accounts payable overview – dfas/co · pdf fileaccounts payable overview – dfas/co...

Integrity - Service - Innovation

Accounts Payable Overview – DFAS/CO

Samantha RohrbacherDefense Finance and Accounting Services

Accounts Payable, EBS Entitlements SupervisorAugust 18, 2009

9/9/2009 Integrity - Service - Innovation 2

Agenda

Organization Structure

Entitlement Processing Branch

Certification and Audit Branch

Funds Requirement Branch

Accounts Payable Maintenance Branch

IPAC

Entitlement System Overview

Magnitude of Operations

Payment Process

Invoicing Requirements


Accounts Payable Operations Division

Don Gullett, Acting DirectorAccounts Payable

USMC/Defense Agencies

Don Gullett, Acting DirectorAccounts Payable

USMC/Defense Agencies

Don GullettAP OperationsDivision Chief

Don GullettAP OperationsDivision Chief

Pam VogelEntitlement Branch

Pam VogelEntitlement Branch

Rick HarrisFunds Requirements

Rick HarrisFunds Requirements

Shelley LongAP Maintenance Branch

Shelley LongAP Maintenance Branch

Karen JohnCertification Branch

Karen JohnCertification Branch

SecretarySecretary Accounts PayableSupport Division

Accounts PayableSupport Division


Entitlement Processing Branch

Functions:

• Review contracts, invoices, and receiving reports for propriety IAW regulatory requirements.

• Match contract, invoice, and receiving report to initiate proper payment.

• Verify vendor CCR registration and remittance data

• Perform entitlement/computation actions necessary to generate payments to vendors and individuals for services performed and/or goods/materials received.

• Process payments into the applicable entitlement system (Systems vary depending on customer)

Entitlement Systems

AVEDS FABS

CAPS-W FAS

EBS SAVES

Supporting Systems

CCR/BEIS Powertrack

EDA SRD-1

EDI WAWF

EDM


Funds Requirement Branch

Functions:• Ensure obligations are recorded

prior to disbursement of funds

• Research and correct prevalidation reports generated each night.

• Resolve prevalidation issues referred by Entitlement Section personnel as outlined by the DoDFMR.

Accounting Systems

BOSS FAMIS

DBMS FAS

DFAMS IAPS

DIFMS SABRS

DWAS STARS

EBS WAAS


Certification Audit Branch

Functions:• Payment Certification:

Duly Appointed Certifying Officials.

Ensure accuracy of entitlement prior to disbursement.

Ensure entitlement is legal, proper, and correct.

• Perform pre-pay & post pay audits.

• Manage EFT reject process.

Entitlement Systems

AVEDS FABS

CAPS-W FAS

EBS SAVES

Supporting Systems

ACL EDM

CCR/BEIS Powertrack

EDA SRD-1

EDI WAWF


Accounts Payable Maintenance Branch

Functions:• Responsible for expenditure processing,

clearing undistributed transactions, intransits, researching and clearing problem disbursements.

• Research and monitor travel advances, research and post refund receivables.

• Accrue for and recognize liabilities, establish payables, reconcile and post payrolls.

• Participate in joint reviews with customers.

• Accounts Payable/Eliminations Entries.

Supporting Systems

DBMS EBS

DFAMS FAMIS

DO22D FAS

DWAS WAAS


Intragovernmental Payment and Collection (IPAC)

Functions:• Transfer funds from

government to government consolidating this process for both incoming and outgoing transactions.

