BUDGET AND ACCOUNTING RESOURCES SYSTEM (BARS) HIGH LEVEL REQUIREMENTS (HLR)

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP90-00191R000100060040-3
• Release Decision: RIFPUB
• Original Classification: U
• Document Page Count: 36
• Document Creation Date: December 23, 2016
• Document Release Date: October 24, 2013
• Sequence Number: 40
• Publication Date: February 10, 1987
• Content Type: MISC

Declassified and Approved For Release 2013/10/24: CIA-RDP90-00191R000100060040-3
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BARS-HLR-1.2
February 10, 1987
BUDGET AND ACCOUNTING RESOURCES SYSTEM
(BARS)
HIGH LEVEL REQUIREMENTS
(HLR)
Prepared By
BARS Project Team
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CONTENTS
page
1. INTRODUCTION
2. CURRENT SYSTEMS
1
2
Financial Resources System (FRS)
2
General Accounting System (GAS)
2
Budget Ranking System (BRS)
3
3. ORGANIZATIONAL STRUCTURE
4
4. OBJECTIVES
5. REQUIREMENTS
6
General Requirements
6
Technology
6
Flexibility
6
Edits
6
Reports
7
Security
7
Audit Trails
7
Backup and Recovery
8
Remote Location Data Exchange
8
Interfaces
8
Human/Machine Interaction
9
System Configuration
9
Certifications and Approvals
9
Budgetary Control
10
Functional System Components
10
Management Information Function (Project)
10
Budget Formulation Function
11
Office Formulation Sub-Function ......
. . 11
Agency Formulation Sub-Function
13
Ranking Sub-Function
15
Budget Execution Function
15
Operating Budget Sub-Function
16
Obligation/Commitment Sub-Function
17
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Expense Sub-Function 18
Accounting Function 19
Monetary Sub-Function 19
Accounts Receivable Sub-Function (Advances) 20
Accounts Payable Function 21
General Ledger Sub-Function 21
Appropriation Sub-Function 21
Interfaces 23
Logistics Integrated Management System (LIMS) 23
Automated Compensation and Information System
(ACIS) 23
CRAFT 24
PERSIGN 24
Travel Authorization System 24
Financial Management System (FMS) 24
Operating Environment 24
6. GLOSSARY 26
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1
INTRODUCTION
The Budget and Accounting Resources System (BARS) program team was
formed in September 1984 consisting of representatives from the
Office of Finance and the Office of Data Processing. Preliminary
tasks included the review of existing documentation, and, to some
extent manual procedures. This document which contains the high
level requirements for BARS has been prepared as a result of the
review. After approval by the Office of Finance BARS Requirement
Review Board it serves as the catalyst for further system
definition.
The Budget and Accounting Resource System (BARS) will replace three
existing systems - Financial Resources System (FRS), General
Accounting System (GAS), and Budget Ranking System (BRS). BARS will
be an integrated online financial management system allowing
extensive control of budget formulation, budget execution and
accounting processes. It will provide the essential tools that
managers and financial officers require to be more effective and
productive and will satisfy the statutory requirement to maintain
accurate and timely financial records in accordance with established
policies and procedures.
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CURRENT SYSTEMS
2.1 FINANCIAL RESOURCES SYSTEM (FRS)
The FRS which is the Agency's budgetary system became fully
operational in 1973. It is the building block for financial
administration in the Agency. Budget entities called projects are
created in FRS and all financial activity associated with these
projects are tracked from budget formulation through budget
execution. FRS utilizes the GIMS II data base management system
which provides for on-line input of budget formulation data.
Accounting data which is used to monitor the budget execution is
passed nightly from GAS. The system provides a limited on-line query
capability but most critical reports are produced off-line. The
off-line report production method is extremely cumbersome especially
during the Agency's three principal budget exercises.
2.2 GENERAL ACCOUNTING SYSTEM (GAS)
GAS serves as the official Agency record for financial
accountability. It provides the mechanism to control and monitor
allotments, funds, commitments, obligations, encumbrances,
expenditures and property issues. It became operational in 1976 and
was originally an off-line system that was updated nightly with data
that was input to a key-to-disk data entry system. In 1983 certain
portions of the system were converted to the GIMS data base
management system which allows users to input commitment and
obligation data on-line. Although the system satisfies most of the
original requirements, it is difficult to maintain or enhance.
Additionally, several stand-alone systems have been developed (most
notably a monetary system) to respond to known GAS deficiencies.
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2.3 BUDGET RANKING SYSTEM (BRS)
When the Federal Government adopted the Zero-Based-Budgeting (ZBB)
concept the FRS was unable to accommodate a variety of budget
levels. ZBB was subsequently replaced with Capabilities Program
Budgeting which also required a variety of budget levels ,thus, the
BRS was developed in 1982 to supplement FRS in that phase of the
budget process. BRS is an on-line system utilizing the facilities
of the Agency's interactive system - VM/CMS. Since BRS does not
interface with FRS, users are required to input some of the same
data in both systems.
These systems which are maintained by Agency staff personnel,
contain approximately 143,000 lines of code. Modifications have
become increasingly complex and costly and in some cases do not
satisfy existing and future needs.
