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