DPAS SCR: 01360

• SCR Number
  01360
• Title
  CIP Improvements
• DPAS Module
  PA
• Reporting Organization
  DISA
• State
  New
• History
  Submitted: 9/12/2018
• Description

  Description
  Currently DPAS requires CIP projects to be defined as supporting the creation of an Asset or an Improvement.  DISA has projects where materiel is purchased / costs are accumulated that provide support to both Assets and Improvement to an Assets, and in some instances to provide Ancillary Costs to existing assets.  DPAS should provide for a single project to be used to substantiate an Asset, Improvement to an existing Asset, and Ancillary Costs. 
  The other improvement to CIP Project is to generate Accounting Events supporting the change in Lines of Accounting between the Project and the item being created.  Today, the relieving of CIP is based upon the fund source (New Procurement or Transfer).  When New Procurement, the accounting transactions created will always be "X819", "M", Dollar Amount, when relieving it.  DPAS should compare the Project's Fund Cd/ ASN to that of the asset being created.  When the same, then an X819 "M" for the dollar amount would be appropriate.  If they are not the same, then the relieving of the CIP of the dollars should be treated as a Transfer Out "X817" with the new Asset, Improvement or Ancillary Cost  receipt being treated as a Transfer In "X815".

  Recommended
  The recommended CIP improvements will enable DISA to utilize the CIP Module as it was intended.  Today, CIP projects created by DISA to track the costs being incurred must be reversed when the item is completed (Asset, Improvement, Ancillary Cost), then manually established.   Financially a transfer of funding between General Fund and Working Capital fund monies as assets must be accounted for correctly. 

  Mission Critical
  Financial audits compel DISA to review all its business practices.  The more automation can be applied to these business practices, the greater chance compliance will be maintained.  These changes will enable DISA to create an asset, improvement, ancillary cost directly from within the CIP modules which ensure the costs of the item is maintained throughout its life should unknown costs be posted to the CIP account after the item has been booked.

  Benefits
  Improves accuracy of financial reporting and would allow DISA to move to an automated interface for General Fund Capital assets.

  Users
  This change would only affect accounting/property personnel within the Capital Asset Management team - will not affect other property personnel.