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ORGANIZATIONAL STRUCTURE
The Agency is divided into four directorates. Each Directorate is
further divided into offices, of which there are approximat sixty,
which are further subdivided into divisions. Divisions are composed
of branches. Beneath the branch level are projects. Projects are
further broken down as to sub-object classification (SOC) which are
used to define the category of expense. An example of this would be
the Directorate of Administration which contains the Office of
Finance. Within the Office of Finance is the Accounts Division which
contains the Data Base Management Branch. The projects equate to
cost centers which contain sub-object classifications for salary,
travel, etc. The project/SOC is the basic building block for budget
formulation and is used for collecting cost for budget execution and
financial reporting. Any Agency financial system must be capable of
collecting and reporting data at these hierarchal levels;
Directorate, Office, Division, Branch, Project and SOC.
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OBJECTIVES
The following are the major objectives of BARS:
1. Consolidate the budget formulation, budget execution and the
accounting functions into an integrated financial management
information system.
2. Improve the responsiveness, efficiency and effectiveness of
the Agency's budget formulation and execution processes by
providing enhanced automated techniques and significantly
update and improve the recording and reporting functions of
the accounting system.
3. Through improved human/machine interaction reduce the human
effort required to process and review financial data. One of
the key areas in this objective is to provide increased
capability for manipulating data and thus circumventing the
need for manual report preparation.
4. Maintain sound financial control in accordance with the
Government Accounting Office policy and standards except
where specific exemptions have been authorized.
5. Provide technical discipline for organizationally
decentralized financial transactions which would include
imposing technical accounting and financial standards
throughout the Agency at all levels and locations as well as
providing standardized training, procedures, and staffing
related to financial functions and operation of systems.
6. Use current state-of-the-art technology and techniques in all
stages of system development including use of commercially
available software which satisfy requirements.
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5
REQUIREMENTS
This section discusses the BARS high level requirements.
5.1 GENERAL REQUIREMENTS
5.1.1 Technology
The new system must employ latest state-of-the-art technologies.
This includes a flexible data base management system that provides a
report generation facility that can be manipulated easily by non-EDP
professionals; on-line input and retrieval of data; utilization of
analysis, graphics, spreadsheet and report packages to allow users
to locally manipulate the data, and employment of electronic mail to
eliminate the use of paper documents to the largest extent possible.
5.1.2 Flexibility
It must be flexible enough to adapt to changes both external, such
as the ZBB, and internal, such as organizational changes in top
level management which result in new reporting requirements as well
as unanticipated day-to-day needs for data in various formats.
5.1.3 Edits
The system must possess front-end edits and validations to ensure
the correctness of data being entered. These edits must display
error messages on-line and require that correction be made before
accepting the data. These error messages must be sufficiently
self-explanatory so that reference manuals are not required to
understand the nature of the error detected. Display of an error
code without an accompanying definition of the error is
unacceptable.
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5.1.4 Reports
It is necessary that the system be able to produce both recurring
and ad-hoc reports. The recurring reports are regularly scheduled
reports produced on an annual, semi-annual, monthly, weekly and
daily basis. The ad-hoc reports are those produced by a user
whenever the need arises. This capability will require that the user
be able to extract desired segments of data and manipulate and
format it in any manner needed at the time. This capability must be
provided in a manner other than the rigidity of pre-formatted menus
but rather through a very user friendly query language or through
downloading to a micro-processor or a combination of both. Also a
query capability is needed so that users may query on-line the
status of any budget or accounting file. This is especially needed
for certain general ledgers, such as those general ledgers
pertaining to cash, advances and payables.
5.1.5 Security
A necessary consideration is that the system provide security
safeguards that allow user access on an authorized basis. This
requires that a user can only update and retrieve data within their
spheres of activity within the data base. Additionally, spheres of
activity may be broadened for higher levels within the
organizational hierarchy therefore retrieval of data at these wider
levels must be restricted to specified personnel.
5.1.6 Audit Trails
Audit trails must be provided so that all system activity can be
traced. A transaction register must be provided on demand both in
hard copy form and terminal display which will reflect pertinent
data regarding the transaction e.g. date, time, user identification,
etc. In addition to providing data regarding the individuals
initiating a transaction, audit trails should also be provided to
link back to the approving and certifying officers concerned with
that transaction.
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5.1.7 Backup and Recovery
The system must provide backup and recovery features. These
features must include automatic journaling and database backup and
recovery utilities to protect the integrity of the data against
software or hardware failures.
5.1.8 Remote Location Data Exchange
The system must allow for receipt of data from locations outside the
Headquarters area with such data being able to update the system.
Also at some future point in time it must also be capable of
providing those locations with the ability to retrieve data from the
on-line environment.
5.1.9 Interfaces
FRS and GAS are currently interfaced with two payroll systems and
two Logistics systems. The new system will require similar
interfaces. A Logistics Integrated Management System (LIMS) is being
developed to replace the current Logistics systems. It is being
designed as an on-line system to allow for the input of
requisitions, processing of procurement actions, payment of vendor
invoices as well as other Logistics transactions.
A new payroll system (ACIS) is being developed to replace the
current payroll systems. It is planned that this system will also
operate in an on-line environment.
The Agency is also developing a system for its remote
installations. This system (CRAFT) will allow those installations
through the use of the Agency's communications facilities the
capability of interactively updating .and retrieving data from
Headquarters computers.
