Financial Reports
Activities stocking DBOF material are required to
submit a financial inventory return monthly to the
appropriate accounting office. The financial inventory
report (FIR) is an accounting of the value of the DBOF
SAC 207 inventory of the activity submitting the report.
The FIR data is reported to the Defense Finance
Accounting Service (DFAS) through the Defense
Accounting Office (DAO). All the transactions that
change the value of the SAC 207 inventory are posted
to the FIR for reporting. The three types of FIRs
maintained in SUADPS-RT are as follows:
APA FIR.— The appropriation purchase account
(APA) provides the FIR code value for all items with a
cognizant symbol starting with an even number. The
APA FIR is the official accounting that is forwarded to
the type commander (not to DAO) monthly for
statistical purposes only.
NSA FIR.— The NSA FIR provides the FIR code
values for all items with cognizant symbol starting with
an odd number. The NSA FIR is forwarded monthly
with the supporting documentation to the DAO for
stores accounting of DBOF.
END-USE FIR.— The end-use FIR gives the
money value including the value of transactions for
items with cognizance symbols starting with 7. The
end-use FIR is submitted to the type commander (not
to DAO) on a monthly basis.
A copy of the financial report will be retained by
the reporting activity. This report should be filed in a
single binder for reference and should be kept for a
period of 3 years.
The FIR codes consist of two digits that identify the
types of transactions affecting the DBOF financial
records. The data required for financial management
reporting are accumulated by the FIR caption codes
established by the transactions to the inventory. For
example, different types of receipt transactions,
different types of material transfers, and different types
of issue transactions are assigned different FIR codes.
The NAVSUP P-437, chapter 5, lists the FIR codes,
their definitions, and their related transaction document
identifiers (DIs).
The DAO SAC 207 Feedback Exception
Reports
All receipts that are processed during a month’s
period are reported to DAO on the NSA Monthly
Receipt Report.
The DAO reconciles the activity’s
receipts with the abstracts, billings, or summaries for
that activity. Figure 6-4 illustrates the receipts and
billings document flow. The reconciliation is
performed to account for the changes in the inventories
of the issuing activity and the receiving SAC 207
activity. The reconciliation process prevents large
losses in DBOF. The procedures ensure that SAC 207
activities submit all receipts and that all expenditures
against the DBOF are valid. After the reconciliation
process, the documents will fall into one of the
following categories:
1. Perfectly matched documents
2. Imperfectly matched documents
3. Partially matched documents
4. Unmatched documents
After completing the monthly reconciliation
process, the DAO produces the exception reports and
distributes the listings to the appropriate activities.
Some of the listings include the unmatched expenditure
listing, unmatched receipt listing, unmatched OSO
receipts, and so forth. For automated activities, the
DAO also provide a magnetic tape of Unmatched receipt
and expenditure records for input to SUADPS-RT
unmatched expenditures (UNMEX) function. Refer to
NAVSUP P-567, volume 2, for a complete list of the
feedback reports produced by DAO.
Processing the DAO Exception Listing
After the reconciliation process, the DAO
distributes the Unmatched Listing for Captions
C&H/A&G. These listings must be researched and
processed promptly. The financial supervisor ensures
that appropriate files and listings are available for use
during the research.
Some of the listings and files
needed for conducting research are as follows:
l
l
l
l
l
l
Cumulative fiscal year to date (FYTD) listings
of receipts
Detailed listings produced by UNMEX
processing
Stock control history files
Transaction ledger files
Off-line stock requisition number logs
Department./division document number logs
The Unmatched Listing for Captions C & H
consists of all unmatched and partially matched
6-12
