This publication implements Air Force Policy Directive 65-3, Audit Services. It provides guidance on the use of internal audits and other related services to improve programs; make financial reporting more accurate; and ensure public resources are used legally, efficiently, and effectively throughout the Department of the Air Force (DAF). This publication also provides guidance on follow-up policies and responsibilities for monitoring and closing findings and recommendations in internal reports.
The instruction implements the Air Force Policy Directive (AFPD) 65-2, Managers’ Internal Control Program. This instruction provides general guidance for the Quality Assurance Manager (QA Manager) to administer the Quality Assurance Program (QAP) in base level financial management (FM) operations. It applies to all civilian and uniformed members of the Regular Air Force, Air Force Reserve (AFR) and Air National Guard (ANG).
Dive into this comprehensive guide where the Command SME team assembles the pieces of the Accounts Payable puzzle. The AFAOC CSME – Solving the PTP Puzzle video will provide you with:
A clear understanding of the Accounts Payable or Procure to Pay (PTP) process in DEAMS.
Insight into the five key components of the process: Purchase Requisition, Purchase Order, Receipt, Invoice, and Payment.
A walkthrough of different payment methods used in DEAMS.
An exploration of various scenarios you may encounter in your work center.
Whether you’re new to DEAMS or looking to enhance your knowledge, this video is a must-watch. Equip yourself with the tools to navigate the PTP process smoothly and efficiently.
We are pleased to announce that SAF/FM will be launching virtual contingency courses for the XFFA1, XFFA2, and XFFA7 UTCs starting 11 April. These courses can be accessed via MS Teams, and all the content will be available on the “SAF/FM Contingency Training” Teams group. The access code for the group is 3le921u, and everyone will be able to gain access by using this code.
The contingency courses will be divided into different blocks, with one block being offered each month (some blocks will have an additional hands-on portion as well). We kindly request that all members register for the courses based on their assigned UTCs. Several time slots will be available to accommodate everyone, but the courses will also be recorded in case someone is unable to attend. The attached guides provide additional information.
Please ensure your Airmen are taking these courses during their ‘Prepare’ phase so that they’re fully equipped and ready to deploy. Once training is complete, they’ll be ready to attend Silver Flag. These courses will also count towards the mandatory unit contingency training and will earn CETs (1 CET/60min.). Therefore, we highly encourage all members to participate in these courses to improve their skills and knowledge.
BLUF: AFRCMAN36-104, Air Reserve Technician Time and Attendance, 25 January 2023 supersedes AFRCI36-803, 2 April 2015. Subsequent AFRCGM immediately implements a strategic pause on AFRCMAN36-104, Chapter 3.
1. AFRCMAN36-104, Air Reserve Technician Time and Attendance, 25 January 2023 supersedes AFRCI36-803, 2 April 2015. This instruction has been substantially revised and must be completely reviewed. Major changes include removing the following requirements this publication: AF 428, Request for Premium Pay, premium pay audit and maintaining a paper or electronic system of record copies (timecard folder).
2. Effectively immediately, AFRCGM implements a strategic pause on AFRCMAN36-104, Chapter 3, Time and Attendance Audit Procedures. This strategic pause will allow the command to assess the audit process, develop training and pursue an audit automation tool.
3. AFRCMAN36-104 removes the AFRC270 requirement. The 2023 Timesheet Tool is available on the A1CE SharePoint for personal use.
4. Please ensure review of the applicable collective bargaining agreements to determine any local labor obligations and ensure those obligations, if any, are satisfied prior to implementing any associated changes.
In response to recommended process improvements, the 31 December 2022 deobligations will be limited to dormant Accounting MORDs marked as “deobligate” in PowerBI. MORDs without comment in PowerBI, meeting the criteria in the Performance Metric Countermeasures Memo signed on 4 Nov 2022 will not be deobligated on 31 December 2022. Dormant MORD Performance Countermeasures
16 DECEMBER 2022 UPDATE: In response to recommended process improvements, the 31 December 2022 deobligations will be limited to dormant Accounting MORDs marked as “deobligate” in PowerBI. MORDs without comment in PowerBI, meeting the criteria for the Performance Metric Countermeasures for Dormant Accounting MORDs policy signed on 4 Nov 2022 will not be deobligated on 31 December 2022. Additional training on the process will be made available in January 2023 and monthly deobligations will continue as originally planned.
In accordance with the 4 November 2022 Air Force Accounting & Finance Office – Accounting (AFAFO-A) Performance Metric Countermeasures memo to establish a process to deobligate aged Accounting MORDs within DEAMS that are dormant for 180 days or more, the AFAOC has identified the specific documents that require research, validation and/or corrective action. The results have been consolidated and delivered as a new tool within the Open Documents portion of AFAOC Data Analytics PowerBI application entitled “DEAMS Dormant POs” located on the Data Analytics and Field Support SharePoint site. This module is updated daily and a training video will be made available soon for reference.
All bases should access the DEAMS Dormant POs application and take appropriate action IAW the instructions provided in the policy memo to either deobligate the MORD or provide an explanation for keeping the obligation balance open. Any dormant MORDS meeting the criteria established by AFAFO-A (FY20 or older) will be systemically deobligated on 31 December 2022 and will continue to be deobligated monthly. Bases will be required to review and validate dormant MORDs on a monthly basis until they are no longer open.