BARS must be designed to interface with these systems. In addition,
it must be capable of interfacing with the State Department's
Financial Management System (FMS) which is currently under
development. Additionally, BARS must have an interface with the
Agency personnel system - PERSIGN - to provide data for personnel
costs and positions. Finally, the Agency is planning to develop a
travel system to automate the process of preparing travel orders and
accountings. This system must interface with BARS for the purpose of
passing travel obligations, advances and expenditures to update the
budget monitoring function and subsidiary ledgers.
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5.1.10 Human/Machine Interaction
The system must utilize intelligent terminals that are easily
manipulated by non-EDP professionals. All input transactions should
prompt the user for specific information based on the input
transaction code. The user query capability must be based on a
modern report generation system that can be easily manipulated by
non-edp professionals. Help facilities must be available to assist
with both the input and query functions. -
5.1.11 System Configuration
The system must consist of both main-frame and micro-processors.
The micro-processor portion shall encompass work stations consisting
of micro-processors, color visual display units, printers and
graphics plotters. These will be called Budget and Accounting
Workstations (BAWS) which will both receive data from and provide
data to the mainframe as well as local data manipulation The BAWS
must serve a dual role as CPU's for individual processing and as
terminals for data input to the main frame; e.g. a budget officer
may use the BAWS to manipulate downloaded data into desired trend
analysis reports or may use it as an input device to update
obligations to the obligation/commitment sub-function.
5.1.12 Certifications and Approvals
User profiles must be structured to allow for various levels of
approval and certification in an environment of electronic approval.
This will require a method of authenticating the identity of
individuals which goes beyond the present use of userids and
passwords. This will involve, but is not limited to, the use of
card-key devices, signature verification or morphological
techniques. This will further require that the scope of each
individual authority - dollar limitations, project numbers, specific
approvals, etc. - be included in their profile. Any approvals that
are outside of these parameters would be rejected and the individual
initiating the action would be notified.
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5.1.13 Budgetary Control
The system must automatically check for availability of funds
against a given allotment. This same capability must also be
provided to check for availability of PRA.
5.2 FUNCTIONAL SYSTEM COMPONENTS
The system will consist of four major functions: management
information, budget formulation, budget execution, and accounting.
These functions will be further decomposed into sub-functions. It
will be necessary that these sub-functions interact so that
transactions being entered be applied, as necessary, across the
system. Further the system must allow for automatic closing entries
on a daily, monthly, and yearly basis.
5.2.1 Management Information Function (Project)
The Management Information Function is the keystone to the BARS. It
contains all of the agency's project (or cost centers) and the
information pertaining to each project. This project data must be
provided to other functions both within the budget sub-system and
the accounting sub-system. This data is used to validate project
numbers being input to the system in the other functional areas as
well as providing the other functions with necessary data elements
containing the allotment information or program information
pertaining to the individual project. Key features are:
1. Data is input on-line by individual budget officers.
2. Contains all pertinent information for approved Agency
projects.
3. Data must be edited by tables to verify accuracy of input.
4. Inputter must be identified to assure they are only inputting
data for their office.
5. Allow flexibility to expand for new data elements or delete
obsolete ones as the budget environment changes e.g. ZBB,
CPB, etc.
6. Must include types of appropriations and tenure of funds to
allow for multi-year fundings and appropriations.
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7. This function provides project data to the Office Formulation
Sub-function, the Agency Formulation Sub-Function and the
Accounting Function.
8. This function will provide data to external systems such as
ACS, LIMS and PERSIGN to be used for validation of project
numbers within those systems.
5.2.2 Budget Formulation Function
This function ?is used to collect and store budget data for the
purposes of formulating the various budget exercises and ranking
budget packages at differing resource levels. This function
consists of three sub-functions: Office Formulation Sub-Function,
Agency Formulation Sub-Function, and Ranking Sub-Function. The
Office Formulation Sub-Function will be used by the offices to
formulate budget requirements for positions and funds at the lowest
level. This data, in turn, will be summarized and passed to the
Agency Formulation Sub-Function. This sub-function will be utilized
at the Comptroller and Directorate level and will be used to
consolidate and manipulate the budget data into the formats to be
used in Agency submissions to external entities such as OMB and
Congress. This sub-function will provide data to the Ranking
sub-function which will consolidate the data into discrete work
packages to be ranked in accordance with the capabilities
programming requirements.
5.2.2.1 Office Formulation Sub-Function
This sub-function will be a microprocessor hosted system that will
provide budget formulation support to the lowest budget entity
(office/expenditure center). It must include the capability to
transfer data to and from the mainframe hosted Agency formulation
system. One of the primary advantages of this system is the
decentralization of the the budget formulation output requirements
that currently overburden the central system. Users at the
office/expenditure center level will be able to produce the
necessary outputs using a local output device. Key features of this
function are
1. Data from the Management Information Function will be
downloaded to the Office formulation system. This file will
contain all of the manage- ment information associated with
each project as created by the individual offices. The
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changes to this data will be made through the Management
Information Function and downloaded to the Office formulation
Sub-function
2. This sub-function will include a menu driven capability to
add, change or delete seven years of cost data at the line
item level. Input requirements for this menu will include the
optional capability to record a line item description i.e.
information below the Sub-Object Class (SOC) level that will
be beneficial to support Office budget formulation
requirements. The system will also include a menu driven
capability to add, change , or delete position, full time
equivalency, and grade information at the project/SOC level.
