Financial Improvement and Audit Readiness …...Financial Improvement and Audit Readiness...
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Financial Improvement and Audit Readiness Methodology Assertion Work Product Example
Process Inventory
Detailed Activity 1.1.1 – Prepare Inventory of Processes and Systems (Service Providers) NOTE: The Tool/Template/Work Product below is an example process inventory.
Table of Contents Process Inventory – Example
Example Process Inventory – Contract Pay Service Provider End-to-End Process Overview and Detailed Processes and Process Outputs ................................................................................................... 1
Contract Pay End-to-End Process
Invoice Entitlement
Pre-Validation Disbursing &
Posting Expenditure
Receipt & Acceptance
Commitment & Obligation
Reconciliation & Contract Closeout
Reporting & Accounting
Service Provider 3 / Service Provider 2
Pro
cess
S
ub-P
roce
ss
Distribute Funding
Purchase Requisition
Receive & Obligate Funding
Contract Input
Issue Orders & Adjustments
Contract Award
Validate Funds
Receive/Accept Goods/Srvcs at
Destination
Tri-Annual Review
Authorize Disbursement
Processing
Payment Authorization
EOM Reporting
Treasury Reporting
Debt Management
Calculate EOM Payable
Payment File Generation &
Release
Erroneous Payment Check
Resolve Payment
Discrepancies
Certification & Balancing
Planned Disbursement
Matched to Recorded Obligation
Disbursing Reporting &
Reconciliation
Commercial Invoices
Research & Resolve
NULOs/UMDs
Adjustments
Funds Reconciliation-
System 1
Erroneous Payment Check
Calculate EOM Accrual
Disallow Costs
Receive/Accept Goods/Srvcs at
Source
EOM Payable GL Posting
EOM Accrual GL Posting &
Reversal
Commitments & Obligations
Financial Reporting
Deobligate Excess/
Remaining Funds
Full Termination Settlement
Partial Termination Settlement
Funds Reconciliation-
Component
GL Posting
Demand/ Recoup Funds
Contract Financing
Key: Service Provider 1
Component
Roles/control activities principally performed by one organization: Roles/control activities shared by multiple organizations: Service Provider 3 / Service Provider 1 / Component
Service Provider 2 / Component
Service Provider 3 / Service Provider 2 / Component
Service Provider 3 / Component
Disbursements/Expenditures
GL Posting
Contract Closeout
Invoice Processing
Validate Inputs & Funding
Erroneous Payment Check
Notice of Last Action Process
Service Provider 2’s involvement in this role varies depending on the Component being supported.
This role is shared by Components and Service Provider 2, except for certain Components. Some Components are responsible for recording commitments and obligations in the system of record.
Service Provider Systems Relevant to the End-to-End Process
Service Provider 2 Service Provider 3 Service Provider 4
• System 1
• System 2
• System 3
• System 4
• System 5
• System 6
• System 1
• System 7
• System 8
• System 9
Service Provider 4
Service Provider 2
Service Provider 3
1
EXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Service Provider 1) - 1
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Process Name Sub-process Activity Name Sub-Activity Name Process Description/SummaryOutputs from Service Provider 1
Activityto Service Provider 3 Processes
Outputs from Service Provider 1 Activity
to Service Provider 2 Certifying Processes
Outputs from Service Provider 1 Activity
to Reporting Entities Processes
Distribute FundingPurchase RequisitionValidate FundsContract AwardReceive & Obligate FundingIssue Orders & AdjustmentsContract Input
Validate Inputs & Funding
Receive/Accept Goods/Srvcs at DestinationReceive/Accept Goods/Srvcs at SourceDisallow CostsCalculate EOM Accrual
Commercial InvoicesContract Financing Advisory Audit ServicesContract Financing Advisory Audit Services
ErroneousPayment CheckPlanned Disbursement Matched to Recorded ObligationPayment AuthorizationAuthorize Disbursement ProcessingErroneousPayment Check
Pre-Validation
Details of Service Provider 1 Sub-ProcessesOverview E2E
Invoice Entitlement
Receipt and Acceptance
Commitment & Obligation
Invoice Processing
