Cross-system reference
How Tables, Data Models, and Systems Fit Together
One business event traced across SAP and Oracle tables, the SFIS and SLOA data standards, the DDRS trial balance, and the Treasury GTAS record, with the join keys that connect each layer.
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Numbered tables
2 diagrams1. The enterprise picture
DoD has no single general ledger. Each Component records transactions in its own system. Those systems run on two commercial products and a set of legacy and custom platforms. A common data standard and one departmental reporting system pull them into one set of statements.
Feeder-to-ledger arrows are grouped for legibility. Every feeder in the top row interfaces with every ledger family.
| System | Owner | Platform | General ledger role | Reference |
|---|---|---|---|---|
| GFEBS | Army | SAP ERP | General ledger of record | SAP reference |
| Navy ERP | Navy | SAP ERP | General ledger of record | SAP reference |
| GCSS-Army | Army | SAP ERP | Logistics ERP with finance component | SAP reference |
| LMP | Army Materiel Command | SAP ERP | Working capital fund ledger | SAP reference |
| DLA EBS | Defense Logistics Agency | SAP ERP | Working capital fund ledger | SAP reference |
| DAI | Defense agencies | Oracle E-Business Suite with Federal Financials | General ledger of record | Oracle reference |
| DEAMS | Air Force, USTRANSCOM | Oracle E-Business Suite with Federal Financials | General ledger of record | Oracle reference |
| GCSS-MC | Marine Corps | Oracle E-Business Suite | Logistics ERP | Oracle reference |
| CEFMS | Army Corps of Engineers | Custom Corps application. Database product not confirmed in public sources. | General ledger of record | Other platforms |
| GAFS-R, GAFS-BL | Air Force | Legacy | Status-of-funds ledger feeding DDRS | Other platforms |
| SABRS | Marine Corps | Legacy | Ledger in migration to DAI | Other platforms |
| STARS | Navy | Legacy mainframe | Retired. Balances remain in DDRS. | Other platforms |
| FAMIS | DISA | Legacy | Working capital and general fund accounting | Other platforms |
| ABSS | Air Force | Legacy | Commitment and document preparation feeder to GAFS | Other platforms |
| MOCAS | DCMA and DFAS | Legacy mainframe | Contract administration and entitlement. No general ledger. | Other platforms |
| ADS, DDS, DCAS | DFAS | DFAS systems | Disbursing and cash accountability | Other platforms |
| PIEE | DLA | Web application suite | Invoice, receipt, and acceptance feeder | Other platforms |
| IPAC | Treasury | Treasury system | Intragovernmental settlement | Other platforms |
| DDRS | DFAS | Web-based departmental reporting application | Trial balance consolidation and statements | DDRS deep dive |
| GTAS and CARS | Treasury | Treasury systems | Governmentwide trial balance and central accounting | DDRS deep dive |
Platform labels follow the cross-system comparison matrix in the research paper appendix, Section 4.
2. The common language: SFIS, SLOA, and the DoD chart of accounts
- SFIS is the Standard Financial Information Structure. It is the DoD data standard for budgeting, accounting, cost, and external reporting. Target accounting systems must comply with it and must post with the required USSGL accounts.
- SLOA is the Standard Line of Accounting. It is the subset of SFIS that must travel with every business event that has an accounting effect, from commitment through disbursement. Systems must send, receive, and store SLOA elements as discrete data.
- The DoD Standard Chart of Accounts is the account list: a six-digit USSGL account plus a four-digit DoD extension.
- The DoD USSGL Transaction Library defines the debit and credit pairs for each business event. Each pair set has a DoD Transaction Code. Components must not combine several codes into one posting.
- The SFIS Values Library holds the allowed values for each element. DFAS maintains it.
