a/o Oct 09

SECTION ASECTION A

INTRODUCTION

THE KEYS TO SGL AND FMS

TABLE OF CONTENTS

CONTENTS TAB

Introduction A

SGL Overview B

Budget Execution C

ProForma Review D

Cash Accounts E

Receivables F

Other Assets G

AR/BE H

Liabilities I

Equity J Revenue K

A - 1

CONTENTS TAB

Expenses L

Gains/Losses & Adjusting Accounts M

Document Referencing N

Reconciliations O

Financial Reporting P

Miscellaneous Information Q

VA Chart of AccountsR

Test Your Skills S

OFM Bulletins T

General Ledger Accounts by Fund U

A - 2

OBJECTIVES: FMS Budget Execution: The objective of this section is to provide a look into FMS Budget processes.After completion, the student will be able to:•Describe the FMS Budget Execution Subsystem•Explain basic budgetary concepts and terminology•Identify the basic budget structure•Process budget execution documents and FMS table updates•Prepare on-line table inquiries

Standard General Ledger and its Relation to FMS: The objective of this section is to provide a review of the Standard General Ledger.  After completion, the student will be able to: Identify the VA chart of accounts and general ledger formulasDescribe the annual close processExplain FMS transactions affecting the general ledgerNavigate through FMS general ledger tablesPrepare general ledger reconciliations

THE KEYS TO SGL & FMS

A - 3

WEBSITES

http://vaww.va.gov/finance/policy/pubs.asp - VA Directives, Handbooks, Bulletins

http://www.fsc.va.gov/ - FSC homepage/Training

http://vaww1.va.gov/fmshome/ - FMS Users Guide and Monthly Reports

http://vaww.fscdirect.fsc.va.gov - FMS GL and Proforma

http://vaww.fscdirect.fsc.va.gov/newsflash - NewsFlashes

http://austin.aac.va.gov - RSD reports and FMS Internet Access

http://vaww.frs.aac.va.gov/access.asp - FRS

https://vaww.aac.va.gov/ssw - SnapWeb Access

https://vaww.snapwebfms.aac.va.gov - Archived Reports

https://vaww.cfo.med.va.gov/173/alerts_toc.asp - Alerts

http://reports.vssc.med.va.gov/reports/pages/report.aspx?itempath=%2ffinance%2ffinancial+indicators+report - Financial Indicators A - 4

FSC ContactsVISN/Organization Nationwide Accountant

VISNs: 2, 4, 5, 7, 8, 10, 17, 20, 99Other Stations: 101

Primary: Sandra Gibson (512) 460-5012Alternate: Veronica Carmicheal (512) 460-5411

VISNs: 9, 21, 23Area Office: Southern, Western

Primary: Brenda Burton (512) 460-5308Alternate: Ray Medrano (512) 460-5171

VISNs: 1, 3, 12, 15, 19Area Office: Central, EasternOther Stations: 102, 104, 105, 118, 200, 201, 203, 281, 282, 283, 284, 285, 389, 705, 774, 775, 785, 786, 787, 788, 789, 790, 791, 793, 794, 795, 796, 797, 799

Primary: Veronica Carmicheal (512) 460-5411Alternate: Sandra Gibson (512) 460-5012

VISN: 6, 11, 16, 18, 22 Primary: Ray Medrano (512) 460-5171Alternate: Brenda Burton (512)460-5308

Supervisor Crystal Russell (512) 460-5135

FMS HELP DESK 512-460-5380 1-877-353-9791

A - 5

SECTION BSECTION B

SGL OVERVIEWSGL OVERVIEW

VHA Accounting Policy: VHA Accounting Policy (173A) in Outlook

New ACC Code Requests via e-mail:The ACC\FCP Request mailbox

For Instructions:http://vaww1.va.gov/fmshome/page.cfm?pg=10

ACCOUNTING/PAYROLL POLICY SERVICE

B - 1

To view or download VA Handbooks andDirectives, as well as OFM Bulletins on the Web

http://www.va.gov/finance/policy/pubs.asp

Questions: Call Ogbeide Oniha(202) 461- 6339

B - 2

OFM BULLETINS

Review the Different GL Seriestheir Balances and how VA usesthem.