Contract Financing
N/A
EXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Service Provider 1) - 2
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Process Name Sub-process Activity Name Sub-Activity Name Process Description/SummaryOutputs from Service Provider 1
Activityto Service Provider 3 Processes
Outputs from Service Provider 1 Activity
to Service Provider 2 Certifying Processes
Outputs from Service Provider 1 Activity
to Reporting Entities Processes
Details of Service Provider 1 Sub-ProcessesOverview E2E
Certification &BalancingErroneousPayment CheckPayment File Generation & ReleaseCalculate EOMPayableDebt ManagementTreasury ReportingEOMReportingResearch & Resolve NULOs/UMDsTri-AnnualReviewGL PostingCommitments & ObligationsEOM Accrual GL Posting & ReversalEOM PayableGL PostingDisbursements/ExpendituresAdjustmentsDisbursing Reporting & ReconciliationFinancialReportingResolvePaymentDiscrepanciesNotice of Last Action Process
Reconciliation & Contract Closeout
Reporting & Accounting N/A
Disbursing & Posting Expenditure
EXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Service Provider 1) - 3
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Process Name Sub-process Activity Name Sub-Activity Name Process Description/SummaryOutputs from Service Provider 1
Activityto Service Provider 3 Processes
Outputs from Service Provider 1 Activity
to Service Provider 2 Certifying Processes
Outputs from Service Provider 1 Activity
to Reporting Entities Processes
Details of Service Provider 1 Sub-ProcessesOverview E2E
Contract Closeout
Contract Close-out Advisory Audit Services
FundsReconciliation-System 1Deobligate Excess/Remaining FundingFull TerminationSettlementPartialTerminationSettlementFundsReconciliation-ComponentDemand/Recoup FundsGL Posting
N/A
EXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Service Provider 2) - 4
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Process Name Sub-Process Process Name Sub-Process Name Process Description/SummaryOutputs from Service Provider 2 Processes
to Service Provider 3 ProcessesOutputs from Service Provider 2 Processes
to Reporting Entity Processes
In Scope of SSAE No. 16
Examination?
Assertion SupportCompletion Date
Distribute FundingPurchase RequisitionValidate FundsContract AwardReceive & Obligate FundingIssue Orders & Adjustments
Contract InputCommitment & Obligation
Contract Input
Validate Inputs & Funding
Commitment & Obligation
Validate Inputs and Funding
Receive/Accept Goods/Srvcs at DestinationReceive/Accept Goods/Srvcs at SourceDisallow Costs
Calculate EOM Accrual Receipt and Acceptance Calculate EOM Accrual
Invoice Processing Invoice Entitlements Invoice ProcessingCommercial Invoices Invoice Entitlements Commercial InvoicesContract FinancingErroneousPayment Check
Invoice Entitlements Erroneous Payment Check
Planned Disbursement Matched to Recorded Obligation
Pre-ValidationPlanned Disbursement Matched to Record Obligation
Payment Authorization
Pre-Validation Payment Authorization
Authorize Disbursement Processing
Pre-Validation Authorize Disbursement Processing
ErroneousPayment Check
Pre-Validation Erroneous Payment Check
Certification &Balancing
Disbursing & Posting Expenditure
Certification & Balancing
ErroneousPayment Check
Disbursing & Posting Expenditure
Erroneous Payment Check
Payment File Generation & Release
Disbursing & Posting Expenditure
Payment File Generation & Release
Calculate EOMPayable
Disbursing & Posting Expenditure
Calculate EOM Payable
Debt ManagementDisbursing & Posting Expenditure
Debt Management
Pre-Validation
Invoice Entitlement
N/A
Disbursing & Posting Expenditure
Receipt and Acceptance
Commitment & Obligation
Overview E2E Details of Service Provider 2 Sub-Processes
N/A
N/A
EXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Service Provider 2) - 5
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Process Name Sub-Process Process Name Sub-Process Name Process Description/SummaryOutputs from Service Provider 2 Processes
to Service Provider 3 ProcessesOutputs from Service Provider 2 Processes
to Reporting Entity Processes
In Scope of SSAE No. 16
Examination?
