a

GAO

United States General Accounting Office

Exposure Draft

December 2003 ACQUISITION/

FINANCIAL SYSTEMS 

INTERFACE 

REQUIREMENTS

Checklist for 

Reviewing Systems 

under the Federal 

Financial Management 

Improvement Act

GAO-04-218G
Page 1 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

______________________________________________________________________________ 

PREFACE 

_______________________________________________________________________ 

December 2003 

The Federal Financial Management Improvement Act of 1996 (FFMIA) requires 

that agencies implement and maintain financial management systems that 

substantially comply with federal financial management system requirements. 

These requirements are described in detail in the Office of Management and 

Budget’s (OMB) guidance1and in the Federal Financial Management System 

Requirements series issued by the Joint Financial Management Improvement 

Program (JFMIP). JFMIP intends for its requirements series to promote 

understanding of key financial management systems concepts and requirements, 

to provide a framework for establishing integrated financial management systems 

that support program and financial managers, and to describe specific 

requirements of financial management systems. 

This checklist reflects JFMIP’s Acquisition/Financial Systems Interface 

Requirements (JFMIP-SR-02-02, June 2002), a publication that addresses the 

shared information requirements between federal financial and acquisition 

management systems. We are issuing this checklist to assist (1) agencies in 

planning, implementing, and monitoring their federal financial and acquisition 

management systems and (2) managers and auditors in reviewing their federal 

financial and acquisition management systems interfaces to determine if they 

substantially comply with FFMIA. 

JFMIP’s requirements publication and this checklist address only the shared 

information requirements between financial and acquisition management systems; 

they do not address those system requirements that are associated solely with the 

acquisition or financial process. For procurements, the four basic processes 

between acquisition and finance covered by this interface checklist are funds 

certification, funds obligation/de-obligation, payment, and contract closeout. In 

addition, the checklist has a separate section on one particular procurement 

method, micropurchases made with purchase cards, which generally requires 

more limited interface with finances than do other procurements. 

This checklist is not required to be used by those assessing acquisition and 

financial systems interfaces. Rather, it is provided as a tool for use by 

experienced staff and is one in a series of documents we have issued to assist 

agencies in improving or maintaining effective operations. (See the last page of 

this document for a list of related products.) This checklist, the JFMIP 

 

1

OMB Memorandum for Heads of Executive Departments and Establishments, Chief Financial Officers, and 

Inspectors General, Jan. 4, 2001, Revised Implementation Guidance for the Federal Financial Management 

Improvement Act of 1996, and OMB Circular No. A-127, revised July 23, 1993, Financial Management Systems 

(31 U.S.C. sec. 3512 note (2000) (Federal Financial Management Improvement)).
Page 2 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

requirements publication, and the two previously mentioned OMB documents 

should be used concurrently. Those using this tool must apply experienced 

judgment in its interpretation and application. They should consider the impact of 

the entire completed checklist in determining whether the interface substantially 

complies with requirements. 

Additional copies of the checklist exposure draft can be obtained from the U.S. 

General Accounting Office by calling (202) 512-6000. This exposure draft also is 

available on the Internet at http://www.gao.gov under “Other Publications” and 

the subheading “Accounting and Financial Management.” Copies of the JFMIP 

requirements document can be downloaded from the Internet at 

http://www.jfmip.gov under “JFMIP Documents” and the subheading “System 

Requirements.” Please send comments on this exposure draft by February 29, 

2004, to McCoy Williams, Director, Financial Management and Assurance, U.S. 

General Accounting Office, 441 G Street, N.W., Room 5089, Washington, D.C. 

20548. 

Jeffrey C. Steinhoff 

Managing Director 

Financial Management and Assurance 
Page 3 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

________________________________________________________________________ 

CONTENTS 

________________________________________________________________________ 

Page Number 

Overview 4 

 Authoritative Guidance 6 

 How to Use This Checklist 7 

Acquisition/Financial Systems Interface Requirements 10 

Funds Certification 12 

Obligation and De-Obligation 15 

Payment 40 

Closeout 77 

Micropurchases Made with Purchase Cards 80 

General Systems Requirements 82 

Records Retention 90 

Related Products 91 

Abbreviations 

ALC agency location code 

BPA blanket purchase agreement 

CCR central contractor registration 

CFO chief financial officer 

CFR Code of Federal Regulations 

DUNS Data Universal Numbering System 

EFT electronic funds transfer 

FAR Federal Acquisition Regulation 

FFMIA Federal Financial Management Improvement Act of 1996 

FFMSR Federal Financial Management System Requirements 

FOB freight-on-board 

IPAC intragovernmental payment and collection 

JFMIP Joint Financial Management Improvement Program 

OMB Office of Management and Budget 

OPM Office of Personnel Management 

PO purchase order 

PP&E property, plant and equipment 

PR purchase request 

RTN routing and transit number 

SGL U.S. Standard General Ledger

TFM Treasury Financial Manual

TIN taxpayer identification number 

U.S.C. United States Code 
Page 4 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

________________________________________________________________________ 

OVERVIEW 

________________________________________________________________________ 

The Federal Financial Management Improvement Act of 1996 (FFMIA) requires, 

among other things, that agencies implement and maintain financial management 

systems that substantially comply with federal financial management systems 

requirements. These requirements are detailed in the Office of Management and 

Budget’s (OMB) Circular No. A-127, Revised July 23, 1993, Financial 

Management Systems; in OMB’s Memorandum for Heads of Executive 

Departments and Establishments, Chief Financial Officers, and Inspectors 

General, January 4, 2001, Revised Implementation Guidance for the Federal 

Financial Management Improvement Act of 1996;2 and in the Federal Financial 

Management System Requirements (FFMSR) series issued by the Joint Financial 

Management Improvement Program (JFMIP).3

 

In support of FFMIA, JFMIP has published separate requirements documents for 

13 different systems (including one for the interface between the acquisition 

system and the financial system) that might be found at federal agencies. It also 

has published a financial systems framework document4

 that describes the basic 

elements of a model for integrated financial management systems. 

JFMIP describes three categories of agency financial management systems: 

(1) core financial systems, (2) other financial and mixed systems (including 

acquisition management systems), and (3) departmental executive information 

systems (systems to provide management information to all levels of 

management). Figure 1 depicts the JFMIP model that illustrates how the three 

categories of agency financial management systems interrelate in an agency’s 

overall systems architecture. 

 

2

31 U.S.C. sec. 3512 note (2000) (Federal Financial Management Improvement). 3

 JFMIP is a joint undertaking of OMB, GAO, the Department of the Treasury, and the Office of Personnel 

Management (OPM), working in cooperation with each other and with operating agencies to improve 

financial management practices throughout the government. The program was initiated in 1948 by the 

Secretary of the Treasury, the Director of the Bureau of the Budget (now OMB), and the Comptroller General. 

JFMIP was authorized by the Budget and Accounting Procedures Act of 1950 (subsequently codified at 31 

U.S.C. sec. 3511(d) (2000)). The Civil Service Commission, now OPM, joined JFMIP in 1966. 4

Joint Financial Management Improvement Program, Framework for Federal Financial Management 

Systems, FFMSR-0 (Washington, D.C.: January 1995). 
Page 5 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Figure 1: Agency Financial Management Systems Architecture

 

	



















	






	










 











	







 !
 

 



	








"









#


$




 






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&

$		






	








 
		
 

		
 	 		

	 
 
  

Source: JFMIP Acquisition/Financial Systems Interface Requirements (June 2002). 

As can be seen in figure 1, the acquisition system falls into the JFMIP category of 

mixed systems. JFMIP’s interface requirements document5

 covers the financial 

aspects of the acquisition system. This checklist is based on, and parallels, 

JFMIP’s interface requirements document. 

Both JFMIP’s interface requirements document and this checklist address only 

the shared information requirements between financial and acquisition 

management systems; they do not address system requirements that are 

associated solely with the acquisition or financial process. For procurements, the 

four basic processes between acquisition and finance covered by this interface 

checklist are funds certification, funds obligation/de-obligation, payment, and 

contract closeout. In addition to covering the four procurement processes that 

interface with finance, the checklist has a separate section on the interface 

between finance and one particular procurement method, micropurchases made 

with purchase cards, which generally requires more limited interface with 

finances than do other procurements. 

We are issuing this checklist to assist (1) agencies in planning, implementing, and 

monitoring their federal financial and acquisition management systems and (2) 

managers and auditors in reviewing their federal financial and acquisition 

 

5

Joint Financial Management Improvement Program, Acquisition/Financial Systems Interface 

Requirements, JFMIP-SR-02-02 (Washington, D.C.: June 2002). 
Page 6 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

management systems interfaces to determine if they substantially comply with 

FFMIA. However, this checklist is not required to be used in assessing acquisition 

and financial systems or their interfaces. Rather, it is provided as a tool for use by 

experienced staff and is one in a series of documents we have issued to assist 

agencies in improving or maintaining effective operations. (See the last page of 

this document for a list of related products.) This checklist, the JFMIP 

requirements document, and the two previously mentioned OMB documents 

should be used concurrently. Those using this tool should apply experienced 

judgment in its interpretation and application. They should consider the impact of 

the entire completed checklist in determining whether the interface substantially 

complies with requirements. 

