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

• Standard Financial Information Structure (SFIS), March 2008 (.XLS) - NEW!

SFIS Compliance Checklist

• Compliance Checklist for the Standard Financial Information Structure - BEA 5.0 (Updated April 21, 2008) - NEW!
• Compliance Checklist for the Standard Financial Information Structure - BEA 4.1 (Updated March 15, 2007)

USSGL Transaction Library and Case Studies

• USSGL Transaction Library for FY 09 (File size - 10,604 KB)
• USSGL Transaction Library - Business Rules for FY 09
• Case Study 1 - Acquisition of Equipment via Purchase Order With Advance (pdf file)
• Case Study 2 - Program Fund and Financing Fund for a Direct Loan Program (pdf file)
• Case Study 3 - Program Fund and Financing Fund for a Loan Guarantee Program (pdf file)
• Case Study 4 - Working Capital Fund for Goods and Services (pdf file)
• Case Study 5 - Acquisition of Land From a Commercial Entity and Construction of a Building and Land Improvements by a Commercial Construction Firm over Multiple Years (pdf file)
• Case Study 6 - Military Payroll and Benefits (pdf file)

SFIS Values Library Service

• Services

SFIS Chart of Accounts Implementation Guidance

• Standard Reporting Chart of Accounts (Updated March 28, 2008)
• Memo - March 28, 2008
• Memo - August 13, 2007

SFIS Implementation Master Schedule

• IRB Compliance Charts (Updated January 9, 2009)

SFIS ERP Standard Configurations

• SFIS Oracle Standard Configuration
• SFIS SAP Standard Configuration
  
  

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

• Standard Financial Information Structure Frequently Asked Questions (pdf file - updated November 16, 2006)

SFIS Briefings

• SFIS Overview
• SFIS Conditions
• SFIS Phase III
• SFIS Detailed Brief

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)
  1. Circular A-11
  2. 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)
  3. 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

Whitepapers and Other Documents

• We're Talking SFIS...", article from the Spring issue of Armed Forces Comptroller magazine (pdf)

Links to Other Important Information

• Financial Management Terms Service
  A terms service database containing over 7,000 financial management terms with definitions is now available. A web-based search form allows users to query words and phrases, then view a list of relevant results.
• Federal Accounting Standards Advisory Board (FASAB), Generally Accepted Accounting Principals (GAAP)
  Establishes accounting principles for Federal entities. The Federal GAAP Hierarchy, governs what constitutes GAAP for U.S. government reporting entities. The hierarchy lists the priority sequence of sources that an entity should look to for accounting and reporting guidance.
• Office of Federal Financial Management (OFFM)