STANDARD GENERAL LEDGER OVERVIEW

B - 3

• Provides information on how VA’s operations are functioning

• Provides data for the equation:

ASSETS = LIABILITIES + EQUITY

PROPRIETARY ACCOUNTS

B - 4

• 1000 ASSETS• 2000 LIABILITIES• 3000 EQUITY• 4000 BUDGETARY• 5000 REVENUES AND FINANCING SOURCES• 6000 EXPENSES• 7100 GAINS • 7200 LOSSES• 8000 MEMORANDUM• 9000 AGENCY STATISTICAL MEMORANDUM

ACCOUNTS

SGL CHART OF ACCOUNTS

B - 5

1. SUMMARY ACCOUNT - An account that categorizes a group of like general ledger accounts.

• 1300 - Receivables, Net• 1400 - Advances and Prepayments• 1700 - Fixed Assets, Net

SGL ACCOUNT TYPES

B - 6

2. ROLL-UP ACCOUNT - An account that rolls up a group of similar general ledger accounts. (External Reporting only).

• 1310 Accounts Receivable • 1410 Advances to Others• 1711 Land and Land Rights

SGL ACCOUNT TYPES

B - 7

3. POSTING ACCOUNT - The accounts VA uses for its internal operations. These accounts will appear on your trial balance.

• 1310 Receivable Reimbursements - Federal• 1313 Receivable Refunds - Non-Federal• 1315 Receivables GFR - Non-Federal

SGL ACCOUNT TYPES

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SECTION C SECTION C

FSC BUDGET EXECUTION

BUDGETARY ACCOUNTS

• Tracks the funds issued by Congress or received from other sources for a given period of time.

• These accounts reflect budgetary operationsand conditions from the time appropriationsare anticipated until they are expended.

• 4000 Series of General Ledger Accounts

C - 1

BUDGETARY ACCOUNTS

• 40XX - Anticipated Resources• 41XX - Appropriations Realized• 42XX - Reimbursements & Collections• 44XX - Apportionment• 45XX - Distributions• 46XX - Funds Available for Obligation• 48XX - Undelivered Orders• 49XX - Expended Authority

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REIMBURSABLE AUTHORITY

Reimbursable authority is recognized when a Federalbill is created or when a Non-Federal bill is collected.

REIMBURSABLE ACCOUNTS:

• 425F Reimbursements - Fed Receivable • 425G Reimbursements - Fed Collected• 425P Reimbursements - Public Collected

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4610 - Allowances Available for Obligation

4650 - Expired Authority 4651 - Expired Authority – CO

480F - Unpaid Undelivered Orders - F

480N - Unpaid Undelivered Orders – P

480Y - UDO – Credit Card Purchase

STATION LEVEL BUDGETARY ACCOUNTS

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490F - Unpaid Expended Authority- F

490N - Unpaid Expended Authority - P

490G - Paid Expended Authority- F

490P - Paid Expended Authority- P

STATION LEVEL BUDGETARY ACCOUNTS

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490F 490N1312 13212110 21112121 21222140 21302190 21912193 21942213 2210

The sum of the debit in 1312 with the credits in 2110, 2121,2140, 2190, 2193, and 2213 should equal to the balance in 490F. Similar formula applies to 490N.