Assertion SupportCompletion Date
Overview E2E Details of Service Provider 2 Sub-Processes
Treasury Reporting
Reporting & AccountingTreasury Reporting
EOMReporting
Reporting & AccountingEOMReporting
Research & Resolve NULOs/UMDs
Reporting & AccountingNULOsUMDs
Tri-AnnualReview
Reporting & Accounting Tri-Annual Review
GL Posting Reporting & Accounting GL Posting
Commitments & Obligations
Reporting & Accounting Commitments & Obligations
EOM AccrualGL Posting & Reversal
Reporting & AccountingEOM AccrualGL Posting & Reversal
EOM PayableGL Posting
Reporting & AccountingEOM PayableGL Posting
Disbursements/Expenditures
Reporting & Accounting Disbursements/Expenditures
Adjustments Reporting & Accounting Adjustments
Disbursing Reporting & Reconciliation
Reporting & AccountingDisbursingReporting &Reconciliation
FinancialReporting
Reporting & AccountingFinancialReporting
ResolvePaymentDiscrepancies
Reconciliation & Contract Closeout
ResolvePaymentDiscrepancies
Notice of Last Action Process
Reconciliation & Contract Closeout
NLA Process
Contract Closeout
Reconciliation & Contract Closeout
Contract Close-out
FundsReconciliation-System 1
Reconciliation & Contract Closeout
Funds Reconciliation-System 1
Deobligate Excess/Remaining FundingFull TerminationSettlementPartialTerminationSettlementFundsReconciliation-Component
Demand/Recoup FundsReconciliation & Contract Closeout
Demand/Recoup Funds
Reconciliation & Contract Closeout
Reporting & Accounting
N/AEXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Service Provider 2) - 6
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Process Name Sub-Process Process Name Sub-Process Name Process Description/SummaryOutputs from Service Provider 2 Processes
to Service Provider 3 ProcessesOutputs from Service Provider 2 Processes
to Reporting Entity Processes
In Scope of SSAE No. 16
Examination?
Assertion SupportCompletion Date
Overview E2E Details of Service Provider 2 Sub-Processes
GL PostingReconciliation & Contract Closeout
GL Posting
Service Provider 2 Systems Relevant to the End-to-End ProcessSystem Name
In Scope of SSAE No. 16 Examination?
System 1System 2System 3System 4System 5System 6
EXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Service Provider 3) - 7
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Process Name Sub-Process Sub-Process Name Process Description/SummaryOutputs from Service Provider 3 Processes
to Service Provider 2 ProcessesOutputs from Service Provider 3 Processes
to Reporting Entity Processes
In Scope of SSAE No. 16
Examination?
Assertion SupportCompletion Date
Distribute FundingPurchase RequisitionValidate FundsContract AwardReceive & Obligate Funding
Contract Modification
Issue Orders & Adjustments
Order Issuance & Contract Modification
Contract Input -Validate Inputs & Funding
Contract Receipt and Review
Receive/Accept Goods/Srvcs at DestinationReceive/Accept Goods/Srvcs at Source
Product Acceptance & Release
Contractor Business Systems (implementing withholds)
General Payment SupportCalculate EOM AccrualInvoice Processing Commercial Invoices -
Contract Financing - Advance Payments
Contract Financing - Performance Based Payments
Contract Financing - Progress PaymentsContract Financing - Public Vouchers (Final)
ErroneousPayment CheckPlanned Disbursement Matched to Recorded ObligationPayment AuthorizationAuthorize Disbursement Processing
Overview E2E Details of Service Provider 3 Sub-Processes
Commitment & Obligation N/A
Pre-Validation
Invoice Entitlement
N/A
Contract Financing
N/A
Receipt and Acceptance N/A
Disallow Costs
EXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Service Provider 3) - 8
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Process Name Sub-Process Sub-Process Name Process Description/SummaryOutputs from Service Provider 3 Processes
to Service Provider 2 ProcessesOutputs from Service Provider 3 Processes
to Reporting Entity Processes
In Scope of SSAE No. 16
Examination?