Authoritative Guidance 

OMB Circular No. A-127; OMB Circular No. A-123, June 21, 1995, Management 

Accountability and Control; and OMB Circular No. A-130, revised Nov. 28, 2000, 

Management and Federal Information Resources which are cited in OMB 

Circular No. A-127; and OMB’s Memorandum for the Heads of Executive 

Departments and Establishments, Chief Financial Officers, and Inspectors 

General, Jan. 4, 2001, Revised Implementation Guidance for the Federal 

Financial Management Improvement Act, provide the basis for assessing 

compliance with FFMIA requirements. The OMB guidance identifies various 

criteria that an agency must meet to be in substantial compliance with FFMIA 

requirements. One set of criteria listed in the OMB guidance is the JFMIP system 

requirements series. 

JFMIP’s interface requirements document was developed as part of its system 

requirements series created in partnership with representatives from the 

acquisition and financial management functions governmentwide. The 

Procurement Executive Council and the Chief Financial Officer’s (CFO) Council 

represent the acquisition and financial communities, respectively, from a wide 

range of major federal agencies, and both participated in the development of the 

interface requirements document. 

The source of all of the questions in this checklist is the JFMIP’s 

Acquisition/Financial Systems Interface Requirements (JFMIP-SR-02-02, June 

2002). This JFMIP requirements document outlines the existing governmentwide 

statutory and regulatory requirements associated with the mutual functional 

interfaces between finance and acquisition. It does not, however, contain agencyunique mission requirements that relate to acquisition or finance. Each federal 

agency must, therefore, use the JFMIP functional requirements, in conjunction 

with any agency-unique mission requirements, in planning its financial 

management and acquisition systems improvement projects. 

JFMIP cautions that the acquisition and financial management systems interface 

functionality does not necessarily reside in a single software application or 

functional system. In fact, the interface information may reside in a number of 

applications or systems, whether automated or manual. It should be noted that 
Page 7 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

this checklist is based on the existing JFMIP published requirements and that any 

changes in the laws, regulations, and standards and practices since the 

requirements were published are not reflected in this checklist. 

The JFMIP interface requirements publication, and this checklist, segregate 

functional requirements into two general categories: mandatory and valueadded. The mandatory requirements describe capabilities that the systems 

interface must have. They constitute the minimum acceptable functionality 

necessary to establish an acquisition and financial systems interface and are 

based on federal laws, regulations, directives, or judicial decisions. Mandatory 

requirements are those against which agency heads are to evaluate their 

acquisition and financial systems interfaces to determine substantial compliance 

with systems requirements under FFMIA. These requirements apply to existing 

systems in operation and new systems planned or under development. JFMIP’s 

interface publication signifies that a requirement is mandatory by using the word 

“must” in the requirement statement; this checklist uses “M” immediately 

following a question to indicate that the question represents a requirement that 

JFMIP has designated as mandatory. 

Value-added requirements describe optional features or characteristics and may 

consist of any combination of the following: (1) using state-of-the-art technology, 

(2) employing the preferred or best business practices, or (3) meeting the special 

management needs of an individual agency. Agencies should consider valueadded features when judging system alternatives. The need for these value-added 

features in agency systems is left to the discretion of each agency head. JFMIP’s 

interface publication signifies that a requirement is value-added by using the word 

“should” in the requirement statement; this checklist uses “V” immediately 

following a question to indicate that the question represents a requirement that 

JFMIP has designated as a value-added requirement. 

How to Use This Checklist 

OMB’s January 2001 revised implementation guidance provides CFOs and 

inspectors general with a means for determining whether their agencies’ financial 

management systems substantially comply with federal financial management 

system requirements. The annual reporting requirement by 31 U.S.C. 3512(d) 

(2000) is one means of assisting agencies in the determination of substantial 

compliance. Agencies also can use this checklist as a tool to help determine 

compliance with federal financial management system requirements. 

This checklist consists of three columns. The left column is already complete; 

the center and right columns are to be completed by the checklist user. The left 

column contains questions that have been derived from JFMIP’s interface 

requirements. Each checklist question reflects a separate JFMIP requirement, and 

all of the JFMIP interface requirements are covered in the checklist. 
Page 8 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

After reading a checklist question and executing whatever procedure or test is 

necessary to answer the question, the checklist user should enter a response in 

the center column. Each of the checklist questions should receive a response in 

the center column and no question should receive more than one response. 

Responses should typically be limited to “Yes,” “No,” or “N/A” (not applicable). A 

“Yes” response in the center column should indicate that the agency’s acquisition 

and financial systems interface currently has the capability described in the 

question. A “No” response in the center column should indicate that the checklist 

question is applicable to this agency and the agency’s acquisition and financial 

systems interface currently does not have the capability described in the question. 

The user should insert “N/A” in the center column only to indicate that a 

particular checklist question is not applicable to the agency whose system is being 

evaluated. 

After responding to a checklist question with an entry in the center column, the 

user should consider whether to enter additional information in the right column. 

The checklist user should use the right column to support, explain, or elaborate 

on the response that was entered in the center column. For each “Yes” response, 

an entry in the right column might contain a brief description of how the agency’s 

acquisition and financial systems interface provides the capability cited in the 

checklist question, a source that explains or shows the capability, or a description 

of the procedure or test that confirmed the existence of the capability. 

 For a “No” response, the right column should provide an explanation (e.g., “the 

agency’s management believes the capability is not cost-effective and will not 

seek to add this capability”) or elaboration (e.g., “the agency is working on 

modifying its systems interface to have the capability available in subsequent 

years,”), and, where applicable, a reference to any related supporting 

documentation (e.g., the title and date of a cost-effectiveness study). For “N/A” 

responses, the right column should provide an explanation of why the checklist 

question is not applicable to the agency’s systems interface. 

Completing this checklist can assist agencies in their evaluations of whether 

specific acquisition and financial systems interface requirements are being met. 

However, in evaluating the checklist results to determine whether they indicate 

substantial compliance with requirements, those using this tool must apply 

experienced judgment in its interpretation and application. Checklist users 

should assess the acquisition and financial systems interface based on the results 

of the completed checklist taken as a whole. 

Responses of “No” should not be taken out of context, and checklist users should 

not expect a neat mathematical formula (such as less than 5 percent of questions 

with responses of “No” indicates substantial compliance) to provide a quick 

answer. Rather, “No” responses should be assessed as to their effect, individually 

and in aggregate, on the interface’s overall compliance with federal requirements. 

Some checklist questions, those followed by “M,” represent interface 

requirements that JFMIP has designated as mandatory; that is, the requirements 
Page 9 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

against which agency heads are to evaluate the interfaces to determine substantial 

compliance with systems requirements under FFMIA. The other checklist 

questions, those followed by “V,” represent interface requirements that JFMIP has 

designated as value-added, that is, the requirements that agency heads need not 

consider to determine substantial compliance with systems requirements under 

FFMIA. In addition, certain questions within the checklist may not be applicable 

to the agency and those questions should not be considered in evaluating 

compliance with federal requirements. Furthermore, agency officials must also 

consider agency-unique mission requirements, in addition to the questions in this 

checklist, to determine whether the agency’s interface is in substantial 

compliance with federal requirements. 
Page 10 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

______________________________________________________________________________

ACQUISITION/FINANCIAL SYSTEMS INTERFACE REQUIREMENTS 

________________________________________________________________________ 

JFMIP’s acquisition and financial systems interface requirements document 

identifies the shared information requirements between the acquisition and 

financial management processes, and some general systems requirements and 

records retention requirements that apply to all financial and mixed systems 

(including acquisition management systems). The requirements are based upon 

statutes, regulations, or best practices and were deliberated and concurred upon 

by the acquisition and financial communities. 

The shared information requirements, or interface requirements between 

acquisition and finance, that the requirements document delineates constitute 

information available in one system that is required for the performance of the 

other system, that is, information requirements critical to the performance of both 

the finance and the acquisition functions. The information interface requirements 

may take the form of a data element, a reporting need, an internal control, or an 

edit requirement. 

In delineating the shared information requirements, the interface requirements 

document describes two alternative procurement methods that differentiate the 

processes that occur between acquisition and finance and define resulting 

interface systems requirements that occur. These alternative procurement 

methods are micropurchases made with purchase cards and all procurement 

transactions other than micropurchases made with purchase cards (referred to 

simply as “procurements”). 

The requirements document contains seven sections in which requirements are 

delineated. For procurements, the requirements document groups the interface 

requirements according to four basic processes that involve interfaces between 

the acquisition and finance functions. Those four processes are funds 

certification, funds obligation/de-obligation, payment, and contract closeout, and 

the requirements document contains separate sections for each of the four 

processes.6

 For micropurchases made with purchase cards, processes, 

procedures, and information requirements differ from those used for 

procurements, and the requirements document delineates the micropurchases 

interface requirements in a separate section. The requirements document also 

 

6

Although the requirements document includes obligation and de-obligation in a single 

procurement process, it discusses obligation requirements and de-obligation requirements in 

separate sections. The de-obligation section points out that information previously supplied for 

the original obligation must be accessible also for de-obligation if the requirements were 

categorized as mandatory for obligation, and should be accessible also for de-obligation if the 

requirements were categorized as value-added for obligation. In this checklist, we have 

enumerated the obligation requirements and the de-obligation requirements separately. 
Acquisition/Financial Systems Interface Requirements

Page 11 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

contains separate sections that delineate general systems requirements and 

records retention requirements that apply to all financial and mixed systems 

(including acquisition management systems). 

The checklist questions follow the JFMIP requirements document, JFMIP-SR-02-

02, June 2002, (page numbers referencing the source document follow each 

question), with seven sections containing requirements questions. The data 

elements identified in the requirements questions of the checklist’s process 

sections include all data required to execute the identified functionality. In some 

cases, the same data element may appear in more than one functionality and in 

more than one process section in this checklist document, just as it does in the 

requirements document. This is to allow system developers to understand the 

entire set of data required for a specific functionality within an interface process. 