3. This sub-function will incorporate individual Budget and
Accounting Workstations (BAWS) consisting of microprocessors,
color visual display terminals, printers and graphics
plotters which will operate in a stand-alone environment or
be linked to the mainframe.
4. A user friendly report generation capability that will
provide the capability to manipulate the data in an efficient
and rapid manner. This will include the ability to formulate
both ad hoc and standard reports at the BAWS and produce hard
copy reports. Standard reports will include all of the
required CPB forms and the programmatic reports required in
the Budget Call.
5. This sub-function must provide an electronic spreadsheet
environment to be utilized in developing various budget
estimates in desired formats such as shown in the following
two requirements.
6. This sub-function will provide the capability to spread
personal services costs based on a given set of formulas. The
system must provide the ability to quickly and efficiently
change these formulas.
7. This sub-function must be capable of projecting out year cost
estimates based on a given set of inflation factors. It must
also provide the ability to quickly and efficiently change
these factors.
8. This sub-function must be capable of processing textual data.
This feature will provide the capability to incorporate
textual data into a variety of output formats.
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9. This sub-function should include a graphics package that can
be efficiently manipulated by users.
10. This sub-function must be capable of producing all budget
worksheets as are currently being produced by the present
system.
11. The capability to key on any of the management functions e.g.
target, program, category, etc. must be available to produce
budget reports in any desired format.
12. This sub-function must provide the ability to store budget
and textual data on disk after each budget exercise with the
ability to re-load the disk for report generation purposes,
if required.
13. The system will provide the capability to summarize the data
at the project/SOC level and provide this summarized data to
the Agency budget formulation sub-function.
5.2.2.2 Agency Formulation Sub-Function
The Agency formulation sub-function is a main frame system that will
provide direct support to the Directorates and the Comptroller
during the three major budget exercises. Most of the data for this
sub-function will be provided by the Office Formulation
Sub-Function, however, a menu capability will be required to make
changes, if required, by the Directorates and the Comptroller. This
sub-function should provide the same capability to the Directorates
and the Comptroller as the Office Formulation Sub-Function provides
to the individual offices. The capabilities of the Agency
Formulation Sub-Function should mirror the capabilities of the
Office Formulation Sub-Function. The difference is that the Office
Formulation Sub-Function is designed to provide support to the
individual offices in preparing their budgets. The Agency
Formulation Sub-Function is designed to support Directorate and
Comptroller requirements. As such, the Agency Formulation
Sub-function must include the following requirements many of which
are also incorporated in the Office Formulation Sub-Function.
1. Data is provided from the Office Formulation Sub-Function.
Changes to the data may be made on-line.
2. Provide for on-line display of Agency budget reports as well
as for on-line updates. This must include a menu driven
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capability to add, change, or delete seven years of cost data
as well as manipulate position and grade data.
3. Utilize word processing to be able to produce the textular
budget data and combine it with numeric data. This
sub-function must provide the capability to incorporate data
into a variety of output formats.
4. Data from the Management Information function must be
provided to this sub-function.
5. This sub-function should provide a graphics package that can
be efficiently manipulated by users.
6. There must be a capability to key on any of the management
functions e.g. target, program, category, etc. This must be
available to produce budget reports in any desired format.
7. The system must have a user-friendly report generation
capability that allows data manipulation in an efficient and
rapid manner.
8. This sub-function must provide an electronic spreadsheet
environment to be utilized in developing or manipulating
various budget estimates.
9. This sub-function must provide the ability to store budget
and textular data on each of three individual budget
exercises and provide the capability to retrieve it when
required.
10. Provide for the computer generation of all schedules and
reports. e.g. ADP schedules, Schedules of Reimbursements and
Advances, etc. as well as Agency level reports such as the
'pony blankets'.
11. This sub-function must provide the capability to download
data to the BAWS for manipulation into desired formats.
12. Data developed in this sub-function should be provided to the
ranking sub-function.
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5.2.2.3 Ranking Sub-Function
This sub-function will be used at the Directorate and Comptroller
levels to rank budget packages in accordance with the requirements
of Capabilities Program Budgeting. It must be capable of producing
iterative ranking reports in a timely and efficient manner.
1. This sub-function should utilize summarized data from the
Agency formulation sub-function.
2. Directorate and Agency ranking levels will be input on-line
by the office of the Comptroller and Directorate budget
offices.
3. Provide capability to consolidate the data from the Agency
formulation sub-function into discrete work packages.
4. Allow for ranking the work packages in accordance with the
capabilities and programs budgeting requirements.
5. Outputs from this function will be the rankings of the budget
data at various levels.
6. The capability must be provided to rank packages at two
different levels- the Directorate level and the Comptroller
level.
7. This sub-function should provide capability for modelling the
data through what-if scenarios.
8. This sub-function should have the capability of graphically
portraying cost and benefit curves to facilitate analysis of
what- if scenarios.
_ 5.2.3 Budget Execution Function
This function contains the budget and expense data for the Agency.
