Financial Funds Flow & Funds Control




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Air Force Life Cycle Management Center

Standard Process

For


Financial Funds Flow &

Funds Control

Process Owner: AFLCMC/FZA

Date: 1 May 2015

Version: 1.3





Financial Funds Flow & Funds Control


Record of Changes

Version

Effective Date

Summary

1.0

1 August 2013

Initial standard process approved by S&P Board on 20 Jun 13.

1.1

30 April 2014

Revised and clarified Para 5.0 Measurements

1.2

18 August 2014

Clarified TLS measurements, roles and responsibilities

1.3

1 May 2015

Revised to include DEAMS information

Financial Funds Flow & Funds Control

  1. Description. The Standard Process for Financial Funds Flow & Funds Control provides the framework and the steps necessary to ensure that funds received by AFLCMC are properly loaded into the Air Force accounting system in accordance with appropriate regulations and guidelines. The process encompasses all fund types executed by AFLCMC organizations not limited to, but including AF Investment, AF Operations & Maintenance, OSD appropriations, and funds from other MAJCOMs. CAM (OAC 87) funding is not part of this process.

  2. Purpose. The purpose of the AFLCMC Funds Flow and Funds Control Process is to ensure accountability and balancing of all funds received by AFLCMC organizations.

  3. Potential Entry/Exit Criteria and Inputs/Exits.

    1. Entry Criteria

      1. Receipt of Budget Authority Document from higher headquarters.

      2. Request by Directorate or Division to realign Budget Authority to different line of accounting or location.

    2. Exit Criteria

      1. Issue and loading of Budget Authority Documents received from higher headquarters.

      2. Completion of requested realignments in the AF Accounting Systems.

      3. Balance Accounting Systems at end of month with authority received on Budget Authority Documents.

    3. Inputs

      1. Budget Authority Document from Higher Headquarters provided from various MAJCOMs and Agencies.

      2. AF1269 Target Load Sheet provided via Comprehensive Cost and Requirement System (CCaR) or manual AF1269 to AFLCMC/FZA mailbox from Directorate or Divisions.

      3. Directorate or Division Operating Budget Accounting Number (OBAN) execution forecast.

    4. Outputs

      1. Budget Authority Documents from AFLCMC to various locations (OBANs) or to Sub-allotted OBANs.

      2. Approved CCaR generated AF1269 Target Load Sheets are processed and saved in CCaR for historical reference.

      3. Manual AF1269 Target Load Sheets are processed in BQ and DEAMS and saved on the AFLCMC/FZA Q: for historical reference.



  1. Process Workflow and Activities.

    1. Supplier, Input, Process, Output, Customer (SIPOC). See Table 1 below.

Table 1. SIPOC

Suppliers

Inputs

Process

Outputs

Customer

MAJCOM/ Agency

MAJCOM receives Budget Authority Document from SAF / OSD

Change in Budget Authority from MAJCOM / Agency

Budget Authority Document from MAJCOM to Center / Budget Authority Document from AFLCMC to OBAN / Target Load Sheet - AF 1269

Directorates/ Division

Directorate/ Division

Request to Realign Funds to different OBAN

Realignments between OBANs of Budget Authority received

Budget Authority Document from AFLCMC to OBAN / Target Load Sheet - AF 1269

Directorates/ Division

Directorate/ Division

Target Load Sheet - AF 1269

Realignments between Lines of Accounting of Budget Authority received

Budget Authority realigned in the accounting system.

Directorates/ Division

MAJCOM/ Agency

Budget Authority Document & Target Load Sheet - AF 1269

Funds Control / EOM Balancing

Accounting System balanced at EOM.

AFLCMC

    1. Process Flowchart. The process flowchart below, Figure 1, represents an overview of the SAF/AQ Financial Funds Flow and Funds Control Process. The AFLCMC Standard Process for Financial Funds Flow and Funds Control Process is represented by the flowchart shown in Figure 2. The flowchart shows the four possible entry points into the process which aligns with the four rows in the SIPOC, Table 1.

    2. Work Breakdown Structure (WBS). The WBS below, Table 2, provides additional detail for the activity boxes in the AFLCMC process flowchart, Figure 2. The MS Excel version of this WBS with more detail is at Attachment 1.

