What is produced to identify discrepancies (differences) that occur during the DFAS matching cycle between the DTO requisition, obligations, and billings?

• A. SUMMARY FILLED ORDER/EXPENDITURE DIFFERENCE LISTING (SFOEDL)
• B. DFAS RECONCILIATION REPORT
• C. OBLIGATION-BILLING DIFFERENCE LISTING
• D. BILLING RECONCILIATION LOG

Answer: (A)

In the DFAS matching cycle, the goal is to ensure the requisition, the funded obligation, and the billing all align. When differences show up—such as a filled order that doesn’t match the incurred expenditure or a billing amount that doesn’t correspond to the obligated funds—a concise record is needed to surface these discrepancies for investigation. The Summary Filled Order/Expenditure Difference Listing, known as the SFOEDL, is produced for this purpose. It collects and presents the differences between what was requisitioned and filled, the funds that were obligated, and what has been billed, so you can pinpoint where records diverge and correct them before payments proceed.

The other options describe broader or different outputs: a general DFAS reconciliation report isn’t specifically the single differences-focused listing used for this three-way comparison; an Obligation-Billing Difference Listing focuses only on the gap between obligations and billing (not the full requisition-to-billing flow); a Billing Reconciliation Log is more of a running log than a consolidated difference listing.