This includes operating budget data which represents the funding
authorities as well as commitments, obligations, expenses,
encumbrances and issues against these authorities. It must use data
provided by the Management Information Function, in conjunction with
data from the various sub-functions and external interfaces to
produce trend reports. In addition, trend data must be available
through on-line retrieval as well as hard copy reports produced on
demand. This trend data must allow for the capability to portray
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data for commitments, obligations, expenditures, encumbrances and
issues against the operating budget data at various levels including
the project/SOC level, project level, target level and country
level, etc. The capability must also be provided to retrieve and
array this data by type of Agency allotment. This function must
further provide the ability to monitor obligations against expenses
in an on-line environment as well as allow for the monitoring of the
status of obligations and the status of encumbrances both on-line
and in hard copy output. This function must provide the capability
to down-load main frame data to the BAWS for purposes of data
manipulation and report generation.
5.2.3.1 Operating Budget Sub-Function
This sub-function will contain the operating budget data which
represents the funding authorities. It is through data contained in
this sub-function and portrayed against the data provided, by the
other sub-functions and interfaces that the monitoring and trend
analysis of the Agency operating budget is made possible.
1. Allow for storage of Agency operating budgets by Allotment
Code, project and SOC.
2. Provide the capability to differentiate between funds and PRA
in the operating budget. This should consist of a method for
allowing the budget officers to make on-line inputs to
convert the initial funds portion of the operating budget
into the desired PRA amount. This should be done at the
project level.
3. Provide the capability to receive the initial operating
budget from the Agency formulation function and provide
on-line input for a separate field to accommodate changes.
This will provide for variance analysis between planned and
actual (reprogramming report).
4. Data from the obligation/commitment sub-function,
encumbrance/issue sub-function, and expense sub-function must
be summarized at the project/SOC level and passed to this
sub-function.
5. This sub-function must provide the capability to down-load
operating budget, commitment, obligation, encumbrance, issue
and expense data to the BAWS where it can be manipulated and
produced in any desired format including both terminal and
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hard-copy displays in tabular, textular, or graphics outputs
or a combination of all three.
6. It will serve as the authority for providing the availability
of funds and PRA to other systems such as LIMS and the Travel
System.
7. In concert with Management Information Function this function
will provide the capability to produce all trend analysis
reports in hardcopy format.
8. :This sub-function must receive necessary data from PERSIGN to
produce average salary reports.
5.2.3.2 Obligation/Commitment Sub-Function
This sub-function will contain obligation and commitment data to be
portrayed against the operating budget. It will operate in the same
manner as the current ORN data base. It will receive data from the
individual budget officers as well as external interfaces and will
provide data to other sub-functions. Under the current system, each
obligation is unique and distinct. It is identified by an Obligation
Reference Number (ORN) which contains data to identify the Fiscal
Year, Office, Station, and the obligation source, e.g. Travel Order
Number, etc. Each individual ORN has connected with it certain data
elements such as project number, SOC, description, etc. This data
must be provided to other sub-functions such as the expense
sub-function, accounts receivable sub-function, etc.
1. Input will be done on-line by various budget officers at the
Obligation Reference Number (ORN) level. This sub-function
should operate in a manner similar to the current ORN data
base. It should capture a wide variety of data at the time of
commitment or obligation. Such data would include project
number, SOC, expenditure code, and other desired elements.
2. Data for commitments and obligations for equipment and
contracts procured through the centralized procurement entity
must be provided to this sub-function by the Logistics
Information Management System (LIMS).
3. The management information function will be used for editing
project numbers.
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4. Data being input must be edited against tables to assure
integrity.
5. This sub-function must produce an exception
(commitment/obligation difference report) whenever the
obligation amount significantly varies from the amount of the
commitment. The percentage of variance is yet to be
determined.
6. This sub-function must receive payroll obligation data from
ACS.
7. This sub-function must receive obligation data from the
Travel System.
8. This sub-function must receive encumbrance data from LIMS.
9. A capability must be provided to allow for automatic
generation of recurring obligations. This involves a code
that the user can input at the time an obligation is created.
This code will direct the system to generate a similar
obligation for a specified number of months.
10. There are times when obligations with differing SOC's must be
linked together. The most prevalent example of this is travel
where several SOC's are involved on one travel order. A
mechanism must be provided for accomplishing this.
11. This sub-function in conjunction with the Expense
Sub-Function and the Management Information Function must
produce a report similar to the current Open Obligation
Activity Report (00AR).
5.2.3.3 Expense Sub-Function
This sub-function is used to collect expenditure data and liquidate
the obligation against which the expenditure is made. Expenditure
transactions must be compared at the ORN level against the
obligation/commitment sub-function to extract data captured at time
of commitment or obligation such as project number, SOC, expenditure
code, etc. It must also partially or, fully liquidate the
obligation. Further, it must provide data to the operating budget
sub-function as well as the appropriation sub-function. It will
receive data from external interfaces such as ACIS and LIMS.
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1. Provide for input of expenditure data on-line by the budget
officers and allow for it to be passed from the travel
system, ACS, LIMS, and CRAFT.
2. Provide for the on-line retrieval of expenditure data.
3. Provide capability to retrieve historical expense records.
4. This sub-function must receive issue data from LIMS.
5. Data from this sub-function must be downloaded to BAWS to
provide capability for data manipulation and report
formatting.
5.2.4 Accounting Function
The accounting function contains the accounting data for the Agency.
