AOF
Support Solutions Envelope
Policy, information and guidance on the Support Solution aspects of UK MOD Defence Acquisition
version 5.12.0 - August 2010
Policy, information and guidance on the Support Solution aspects of UK MOD Defence Acquisition
version 5.12.0 - August 2010
Explorer
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Content
Governing Policy (GP) 3.5 –Materiel and Financial AccountingScopeUnder International and Government accounting regulations, the requirement to account for the Inventory in the Support chain properly, including the ability to differentiate between MOD owned and contractor-owned Inventory throughout the Support chain, is essential to ensure that statutory accounting and governance requirements are met. The project team remains responsible for ensuring the adequate Support of Inventory. The project team’s responsibility may be recognised on the MOD’s Balance Sheet even if the inventory is managed by a contractor. Conversely Inventory can remain on Defence Equipment and Support (DE&S) Support systems whilst management and / or ownership may have passed to a contractor under the terms of an approved contract. The Balance Sheet treatment must be reviewed by Partnering Support Group (PSG) Irrespective of ownership, where inventory remains on DE&S Support system in whole or in part, or passes through Management of Joint Deployed Inventory (MJDI), all item records on the DE&S Support system must be maintained by the project team or approved Contractor with access to those systems. Where contractual arrangements with industry exist and include a repair element, and inventory remains on MOD Support system, then the project team or the approved contractor with access to those systems is also responsible for maintaining the accuracy of the records of that inventory in the repair loop. ApplicabilityMateriel and Financial Accounting is applicable to all projects (including UORs) until ruled as not applicable by PSG, which will be after consultation with the appropriate Subject Matter Experts (the DE&S Inventory Optimisation Team and the DE&S Financial Accounting Team). GP 3.5 is not applicable to:
Underpinning Policy
Compliance Tool – Evidence RequirementsThe Evidence Requirements for this Governing Policy (GP) can be found within the SSE Compliance Tool. The adopted Support Solution is to provide specific evidence in order to achieve compliance with the needs of this GP. Variations from this evidence set may be possible and should be discussed with the Subject Matter Experts (SME) or the relevant Support Solutions Officer (SSO) at the earliest opportunity. Any risks associated with this variance will be agreed with the Key Support Area (KSA) Owner’s representative and SSO for the project team to manage or mitigate. Any costs associated with this risk mitigation may potentially fall to the project team to fund the integration of a non-compliant solution. Supporting Information
Sponsoring Authority
Subject Matter Experts (SME)For all aspects of this KSA the initial POC is the SIT Lead. On completion of tailoring, the following may be contacted for specialist advice.
Change History
Change HistoryDue to the significant number of changes contained within the SSE Version 5 update, ‘Change History’ will only reflect those amendments, inclusions or deletions which follow the launch of the website on 1st November 2008. The SSE updated to Version 5.0.0 on 1st November 2008 following a full review of all documents and changes to a number of GPs. Individual document Change History pages will detail changes other than minor editorial amendments.
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