- Legacy systems may use a translation service to convert non-SFIS data to SFIS elements.
| # | Element | SFIS key | Format | Group |
|---|---|---|---|---|
| 1 | Department Regular Code | A1 | 3 numeric | Appropriation account |
| 2 | Department Transfer Code | A2 | 3 numeric | Appropriation account |
| 3 | Main Account Code | A3 | 4 numeric | Appropriation account |
| 4 | Sub-Account Code | A4 | 3 numeric | Appropriation account |
| 5 | Sub Class Code | A7 | 2 numeric | Appropriation account |
| 6 | Reimbursable Flag Indicator | A9 | 1 alphabetic, R or D | Appropriation account |
| 7 | Period of Availability Beginning, or Program Year | A27 | 4 numeric | Appropriation account |
| 8 | Period of Availability Ending | A28 | 4 numeric | Appropriation account |
| 9 | Availability Type Code | A29 | 1 alphabetic | Appropriation account |
| 10 | Budget Line Item Identifier | B4 | Up to 16 alphanumeric | Budget program |
| 11 | Object Class Code | B6 | 3 to 6 characters | Budget program |
| 12 | Sub-Allocation Holder Identifier | B12 | 4 alphanumeric | Budget program |
| 13 | Agency Disbursing Identifier Code | O2 | Up to 8 numeric | Organization |
| 14 | Agency Accounting Identifier Code | O3 | 6 numeric | Organization |
| 15 | Business Event Type Code | T20 | Up to 8 alphabetic | Transaction |
| 16 | Security Cooperation Customer Code | T21 | 2 to 3 alphanumeric | Transaction |
| 17 | Security Cooperation Case Designator | T22 | 3 to 4 alphanumeric | Transaction |
| 18 | Security Cooperation Case Line Item Identifier | T23 | 3 alphanumeric | Transaction |
| 19 | Security Cooperation Implementing Agency Code | T27 | 1 alphabetic | Transaction |
| 20 | Funding Center Identifier | CA1 | Up to 16 alphanumeric | Cost accounting |
| 21 | Cost Center Identifier | CA3 | Up to 16 alphanumeric | Cost accounting |
| 22 | Project Identifier | CA4 | Up to 25 alphanumeric | Cost accounting |
| 23 | Activity Identifier | CA5 | Up to 16 alphanumeric | Cost accounting |
| 24 | Cost Element Code | CA6 | Up to 16 alphanumeric | Cost accounting |
| 25 | Work Order Number | CA7 | Up to 16 alphanumeric | Cost accounting |
| 26 | Functional Area Identifier | CA15 | Up to 16 alphanumeric | Cost accounting |
Elements and formats follow the SFIS SLOA Validation Service Functional Description Document, version 1.2.4. The group column is this page's label based on the SFIS key prefix.
| SLOA element | SAP object and field | Oracle object | GTAS bulk file field |
|---|---|---|---|
| Department, main account, sub-account, period of availability (A1, A3, A4, A27 to A29) | Derived from the fund master FMFINCODE through the fund's Treasury account assignment | Fund segment value, then FV_FUND_PARAMETERS and FV_TREASURY_SYMBOLS | Fields 4 to 9: agency identifier, period of availability, availability type, main account, sub-account |
| Department Transfer Code (A2) | Fund master attribute | Treasury symbol attribute | Field 3: allocation transfer agency identifier |
| Reimbursable Flag (A9) | Fund type or customer order assignment | Fund attribute or agreement | Field 15: reimbursable flag indicator |
| Budget Line Item (B4) | Funded program FMMEASURE or a fund attribute | Program or budget line segment | Not reported |
| Object Class (B6) | Commitment item FIPEX in FMCI | Object class segment | Field 33: budget object class |
| Funding Center (CA1) | Funds center FISTL in FMFCTR | Organization or budget organization segment | Not reported |
| Cost Center (CA3) | Cost center KOSTL in CSKS | Cost center or organization segment | Not reported |
| Project (CA4) | WBS element POSID in PRPS | Project in PA_PROJECTS_ALL, or a project segment | Not reported |
| Activity (CA5) | Network activity or activity type | Task in PA_TASKS | Not reported |
| Cost Element (CA6) | Cost element KSTAR, which mirrors the GL account | Natural account segment or expenditure type | Not reported |
| Work Order (CA7) | Order AUFNR in AUFK | Work order or job | Not reported |
| Functional Area (CA15) | Functional area FKBER in TFKB | Program or function segment | Not reported |
| Business Event Type Code (T20) | Derived for Treasury cash reporting | TAS and BETC mapping in Federal Financials | Reported to CARS with payments and collections, not in the GTAS file |
| Trading partner | Trading partner on vendor, customer, or line item | Trading partner TAS in Federal Financials | Fields 19 to 21: federal indicator, partner agency, partner main account |
This is a representative mapping. Each program's SFIS compliance documentation holds its authoritative crosswalk, and programs differ in which SAP field or Oracle segment carries an element.