The DEAMS Dormant POs tool provides an “Age Band” filter, which allows users to view documents based on the number of days since last accounting activity. Users can select multiple age ranges from 61-90 days; 91-120 days; 121-150 days; 151-180 days; and 181+ days.
It is the base’s responsibility to ensure their open MORDs aged 180 days, or more are validated prior to the end of each month. To reserve the obligation, a MORD must be annotated with “Valid Obligation” within the PowerBi tool before the end of the month, along with all the following details:
Reason for the delay in expensing the obligation A generic response WILL NOT be accepted; if this was processed as a TBO include the associated voucher information
Amount of the pending invoice If the invoice is less than the MORD, you will need to decrease your MORD
Anticipated expenditure date Documentation to support this date must be uploaded in FMSuite
Source of invoice Performing organization or Vendor’s contact information is required
Note: MAJCOMs/FIELDCOMs are responsible for providing guidance on whether MAJCOM/FIELDCOM approval is required to keep the obligation in the system.
The concern should be to make the budget as realistic and accurate as possible because a reasonable budget based on a reasonable plan encourages reasonable performance
A budget is a measurement tool; accountability, discipline and reviews are necessary for control
A budget requires complete participation by all levels of management
Large variances between planned performance and budget objectives indicate a weakness in one or multiple areas:
Poor estimates
Poor feedback and lack of timely, corrective action
Know your operation. Know the people in your operation. Seek feedback. Experience your mission hands-on.
Don’t gloss over this. Get to know each of your missions intimately
How many supplies does each unit have available?
Where are the supplies stored? Are they controlled? Are folks scraping by unnecessarily?
Do you have excess between units that could be shared?
Who is actually watching the cable TV? Are we driving every vehicle on the GSA lease? Who is using the MiFi and why?
How many people are under each cost center? Have you done a cost per person analysis on things like TDY or GPC? Are there outliers? Why might that be (rank, job, special equipment, specific conferences/training)?
Is your unit deploying this year? If so, when? Will that cause your requirements to increase or decrease? Both scenarios are plausible, but not possible.
Do you know how your budget was determined? Could you explain it to the Wing Commander?
How are you evaluating performance? What is the benchmark?
Have you created a feedback loop with your managers? Periodic budget reports should generate feedback on performance variance against budgets
For feedback to work properly, it should be regular, expected, consistent and timely.
The best feedback loop is to sit down monthly with each cost center manager to review the budget-to-actual variance report.
Constantly incorporate changes. Budgets are living, breathing documents.
Find the right balance. Generic or vague estimates are worthless. But the cost benefit analysis must be reasonable. Commanders can’t know every single detail months in advance, but should be able to provide enough of an outline to “frame out” a budget.
Initiate Responsibility Accounting. Responsibility accounting means structuring systems and reports to highlight the accountability of specific people (cost center managers). Individuals within each organization must be empowered with both the budget and authority to execute their mission. One without the other is pointless.
Separate your budget into fixed versus variable costs. This greatly reduces the number of lines to review.
Unfortunately, fixed costs, because of their apparent static behavior, are not always reviewed regularly and critically to determine reasonableness. These are your biggest cost drivers; give them the attention they deserve each year.
Variable costs like GPC and travel are the areas to scrutinize most closely. Rarely does a “copy/paste” budget hold up to close scrutiny.
One major concern of relying upon historical budgets as a basis for future prediction is that a unit may be perpetuating past inefficiencies.
Relationship of Cost to Review Frequency (insert graph)
Legacy – NP in 11th and 12th position in SDN. PC Code ST. Base obligates.
DEAMS – MP in the 11th and 12th position in SDN. Planned PO. Requisition (PR) Amendment will have Purpose code “0” (zero). Original PO with Purpose code P auto obligates. Approved PR Amendments must be associated to Original PO. Do not intermix EEIC/OCs on Transportation MORDS.
See Object Classes/EEICs below to use for the HHG/NTS
See below for the acceptable Object Classes/EEICs available
OCONUS PCS Shipment, OCONUS Cargo (Freight) require both a commercial and an organic MORD
MTA/PAX Organic Accounting (G-MORD) must be sent to the DCBS.Helpdesk@us.af.mil. The subject line should include MTA/PAX MORD, CAER account #, and CIC.
Freight/CARGO (Commercial/Organic) cannot use the EEIC/Objects classes designated for Commercial HHG and NTS:
For HHG, HHG Prog Code, HC = 46200 or 220.1101, 46203 or 220.1103, 46250 or 220.1104 , 55792 or 257.2292, 55793 or 257.2293
For NTS HHG Program Code, HS = 55791 or 257.2291
All others OC/EEICs allowed will be coded Freight and the HHG program field should be blank
HHG Prog Code in TGET is the driver to the Syncada Chart of Accounts (COA) for invoicing
Commercial MP MORDS cannot use EEICs for Organic MM MORDs
Organic MM MORDS cannot use OCs that crosswalk to EEICs that begin with 462% (those are for Commercial purposes)
Please review OCs in the 253 category to select the best OC/EEIC
MM MORDS need to be manually obligated at base level. Please double check to be sure both the requisition and purchase order are approved
The Purchase Order/MORDS must be obligated for the document to flow to TGET
You must check TGET to ensure your MORD/LOA is properly loaded to TGET (this usually occurs 3-5 days after obligation):
