BEA Laws, Regulations and

Policies Baseline in Support

of BEA 5.0

Narrative Summary

March 14, 2008

# Version History {#version-history .TOC-and-VH}

  ----------- -------------- ----------------- ---------------------------
  Version     Publication    Author            Description of Change
              Date                             

  1.0         March 15, 2007 Della Hue/Dan     Initial Publication
                             Smith             

  2.0         March 15, 2008 Marilyn           Added Acronym List/Inserted
                             Forney/Monica     Introduction/Updated LRP
                             Prince            Repository USSGL
                                               Transaction Library
                                               Attributes Table
  ----------- -------------- ----------------- ---------------------------

#  Table of Contents {#table-of-contents .TOC-and-VH}

[Version History 1](#version-history)

[Table of Contents 2](#table-of-contents)

[1. Introduction 2](#introduction)

[1.1. Purpose and Scope 2](#purpose-and-scope)

[2. What's New for BEA 5.0 2](#whats-new-for-bea-5.0)

[2.1. BEA Laws, Regulations and Policies Repository Reports
2](#bea-laws-regulations-and-policies-repository-reports)

[2.1.1. Activity (OV-5) -- Control Report
2](#activity-ov-5-control-report)

[2.1.2. Activity (OV-5) -- Process (OV-6c) -- BEA Laws, Regulations and
Policies Constraint Report
2](#activity-ov-5-process-ov-6c-bea-laws-regulations-and-policies-constraint-report)

[2.1.3. BPM Process (OV-6c) Traceability Report
2](#bpm-process-ov-6c-traceability-report)

[2.1.4. Laws, Regulations and Policies Traceability Report
2](#laws-regulations-and-policies-traceability-report)

[2.1.5. Business Rule (OV-6a) Traceability Report
2](#business-rule-ov-6a-traceability-report)

[2.1.6. BEA 5.0 Changes to Authoritative Sources
2](#bea-5.0-changes-to-authoritative-sources)

[2.1.7. United States Standard General Ledger (USSGL) Transaction
Library
2](#united-states-standard-general-ledger-ussgl-sfis-transaction-library)

[2.1.8. Standard Financial Information Structure (SFIS) Compliance
Checklist
2](#standard-financial-information-structure-sfis-compliance-checklist)

[3. BEA Laws, Regulations and Policies Compliance Database/Source
Documents
2](#bea-laws-regulations-and-policies-compliance-databasesource-documents)

[3.1. BEA Laws, Regulations and Policies Repository Baseline Source List
in Support of BEA
2](#bea-laws-regulations-and-policies-repository-baseline-source-list-in-support-of-bea)

[3.1.1. Source Documents in Microsoft Excel
2](#source-documents-in-microsoft-excel)

[3.1.2. BEA Laws, Regulations and Policies Repository Baseline in
Microsoft MS Access Database
2](#bea-laws-regulations-and-policies-repository-baseline-in-microsoft-ms-access-database)

[Appendix A A--2](#appendix-a-1)

[Appendix B A--2](#appendix-b)

Acronym List

  ------------ ----------------------------------------------------------
  Acronym      Definition

  BEA          Business Enterprise Architecture

  BPM          Business Process Model

  BTA          Business Transformation Agency

  CBM          Core Business Mission

  DDE          Delineating Data Elements

  DoD          Department of Defense

  DOORS        Dynamic Object Oriented Requirements System

  DTC          DoD Transaction Code

  ERP          Enterprise Resource Planning

  FMR          Financial Management Regulation

  IRB          Investment Review Board

  LRP          Laws, Regulations, and Policies

  OGC          Office of General Counsel

  OMB          Office of Management and Budget

  OSD          Office of the Secretary of Defense

  SFIS         Standard Financial Information Structure

  USSGL        United States Standard General Ledger
  ------------ ----------------------------------------------------------

# Introduction

The Laws, Regulations, and Policies (LRP) Repository contains Laws,
Regulations, and Policies that are imposed on the Department of Defense
(DoD) people, processes and systems by various governing bodies. The
Business Transformation Agency (BTA) Business Enterprise Architecture
(BEA) LRP include constraints mandated by various offices within the
Office of the Secretary of Defense (OSD) that apply to the entire
Enterprise and may be in the form of Regulations (e.g., Office of
Management and Budget (OMB), Circulars, Federal Acquisition Regulations,
DoD Financial Management Regulation (FMR), DoD Instructions or
Directives, Department of Treasury Financial Manuals, Public Laws,
General Services Administration, or policies issued in Memorandums or
other issuances). During the development of the BEA Business Process
Model (BPM) specific constraining requirements within these laws,
regulations, and policies were identified and related (mapped) to the
processes within the BPM that they constrain.

As the DoD reference model for business processes and systems
development or modifications, the BEA must identify the mandatory
compliance constraints and the alignment to specific business processes
as well as other relevant architecture products such as business
activities, system functions, or information exchanges.

The compliance constraint information and their mappings identify the
policy constraints to the DoD activities and business processes and are
used to derive business rules that more explicitly constrain the related
process. These business rules are used as one of the primary products
for system assessments related to the BEA. This information should be
used in the system assessment process to ensure that systems under
review have identified in their capabilities documents, the relevant
compliance constraints and business rules. The compliance constraint
information will also be used by component architectures as a resource
to identify the relevant constraints when decomposing processes and
activities.

The LRP Repository is updated and maintained to capture applicable
constraining requirements and corresponding mappings to the BPM for
laws, regulations and policies. Updates to the LRP Repository include
re-evaluating source documents already captured in the Baseline and
including additional mappings to the updated BPM as well as
incorporating new source documents and mappings to the LRP Repository.
As changes to the BEA Activities and Processes occur, work should be
done to identify, capture and map authoritative constraints relevant to
these changes. As changes to LRP occur that impact the content
definitions of the BEA Activities and Processes, these must also be
identified, captured and mapped to the BEA.