It is not meant to suggest multiple entries of data. 

It should be noted that not all questions will apply in all situations and, as with the 

use of any checklist, professional judgment should be exercised. Using the JFMIP 

source document and its “Appendix B: Glossary,” which defines terms used, along 

with OMB Circular No. A-127 and OMB’s of January 4, 2001 memorandum, will 

help ensure that the user is cognizant of the background information necessary to 

fully understand the questions. 
Acquisition/Financial Systems Interface Requirements 

Page 12 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Funds Certification

Yes, 

No, 

or 

N/A 

Explanation 

1. Does the agency’s single 

integrated financial 

management system 

provide the capability for 

both acquisition users and 

finance users to access the 

following information: M 

(pp. 22-23) 

a. Fiscal year? 

b. Appropriation or Treasury 

fund symbol? 

c. Organization code? 

d. Cost center? 

e. Object classification? 

f. Estimated amount? 

g. Project code? 

h. Program code? 

i. Purchase request (PR) 

number? 

j. Transaction date? 

k. Action code (original/new/ 

 modification)? 

l. Subject-to-fundsavailability indicator? 

m. Asset identifier code? 
Acquisition/Financial Systems Interface Requirements 

Page 13 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Funds Certification 

Yes, 

No, 

or 

N/A

Explanation

n. Contractor code or 

contractor name? 

o. Trading partner? 

p. Trading partner code? 

2. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

information: V (p. 23) 

a. Intra-governmental 

business partner code7? 

 

b. Interagency agreement 

number? 

c. Performance measure 

code? 

d. Description? 

e. Estimated amounts 

increased and/or 

decreased? 

f. Revenue source code? 

g. Agency location code 

(ALC)? 

 

7

Intragovernmental business partner code is similar in concept to a vendor or contractor code and is an 

identifier for a federal entity engaged in acquiring products or services from another Federal entity or 

providing products or services to another Federal entity (p. 79). Access to this code will become a 

mandatory, rather than value-added, requirement upon issuance of governmentwide implementing standard 

requirements (p. 23). 
Acquisition/Financial Systems Interface Requirements 

Page 14 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Funds Certification 

Yes, 

No, 

or 

N/A 

Explanation

3. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the estimated 

quantity associated with 

establishing the obligation, 

where applicable (such as for 

property or inventory 

purchases)? V (p.23) 

4. Does the agency’s single 

integrated financial 

management system provide 

the capability to enable: V (p. 

23) 

a. Electronic approvals? 

b. Electronic notification 

alerts? 

c. Electronic point-of-entry 

automated requisition 

forms? 
Acquisition/Financial Systems Interface Requirements 

Page 15 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

1. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access: M (pp. 26-27) 

a. Fiscal year? 

b. Appropriation or Treasury 

fund symbol? 

c. Organization code? 

d. Cost center? 

e. Object classification? 

f. Project code? 

g. Program code? 

h. Obligation amount? 

i. PR number? 

j. Funded through date (for 

those contracts that are 

incrementally funded)? 

k. Contract number 

(including modification 

number, if any)? 

l. All associated delivery 

order numbers (including 

modification number, if 

any)? 

m. All associated task order 

numbers (including
Acquisition/Financial Systems Interface Requirements 

Page 16 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

modification number, if 

any)? 

n. Purchase order number 

(including modification 

number, if any)? 

o. Blanket purchase 

agreement (BPA) number 

(including modification 

number, if any)? 

p. All associated BPA call 

numbers (including 

modification number, if 

any)? 

q. Contractor name? 

r. Contractor taxpayer 

identification number 

(TIN)? 

s. Data Universal Numbering 

System (DUNS) 

identification? 

t. Interagency agreement 

number? 

u. Trading partner? 

v. Award (transaction) date? 

w. Effective date? 

x. Action code? 

y. Product or service 

description? 

z. Amounts increased, if any?
Acquisition/Financial Systems Interface Requirements 

Page 17 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

aa. Amounts decreased, if 

any? 

bb. Subject to funds 

availability indicator? 

cc. Asset identifier code? 

2. Does the agency’s single 

integrated financial 

management system use 

account definitions consistent 

with the account definitions in 

the U.S. Standard General 

Ledger (SGL)? M (p. 27) 

 

3. If the agency’s single 

integrated financial 

management system uses any 

expansion to the chart of 

accounts in the SGL, does the 

system roll the expanded 

accounts up to the accounts 

defined in the SGL?8

 M (p. 27) 

 

 

4. Does the agency’s single 

integrated financial 

management system provide 

the capability to create 

additional subaccounts to the 

general ledger for agency 

specific tracking and control? 

M (p. 27) 

 

 

8

A pseudo code can be used instead of the exact SGL account numbers provided that the account 

descriptions and posting rules are the same as those used in the SGL for relevant transactions (p. 27). 
Acquisition/Financial Systems Interface Requirements 

Page 18 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

5. If the agency’s single 

integrated financial 

management system provides 

the capability to create 

additional subaccounts to the 

general ledger for purposes 

of agency specific tracking 

and control, do the 

subaccounts summarize to 

the SGL? M (p. 27) 

 

6. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the full 

estimated cost, including 

both direct and indirect 

costs, of the interagency 

agreement? M (p. 27) 

 

7. Does the agency’s single 

integrated financial 

management system provide 

to both acquisition users and 

finance users transaction 

details to support account 

balances? M (p. 27) 

 

8. Does the agency’s single 

integrated financial

management system provide 

the capability to both 

acquisition users and finance 

users to access a hard copy 

or an electronic copy (where 

cost-effective) of the entire 

executed (signed) contract?9

M (p. 28) 

 

 

9

 Per FAR 4.201(a), 48 C.F.R. sec. 4.201(a) (2002) the entire signed contract is provided to the paying office (p. 28). 
Acquisition/Financial Systems Interface Requirements 

Page 19 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

9. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

data elements in the 

executed (signed) contract, 

including those captured at 

obligation: M (p. 28) 

a. Obligating document 

number (if different from 

contract number)? 

b. Contractor name? 

c. Contractor address? 

d. Contract administration 

office? 

e. Payment office? 

f. Unit of measure? 

g. Unit price? 

h. Extended price? 

i. Quantity? 

j. Variance amount or 

percentage allowed? 

k. Total amount? 

 

 
Acquisition/Financial Systems Interface Requirements 

Page 20 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

l. Payment terms and 

conditions (e.g., discount 

terms, applicable payment 

clauses, withhold 

indicator, withhold 

percentage, etc.)? 

 

m. Delivery schedule or 

performance schedule? 

n. Estimated completion 

date? 

o. Payment type (e.g., 

prompt pay, fast pay, 

progress pay, or partial 

pay)? 

p. Names of governmentdesignated receiving 

officials? 

q. Names of governmentdesignated invoiceapproving officials? 

r. Names of governmentdesignated acceptance 

officials? 

s. Shipping costs? 

t. Shipping terms (e.g., 

freight-on-board (FOB) 

destination)? 

10. Does the agency’s single 

integrated financial 

management system identify 

the method of acquisition 
Acquisition/Financial Systems Interface Requirements 

Page 21 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

(e.g., purchase or lease) for 

the original obligation? M (p. 

28) 

 

11. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

information where 

applicable: V (p. 29) 

a. Performance measure 

code? 

b. Revenue source code? 

c. Additional funding 

indicator, including 

increases and decreases? 

d. Line item number? 

e. Contract line item data? 

f. Agency location code 

(ALC)? 

 

12. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access an indicator 

(e.g., Y/N) as to whether 

payments to the contractor 

are exempt from electronic 

funds transfer (EFT)? V (p. 

29) 

 
Acquisition/Financial Systems Interface Requirements 

Page 22 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

13. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access for an EFT 

payment: V (p. 29) 

a. Contract number 

(including modification 

number, if any)? 

b. All associated delivery 

order numbers (including 

modification number, if 

any)? 

c. All associated task order 

numbers (including 

modification number, if 

any)? 

d. Purchase order (PO) 

number (including 

modification number, if 

any)? 

e. Blanket purchase 

agreement (BPA) number 

(including modification 

number, if any)? 

f. All associated BPA call 

numbers (including 

modification number, if 

any)? 

g. Name? 

h. Remittance address? 

 

 
Acquisition/Financial Systems Interface Requirements 

Page 23 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

i. Signature of the 

contractor official 

authorized to provide 

EFT information? 

j. Title of the contractor 

official authorized to 

provide EFT information? 

k. Telephone number of the 

contractor official 

authorized to provide 

EFT information? 

l. Name of the contractor’s 

financial agent? 

m. Address of the 

contractor’s financial 

agent? 

n. Nine-digit routing and 

transit number (RTN) of 

the contractor’s financial 

agent?

o. Contractor’s account 

number? 

p. Type of account 

(checking, savings, or 

lockbox) for the 

contractor’s account?

q. The Fedwire Transfer 

System telegraphic 

abbreviation of the

 
Acquisition/Financial Systems Interface Requirements 

Page 24 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A

Explanation 

contractor’s financial 

agent? 

r. Name of the financial 

institution receiving the 

wire transfer payment, if 

the contractor’s financial 

agent is not connected 

directly to the Fedwire 

Transfer System online? 

s. Address of the financial 

institution receiving the 

wire transfer payment, if 

the contractor’s financial 

agent is not connected 

directly to the Fedwire 

Transfer System online? 

t. Telegraphic abbreviation 

of the financial institution 

receiving the wire 

transfer payment, if the 

contractor’s financial 

agent is not connected 

directly to the Fedwire 

Transfer System online? 

u. Nine-digit RTN of the 

financial institution 

receiving the wire 

transfer payment, if the 

contractor’s financial 

agent is not connected 

directly to the Fedwire 

Transfer System online? 
Acquisition/Financial Systems Interface Requirements 

Page 25 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

14. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to cross-reference 

contract numbers and related 

interagency agreements? V 

(p. 29) 

 

15. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

lease information: V (pp. 29-

30) 

a. Amount? 

b. Agency option to 

purchase at end of lease? 

c. Purchase price if agency 

has option to purchase? 

d. Life expectancy of leased 

property when new? 

e. Remaining life 

expectancy of leased 

property when leased? 

f. Current retail or fair value 

of leased property? 

g. Agency option to 

property ownership 

transfer at end of lease? 

