S |              | - |                                           |   |
|           | a |              |   |                                           |   |
|           | t |              |   |                                           |   |
|           | e |              |   |                                           |   |
|           | l |              | E |                                           |   |
|           | l |              | s |                                           |   |
|           | i |              | t |                                           |   |
|           | t |              | a |                                           |   |
|           | e |              | b |                                           |   |
|           | O |              | l |                                           |   |
|           | f |              | i |                                           |   |
|           | f |              | s |                                           |   |
|           | i |              | h |                                           |   |
|           | c |              |   |                                           |   |
|           | e |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | D |                                           |   |
|           |   |              | U |                                           |   |
|           |   |              | N |                                           |   |
|           |   |              | S |                                           |   |
|           |   |              | ‑ |                                           |   |
|           |   |              | M |                                           |   |
|           |   |              | M |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | d |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | O |                                           |   |
|           |   |              | b |                                           |   |
|           |   |              | l |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | g |                                           |   |
|           |   |              | ‑ |                                           |   |
|           |   |              | R |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | f |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | c |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | d |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | c |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | y |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | c |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | d |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | v |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | ( |                                           |   |
|           |   |              | f |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | c |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | c |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | , |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | g |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | , |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | p |                                           |   |
|           |   |              | u |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | c |                                           |   |
|           |   |              | h |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | d |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | , |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | g |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | d |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | m |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | c |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | l |                                           |   |
|           |   |              | l |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | u |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | ) |                                           |   |
|           |   |              | . |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | - |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | R |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | c |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | d |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | l |                                           |   |
|           |   |              | l |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | q |                                           |   |
|           |   |              | u |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | d |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | f |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | m |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | D |                                           |   |
|           |   |              | U |                                           |   |
|           |   |              | N |                                           |   |
|           |   |              | S |                                           |   |
|           |   |              | ‑ |                                           |   |
|           |   |              | M |                                           |   |
|           |   |              | M |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | d |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | O |                                           |   |
|           |   |              | b |                                           |   |
|           |   |              | l |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | g |                                           |   |
|           |   |              | ‑ |                                           |   |
|           |   |              | R |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | f |                                           |   |
|           |   |              | . |                                           |   |
+-----------+---+--------------+---+-------------------------------------------+---+
| **RV‑4**  | S |              | - |                                           |   |
|           | a |              |   |                                           |   |
|           | t |              |   |                                           |   |
|           | e |              |   |                                           |   |
|           | l |              | R |                                           |   |
|           | l |              | e |                                           |   |
|           | i |              | c |                                           |   |
|           | t |              | o |                                           |   |
|           | e |              | r |                                           |   |
|           | O |              | d |                                           |   |
|           | f |              |   |                                           |   |
|           | f |              |   |                                           |   |
|           | i |              |   |                                           |   |
|           | c |              |   |                                           |   |
|           | e |              | a |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | d |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | v |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | l |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | d |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              | e |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | v |                                           |   |
|           |   |              | a |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | i |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | n |                                           |   |
|           |   |              | s |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | t |                                           |   |
|           |   |              | h |                                           |   |
|           |   |              | r |                                           |   |
|           |   |              | o |                                           |   |
|           |   |              | u |                                           |   |
|           |   |              | g |                                           |   |
|           |   |              | h |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              |   |                                           |   |
|           |   |              | D |                                           |   |
|           |   |              | I |                                           |   |
|           |   |              | S |                                           |   |
|           |   |              | C |                                           |   |
|           |   |              | A |                                           |   |
|           |   |              | S |                                           |   |
+-----------+---+--------------+---+-------------------------------------------+---+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

+-----------+---+--------------+---+-------------------------------------------+
| **OBLI    |   |              |   |                                           |
| GATIONS** |   |              |   |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **TASK    |   | **OFFICE**   |   | **TASK DESCRIPTION**                      |
| ID**      |   |              |   |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **OB‑1**  | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | R |                                           |
|           | l |              | e |                                           |
|           | i |              | c |                                           |
|           | t |              | e |                                           |
|           | e |              | i |                                           |
|           | O |              | v |                                           |
|           | f |              | e |                                           |
|           | f |              |   |                                           |
|           | i |              |   |                                           |
|           | c |              |   |                                           |
|           | e |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | w |                                           |
|           |   |              | a |                                           |
|           |   |              | r |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | d |                                           |
|           |   |              | o |                                           |
|           |   |              | c |                                           |
|           |   |              | u |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | f |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | m |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | g |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | f |                                           |
|           |   |              | f |                                           |
|           |   |              | i |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **OB‑2**  | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | M |                                           |
|           | l |              | a |                                           |
|           | i |              | t |                                           |
|           | t |              | c |                                           |
|           | e |              | h |                                           |
|           | O |              |   |                                           |
|           | f |              |   |                                           |
|           | f |              |   |                                           |
|           | i |              |   |                                           |
|           | c |              | a |                                           |
|           | e |              | w |                                           |
|           |   |              | a |                                           |
|           |   |              | r |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | d |                                           |
|           |   |              | o |                                           |
|           |   |              | c |                                           |
|           |   |              | u |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | o |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
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+-----------+---+--------------+---+-------------------------------------------+
| **OB‑4**  | S |              | - |                                           |
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|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | p |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | c |                                           |
|           |   |              | r |                                           |
|           |   |              | i |                                           |
|           |   |              | b |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | b |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | P |                                           |
|           |   |              | a |                                           |
|           |   |              | y |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | W |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | k |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | g |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | G |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | u |                                           |
|           |   |              | p |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | " |                                           |
|           |   |              | R |                                           |
|           |   |              | e |                                           |
|           |   |              | p |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | P |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | F |                                           |
|           |   |              | l |                                           |
|           |   |              | o |                                           |
|           |   |              | w |                                           |
|           |   |              | s |                                           |
|           |   |              | . |                                           |
|           |   |              | " |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **OB‑5**  | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | E |                                           |
|           | l |              | n |                                           |
|           | i |              | t |                                           |
|           | t |              | e |                                           |
|           | e |              | r |                                           |
|           | O |              |   |                                           |
|           | f |              |   |                                           |
|           | f |              |   |                                           |
|           | i |              |   |                                           |
|           | c |              | a |                                           |
|           | e |              | n |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | v |                                           |
|           |   |              | a |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | d |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | b |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | g |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | D |                                           |
|           |   |              | I |                                           |
|           |   |              | S |                                           |
|           |   |              | C |                                           |
|           |   |              | A |                                           |
|           |   |              | S |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **OB‑6**  | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | M |                                           |
|           | l |              | a |                                           |
|           | i |              | i |                                           |
|           | t |              | n |                                           |
|           | e |              | t |                                           |
|           | O |              | a |                                           |
|           | f |              | i |                                           |
|           | f |              | n |                                           |
|           | i |              |   |                                           |
|           | c |              |   |                                           |
|           | e |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | f |                                           |
|           |   |              | f |                                           |
|           |   |              | i |                                           |
|           |   |              | c |                                           |
|           |   |              | i |                                           |
|           |   |              | a |                                           |
|           |   |              | l |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | f |                                           |
|           |   |              | i |                                           |
|           |   |              | l |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
+-----------+---+--------------+---+-------------------------------------------+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

See Consolidation Task Checklist (Attachment 3) for information on
Oblig‑Ref default CIDs

+-----------+---+--------------+---+-------------------------------------------+
| **REI     |   |              |   |                                           |
| MBURSABLE |   |              |   |                                           |
| WORK      |   |              |   |                                           |
| ORDERS**  |   |              |   |                                           |
+===========+===+==============+===+===========================================+
| **TASK    |   | **OFFICE**   |   | **TASK DESCRIPTION**                      |
| ID**      |   |              |   |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **RW‑1**  |   |              | R |                                           |
|           |   |              | e |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | i |                                           |
|           |   |              | v |                                           |
|           |   |              | e |                                           |
|           |   |              | O |                                           |
|           |   |              | r |                                           |
|           |   |              | d |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | R |                                           |
|           | l |              | e |                                           |
|           | i |              | c |                                           |
|           | t |              | e |                                           |
|           | e |              | i |                                           |
|           | O |              | v |                                           |
|           | f |              | e |                                           |
|           | f |              |   |                                           |
|           | i |              |   |                                           |
|           | c |              |   |                                           |
|           | e |              |   |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | i |                                           |
|           |   |              | m |                                           |
|           |   |              | b |                                           |
|           |   |              | u |                                           |
|           |   |              | r |                                           |
|           |   |              | s |                                           |
|           |   |              | a |                                           |
|           |   |              | b |                                           |
|           |   |              | l |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | w |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | k |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | g |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | e |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | / |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | d |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **RW‑2**  |   |              | F |                                           |
|           |   |              | u |                                           |
|           |   |              | n |                                           |
|           |   |              | d |                                           |
|           |   |              | s |                                           |
|           |   |              | C |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | f |                                           |
|           |   |              | i |                                           |
|           |   |              | c |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | P |              | - |                                           |
|           | r |              |   |                                           |
|           | o |              |   |                                           |
|           | g |              |   |                                           |
|           | r |              | C |                                           |
|           | a |              | o |                                           |
|           | m |              | o |                                           |
|           | O |              | p |                                           |
|           | f |              | e |                                           |
|           | f |              | r |                                           |
|           | i |              | a |                                           |
|           | c |              | t |                                           |
|           | e |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | w |                                           |
|           |   |              | i |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | s |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | l |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | f |                                           |
|           |   |              | f |                                           |
|           |   |              | i |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | o |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | s |                                           |
|           |   |              | u |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | i |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | b |                                           |
|           |   |              | u |                                           |
|           |   |              | d |                                           |
|           |   |              | g |                                           |
|           |   |              | e |                                           |
|           |   |              | t |                                           |
|           |   |              | a |                                           |
|           |   |              | r |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | u |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | i |                                           |
|           |   |              | t |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | A |                                           |
|           |   |              | p |                                           |
|           |   |              | p |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | v |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | F |                                           |
|           |   |              | u |                                           |
|           |   |              | n |                                           |
|           |   |              | d |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | g |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | P |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | g |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | m |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | b |                                           |
|           |   |              | e |                                           |
|           |   |              | f |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | g |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | o |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | g |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | e |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| -         | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | C |                                           |
|           | l |              | e |                                           |
|           | i |              | r |                                           |
|           | t |              | t |                                           |
|           | e |              | i |                                           |
|           | O |              | f |                                           |
|           | f |              | y |                                           |
|           | f |              |   |                                           |
|           | i |              |   |                                           |
|           | c |              |   |                                           |
|           | e |              |   |                                           |
|           |   |              | f |                                           |
|           |   |              | u |                                           |
|           |   |              | n |                                           |
|           |   |              | d |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | v |                                           |
|           |   |              | a |                                           |
|           |   |              | i |                                           |
|           |   |              | l |                                           |
|           |   |              | a |                                           |
|           |   |              | b |                                           |
|           |   |              | i |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | t |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | ( |                                           |
|           |   |              | b |                                           |
|           |   |              | u |                                           |
|           |   |              | d |                                           |
|           |   |              | g |                                           |
|           |   |              | e |                                           |
|           |   |              | t |                                           |
|           |   |              | a |                                           |
|           |   |              | r |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | o |                                           |
|           |   |              | u |                                           |
|           |   |              | r |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | ) |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **RW‑3**  |   |              | P |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | s |                                           |
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+-----------+---+--------------+---+-------------------------------------------+
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|           |   |              |   |                                           |
|           |   |              | e |                                           |
|           |   |              | i |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | d |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | p |                                           |
|           |   |              | p |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | p |                                           |
|           |   |              | r |                                           |
|           |   |              | i |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **RW‑4**  |   |              | R |                                           |
|           |   |              | e |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | d |                                           |
|           |   |              | R |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              | v |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | R |                                           |
|           | l |              | e |                                           |
|           | i |              | c |                                           |
|           | t |              | o |                                           |
|           | e |              | r |                                           |
|           | O |              | d |                                           |
|           | f |              |   |                                           |
|           | f |              |   |                                           |
|           | i |              |   |                                           |
|           | c |              |   |                                           |
|           | e |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              | v |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | b |                                           |
|           |   |              | a |                                           |
|           |   |              | s |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | i |                                           |
|           |   |              | p |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | f |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | f |                                           |
|           |   |              | u |                                           |
|           |   |              | n |                                           |
|           |   |              | d |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | g |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | d |                                           |
|           |   |              | o |                                           |
|           |   |              | c |                                           |
|           |   |              | u |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | d |                                           |
|           |   |              | v |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | p |                                           |
|           |   |              | a |                                           |
|           |   |              | y |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | ( |                                           |
|           |   |              | d |                                           |
|           |   |              | e |                                           |
|           |   |              | p |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | i |                                           |
|           |   |              | t |                                           |
|           |   |              | ) |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **RW‑5**  |   |              | A |                                           |
|           |   |              | c |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | p |                                           |
|           |   |              | t |                                           |
|           |   |              | A |                                           |
|           |   |              | g |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | e |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | C |                                           |
|           | l |              | o |                                           |
|           | i |              | n |                                           |
|           | t |              | t |                                           |
|           | e |              | r |                                           |
|           | O |              | a |                                           |
|           | f |              | c |                                           |
|           | f |              | t |                                           |
|           | i |              | i |                                           |
|           | c |              | n |                                           |
|           | e |              | g |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | O |                                           |
|           |   |              | f |                                           |
|           |   |              | f |                                           |
|           |   |              | i |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | e |                                           |
|           |   |              | x |                                           |
|           |   |              | e |                                           |
|           |   |              | c |                                           |
|           |   |              | u |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | p |                                           |
|           |   |              | t |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | g |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | e |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **RW‑6**  |   |              | R |                                           |
|           |   |              | e |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | d |                                           |
|           |   |              | O |                                           |
|           |   |              | b |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | g |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              |   |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              |   |                                           |
|           | l |              |   |                                           |
|           | i |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | O |              |   |                                           |
|           | f |              |   |                                           |
|           | f |              |   |                                           |
|           | i |              |   |                                           |
|           | c |              |   |                                           |
|           | e |              |   |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **RW‑7**  |   |              | R |                                           |
|           |   |              | e |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | d |                                           |
|           |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              | , |                                           |
|           |   |              | B |                                           |
|           |   |              | i |                                           |
|           |   |              | l |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | g |                                           |
|           |   |              | s |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              | d |                                           |
|           |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | l |                                           |
|           |   |              | l |                                           |
|           |   |              | e |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | s |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | S |                                           |
|           | l |              | a |                                           |
|           | i |              | t |                                           |
|           | t |              | e |                                           |
|           | e |              | l |                                           |
|           | O |              | l |                                           |
|           | f |              | i |                                           |
|           | f |              | t |                                           |
|           | i |              | e |                                           |
|           | c |              |   |                                           |
|           | e |              |   |                                           |
|           |   |              |   |                                           |
|           | o |              |   |                                           |
|           | r |              | O |                                           |
|           |   |              | f |                                           |
|           | S |              | f |                                           |
|           | e |              | i |                                           |
|           | r |              | c |                                           |
|           | v |              | e |                                           |
|           | i |              |   |                                           |
|           | c |              |   |                                           |
|           | e |              |   |                                           |
|           | C |              |   |                                           |
|           | e |              | h |                                           |
|           | n |              | a |                                           |
|           | t |              | s |                                           |
|           | e |              |   |                                           |
|           | r |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              | , |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | b |                                           |
|           |   |              | i |                                           |
|           |   |              | l |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | g |                                           |
|           |   |              | , |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | l |                                           |
|           |   |              | l |                                           |
|           |   |              | e |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | p |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | s |                                           |
|           |   |              | i |                                           |
|           |   |              | b |                                           |
|           |   |              | i |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | t |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | f |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | l |                                           |
|           |   |              | l |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | g |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | v |                                           |
|           |   |              | i |                                           |
|           |   |              | t |                                           |
|           |   |              | y |                                           |
|           |   |              | . |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | M |                                           |
|           |   |              | a |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | d |                                           |
|           |   |              | e |                                           |
|           |   |              | l |                                           |
|           |   |              | e |                                           |
|           |   |              | g |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | p |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | s |                                           |
|           |   |              | i |                                           |
|           |   |              | b |                                           |
|           |   |              | i |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | t |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | o |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | g |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | . |                                           |
|           |   |              |   |                                           |
|           |   |              | - |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | S |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | l |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | O |                                           |
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+-----------+---+--------------+---+-------------------------------------------+
| -         |   |              | C |                                           |
|  **RW‑8** |   |              | h |                                           |
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+-----------+---+--------------+---+-------------------------------------------+
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+-----------+---+--------------+---+-------------------------------------------+
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+-----------+---+--------------+---+-------------------------------------------+
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|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | o |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | p |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | c |                                           |
|           |   |              | h |                                           |
|           |   |              | a |                                           |
|           |   |              | r |                                           |
|           |   |              | g |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | . |                                           |
|           |   |              |   |                                           |
|           |   |              | - |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | R |                                           |
|           |   |              | e |                                           |
|           |   |              | t |                                           |
|           |   |              | u |                                           |
|           |   |              | r |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | u |                                           |
|           |   |              | n |                                           |
|           |   |              | u |                                           |
|           |   |              | s |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | f |                                           |
|           |   |              | u |                                           |
|           |   |              | n |                                           |
|           |   |              | d |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | o |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | s |                                           |
|           |   |              | p |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | s |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