## Purpose and Scope

The Business Enterprise Architecture (BEA) derives its compliance
constraint requirements from the laws, regulations and policies that
govern the business functional areas covered in the BEA. The BEA Laws,
Regulations and Policies Baseline is delivered with the BEA to provide
users with a current set of compliance constraints and their linkages to
the BEA. These are also expressed in the architecture via three
products:

1.  As controls on the OV-5

2.  As business rules in the OV-6a and

3.  As mappings to the OV-6c

In order to manage these laws, regulations and policies, Telelogic
Dynamic Object Oriented Requirements System (DOORS) is used. DOORS is
complementary to the BEA's architecture tool, Telelogic System
Architect. It is also fully synchronized and integrated with System
Architect. This integration allows a direct mapping of the laws,
regulations and policies into the architecture. While DOORS maintains
the BEA's laws, regulations and policies compliance baseline, the
architecture remains the authoritative source for laws, regulations and
policies.

# What's New for BEA 5.0

Responsive to the boundaries of tiered accountability, the BEP continued
an effort to re-establish the requirements within the Laws, Regulations
and Policies (LRP) Repository by mapping to the BEA at the high-level
chapter and/or section level of each requirement, versus the detailed
(text) mappings previously captured and maintained. This initiative also
included the improvement of the leveling of the requirements to the OV6C
Process Model across all of the BEPs. The LRP Repository now provides
more user-friendly data for assistance in determining BEA compliance.

Thirty-eight (38) products which constrain the BEA have been added or
revised within the Repository. These LRP source documents were deemed
relevant to the architecture by the individual BEPs and have been
appropriately mapped at their respective levels to show their linkage
with the OV-6c Business Process Model (BPM).

## BEA Laws, Regulations and Policies Repository Reports

Although the BEA remains the authoritative source for laws, regulations
and policies; as an additional tool for the functional community, the
BEA is delivering the Laws, Regulations and Policies Baseline reports,
in other visual formats for ease of use. The reports provided with this
delivery are:

### Activity (OV-5) -- Control Report

The Activity -- Control report is derived by relating the linkages of
the authoritative BEA Laws, Regulations and Policies, to the BPM
Processes in the repository, to the linkages of the OV-6c BPM Processes
to the OV-5 activities in System Architect. The source documents of the
linked constraints provide the external ICOM controls. This report is
available on the BTA website and displays the Activities in an outline
that will expand through the hierarchy displaying the child activities
and existing control ICOMs at each level. Expanding a control will
display that control's definition.

### Activity (OV-5) -- Process (OV-6c) -- BEA Laws, Regulations and Policies Constraint Report

The Activity -- Process -- Constraint report provides a view of the
relationship of the constraining source documents to the OV-5 Activities
based on the linkage to OV-6c processes contained in the repository.
This report is available on the BTA website and displays the Activities
in an outline. Because the Activities are hierarchically arranged in SA,
this outline will expand through the hierarchy displaying the child
activities and mapped processes that exist at each level. Expanding a
Process will reveal the list of all constraining sources.

### BPM Process (OV-6c) Traceability Report

The OV-6c Traceability report provides a view of the BEA Laws,
Regulations and Policies Repository Baseline by process object. Given
that only those constraints identified as relevant to the BEP teams are
mapped to OV-6c objects, this report does not contain the entire
Repository. It is provided to give the widest possible audience
user-friendly access to the compliance BEA Laws, Regulations and
Policies mapped to the BEA and displays the BPM Processes in
alphabetical order or by specific BEP in an expandable outline form.
When this outline is expanded the System Architect definition and the
linked constraints at the appropriate outline levels are accessible. All
relevant BEA Laws, Regulations and Policies are arranged by source in
the Office of General Counsel (OGC) approved hierarchy.

Expanding a specific source document will display the applicable
sections of the source document in outline form (Part, Chapter, Section,
etc.) associated with the specific process selected. At this point,
access to the web site of the source document is also available. Please
note that some web sites are not always accessible and web site
addresses change over time. The addresses provided represent what was
available at the time of publication. In a few cases, web site links are
not provided where the official site does not support the current
documentation. Also note that this is a large HTML report and will take
some time to completely load.

### Laws, Regulations and Policies Traceability Report

The Laws, Regulations and Policies traceability report provides a view
of the OV-6c process objects mapped to the appropriate outline levels of
all applicable sources. It contains all current BEA laws, regulations
and policies in an expandable outline form and arranged in the Office of
General Counsel (OGC) approved hierarchy.

Expanding a specific source document will display the applicable
sections of the source document in outline form with the processes
rolled up through the appropriate document structure (Part, Chapter,
Section, etc.). At this point, access to the web site of the source
document is also available. Please note that some web sites are not
always accessible and web site addresses change over time. The addresses
provided represent what is available at the time of publication. In a
few cases, web site links are not provided where the official site does
not support the current documentation. Also note that some of the
sub-HTML files are large and can take some time to completely load.

### Business Rule (OV-6a) Traceability Report

The Business Rule (OV-6a) Traceability Report provides a view of the
specific compliance BEA Laws, Regulations and Policies that have
currently been mapped to the OV-6a Business Rules. It is provided to
give the widest possible audience user-friendly access to the compliance
Laws, Regulations and Policies mapped to the BEA and displays the OV-6a
Business Rules in alphabetical order.