Assertion SupportCompletion Date
Overview E2E Details of Service Provider 3 Sub-Processes
ErroneousPayment CheckCertification &BalancingErroneousPayment CheckPayment File Generation & ReleaseCalculate EOMPayable
Contract Debt Voluntary Refunds
Treasury ReportingEOMReportingResearch & Resolve NULOs/UMDsTri-AnnualReviewGL PostingCommitments & ObligationsEOM AccrualGL Posting & ReversalEOM PayableGL PostingDisbursements/ExpendituresAdjustmentsDisbursing Reporting & ReconciliationFinancialReportingResolvePaymentDiscrepanciesNotice of Last Action ProcessContract Closeout
Contract Closeout
Reconciliation & Contract Closeout
N/A
Disbursing & Posting Expenditure
Debt Management
Reporting & Accounting
EXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Service Provider 3) - 9
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Process Name Sub-Process Sub-Process Name Process Description/SummaryOutputs from Service Provider 3 Processes
to Service Provider 2 ProcessesOutputs from Service Provider 3 Processes
to Reporting Entity Processes
In Scope of SSAE No. 16
Examination?
Assertion SupportCompletion Date
Overview E2E Details of Service Provider 3 Sub-Processes
Funds Reconciliation-System 1
Funds Reconciliation
Deobligate Excess/Remaining Funding
Deobligate Excess/Remaining Funding
Full Termination Settlement
Termination Settlement
PartialTerminationSettlement
Termination for Convenience
FundsReconciliation-ComponentDemand/Recoup Funds Contract DebtGL Posting
Service Provider 3 Systems Relevant to the End-to-End ProcessSystem Name
In Scope of SSAE No. 16 Examination?
System 1System 7
N/A
N/A
EXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Service Provider 4) - 10
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Overview E2E
Process Name Process Name Sub-Process Name Process Description/SummaryOutputs from Service Provider 4 Processes to Service Provider 3 or Service
Provider 2 ProcessesOutputs from Service Provider 4 Processes
to Reporting Entity ProcessesIn Scope of SSAE No. 16 Examination?
Assertion Support
Completion Date
Commitment & ObligationReceipt and AcceptanceInvoice EntitlementPre-ValidationDisbursing & Posting ExpenditureReporting & AccountingReconciliation & Contract Closeout
Service Provider 4 Systems Relevant to the End-to-End ProcessSystem Name
In Scope of SSAE No. 16 Examination?
System 8System 9
N/A
Details of Service Provider 4 Sub-Processes
EXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Integrated) - 11
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Process Name Sub-Process Process Name Sub-Process NameOutputs from Service Provider 3
Processes to Service Provider 2 ProcessesOutputs from Service Provider 3
Processes to Reporting Entity ProcessesProcess Name Sub-Process Name
Outputs from Service Provider 2 Processes to Service Provider 3 Processes
Outputs from Service Provider 2 Processes to Reporting Entity Processes
Process / Activity Name
Sub-Process / Activity NameOutputs from Service Provider 1 Activity
to Service Provider 3 ProcessesOutputs from Service Provider 1 Activityto Service Provider 2 Certifying Processes
Distribute FundingPurchase RequisitionValidate FundsContract AwardReceive & Obligate Funding
Contract Modification
Issue Orders & Adjustments
Order Issuance & Contract Modification
Contract Input -Commitment & Obligation
Contract Input
Validate Inputs & Funding
Administer Procurement Instrument
Contract Receipt and ReviewCommitment & Obligation
Validate Inputs and Funding
Receive/Accept Goods/Srvcs at DestinationReceive/Accept Goods/Srvcs at Source
Perform Receipt, Acceptance, Return
Product Acceptance & Release
Contractor Business Systems (implementing withholds)
General Payment Support
Calculate EOM Accrual Receipt and Acceptance Calculate EOM Accrual
Invoice Processing Invoice Entitlements Invoice ProcessingCommercial Invoices - - Invoice Entitlements Commercial Invoices
Contract Financing - Advance Payments
Contract Financing - Performance Based Payments
Contract Financing - Progress PaymentsContract Financing - Public Vouchers (Final)
ErroneousPayment Check
Invoice Entitlements Erroneous Payment Check
Planned Disbursement Matched to Recorded Obligation
Pre-ValidationPlanned Disbursement Matched to Record Obligation