+-----------+---+--------------+---+-------------------------------------------+
| **Costs,  |   |              |   |                                           |
| Accruals  |   |              |   |                                           |
| and       |   |              |   |                                           |
| Accrual   |   |              |   |                                           |
| Re        |   |              |   |                                           |
| versals** |   |              |   |                                           |
+===========+===+==============+===+===========================================+
| **TASK    |   | **OFFICE**   |   | **TASK DESCRIPTION**                      |
| ID**      |   |              |   |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **CS‑1**  |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              | I |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | g |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | s |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | A |                                           |
|           | l |              | c |                                           |
|           | i |              | c |                                           |
|           | t |              | o |                                           |
|           | e |              | m |                                           |
|           | O |              | p |                                           |
|           | f |              | l |                                           |
|           | f |              | i |                                           |
|           | i |              | s |                                           |
|           | c |              | h |                                           |
|           | e |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | u |                                           |
|           |   |              | g |                                           |
|           |   |              | h |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | M |                                           |
|           |   |              | A |                                           |
|           |   |              | R |                                           |
|           |   |              | S |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | p |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | s |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **CS‑2**  |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | s |                                           |
|           |   |              | ( |                                           |
|           |   |              | I |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | g |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | g |                                           |
|           |   |              | M |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              | a |                                           |
|           |   |              | g |                                           |
|           |   |              | e |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | ) |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | C |                                           |
|           | l |              | o |                                           |
|           | i |              | s |                                           |
|           | t |              | t |                                           |
|           | e |              |   |                                           |
|           | O |              |   |                                           |
|           | f |              |   |                                           |
|           | f |              |   |                                           |
|           | i |              | I |                                           |
|           | c |              | M |                                           |
|           | e |              | C |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | u |                                           |
|           |   |              | p |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | p |                                           |
|           |   |              | a |                                           |
|           |   |              | y |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              | - |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | A |                                           |
|           |   |              | c |                                           |
|           |   |              | c |                                           |
|           |   |              | r |                                           |
|           |   |              | u |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | m |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | l |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | b |                                           |
|           |   |              | a |                                           |
|           |   |              | s |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | u |                                           |
|           |   |              | p |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | m |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | p |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | v |                                           |
|           |   |              | i |                                           |
|           |   |              | d |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | b |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | I |                                           |
|           |   |              | M |                                           |
|           |   |              | C |                                           |
|           |   |              | . |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | R |                                           |
|           |   |              | e |                                           |
|           |   |              | v |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              | s |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | s |                                           |
|           |   |              | u |                                           |
|           |   |              | c |                                           |
|           |   |              | h |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | c |                                           |
|           |   |              | r |                                           |
|           |   |              | u |                                           |
|           |   |              | a |                                           |
|           |   |              | l |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | s |                                           |
|           |   |              | u |                                           |
|           |   |              | b |                                           |
|           |   |              | s |                                           |
|           |   |              | e |                                           |
|           |   |              | q |                                           |
|           |   |              | u |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | m |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **CS‑3**  |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | s |                                           |
|           |   |              | ( |                                           |
|           |   |              | O |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              | I |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | g |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | I |                                           |
|           |   |              | M |                                           |
|           |   |              | C |                                           |
|           |   |              | ) |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
|           | e |              |   |                                           |
|           | r |              |   |                                           |
|           | v |              |   |                                           |
|           | i |              | C |                                           |
|           | c |              | o |                                           |
|           | e |              | s |                                           |
|           | C |              | t |                                           |
|           | e |              |   |                                           |
|           | n |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | r |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | t |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | u |                                           |
|           |   |              | p |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | p |                                           |
|           |   |              | a |                                           |
|           |   |              | y |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | M |                                           |
|           | l |              | a |                                           |
|           | i |              | n |                                           |
|           | t |              | u |                                           |
|           | e |              | a |                                           |
|           | O |              | l |                                           |
|           | f |              | l |                                           |
|           | f |              | y |                                           |
|           | i |              |   |                                           |
|           | c |              |   |                                           |
|           | e |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | c |                                           |
|           |   |              | r |                                           |
|           |   |              | u |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | n |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | ‑ |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | v |                                           |
|           |   |              | o |                                           |
|           |   |              | i |                                           |
|           |   |              | c |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | m |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | l |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | b |                                           |
|           |   |              | a |                                           |
|           |   |              | s |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
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+-----------+---+--------------+---+-------------------------------------------+
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+-----------+---+--------------+---+-------------------------------------------+
| **CS‑4**  |   |              | C |                                           |
|           |   |              | o |                                           |
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+-----------+---+--------------+---+-------------------------------------------+
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+-----------+---+--------------+---+-------------------------------------------+
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+-----------+---+--------------+---+-------------------------------------------+
| **CS‑5**  |   |              | C |                                           |
|           |   |              | o |                                           |
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+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
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+-----------+---+--------------+---+-------------------------------------------+
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|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | p |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | c |                                           |
|           |   |              | u |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | y |                                           |
|           |   |              | p |                                           |
|           |   |              | e |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **CS‑8**  |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              | P |                                           |
|           |   |              | a |                                           |
|           |   |              | y |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
|           |   |              | l |                                           |
|           |   |              | l |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | R |                                           |
|           | l |              | e |                                           |
|           | i |              | s |                                           |
|           | t |              | e |                                           |
|           | e |              | r |                                           |
|           | O |              | v |                                           |
|           | f |              | e |                                           |
|           | f |              | , |                                           |
|           | i |              |   |                                           |
|           | c |              |   |                                           |
|           | e |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | b |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | g |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | u |                                           |
|           |   |              | p |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | p |                                           |
|           |   |              | a |                                           |
|           |   |              | y |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | . |                                           |
|           |   |              |   |                                           |
|           |   |              | - |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | A |                                           |
|           |   |              | c |                                           |
|           |   |              | c |                                           |
|           |   |              | r |                                           |
|           |   |              | u |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | m |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | l |                                           |
|           |   |              | y |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | b |                                           |
|           |   |              | a |                                           |
|           |   |              | s |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | n |                                           |
|           |   |              | u |                                           |
|           |   |              | m |                                           |
|           |   |              | b |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | f |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | w |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | k |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | d |                                           |
|           |   |              | a |                                           |
|           |   |              | y |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | m |                                           |
|           |   |              | a |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              | g |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | m |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | f |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | w |                                           |
|           |   |              | h |                                           |
|           |   |              | i |                                           |
|           |   |              | c |                                           |
|           |   |              | h |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | h |                                           |
|           |   |              | a |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | n |                                           |
|           |   |              | o |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | b |                                           |
|           |   |              | e |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
|           |   |              | d |                                           |
|           |   |              | e |                                           |
|           |   |              | d |                                           |
|           |   |              | . |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | R |                                           |
|           |   |              | e |                                           |
|           |   |              | v |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              | s |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | s |                                           |
|           |   |              | u |                                           |
|           |   |              | c |                                           |
|           |   |              | h |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | c |                                           |
|           |   |              | c |                                           |
|           |   |              | r |                                           |
|           |   |              | u |                                           |
|           |   |              | a |                                           |
|           |   |              | l |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | i |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | s |                                           |
|           |   |              | u |                                           |
|           |   |              | b |                                           |
|           |   |              | s |                                           |
|           |   |              | e |                                           |
|           |   |              | q |                                           |
|           |   |              | u |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | m |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **CS‑9**  |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              | T |                                           |
|           |   |              | D |                                           |
|           |   |              | Y |                                           |
|           |   |              | T |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | v |                                           |
|           |   |              | e |                                           |
|           |   |              | l |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | C |                                           |
|           | l |              | o |                                           |
|           | i |              | s |                                           |
|           | t |              | t |                                           |
|           | e |              |   |                                           |
|           | O |              |   |                                           |
|           | f |              |   |                                           |
|           | f |              |   |                                           |
|           | i |              | e |                                           |
|           | c |              | n |                                           |
|           | e |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | m |                                           |
|           |   |              | o |                                           |
|           |   |              | u |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | u |                                           |
|           |   |              | p |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | b |                                           |
|           |   |              | l |                                           |
|           |   |              | i |                                           |
|           |   |              | g |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **CS‑10** |   |              | C |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              | P |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              | m |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | C |                                           |
|           |   |              | h |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              | g |                                           |
|           |   |              | e |                                           |
|           |   |              | o |                                           |
|           |   |              | f |                                           |
|           |   |              | S |                                           |
|           |   |              | t |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              | ( |                                           |
|           |   |              | P |                                           |
|           |   |              | C |                                           |
|           |   |              | S |                                           |
|           |   |              | ) |                                           |
|           |   |              | T |                                           |
|           |   |              | r |                                           |
|           |   |              | a |                                           |
|           |   |              | v |                                           |
|           |   |              | e |                                           |
|           |   |              | l |                                           |
+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
|           | e |              |   |                                           |
|           | r |              |   |                                           |
|           | v |              |   |                                           |
|           | i |              | C |                                           |
|           | c |              | o |                                           |
|           | e |              | s |                                           |
|           | C |              | t |                                           |
|           | e |              |   |                                           |
|           | n |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | r |              | u |                                           |
|           |   |              | p |                                           |
|           |   |              | o |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | p |                                           |
|           |   |              | a |                                           |
|           |   |              | y |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | u |                                           |
|           |   |              | n |                                           |
|           |   |              | l |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | t |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | i |                                           |
|           |   |              | s |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | e |                                           |
|           |   |              | v |                                           |
|           |   |              | i |                                           |
|           |   |              | d |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | i |                                           |
|           |   |              | a |                                           |
|           |   |              | l |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | m |                                           |
|           |   |              | a |                                           |
|           |   |              | t |                                           |
|           |   |              | t |                                           |
|           |   |              | e |                                           |
|           |   |              | r |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | ( |                                           |
|           |   |              | c |                                           |
|           |   |              | o |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | d |                                           |
|           |   |              | o |                                           |
|           |   |              | c |                                           |
|           |   |              | u |                                           |
|           |   |              | m |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              | t |                                           |
|           |   |              | ) |                                           |
+-----------+---+--------------+---+-------------------------------------------+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

Accruals are not made for reimbursable work or reconciling transfer
activity.

+-----------+---+--------------+---+-------------------------------------------+
| *         |   |              |   |                                           |
| *ACCOUNTS |   |              |   |                                           |
| REC       |   |              |   |                                           |
| EIVABLE** |   |              |   |                                           |
+===========+===+==============+===+===========================================+
| **TASK    |   | **OFFICE**   |   | **TASK DESCRIPTION**                      |
| ID**      |   |              |   |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| **AR‑1**  | S |              | - |                                           |
|           | a |              |   |                                           |
|           | t |              |   |                                           |
|           | e |              |   |                                           |
|           | l |              | E |                                           |
|           | l |              | s |                                           |
|           | i |              | t |                                           |
|           | t |              | a |                                           |
|           | e |              | b |                                           |
|           | O |              | l |                                           |
|           | f |              | i |                                           |
|           | f |              | s |                                           |
|           | i |              | h |                                           |
|           | c |              |   |                                           |
|           | e |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | a |                                           |
|           |   |              | n |                                           |
|           |   |              | d |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | m |                                           |
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+-----------+---+--------------+---+-------------------------------------------+
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+-----------+---+--------------+---+-------------------------------------------+
| **AR‑14** |   |              | D |                                           |
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+-----------+---+--------------+---+-------------------------------------------+
|           | S |              | - |                                           |
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+-----------+---+--------------+---+-------------------------------------------+
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+-----------+---+--------------+---+-------------------------------------------+
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|           |   |              | t |                                           |
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|           |   |              | m |                                           |
|           |   |              | p |                                           |
|           |   |              | l |                                           |
|           |   |              | e |                                           |
|           |   |              | t |                                           |
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|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | o |                                           |
|           |   |              | r |                                           |
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|           |   |              |   |                                           |
|           |   |              | w |                                           |
|           |   |              | h |                                           |
|           |   |              | e |                                           |
|           |   |              | n |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | r |                                           |
|           |   |              | e |                                           |
|           |   |              | q |                                           |
|           |   |              | u |                                           |
|           |   |              | e |                                           |
|           |   |              | s |                                           |
|           |   |              | t |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              |   |                                           |
|           |   |              | d |                                           |
|           |   |              | i |                                           |
|           |   |              | s |                                           |
|           |   |              | a |                                           |
|           |   |              | p |                                           |
|           |   |              | p |                                           |
|           |   |              | r |                                           |
|           |   |              | o |                                           |
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|           |   |              | . |                                           |
+-----------+---+--------------+---+-------------------------------------------+
| -         |   |              |   |                                           |
+-----------+---+--------------+---+-------------------------------------------+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

Satellite Office may bill and collect for its integrated contractors.
AR‑5 through AR‑13 then must be decided between satellite office and
service center. Deposit information must be provided to service center
for SF‑224 reporting.

AR‑10, AR‑11, and AR‑13 may be done by satellite office for "over the
counter" collections. Deposit information must be provided to service
center for SF‑224 reporting.

+----------+--------------+-------------------------------------------+
| **PLANT  |              |                                           |
| AND      |              |                                           |
| CAPITAL  |              |                                           |
| EQU      |              |                                           |
| IPMENT** |              |                                           |
+==========+==============+===========================================+
| **TASK   | **OFFICE**   | **TASK DESCRIPTION**                      |
| ID**     |              |                                           |
+----------+--------------+-------------------------------------------+
| *        |              | Run monthly depreciation                  |
| *PE‑‑1** |              |                                           |
+----------+--------------+-------------------------------------------+
|          | Service      | -   Service Center runs the automated     |
|          | Center       |     DISCAS process once every month for   |
|          |              |     all sites in the cluster.             |
|          |              |                                           |
|          |              | .                                         |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Record depreciation accrual for items |
|          | Office       |     not included in the automated monthly |
|          |              |     depreciation accrual.                 |
+----------+--------------+-------------------------------------------+
| *        | Satellite    | Record capitalization entries for capital |
| *PE‑‑2** | Office       | equipment resulting from payments and all |
|          |              | other plant and capital equipment         |
|          |              | adjustments.                              |
+----------+--------------+-------------------------------------------+
|          |              | -   Includes write‑ons, write‑offs,       |
|          |              |     closings, administrative transfers,   |
|          |              |     and retirements.                      |
+----------+--------------+-------------------------------------------+
| *        | Satellite    | Reconcile all plant and equipment         |
| *PE‑‑3** | Office       | activity as required.                     |
+----------+--------------+-------------------------------------------+
|          |              | -   Record appropriate adjustment         |
|          |              |     entries.                              |
+----------+--------------+-------------------------------------------+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

This table only shows activities unique to Plant and Capital Equipment.
Process flows for Advice of Allotments, Reservations, Obligations,
Costs, etc. are appropriate for P&CE activity as well.