### BEA 5.0 Changes to Authoritative Sources

The repository for the 5.0 release of the BEA contains all Business
Enterprise Priority (BEP) approved additions and deletions to the laws,
regulations and policies delivered in the 4.0 version of the BEA, as
well as any updates to any authoritative sources. This report identifies
all of the authoritative updates that are reflected in the LRP for this
release.

### United States Standard General Ledger (USSGL) SFIS Transaction Library

The USSGL SFIS Transaction Library establishes the enterprise-wide
requirement for the implementation of the USSGL Chart of Accounts, which
includes budgetary, proprietary, and memorandum accounts, through
detailed transaction postings for the DoD. It also provides a framework
for updating existing and deploying new DoD accounting systems using
standard General Ledger transactions and posting Business Rules for
accounting standardization that supports the preparation of external
reports required by the OMB and the Department of Treasury (Treasury).
In its most recent release, the USSGL SFIS Transaction Library includes
the association of seventy-two (72) Standard Financial Information
Structure (SFIS) elements for each transaction. Through this update, the
Library provides detailed transaction level guidance for automated
systems applying the appropriate SFIS Elements for a given transaction
by identifying specific attributes that may be mandatory or optional
with any combination of USSGL accounts for each individual DoD business
or accounting event.

Generally, the USSGL SFIS Transaction Library is updated in accordance
with the USSGL updates by the Treasury Financial Management Service
(Treasury/FMS) at: <http://www.fms.treas.gov/ussgl>. However, due to the
recent addition of SFIS Elements to the Library, interim updates may be
issued to provide Enterprise Resource Planning (ERP) Systems with
accurate and updated SFIS guidance at the DoD Transaction Code (DTC)
level. The LRP repository contains the USSGL SFIS Transaction Library in
the tabular form which constrains the BEA. Detailed descriptions of all
attributes of this library are listed in Appendix B of this document.

### Standard Financial Information Structure (SFIS) Compliance Checklist

The SFIS compliance checklist reflects the latest definitions,
requirements, and business rules of the SFIS. This checklist is required
to be used by the Services and Components to assert to SFIS compliance
for their systems that are given an Investment Review Board (IRB)
condition. This checklist may also be used to: (1) assist management in
reviewing agency core systems to determine if the systems substantially
comply with the SFIS requirements, including the SFIS related portions
of the BEA. (2) provide a reference source for financial systems
analysts, systems accountants, systems developers, program managers, and
others who design, develop, implement, operate, or maintain DoD
financial management systems. (3) facilitate internal validations, and
(4) provide a tool for use by experienced staff.

# BEA Laws, Regulations and Policies Compliance Database/Source Documents

## BEA Laws, Regulations and Policies Repository Baseline Source List in Support of BEA

The BEA LRP Source List is a complete list of all of the authoritative
sources identified as constraints within the BEA. This Source List is
coordinated with all of the CBM stakeholders on a quarterly basis and
with each release of the BEA, to ensure a complete and accurate
reflection of the BEA content. This is an indexed list of the
authoritative source documents with a hyperlink to the official website
for each source.

### Source Documents in Microsoft Excel

The Excel files display the compliance Laws, Regulations and Policies
information from the repository by source document. These files are
organized in a way that allows users to see all the BEA compliance
authoritative source documents in hierarchical order, and additional
source information from each source document along with the attributes
defined in the Repository Attributes Table (Appendix A) for all BEA
Laws, Regulations and Policies. In keeping with the roll-up of the
details of the repository laws, regulations and policies in this
release, these files are presented at the same outline level as all the
other report information.

### BEA Laws, Regulations and Policies Repository Baseline in Microsoft MS Access Database

Some audiences require an additional ability to manipulate the laws,
regulations and policies data and create ad-hoc reports. To serve this
need, a MS Access database file containing the relevant laws,
regulations and policies, their linkages to the BEA processes, and some
of the attributes from the Repository Baseline has been provided.
Additionally, a table of OV-6c process mappings to activities is
provided. One pre-formatted report is provided that show the linkages
between the OV-6c Processes and the authoritative laws regulations and
policies. Users have the ability to view, sort, compare, and report the
information using custom queries and formats. This information is
provided in both MS Access 97 and MS Access 2003 format (compressed).
Once uncompressed the file may need to be converted to the available
version of MS Access.

In addition to the source document text reviewed and approved by the BEP
Teams, the repository contains additional attributes which are available
in this database to further clarify the constraints identified within
the source documents. Detailed descriptions of all the attributes are
listed in Appendix A of this document. The various attributes of each
constraint have been populated as directed by the BEP Teams. Some
attribute values may be blank as additional information was not required
in those cases.

#########  Appendix A

# Appendix A {#appendix-a-1 .Backmatter-Header}

**LRP Repository Attributes**

The table below details the attributes and descriptions located in the
source documents and compliance database of the BEA laws, regulations
and policies.

  -----------------------------------------------------------------------
  Attribute Name    Description
  ----------------- -----------------------------------------------------
  Primary Reference Reference to the primary source document, includes
                    document type and number. May also include chapter,
                    subchapter, section, paragraph depending on the type
                    of document.

  Unique ID         Unique reference number automatically assigned by the
                    repository database to each parsed section of the
                    source document.

  LRP Description   Specific section title from the source document. This
                    also includes the hyperlink to the LRP section if
                    applicable.

  LRP               Attribute used to identify the category of a Law,
  Categorization    Regulation or Policy.

  Business Rule     Reference to the specific business rules that pertain
  Name              to a specific Law, Regulation or Policy at a Unique
                    ID level.

  LRP Type          Attribute used to identify the type of Law,
                    Regulation or Policy.

  Relevant to OV-6c Indicates whether a specific Law, Regulation or
  BPM               Policy is relevant to the OV-6c Business Process
                    Model (BPM). This field is populated with a "N" (No)
                    or a "Y" (Yes).