3. One obligation, traced across both platforms
The table follows a single contract purchase through its life. Each row is one stage. The USSGL column shows the standard entry. The next two columns show where the same event is stored in each product.
| Stage | USSGL entry | SAP tables | Oracle tables | What DDRS and GTAS see |
|---|---|---|---|---|
| Appropriation received | Dr 411900 Cr 445000. Dr 101000 Cr 310100. | FMBH, FMBL, FMBDT. FI document in BKPF, BSEG. | FV_BE_TRX_HDRS, FV_BE_TRX_DTLS, then GL_JE_LINES. | Budget authority by TAS |
| Apportionment and allotment | Dr 445000 Cr 451000. Dr 451000 Cr 461000. | BCS budget documents in FMBH, FMBL. Availability in FMAVCT. | Lower budget levels in FV_BE_TRX_DTLS. | Apportioned and allotted balances |
| Commitment | Dr 461000 Cr 470000. | EBAN, EBKN, or KBLK, KBLP. FMIOI value type 50 or 65. | PO_REQ_DISTRIBUTIONS_ALL. Funds check in GL_BC_PACKETS. | Commitments, USSGL 4700 |
| Obligation | Dr 470000 Cr 480100. | EKKO, EKPO, EKKN. FMIOI value type 51. | PO_HEADERS_ALL, PO_DISTRIBUTIONS_ALL. | Undelivered orders, USSGL 4801 |
| Receipt and acceptance | Dr 480100 Cr 490100. Dr 610000 Cr 211000. Dr 310700 Cr 570000. | MKPF, MSEG, EKBE. FI document in BKPF, BSEG. | RCV_TRANSACTIONS. Accrual through XLA tables. | Delivered orders unpaid, expense, payable |
| Invoice | No new budgetary entry when receipt already accrued. Payable confirmed. | RBKP, RSEG, BSIK. FMIFIIT value type 54. | AP_INVOICES_ALL, AP_INVOICE_DISTRIBUTIONS_ALL. | Accounts payable, USSGL 2110 |
| Disbursement | Dr 490100 Cr 490200. Dr 211000 Cr 101000. | REGUH, REGUP, BSAK. FMIFIIT value type 57. | AP_CHECKS_ALL, AP_INVOICE_PAYMENTS_ALL, FV_TREASURY_CONFIRMATIONS_ALL. | Outlays and Fund Balance with Treasury. CARS shows the same cash by TAS and BETC. |
| Year-end close | Closing entries move expended and unexpended balances. | Carryforward programs in FI and FM. | Federal year-end closing definitions. | Beginning balances for the next year |
USSGL accounts: 4119 other appropriations realized, 4450 unapportioned authority, 4510 apportionments, 4610 allotments, 4700 commitments, 4801 undelivered orders unpaid, 4901 delivered orders unpaid, 4902 delivered orders paid, 1010 Fund Balance with Treasury, 2110 accounts payable, 3101 unexpended appropriations received, 3107 unexpended appropriations used, 5700 expended appropriations, 6100 operating expenses.