 
Acquisition/Financial Systems Interface Requirements 

Page 26 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

h. Access to the lease 

agreement, including 

terms and conditions (e.g., 

discount terms and lease 

period)? 

 

16. Does the agency’s single 

integrated financial 

management system provide 

the capability to enable: V (p. 

30) 

a. Electronic contracting? 

b. Electronic obligation of 

funds? 

c. Electronic approvals and 

signatures? 

d. Electronic notification 

alerts for pending actions? 

 

17. Does the agency’s single 

integrated financial 

management system provide 

the capability to record: V (p. 

30) 

a. Appropriate periodic 

obligations against 

appropriated funding and 

contracts? 

b. Appropriate contractspecified cost escalations 

to existing contract line 

numbers? 

 
Acquisition/Financial Systems Interface Requirements 

Page 27 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

18. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

information associated with 

contract changes: V (p. 30) 

a. Change in product or 

service descriptions? 

b. Change in unit of 

measure? 

c. Change in quantity? 

d. Change in unit price? 

e. Change in total amount? 

f. Change in extended 

price? 

g. Change to payment terms 

and conditions? 

h. Change to 

delivery/performance 

schedule? 

i. Revised estimated 

completion date? 

 
Acquisition/Financial Systems Interface Requirements 

Page 28 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

 Obligation/De-Obligation 

De-Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

1. To support the de-obligation 

process, does the agency’s 

single integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

information previously 

supplied for the original 

obligation: M (pp. 26-27, 32) 

a. Fiscal year? 

b. Appropriation or 

Treasury fund symbol? 

c. Organization code? 

d. Cost center? 

e. Object classification? 

f. Project code? 

g. Program code? 

h. Obligation amount? 

i. PR number? 

j. Funded through date (for 

those contracts that are 

incrementally funded)? 

k. Contract number 

(including modification 

number, if any)? 

 
Acquisition/Financial Systems Interface Requirements 

Page 29 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

De-Obligation 

Yes, 

No, 

Or 

N/A

Explanation 

l. All associated delivery 

order numbers (including 

modification number, if 

any)? 

m. All associated task order 

numbers (including 

modification number, if 

any)? 

n. Purchase order number 

(including modification 

number, if any)? 

o. Blanket purchase 

agreement (BPA) number 

(including modification 

number, if any)? 

p. All associated BPA call 

numbers (including 

modification number, if 

any)? 

q. Contractor name? 

r. Contractor TIN? 

s. DUNS identification? 

t. Interagency agreement 

number? 

u. Trading partner? 

v. Award (transaction) date? 

w. Effective date? 

x. Action code? 
Acquisition/Financial Systems Interface Requirements 

Page 30 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

De-Obligation 

Yes, 

No, 

Or 

N/A

Explanation 

y. Product or service 

description? 

z. Amounts increased, if 

any? 

aa. Amounts decreased, if 

any? 

bb. Subject-to-fundsavailability indicator? 

cc. Asset identifier code? 

 

2. To support the de-obligation 

process, does the agency’s 

single integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access information 

previously supplied for the 

original obligation, on the full 

estimated cost, including 

both direct and indirect 

costs, of the interagency 

agreement? M (pp. 27, 32) 

 

3. To support the de-obligation 

process, does the agency’s 

single integrated financial 

management system provide 

to both acquisition users and 

finance users information, 

previously supplied for the 

original obligation, on 

transaction details to support 

account balances? M (pp. 27, 

32) 

 
Acquisition/Financial Systems Interface Requirements 

Page 31 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

De-Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

4. To support the de-obligation 

process, does the agency’s 

single integrated financial

management system provide 

the capability to both 

acquisition users and finance 

users to access a hard copy 

or an electronic copy (where 

cost-effective) of the entire 

executed (signed) contract10

previously supplied for the 

original obligation? M (pp. 

28, 32) 

 

 

5. To support the de-obligation 

process, does the agency’s 

single integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

data elements in the 

executed (signed) contract 

previously supplied for the 

original obligation, including 

those captured at obligation: 

M (pp. 28, 32) 

a. Obligating document 

number (if different from 

contract number)? 

b. Contractor name? 

c. Contractor address? 

d. Contract administration 

office? 

 

 

10 Per FAR 4.201(a), 48 C.F.R. sec. 4.201(a) (2002), the entire signed contract is provided to the paying office (p.28). 
Acquisition/Financial Systems Interface Requirements 

Page 32 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

De-Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

e. Payment office? 

f. Unit of measure? 

g. Unit price? 

h. Extended price? 

i. Quantity? 

j. Variance amount or 

percentage allowed? 

k. Total amount? 

l. Payment terms and 

conditions (e.g., discount 

terms, applicable payment 

clauses, withhold 

indicator, withhold 

percentage, etc.)? 

m. Delivery schedule or 

performance schedule? 

n. Estimated completion 

date? 

o. Payment type (e.g., 

prompt pay, fast pay, 

progress pay, or partial 

pay)? 

p. Names of governmentdesignated receiving 

officials? 

q. Names of governmentdesignated invoiceapproving officials? 

 
Acquisition/Financial Systems Interface Requirements 

Page 33 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

De-Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

r. Names of governmentdesignated acceptance 

officials? 

s. Shipping costs? 

t. Shipping terms (e.g., FOB 

destination)? 

 

 

6. To support the de-obligation 

process, does the single 

integrated financial 

management system provide 

the capability to identify the 

method of acquisition (e.g., 

purchase or lease) previously 

supplied for the original 

obligation? M (pp. 28, 32) 

 

7. To support the de-obligation 

process, does the agency’s 

single integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access, where 

applicable, the following 

information previously 

supplied for the original 

obligation: V (pp. 29, 32) 

a. Performance measure 

code? 

b. Revenue source code? 

c. Additional funding 

indicator, including 

increases and decreases? 

 
Acquisition/Financial Systems Interface Requirements 

Page 34 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

De-Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

d. Line item number? 

e. Contract line item data? 

f. ALC? 

 

8. To support the de-obligation 

process, does the agency’s 

single integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access an indicator 

(e.g., Y/N) as to whether 

payments to the contractor 

are exempt from electronic 

funds transfer (EFT)? V (pp. 

29, 32) 

 

9. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access for an EFT 

payment: V (pp. 29, 32) 

a. Contract number 

(including modification 

number, if any)? 

b. All associated delivery 

order numbers (including 

modification number, if 

any)? 

c. All associated task order 

numbers (including 

 
Acquisition/Financial Systems Interface Requirements 

Page 35 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

De-Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

modification number, if 

any)? 

d. Purchase order (PO) 

number (including 

modification number, if 

any)? 

e. Blanket purchase 

agreement (BPA) number 

(including modification 

number, if any)? 

f. All associated BPA call 

numbers (including 

modification number, if 

any)? 

g. Name? 

h. Remittance address? 

i. Signature of the 

contractor official 

authorized to provide EFT 

information? 

j. Title of the contractor 

official authorized to 

provide EFT information? 

k. Telephone number of the 

contractor official 

authorized to provide EFT 

information? 

l. Name of the contractor’s 

financial agent? 

 
Acquisition/Financial Systems Interface Requirements 

Page 36 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

 De-Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

m. Address of the 

contractor’s financial 

agent? 

n. Nine-digit routing and 

transit number (RTN) of 

the contractor’s financial 

agent? 

o. Contractor’s account 

number? 

p. Type of account 

(checking, savings, or 

lockbox) for the 

contractor’s account? 

q. The Fedwire Transfer 

System telegraphic 

abbreviation of the 

contractor’s financial 

agent? 

r. Name of the financial 

institution receiving the 

wire transfer payment, if 

the contractor’s financial 

agent is not connected 

directly to the Fedwire 

Transfer System online? 

s. Address of the financial 

institution receiving the 

wire transfer payment, if 

the contractor’s financial 

agent is not connected 

directly to the Fedwire 

Transfer System online? 

t. Telegraphic abbreviation 
Acquisition/Financial Systems Interface Requirements 

Page 37 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

De-Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

of the financial institution 

receiving the wire transfer 

payment, if the 

contractor’s financial 

agent is not connected 

directly to the Fedwire 

Transfer System online? 

u. Nine-digit RTN of the 

financial institution 

receiving the wire transfer 

payment, if the 

contractor’s financial 

agent is not connected 

directly to the Fedwire 

Transfer System online? 

 

10. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to cross-reference 

contract numbers and related 

interagency agreements? V 

(pp. 29, 32) 

 

11. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

lease information: V (pp. 29-

30, 32) 

a. Amount? 

b. Agency option to 

purchase at end of lease? 