  Web site link     The latest website link available when file is
  (URL)             generated.

  Source Level      Outline level of the specific section.

  Process Linkage   BEA Processes to which the Law, Policy or Regulation
  1-99              is linked.
  -----------------------------------------------------------------------

# Appendix B {#appendix-b .Backmatter-Header}

**USSGL Transaction Library Attributes**

The table below details the attributes and descriptions located in the
source documents and compliance database of the BEA laws, regulations
and policies.

  -------------------------------------------------------------------------------
  Attribute Name            Description
  ------------------------- -----------------------------------------------------
  Activity Identifier       An Activity is a series of events, tasks, or units of
                            work that are linked to perform a specific objective.

  Advance Flag Code         The value of the Advance Flag identifies new budget
                            authority made available in the current year based on
                            an appropriation act intending future year funding.
                            For instance, an appropriation passed in one year,
                            may include funds that are not available for use
                            until two years into the future. In the future year
                            of availability, these funds are considered
                            \'advanced from a prior year\' appropriation act. In
                            the case of budget authority made available close to
                            the end of the current year for current fiscal year
                            obligations that are liquidated in the following
                            fiscal year, the authority is considered to be
                            \"advance funded\". The values of the Advance Flag
                            are more accurately associated with a code, rather
                            than a flag. Flag is only used to correspond with the
                            U.S. Treasury\'s representation of the data element
                            for external reporting.

  Agency Accounting         The Agency Accounting Identifier identifies the
  Identifier Code           organization responsible for providing field level
                            accounting support within DoD. This code may be the
                            identification of Field Sites or unique accounting
                            installation that support the budget execution of a
                            specific base, post, camp or station.

  Agency Disbursing         The Agency Disbursing Identifier is assigned to each
  Identifier Code           disbursing office by the Treasury Department. The
                            Agency Disbursing Identifier is an identification
                            number that indicates authority to receive and
                            disburse public funds and issue checks on the United
                            States Treasury.

  Apportionment Category    An OMB distribution of budgetary resources, using
  Code                      Standard Form 132, Apportionment and Re-apportionment
                            Schedule, to distribute budget or obligational
                            authority by calendar quarter (category A) or by
                            other specified time periods, or programs,
                            activities, projects, or combinations thereof
                            (category B). The category code indicates whether
                            amounts distributed are category A or B
                            apportionments, or not subject to apportionment
                            (category C). The apportionment distribution
                            represents that portion of the appropriation
                            authorized for the obligation and expenditure of
                            funds.

  Asset Type Code           Categorization of assets into like categories. At the
                            highest level, Asset Type supports preparation of
                            Financial Statements and Footnotes. Asset Type
                            supports reporting compliance requirements. At the
                            lowest level, Asset Type satisfies Mission Area
                            categorization needs.

  Asset Unique ID           Asset Unique identifier is assigned to all physical
                            assets. It supports asset accountability and
                            auditability. It is used to record the unique item
                            identification number or the real property
                            identification number. Unique item identification
                            will provide accurate and accessible information
                            about personal property that will make acquisition,
                            repair, and deployment of items faster and more
                            efficient. Real Property identification distinctively
                            and uniquely identifies a piece of land, a building,
                            structure, linear structure, or other real property
                            improvements in which DoD has a legal interest.

  Authority Type Code       The Authority Type identifies various types of budget
                            or obligational authority authorized. Each type of
                            authority includes specific legislative requirements
                            and must be identified separately. Where unique
                            identification is not possible through the accounts
                            contained in the United States Government Standard
                            General Ledger (USSGL), Authority Type codes have
                            been applied. For example, the USSGL rescission
                            accounts (USSGL accounts 4392 and 4393) do not
                            distinguish between rescissions of appropriations or
                            contract authority.

  Availability Time         The Availability Time value indicates whether a
  Indicator                 specific amount of funding is available for execution
                            in the current reporting period (I.e., month,
                            quarter, year), or in a subsequent reporting period.
                            Note that a subsequent reporting period may be in the
                            current fiscal year, or a subsequent fiscal year.

  Availability Type Code    The Availability Type value indicates whether budget
                            authority is available for new obligations for a
                            single specified year, multiple specified years, or
                            for an indefinite period of years. This value is
                            based on the Period of Availability (Reference Item
                            A8).

  BEA Category Indicator    A Budget Enforcement Act (BEA) designated category
  Code                      code representing one of three categories of a budget
                            request. Budget categories are 1) mandatory, i.e.,
                            required funding requests based on legislative Acts,
                            2) discretionary, requests based on annual or period
                            requests for funding or 3) emergency discretionary,
                            requests based on the occurrence of emergency
                            contingencies.

  Begin/End Indicator       The Begin/End Indicator identifies a general ledger
                            account balance as of the point in time that it
                            represents. For instance, the balance of a general
                            ledger account at the beginning of the reporting
                            period, versus the balance at the end of the
                            reporting period.

  Borrowing Source Code     The Borrowing Source identifies the source of funds
                            borrowed under congressionally authorized borrowing
                            authority.

  Budget Activity           Budget activity represent the first level of
  Identifier                sub-division classification of the Budget and Fiscal
                            Accounting Classifications. This subdivision
                            represents the required DoD grouping and arrangement
                            of appropriation and other fund accounts for
                            budgetary and fiscal presentations. These budget and
                            fiscal account classifications are included as
                            integral DoD codification of appropriation/fund
                            accounts.