+----------+--------------+-------------------------------------------+
| *        |              |                                           |
| *PAYROLL |              |                                           |
| ACCO     |              |                                           |
| UNTING** |              |                                           |
+==========+==============+===========================================+
| **TASK   | **OFFICE**   | **TASK DESCRIPTION**                      |
| ID**     |              |                                           |
+----------+--------------+-------------------------------------------+
| **PR‑1** |              | Processes biweekly payroll.               |
+----------+--------------+-------------------------------------------+
|          | DOE          | -   Prepare LDS file as by‑product of     |
|          | Headquarters |     biweekly payroll                      |
|          |              |                                           |
|          |              | .                                         |
+----------+--------------+-------------------------------------------+
| **PR‑2** |              | Distribute biweekly LDS files to service  |
|          |              | center                                    |
+----------+--------------+-------------------------------------------+
|          | Service      | -   Receive biweekly LDS file which       |
|          | Center       |     includes data for all satellite       |
|          |              |     offices in the cluster.               |
|          |              |                                           |
|          |              | -   File received on or about the Tuesday |
|          |              |     before payroll Thursday.              |
|          |              |                                           |
|          |              | -   Optionally, each service center may   |
|          |              |     receive a summarized LDS file used to |
|          |              |     update DISCAS for payroll costs. Run  |
|          |              |     report totaling data by financial     |
|          |              |     plan and distribute to each office.   |
+----------+--------------+-------------------------------------------+
| **PR‑3** |              | Issue payroll OPAC                        |
+----------+--------------+-------------------------------------------+
|          | DOE          | -   Issues payroll OPAC on or about       |
|          | Headquarters |     Friday/Monday after payroll Thursday. |
+----------+--------------+-------------------------------------------+
| **PR‑4** |              | Post payroll OPAC                         |
+----------+--------------+-------------------------------------------+
|          | Service      | -   Suspense payroll OPAC received to     |
|          | Center       |     ensure disbursement reconciles with   |
|          |              |     Treasury in the current month.        |
|          |              |                                           |
|          |              | -   DISCAS entries recorded with an       |
|          |              |     \"OPAC received\" DCS.                |
|          |              |                                           |
|          |              | -   Entries recorded by financial plan    |
+----------+--------------+-------------------------------------------+
| **PR‑5** |              | Distribute biweekly payroll files to      |
|          |              | satellite offices                         |
+----------+--------------+-------------------------------------------+
|          | Service      | -   Make subfiles available to each       |
|          | Center       |     satellite office's home group.        |
+----------+--------------+-------------------------------------------+
| **PR‑6** |              | Record payroll accounting entries         |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Record DISCAS RP entries by           |
|          | Office       |     either (1) DISCAS entries             |
|          |              |     automatically generated from LDS, (2) |
|          |              |     Automated Feed using subfile provided |
|          |              |     by service center, or (3)             |
|          |              |     Preformatted Payroll Entry Screen.    |
|          |              |     These will be \"zero‑pay\" entries    |
|          |              |     offsetting satellite offices\'        |
|          |              |     portion of the suspensed payroll      |
|          |              |     OPAC.                                 |
|          |              |                                           |
|          |              | -   DISCAS entries will be recorded with  |
|          |              |     a \"zero‑pay\" DCS                    |
+----------+--------------+-------------------------------------------+
| **PR‑7** |              | Verify payroll distribution               |
+----------+--------------+-------------------------------------------+
|          | Service      | -   Verify that all \"zero‑pay\" payroll  |
|          | Center       |     distribution entries offset the       |
|          |              |     suspensed payroll OPAC.               |
|          |              |                                           |
|          |              | -   Contact appropriate satellite office  |
|          |              |     if there are discrepancies.           |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Resolve discrepancies reported by     |
|          | Office       |     service center                        |
+----------+--------------+-------------------------------------------+
| -        |              | Run payroll accruals                      |
| **PR‑8** |              |                                           |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Run month end payroll accruals using  |
|          | Office       |     either (1) DISCAS Payroll Accrual     |
|          |              |     menu item or (2) DISCAS LDS Interface |
|          |              |     menu item.                            |
+----------+--------------+-------------------------------------------+
| **PR‑9** |              | Run payroll accrual reversals             |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Run payroll accrual reversal at       |
|          | Office       |     beginning of new month using          |
|          |              |     either (1) DISCAS Reverse Payroll     |
|          |              |     Accrual menu item or (2) DISCAS LDS   |
|          |              |     Interface menu item.                  |
+----------+--------------+-------------------------------------------+
| -        |              |                                           |
+----------+--------------+-------------------------------------------+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

+----------+--------------+-------------------------------------------+
| **SF‑224 |              |                                           |
| REP      |              |                                           |
| ORTING** |              |                                           |
+==========+==============+===========================================+
| **TASK   | **OFFICE**   | **TASK DESCRIPTION**                      |
| ID**     |              |                                           |
+----------+--------------+-------------------------------------------+
| **SF‑1** |              | Cut‑off current month business. Target    |
|          |              | date and time to be decided within        |
|          |              | cluster.                                  |
+----------+--------------+-------------------------------------------+
|          | Satellite    | Cut‑off on target date and time for all   |
|          | Office       | DISCAS activity for service center and    |
|          |              | satellite office cluster (e.g. AL9, ID9,  |
|          | and          | NV9, SF9). Exception: Funds Control       |
|          |              | Corrections, MARS Activity.               |
|          | Service      |                                           |
|          | Center       |                                           |
+----------+--------------+-------------------------------------------+
| **SF‑2** |              | Clear MARS Edits                          |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   All MARS edits will be cleared by     |
|          | Office       |     target date and time. Exception:      |
|          |              |     Intra‑Office, Inter‑Office, DCA, and  |
|          | and          |     8123 balancing edits.                 |
|          |              |                                           |
|          | Service      |                                           |
|          | Center       |                                           |
+----------+--------------+-------------------------------------------+
| **SF‑3** |              | Lockout users from entering additional    |
|          |              | prior month data                          |
+----------+--------------+-------------------------------------------+
|          | Service      | -   Run DCS lock out program on target    |
|          | Center       |     date and time. Corresponds to         |
|          |              |     MONTH‑END Task ID ME‑3 and ME‑4       |
+----------+--------------+-------------------------------------------+
| **SF‑4** |              | Deliver all integrated contractor‑related |
|          |              | collection documents to service center    |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Send Deposit Slips and OPACs made by  |
|          | Office       |     integrated contractor via fax or      |
|          |              |     E‑Mail to service center by target    |
|          |              |     date and time.                        |
+----------+--------------+-------------------------------------------+
| **SF‑5** |              | Reconcile Source Documents with Treasury  |
+----------+--------------+-------------------------------------------+
|          | Service      | -   Assemble Payment and Collection       |
|          | Center       |     documents (SF‑1166\'s, ACH, OPACs,    |
|          |              |     1098s, Deposit Slips, etc.) and       |
|          |              |                                           |
|          |              | -   Run Treasury reports off GOALS and    |
|          |              |     CA\$HLINK on 3rd work day.            |
+----------+--------------+-------------------------------------------+
| **SF‑6** |              | Receive integrated contractor data        |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Receive integrated contractor data by |
|          | Office       |     target date and time.                 |
|          |              |                                           |
|          | and          |                                           |
|          |              |                                           |
|          | Service      |                                           |
|          | Center       |                                           |
+----------+--------------+-------------------------------------------+
| -        |              | Process integrated contractor data        |
| **SF‑7** |              |                                           |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Download integrated contractor data,  |
|          | Office       |     on beginning of 4th workday, to       |
|          |              |     DISCAS.                               |
|          | and          |                                           |
|          |              | -   Clear up any combination and validity |
|          | Service      |     edits and/or balancing edits not      |
|          | Center       |     related to DCA, Inter‑Office, or 8123 |
|          |              |     balances.                             |
|          |              |                                           |
|          |              | -   Run the Auto Payment Split routine in |
|          |              |     DISCFIS or manually make              |
|          |              |     split‑payments for integrated         |
|          |              |     contractor ASAP‑LOC payments.         |
|          |              |                                           |
|          |              | -   Rerun the Combination and Validity    |
|          |              |     Edits and the Balancing Edits.        |
|          |              |                                           |
|          |              | -   Only edit problems at this time       |
|          |              |     should relate to DCA and/or           |
|          |              |     Inter‑Office balances. If other       |
|          |              |     errors occur, make necessary          |
|          |              |     corrections.                          |
+----------+--------------+-------------------------------------------+
| -        |              | Load integrated contractor data to        |
| **SF‑8** |              | TRIAL‑BAL                                 |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Load integrated contractor data into  |
|          | Office       |     DISCAS by target date and time.       |
|          |              |                                           |
|          |              | -   Inform service center that all data   |
|          |              |     related to SF 224 transactions have   |
|          |              |     been entered into DISCAS.             |
+----------+--------------+-------------------------------------------+
| **SF‑9** |              | Reconcile Regular SF‑224                  |
+----------+--------------+-------------------------------------------+
|          | Service      | -   Reconcile SF224 to DISCAS for all     |
|          | Center       |     activity not related to ASAP‑LOC by   |
|          |              |     target date and time.                 |
+----------+--------------+-------------------------------------------+
| *        |              | Reconcile ASAP‑LOC SF‑224                 |
| *SF‑10** |              |                                           |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Reconcile SF224 to DISCAS for         |
|          | Office       |     ASAP‑LOC activity by target date and  |
|          |              |     time.                                 |
|          | and          |                                           |
|          |              |                                           |
|          | Service      |                                           |
|          | Center       |                                           |
+----------+--------------+-------------------------------------------+
| -   *    |              | Run DCA process                           |
| *SF‑11** |              |                                           |
+----------+--------------+-------------------------------------------+
|          | Service      | Morning of 5th work day:                  |
|          | Center       |                                           |
|          |              | -   Run auto DCA program.                 |
|          |              |                                           |
|          |              | -   Run DCA/MARS comparison report. If    |
|          |              |     out of balance, make necessary        |
|          |              |     adjustments.                          |
+----------+--------------+-------------------------------------------+
| *        |              | Transmit SF‑224 to Treasury               |
| *SF‑12** |              |                                           |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Once DCA/MARS are in balance, service |
|          | Office       |     center will transmit the regular SF   |
|          |              |     224 data to Treasury by target date   |
|          | and          |     and time and                          |
|          |              |                                           |
|          | Service      | -   Notify respective satellite office by |
|          | Center       |     noon of the 5th work day that they    |
|          |              |     can transmit the ASAP‑LOC SF 224      |
|          |              |     Report to Treasury by COB 5th work    |
|          |              |     day.                                  |
+----------+--------------+-------------------------------------------+
| *        |              | Reconcile Statement of Difference         |
| *SF‑13** |              |                                           |
+----------+--------------+-------------------------------------------+
|          | Satellite    | -   Reconcile Statement of Differences on |
|          | Office       |     a monthly basis. Reconciliation will  |
|          |              |     be completed prior to the 1st work    |
|          | and          |     day of the following month.           |
|          |              |                                           |
|          | Service      |                                           |
|          | Center       |                                           |
+----------+--------------+-------------------------------------------+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

+-----------+--------------+-------------------------------------------+
| **DISCAS  |              |                                           |
| TABLE     |              |                                           |
| MAIN      |              |                                           |
| TENANCE** |              |                                           |
+===========+==============+===========================================+
| **TASK    | **OFFICE**   | **TASK DESCRIPTION**                      |
| ID**      |              |                                           |
+-----------+--------------+-------------------------------------------+
| **TM‑1**  |              | Maintain Service Center‑Only Tables       |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Maintain the following DISCAS tables  |
|           | Center       |     for all users of the service center   |
|           |              |     DISCAS database:                      |
|           |              |                                           |
|           |              | > ACCOUNT‑CODE‑MM                         |
|           |              | >                                         |
|           |              | > GLOBAL‑MM                               |
|           |              | >                                         |
|           |              | > STANDARD‑MAP‑MM                         |
|           |              | >                                         |
|           |              | > STANDARD‑MAP                            |
+-----------+--------------+-------------------------------------------+
| **TM‑2**  |              | Maintain Cluster‑Shared Tables            |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Receive request from local personnel  |
|           | Center       |     to update the following local         |
|           |              |     reference tables:                     |
|           | or           |                                           |
|           |              | > ALT‑SUPP‑DATA                           |
|           | Satellite    | >                                         |
|           | Office       | > AM‑CODE‑MM                              |
|           |              | >                                         |
|           |              | > APPROPRIATION                           |
|           |              | >                                         |
|           |              | > B&R‑RECAST                              |
|           |              | >                                         |
|           |              | > BNR‑TABL                                |
|           |              | >                                         |
|           |              | > BUDGET‑REF                              |
|           |              | >                                         |
|           |              | > DUNS‑MM                                 |
|           |              | >                                         |
|           |              | > DEBTORS                                 |
|           |              | >                                         |
|           |              | > DEBTOR‑CODE‑MM                          |
|           |              | >                                         |
|           |              | > DEPR‑GROUPS‑MM                          |
|           |              | >                                         |
|           |              | > EMPLOYEE                                |
|           |              | >                                         |
|           |              | > GTR‑MM                                  |
|           |              | >                                         |
|           |              | > LOCAL‑MM (New)                          |
|           |              | >                                         |
|           |              | > OBLIG‑REF                               |
|           |              | >                                         |
|           |              | > PETTY‑CASHIER‑MM                        |
|           |              | >                                         |
|           |              | > PROGRAM‑TASK                            |
|           |              | >                                         |
|           |              | > SITE‑REF (New)                          |
|           |              | >                                         |
|           |              | > SOURCE‑DOC‑MM                           |
|           |              | >                                         |
|           |              | > TABLE‑MM                                |
|           |              | >                                         |
|           |              | > TICKET‑NBR‑MM                           |
|           |              | >                                         |
|           |              | > TVLORG‑MM                               |
|           |              | >                                         |
|           |              | > USER‑REF (New)                          |
+-----------+--------------+-------------------------------------------+
| **TM‑3**  |              | Maintain DISCAS Menus                     |
+-----------+--------------+-------------------------------------------+
|           | Satellite    | -   Request the creation of DISCAS menus  |
|           | Office       |     for personnel.                        |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Create DISCAS menus for satellite     |
|           | Center       |     office personnel.                     |
+-----------+--------------+-------------------------------------------+
| **TM‑4**  |              | Maintain MARS Edit Tables                 |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Update DISCAS/MARS edits based on     |
|           | Center       |     changes issued by FICOR and           |
|           |              |     communicate changes to satellite      |
|           |              |     office.                               |
|           |              |                                           |
|           |              | -   Update DISCAS combination and         |
|           |              |     balancing edits based on satellite    |
|           |              |     office request.                       |
+-----------+--------------+-------------------------------------------+
| -         | Satellite    | -   Communicate need for local edit       |
|           | Office       |     requirements.                         |
+-----------+--------------+-------------------------------------------+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