Payment Authorization
Pre-Validation Payment Authorization
Authorize Disbursement Processing
Pre-ValidationAuthorize Disbursement Processing
ErroneousPayment Check
Pre-Validation Erroneous Payment Check
Certification &Balancing
Disbursing & Posting Expenditure
Certification & Balancing
ErroneousPayment Check
Disbursing & Posting Expenditure
Erroneous Payment Check
Payment File Generation & Release
Disbursing & Posting Expenditure
Payment File Generation & Release
Calculate EOMPayable
Disbursing & Posting Expenditure
Calculate EOM Payable
Contract Debt Voluntary Refunds
Treasury Reporting
Reporting & AccountingTreasury Reporting
EOMReporting
Reporting & AccountingEOMReporting
Research & Resolve NULOs/UMDs
Reporting & AccountingNULOsUMDs
Tri-AnnualReview
Reporting & Accounting Tri-Annual Review
GL Posting Reporting & Accounting GL Posting
Commitments & Obligations
Reporting & Accounting Commitments & Obligations
EOM Accrual GL Posting & Reversal
Reporting & AccountingEOM AccrualGL Posting & Reversal
N/A
N/A
Advisory Audit ServicesContract Financing
Debt ManagementDisbursing & Posting Expenditure
Reporting & Accounting
Pre-Validation
Outputs from Service Provider 1 Sub-Processes
N/A
Award Procurement Instrument
Commitment & Obligation
Overview E2E Outputs from Service Provider 3 Sub-Processes Outputs from Service Provider 2 Sub-Processes
N/A
N/A
Invoice Entitlement
Advisory Audit ServicesContract Financing
Manage Procurement Instrument Entitlement
Other Third Party Organizations
Manage Procurement Instrument Entitlement
Disallow Costs
Debt Management
Disbursing & Posting Expenditure
N/A
Manage Procurement Instrument Entitlement
N/AReceipt and Acceptance
N/A
SSAE 16 Service Providers
Contract Financing
N/A
EXAMPLE
EXAMPLEDetailed Process Information Has Been Removed for the Purposes of this Example
If Working with a DoD Organization Implementing the FIAR Guidance, Please Contact the OUSD(C) FIAR Directorate for a Completed Example
Example – Prepare Inventory of Processes and Systems – 1.1.1 (Service Provider) Process Alignment (Integrated) - 12
Contract Pay E2E Process OverviewService Provider Process Mapping – Detail
Process Name Sub-Process Process Name Sub-Process NameOutputs from Service Provider 3
Processes to Service Provider 2 ProcessesOutputs from Service Provider 3
Processes to Reporting Entity ProcessesProcess Name Sub-Process Name
Outputs from Service Provider 2 Processes to Service Provider 3 Processes
Outputs from Service Provider 2 Processes to Reporting Entity Processes
Process / Activity Name
Sub-Process / Activity NameOutputs from Service Provider 1 Activity
to Service Provider 3 ProcessesOutputs from Service Provider 1 Activityto Service Provider 2 Certifying Processes
Outputs from Service Provider 1 Sub-Processes
Overview E2E Outputs from Service Provider 3 Sub-Processes Outputs from Service Provider 2 Sub-ProcessesOther Third Party OrganizationsSSAE 16 Service Providers
EOM PayableGL Posting
Reporting & AccountingEOM PayableGL Posting
Disbursements/Expenditures
Reporting & Accounting Disbursements/Expenditures
Adjustments Reporting & Accounting Adjustments
Disbursing Reporting & Reconciliation
Reporting & AccountingDisbursingReporting &Reconciliation
FinancialReporting
Reporting & AccountingFinancialReporting
ResolvePaymentDiscrepancies
Reconciliation & Contract Closeout
ResolvePaymentDiscrepancies
Notice of Last Action Process
Reconciliation & Contract Closeout
NLA Process
Contract Closeout
Contract CloseoutReconciliation & Contract Closeout
Contract Close-out
Contract Close-out Advisory Audit Services
FundsReconciliation-System 1
Funds ReconciliationReconciliation & Contract Closeout
Funds Reconciliation-System 1
Deobligate Excess/Remaining Funding
Deobligate Excess/Remaining Funding
Full TerminationSettlement
Termination Settlement
PartialTerminationSettlement
Termination for Convenience
FundsReconciliation-Component
Demand/Recoup FundsPerform Procurement Instrument Closeout
Contract DebtReconciliation & Contract Closeout
Demand/Recoup Funds
GL PostingReconciliation & Contract Closeout
GL Posting
N/A
N/A
N/A
N/A
Reconciliation & Contract Closeout
Perform Procurement Instrument Closeout
N/A
EXAMPLE