  Budget                    Budget classifications mandated by the Congressional
  Function/Sub-Function     Budget Act of 1974. The DoD budget functions and
  Code                      sub-functions are specific to the national defense
                            and security mission of the Department, including the
                            following:\
                            1. raising, equipping and maintaining armed forces,\
                            2. development and utilization of weapon systems,\
                            3.direct compensation and benefits paid to active
                            military and civilian personnel\
                            4. defense research, development, testing and
                            evaluation\
                            5. procurement, construction, stockpiling and\
                            6. other budget functions/sub-functions undertaken to
                            foster national security\
                            Sub-function classifications are subsidiary to the
                            main budget functions. These include: DoD Military
                            (051), Atomic Energy Defense ( 053), Defense Related
                            Activities (054), Water Resources (303), Federal
                            Employee Retirement and Disability(602), Veterans
                            Education, Training and Rehabilitation, (702), Other
                            Veterans Benefits and Services(705) and General
                            Purpose Fiscal Assistance( 806)

  Budget Line Item          Identifies further sub-divisions of the Treasury
  Identifier                Account Fund Symbol appropriation, below the Budget
                            Sub Activity Level.

  Budget Sub-Activity       Identifies further sub-divisions of the Treasury
  Identifier                Account Fund Symbol below the Budget Activity Level.

  Budgetary Credit1         Represents the first pair of budgetary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Budgetary Credit2         Represents the second pair of budgetary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Budgetary Debit1          Represents the first pair of budgetary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Budgetary Debit2          Represents the second pair of budgetary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Business Event Type Code  Indicates the type of financial activity, such as
  (BETC)                    payments, collections, borrowings, etc, being
                            reported in the Governmentwide Accounting and
                            Reporting (GWA) system. BETC in effect replaces the
                            Treasury\'s transaction codes and standard
                            sub-classes that are currently used on central
                            accounting reports. New U.S. Treasury requirement
                            effective 08/01/2006 per TFM Bulletin No. 2006-04,
                            Volume I.

  Business Partner Number   The Business Partner Network number is a unique,
                            9-character alpha-numeric identifier. It is primarily
                            used to identify buying or selling entities
                            processing intragovernmental transactions. The
                            Federal Agency Registration (Fed Reg) site is the
                            registration point and authoritative source for BPN
                            numbers and associated registration data. Federal
                            civilian agencies have obtained Data Universal
                            Numbering System (DUNS) numbers from Dun and
                            Bradstreet for use as BPN numbers. DoD uses an
                            equivalent Business Partner Number (BPN), which
                            consists of the letters "DOD" and the 6-character
                            Department of Defense Activity Address Code (DoDAAC).
                            Both the DUNS and TPN are considered BPN numbers as
                            they meet Fed Reg requirements and are unique
                            identifiers.

  Business Rule             USSGL Transaction Library business rules, which were
                            developed using Treasury's Comments in Section III of
                            USSGL, describe additional required general ledger
                            postings. The value in this column refers to the
                            business rule in the Transaction Library Business
                            rule section.

  Contingency Code          This data element is intended to identify, for
                            tracking purposes, special unplanned events, for
                            which expenditures and costs are to be tracked,
                            whereby funding might or might not have been
                            previously established for contingency events, e.g.,
                            the \"Tsunami Disaster\" or the \"9/11/01 Terrorist
                            Attacks\" or other similar unforeseen events. The
                            purpose of the contingency code is to identify the
                            budget execution records process for contingency
                            events that occur, in order to provide a basis for
                            recouping funds expended, i.e., to justify requests
                            for resources needed to fund the contingency event
                            after the fact.

  Cost Center Identifier    A Cost Center is a clearly defined responsibility
                            area where costs are incurred.

  Cost Element Code         Cost Element is a classification of an
                            organization\'s revenues, expenses or consumable
                            resources.

  Country Code              A code representing Countries, Dependencies, Areas of
                            Special Sovereignty, and their Principal
                            Administrative Divisions. Codes include former
                            countries which have been divided or merged.

  Covered/Uncovered         Covered (C) liabilities are those covered by
  Indicator                 budgetary resources. Uncovered (U) Liabilities are
                            those not covered by budgetary resources. As an
                            example, there will generally be congressionally
                            approved budget resource earmarked for liquidation of
                            the current portion of environmental liabilities.
                            This is an example of a covered liability. On the
                            other hand, there will generally not be budgetary
                            resources in place for the liquidation of the
                            long-term portion of environmental liabilities
                            (resources will be allocated as the liability becomes
                            more immediate). The latter is an example of an
                            uncovered liability.

  Current/Non-current       Current/ Non-Current indicates those liabilities that
  Indicator                 will be liquidated with current resources. For
                            instance, liabilities that are expected to become due
                            and payable within a year are generally considered to
                            be a current liability.

  Custodial/Non-Custodial   Indicates whether the balance being reported is
  Indicator                 custodial in nature (S) or noncustodial in nature
                            (A), and was reported by the agency in a Statement of
                            Custodial Activity or separate footnote of custodial
                            activity. For example, revenue/receipts collected on
                            behalf of another Agency represents custodial
                            activity (S).

  Debit/Credit Indicator    Indicator identifies whether the GL balance included
                            in an automated trial balance is a debit or credit
                            balance.

  Deficiency Flag Indicator Indicates that an appropriation is deficient and
                            requires an appropriation or offsetting collections
                            to liquidate unpaid obligations.

  Definite Indefinite Flag  The Definite/ Indefinite Flag indicates whether the
  Indicator                 amount of budget authority is definite (a specified
                            amount, or a \"not to exceed\" amount specified) or
                            indefinite (determined by other factors).

