Accurate and Reliable DoD Component-level Financial Management Trial Balances
Attachment 1 of 2: Additional General Ledger Guidance
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When components receive DDRS adjustments, subsequent to the accounting period close, the
adjustments should be posted, on an as needed basis, either to open accounting periods to record
adjustments or to adjust the beginning balances of the subsequent period. DDRS should provide
explanation to the variance between the trial balance data received and DDRS.
It is recommended that components obtain access to self-export trial balances in DDRS-B to
expedite the DDRS pre- and post-adjustments validation processes. Since DDRS-B and
DDRS-AFS are currently separate and distinct software applications, components can currently
only validate at the DDRS-B level, not at the AFS level, which is where the additional/final
adjustments will be made. In addition, currently AFS level trial balances consolidate/eliminate
sub-allotments (a.k.a. limits) that roll up during the consolidation process. It is recommended
that DFAS implement the consolidation of DDRS-B with DDRS-AFS into one. This will
eliminate many inefficiencies with the current reporting process and correct some of the issues in
the above guidance.
Adjustments must be supported by sufficient documentation, so they are not considered
unsupported. If adjustments are unsupported, they may impact the auditor’s ability to render an
opinion on the financial statements. If an adjustment is not able to be explained, then it is
recommended that DDRS try to identify the issue that caused the adjustment by trial balance
reporting component where feasible.
Original Allotment Holder (“parent”), Suballotment, and Subsequent Suballocations
Guidance/Responsibilities:
The original allotment holder is the “parent,” the the suballotment holder is the “child,” and
subsequent allocation holders for suballocations are “grandchildren.” Allotments are
subdivisions of apportionments that are made by the heads of agencies. Suballotments are
subdivisions of allotments. Allocations are subdivisions of suballotments, referred to as
suballocations.
Although the original allotment holder (“parent”) is responsible for the financial reporting of
suballottments (“children”) or subsequent suballocations (“grandchildren”), the child and
grandchild are responsible to report the suballotment and suballallocation activity to the parent.
The parent, child, grandchild, and service provider shall coordinate and be responsible for the
proper recording of activity, timing of the sharing of information, and the actual sharing of the
information.
Until a centralized repository is available to obtain suballoted/suballocated data, or until a
parental process is in place to obtain the data from the child/grandchild, then the parent,
child/grandchild, and service provider may record the distinct execution of
suballoted/suballocated funds at the consolidated trial balance level in DDRS. Every effort must
be made by the child/grandchild to account for the execution of suballoted/suballocated funds,
for reporting back to the parent.