+-----------+--------------+-------------------------------------------+
| **DISCAS  |              |                                           |
| RECASTS** |              |                                           |
+===========+==============+===========================================+
| **TASK    | **OFFICE**   | **TASK DESCRIPTION**                      |
| ID**      |              |                                           |
+-----------+--------------+-------------------------------------------+
| **RC‑1**  |              | Perform Cluster‑Shared Recasts            |
+-----------+--------------+-------------------------------------------+
|           | Satellite    | -   The following recasts are performed   |
|           | Office       |     by each office as needed:             |
|           |              |                                           |
|           | or           | > Airline Code (SUPP‑DATA) (AIRLINE CODE  |
|           |              | > RECAST)                                 |
|           | Service      | >                                         |
|           | Center       | > Allotment Symbol/Fund Type (ALLOT‑SYMB  |
|           |              | > RECAST)                                 |
|           |              | >                                         |
|           |              | > Allotment Symbol/Fund Type by CID       |
|           |              | > (ALLOT BY CID RECAST)                   |
|           |              | >                                         |
|           |              | > AWARD‑BIN‑MOD (RECAST MOD‑BIN \# CID)   |
|           |              | >                                         |
|           |              | > Charge‑To‑Division (CHRG TO DIV RECAST) |
|           |              | >                                         |
|           |              | > CID Recast                              |
|           |              | >                                         |
|           |              | > Closed Orders (RECAST CLOSED ORDERS)    |
|           |              | >                                         |
|           |              | > DIV/OFF Recast                          |
|           |              | >                                         |
|           |              | > Employee Name (TRAINE/TRAVLR RECAST)    |
|           |              | >                                         |
|           |              | > LOC Number (RECAST LOC NUMBER)          |
|           |              | >                                         |
|           |              | > OBLIG‑REF ORG (OBLIG‑REF DIV RECAST)    |
|           |              | >                                         |
|           |              | > User Number (USER NUMBER RECAST)        |
|           |              | >                                         |
|           |              | > (Note: CERT OFFICER RECAST is done by   |
|           |              | > the service center)                     |
+-----------+--------------+-------------------------------------------+
| **RC‑2**  | Headquarters | Issue B&R recast instructions.            |
+-----------+--------------+-------------------------------------------+
| **RC‑3**  |              | Build B&R Recast Tables                   |
+-----------+--------------+-------------------------------------------+
|           | Satellite    | -   Enter information into the B&R‑Recast |
|           | Office       |     Input screen. Notify service center   |
|           |              |     that recast information is ready for  |
|           |              |     recast.                               |
+-----------+--------------+-------------------------------------------+
| **RC‑4**  |              | Run B&R Recast                            |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Schedules Recast After Normal         |
|           | Center       |     Business Hours.                       |
|           |              |                                           |
|           |              | -   Saves database.                       |
|           |              |                                           |
|           |              | -   Performs B&R Recast.                  |
|           |              |                                           |
|           |              | -   Routes Recast Reports to REVEAL so    |
|           |              |     Satellite Office can review.          |
|           |              |                                           |
|           |              | -   Notifies all users that DISCAS is     |
|           |              |     available                             |
+-----------+--------------+-------------------------------------------+
| **RC‑5**  | Headquarters | Issue Program Task recast instructions.   |
+-----------+--------------+-------------------------------------------+
| **RC‑6**  |              | Build Program Task Recast Table           |
+-----------+--------------+-------------------------------------------+
|           | Satellite    | -   Enters information into the Program   |
|           | Office       |     Task Recast Input Screen. Notifies    |
|           |              |     service center that data is ready for |
|           |              |     recast.                               |
+-----------+--------------+-------------------------------------------+
| **RC‑7**  |              | Run Program Task Recast                   |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Schedules Recast After Normal         |
|           | Center       |     Business Hours.                       |
|           |              |                                           |
|           |              | -   Saves database.                       |
|           |              |                                           |
|           |              | -   Performs Program Task Recast.         |
|           |              |                                           |
|           |              | -   Routes Recast Reports to REVEAL so    |
|           |              |     Satellite Office can review.          |
|           |              |                                           |
|           |              | -   Notifies all users that DISCAS is     |
|           |              |     available                             |
+-----------+--------------+-------------------------------------------+
| **RC‑8**  |              | Verify Recast                             |
+-----------+--------------+-------------------------------------------+
|           | Satellite    | -   Verifies B&R and Program Task recast  |
|           | Office       |     data and performs any required manual |
|           |              |     entries.                              |
+-----------+--------------+-------------------------------------------+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

+-----------+--------------+-------------------------------------------+
| **        |              |                                           |
| MONTH‑END |              |                                           |
| PROCESS** |              |                                           |
+===========+==============+===========================================+
| **TASK    | **OFFICE**   | **TASK DESCRIPTION**                      |
| ID**      |              |                                           |
+-----------+--------------+-------------------------------------------+
| **ME‑1**  |              | Update MARS Tables and Edits:             |
|           |              |                                           |
|           |              | Refer to DISCAS Table Maintenance Process |
|           |              | Flow for more details regarding this      |
|           |              | activity.                                 |
|           |              |                                           |
|           |              | Period or Day: Anytime requirement arises |
+-----------+--------------+-------------------------------------------+
|           | Satellite    | -   Elevate local requirements to service |
|           | Office       |     center                                |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Update tables and edits as required   |
|           | Center       |                                           |
+-----------+--------------+-------------------------------------------+
|           | FICOR        | -   Inform all accounting offices of MARS |
|           |              |     edits and other accounting changes    |
|           |              |     (e.g., new Program Tasks, B&Rs)       |
+-----------+--------------+-------------------------------------------+
| **ME‑2**  |              | Establish and Communicate Month‑End       |
|           |              | Schedule                                  |
|           |              |                                           |
|           |              | Period or Day: At least by the 25th of    |
|           |              | the calendar month                        |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Make systems availability and monthly |
|           | Center       |     closing announcements via DISCAS      |
|           |              |     bulletins to remind users of special  |
|           |              |     events and month‑end requirements.    |
|           |              |                                           |
|           |              | Examples:                                 |
|           |              |                                           |
|           |              | ‑ "The DISCAS global fiscal month will be |
|           |              | changed between 5:00 p.m. and 6:00 p.m.   |
|           |              | EST on MM/DD/YY. Please remain logged off |
|           |              | during this period."                      |
|           |              |                                           |
|           |              | ‑ "Please ensure your zero‑pay DCS nets   |
|           |              | to zero."                                 |
|           |              |                                           |
|           |              | ‑ "Cut‑off date for outgoing OPAC is COB  |
|           |              | April 25^th^"                             |
+-----------+--------------+-------------------------------------------+
| **ME‑3**  |              | Change Global Fiscal Month:               |
|           |              |                                           |
|           |              | The fiscal month change controls the      |
|           |              | environment under which users make        |
|           |              | entries in DISCAS, enhances the accuracy  |
|           |              | of the SF‑224, and places a greater       |
|           |              | degree of discipline on all users to make |
|           |              | timely entries.                           |
|           |              |                                           |
|           |              | Period or Day: Close of business on last  |
|           |              | day of each month or another decided date |
|           |              | established by service center and         |
|           |              | satellite offices. The global month       |
|           |              | change will allow only authorized         |
|           |              | individuals to use prior month\'s DCS     |
|           |              | during the month‑end processes.           |
|           |              |                                           |
|           |              | CAC changes the Global month on COB on    |
|           |              | last day of the calendar month to ensure  |
|           |              | Travel Authorizations and reports have    |
|           |              | the correct fiscal month. Other offices   |
|           |              | change the Global month between 3rd and   |
|           |              | 5^th^ workday.                            |
|           |              |                                           |
|           |              | Special Note: The new core process may    |
|           |              | influence how and when each of the        |
|           |              | service center changes global.            |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Execute the change in GLOBAL‑MM       |
|           | Center       |                                           |
+-----------+--------------+-------------------------------------------+
| -         | Satellite    | -   Submit to the service center the      |
|           | Office       |     names of individuals allowed to make  |
|           |              |     prior month entries                   |
+-----------+--------------+-------------------------------------------+
| -         |              | Monitor Entries with Record‑State of      |
|  **ME‑4** |              | Invalid                                   |
|           |              |                                           |
|           |              | Period or Day Performed routinely and     |
|           |              | with special emphasis on COB 2nd workday  |
|           |              | of new month.                             |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Check FUNDING and NON‑FUND for any    |
|           | Center       |     INVALID records and obtain user       |
|           |              |     support to have entries validated or  |
|           |              |     DCS changed to new month.             |
+-----------+--------------+-------------------------------------------+
| -         | Satellite    | -   Validates entries or changes DCS      |
|           | Office       |                                           |
|           |              | -   Monitors own invalid records          |
+-----------+--------------+-------------------------------------------+
| -         |              | Monitor Timely Recording of Deposits and  |
|  **ME‑5** |              | Disbursements:                            |
|           |              |                                           |
|           |              | Refer to the Statement of Transaction     |
|           |              | (SF‑224) Process Flow for detailed        |
|           |              | information regarding formulation of      |
|           |              | SF‑224.                                   |
|           |              |                                           |
|           |              | Period or Day: Periodically during the    |
|           |              | month                                     |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Extract data from GOALS and perform   |
|           | Center       |     on‑going review of DISCAS data and    |
|           |              |     alert responsible people of noted     |
|           |              |     variances or absences of              |
|           |              |     complementing DISCAS entries          |
+-----------+--------------+-------------------------------------------+
|           | Satellite    | -   Make timely entries and respond to    |
|           | Office       |     notification from service center      |
+-----------+--------------+-------------------------------------------+
| **ME‑6**  |              | Monitor Split/Zero‑Pay Entries:           |
|           |              |                                           |
|           |              | A zero pay DCS can be assigned to each    |
|           |              | DISCAS user and for certain automated     |
|           |              | operations involved with split/zero‑pay   |
|           |              | payments. Another alternative is to       |
|           |              | ensure all OPI=XN90 activities net to     |
|           |              | zero if they are not true collection and  |
|           |              | disbursement DCSs. Another alternative is |
|           |              | Albuquerque\'s use of the SUPP‑DATA       |
|           |              | field. Regardless of which alternative is |
|           |              | used, there will be consistency within    |
|           |              | the specific service center.              |
|           |              |                                           |
|           |              | Period or Day Periodically during the     |
|           |              | month and by workday established by       |
|           |              | service center and satellite offices.     |
|           |              | This date will not be later than the      |
|           |              | morning of the 5th workday.               |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Executes report from General Ledger   |
|           | Center       |     and ensures all OPID=XN90 records net |
|           |              |     to zero within zero‑pay DCS.          |
|           |              |                                           |
|           |              | -   Notifies responsible individuals      |
|           |              |     whose zero pay DCS is not balanced    |
+-----------+--------------+-------------------------------------------+
| -         | Satellite    | -   Monitors its own zero pay entries and |
|           | Office       |     responds to notification from service |
|           |              |     center                                |
+-----------+--------------+-------------------------------------------+
| -         |              | Create and Process "Card" Files:          |
|  **ME‑7** |              |                                           |
|           |              | Noon EST of the 5th workday is the        |
|           |              | Department\'s desired time and date for   |
|           |              | all accounting data to MARS. The          |
|           |              | satellite offices and service center need |
|           |              | to work closely together to achieve a     |
|           |              | successful closing. Each accounting       |
|           |              | office is responsible for its own         |
|           |              | contractors submitting data in a timely   |
|           |              | fashion.                                  |
|           |              |                                           |
|           |              | Period or Day Normally "card" files are   |
|           |              | created and processed at month end.       |
|           |              | However ,they may be created and          |
|           |              | processed anytime during the month to     |
|           |              | allow corrections of unique one‑time      |
|           |              | problems or recasting during the month.   |
+-----------+--------------+-------------------------------------------+
|           | Integrated   | -   Creates and coordinates processing of |
|           | contractors  |     files with responsible DOE person at  |
|           |              |     satellite office or service center    |
|           |              |                                           |
|           |              | -   Processes its own file through        |
|           |              |     balancing and combination edits or    |
|           |              |     ensures the supporting satellite      |
|           |              |     office performs the edits.            |
+-----------+--------------+-------------------------------------------+
| -         | Service      | -   Receives names of "card" files from   |
|           | Center       |     integrated contractors                |
|           |              |                                           |
|           | and          | -   Run "card" files through balancing    |
|           |              |     and combination edits                 |
|           | Satellite    |                                           |
|           | Office       | -   Obtains corrections from responsible  |
|           |              |     person and reruns files through edits |
|           |              |     until clean                           |
|           |              |                                           |
|           |              | -   Processes "card" file to update       |
|           |              |     DISCAS                                |
|           |              |                                           |
|           |              | -   Maintains log which has name of       |
|           |              |     person, filename, date received, and  |
|           |              |     processed                             |
|           |              |                                           |
|           |              | -   Independently updates G/L and T/B.    |
+-----------+--------------+-------------------------------------------+
| -         |              | Update Integrated Contractor Cost:        |
|  **ME‑8** |              |                                           |
|           |              | Period or Day: Anytime                    |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Processes only its own integrated     |
|           | Center       |     cost update unless requested and      |
|           |              |     authorized by satellite office        |
+-----------+--------------+-------------------------------------------+
|           | Satellite    | -   Processes own integrated cost update  |
|           | Office       |                                           |
+-----------+--------------+-------------------------------------------+
| **ME‑9**  |              | Create and Submit DCA Entries:            |
|           |              |                                           |
|           |              | Period or Day: Simultaneously with        |
|           |              | submission of data to MARS                |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Executes program which automatically  |
|           | Center       |     creates DCA entries                   |
|           |              |                                           |
|           |              | Special Note: Enter Agency Location Code  |
|           |              | (ALC) in designated field for cash        |
|           |              | balance sheet accounts associated with    |
|           |              | payments and collections                  |
+-----------+--------------+-------------------------------------------+
| **ME‑10** |              | Respond to FICOR's Notification of Errors |
|           |              | or Out‑of‑Balances:                       |
|           |              |                                           |
|           |              | Period or Day: During month‑end           |
|           |              | processing                                |
+-----------+--------------+-------------------------------------------+
|           | FICOR        | -   Rejects entire file if there are any  |
|           |              |     errors and alerts service center of   |
|           |              |     adverse conditions                    |
|           |              |                                           |
|           |              | -   Informs service center after all data |
|           |              |     have been successfully accepted and   |
|           |              |     uploaded to MARS                      |
+-----------+--------------+-------------------------------------------+
| -         | Service      | -   Researches problem and corrects its   |
|           | Center       |     own errors                            |
|           |              |                                           |
|           |              | -   Requests satellite office assistance  |
|           |              |     to address its own problems           |
|           |              |                                           |
|           |              | -   Immediately informs satellite office  |
|           |              |     of successful month‑end closing       |
+-----------+--------------+-------------------------------------------+
| -         | Satellite    | -   Researches and corrects any reported  |
|           | Office       |     problem via service center            |
+-----------+--------------+-------------------------------------------+
| -         |              | Trial Balance Comparison between MARS and |
| **ME‑11** |              | DISCAS[:]{.underline}                     |
|           |              |                                           |
|           |              | Period or Day: After successful month‑end |
|           |              | closing                                   |
+-----------+--------------+-------------------------------------------+
|           | Service      | -   Executes comparison program to        |
|           | Center       |     identify and correct variances        |
|           |              |                                           |
|           |              | -   Researches and corrects own problems  |
|           |              |                                           |
|           |              | -   Perform follow up with satellite      |
|           |              |     office to ensure variances are        |
|           |              |     corrected in timely fashion           |
+-----------+--------------+-------------------------------------------+
| -         | Satellite    | -   Executes comparison program to        |
|           | Office       |     identify and correct its own          |
|           |              |     variances                             |
|           |              |                                           |
|           |              | -   Make timely correction                |
+-----------+--------------+-------------------------------------------+

NOTE: The intent of this chart is to depict where interdependencies
exist for the satellite office and service center in an accounting
function or in a DISCAS process supporting that function. It does not
necessarily detail all steps in the function or process from start to
finish.