Supporting Systems

DBMS IAPS

DFAMS IPAC

DIFMS SABRS

DWAS STARS

EBS WAAS

FAS


AP Systems – Defense Agencies/USMC

AVEDS/AVEDS/AVEDS/FASFASFAS

SAVESSAVESSAVES

EBSEBSEBS

ColumbusColumbus

FABSFABSFABS

CAPSCAPSCAPS---WWW


Vendor Pay Magnitude of Operations

Vendor Pay Network

5 Vendor Pay Sites

150,000 Contractors / Vendors

13.6 Million Total Invoices Paid in FY08

$126.0 Billion PPA $ Disbursed in FY08

4.8 Million Total Invoices Paid in FYTD Jan09

$42.0 Billion PPA $ Disbursed in FYTD Jan09

FY09 Paid Invoices

DLA, 68% DA, 12%

USMC, 1%

Air Force, 5%

Navy, 7%Army, 7%


1.02% 0.26%

1.29%

0%

1%

2%

3%

FY07 FY08 FY09

$45.7

$64.8

$36.3

$0

$30

$60

FY07 FY08 FY09

$10.6$11.6

$4.5

$0

$5

$10

$15

FY07 FY08 FY09

Magnitude of OperationsCOLUMBUS CENTER Vendor Pay, FY07-FYTD09

Interest $ Per Million

Millions

Interest Paid

Prompt Pay Act $ Disbursed

Overage Invoice Percentage

$232

$179

$126

$0

$100

$200

$300

FY07 FY08 FY09

FY09 Goal$224

FY09 Data as of EOM Jan 09, unless otherwise noted.

FY09 Goal2%

Billions


Accounts Payable Process

DoD Vendor

DFAS Entitlement Systems

ValidateEntitlementPrevalidate

Disbursement

Disbursing Station

MyInvoice

Contract

Goods & Services

Invoice

WAWF

AccountingSystem

Receiving report

Contract & Hard Copy Receipt

Invoice (hard copy)

Reports/Analysis & Trial Balance

Preval

Disbursements Data

Check/EFT

PymtFile


Prompt Payment Terms

Net 30 Days = Normal Payment Terms

Net 7 Days

Meat, Meat Food Products, including Poultry, Fresh Eggs, Seafood or Shellfish

Net 10 Days

Perishable Agricultural commodities, Fresh Bakes Goods, Dairy Products, Fats and Oils

Net 14 Days

Construction Contracts

Fast Pay 15 Days

Early Payment based upon the receipt of a valid invoice

FAR Clause 52.213-1


Proper Invoice

A proper invoice must have the following:

√ Invoice Date

√ Name and Address of the vendor

√ Invoice number, Account number, and/or any other identifying number agreed to by contract

√ Contract Number or other authorization for delivery

√ Description, Price and Quantity

√ Shipping, Payment, and Discount Terms

√ Taxpayer Identifying Number (TIN), unless agency procedures provide otherwise

√ Contact Name (where practicable) of person to be notified in event of a defective invoice

√ Banking information, unless agency procedures provide otherwise, or except in situations where the EFT requirement is waived under 31 CFR 208.4

√ Other substantiating documentation or information required by the contract


Proper Invoice

Common Problems with Invoices

√ Wrong or incomplete contract (PO) number

√ Missing call/delivery order number

√ Vendor sends statements and not invoice

√ Billing for past due amounts on current charges instead of submitting original invoice where balance is due

√ Missing invoice number and date

√ Billing description is incomplete or incorrect

√ Failure to mark DD250 as an original invoice

√ Invoice is submitted by a vendor (sub contractor) other than the vendor named on the contract


Returning Invoices

An invoice is returned under the following

conditions:

An invoice will not be returned when:

The invoice is not a proper invoice.

There is no contract number provided.

An invoice is received prior to a service period. There is a destination

acceptance and no receiving report.

An incorrect line of accounting data.


Acronyms from Pages 4-9

ACL Application Control LanguageAVEDS Automated Voucher Examination & Disbursing SystemBEIS Business Enterprise Information ServicesBOSS Base Operating Support SystemCAPS-W Computerized Accounts Payable System-WindowsCCR Central Contractor RegistrationDBMS Defense Business Management SystemDFAMS Defense Fuels Automated Management SystemDIFMS Defense Industrial Fund Management SystemDOD22D Missile Fuels Accounting SystemDWAS Defense Working Capital Accounting SystemEBS Enterprise Business SystemEDA Electronic Data (Document) Access


Acronyms from Pages 4-9

EDI Electronic Data (Document) InterchangeEDM Electronic Data (Document) ManagementFABS Financial Accounting & Budget SystemFAMIS Financial Accounting Management Information SystemFAS Fuels Automated SystemIAPS Integrated Accounts Payable SystemIPAC Intra-Governmental Payment and CollectionSABRS Standard Accounting Budget Reporting SystemSAVES Standard Automated Voucher Examination SystemSRD-1 Standard Finance System Redesign, Sub System-1 STARS Standard Accounting and Reporting System (Navy)WAAS Washington Headquarters Services Allotment Acctg SystemWAWF Wide Area Workflow


Questions?

accounts payable overview – dfas/co · pdf fileaccounts payable overview – dfas/co...

Documents