  Demand Unique Identifier  The Demand Unique Identifier (DUID) is used to
                            identify a requirement linked to an associated type
                            of funds (department regular, main account, period of
                            availability, budget activity, budget sub-activity,
                            budget line item) . The DUID is established as the
                            customer\'s demand is associated with a type of
                            funds, representing the funds intended to fulfill the
                            demand. The DUID serves as a reference throughout the
                            process of fulfilling the demand and satisfying any
                            associated financial transactions, e.g., commitment,
                            obligation, disbursement.

  Department Regular Code   Department Regular is the US Treasury designated code
                            representing the government agency accountable for
                            one or more fund accounts established and maintained
                            by the Treasury. The Department Regular element is an
                            integral part of the Treasury Appropriation Fund
                            Symbol (TAFS).

  Department Transfer Code  The Department Transfer Code identifies the federal
                            agency of obligation authority to the DoD or one of
                            its components. For the transfer of obligation
                            authority, the transfer agency retains responsibility
                            for the fund account and the recipient agency charges
                            against the fund account of the transfer agency.

  Direct Transfer Account   The Direct Transfer Account identifies the Main
  Code                      Account of the Federal entity transferring-in budget
                            authority transfer transactions to DoD. For example,
                            when a DoD component records receipt of a budget
                            authority transfer, this value identifies the
                            \'transferred from\' main fund account of the
                            transferring agency.

  Direct Transfer Agency    The Direct Transfer Agency is the Treasury Department
  Code                      Code of the other Federal entity involved in budget
                            authority transfer transactions with the DoD. For
                            example, when recording the receipt of a transfer,
                            this value identifies the agency that has transferred
                            authority to a DoD component. Used in conjunction
                            with the Direct Transfer Account and Transfer To
                            From.

  DoD Description           The generalized transaction description taken from
                            the TFM USSGL Supplement Section III for each UTC
                            updated for specific transactions and accounting
                            events.

  DoD Trans Code            The four digit Treasury USSGL Transaction Code (UTC)
                            from the TFM USSGL Supplement Section III decomposed
                            to detailed DoD Transaction Codes (DTC).

  Entity/Non-Entity         The Entity/ Non-Entity Indicator identifies assets as
  Indicator                 either those that the reporting entity has authority
                            to use in its operations (Entity Assets), or held by
                            an entity but are not available to the entity to use
                            in its operations (Non-Entity Assets). The authority
                            to use funds in an entity\'s operations means that
                            entity\'s management has the authority to decide how
                            funds are used, or management is legally obligated to
                            use funds to meet entity obligations, e.g., repay
                            loans from Treasury. An example of non-entity assets
                            is income tax receivables, which the Internal Revenue
                            Service collects for the U.S. Government but has no
                            authority to spend.

  Exchange/Non-Exchange     The Exchange/ Non-Exchange Indicator identifies those
  Indicator                 revenues that are, or are not, the result of the
                            provision of a good or service. An example of
                            exchange revenue is revenue that is received by a
                            working capital fund for provision of depot services.
                            An example of non-exchange revenue would be a grant.

  Expiration Flag Indicator The Expiration Flag indicates whether an
                            appropriation will no longer be available for
                            incurring new obligations as of September 30 of the
                            reporting fiscal year. For example, in fiscal 2001,
                            "Y" would indicate that either an annual, or
                            multi-year TAFS will expire on September 30, 2001, or
                            that a no-year TAFS will be closed and cancelled on
                            September 30, 2001.

  Federal/Non-Federal       Indicates the type of entity involved in transactions
  Indicator                 with the reporting entity (that is, other Federal
                            entities (F) or Non Federal entities such as private
                            or local/state/tribal/foreign governments (N)). For
                            FACTS I reporting, \"F\" equates to Federal and \"N\"
                            equates to Non-Federal. For FACTS II reporting, \"F\"
                            equates to Federal, \"N\" equates to Non-Federal, and
                            \"E\" equates to Non-Federal Exception.

  Financing Account         Indicates whether the Federal account symbol is a
  Indicator Code            Direct Loan Financing Account, a Guaranteed Loan
                            Financing Account, or is not a financing account as
                            defined by the Federal Credit Reform Act of 1990.

  FMS Case Identifier       FMS Case is used to reflect an FMS contractual sales
                            agreement (Letter of Offer and Acceptance) between
                            the U.S. and an eligible foreign country.

  FMS Case Line Item        The FMS Line is used to identify a detailed line item
  Identifier                requirement contained within the (Letter of Offer and
                            Acceptance).

  FMS Customer Code         FMS Customer represents the country receiving the
                            product and/or service in the FMS transaction.

  Foreign Currency Code     The Foreign Currency Code is the primary code used to
                            separately identify the foreign currency in which an
                            accounts payable will be disbursed when that
                            disbursement will not be paid in U. S. dollars.

  Fund Type Code            The fund type is used as a basis in establishing the
                            classification of the account symbol. It denotes and
                            categorizes the account symbols (Main Account) with a
                            standard numbering scheme for each particular type
                            (e.g. general fund, special fund, trust fund and etc)
                            of fund. OMB and the Department of the Treasury will
                            assign identification codes based on the type of fund
                            involved and other characteristics of a proposed new
                            main account.

  Funding Center Identifier Funding Center is a clearly defined responsibility
                            area within an organizational unit to which budget
                            authority is assigned.

  Line of Business Code     The Line of Business represents a functional business
                            structure that includes all of the Department\'s
                            major operations, for aggregations of budget, costs,
                            and performance by major operations.

  Main Account Code         The main account is identified by a four digit
                            numeric data element representing a specific
                            appropriation or fund account established by the US
                            Treasury for expenditure or receipt authority issued
                            by the US Congress.