    3. Additional work tables, figures, or checklists. N/A

Figure 1. Flowchart for SAF Financial Funds Flow and Funds Control Process



Figure 2. Flowchart for AFLCMC Financial Funds Flow and Funds Control Process



Table 2. WBS for AFLCMC Financial Funds Flow & Funds Control Process



  1. Measurement.

    1. Process Results

      1. Budget Authority Document (Timeliness & Quality)

        1. From a count of the total number of Budget Authority (BA) Documents received, AFLMC/FZA will determine the number properly loaded in AF Accounting system at end of each month. FZA will review and validate the BA documents received comparative to funds loaded in the accounting system.

        2. HQ AFMC has a metric for the Commander’s FIAR Report Card that’s provided monthly to AFMC Corporate structure. Funds not loaded by end of month can result in not achieving this metric.

        3. HQ AFMC collects the data monthly from the AF accounting system (GAFS) using the end of month file and Selective Transaction History (STH) based on end of month data.

      2. Target Load Sheets (Timeliness & Quality)

        1. From a count of the total Target Load Sheets, AFLCMC/FZA will determine the number Target Load Sheets not properly processed within three business days (one day for FZA to issue BA and two days for program office to process TLS). FZA will identify Target Load Sheets that are late or incorrect each month.

        2. FZA utilizes an Access database to capture the data that they use to populate a spreadsheet and then present in chart format (monthly).

    2. Process Evaluation

      1. AFLCMC/FZA will track the following metrics internally:

        1. Customer satisfaction measured via feedback from annual survey to Organizational Senior Functionals (OSFs).

        2. Number of inadequate or incomplete BA documents.

        3. Number of inadequate or incomplete Target Load Sheets – AF 1269.

        4. Number of Target Load Sheets not processed within one business day.

        5. Number of BA realignments between OBANs not processed within one business day.

      2. AFLCMC/FZA will report timeliness of Target Load Sheet submission.

        1. Number of Target Load Sheets that Directorates or Division do not submit within two business days after receipt of BA document

  2. Roles and Responsibilities.

    1. AFLCMC/FZA

      1. Maintains and coordinates any changes to this process

      2. Leads and/or assigns personnel to work on any process improvement and change events related to this process

      3. Processes Target Load Sheets – AF 1269 in the AF Accounting System

      4. Process Budget Authority documents - AFLCMC/FZA will issue BA documents to Directorates within one business day of receipt.

    2. MAJCOM or Agency. Process and Provide Budget Authority documents

    3. Directorate or Division. Process and Submit Target Load Sheets – AF 1269 within two business days of BA receipt. To ensure FIAR compliance, please follow the process in the AFLCMC Comprehensive Cost and Requirement (CCaR) System guide (Ref No. B113)

  3. Tools.

    1. Automated Funds Management (AFM)

    2. Comprehensive Cost and Requirements System (CCaR)

    3. General Accounting and Finance System (GAFS-BQ)

    4. Program Budget Accounting System (PBAS)

    5. Commander’s Resources Integration System (CRIS)

    6. Windows – General Accounting Microcomputer Processing System (WINGAMPS)

    7. SharePoint. AFLCMC Budget Authority Documents are posted at the below link.

https://org4.eis.afmc.af.mil/sites/1536/AFLCMC.FZA/BA%20Documents/Forms/AllItems.aspx

  1. Training.

    1. Training Plan. AFLCMC/FZA has incorporated Funds Flow process training into the AFLCMC/FM-FZ monthly training sessions for all AFLCMC/FM personnel.

    2. Available Training. AFLCMC/FZA will provide training to any organization requesting funds flow training.

  2. Definitions, Guiding Principles and/or Ground Rules & Assumptions.

    1. All documents must be in compliance with FIAR guidance.

    2. In order to properly balance two days prior to the end of month, AFLCMC/FZA will not process realignment requests unless an end of month emergency TLS is requested by the OSF and approved by AFLCMC/FZA.

    3. Per current AFMC/FM direction, the 88th Air Base Wing (ABW) and the 66th Air Base Group (ABG) will continue to receive direct Budget Authority from HQ AFMC/FMA.

  3. References to Law, Policy, Instructions or Guidance.

    1. AFI 65-601 Budget Guidance and Procedures, Attachment 7, Paragraph A7.1.3 requires end of month balancing of Budget Authority.

Attachment 1. MS Excel version of WBS





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