This includes the total accounting structure which encompasses
accounts receivable, accounts payable and various subsidiary
ledgers. It also contains the monetary sub-function and the
appropriation sub-function. A prime requirement for this
sub-function is that it allow for ease of making adjustments. The
system must possess the capability to allow adjustments and
processing of transactions in one accounting period, e.g. month,
fiscal year, etc. while processing transactions in the current
period.
5.2.4.1 Monetary Sub-Function
This sub-function contains all detail information concerning Agency
cash accounts. Access to this information will be strictly
controlled so that only authorized individuals may manage and
control the monetary accounts. This sub-function will require a
real-time update capability to provide managers with the necessary
tools to manage cash flow requirements in an efficient manner.
1. Allow for cash disbursements through the use of Automatic
Teller Machines (ATM) or like devices.
2. Data will be input on-line by authorized officers and by
financial customers via ATM-like devices.
3. Provide on-line capability for reconciling bank accounts.
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4. Allow for on-line update of
cashier point-of-transaction
5. Provide for Travel system
advances to be given through
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cash disbursements through both
terminals and ATM-like devices.
to establish authorization for
ATM-like devices.
6. Limit access, updating and query to authorized
7. Provide for data to be
Sub-function.
individuals.
passed to the General Ledger
?
5.2.4.2 Accounts Receivable Sub-Function (Advances)
This sub-function contains the outstanding advances. It comprises
advances for cash and tickets to Agency employees as well as
advances to field offices, projects, and other government agencies.
It must provide an aging capability to allow for monitoring of
delinquent advances.
1. Data will be input on-line by budget officers and other
appropriate components.
2. Data may be passed from other systems - ACIS, CRAFT and
Travel.
3. Data will be passed from the monetary function.
4. Provide a capability to update and monitor all advance
accounts on-line.
5. Allow for link between word processing and advance accounts
to generate dunning memos and distribute them through an
electronic mail facility.
6. Allow for aging of advances and automatic generation of
delinquent accounts.
7. Provide a feature that will prevent advances from being given
to individuals who are currently delinquent in their
accountings.
8. Provide for downloading to BAWS for account analysis.
9. Provide for data to be passed to the General Ledger
Sub-Function.
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5.2.4.3 Accounts Payable Function
This sub-function represents the Agency's liability for payment to
contractors and vendors for materiel received or services rendered.
1. Requirements for this sub-function are TBD.
5.2.4.4 General Ledger Sub-Function
This sub-function contains the various subsidiary ledgers which
comprise the Agency's accounting structure.
1. Allow for capability to update and monitor all of the
subsidiary ledgers and memorandum accounts in an on-line
environment.
2. Provide for the capability to download subsidiary ledger data
from the main frame to the BAWS in order to manipulate the
data to produce reports in any desired format.
3. Allow for LIMS to provide data for receiving and issue of
inventory and inventory cost adjustments to update various
general ledgers.
4. Allow for ACIS to provide payroll data to update appropiate
general ledgers.
5. Produce trial balance and balance sheet on-line or in hard
copy.
6. Utilize automation to the fullest possible extent in
preparing the annual financial report.
7. Provide for data to be passed from other Accounting
sub-functions.
5.2.4.5 Appropriation Sub-Function
This sub-function contains the summary totals for the Agency's
appropriation. It represents the U.S. Government investment which
equates to the owner's equity in commercial accounting. It is
increased by new appropriations or advances and reimbursements from
others. It provides total appropriation accountability for two
years following expiration of the appropiation. It must provide
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data to the general ledger sub-function and receive data from that
sub-function as well as the obligation/ commitment sub-function and
the expense sub-function.
1. Allow for data to be passed to and from the general ledger
sub-function.
2. Allow for obligation/commitment sub-function to pass data to
update appropriations at the time obligations are recorded.
3. Allow for expense sub-function to pass data to update
appropriations at the time expenses are recorded.
4. Provide capability for on-line terminal input of funds
allotment and PRA data. Such input must be limited to those
offices designated by the Office Of the Comptroller.
5. Automate the year end closing procedures.
6. Provide for multi-year appropriations.
7. Utilize automation to the fullest possible extent in
preparing the annual financial report.
8. Provide capability for data for commitments, obligations,
encumbrances, expenses, and issues to be be passed to this
sub-function at the office level by fiscal year, allotment
and type of expenditures.
9. Utilizing the downloading feature to BAWS, provide the
capability to array the above data against the allotment data
and present it in either terminal or hard copy display.
10. Provide for differentiation as to types of appropriations and
the allotments pertaining to that appropriation.
11. Allow for identification of obligations and expenses with
appropriate allotments e.g. general, restricted, etc.
12. Allow for passing data to the general ledger sub-function.
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5.3 INTERFACES
5.3.1 Logistics Integrated Management System (LIMS)
This system is used for requisitioning supplies and equipment as
well as for requesting services. It consists of inventory and
procurement functions as well as other functions vital to financial
operations such as receiving and payment. It will interface with
BARS for the purpose of property management.
1. Provide for the receipt of commitment, obligation,
expenditure encumbrance and issue data to update appropriate
BARS files.
2. Allow capability to provide LIMS with project data including
authorities for property requisitioning and funding
approvals.
3. This interface must produce a report similar to the current
Open Encumbrance Activity Report (OEAR).
4. This system must provide Budget Officers with an on-line
capability to analyze their encumbrances and issues.
