Cost Voucher Unsupported Item Detector
Description
Analyze cost vouchers and supporting documents for missing indirect rate support, unallowable items, or contract clause mismatches.
AI / analytics pattern
document AI + policy RAG
Automation level / stage
human-in-the-loop analytics
Expected benefit
High-value DoD FM productivity, auditability, data-quality and control improvement.
Audit / financial statement impact
Accounts payable, advances/prepayments, expenses, obligations, contract liabilities
Controls / human review
Human review for exceptions and recommendations; maintain evidence packages, lineage, source citations, model cards, data-quality checks, and periodic QA sampling.
Data needed
MOCAS, EDA, contract writing systems, DCMA records, DFAS contract pay, modifications; transaction history; audit evidence; reference data; control requirements.
Possible metrics
dollars impacted; exceptions resolved; aged balance reduction; cycle time; NFR closure; audit sample pass rate
MVP scope
Build as a controlled pilot using one Component/process, read-only dashboards, and documented human signoff.
Related material weakness / control objective
Contract payment accuracy, modification traceability, unmatched disbursements