+------------------------+-----+-----+-------------------------------+
| **Function / Process** | **  | **S | **Comments**                  |
|                        | Sat | erv |                               |
|                        | ell | ice |                               |
|                        | ite | Ce  |                               |
|                        | Of  | nte |                               |
|                        | fic | r** |                               |
|                        | e** |     |                               |
+========================+=====+=====+===============================+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| **Funds Control**      |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Recording Allotment  | **  |     | Requires change to DISCAS     |
|                        | ü** |     | Auto Advice Process           |
+------------------------+-----+-----+-------------------------------+
| > Recording            | **  |     |                               |
| > Reservation          | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Recording            |     |     |                               |
| > Obligation:          |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Integrated           | **  |     |                               |
| > Contractor           | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Contracts            | **  |     |                               |
|                        | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Grants               | **  |     |                               |
|                        | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Purchase Orders      | **  |     | With Payments Working Group   |
|                        | ü** |     | assistance, the ACSC          |
|                        |     |     | negotiated a policy change    |
|                        |     |     | for purchase order            |
|                        |     |     | obligations of up to \$250.00 |
|                        |     |     | without a formal amendment.   |
+------------------------+-----+-----+-------------------------------+
| > Miscellaneous        | **  |     |                               |
|                        | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Travel               | **  |     | Travel authorization          |
|                        | ü** |     | obligation feed from Travel   |
|                        |     |     | Manager/DISCAS interface.     |
+------------------------+-----+-----+-------------------------------+
| > Training             | **  |     | Possible Departmental         |
|                        | ü** |     | Training Information System   |
|                        |     |     | (DTIS) feed to DISCAS at      |
|                        |     |     | service center                |
+------------------------+-----+-----+-------------------------------+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| **Payments**           |     |     | Satellite Office has          |
|                        |     |     | certifying officer for        |
|                        |     |     | Automated Standard            |
|                        |     |     | Application for Payment       |
|                        |     |     | Letter of Credit (ASAP‑LOC)   |
|                        |     |     | activity.                     |
+------------------------+-----+-----+-------------------------------+
| > Integrating          | TBD | TBD | Contract payments for IMC's   |
| > Management Contract  |     |     | are complicated and may       |
|                        |     |     | require satellite office      |
|                        |     |     | involvement.                  |
+------------------------+-----+-----+-------------------------------+
| > Automated Standard   | **  |     | Satellite Office to do SF‑224 |
| > Application for      | ü** |     | reporting for ASAP‑LOC        |
| > Payment (ASAP‑LOC,   |     |     | activity. Includes integrated |
| > formerly Checks‑Paid |     |     | contractor activity.          |
| > Letters of Credit    |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > OPAC's and           |     | **  | Service Center to do SF‑224   |
| > Chargebacks          |     | ü** | reporting.                    |
+------------------------+-----+-----+-------------------------------+
| > Contracts            |     | **  | Service Center to do SF‑224   |
|                        |     | ü** | reporting.                    |
+------------------------+-----+-----+-------------------------------+
| > Grants               |     | **  | Automated feed of obligations |
|                        |     | ü** | [to]{.underline} DHHS         |
|                        |     |     | expedites DHHS authorization  |
|                        |     |     | process. Automated feed       |
|                        |     |     | [from]{.underline} DHHS       |
|                        |     |     | expedites payment recording.  |
|                        |     |     |                               |
|                        |     |     | Service Center to do SF‑224   |
|                        |     |     | reporting.                    |
+------------------------+-----+-----+-------------------------------+
| > Purchase Orders      |     | **  | Service Center to do SF‑224   |
|                        |     | ü** | reporting.                    |
+------------------------+-----+-----+-------------------------------+
| > Miscellaneous        |     | **  | Service Center to do SF‑224   |
|                        |     | ü** | reporting.                    |
+------------------------+-----+-----+-------------------------------+
| > Travel               |     | **  | Travel voucher payment feed   |
|                        |     | ü** | from Travel Manager Service   |
|                        |     |     | Center to do SF‑224           |
|                        |     |     | reporting.                    |
+------------------------+-----+-----+-------------------------------+
| > Training             |     | **  | Service Center to do SF‑224   |
|                        |     | ü** | reporting.                    |
+------------------------+-----+-----+-------------------------------+
| > Funding for Late     | **  |     |                               |
| > Payments             | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Prompt Payment       |     | **  |                               |
| > Report               |     | ü** |                               |
+------------------------+-----+-----+-------------------------------+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| **Costs**              |     |     | Policy:                       |
|                        |     |     |                               |
|                        |     |     | -   Comprehensive DOE accrual |
|                        |     |     |     and costing policy        |
|                        |     |     |     consistently applied      |
|                        |     |     |                               |
|                        |     |     | -   Focus on materiality and  |
|                        |     |     |     frequency                 |
|                        |     |     |                               |
|                        |     |     | -   Special arrangements may  |
|                        |     |     |     be negotiated between     |
|                        |     |     |     satellite office and      |
|                        |     |     |     service center that       |
|                        |     |     |     improve cost accuracy or  |
|                        |     |     |     raise percentage of cost  |
|                        |     |     |     captured                  |
|                        |     |     |                               |
|                        |     |     | -   Use automated             |
|                        |     |     |     costing/accrual           |
|                        |     |     |     capabilities to the       |
|                        |     |     |     maximum extent possible   |
|                        |     |     |                               |
|                        |     |     | -   New DISCAS accrual        |
|                        |     |     |     program automatically     |
|                        |     |     |     accrue non‑invoiced costs |
|                        |     |     |     based upon user‑defined   |
|                        |     |     |     period of performance or  |
|                        |     |     |     fixed amount or unpaid    |
|                        |     |     |     invoices if not costed by |
|                        |     |     |     another method.           |
|                        |     |     |                               |
|                        |     |     | -   For all instruments:      |
|                        |     |     |                               |
|                        |     |     | > Manual accruing done by     |
|                        |     |     | > satellite office.           |
|                        |     |     | >                             |
|                        |     |     | > Automated accruals done by  |
|                        |     |     | > service center              |
+------------------------+-----+-----+-------------------------------+
| > Integrated           | **  |     |                               |
| > Contractors/         | ü** |     |                               |
| >                      |     |     |                               |
| > Integrating          |     |     |                               |
| > Management Contracts |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Contracts            | **  | **  | Complex accruals done         |
|                        | ü** | ü** | manually.                     |
+------------------------+-----+-----+-------------------------------+
| > Grants               | **  | **  | Cost grant under \$200K upon  |
|                        | ü** | ü** | obligation. DISCAS allows     |
|                        |     |     | "RX" transactions for these.  |
|                        |     |     |                               |
|                        |     |     | Many grants use cost/pay (CP) |
|                        |     |     | transaction.                  |
+------------------------+-----+-----+-------------------------------+
| > Purchase Orders      | **  | **  | Most costed when paid.        |
|                        | ü** | ü** |                               |
+------------------------+-----+-----+-------------------------------+
| > Miscellaneous        | **  | **  | Most costed when paid.        |
|                        | ü** | ü** |                               |
+------------------------+-----+-----+-------------------------------+
| > Travel               | **  |     | TDY costed when obligated.    |
|                        | ü** |     |                               |
|                        |     |     | PCS costed when paid.         |
+------------------------+-----+-----+-------------------------------+
| > Training             |     | **  | Most costed when paid. No     |
|                        |     | ü** | monthly accrual.              |
+------------------------+-----+-----+-------------------------------+
| > Cost Transfers       | **  |     | Includes BSC 8111/8112 ‑      |
|                        | ü** |     | 8113/8114.                    |
+------------------------+-----+-----+-------------------------------+
| > Accruals             | **  | **  | Manual satellite office, auto |
|                        | ü** | ü** | service center. Reversal can  |
|                        |     |     | be done automatically if same |
|                        |     |     | DCS for manual and auto       |
|                        |     |     | accrual entries.              |
+------------------------+-----+-----+-------------------------------+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| **Accounts             |     |     |                               |
| Receivable**           |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Generating Bills for | **  |     | May be performed by           |
| > Work for Others      | ü** |     | integrated contractor.        |
| > (WFO) activity       |     |     | "Smart" User ID feature       |
| > performed by         |     |     | prevents one site from        |
| > integrated           |     |     | billing for another office's  |
| > contractor.          |     |     | receivables.                  |
+------------------------+-----+-----+-------------------------------+
| > Generating Bills for |     | **  |                               |
| > Non‑integrated       |     | ü** |                               |
| > contractor activity  |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Recording            | **  |     | Decided between satellite     |
| > Collections (checks  | ü** |     | office and service center.    |
| > or OPAC) for (WFO)   |     |     | Could be performed by         |
| > activity performed   |     |     | contractor. Collections       |
| > by integrated        |     |     | appear on Regular SF‑224.     |
| > contractor.          |     |     | Includes dunning and aging    |
|                        |     |     | process, credit bills,        |
|                        |     |     | chargebacks.                  |
+------------------------+-----+-----+-------------------------------+
| > Recording            |     | **  |                               |
| > Collections (checks  |     | ü** |                               |
| > or OPAC) for         |     |     |                               |
| > Non‑integrated       |     |     |                               |
| > contractor activity  |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Recording WFO credit |     | **  | Satellite Office coordinates  |
| > collections i.e.,    |     | ü** | with service center and       |
| > return funds to      |     |     | provides appropriate          |
| > sponsor.             |     |     | documentation. Service Center |
|                        |     |     | issues check.                 |
+------------------------+-----+-----+-------------------------------+
| > Write‑Offs,          |     | **  | Write‑offs done by service    |
| > Non‑integrated       |     | ü** | center after approval by      |
| > contractor           |     |     | satellite office.             |
+------------------------+-----+-----+-------------------------------+
| > Referral of          |     | **  |                               |
| > delinquent OFA debts |     | ü** |                               |
| > to GAO or DOJ        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Debt Collection      |     | **  |                               |
| > Improvement Act      |     | ü** |                               |
| > Administration       |     |     |                               |
+------------------------+-----+-----+-------------------------------+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| **Payroll Accounting** | **  | **  | Generally at satellite        |
|                        | ü** | ü** | office. If mutually agreed,   |
|                        |     |     | service center may perform    |
|                        |     |     | since effort not great but    |
|                        |     |     | satellite office adopts       |
|                        |     |     | practice of service center.   |
|                        |     |     | Includes payroll accruals and |
|                        |     |     | reversals. Adoption of        |
|                        |     |     | PAYPERS organization codes by |
|                        |     |     | all sites is recommended but  |
|                        |     |     | not critical for accounting   |
|                        |     |     | consolidation.                |
+------------------------+-----+-----+-------------------------------+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| **SF‑224**             |     |     | Agency Location Code (ALC     |
|                        |     |     | number) Breakdown:            |
|                        |     |     |                               |
|                        |     |     | -   1 ALC number for          |
|                        |     |     |     [each]{.underline}        |
|                        |     |     |     office's ASAP‑LOC         |
|                        |     |     |     activity                  |
|                        |     |     |                               |
|                        |     |     | -   1 ALC number for          |
|                        |     |     |     cluster's Regular SF‑224  |
|                        |     |     |     activity                  |
+------------------------+-----+-----+-------------------------------+
| -   Satellite Office   | **  |     | Includes recording payment    |
|     Automated Standard | ü** |     | and preparing SF‑224.         |
|     Application for    |     |     |                               |
|     Payment (ASAP‑LOC  |     |     |                               |
|     ‑ Formerly Letters |     |     |                               |
|     of Credit)         |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Service Center       |     | **  | Service Center ASAP‑LOC ALC   |
| > ASAP‑LOC             |     | ü** | operates same as satellite    |
|                        |     |     | office.                       |
+------------------------+-----+-----+-------------------------------+
| > Verifying satellites | **  |     |                               |
| > Office ASAP‑LOC      | ü** |     |                               |
| > SF‑224 to DISCAS     |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Generating satellite |     | **  | DCA entries can be automated  |
| > office ASAP‑LOC DCA  |     | ü** | from MARS or GENERAL‑LEDGER   |
| > entries              |     |     | data since satellite office   |
|                        |     |     | verifies ASAP‑LOC SF‑224      |
|                        |     |     | correct.                      |
+------------------------+-----+-----+-------------------------------+
| > Preparing Regular    |     | **  | Satellite Office and service  |
| > SF‑224               |     | ü** | center relationship           |
|                        |     |     | interdependent and critical   |
|                        |     |     | for SF‑224 reconciliation and |
|                        |     |     | reporting.                    |
+------------------------+-----+-----+-------------------------------+
| > Reconciling SF‑224   |     | **  |                               |
| > to DISCAS            |     | ü** |                               |
+------------------------+-----+-----+-------------------------------+
| > Generating Regular   |     | **  |                               |
| > SF‑224 DCA entries   |     | ü** |                               |
+------------------------+-----+-----+-------------------------------+
| > Resolving Treasury   |     | **  | FICOR directs any Treasury    |
| > Differences ‑        |     | ü** | differences to the service    |
| > Regular SF‑224       |     |     | center for resolution.        |
|                        |     |     | Assistance may be required    |
|                        |     |     | from the satellite office     |
|                        |     |     | (e.g., integrated contractor  |
|                        |     |     | collections for WFO.)         |
+------------------------+-----+-----+-------------------------------+
| > Resolving Treasury   | **  |     | FICOR directs any Treasury    |
| > Differences          | ü** |     | differences to satellite      |
| >                      |     |     | office for resolution.        |
| > ASAP‑LOC SF‑224      |     |     |                               |
+------------------------+-----+-----+-------------------------------+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| **Financial            |     |     |                               |
| Certifications and     |     |     |                               |
| Assurances**           |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > TFS 2108, Unpaid     | **  |     | Requires coordination with    |
| > Obligation Balances  | ü** |     | service center for unpaid     |
|                        |     |     | verification.                 |
+------------------------+-----+-----+-------------------------------+
| > Withdrawal of Funds  | **  |     |                               |
|                        | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Fund Availability    | **  |     |                               |
|                        | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Prompt Pay Report    |     | **  |                               |
|                        |     | ü** |                               |
+------------------------+-----+-----+-------------------------------+
| > Cash Management      | **  | **  | Satellite Office for ASAP‑LOC |
| > Review               | ü** | ü** | activity, service center with |
|                        |     |     | input from satellite office   |
|                        |     |     | for non‑ASAP‑LOC activity     |
+------------------------+-----+-----+-------------------------------+
| > SF‑220.9 Accounts    | **  |     |                               |
| > Receivable Due from  | ü** |     |                               |
| > Public               |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Financial System     | **  | **  | Service Center for DISCAS;    |
|                        | ü** | ü** | satellite office for other    |
|                        |     |     | internal financial systems    |
+------------------------+-----+-----+-------------------------------+
| > Financial Statement  | **  |     |                               |
| > Representation       | ü** |     |                               |
| > Letters              |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Nuclear Waste Fund   | **  |     |                               |
| > Reporting            | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Audited Financial    | **  |     |                               |
| > Statements           | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| **Departmental         | **  |     | Includes any supplemental     |
| Inventory Management   | ü** |     | nuclear materials reporting.  |
| System (DIMS)**        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| **Analysis and         |     |     |                               |
| Reconciliation**       |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Reconciling          | **  |     | Critical during MARS monthly  |
| > interoffice          | ü** |     | process.                      |
| > receivables,         |     |     |                               |
| > payables, transfers, |     |     |                               |
| > advances             |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Reviewing unusual or | **  |     |                               |
| > old account balances | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Reconciling for      | **  |     |                               |
| >                      | ü** |     |                               |
| close‑outs/retirements |     |     |                               |
| > on contracts, plant  |     |     |                               |
| > projects, capital    |     |     |                               |
| > equipment items,     |     |     |                               |
| > reimbursable work    |     |     |                               |
| > orders               |     |     |                               |
+------------------------+-----+-----+-------------------------------+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| **DISCAS Maintenance** |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Depreciation routine |     | **  | Automated process. Not a      |
|                        |     | ü** | significant level of effort.  |
|                        |     |     | Service Center performs for   |
|                        |     |     | satellite offices.            |
+------------------------+-----+-----+-------------------------------+
| > Recasts              | **  | **  | Satellite Offices build B&R   |
| >                      | ü** | ü** | and PROGRAM‑TASK recast       |
| > B&R Recast           |     |     | tables. Service Center runs   |
| >                      | **  | **  | recast program after normal   |
| > PROGRAM‑TASK Recast  | ü** | ü** | business hours.               |
| >                      |     |     |                               |
| > CID Recast           | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > DIV/OFF Recast       |     |     |                               |
| >                      | **  | **  |                               |
| > Certifying Officer   | ü** | ü** |                               |
| > Recast               |     |     |                               |
| >                      | **  | **  |                               |
| > Airline Code Recast  | ü** | ü** |                               |
| >                      |     |     |                               |
| > ALLOT‑SYMB Recast    | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > CID (ALLOT BY CID    |     |     |                               |
| > Recast               | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > AWARD‑BIN‑MOD Recast |     |     |                               |
| >                      | **  | **  |                               |
| > CHG‑TO‑DIV Recast    | ü** | ü** |                               |
| >                      |     |     |                               |
| > Closed Orders Recast | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > Employee Name Recast |     |     |                               |
| >                      | **  | **  |                               |
| > LOC Number Recast    | ü** | ü** |                               |
| >                      |     |     |                               |
| > OBLIG‑REF ORG Recast | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > User Number Recast   |     |     |                               |
|                        | **  | **  |                               |
|                        | ü** | ü** |                               |
|                        |     |     |                               |
|                        | **  | **  |                               |
|                        | ü** | ü** |                               |
|                        |     |     |                               |
|                        |     | **  |                               |
|                        |     | ü** |                               |
+------------------------+-----+-----+-------------------------------+
| > Table maintenance:   | **  | **  | Service Center maintains map  |
| >                      | ü** | ü** | in partnership with satellite |
| > ACCOUNT‑CODE‑MM      |     |     | office.                       |
| >                      | **  | **  |                               |
| > GLOBAL‑MM            | ü** | ü** |                               |
| >                      |     |     |                               |
| > STANDARD‑MAP‑MM      | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > STANDARD‑MAP         |     |     |                               |
| >                      | **  | **  |                               |
| > ALT‑SUPP‑DATA        | ü** | ü** |                               |
| >                      |     |     |                               |
| > AM‑CODE‑MM           | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > APPROPRIATION        |     |     |                               |
| >                      | **  | **  |                               |
| > BNR‑RECAST           | ü** | ü** |                               |
| >                      |     |     |                               |
| > BNR‑TABL             | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > BUDGET‑REF           |     |     |                               |
| >                      | **  | **  |                               |
| > DUNS‑MM              | ü** | ü** |                               |
| >                      |     |     |                               |
| > DEBTORS              | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > DEBTOR‑CODE‑MM       |     |     |                               |
| >                      | **  | **  |                               |
| > DEPR‑GROUPS‑MM       | ü** | ü** |                               |
| >                      |     |     |                               |
| > EMPLOYEE             | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > GTR‑MM               |     |     |                               |
| >                      | **  | **  |                               |
| > LOCAL‑MM             | ü** | ü** |                               |
| >                      |     |     |                               |
| > OBLIG‑REF            | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > PETTY‑CASHIER‑MM     |     |     |                               |
| >                      | **  | **  |                               |
| > PROGRAM‑TASK         | ü** | ü** |                               |
| >                      |     |     |                               |
| > REIMB‑MM             | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > SITE‑REF             |     |     |                               |
| >                      | **  | **  |                               |
| > SOURCE‑DOC‑MM        | ü** | ü** |                               |
| >                      |     |     |                               |
| > TABLE‑MM             | **  | **  |                               |
| >                      | ü** | ü** |                               |
| > TICKET‑NBR‑MM        |     |     |                               |
| >                      | **  | **  |                               |
| > TVLORG‑MM            | ü** | ü** |                               |
| >                      |     |     |                               |
| > USER‑REF             | **  | **  |                               |
|                        | ü** | ü** |                               |
|                        |     |     |                               |
|                        | **  | **  |                               |
|                        | ü** | ü** |                               |
|                        |     |     |                               |
|                        | **  | **  |                               |
|                        | ü** | ü** |                               |
|                        |     |     |                               |
|                        | **  | **  |                               |
|                        | ü** | ü** |                               |
|                        |     |     |                               |
|                        | **  | **  |                               |
|                        | ü** | ü** |                               |
|                        |     |     |                               |
|                        | **  | **  |                               |
|                        | ü** | ü** |                               |
|                        |     |     |                               |
|                        | **  | **  |                               |
|                        | ü** | ü** |                               |
|                        |     |     |                               |
|                        |     | **  |                               |
|                        |     | ü** |                               |
|                        |     |     |                               |
|                        |     | **  |                               |
|                        |     | ü** |                               |
|                        |     |     |                               |
|                        |     | **  |                               |
|                        |     | ü** |                               |
|                        |     |     |                               |
|                        |     | **  |                               |
|                        |     | ü** |                               |
+------------------------+-----+-----+-------------------------------+
| > Query Writes         | **  | **  | Control over Query Write      |
|                        | ü** | ü** | access at service center.     |
|                        |     |     | However, prompt repair of     |
|                        |     |     | some database problems may be |
|                        |     |     | essential to a field office's |
|                        |     |     | operation. It is possible     |
|                        |     |     | that "routine" Query Write    |
|                        |     |     | fixes could be automated to   |
|                        |     |     | accommodate emergency fixes   |
|                        |     |     | and preclude uncontrolled     |
|                        |     |     | access to the entire          |
|                        |     |     | consolidated database.        |
+------------------------+-----+-----+-------------------------------+
| > Year End Closing /   | **  | **  | Requires cooperation of both  |
| > Dual Year Processing | ü** | ü** | satellite office and service  |
|                        |     |     | center.                       |
+------------------------+-----+-----+-------------------------------+
| > DISCAS release       | **  | **  | DISCAS testing requires       |
| > testing /            | ü** | ü** | cooperation of and            |
| > implementation       |     |     | participation by satellite    |
|                        |     |     | office and service center     |
|                        |     |     | staff.                        |
+------------------------+-----+-----+-------------------------------+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| **MARS Processing**    |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Cut‑off date and     |     | **  | Cut‑off date and time for     |
| > time                 |     | ü** | data entry into MARS decided  |
|                        |     |     | by satellite office and       |
|                        |     |     | service center and detailed   |
|                        |     |     | in MOU. Cut‑off needs to be   |
|                        |     |     | standard for each cluster     |
|                        |     |     | with consideration given to   |
|                        |     |     | different time zones of the   |
|                        |     |     | satellite offices and         |
|                        |     |     | synchronized with the 5:00    |
|                        |     |     | p.m. eastern time MARS due    |
|                        |     |     | date.                         |
+------------------------+-----+-----+-------------------------------+
| > Consolidate          |     | **  |                               |
| > satellite office and |     | ü** |                               |
| > service center MARS  |     |     |                               |
| > submittals           |     |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Combination and      | **  | **  | Shared responsibility since   |
| > Balancing Edits      | ü** | ü** | both offices can be the       |
|                        |     |     | originator of a problem and   |
|                        |     |     | the corrector. Satellite      |
|                        |     |     | Office can run edits against  |
|                        |     |     | its own data. Satellite       |
|                        |     |     | Office responsible to edit    |
|                        |     |     | its own field office and      |
|                        |     |     | integrated contractor data.   |
|                        |     |     | Local edits changed to        |
|                        |     |     | reference office code.        |
|                        |     |     | Service Center does           |
|                        |     |     | "official" edits against      |
|                        |     |     | consolidated database.        |
+------------------------+-----+-----+-------------------------------+
| > Update Trial Balance | **  |     | Timing of update coordinated  |
| > ‑ FIS Auto Update    | ü** |     | with service center.          |
+------------------------+-----+-----+-------------------------------+
| > Integrated Cost      | **  |     |                               |
| > Update               | ü** |     |                               |
+------------------------+-----+-----+-------------------------------+
| > Coordination with    | **  |     | Accounting issues always      |
| > Integrated           | ü** |     | addressed by satellite        |
| > Contractors          |     |     | office. However, technical    |
|                        |     |     | issues such as data           |
|                        |     |     | transmissions or report       |
|                        |     |     | downloads addressed by        |
|                        |     |     | service center. Specific      |
|                        |     |     | roles and responsibilities    |
|                        |     |     | detailed in MOU.              |
+------------------------+-----+-----+-------------------------------+
|                        |     |     |                               |
+------------------------+-----+-----+-------------------------------+

