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This figure depicts the Level 1 process flow for common financial management business processes, using six chevrons placed in three layers.

The top layer is a chevron labeled Planning, Budgeting and Forecasting Results and Performance Reports.

The centre layer is a row of four chevrons, each representing subsequent steps of the high-level financial management business process. The four steps are Need Identification, Obligation, Performance, Validation and Certification, and Payment. These four steps are further explained in two views-one from the Revenue perspective, the other from the Expenditure perspective.

From the Revenue perspective:

From the Expenditure perspective:

The bottom layer is a chevron labeled Master Data, Integration, Control and Monitoring.

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