 
Acquisition/Financial Systems Interface Requirements 

Page 38 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

De-Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

c. Purchase price, if agency 

has option to purchase at 

end of lease? 

d. Life expectancy of leased 

property when new? 

e. Remaining life of leased 

property when leased? 

f. Current retail or fair value 

of leased property? 

g. Agency option to 

property ownership 

transfer at end of lease? 

h. Access to the lease 

agreement, including 

terms and conditions (e.g., 

discount terms and lease 

period)? 

 

12. Does the agency’s acquisition 

system enable electronic deobligation of funds? V (pp. 

30, 32) 

 

13. To support the de-obligation 

process, does the agency’s 

single integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

information associated with 

contract changes: V (pp. 30, 

32) 

 
Acquisition/Financial Systems Interface Requirements 

Page 39 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Obligation/De-Obligation 

De-Obligation 

Yes, 

No, 

or 

N/A 

Explanation 

a. Change in product or 

service descriptions? 

b. Change in unit of 

measure? 

c. Change in quantity? 

d. Change in unit price? 

e. Change in total amount? 

f. Change in extended 

price? 

g. Change to payment terms 

and conditions? 

h. Change to 

delivery/performance 

schedule? 

i. Revised estimated 

completion date? 

 
Acquisition/Financial Systems Interface Requirements 

Page 40 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

1. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contractor, for both 

acquisition users and finance 

users to access: M (p. 35) 

a. The contractor’s ninedigit numeric taxpayer 

identification number 

(TIN)? 

b. The contractor’s Data 

Universal Numbering 

System (DUNS) 

identification? 

 

 

2. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contractor, to provide an 

indicator (e.g., Y/N) as to 

whether payments to the 

contactor are exempt from 

EFT? M (p. 35) 

 

3. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

information related to the 

contractor for an EFT 

payment: M (p. 35) 

a. Contract number 

(including modification

 
Acquisition/Financial Systems Interface Requirements 

Page 41 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

number, if any)? 

b. All associated delivery 

order numbers (including 

modification number, if 

any)? 

c. All associated task order 

numbers (including 

modification number, if 

any)? 

d. Purchase order (PO) 

number (including 

modification number, if 

any)? 

e. BPA number (including 

modification number, if 

any)? 

f. All associated BPA call 

numbers (including 

modification number, if 

any)? 

g. Name? 

h. Remittance address? 

i. Signature of the 

contractor official 

authorized to provide EFT 

information? 

j. Title of the contractor 

official authorized to 

provide EFT information? 

k. Telephone number of the 

contractor official 
Acquisition/Financial Systems Interface Requirements 

Page 42 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

authorized to provide EFT 

information? 

l. Name of the contractor’s 

financial agent? 

m. Address of the 

contractor’s financial 

agent? 

n. Nine-digit routing and 

transit number (RTN) of 

the contractor’s financial 

agent? 

o. Contractor’s account 

number? 

p. Type of account (e.g., 

checking, savings, or 

lockbox) for contractor’s 

account? 

q. The Fedwire Transfer 

System telegraphic 

abbreviation of the 

contractor’s financial 

agent? 

r. Name of the financial 

institution receiving the 

wire transfer payment, if 

the contractor’s financial 

agent is not connected 

directly to the Fedwire 

Transfer System online? 

s. Address of the financial 

institution receiving the 

wire transfer payment, if 

the contractor’s financial 
Acquisition/Financial Systems Interface Requirements 

Page 43 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

agent is not connected 

directly to the Fedwire 

Transfer System online? 

t. Telegraphic abbreviation 

of the financial institution 

receiving the wire transfer 

payment, if the 

contractor’s financial 

agent is not connected 

directly to the Fedwire 

Transfer System online? 

u. Nine-digit RTN of the 

financial institution 

receiving the wire transfer 

payment, if the 

contractor’s financial 

agent is not connected 

directly to the Fedwire 

Transfer System online? 

4. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access the following contract 

information that is captured 

at obligation: M (pp. 35-36) 

a. Contract number 

(including modification 

number, if any)? 

 

 

11 Examples are discount terms, applicable payment clauses, withhold indicator, or withhold percentage, etc (p. 36). 12 Such as, advance pay, progress pay, or partial pay (p. 36). 
Acquisition/Financial Systems Interface Requirements 

Page 44 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

b. All associated delivery 

order numbers (including 

modification number, if 

any)? 

c. All associated task order 

numbers (including 

modification number, if 

any)? 

d. PO number (including 

modification number, if 

any)? 

e. BPA number (including 

modification number, if 

any)? 

f. All associated BPA call 

numbers (including 

modification number, if 

any)? 

g. Award date? 

h. Obligating document 

number, if different from 

contract number? 

i. Contractor name? 

j. Contractor’s address? 

k. Any previous company 

name(s) used for the 

particular contract? 

l. Contract administration 

office? 
Acquisition/Financial Systems Interface Requirements 

Page 45 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

m. Payment office? 

n. Product or service 

description? 

o. Unit of measure? 

p. Unit price? 

q. Extended price? 

r. Quantity? 

s. Payment terms and 

conditions11? 

t. Payment type12? 

u. Accounting information? 

v. Names of governmentdesignated receiving 

officials? 

w. Names of governmentdesignated certifying 

officials? 

x. Names of governmentdesignated acceptance 

officials? 

y. Variance amount or 

percentage allowed? 

z. Total amount? 
Acquisition/Financial Systems Interface Requirements 

Page 46 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

5. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access a protest decision that 

resulted in the award of 

costs? M (p. 36) 

 

6. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access the specified duration 

of land rights acquired? M (p. 

36) 

 

7. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access any restrictions on the 

use or convertibility of 

general property, plant and 

equipment (PP&E) 

acquired13? M (p. 36) 

 

 

13

For example, when the general property, plant and equipment acquired refers to land donated to agency for its use with 

the provision that if the agency ceases operations at that location, the land would revert back to the donor (p. 36). 
Acquisition/Financial Systems Interface Requirements 

Page 47 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

8. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access the following required 

information associated with 

the payment for PP&E 

acquired under lease: M (p. 

36) 

a. Lease agreement? 

b. Lease terms? 

c. Amount of the lease? 

d. Discount rate? 

 

9. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access the costs associated 

with the cleanup of PP&E? M 

(p. 36) 

 

10. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access the asset identifier(s) 

associated with the cleanup 

of PP&E? M (p. 36) 

 
Acquisition/Financial Systems Interface Requirements 

Page 48 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

11. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access the following items 

associated with the payment? 

M (p. 36) 

a. Asset identifier and/or 

project/program code? 

b. Asset category14? 

 

12. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access the following 

information associated with 

acquisitions related to 

software development: M (p. 

37) 

a. Total acquisition costs by 

line item description of 

phase (e.g., completion of 

conceptual formulation, 

design, and testing)? 

b. Transaction purpose (e.g., 

acquisition, data 

conversion, or repair)? 

c. Asset identifier or 

associated 

 

 

14

For example, the national defense assets, multi-use heritage assets, and investments in non-Federal property (p. 36). 
Acquisition/Financial Systems Interface Requirements 

Page 49 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

project/program? 

d. Elements of products and 

services acquired (e.g., 

training, licenses, and 

manuals)? 

13. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access assignment of claim 

information to ensure 

payment is made in 

accordance with the 

assignment?15

 M (p. 37) 

 

14. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access the contract terms 

regarding delivery or 

constructive delivery? M (p. 

37) 

 

15. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

contract, for both acquisition 

users and finance users to 

access the 

advance/prepayment terms 

associated with a contract 

 

 

15 As in the case of a bankruptcy or court ordered restructuring (p. 37). 
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Payment Yes, 

No, 

or 

N/A 

Explanation 

financing agreement? M (p. 

37) 

 

16. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment request, for both 

acquisition users and finance 

users to access the bill, 

invoice, or written request 

for payment? M (p. 37) 

 

17. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment request, for both 

acquisition users and finance 

users, to access the following 

proper invoice16 information: 

M (pp. 37-38) 

a. Name of contractor? 

b. Address of contractor? 

c. Contract number 

(including modification 

number, if any)? 

d. All associated delivery 

order numbers (including 

modification number, if 

any)? 

e. All associated task order 

 

 

16 A bill or written request for payment that meets the minimum standards specified in the applicable prompt payment 

clause and other terms and conditions contained in the contract for invoice submission. A “proper invoice” must meet the 

requirements of 5 C.F.R. sec. 1315.9(b) (2002), and can include receiving reports and delivery tickets when contractually 

designated as invoices (p. 83). 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

numbers (including 

modification number, if 

any)? 

f. Purchase order (PO) 

number (including 

modification number, if 

any)? 

g. BPA number (including 

modification number, if 

any)? 

h. All associated BPA call 

numbers (including 

modification number, if 

any)? 

i. Description of products 

or services for each item? 

j. Quantity for each item? 

k. Unit of measure for each 

item? 

l. Unit price for each item? 

m. Extended price for each 

item? 

n. Total invoice amount? 

o. Shipping terms? 

p. Payment terms? 

q. Name of contractor 

official to whom payment 

is to be sent? 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

r. Address of contractor 

official to whom payment 

is to be sent? 

s. Name of person to notify 

if invoice is defective? 

t. Title of person to notify if 

invoice is defective? 

u. Phone number of person 

to notify if invoice is 

defective? 

v. Mailing address of person 

to notify if invoice is 

defective? 

w. Invoice date? 

x. Invoice receipt date? 

y. Proper invoice date? 

z. Proper invoice receipt 

date? 

aa. Transportation costs? 

bb. Prompt payment terms? 

cc. Vendor invoice number? 

dd. Proper invoice 

acceptance date? 

18. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

payment request, to provide 

an indicator, for both 

acquisition users and finance 

users, to mark whether an 

invoice has been paid?17 M (p. 

38) 

 

19. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment request, for both 

acquisition users and finance 

users, to access the 

estimated cost of work 

completed by a contractor 

for facilities or equipment 

constructed or manufactured 

by contractors in accordance 

with contract specifications? 

M (p. 38) 

 

20. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to 

receipt, for both acquisition 

users and finance users, to 

access the following 

information from the 

receiving report: M (pp. 38-

39). 

a. Contract number 

(including modification 

number, if any)? 

b. All associated delivery 

order numbers (including

 

 

17 Including Treasury schedule and trace number (p. 38). 
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Payment Yes, 

No, 

or 

N/A 

Explanation 

modification number, if 

any)? 

c. All associated task order 

numbers (including 

modification number, if 

any)? 

d. PO number (including 

modification number, if 

any)? 

e. BPA number (including 

modification number, if 

any)? 

f. All associated BPA call 

numbers (including 

modification number, if 

any)? 

g. Description of products 

delivered or services 

performed? 

h. Quantity of items 

delivered? 

i. Unit of measure? 

j. Date products delivered, 

or dates from/to services 

performed? 

k. Date products received? 

l. Signature of receiving 

official? 

m. Printed name of receiving 

official? 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

n. Phone number of 

receiving official? 

o. Mailing address of 

receiving official? 

21. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to 

acceptance, for both 

acquisition users and finance 

users, to access the following 

information: M (p. 39) 

a. Contract number 

(including modification 

number, if any)? 

b. All associated delivery 

order numbers (including 

modification number, if 

any)? 

c. All associated task order 

numbers (including 

modification number, if 

any)? 

d. PO number (including 

modification number, if 

any)? 

e. BPA number (including 

modification number, if 

any)? 

f. All associated BPA call 

 

 

18 In accordance with 5 C.F.R. Part 1315 (2002) (p. 39). 
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Payment Yes, 

No, 

or 

N/A 

Explanation 

numbers (including 

modification number, if 

any)? 

g. Product or service 

description? 

h. Unit of measure? 

i. Delivery/performance 

schedule? 

j. Quantities accepted? 

k. Quantity rejected? 

l. Date rejected (returned)? 

m. Date products delivered, 

or dates from/to services 

performed? 

n. Receipt date? 

o. Acceptance of products 

and services date? 

p. Progress payment 

approval date? 

q. Signature (or electronic 

alternative) of acceptance 

official? 

r. Name of acceptance 

official? 

s. Title of acceptance 

official? 

t. Phone number of 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

acceptance official? 

u. Mailing address of 

acceptance official? 

v. Interest calculation 

date18? 

22. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to 

acceptance, for both 

acquisition users and finance 

users, to access the following 

information associated with 

final acceptance at closeout 

relative to final payment: M

(p. 39) 

a. Date of acceptance? 

b. Evidence of performance 

(e.g. receiving report 

approved by designated 

official)? 

c. Receipt of products and 

services? 

 

23. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to 

acceptance, to provide to 

both acquisition users and 

finance users, notification of 

the following: M (pp. 39-40) 

a. Receipt and acceptance 

of product/services has 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

occurred? 

b. Title has passed? 

c. Terms of the contract 

have been met? 

d. Progress under the 

contract has been made 

for a contract financing 

payment? 

24. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to 

acceptance, for both 

acquisition users and finance 

users, to access: M (p. 40) 

a. The acquisition cost of 

each item? 

b. The proper accounting 

classification of each 

item? 

 

25. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to 

acceptance, to provide to 

both acquisition users and 

finance users, an evidence-ofperformance indicator if 

payment was made prior to 

performance in accordance 

with the fast or advance 

payment clause? M (p. 40) 

 
Acquisition/Financial Systems Interface Requirements 

Page 59 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

26. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to 

acceptance, for both 

acquisition users and finance 

users, to access information 

on the history of contractor 

deficiencies to determine if 

fast pay abuse exists? M (p. 

40) 

 

27. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, for both acquisition 

users and finance users, to 

access the following: M (p. 

40) 

a. Contract number 

(including modification 

number, if any)? 

b. All associated delivery 

order numbers (including 

modification number, if 

any)? 

c. All associated task order 

numbers (including 

modification number, if 

any)? 

d. PO number (including 

modification number, if 

any)? 

e. BPA number (including 

modification number, if 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

any)? 

f. All associated BPA call 

numbers (including 

modification number, if 

any)? 

g. Contractor invoice 

number? 

h. Total invoice amount? 

i. Name of contractor 

official to whom payment 

is to be sent? 

j. Address of contractor 

official to whom payment 

is to be sent? 

28. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, for both acquisition 

users and finance users, to 

access: M (p. 40) 

a. The name of the financial 

approving officer for a 

voucher? 

b. The signature of the 

financial approving 

officer for a voucher? 

c. The phone number of the 

financial approving 

officer for a voucher? 

d. The name of the 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

certifying officer for a 

voucher? 

e. The signature of the 

certifying officer for a 

voucher? 

f. The phone number of the 

certifying officer for a 

voucher? 

29. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, for both acquisition 

users and finance users, to 

access the appropriation or 

fund symbol for each 

voucher? M (p. 40) 

 

30. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, to provide, for both 

acquisition users and finance 

users, a partial payment 

indicator? M (p. 40) 

 

31. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, to provide, for both 

acquisition users and finance 

users, the ability to 

recognize, for an invoice, that 

supplies or services have 

been received and accepted? 

M (p. 40) 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

32. Does the agency’s single 

integrated financial 

management system provide 

the ability to make payment 

without an invoice, based on 

the contract schedule of 

payment? M (p. 40) 

 

33. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, for both acquisition 

users and finance users, to 

access the following 

information associated with 

the payment of an asset: M 

(pp. 40-41) 

a. Asset identifier code(s)? 

b. Total asset or 

improvement costs?19

 

c. Category of PP&E (e.g., 

heritage assets, multi-use 

assets, general PP&E, 

stewardship)? 

d. Quantity? 

 

34. Does the agency’s single 

integrated financial 

management system provide 

the capability to flag 

payments for 

accelerated/special 

processing? M (p. 41) 

 

 

19 Broken out by land or structures/buildings, if possible and significant (p. 40). 
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Payment Yes, 

No, 

or 

N/A 

Explanation 

35. Does the agency’s single 

integrated financial 

management system identify 

project(s) associated with a 

payment? M (p. 41) 

 

36. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, to match the 

following in accordance with 

the contract: M (p. 41) 

a. Receipts to funding 

source(s)? 

b. Acceptance to funding 

source(s)? 

c. Payment to funding 

source(s)? 

 

37. Does the agency’s single 

integrated financial 

management system provide: 

M (p. 41)

a. The total amount paid for 

each contract? 

b. The total amount paid for 

each delivery order? 

c. The total amount paid for 

each task order? 

d. The total amount paid for 

each BPA call? 

e. The amount of funds 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

remaining for each 

contract? 

f. The amount of funds 

remaining for each 

delivery order? 

g. The amount of funds 

remaining for each task 

order? 

h. The amount of funds 

remaining for each BPA 

call? 

38. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, for both acquisition 

users and finance users to 

verify the contracting 

officer’s approval, including 

amount and accounting 

information for a 

performance-based payment? 

M (p. 41) 

 

39. Does the agency’s single 

integrated financial 

management system provide 

the capability to permit 

progress payments in the 

amount approved by the 

contracting officer? M (p. 41)

 

40. Does the agency’s single 

integrated financial 

management system provide 

the capability to permit 

 
Acquisition/Financial Systems Interface Requirements 

Page 65 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Payment Yes, 

No, 

or 

N/A 

Explanation 

payment without evidence of 

performance?20 M (p. 41) 

41. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, to provide, for both 

acquisition users and finance 

users, an indicator (e.g., Y/N) 

as to whether the payment is 

for a commercial purchase 

card issuer? M (p. 41) 

 

42. Does the agency’s single 

integrated financial 

management system provide 

the capability to permit 

payment to commercial 

purchase card issuers prior 

to evidence of receipt or 

performance? M (p. 41) 

 

43. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, to provide, for both 

acquisition users and finance 

users, an indicator (e.g., Y/N) 

as to whether the associated 

contract has a fast payment 

clause? M (p. 41) 

 

44. If the associated contract 

does have a fast payment 

clause, does the agency’s 

single integrated financial 

 

 

20

Payments that are, for example, for contract financing, including advance payments and commercial contract financing 

(p. 41). 
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Payment Yes, 

No, 

or 

N/A 

Explanation 

management system use the 

contractor’s invoice to trigger 

payment? M (p. 41) 

45. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, for both acquisition 

users and finance users to 

access the following 

information for 

intragovernmental payment 

and collection (IPAC)21

transactions: M (pp. 41-42) 

a. Agency location code 

(ALC) contact? 

b. Contact telephone 

number? 

c. Contact email address? 

d. Originating ALC? 

e. Customer ALC? 

f. Amount? 

g. Obligating document 

number? 

h. Purchase order number? 

i. Invoice number? 

j. Pay flag? 

 

 

21 An IPAC transaction occurs when one government agency or component acquires products or services from another 

government agency or component (p. 91). 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

k. Quantity? 

l. Unit price? 

m. Unit of issue? 

n. Sender Treasury account 

symbol (e.g., 

appropriation)? 

o. Receiver department 

code? 

46. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, for both acquisition 

users and finance users to 

access the following IPAC 

adjustment transaction 

information: M (p. 42) 

a. ALC contact? 

b. Contact telephone 

number? 

c. Contact e-mail address? 

d. Originating ALC? 

e. Customer ALC? 

f. Amount? 

g. Original IPAC document 

reference number? 

h. Original date 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

accomplished? 

i. Original accounting date? 

47. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, for both acquisition 

users and finance users to 

access the following 

information for IPAC zerodollar transactions: M (p. 

42) 

a. ALC contact? 

b. Contact telephone 

number? 

c. Contact e-mail address? 

d. Originating ALC? 

e. Customer ALC? 

 

48. Does the agency’s single 

integrated financial 

management system provide 

the capability, related to the 

payment, for both acquisition 

users and finance users to 

access the following 

information for purchase 

card payments: M (pp. 42-43) 

a. Card number? 

b. Accounting data 

associated with card 

number? 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

c. Fiscal year? 

d. Appropriation/Treasury 

fund symbol? 

e. Organization code? 

f. Cost center? 

g. Object class? 

h. Project code? 

i. Program Code? 

j. Individual name or office 

name of cardholder? 

49. Does the agency’s single 

integrated financial 

management system provide 

process controls that support 

the following pre-audit 

verifications: M (pp. 43-44) 

a. Contract number is valid? 

b. Payee name is correct? 

c. Required administrative 

authorizations for the 

procurement were 

obtained (names, titles, 

and phone numbers)? 

d. Required administrative 

approvals for payment 

were obtained (names, 

titles, and phone 

numbers)? 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

e. Taxpayer identification 

number (TIN) or payee 

identification number 

provided? 

f. Payment is not a 

duplicate payment? 

g. Delivered items or 

services are in accordance 

with the contract 

(quantities, prices, and 

amounts)? 

h. Payment amount is in 

accordance with the 

contract, including any 

adjustments? 

i. Payment tracking control 

number, (the number that 

links the invoice to the 

government payment)? 

j. Description of items and 

services, quantity, and 

price on the invoice match 

the same elements in the 

contract to ensure that the 

correct contract/order 

number has been cited by 

the vendor, the correct 

obligation charged, and 

only contracted 

items/services and 

quantities are paid for? 

k. Cost-effective discounts 

have been taken? 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

l. All applicable deductions 

were made and credited to 

the proper account in the 

correct amount? 

m. Receipt, acceptance and 

payment are matched to 

funding source(s) in 

accordance with the 

contract? 

n. Financing payments have 

been properly liquidated 

against delivery 

payments? 

50. Does the agency’s single 

integrated financial 

management system provide 

process controls that verify 

that the appropriate 

government officials have 

signed the appropriate form 

authorizing payment? M (p. 

44) 

 

51. Does the agency’s single 

integrated financial 

management system provide 

process controls that verify 

funds availability before 

making payment? M (p. 44) 

 

52. Does the agency’s single 

integrated financial 

management system provide 

process controls that verify 

that electronic payments are 

within the maximum amount 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

specified in the Treasury 

Financial Manual (TFM)?22

 

M (p. 44) 

53. Does the agency’s single 

integrated financial 

management system provide 

the capability to capture 

vendor information required 

when registering with the 

Central Contractor 

Registration (CCR)? M23 (p. 

44) 

 

54. Does the agency’s single 

integrated financial 

management system provide 

the capability to track 

activity by CCR identifier? 

M23 (p. 44) 

 

55. Does the agency’s single 

integrated financial 

management system provide 

the capability to provide an 

indicator (e.g., Y/N) as to 

whether the contractor is 

registered through the CCR? 

M23 (p. 44) 

 

56. Does the agency’s single 

integrated financial 

management system provide 

the capability to provide an 

 

 

22 See the Treasury Financial Manual, I TFM 4-2000, Payment Issue Disbursing Procedures (p. 67). 23 JFMIP designated this requirement as “value-added” but pointed out that it would become mandatory upon 

issuance of governmentwide implementing standard requirements (p. 44). OMB has since issued its 

Memorandum for the Heads of Departments and Agencies, M-03-01, October 4, 2002, Business Rules For 

Intragovernmental Transactions which became effective October 1, 2003. 
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Payment Yes, 

No, 

or 

N/A 

Explanation 

indicator (e.g., Y/N) as to 

whether the contractor is 

exempt from registering 

through the CCR? M23 (p. 44) 

57. Does the agency’s single 

integrated financial 

management system provide 

the ability to produce aged 

accounts payable 

information? V (p. 44) 

 

58. Does the agency’s single 

integrated financial 

management system provide 

the ability to cross-reference 

contract numbers and related 

interagency agreements? V

(p. 44) 

 

59. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

optional data elements of the 

contract: V (p. 44) 

a. Line item number? 

b. Estimated completion 

date? 

 

60. Does the agency’s single 

integrated financial 

management system provide 

the capability to access the 

contract payment method 

 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

(e.g., payment to be made by 

purchase card or other 

noninvoice means, or 

payment to be made by 

invoice) which triggers a 

rejection of any invoice, if 

the payment method 

specified by the invoice 

differs from that allowed for 

in the contract? V (p. 44) 

61. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the name(s) 

of individual(s) who must 

approve the invoice before 

payment can be made? V (p. 

45) 

 

62. Does the agency’s single 

integrated financial 

management system provide 

the capability to allow 

contracting staff to 

determine whether a 

contractor is a first-time 

contractor or abuser of fast 

pay (so that contracting can 

determine whether or not to 

include a fast-pay clause)? V

(p. 45) 

 

63. Does the agency’s single 

integrated financial 

management system provide 

the capability to enable: V

(p. 45) 

 
Acquisition/Financial Systems Interface Requirements 

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Payment Yes, 

No, 

or 

N/A 

Explanation 

a. Electronic receiving 

report processing? 

b. Electronic submission of 

invoices? 

c. Electronic approval and 

signatures? 

d. Electronic notification 

alerts for pending actions? 

64. Does the agency’s single 

integrated financial 

management system provide 

the capability to compare the 

following electronic invoice 

data elements to the contract 

data and advise of “match” or 

“no match:” V (p. 45) 

a. Contract/order number? 

b. Description of items or 

services? 

c. Quantity? 

d. Price? 

 

65. Does the agency’s single 

integrated financial 

management system provide 

the capability to “forward” or 

make available the invoice 

data to others outside the 

finance office24 for receipt 

and acceptance sign-offs online? V (p. 45) 

 

 

24 Others outside the finance office refer to receiving and accepting personnel and contracting office personnel (p. 45). 
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Payment Yes, 

No, 

or 

N/A 

Explanation 

66. Does the agency’s single 

integrated financial 

management system provide 

the capability to: V (p. 45) 

a. Record or recognize if 

invoiced quantities 

exceed, match or are less 

than contract quantities? 

b. Keep track of quantities 

yet to be invoiced or 

received? 

 
Acquisition/Financial Systems Interface Requirements 

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Closeout 

Yes, 

No, 

or 

N/A

Explanation 

1. Does the agency’s single 

integrated financial 

management system provide 

the capability to provide, for 

both acquisition users and 

finance users, a receiving 

report containing: M (p. 48) 

a. A final indicator? 

b. Acceptance 

acknowledged by a 

designated agency 

official? 

c. Contract number 

(including modification 

number, if any)? 

d. All associated delivery 

order numbers (including 

modification number, if 

any)? 

e. All associated task order 

numbers (including 

modification number, if 

any)? 

f. PO number(including 

modification number, if 

any)? 

g. BPA number (including 

modification number, if 

any)? 

h. All associated BPA call 

numbers (including 

modification number, if 

any)? 

 
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Closeout 

Yes, 

No, 

or 

N/A

Explanation 

i. Date of receipt? 

j. Date of acceptance? 

k. Final acceptance 

indicator? 

2. Does the agency’s single 

integrated financial 

management system provide 

the capability to access or 

provide evidence that the 

contractor’s final invoice has 

been submitted? M (p. 49) 

 

3. Does the agency’s single 

integrated financial 

management system provide 

the capability to provide 

evidence that final invoice 

payment has taken place with 

the following: M (p. 49) 

a. Final payment indicator, 

including any resolution of 

contract withholds? 

b. Invoice number? 

c. Total amount paid? 

 
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Closeout 

Yes, 

No, 

or 

N/A

Explanation 

4. Does the agency’s single 

integrated financial 

management system provide 

the capability, where excess 

funds have been identified, to 

provide: M (p. 49) 

a. The document number 

under which the funds 

were obligated? 

b. The amount of the deobligation? 

c. The date of the deobligation? 

 

5. Does the agency’s single 

integrated financial 

management system provide 

the capability to provide an 

accounting document 

number? V (p. 49) 

 

6. Does the agency’s single 

integrated financial 

management system provide 

the capability to enable: V 

(p. 49) 

a. Electronic contracting? 

b. Electronic obligation of 

funds? 

c. Electronic approvals and 

signatures? 

d. Electronic notification 

alerts for pending actions? 

 
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Micropurchases Made 

with Purchase Cards 

Yes, 

No, 

or 

N/A 

Explanation 

1. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

information at the time of 

purchase card approval: M

(pp. 56-57) 

a. Card number? 

b. Fiscal year? 

c. Appropriation/Treasury 

fund symbol? 

d. Organization code? 

e. Cost center? 

f. Object class? 

g. Project code? 

h. Program code? 

i. Individual name or office 

name of cardholder? 