+---+-------------------------+---+--------+---+-------------------------------+
| * | **TASK DESCRIPTION**    |   | **AC   |   | **COMMENTS**                  |
| * |                         |   | TION** |   |                               |
| I |                         |   |        |   |                               |
| D |                         |   |        |   |                               |
| * |                         |   |        |   |                               |
| * |                         |   |        |   |                               |
+===+=========================+===+========+===+===============================+
|   | **Consolidation Project |   |        |   |                               |
|   | Management Issues**     |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Establish Consolidation |   | Both   |   |                               |
|   | Transition Team for     |   |        |   |                               |
|   | each site ‑ primary and |   |        |   |                               |
|   | alternate               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Develop Action Plan     |   | Both   |   |                               |
|   | using Consolidation     |   |        |   |                               |
|   | Task Checklist, revise  |   |        |   |                               |
|   | where necessary.        |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Compile Point of        |   | Both   |   |                               |
|   | Contact list            |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Gather supporting       |   | Both   |   |                               |
|   | materials for MOU       |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Distribute DISCAS menu  |   | S      |   |                               |
|   | forms for to satellite  |   | ervice |   |                               |
|   | offices                 |   | Center |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Establish all DISCAS    |   | S      |   |                               |
|   | users with "Smart" User |   | ervice |   |                               |
|   | ID's that crosswalk to  |   | Center |   |                               |
|   | Office.                 |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Establish DISCAS Menus  |   | S      |   |                               |
|   | for each satellite      |   | ervice |   |                               |
|   | office user             |   | Center |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Identify when "Z" User  |   | Both   |   |                               |
|   | ID is authorized        |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Distribute Query Write  |   | S      |   |                               |
|   | forms to satellite      |   | ervice |   |                               |
|   | offices                 |   | Center |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Ensure DISCAS users are |   | S      |   |                               |
|   | trained to identify     |   | ervice |   |                               |
|   | satellite office data   |   | Center |   |                               |
|   | and how to properly     |   |        |   |                               |
|   | record DISCAS           |   |        |   |                               |
|   | transactions which      |   |        |   |                               |
|   | affect its data.        |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Database Integrity    |   |        |   |                               |
|   | Issues**                |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Check Invoice,          |   | Both   |   |                               |
|   | Receivables, Voucher,   |   |        |   |                               |
|   | Summ‑PCS, GTR‑mm,       |   |        |   |                               |
|   | ticket data sets for    |   |        |   |                               |
|   | duplicate XIDs.         |   |        |   |                               |
|   | Determine strategy for  |   |        |   |                               |
|   | eliminating or          |   |        |   |                               |
|   | accommodating           |   |        |   |                               |
|   | duplicates              |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Check for EMPLOYEE      |   | Both   |   |                               |
|   | duplicates,             |   |        |   |                               |
|   | particularly non‑DOE    |   |        |   |                               |
|   | employees coded with an |   |        |   |                               |
|   | \"N\" when the          |   |        |   |                               |
|   | databases are           |   |        |   |                               |
|   | consolidated            |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Identify, review and    |   | Both   |   |                               |
|   | resolve duplicate CIDs. |   |        |   |                               |
|   |                         |   |        |   |                               |
|   | Agree to Recast         |   |        |   |                               |
|   | Strategy for Duplicates |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Verify that NON‑FUND    |   | Both   |   |                               |
|   | entries are created     |   |        |   |                               |
|   | with respective         |   |        |   |                               |
|   | financial plan codes    |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Develop TRIAL‑BAL       |   | Sat    |   |                               |
|   | current year file for   |   | ellite |   |                               |
|   | merging in consolidated |   | Office |   |                               |
|   | database                |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Verify that each        |   | Sat    |   |                               |
|   | satellite office can    |   | ellite |   |                               |
|   | run edits against its   |   | Office |   |                               |
|   | MARS data               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review and compare MARS |   | Both   |   |                               |
|   | stripper/merge program  |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Verify that MARS        |   | S      |   |                               |
|   | submission can be sent  |   | ervice |   |                               |
|   | as one file rather than |   | Center |   |                               |
|   | one file for each       |   |        |   |                               |
|   | office                  |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Data Item Integrity   |   |        |   |                               |
|   | Issues**                |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Allotment Symbol        |   | Both   |   | Several sites assign          |
|   |                         |   |        |   | ALLOT‑SYMB values to control  |
|   | (Data item name:        |   |        |   | local activity. These values  |
|   | ALLOT‑SYMB)             |   |        |   | are passed forward to the     |
|   |                         |   |        |   | monthly MARS submittal        |
|   |                         |   |        |   | process. New USER‑REF data    |
|   |                         |   |        |   | set controls allotment symbol |
|   |                         |   |        |   | values. Sites must review     |
|   |                         |   |        |   | current coding schemes for    |
|   |                         |   |        |   | duplicates and resolve        |
|   |                         |   |        |   | conflicts. Build entries into |
|   |                         |   |        |   | USER‑REF.                     |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Contract Identification |   | Both   |   | Satellite Offices and service |
|   | Number                  |   |        |   | center agree to a prescribed  |
|   |                         |   |        |   | data format and local         |
|   | (Data item name: CID)   |   |        |   | assignment of values for CIDs |
|   |                         |   |        |   | used to identify these        |
|   | For these activities:   |   |        |   | activity types. Blocks of     |
|   |                         |   |        |   | CIDs can be assigned to each  |
|   | > Travel                |   |        |   | site or some other scheme     |
|   | >                       |   |        |   | agreeable to all parties.     |
|   | > Miscellaneous         |   |        |   | Assignment of CID blocks for  |
|   | >                       |   |        |   | Travel CIDs eliminated with   |
|   | > Training              |   |        |   | full implementation of Travel |
|   | >                       |   |        |   | Manager.                      |
|   | > Purchase Orders       |   |        |   |                               |
|   | >                       |   |        |   | To provide the correct        |
|   | > Payroll               |   |        |   | reporting unit and site code  |
|   |                         |   |        |   | designation for travel,       |
|   |                         |   |        |   | miscellaneous, training,      |
|   |                         |   |        |   | purchase order, and payroll   |
|   |                         |   |        |   | CIDs additional default       |
|   |                         |   |        |   | values in the OBLIG‑REF data  |
|   |                         |   |        |   | set were added to identify    |
|   |                         |   |        |   | values for each field office. |
|   |                         |   |        |   | For example, the following    |
|   |                         |   |        |   | CID entries in the OBLIG‑REF  |
|   |                         |   |        |   | data set could identify the   |
|   |                         |   |        |   | default values for the        |
|   |                         |   |        |   | Richland Operations Office:   |
|   |                         |   |        |   |                               |
|   |                         |   |        |   | TVDEFRL ‑ Default values for  |
|   |                         |   |        |   | Travel CIDs                   |
|   |                         |   |        |   |                               |
|   |                         |   |        |   | MIDEFRL ‑ Default values for  |
|   |                         |   |        |   | Miscellaneous CIDs            |
|   |                         |   |        |   |                               |
|   |                         |   |        |   | TRDEFRL ‑ Default values for  |
|   |                         |   |        |   | Training CIDs                 |
|   |                         |   |        |   |                               |
|   |                         |   |        |   | PODEFRL ‑ Default values for  |
|   |                         |   |        |   | Purchase Orders               |
|   |                         |   |        |   |                               |
|   |                         |   |        |   | PADEFRL ‑ Default values for  |
|   |                         |   |        |   | Payroll CIDs                  |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Cost Center             |   | Both   |   | The COST‑CENTER is used for   |
|   |                         |   |        |   | several different purposes    |
|   | (Data item name:        |   |        |   | based on field office         |
|   | COST‑CENTER)            |   |        |   | preference. Some offices use  |
|   |                         |   |        |   | it as a work breakdown        |
|   |                         |   |        |   | structure or sub‑task number; |
|   |                         |   |        |   | some use it as an             |
|   |                         |   |        |   | organization identifier, etc. |
|   |                         |   |        |   | The cost center entry in      |
|   |                         |   |        |   | TABLE‑MM contains a field     |
|   |                         |   |        |   | office code to identify valid |
|   |                         |   |        |   | codes for each office. It is  |
|   |                         |   |        |   | acceptable for two offices to |
|   |                         |   |        |   | use the same cost center      |
|   |                         |   |        |   | code, but users running       |
|   |                         |   |        |   | reports should be aware of    |
|   |                         |   |        |   | the situation so that         |
|   |                         |   |        |   | selection criteria can be     |
|   |                         |   |        |   | modified to include office    |
|   |                         |   |        |   | code.                         |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Document Control Symbol |   | Both   |   | DCS numbers can represent     |
|   |                         |   |        |   | functional areas, accounting  |
|   | (Data item name: DCS)   |   |        |   | activities, control dates,    |
|   |                         |   |        |   | and many other value types.   |
|   |                         |   |        |   | Satellite Offices adopts      |
|   |                         |   |        |   | service center DCS numbering  |
|   |                         |   |        |   | scheme for Regular SF‑224     |
|   |                         |   |        |   | disbursements and             |
|   |                         |   |        |   | collections. Satellite        |
|   |                         |   |        |   | Offices and service center    |
|   |                         |   |        |   | review various numbering      |
|   |                         |   |        |   | schemes for non‑SF‑224        |
|   |                         |   |        |   | activity, resolve             |
|   |                         |   |        |   | differences, and to agree to  |
|   |                         |   |        |   | uniform coding structure.     |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Debtor Codes            |   | Both   |   | Each site currently assigns   |
|   |                         |   |        |   | any DEBTOR‑CODE value it      |
|   | (Data item name:        |   |        |   | wants. Satellite Office and   |
|   | DEBTOR‑CODE)            |   |        |   | service centers determine if  |
|   |                         |   |        |   | any duplicates exists between |
|   |                         |   |        |   | sites and resolve duplicates. |
|   |                         |   |        |   | Should use codes unique to    |
|   |                         |   |        |   | each office.                  |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Financial Plan Symbol   |   | Both   |   | Several sites assign "bogus"  |
|   |                         |   |        |   | FIN‑PLAN‑SYMBOL values to     |
|   | (Data item name:        |   |        |   | control local activity. These |
|   | FIN‑PLAN‑SYMBOL)        |   |        |   | values are rolled‑up to a     |
|   |                         |   |        |   | legitimate value before       |
|   |                         |   |        |   | monthly MARS submittal. Sites |
|   |                         |   |        |   | review coding scheme to       |
|   |                         |   |        |   | identify and resolve any      |
|   |                         |   |        |   | duplicates. New USER‑REF      |
|   |                         |   |        |   | table maintains office code   |
|   |                         |   |        |   | and financial plan crosswalk. |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Supplementary Data      |   | Both   |   | Satellite Offices and service |
|   |                         |   |        |   | centers have the option to    |
|   | FIELD USE ONLY (on data |   |        |   | use codes in the SUPP‑DATA    |
|   | entry screens)          |   |        |   | data element field. These     |
|   |                         |   |        |   | codes are important for local |
|   | (Date item name:        |   |        |   | management needs but not of   |
|   | SUPP‑DATA)              |   |        |   | interest nor transmitted to   |
|   |                         |   |        |   | MARS. If cluster decides to   |
|   |                         |   |        |   | make it a required field      |
|   |                         |   |        |   | "REF0" is the default value.  |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Type Receivable         |   | Both   |   | This field is used in the     |
|   |                         |   |        |   | accounts receivable process   |
|   | (Data item name:        |   |        |   | to categorize a site's        |
|   | TYPE‑RECEIVABLE)        |   |        |   | receivable activity. It is    |
|   |                         |   |        |   | also important for bill       |
|   |                         |   |        |   | batching. Determine if any    |
|   |                         |   |        |   | duplicates exist between      |
|   |                         |   |        |   | sites and resolve duplicates. |
+---+-------------------------+---+--------+---+-------------------------------+
|   | DISCAS User             |   | Both   |   | Each DISCAS user has a unique |
|   | Identification Number   |   |        |   | USER‑ID. For accounting       |
|   |                         |   |        |   | consolidation USER‑ID's have  |
|   | (Data item name:        |   |        |   | been made "smart" so that the |
|   | USER‑ID)                |   |        |   | first character corresponds   |
|   |                         |   |        |   | to a field site. The first    |
|   |                         |   |        |   | character of the USER‑ID is   |
|   |                         |   |        |   | also part of the USER‑REF     |
|   |                         |   |        |   | table that correlates office  |
|   |                         |   |        |   | code, financial plan,         |
|   |                         |   |        |   | first‑two characters of       |
|   |                         |   |        |   | allotment symbol and first    |
|   |                         |   |        |   | character of USER‑ID.         |
|   |                         |   |        |   |                               |
|   |                         |   |        |   | User ID User ID               |
|   |                         |   |        |   |                               |
|   |                         |   |        |   | First First                   |
|   |                         |   |        |   |                               |
|   |                         |   |        |   | Position Site Position Site   |
|   |                         |   |        |   |                               |
|   |                         |   |        |   | > A AL K OAK                  |
|   |                         |   |        |   | >                             |
|   |                         |   |        |   | > B SRO M METC                |
|   |                         |   |        |   | >                             |
|   |                         |   |        |   | > C CH N PNR                  |
|   |                         |   |        |   | >                             |
|   |                         |   |        |   | > D FICOR O ORO               |
|   |                         |   |        |   | >                             |
|   |                         |   |        |   | > E FERC P SPRO               |
|   |                         |   |        |   | >                             |
|   |                         |   |        |   | > F RFO R RLO                 |
|   |                         |   |        |   | >                             |
|   |                         |   |        |   | > G OHIO T PETC               |
|   |                         |   |        |   | >                             |
|   |                         |   |        |   | > H OHAO V NVO                |
|   |                         |   |        |   | >                             |
|   |                         |   |        |   | > I IDO W SNR                 |
|   |                         |   |        |   | >                             |
|   |                         |   |        |   | > J OSTI Z SUPER USER         |
+---+-------------------------+---+--------+---+-------------------------------+
|   | User Number             |   | Both   |   | Sites use USER‑NO to group    |
|   |                         |   |        |   | CIDs by functional area,      |
|   | (Data item name:        |   |        |   | individuals, accounting       |
|   | USER‑NO)                |   |        |   | activity. Etc. Review coding  |
|   |                         |   |        |   | scheme and resolve            |
|   |                         |   |        |   | differences.                  |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Systems               |   |        |   |                               |
|   | Administration Issues** |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Establish TEST account  |   | S      |   |                               |
|   | on service center HP    |   | ervice |   |                               |
|   | computer where          |   | Center |   |                               |
|   | databases can be        |   |        |   |                               |
|   | consolidated. Use       |   |        |   |                               |
|   | naming structure        |   |        |   |                               |
|   | similar to finished     |   |        |   |                               |
|   | product so that TEST    |   |        |   |                               |
|   | ACCOUNTS, GROUPS, JOBS, |   |        |   |                               |
|   | and Command files can   |   |        |   |                               |
|   | be easily copied to     |   |        |   |                               |
|   | PRODUCTION area         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Establish separate      |   | S      |   |                               |
|   | GROUPS in service       |   | ervice |   |                               |
|   | center's HP Test and    |   | Center |   |                               |
|   | Production ACCOUNTS for |   |        |   |                               |
|   | each office             |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Move satellite office   |   | Both   |   |                               |
|   | data to TEST account    |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Determine in what order |   | Both   |   |                               |
|   | the detail data sets    |   |        |   |                               |
|   | need to be copied into  |   |        |   |                               |
|   | the consolidated        |   |        |   |                               |
|   | database                |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Consolidate satellite   |   | S      |   |                               |
|   | office database with    |   | ervice |   |                               |
|   | service center in TEST  |   | Center |   |                               |
|   | account                 |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Identify, review and    |   | S      |   |                               |
|   | resolve HP Command file |   | ervice |   |                               |
|   | differences             |   | Center |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Establish satellite     |   | S      |   |                               |
|   | office JOB files in     |   | ervice |   |                               |
|   | consolidated database   |   | Center |   |                               |
|   | TEST GROUP/ACCOUNT      |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Review Table          |   |        |   |                               |
|   | Maintenance Process**   |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Controlling             |   | Both   |   | ACCOUNT‑CODE‑MM contains the  |
|   | ACCOUNT‑CODE‑MM data    |   |        |   | list of all valid Account     |
|   | set                     |   |        |   | Codes and the Summary Class   |
|   |                         |   |        |   | Codes allowed for each        |
|   |                         |   |        |   | account. Some sites restrict  |
|   |                         |   |        |   | certain Account and Summary   |
|   |                         |   |        |   | Class Code combinations       |
|   |                         |   |        |   | during the year. For example, |
|   |                         |   |        |   | Summary Class Code "OB" and   |
|   |                         |   |        |   | "01" are removed from the     |
|   |                         |   |        |   | table except at the beginning |
|   |                         |   |        |   | and end of year to prohibit   |
|   |                         |   |        |   | federal or contractor entries |
|   |                         |   |        |   | affecting opening balances.   |
|   |                         |   |        |   | Satellite Offices and service |
|   |                         |   |        |   | center must agree on data set |
|   |                         |   |        |   | detail.                       |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review TABLE‑MM for     |   | Both   |   |                               |
|   | cluster differences.    |   |        |   |                               |
|   | Incorporate new table   |   |        |   |                               |
|   | values where needed.    |   |        |   |                               |
|   | Resolve differences.    |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Populate new USER‑REF   |   | Both   |   |                               |
|   | data set which          |   |        |   |                               |
|   | establishes Office      |   |        |   |                               |
|   | Code, Financial Plan,   |   |        |   |                               |
|   | Allotment Symbol, and   |   |        |   |                               |
|   | User ID relationship    |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Populate new SITE‑REF   |   |        |   | Initial add to SITE‑REF is    |
|   | data set which          |   |        |   | through QUERY‑Write.          |
|   | maintains               |   |        |   | Subsequent modifications can  |
|   | office‑specific data;   |   |        |   | be made through a DISCAS      |
|   | items formally          |   |        |   | menu.                         |
|   | hard‑coded in programs  |   |        |   |                               |
|   | or stored in program    |   |        |   |                               |
|   | SEDSPEC                 |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Populate new LOCAL‑MM   |   | Both   |   |                               |
|   | data set with           |   |        |   |                               |
|   | office‑specific         |   |        |   |                               |
|   | information             |   |        |   |                               |
|   |                         |   |        |   |                               |
|   | Check DUNS‑MM for       |   |        |   |                               |
|   | duplicates.             |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Update BNR‑TABL data    |   | Both   |   |                               |
|   | set with satellite      |   |        |   |                               |
|   | office data             |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Update satellite office |   | Both   |   | Values, for FLU or Order      |
|   | FLU and AGR numbers in  |   |        |   | Numbers when used, maintained |
|   | alt‑supp‑data table     |   |        |   | the ALT‑SUPP‑DATA data set.   |
|   |                         |   |        |   | If cluster decides to have    |
|   |                         |   |        |   | SUPP‑DATA as a required       |
|   |                         |   |        |   | field, use "REF" as default   |
|   |                         |   |        |   | value.                        |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review listing of local |   | Both   |   |                               |
|   | combination and         |   |        |   |                               |
