Standard Financial Information Structure (SFIS) Resources:
The Common Business Language of DoD
SFIS -- commonly pronounced "ess-fis" -- is a comprehensive "common business language" that supports information and data requirements for budgeting, financial accounting, cost/performance management, and external reporting across the DoD enterprise. SFIS standardizes financial reporting across DoD, thereby reducing the cost of auditability. It allows revenues and expenses to be reported by programs that align with major goals versus by appropriation categories. It enables decision-makers to efficiently compare programs and their associated activities and costs across DoD. And, it provides a basis for common valuation of DoD programs, assets, and liabilities.
The initial SFIS development phase (Phase I) identified and defined data elements for external reporting. Current efforts are focusing on identifying values for data elements needed to post transactions to the Department's general ledgers and support the generation of financial statements. Next steps will include prioritizing SFIS deployment and providing guidance to assist Components in adoption of the standard based on their legacy system environment, interim environment, and emerging new environments including Enterprise Resource Programs (ERPs).
You are encouraged to visit this site often as information and plans regarding updates to SFIS will be posted as soon as they are available.
SFIS Matrix
SFIS Compliance Checklist
USSGL Transaction Library and Case Studies
SFIS Values Library Service
SFIS Chart of Accounts Implementation Guidance
SFIS Implementation Master Schedule
SFIS ERP Standard Configurations
SFIS Online Tutorial
- The SFIS tutorial is designed for Financial Professionals and Enterprise
Resource Planning programmers who work with financial systems. The
multimedia lessons are designed to provide background information about the
Standard Financial Information Structure.
SFIS Frequently Asked Questions
SFIS Briefings
Authoritative Guidance Pertaining to SFIS (External Links)
- Office
of the Under Secretary of Defense (Comptroller) Defense Budget
- The Business Enterprise Architecture
(BEA)
The enterprise-level architecture in the BEA provides the foundation
for future transformation efforts through a common language and
framework to be used as DoD services and agencies develop transformation
programs so that their efforts can be consistent with the enterprise
plan.
- Defense
Procurement and Acquisition Policy (DPAP) Unique Identifiers
- SFIS Policy Memorandum
- Federal
Financial Management Improvement Act (FFMIA)
Within each department or agency, the accounting classification
elements and definitions must be standardized to ensure uniform
and efficient accounting treatment, classification, and reporting
- Government
Performance and Results Act (GPRA)
Requires annual performance reporting that links performance planned
to performance achieved
- Financial
System Integration Office (FSIO)
(formerly Joint Financial Management Improvement Program - JFMIP)
- Office of Management
and Budget (OMB)
- Circular
A-11
- Circular
A-127
Requires agencies’ financial management systems to reflect
an agency-wide financial information classification structure
that is consistent with the U.S. Standard General Ledger (USSGL)
- Bulletin
01-09
Form and content of Agency financial statements
- Department of the
Treasury, Financial Management Service, Federal Account Symbols
and Titles (FAST Book)
Department Regular is the US Treasury designated code representing
the government agency accountable for one or more fund accounts
established and maintained by the Treasury. The Department Regular
element is an integral part of the Treasury Appropriation Fund
Symbol (TAFS).
-
The United States Standard General Ledger (USSGL)
Provides a uniform Chart of Accounts and technical guidance to
be used in standardizing Federal agency accounting.
-
International Organization for Standardization (ISO)
Provides a uniform code for representing Countries, Dependencies,
Areas of Special Sovereignty, and their Principal Administrative
Divisions.
- DFAS
Reference Tool
The purpose of this tool is to help locate the activity that
pays a particular contract, compute and pay travel settlement
vouchers, and account for funds.
- FMR Vol. 1, Chapter 4 - Standard Financial Information Structure (SFIS)
- FMR Vol. 1, Chapter 7 - United States Standard General Ledger
- Appendix A - Chart of Accounts
- Appendix B - Accounts and Definitions
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Whitepapers and Other Documents
Links to Other Important Information
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