4. The key chain from statement line back to source document
| From | To | Key | Notes |
|---|---|---|---|
| Statement line | Adjusted trial balance | Statement crosswalk: USSGL account and attributes | Published by Treasury for each statement and by OMB Circular A-136 for form and content. |
| GTAS record | Adjusted trial balance | TAS components, USSGL account, attribute values | DDRS summarizes the DoD ten-digit account to six digits for Treasury. |
| Adjusted trial balance | Unadjusted trial balance | Same keys, plus the journal voucher lines | The difference must equal the logged journal vouchers. |
| Unadjusted trial balance | General ledger balance | Entity, TAS, DoD SCOA account, attributes | SAP: FAGLFLEXT or ACDOCA summed. Oracle: GL_BALANCES joined to GL_CODE_COMBINATIONS. |
| General ledger balance | General ledger line | SAP: company code, account, fund, period. Oracle: ledger, code combination, period. | The universe of transactions. |
| General ledger line | Subledger entry | SAP: BKPF-AWTYP and AWKEY. Oracle: GL_SL_LINK_ID through GL_IMPORT_REFERENCES. | Manual journals stop here. |
| Subledger entry | Business document | SAP: EBELN, MBLNR, RBKP-BELNR. Oracle: SOURCE_ID_INT_1 on XLA_TRANSACTION_ENTITIES. | Order, receipt, invoice, payment. |
| Business document | Feeder system record | Contract number (PIID) and line, WAWF shipment or invoice number, travel authorization number, IDoc number or interface batch | Stored in reference fields such as BKPF-XBLNR, or in descriptive flexfields in Oracle. |
5. Interface standards
| Standard or transport | What it carries | Used between |
|---|---|---|
| GEX (Global Exchange) | File routing and format translation. Also hosts the SLOA validation service. | Nearly every feeder and accounting system, and accounting systems to DDRS |
| PDS (Procurement Data Standard) | Contract award and modification data | Contract writing systems to accounting and entitlement systems |
| PRDS (Purchase Request Data Standard) | Purchase request data | Accounting or requirements systems to contract writing systems |
| DLMS | Defense logistics transactions: requisitions, shipments, receipts, billing | Logistics systems, DLA, and financial systems |
| SAP IDoc | Structured inbound and outbound messages | GEX or middleware to SAP ERPs |
| Oracle open interface tables | Staged rows for import programs | GEX or middleware to Oracle EBS |
| SFIS trial balance | Period balances by TAS, account, and attributes | Accounting systems to DDRS |
| GTAS bulk file | 98-character adjusted trial balance records | DoD to Treasury |
| IPAC and G-Invoicing | Intragovernmental payment, collection, orders, and performance | Federal trading partners through Treasury |
| CARS reporting with TAS and BETC | Classified payments and collections | Disbursing offices to Treasury |
| SLT and other replication | Row-level copies of ERP tables | ERPs to Advana |
GEX, PDS, and PRDS roles follow DCMA Manual 4301-05, Volume 8 and the SLOA Validation Service description.
6. Where the chain breaks
| Break | Symptom | SAP evidence | Oracle evidence |
|---|---|---|---|
| Interface record not posted | Feeder shows an event the ledger does not | IDocs in status 51 or 64 in EDIDS | Rows left in interface tables with an error status |
| Posted to one ledger and not the other | Budgetary and proprietary accounts fail tie points | FMIFIIT or FMIOI with no matching FI document, or the reverse | Unprocessed rows in XLA_EVENTS, or accounting errors in XLA_ACCOUNTING_ERRORS |
| Obligation without a contract | Unsupported undelivered orders | EKKO with no external contract reference. Old open items in FMIOI. | PO_HEADERS_ALL with no contract number. Old encumbrances. |
| Payment without matching obligation | Unmatched disbursement | BSAK payment with no EKBE history | AP_INVOICE_DISTRIBUTIONS_ALL with no PO_DISTRIBUTION_ID |
| Manual journal over a system defect | Recurring adjustment with the same cause | BKPF with AWTYP = BKPF and manual document types | GL_JE_HEADERS with source Manual and no GL_IMPORT_REFERENCES rows |
| Attribute missing or invalid | GTAS fatal validation, DDRS edit failure | Fund or commitment item master without required attributes | Fund without a TAS in FV_FUND_PARAMETERS |
| Reporting adjustment not pushed back | DDRS balance differs from the ledger | No matching entry in the ERP | No matching entry in the ERP |
Sources
- DoD FMR Volume 1, Chapter 4: Standard Financial Information Structure
- DoD FMR Volume 1, Chapter 7: DoD Standard Chart of Accounts
- SFIS SLOA Validation Service Functional Description Document v1.2.4
- OUSD(C) SFIS resources page
- SLOA Accounting Classification memo
- DCMA Manual 4301-05, Volume 8: Financial Systems and Interfaces
- Treasury: GTAS bulk file format, fiscal year 2026
- Treasury: USSGL
Educational reference. Standard product tables and public sources only. Not an official DoD, DFAS, SAP, or Oracle publication.