5.3.2 Automated Compensation and Information System (ACIS)
This is the Agency payroll system which will be used for recording
time and attendance as well as computing the salaries, benefits and
withholdings for Agency employees and producing the payroll.
1. Allow for receipt of pay, benefit and withholding data and
update the affected subsidiaries.
2. Generate obligations based on the payperiod expense and
preprogrammed factors.
3. Based on payroll expenditures liquidate existing obligations.
4. Update other BARS sub-functions with obligation and expense
data.
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5.3.3 CRAFT
The Agency system to automate field installations and ultimately
provide for direct interaction between Headquarters and field.
5.3.4 PERSIGN
The Agency personnel system. It will provide BARS with information
on positions and salaries.
1. Allow for receipt of personnel data to be used for monitoring
average salary and positions.
5.3.5 Travel Authorization System
An Agency system to automate the travel process. It includes travel
orders, advances, and travel accountings.
1. Provide for capability to receive data from travel module to
update advance accounts and other affected subsidiaries.
5.3.6 Financial-Management System (FMS)
A world-wide financial system being developed by the Department of
State to capture all financial data at the source.
1. Provide for capability to receive data from FMS to create
obligations and expenses for those individuals supported by
the department.
5.4 OPERATING ENVIRONMENT
This section includes the technical requirements relating to the
current Agency hardware configuration.
1. The Office of Data Processing systems operating environment
consist of IBM or IBM compatible hardware (i.e. 3081K
processors and 3380 disks) The central processing units (CPU)
are run in a network mixture of MVS/XA and VM/SP/HPO/CMS
operating systems. The work for the MVS/XA machines is
scheduled by Job Entry Subsystem (JES3). Data security for
the batch complex is handled by SKK's Access Control Facility
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2 (ACF2). The JES3 systems support Network Job Entry (NJE)
and RSCS Networking for batch submission from VM/CMS users.
Compilers supported by the complex are Assembler, PL/1,
FORTRAN and COBOL.
Printed output for the central facility is handled by JES3
Output Services Facility and scheduled on Xerox 9700 Computer
Printing Systems, and IBM 6670 printers. ? Both printers are
"cut-sheet" printers. Fanfold paper, screenline paper is
supported by the central facility on IBM 3211 printers, but
only on request. Remote Printing facilities support a
combination of HETRA 3780 high speed printers (fanfold) and
IBM 6670 (cut-sheet) printers.
The standard terminal in the network is the Delta Data
DD8260, a TTY-like device, that communicates asynchronously
with the operating systems via Conversational Access Method
(CAM) control language. The terminals are linked to the
mainframes by COMTEN 3960 control units. The highest line
speed supported is 9600 BAUD. Plans for the future call for
an upgrade to the terminal network to 3270PC type devices,
but the TTY type devices will still be supported for the
foreseeable future.
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The BARS must fit into the above mentioned environment.
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6
GLOSSARY
Advance
Advances represent cash or tickets which are given to individuals
for which they must render a subsequent accounting. They may be
one-time such as for travel or continuing such as revolving or petty
cash funds. They represent a receivable to the Agency and must be
monitored to avoid delinquency in settlement or accounting.
Allotment
An authorization from the head of an Agency, or his designee, to a
subordinate to obligate and expend funds from the Agency's
apportioned resources. In this Agency, allotments are issued to each
Deputy Director by the Office of the Comptroller. Additions to the
allotment may be issued throughout the year to accomodete
reprogramming or new monies apportioned.
Apportionment
The authorization by OMB to the Director of the Agency to incur
obligations and spend money out of appropriations and other funds
made available to the Agency.
Appropriation
The Authorization by Congress (transmitted through OMB) to the
Director of the Agency to incur obligations and make payments out of
the treasury for specificied purposes within a prescribed amount.
Base Level
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Includes all resources needed to operate and maintain throughout the
budget year the capabilities that exist at the beginning of the
fiscal year.
Budget Cycle
The budget is the Agency's formal presentation of the essential
ingredients of a financial plan for the coming year. The Agency
budget cycle has three distinct submissions, the Program Budget, the
OMB Budget, and the Congressional Budget. Subsequent to
Congressional approval and apportionment, the operating budget is
established based on approved funding and used as the parameter for
monitoring commitments, obligations, expenditures, encumbrances and
issues during the execution stage.
Commitment
A means of earmarking funds until a legal or binding agreement is
effected at which time the commitment is converted to an obligation.
A request of contractual services would result in a commitment until
the contract is negotiated at which time an obligation would be
created to replace the commitment.
Capabilities Program Budgeting (CPB)
A method whereby Agencies request and defend their resource needs in
the context of their Agency's capabilities against substantive
objectives or targets. This methodology describes and displays
budget requests in terms of resources requirements against various
activities. It does this at three different levels - base level,
ongoing initiatives and new initiatives.
Disbursement
A payment of money by cash or check for properly authorized and
approved expenditures.
Encumbrance
? The commitment of a requisition for property against Property
Requisitioning Authority (PRA). For example, a requisition is placed
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for a typewriter which is estimated to cost $200.00. Therefore, an
encumbrance of $200.00 is established against the office's PRA.
Expenditure
A charge incurred against an allotment, for goods and services
received. They must be properly certified by an Agency Certifying
officer. Expenditures reduce the available appropriation.