 
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Micropurchases Made 

with Purchase Cards 

Yes, 

No, 

or 

N/A 

Explanation 

2. Does the agency’s single 

integrated financial 

management system provide 

the capability for both 

acquisition users and finance 

users to access the following 

information at the time of 

invoice/payment, recorded by 

card-issuing institution: M 

(p. 57) 

a. Amount? 

b. Card number? 

c. Individual name or office 

of cardholder? 

 
Acquisition/Financial Systems Interface Requirements 

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General Systems 

Requirements 

Yes, 

No, 

or 

N/A

Explanation 

1. Do all components of the 

agency’s single integrated 

financial management system 

provide, at a minimum, the 

following qualities: M (p. 59) 

a. Complete and accurate 

funds control? 

b. Complete, accurate, and 

prompt recording of 

obligations? 

c. Complete, accurate, and 

prompt payment of 

payment requests? 

d. Complete, accurate, and 

prompt generation of 

acquisition/financial 

records and transactions? 

e. Complete and accurate 

maintenance of 

acquisition/financial 

records and transactions? 

 

f. Timely and efficient 

access to complete and 

accurate information, 

without extraneous 

material, to those internal 

and external to the agency 

who require the 

information? 

g. Timely and proper sharing 

of common information 

between the acquisition 

 

 

25 As prescribed by law (p. 59). 
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General Systems 

Requirements 

Yes, 

No, 

or 

N/A

Explanation 

and core financial systems, 

and other mixed systems 

(e.g., property 

management systems)? 

h. Adequate management 

controls, including internal 

and security controls, 

policies, and procedures 

intended to protect the 

agency’s key systems, 

data, and interfaces from 

disruption and 

unauthorized access or 

alteration 25? M (p. 59) 

2. Does the agency’s single 

integrated financial 

management system facilitate 

the reconciliation of 

information that is common 

to the acquisition system and 

the core financial 

management system by 

providing for: M (p. 60) 

a. Multiple levels of system 

access, transaction 

authorization, and 

approval authority? 

b. Single source data 

entry? 

c. Validation of funds 

availability prior to 

scheduling payment? 

d. Communication of the 

need for additional 

funds? 

 
Acquisition/Financial Systems Interface Requirements 

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General Systems 

Requirements 

Yes, 

No, 

or 

N/A

Explanation 

e. Simultaneous posting of 

budgetary and 

proprietary accounts? 

f. Prepayment 

examinations from 

diverse locations? 

g. Controls to ensure 

transaction processing 

in proper chronological 

and numeric sequence? 

h. Standard edits for 

shared data? 

3. Does the agency’s single 

integrated financial 

management system provide 

audit trails to trace 

transactions from: M (p. 60) 

a. Source documents? 

b. Original input? 

c. Other systems? 

d. System-generated 

transactions? 

 

4. Does the agency’s single 

integrated financial 

management system provide 

transaction details to support 

account balances? M (p. 60) 

 

5. Does the agency’s single 

integrated financial 

management system provide 

 
Acquisition/Financial Systems Interface Requirements 

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General Systems 

Requirements 

Yes, 

No, 

or 

N/A

Explanation 

the capability to relate data 

elements to each other 

through an integrated data 

query facility that supports 

ad hoc query access to 

financial information? M (p. 

60) 

6. Does the agency’s single 

integrated financial 

management system provide 

data analysis reporting tools? 

M (p. 60) 

 

7. Does the agency consult 

JFMIP’s Framework for 

Federal Financial 

Management Systems and 

Core Financial System 

Requirements documents in 

determining appropriate 

technical requirements for 

the agency’s operating 

environment? M (p. 60) 

 

8. Does the agency identify and 

test agency functional 

requirements? M (p. 60) 

 

9. Does the agency perform 

acceptance and independent 

verification and validation to 

ensure that the acquisition 

system meets performance 

requirements and integrates 

within the agency’s specific 

information technology 

environment? M (pp. 60-61) 

 
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General Systems 

Requirements 

Yes, 

No, 

Or 

N/A

Explanation 

10. Does the agency’s single 

integrated financial 

management system provide 

flexible security facilities to 

control user access at varying 

degrees including: M (p. 61) 

a. Overall system access?

b. Capability to perform 

specific functions (e.g, 

inquiry, update)?

c. Access to certain 

functionality? 

 

11. Does the agency’s single 

integrated financial 

management system provide 

the capability to define 

access to specific functions 

by: M (p. 61) 

a. User name? 

b. Class of user? 

c. User’s position? 

 

12. Does the agency’s single 

integrated financial 

management system provide 

for multiple levels of 

approvals based on userdefined criteria including: M

(p. 61) 

a. Dollar limits? 

 
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General Systems 

Requirements 

Yes, 

No, 

or 

N/A 

Explanation 

b. Type of document 

processed? 

 

13. Does the agency’s single 

integrated financial 

management system provide 

the capability to perform 

reconciliation routines for 

internal participant: M (p. 61) 

a. Accounts? 

b. Ledgers? 

c. Funds? 

 

 

14. Does the agency’s single 

integrated financial 

management system provide 

the capability to identify 

unsuccessful reconciliations 

via either error log or error 

report? M (p. 61) 

 

15. To ensure the security and 

confidentiality of records and 

to protect against anticipated 

threats or hazards to record 

security or integrity which 

could result in substantial 

harm, embarrassment, 

inconvenience, or unfairness

to any individual on whom 

information is maintained, 

has the agency’s single 

integrated financial 

management system 

established the appropriate: 

M (p. 61) 

 
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General Systems 

Requirements 

Yes, 

No, 

or 

N/A 

Explanation 

a. Administrative 

safeguards? 

b. Technical safeguards? 

c. Physical safeguards? 

16. Does the agency’s single 

integrated financial 

management system provide 

a mechanism to: M (p. 61) 

a. Monitor changes to 

software coding? 

b. Identify any individual 

who makes changes to the 

software coding? 

c. Determine whether the 

individual who made 

changes to the software 

coding is an authorized 

user? 

 

17. Does the agency’s single 

integrated financial 

management system have the 

ability to report on contract 

funding and payment by: M 

(p. 61) 

a. Contract number? 

b. All associated delivery 

order numbers? 

c. All associated task order 

numbers? 

 
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General Systems 

Requirements 

Yes, 

No, 

or 

N/A 

Explanation 

d. Purchase order number? 

e. Blanket purchase 

agreement number? 

f. All associated BPA call 

numbers? 
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Records Retention Yes, 

No 

or 

N/A

Explanation 

1. Is the agency’s single 

integrated financial 

management system 

sufficiently flexible to retain 

information consistent with 

varying record keeping 

requirements? M (p. 63) 

2. Is the agency’s single 

integrated financial 

management system 

sufficiently flexible to purge 

information consistent with 

varying record keeping 

requirements? M (p. 63) 

 
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Related GAO Products 

These related products address three main categories: internal control, financial 

management systems, and financial reporting (accounting standards). We have 

developed these guidelines and tools to assist agencies in improving or 

maintaining effective operations and financial management. 

Internal Control 

Internal Control Management and 

Evaluation Tool. GAO-01-1008G. 

Washington, D.C.: August 2001. 

Streamlining the Payment Process 

While Maintaining Effective Internal 

Control. GAO/AIMD-00-21.3.2. 

Washington, D.C.: May 2000. 

Determining Performance and 

Accountability Challenges and High 

Risks, GAO-01-159SP. Washington, 

D.C.: November 2000. 

Standards for Internal Control in the 

Federal Government. GAO/AIMD-00-

21.3.1. Washington, D.C.: November 

1999. 

Financial Management Systems 

Property Management Systems 

Requirements Checklist. GAO-02-171G. 

Washington, D.C.: December 2001. 

Human Resources and Payroll 

Systems Requirements Checklist.

GAO/AIMD-00-21.2.3. Washington, D.C.: 

March 2000. 

Grant Financial System Requirements 

Checklist. GAO-01-911G. Washington, 

D.C.: September 2001. 

Core Financial System Requirements 

Checklist. GAO/AIMD-00-21.2.6. 

Washington, D.C.: February 2000. 

Guaranteed Loan System 

Requirements Checklist. GAO-01-371G. 

Washington, D.C.: March 2001. 

System Requirements for Managerial 

Cost Accounting Checklist. GAO/AIMD99-21.2.9. Washington, D.C.: January 

1999. 

Seized Property and Forfeited Assets 

Requirements Checklist. GAO-01-99G. 

Washington, D.C.: October 2000. 

Inventory System Checklist.

GAO/AIMD-98-21.2.4. Washington, D.C.: 

May 1998. 

Travel System Requirements Checklist.

GAO/AIMD-00-21.2.8. Washington, D.C.: 

May 2000. 

Framework for Federal Financial 

Management System Checklist. 

GAO/AIMD-98-21.2.1. Washington, D.C.: 

May 1998. 

Direct Loan System Requirements 

Checklist. GAO/AIMD-00-21.2.6. 

Washington, D.C.: April 2000. 
Acquisition/Financial Systems Interface Requirements 

Page 92 GAO-04-218G Acquisition/Financial Systems Interface Requirements Checklist - Exposure Draft (01/04) 

Financial Reporting (Accounting Standards) 

Title 2 Standards Not Superceded by 

FASAB Issuances. GAO-02-248G. 

Washington, D.C.: November 2001. 

Benefit System Requirements: 

Checklist for Reviewing Systems under 

the Federal Financial Management 

Improvement Act. Washington, D.C.: 

October 2003. 

(195012)