|   | balancing edits.        |   |        |   |                               |
|   | Eliminate duplicates.   |   |        |   |                               |
|   | Add new local edits     |   |        |   |                               |
|   | where necessary. Office |   |        |   |                               |
|   | code added to edit      |   |        |   |                               |
|   | criteria.               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Review Standard Map   |   |        |   |                               |
|   | Process**               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review and Identify     |   | Both   |   | The standard map comparison   |
|   | STD‑MAP differences     |   |        |   | process once used during      |
|   |                         |   |        |   | compliance reviews for        |
|   |                         |   |        |   | site‑to‑site comparison. Will |
|   |                         |   |        |   | be available as a core        |
|   |                         |   |        |   | program.                      |
|   |                         |   |        |   |                               |
|   |                         |   |        |   | Cost Center default value is  |
|   |                         |   |        |   | "0" or "0000"                 |
|   |                         |   |        |   |                               |
|   |                         |   |        |   | Program task number default   |
|   |                         |   |        |   | value is "TSK0"               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Add new STD‑MAPs where  |   | S      |   |                               |
|   | necessary               |   | ervice |   |                               |
|   |                         |   | Center |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review STD‑MAPs for     |   | Both   |   | Within the STD‑MAP data set   |
|   | Summary Class Code      |   |        |   | some sites detail accounts    |
|   | Differences             |   |        |   | with Summary Class Code 97    |
|   |                         |   |        |   | only, while others use a more |
|   |                         |   |        |   | descriptive code. For         |
|   |                         |   |        |   | example, some sites detail    |
|   |                         |   |        |   | the 47XX accounts with        |
|   |                         |   |        |   | Summary Class Code 22, 15,    |
|   |                         |   |        |   | and 60 to detail order,       |
|   |                         |   |        |   | obligation and cost activity. |
|   |                         |   |        |   | This detail simplifies        |
|   |                         |   |        |   | reconciliation to other MARS  |
|   |                         |   |        |   | accounts and summary data     |
|   |                         |   |        |   | sets. However, the 47XX       |
|   |                         |   |        |   | accounts need only Summary    |
|   |                         |   |        |   | Class Code 97 for MARS        |
|   |                         |   |        |   | reporting to Headquarters.    |
|   |                         |   |        |   | Cluster decides if lower      |
|   |                         |   |        |   | level of detail is beneficial |
|   |                         |   |        |   | and worth the added effort.   |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Hard code Agency        |   | S      |   | Hard code ALC number for      |
|   | Location Codes ALCs on  |   | ervice |   | Regular SF‑224 activity.      |
|   | STD‑MAPs                |   | Center |   | Place a "\*" in the field for |
|   |                         |   |        |   | those disbursement or         |
|   |                         |   |        |   | collection entries where the  |
|   |                         |   |        |   | ALC number may vary.          |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review and Identify     |   | Both   |   |                               |
|   | STD‑MAPs that should    |   |        |   |                               |
|   | not self‑validate.      |   |        |   |                               |
|   | Identify users who may  |   |        |   |                               |
|   | not self‑validate.      |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Review AFP Process**  |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Test Manual Advice/Auto | B |        |   |                               |
|   | Advice/Local Interface  | o |        |   |                               |
|   | processes to ensure     | t |        |   |                               |
|   | they function in the    | h |        |   |                               |
|   | consolidated            |   |        |   |                               |
|   | environment             |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Review Receivable     |   |        |   |                               |
|   | Process**               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review and Identify     |   | Both   |   |                               |
|   | duplicate Bill Numbers  |   |        |   |                               |
|   | in BILLS data set.      |   |        |   |                               |
|   | Develop Recast Strategy |   |        |   |                               |
|   | for Duplicates          |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Update debtor codes to  |   | Both   |   |                               |
|   | use in consolidated     |   |        |   |                               |
|   | environment             |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review bill form codes  |   | Both   |   |                               |
|   | and dunning notices     |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review TYPE‑RECEIVABLES |   | Both   |   |                               |
|   | codes and eliminate     |   |        |   |                               |
|   | duplicates              |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review dunning process  |   | Both   |   |                               |
|   | for calculating         |   |        |   |                               |
|   | interest and            |   |        |   |                               |
|   | administrative          |   |        |   |                               |
|   | penalties               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Ensure financial        |   | Sat    |   |                               |
|   | balances in REIMB‑MM    |   | ellite |   |                               |
|   | data set reconcile with |   | Office |   |                               |
|   | both source documents   |   |        |   |                               |
|   | and TRIAL‑BAL data set. |   |        |   |                               |
|   | Outstanding bills must  |   |        |   |                               |
|   | support balances in the |   |        |   |                               |
|   | BILLS data set. Verify  |   |        |   |                               |
|   | bill aging and dunning  |   |        |   |                               |
|   | status.                 |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Authorities, roles and  |   | Both   |   |                               |
|   | responsibilities for    |   |        |   |                               |
|   | write‑offs. Impact of   |   |        |   |                               |
|   | Debt Collection         |   |        |   |                               |
|   | Improvement Act and     |   |        |   |                               |
|   | Treasury                |   |        |   |                               |
|   | Cross‑Servicing.        |   |        |   |                               |
|   | Process for referral of |   |        |   |                               |
|   | delinquent OFA debts to |   |        |   |                               |
|   | GAO or DOJ.             |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Use of different        |   | Both   |   |                               |
|   | billing options for     |   |        |   |                               |
|   | each office versus      |   |        |   |                               |
|   | standard billing        |   |        |   |                               |
|   | options if the service  |   |        |   |                               |
|   | center bills            |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Criteria for aging and  |   | Both   |   |                               |
|   | monitoring receivables  |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Use of the DISCAS       |   | Both   |   |                               |
|   | dunning program to      |   |        |   |                               |
|   | record the interest     |   |        |   |                               |
|   | charges                 |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review OPAC issued      |   | Both   |   |                               |
|   | process                 |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Coordination of monthly |   | Both   |   |                               |
|   | GOALS feed              |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Determine entries to    |   | Both   |   |                               |
|   | RECEIVABLES and BILLS   |   |        |   |                               |
|   | to account for          |   |        |   |                               |
|   | uncollectible RW        |   |        |   |                               |
|   | receivables transferred |   |        |   |                               |
|   | from integrated         |   |        |   |                               |
|   | contractors             |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Updating the Bills Log  |   | Both   |   |                               |
|   | COMMENTS.               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Credit bills resolution |   | Both   |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Disbursement of "credit |   | Both   |   |                               |
|   | collections"            |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Verification of no      |   | Both   |   |                               |
|   | unbilled before MARS    |   |        |   |                               |
|   | submission              |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Cleanup mismatched      |   | Both   |   |                               |
|   | receivables before      |   |        |   |                               |
|   | running the year end    |   |        |   |                               |
|   | closing program to      |   |        |   |                               |
|   | ensure that RECEIVABLES |   |        |   |                               |
|   | equal TRIAL‑BAL and     |   |        |   |                               |
|   | REIMB‑WORK and all      |   |        |   |                               |
|   | BILLS that should be    |   |        |   |                               |
|   | deleted can be deleted  |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Interoffice receivable  |   | Both   |   |                               |
|   | process                 |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Roles and               |   | Both   |   |                               |
|   | Responsibilities for    |   |        |   |                               |
|   | IRS 1099's              |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review Schedule 9       |   | Both   |   |                               |
|   | process                 |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Review                |   |        |   |                               |
|   | Payment‑Related         |   |        |   |                               |
|   | Processes**             |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review process used to  |   | Both   |   |                               |
|   | maintain address        |   |        |   |                               |
|   | information for vendors |   |        |   |                               |
|   | paid via ACH            |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Evaluate using ASAP‑LOC |   | Both   |   |                               |
|   | or HHS to process       |   |        |   |                               |
|   | satellite office grant  |   |        |   |                               |
|   | payments after database |   |        |   |                               |
|   | consolidation           |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review HHS/ASAP‑LOC     |   | Both   |   |                               |
|   | process with satellite  |   |        |   |                               |
|   | office                  |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Coordinate Incoming     |   | Both   |   |                               |
|   | OPAC process            |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Review Payroll        |   |        |   |                               |
|   | Accounting Process**    |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | > Determine how each    |   | Both   |   |                               |
|   | > office uses LDS       |   |        |   |                               |
|   | > feeds.                |   |        |   |                               |
|   | >                       |   |        |   |                               |
|   | > ‑Is EMPLOYEE data set |   |        |   |                               |
|   | > updated from feed?    |   |        |   |                               |
|   |                         |   |        |   |                               |
|   | ‑Does site use FUNDING, |   |        |   |                               |
|   | NON‑FUND, and           |   |        |   |                               |
|   | RECEIVABLES             |   |        |   |                               |
|   | transactions generated  |   |        |   |                               |
|   | from LDS, including     |   |        |   |                               |
|   | accruals and reversals? |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review LDS reports for  |   | Both   |   |                               |
|   | applicability           |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Verify process in place |   | S      |   |                               |
|   | to get LDS data to      |   | ervice |   |                               |
|   | proper satellite home   |   | Center |   |                               |
|   | group on cluster HP.    |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Review SF‑224         |   |        |   |                               |
|   | process**               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review and Identify DCS |   | Both   |   | Satellite Office adopts       |
|   | Numbering Differences   |   |        |   | service center's DCS          |
|   |                         |   |        |   | numbering scheme used for     |
|   |                         |   |        |   | Regular SF‑224 reporting and  |
|   |                         |   |        |   | reconciliation                |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Assign zero‑pay DCS to  |   | S      |   |                               |
|   | satellite offices       |   | ervice |   |                               |
|   |                         |   | Center |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Preparing DCA entries   |   | Both   |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Provide information for |   | Both   |   |                               |
|   | revocation of           |   |        |   |                               |
|   | certifying officers for |   |        |   |                               |
|   | Regular SF‑224          |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Provide information for |   | Both   |   |                               |
|   | closing satellite       |   |        |   |                               |
|   | office's Regular SF‑224 |   |        |   |                               |
|   | ALC                     |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Coordinate month‑end  |   |        |   |                               |
|   | closing schedule**      |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review process for      |   | Both   |   |                               |
|   | running the             |   |        |   |                               |
|   | Depreciation routine    |   |        |   |                               |
|   | updates to DISCAS       |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Cut‑off dates and times |   | Both   |   | The month end process a       |
|   |                         |   |        |   | cooperative effort, due dates |
|   |                         |   |        |   | identified and all sites must |
|   |                         |   |        |   | concur with the schedule.     |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Month‑End Accrual       |   | Both   |   |                               |
|   | Process                 |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Outgoing OPAC cut off   |   | Both   |   |                               |
|   | date                    |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | DCA process             |   | Both   |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | "Card" file process     |   | Both   |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Integrated cost updates |   | Both   |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | MARS submittal          |   | Both   |   |                               |
|   | (including contractor)  |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Combination and         |   | Both   |   | Cluster coordination very     |
|   | balancing edits         |   |        |   | important. The assignment of  |
|   |                         |   |        |   | blocks for edit ranges        |
|   |                         |   |        |   | determined, as well as timing |
|   |                         |   |        |   | of edit runs and roles and    |
|   |                         |   |        |   | responsibilities in the MARS  |
|   |                         |   |        |   | correction process.           |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Trial Balance           |   | Both   |   |                               |
|   | consolidation           |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Coordinate correction   |   | Both   |   |                               |
|   | error process           |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Coordination with       |   | Both   |   |                               |
|   | contractors             |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Review Reports        |   |        |   |                               |
|   | Process**               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review DISCRPTS and     |   | Both   |   |                               |
|   | generate a list of      |   |        |   |                               |
|   | required programming    |   |        |   |                               |
|   | changes (site reports,  |   |        |   |                               |
|   | menu options)           |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Perform programming     |   | HQ/CFS |   |                               |
|   | changes for DISCRPT     |   |        |   |                               |
|   | identified as critical  |   |        |   |                               |
|   | by clusters             |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Test at a minimum       |   | Both   |   |                               |
|   | mission‑critical        |   |        |   |                               |
|   | reports and functions   |   |        |   |                               |
|   | in consolidated         |   |        |   |                               |
|   | database (local reports |   |        |   |                               |
|   | as opposed to DISCRPT)  |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Verify that local       |   | Both   |   |                               |
|   | travel reports to work  |   |        |   |                               |
|   | in consolidated         |   |        |   |                               |
|   | database account        |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Verify that Trial       |   | Both   |   |                               |
|   | Balance Report prints   |   |        |   |                               |
|   | by Office Code          |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Verify that             |   | Both   |   |                               |
|   | Reimbursable Work       |   |        |   |                               |
|   | Reports to work in      |   |        |   |                               |
|   | consolidated database   |   |        |   |                               |
|   | account                 |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Develop report which    |   | S      |   |                               |
|   | routes EMPLOYEE data    |   | ervice |   |                               |
|   | set changes to an       |   | Center |   |                               |
|   | office‑specific area;   |   |        |   |                               |
|   | either a local printer  |   |        |   |                               |
|   | or a special REVEAL     |   |        |   |                               |
|   | group                   |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Develop process wherein |   | S      |   |                               |
|   | a report prints at      |   | ervice |   |                               |
|   | satellite office        |   | Center |   |                               |
|   | printers or to a        |   |        |   |                               |
|   | special REVEAL group    |   |        |   |                               |
|   | whenever any changes    |   |        |   |                               |
|   | are made to records in  |   |        |   |                               |
|   | OBLIG‑REF               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Modify local QUERY,     |   | Both   |   |                               |
|   | QUIZ, and DATANOW       |   |        |   |                               |
|   | reports to search       |   |        |   |                               |
|   | through consolidated    |   |        |   |                               |
|   | database by Office Code |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Verify that DISCAS/MARS |   | Both   |   |                               |
|   | comparison can produce  |   |        |   |                               |
|   | reports by Office Code  |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Create a report         |   | S      |   |                               |
|   | designed so that        |   | ervice |   |                               |
|   | satellite office can    |   | Center |   |                               |
|   | review data submitted   |   |        |   |                               |
|   | to MARS                 |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Verify that Override    |   | Both   |   |                               |
|   | Reports segregate data  |   |        |   |                               |
|   | by Office Code          |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Verify that validator   |   | Both   |   |                               |
|   | reports segregate data  |   |        |   |                               |
|   | by Office Code          |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Discuss impact of       |   | Both   |   |                               |
|   | consolidation on        |   |        |   |                               |
|   | satellite office's      |   |        |   |                               |
|   | historical DISCAS       |   |        |   |                               |
|   | reporting               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **QUERY‑Write Process** |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review and decide       |   | Both   |   | Options/Alternatives:         |
|   | QUERY‑WRITE procedure   |   |        |   |                               |
|   |                         |   |        |   | > 1\) Service Center performs |
|   |                         |   |        |   | > all QUERY‑Writes within a   |
|   |                         |   |        |   | > pre‑defined time frame.     |
|   |                         |   |        |   | >                             |
|   |                         |   |        |   | > 2\) Service Center provides |
|   |                         |   |        |   | > satellite office temporary  |
|   |                         |   |        |   | > access to special           |
|   |                         |   |        |   | > QUERY‑Write password with   |
|   |                         |   |        |   | > some data sets data item    |
|   |                         |   |        |   | > restrictions.               |
|   |                         |   |        |   | >                             |
|   |                         |   |        |   | > 3\) Service Center          |
|   |                         |   |        |   | > maintains MPEX/QUERY site   |
|   |                         |   |        |   | > value matrix and allows     |
|   |                         |   |        |   | > satellite offices to use    |
|   |                         |   |        |   | > capability for data sets    |
|   |                         |   |        |   | > that have site values       |
|   |                         |   |        |   | > (financial plan, field      |
|   |                         |   |        |   | > office, allotment symbol).  |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Review Recast         |   |        |   |                               |
|   | Process**               |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   |                         |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | **Develop Yearend       |   |        |   |                               |
|   | Closing Schedule**      |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Schedule and cut‑off    |   | Both   |   |                               |
|   | dates                   |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Year End Accruals       |   | Both   |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | LDS accrual/difference  |   | Both   |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Output from year‑end    |   | Both   |   |                               |
|   | jobs                    |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Review process for CID  |   | Both   |   |                               |
|   | retirements             |   |        |   |                               |
+---+-------------------------+---+--------+---+-------------------------------+
|   | Determine process for   |   | Both   |   | Some DISCAS sites maintain    |
|   | generating and loading  |   |        |   | opening balances in the       |
|   | General‑Ledger Opening  |   |        |   | GENERAL‑LEDGER data set and   |
|   | Balances                |   |        |   | some do not. It is not a      |
|   |                         |   |        |   | departmental requirement to   |
|   |                         |   |        |   | maintain opening balances in  |
|   |                         |   |        |   | this data set. Sites that     |
|   |                         |   |        |   | have the detail prefer to     |
|   |                         |   |        |   | keep it. Generating           |
|   |                         |   |        |   | GENERAL‑LEDGER opening        |
|   |                         |   |        |   | balances can be significant   |
|   |                         |   |        |   | level of effort ‑ one that a  |
|   |                         |   |        |   | site may not want to bother   |
|   |                         |   |        |   | with. Cluster decides site    |
|   |                         |   |        |   | preferences so that opening   |
|   |                         |   |        |   | balances programs can be      |
|   |                         |   |        |   | modified accordingly.         |
+---+-------------------------+---+--------+---+-------------------------------+