Fiscal Year
A one-year time period for fiscal purposes during which an
appropriation is granted against which obligations and expenses may
be incurred. In the Federal government, the fiscal year is 1 October
- 30 September.
Funds
Used to differentiate between funds and PRA. In this context, funds
represent real dollars as opposed to PRA which is requisitioning
authority for which the dollars were relinquished for MPA. For
budget monitoring purposes it is always necessary to keep funds and
PRA as two distinct entities. (see PRA and MPA).
Issue
At the time requested property is distributed to a customer an issue
is made against the encumbrance. This both clears the encumbrance
and creates a cost to the customer's project.
Liquidation
Expenses liquidate obligations and issues liquidate encumbrances.
Accordingly, the outstanding balance of unexpended obligations are
referred to as unliquidated obligations or unliquidated balances.
The outstanding balance of unfilled orders are referred to as
unliquidated encumbrances. A liquidation may be full or partial and
is so designated by a liquidation code.
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Materiel Procurement Allotment (MPA)
This represents a stock fund account which is made up of the total
amount of PRA requested by each individual office. This allotment is
then used to purchase supplies and equipment. Offices may then
requisition materiels to the extent of their PRA. Materiel purchased
through MPA are committed upon requisitions, obligated upon time of
purchase order and expensed at time of payment. (see PRA)
New Intiatives
Requests for resources needed to enhance existing capabilities or
create new ones.
Obligation
An obligation is a binding agreement on the part of the government
to spend money for payrolls, travel, materiels, contracts, etc. and
reserves the funds for that purpose. Amqunts recorded as
obligations must be supported by documentary evidence such as travel
orders, purchase orders, negotiated contracts, etc.
OCAR
Open Commitment Activity Report This report reflects all commitments
that have been entered into the accounting system. These are arrayed
against the obligations and outstanding balances. It is used by the
B&F offices to monitor the status of their open commitments.
?EAR
Open Encumbrance Activity report. A report produced from data
provided by the Logistics System to the accounting system. This
report reflects the detail status of open encumbrances and issues.
It is used by the the B&F offices to monitor the status of their
open encumbrances.
Ongoing Initiatives
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Budget & Accounting Resources System February 10, 1987
Multiyear programs, projects, and systems approved in previous years
that have not yet attained full operating capability.
00AR
Open Obligation Activity Report. This report reflects all open
obligations in the accounting system and arrays them by ORN against
the expenditures and unliquidated balances. It is used by the B&F
offices to monitor the status of their open obligations.
Operating Budget
The actual funds allotted for the fiscal year as compared to the
funds requested in the budget submission. The operating budget is
monitored to the commitments, obligations and expenses. The PRA
portion is monitored to the encumbrances and issues.
ORN
Obligation Reference Number. A sequential number assigned to each
commitment or obligation at the time it is recorded in the
accounting system. It consists of fourteen digits.
Pony Blanket
A budgetary spreadsheet used for displaying the budget in many
different formats.
Property Requisitioning Authority (PRA)
This is an authorization to requisition supplies and equipment up to
a predetermined amount. Each office requests a portion of its funds
allotment in PRA. They, in effect, give up that portion of their
budget to be used in creating a stock fund account. In return they
recieve PRA against which they can request supplies and equipment.
Their requisitions for such materiels result in encumbrances and
issues against their PRA. (see MPA)
Program Call
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Declassified and Approved For Release 2013/10/24: CIA-RDP90-00191R000100060040-3
Declassified and Approved For Release 2013/10/24: CIA-RDP90-00191R000100060040-3
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Budget & Accounting Resources System February 10, 1987
General guidelines and instructions, issued by the Office of the
Comptroller, for the preparation and submission of a comprehensive
multi-year program (the current year, budget year, program year, and
four succeeding years) of major Agency activities.
Project
A budget entity used for controlling Agency personnel and dollars
resources and for collecting cost data. They provide management
with a method of formulating resource requirements and monitoring
actual use of them. Through the use of variou s data elements
associated with an individual project it is possible to array these
requirements and their costs across a multitude of dimensions.
Project Number
A six-digit number that identifies a project. These numbers are used
to record commitments, obligations, expenditures, encumbrances and
issues against the various projects and thus serve as cost center
numbers.
Reprogramming
The changing or shifting of resources within the approved operating
budget to accomodate to new requirements or adjust for changing
requirements as reflected in actual commitments and obligations.
SOC
Sub-Object Class. These are codes used to identify the categories of
expenditures e.g. salaries, travel, supplies, equipment, etc. The
SOC in conjunction with the project number becomes the basic
building block for developing new budgets and monitoring current
ones.
Sub-Allotments
The Deputy Directors sub-allot their allotments to their individual
offices. This aids the Directorates in controlling their financial
resources.
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Budget & Accounting Resources System February 10, 1987
Tenure of Funds
Different types of appropriations have differing time periods for
funds availability. Currently all of the Agency's appropriation is
on a single fiscal year basis. However, in the future, multi-year
funding may be implemented with the resultant need to identify funds
availability on a one, two, three or more year basis.
Trend Reports
A series of reports used for monitoring the operating budget. They
display commitments, obligations, expenses, encumbrances and issues
against the operating budgets in various arrays such as project/SOC,
program category, etc.
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