  Major Acquisition Code    Major Acquisition (MA): A value that uniquely
                            represents an aggregated group of activities
                            represented at the Budget Line Item level of detail
                            from the Procurement and RDT&E appropriations of
                            Major Defense Acquisition Programs (MDAPs) and linked
                            to a Program Number (PNO).\
                            It is designed to provide leadership a means to
                            evaluate a new, improved, or continuing materiel,
                            weapon capability, or service against a validated
                            operational or business need.\
                            For phase I, the MA value will not include Budget
                            Line Items from any other appropriations, address
                            Support Equipment costs, include MAIS programs or
                            include Defense Agency MDAP or MAIS programs.\
                            For Phase II, the MA value will be expanded to
                            include Budget Line Items from all relevant
                            appropriations and Support Equipment costs for all
                            MDAPs except those costs that are associated with
                            Manpower.

  MEPR Code                 The Medical Expense and Performance Reporting (MEPR)
                            code represents a functional cost account. Each
                            position defines a specific 3-level hierarchical
                            structure as prescribed in the DoD 6010.13-M,
                            Appendix 3, Table AP3.T1.

  Not Currently Auth        This column is used to designate valid transactions
                            that are not authorized for use within the DOD.

  Object Class Code         Object classes are categories in a classification
                            system that present obligations by the items or
                            services purchased by the Federal Government. These
                            are the major object classes:\
                            • 10 Personnel compensation and benefits.\
                            • 20 Contractual services and supplies.\
                            • 30 Acquisition of assets.\
                            • 40 Grants and fixed charges.\
                            • 90 Other.\
                            OMB divides these major classes into smaller classes
                            and presents them in object class schedules. The
                            classes present obligations according to their
                            initial purpose, not the end product or service. For
                            example, if you pay a Federal employee who constructs
                            a building, classify the obligations for the
                            employee's wages under Personnel compensation and
                            benefits, rather than Acquisition of assets. If you
                            purchase a building, classify the contractual
                            obligations under Acquisition of assets.

  Organization Unique       A character string that identifies a public or
  Identifier                private organizational entity that supports a given
                            mission, function, business objective or other
                            criteria. The creation of an Organization Unique
                            Identifier (OUID), a unique, simple and
                            non-intelligent (containing no embedded information
                            or smart codes) identifier will support standardized
                            unique identification of organizations as required by
                            the Department of Defense. This identifier will be
                            used to identify all organizations within the DOD and
                            non-DOD organizations to include, but not limited to,
                            U.S. and foreign federal, civil and commercial
                            entities.

  Period of Availability    Period of Availability identifies the period in which
  Fiscal Year Date          new obligations can be incurred for a main account
                            within a TAFS. The coding structure that depicts the
                            "period of availability" is (BBBBEEEE), whereby BBBB
                            is used to identify the beginning fiscal year period
                            of availability and EEEE the ending fiscal year
                            available to incur obligations. The Period of
                            Availability indicates for the main fund account the
                            period available for obligation of the fund balance.
                            For a TAFS main account with no obligation authority
                            end-date indicated, the beginning period is expressed
                            as (PPPP) designating a program fiscal period
                            followed by the \"XXXX\", indicating \"No Year\"
                            funding.

  Program Code              A DoD program is considered to be any grouping of
                            resources, capabilities, functions and/or activities
                            organized and managed to achieve a specified mission
                            aimed to be of benefit outside of the program. A
                            program clearly and logically contributes to or
                            influences achievement of a strategic objective or
                            other program mission.

  Program Report Code       The Program Report Code identifies meaningful program
                            reporting categories during the apportionment
                            tracking process. The program report codes and
                            associated amounts are reported as attachments to the
                            Standard Form 132, Apportionment and Re-apportionment
                            Schedule. DoD agencies (i.e. Navy, Army, Air Force,
                            Marines, NASA, & other Treasury defined agencies) use
                            the program report codes to group and track
                            designated obligations on the SF133 Reports on Budget
                            Execution and Budgetary Resources. For example,
                            rather than reporting a single number for its
                            obligations, a Department of the Navy account may
                            separately show obligations for: maintaining land
                            resources; performing major constructions; and
                            performing base support. Program reporting categories
                            are not used to apportion funds, are not subject to
                            the Anti-deficiency Act, and are not shown on the
                            actual SF132 apportionment or letter apportionment
                            forms, but are included as attachments to these
                            forms.

  Project Identifier        A planned undertaking of work to be performed or
                            product to be produced having a finite beginning and
                            end.

  Proprietary Credit1       Represents the first pair of proprietary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Proprietary Credit2       Represents the second pair of budgetary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Proprietary Credit3       Represents the third pair of proprietary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Proprietary Credit4       Represents the fourth pair of proprietary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Proprietary Debit1        Represents the first pair of proprietary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Proprietary Debit2        Represents the second pair of proprietary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Proprietary Debit3        Represents the third pair of proprietary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Proprietary Debit4        Represents the fourth pair of proprietary debit and
                            credit postings, decomposed from the generalized
                            transaction postings, containing multiple debits and
                            credits, defined within the USSGL.

  Public Law Number         The number used to identify a specific law enacted by
                            the Congress and signed by the President. For
                            example, the 554th Law of the 106th Congress would be
                            Public Law 106-554. In addition, a specific public
                            law number will be cited, along with the amount, on
                            external reports for any funds made temporarily not
                            available due to a specific public law. The most
                            current Public Law number is to be used.

  Receipt Indicator         The Receipt Indicator identifies a main account
                            balance, or main account/subaccount combination, as
                            either receipt or expenditure.

  Reference to Case Study   Six case studies were developed to illustrate DoD
                            business activities and the account transactions
                            associated with each event. Account transactions
                            within each of the case studies are mapped to DTCs in
                            the Library.

