DPAS SCR: 02181

• SCR Number
  02181
• Title
  Automation of DMR Capability
• DPAS Module
  PA,MU,Warehouse
• Reporting Organization
  USMC
• State
  New
• History
  9/2/2025
• Description
  Description:

   

  The Enterprise Logistics Management System (ELMS) currently lacks the visibility, traceability, and audibility necessary to properly capture, validate, and certify Deferred Maintenance & Repairs (DM&R) data. This data is congressionally mandated and must be reported in accordance with Statement of Federal Financial Accounting Standards (SFFAS) 42, Office of Management and Budget (OMB) Circular A-136, and the DoD Financial Management Regulation (DoD 7000.14 R). DM&R figures are a required supplemental information (RSI) disclosure in the Department of Defense's (DoD) annual financial statements and directly impact the audibility of the DoD's end-of-year (EOY) reporting. 

   

  Recommended:

   

  FR1: – The system shall provide a mechanism to auto-update Work Order (WO) State Code or indicator check block within each of the three areas: Property Accountability (PA), Maintenance & Utilization (M&U), or Warehouse. For COSIS, the indicator shall be in the Warehouse module. For DM&R, the indicator shall be in the M&U module. System shall allow a user to check a 'DMR' or 'COSIS' block when deferring work orders.

   

  FR2: – ELMS shall create a dashboard entry for both DM&R and COSIS that consolidates data across modules and presents total outstanding deferred actions for leadership visibility.

   

  FR3: – ELMS shall create a method to retrieve the total cost of deferred orders for BOTH hours (time) and materials (money). This should be system-generated and reconcilable to financial reporting outputs.

   

  FR4: – ELMS shall establish a Maintenance & Utilization (M&U) role for Custodian-RO-RI to enable oversight and accountability of DM&R and COSIS identification, flagging, and reporting.

   

  FR5: – ELMS shall, in the WO statuses automatically updated for deferred WO State Codes. This prevents deferred work from being prematurely closed or excluded from financial reporting.

   

                                                           Compliance Alignment

   

  The proposed SCRs align ELMS functionality with federal financial management requirements:

   

  - **SFFAS 42**: Requires disclosure of DM&R as part of Required Supplemental Information (RSI).

   

  - **OMB Circular A-136**: Establishes reporting format and requirements for RSI, including DM&R.

   

  - **DoD 7000.14-R, Volume 6B**: Prescribes financial reporting policies and procedures for RSI disclosures, requiring accurate and auditable reporting of DM&R.

   

  Implementing these SCRs will ensure ELMS can support the accurate capture, validation, and reporting of DM&R and COSIS data, strengthening DoD audit readiness and meeting statutory reporting requirements.

   

  In 2018, DM&R reporting across DoD systems was effectively zero dollars. By Q3 of FY2025, reported DM&R obligations and estimates exceeded $26 billion. This rapid growth underscores both the materiality of DM&R reporting and the heightened audit risks associated with inaccurate or incomplete capture of data. Without a systemic mechanism in ELMS to automatically identify, flag, and aggregate deferred work orders (WOs) and Care of Supplies in Storage (COSIS) requirements, the Department risks failing to comply with congressional mandates, audit findings, and statutory financial reporting requirements.
  

   

                                                                               Key Facts

   

  - DM&R is a congressionally mandated reporting requirement under SFFAS 42.

   

  - OMB A-136 requires inclusion of DM&R as Required Supplemental Information (RSI) in agency financial statements.

   

  - DoD 7000.14-R Volume 6B prescribes financial reporting requirements, including supplemental disclosures.

   

  - From 2018 ($0 reported) to Q3 2025 (>$26B reported), DM&R grew significantly in scope and financial materiality.

   

  - Current ELMS architecture does not provide sufficient mechanisms to automatically track, flag, and reconcile deferred maintenance and COSIS data.

   

                                                                  PMCS Cost Capture

   

  9,overall cost per month and year Individual repair parts used, Labor hours and rates, and Other material costs.

   

  10. ELMS shall aggregate PMCS cost data by:Equipment type, Unit/DODAAC, and Fiscal period.

   

  11. The cost data shall be available for reporting in both tabular and chart formats.

   

  12. The cost tracking function shall integrate with the DMR dashboard for consolidated visibility.

   

  Mission Critical:

  SFFAS 42, OMB Circular A-136, and DoD 7000.14-R, Volume 6B

   

  Benefits:

   

   

  This will enable users to properly budget and quickly understand the readiness of its fleets.

  
  

  Frequency: 

  Daily

  
  

  Users: 

  All USMC users