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Standard Financial Information Structure (SFIS)

STANDARD FINANCIAL INFORMATION STRUCTURE (SFIS)

The Standard Financial Information Structure (SFIS) is a comprehensive data structure that supports requirements for budgeting, financial accounting, cost/performance, and external reporting needs across the DoD enterprise. SFIS standardizes financial reporting across DoD and allows revenues and expenses to be reported by programs that align with major goals, rather than basing reporting primarily on appropriation categories. It also enables decision-makers to efficiently compare programs and their associated activities and costs across the department and provides a basis for common valuation of DoD programs, assets, and liabilities.

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.

Frequently Asked Questions (FAQs)

• SFIS Guidance – Frequently Asked Questions
• Request Form for OUSD(C) Response

SFIS Matrix

• BEA 11.2 Standard Financial Information Structure (SFIS)

SFIS Compliance Checklist

• How to use this checklist
• SFIS 11.2 Compliance Checklist

SFIS Standard Line of Accounting/Accounting Classification

• Standard Line of Accounting/Accounting Classification Memorandum
• Implementation Plan Template Instructions
• Implementation Plan Template
• SLOA to ANSI X12 Mapping
• Financial Management (FM) Implementation Conventions (IC)
• OUSD(C) Memo - Standard Nomenclature for BLIs in Budget and Execution Systems - April 26, 2022
  • OUSD(C) Memo Attachment - Request for Standard BLI Waiver
• SFIS/SLOA Validation Service - Functional Description Document 2022-1222

SFIS Values Library Service

• Services
• Introduction to the SFIS Values Library
• How to use the SFIS Values Library
• DCFO Memo - SFIS Attribute Values Sourcing - May 11, 2022

SFIS ERP Standard Configurations

• SFIS Oracle Standard Configuration
• SFIS SAP Standard Configuration

DoD Accounting Scenarios

• Accounting for Foreign Currency Fluctuation Gains and Losses under 097x0803
• DoD Working Capital Fund Accounting Scenario - Indefinite Contract Authority
• Defense Working Capital Fund Budgetary Resources Execution Guidance
• DCFO Memo Accounting for Internal Fund Distribution 2023-3023
  • Attachment 1, GF Scenario – Internal Fund Distribution – TI-097
  • Attachment 2, GF Scenario – Internal Fund Distribution – MILDEPs
• Internal Distribution of Budgetary Authority - Defense Working Capital Funds
• Gains and Losses on Foreign Currency Rate Fluctuations in Non-Monetary Business Transactions
• See also applicable Completed Solution Papers on the Defense Audit Remediation Working Group (DARWG) website on GuidanceWeb. (CAC Restricted)

DoD USSGL Transaction Library

• FY 2025 DoD USSGL Transaction Library
• FY 2024 DoD USSGL Transaction Library
• FY 2023 DoD USSGL Transaction Library
• FY 2022 DoD USSGL Transaction Library
• FY 2021 DoD USSGL Transaction Library
• FY 2020 DoD USSGL Transaction Library
• FY 2019 DoD USSGL Transaction Library

DoD Standard Chart of Accounts Implementation Guidance

• FY 2025 DoD Standard Reporting Chart of Accounts
• FY 2024 DoD Standard Reporting Chart of Accounts
• FY 2023 DoD Standard Reporting Chart of Accounts
• FY 2022 DoD Standard Reporting Chart of Accounts
• FY 2021 DoD Standard Reporting Chart of Accounts
• FY 2020 DoD Standard Reporting Chart of Accounts
• FY 2019 DoD Standard Reporting Chart of Accounts

DoD Chart of Accounts Tie-Points Standard

• FY2025 DoD COA Tie-Points Standard
• FY2024 DoD COA Tie-Points Standard
• FY2023 DoD COA Tie-Points Standard
• FY2022 DoD COA Tie-Points Standard
• FY2021 DoD COA Tie-Points Standard
• FY2020 DoD COA Tie-Points Standard
• FY2019 DoD COA Tie-Points Standard
• DCFO Memo - July 14 2014 Accurate and Reliable FM Trial Balances (Tie Points)

DDRS Chart of Account Reporting Guidance

• FY2025 DoD COA SFIS Attribute Alignment File
• FY2024 DoD COA SFIS Attribute Alignment File
• FY2023 DoD COA SFIS Attribute Alignment File
• FY2022 DoD COA SFIS Attribute Alignment File
• FY2021 DoD COA SFIS Attribute Alignment File
• FY2020 DoD COA SFIS Attribute Alignment File
• FY2019 DoD COA SFIS 10.0 MR Attribute Alignment File
• Signed Memo DoD COA SFIS 10.0 MR Attribute Alignment
• DoD COA SFIS 10.0 MR Attribute Alignment Instructions

Archived DoD Chart of Account Files

• FY2018 DoD COA Tie-Points Standard
• FY2017 DoD COA Tie-Points Standard
• FY 2018 DoD Standard Reporting Chart of Accounts
• FY 2017 DoD Standard Reporting Chart of Accounts
• FY 2018 DoD USSGL Transaction Library
• FY 2017 DoD USSGL Transaction Library
• FY 2016 DoD USSGL Transaction Library
• FY 2016 DoD Standard Reporting Chart of Accounts
• FY 2015 DoD Standard Reporting Chart of Accounts
• FY 2015 DoD USSGL Transaction Library
• FY 2014 DoD Standard Reporting Chart of Accounts
• FY 2013 DoD Standard Reporting Chart of Accounts
• DCFO Memo - April 11, 2014 Signed FY14 SCOA Memorandum and Attachments
• DCFO Memo - June 3, 2013 Account Alignment and Exemption Guidance
• DCFO Memo - October 12, 2011
• DCFO Memo - August 23, 2010 SFIS Chart of Accounts Implementation Guidance
• DCFO Memo - March 28, 2008
• DCFO Memo - August 13, 2007

Authoritative Guidance Pertaining to SFIS (External Links)

• Business Systems Financial Interoperability and the Standard Line of Accounting
• DCFO Memo - July 14 2014 DoD USSGL and SFIS Testing Requirements
• Federal Accounting Standards Advisory Board (FASAB)
• DoD Financial Management Regulations
  • FMR Vol. 1, Chapter 4 - Standard Financial Information Structure (SFIS)
  • FMR Vol. 1, Chapter 7 - United States Standard General Ledger
• Improved Sub-Allocation Holder Identifier Management Process
• International Organization for Standardization (ISO)
• Office of Management and Budget (OMB)
• SFIS Policy Memorandum
• Treasury Financial Management Service