  Reimbursable Flag         The Reimbursable Indicator is used to flag those
  Indicator                 expenditures incurred for a designated TAFS account
                            that are considered reimbursable to the account.

  Sub Classification Code   Sub-Classification Codes are assigned in certain
                            cases for grouping designated disbursement and/or
                            receipt transactions below the level of appropriation
                            or fund account represented by the main account,
                            Reference Item A3, Main Account) for an
                            Appropriation, Fund, or Receipt Account. Separate
                            sub-class identification codes are assigned to
                            agencies by the Treasury to be used as parenthetical
                            prefixes to the main account when preparing
                            Disbursing Officer Reports.

  Sub-Account Code          The Sub-Account symbol is used to specify subsidiary
                            level accounts associated to the main account of the
                            TAFS. The Sub-Account might indicate a series of
                            subsidiary level receipt accounts or represent
                            special subsidiary level accounts requested for use
                            by an agency and approved by the US Treasury.
                            Sub-account balances aggregate to the main account
                            balance. The Sub-Account has the potential for
                            several relationships to the Main Account.

  TAFS Status Indicator     The TAFS Status identifies the availability status of
                            budget authority for incurring new obligations.
                            Unexpired means the TAFS may incur new obligations.
                            Expired means that the TAFS may liquidate obligations
                            or make adjustments, but may not incur new
                            obligations. If canceled, the TAFS will have no more
                            reportable activity.

  Trading Partner Indicator The Trading Partner Indicator represents the
  Code                      Department Regular Code of the other Federal entity
                            involved in transactions with the reporting entity.
                            Used in conjunction with the Federal/Nonfederal
                            attribute of \"F\". For example, the Department of
                            the Navy records revenue for services performed for
                            Department of State. For the Navy revenue
                            transaction, the Department of State will be
                            considered a trading partner, and its Department
                            Regular Code will be used as the Trading Partner
                            Indicator.

  Transaction Amount        The Transaction Amount is the signed value of an
                            accounting general ledger transaction, expressed in
                            U.S. dollars.

  Transaction Effective     The effective date for a business event represented
  Date                      by a transaction type/transaction code. Although,
                            this date frequently equals the Transaction Post
                            Date, it is not always equal. As an example: an
                            obligation that exist at the end of a reporting
                            period is discovered just after the period ends. The
                            obligation would be posted in the general ledger on a
                            date after the end of the period; however, the
                            transaction would be effective for a date prior to
                            the period end, and would be included in the reports
                            for that period.

  Transaction Post Date     The Transaction Post Date is the date that an
                            accounting transaction is actually posted to a
                            general ledger. This date does not represent creation
                            of a draft transaction that is merely saved, but not
                            posted. It also does not indicate the period, or
                            date, for which the transaction applies for reporting
                            purposes, although these dates may be the same in
                            some cases. As an example, an obligation that exist
                            at the end of a reporting period is discovered just
                            after the period ends. The obligation would be posted
                            in the general ledger on a date after the end of the
                            period; however, the transaction would be effective
                            for a date prior to the period end, and would be
                            included in the reports for that period.

  Transaction Quantity      Quantity of units involved in the transaction.

  Transaction Type Code     Transaction Type - A code to indicate the grouping of
                            like types of business and/or accounting events,
                            i.e., transactions, with general association, but not
                            limited by the US Treasury designated groupings of
                            transactions, as follows:\
                            \
                            Axxx - Funding Activity\
                            Bxxx - Disbursements and Payable Activity\
                            Cxxx - Collections and Receivables Activity\
                            Dxxx - Adjustment/Accrual Activity\
                            Exxx - Memoranda\
                            Fxxx - Year-end Activity

  Transaction Type Value    The description of the business and/or accounting
                            event represented by the transaction type code.

  Transfer To From          The Transfer To/From indicates whether the transfer
  Indicator                 is \"to\" or \"from\" another Treasury agency or
                            account. In relationship to a general ledger posting,
                            indicates whether the amount posted to a transfer
                            account is a transfer received, or a transfer issued.
                            Used in conjunction with the Direct Transfer Agency
                            and Direct Transfer (Main) Account.

  Unit of Measure Code      The Unit of Measure Code indicates the count,
                            measurement, container or form of an item.

  USSGL Description         Generalized transaction descriptions taken from the
                            TFM USSGL Supplement Section III for each UTC.

  USSGL Transaction         Generalized account transaction categories derived
  Category                  from the Transaction Code ranges in the TFM USSGL
                            Supplement Section III.

  USSGL Transaction Code    The four digit Treasury USSGL Code from the TFM USSGL
                            Supplement Section III

  USSGL/DoD Account Code    A four digit USSGL Account Number is a unique code
                            that represents a United States Standard General
                            Ledger (USSGL) account, as published in the USSGL
                            Chart of Accounts. USSGL Account Numbers provide the
                            basic structure for the USSGL. USSGL Account Numbers
                            are comprised of both budgetary and proprietary
                            accounts. The proprietary and budgetary sets of
                            general ledger accounts are self-balancing (the total
                            debits equal total credits) structures used for
                            recording, classifying, and reporting balances in an
                            accounting general ledger.

  Work Order Number         Identifies an individual unit of work, batch, or lot
                            of a distinct product or service.

  Year of Budget Authority  Identifies the fiscal year when a Treasury
  Indicator                 Appropriation is provided with new no-year budget
                            authority. Used for no-year and unexpired multi-year
                            funding authority TAFS to distinguish outlays from
                            new obligation authority vs. outlays from carried
                            forward balances. New Authority is required to be
                            reported separately from balances brought forward on
                            the OMB apportionment documents.
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