+-------------+---------------------------+----------------------------+
| **Point of  |                           |                            |
| Contact**   |                           |                            |
|             |                           |                            |
| **Work      |                           |                            |
| Sheet**     |                           |                            |
+=============+===========================+============================+
| **Functio   | **Satellite Office**      | **Service Center**         |
| n/Process** |                           |                            |
+-------------+---------------------------+----------------------------+
|             | *[Primary:]{.underline}*  | *[Primary:]{.underline}*   |
|             |                           |                            |
|             | > Name:                   | > Name:                    |
|             | >                         | >                          |
|             | > Phone: Fax:             | > Phone: Fax:              |
|             | >                         | >                          |
|             | > E‑mail:                 | > E‑mail:                  |
|             |                           |                            |
|             | *                         | *[Alternate:]{.underline}* |
|             | [Alternate:]{.underline}* |                            |
|             |                           | > Name:                    |
|             | > Name:                   | >                          |
|             | >                         | > Phone: Fax:              |
|             | > Phone: Fax:             | >                          |
|             | >                         | > E‑mail:                  |
|             | > E‑mail:                 |                            |
+-------------+---------------------------+----------------------------+
|             | *Comments*                |                            |
+-------------+---------------------------+----------------------------+
|             |                           |                            |
+-------------+---------------------------+----------------------------+
|             |                           |                            |
+-------------+---------------------------+----------------------------+
|             | *[Primary:]{.underline}*  | *[Primary:]{.underline}*   |
|             |                           |                            |
|             | > Name:                   | > Name:                    |
|             | >                         | >                          |
|             | > Phone: Fax:             | > Phone: Fax:              |
|             | >                         | >                          |
|             | > E‑mail:                 | > E‑mail:                  |
|             |                           |                            |
|             | *                         | *[Alternate:]{.underline}* |
|             | [Alternate:]{.underline}* |                            |
|             |                           | > Name:                    |
|             | > Name:                   | >                          |
|             | >                         | > Phone: Fax:              |
|             | > Phone: Fax:             | >                          |
|             | >                         | > E‑mail:                  |
|             | > E‑mail:                 |                            |
+-------------+---------------------------+----------------------------+
|             | *Comments*                |                            |
+-------------+---------------------------+----------------------------+
|             |                           |                            |
+-------------+---------------------------+----------------------------+
|             |                           |                            |
+-------------+---------------------------+----------------------------+
|             | *[Primary:]{.underline}*  | *[Primary:]{.underline}*   |
|             |                           |                            |
|             | > Name:                   | > Name:                    |
|             | >                         | >                          |
|             | > Phone: Fax:             | > Phone: Fax:              |
|             | >                         | >                          |
|             | > E‑mail:                 | > E‑mail:                  |
|             |                           |                            |
|             | *                         | *[Alternate:]{.underline}* |
|             | [Alternate:]{.underline}* |                            |
|             |                           | > Name:                    |
|             | > Name:                   | >                          |
|             | >                         | > Phone: Fax:              |
|             | > Phone: Fax:             | >                          |
|             | >                         | > E‑mail:                  |
|             | > E‑mail:                 |                            |
+-------------+---------------------------+----------------------------+
|             | *Comments*                |                            |
+-------------+---------------------------+----------------------------+
|             |                           |                            |
+-------------+---------------------------+----------------------------+
|             |                           |                            |
+-------------+---------------------------+----------------------------+

Copy Work Sheet and Complete Entry for all Accounting Operations
Functions