GL in Balance

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BUDGET EXECUTION OVERVIEW

• General characteristics of the FMS Budget Execution Subsystem

• Terminology and Concepts:Budget LevelsBudget Dimensions

• Budget Structure Models Currently in Use

• Budget Execution Documents

• FMS Table Updates • Common Problems

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BUDGET EXECUTION(BE) SUBSYSTEM

• Defines the Funds and Appropriations in FMS

• Accounts for funding for the entire agency

• Posts appropriate transactions to the General Ledger

C - 8

• Establishes budgetary controls (funds distribution) within an agency

• Applies flexible fund control to all spending transactions

BUDGET EXECUTION(BE) SUBSYSTEM

C -9

Flexible Fund Control

$ C - - - Full Control$ P - - - Presence Control$ I - - - -Ignore this Budgetary

Level$ N- - - -No Control

BUDGET EXECUTION(BE) SUBSYSTEM

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ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 10 FUND: 0151A1 FUND TYPE: G BUD CAT: A DEACT DATE: NO YEAR: N CARRYOVER: N REVOLVING: N CLOSE LVL: S TREASURY FUND TYPE: A FUND NAME: GOE - CAT A - LMT 01 TREASURY SYMBOL: 3600151 SHORT NAME: GOE FUND CLASS: 01 FUND CATEGORY: FUND GROUP: AGENCY: 36 AGENCY NAME: DEPT. OF VETERANS AFFAIRS AGY LOC CODE: 36 - 03 - 0000 OMB ID CODE: 1000 SUBCLASS: N BUREAU CODE: - - ALLOW UNOBLIG EXP AGST EXPRD: N CONTROL OPTIONS - APPROPRIATION: P APPORTIONMENT: P ALLOTMENT: P SUB-ALLOTMENT: P ALLOWANCE: P REVENUE BUD: N DIMENSIONS - ALLOTMENT SUB-ALLOTMENT ADM/OFF: Y Y ALLOWANCE STATION: N N PGM DEF PROGRAM/DEF: N / Y / PCAT PCLS LIMITATION: N N UNAPPLIED DEPOSIT OPT: N MEMO DEPRECIATION TRANS TYPE: RPT224 COLUMN IND: D INTEREST BFYS:10 FUND: 0151A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT:

FUND TABLE

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ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 09 FUND: 0151A1 FUND TYPE: G BUD CAT: A DEACT DATE: NO YEAR: N CARRYOVER: N REVOLVING: N CLOSE LVL: S TREASURY FUND TYPE: A FUND NAME: GOE - CAT A - LMT 01 TREASURY SYMBOL: 3680151 SHORT NAME: GOE FUND CLASS: 01 FUND CATEGORY: E FUND GROUP: AGENCY: 36 AGENCY NAME: DEPT. OF VETERANS AFFAIRS AGY LOC CODE: 36 - 03 - 0000 OMB ID CODE: 1000 SUBCLASS: N BUREAU CODE: - - ALLOW UNOBLIG EXP AGST EXPRD: Y CONTROL OPTIONS - APPROPRIATION: C APPORTIONMENT: C ALLOTMENT: C SUB-ALLOTMENT: C ALLOWANCE: C REVENUE BUD: N DIMENSIONS - ALLOTMENT SUB-ALLOTMENT ADM/OFF: Y Y ALLOWANCE STATION: N N PGM DEF PROGRAM/DEF: N / Y / PCAT PCLS LIMITATION: N N UNAPPLIED DEPOSIT OPT: N MEMO DEPRECIATION TRANS TYPE: RPT224 COLUMN IND: D INTEREST BFYS: 09 FUND: 0151A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT:

FUND TABLE

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BUDGET LEVELS

• Represents the funds distribution process within the agency.

• Control and Report spending at each level of the agency’s budget.

Appropriation/ApportionmentAllotment

SubAllotmentAllowance

SubAllowanceC - 13

BUDGET DIMENSIONS

Define: Organizational and Functional breakdowns of funds at each budget level

TravelTravelEquipmEquipmentent IRMIRM

Acad Acad AffairsAffairs

Salaries

Salaries

Dentistry

Dentistry

Med-Med-

AdminAdmin

Am

b-

Am

b-

Care

Care

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$ BFY: 10$ Fund: 0160A1 (MED SERVICES)$ A/O: 10 (VHA)$ Station: 501 (VAMC

Albuquerque NM)$ Program Class: 0100 (Med Services -Misc)$ ACC: 010020100 (MedSupplies/Svs)

BUDGET DIMENSIONS

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$ BFY: 10$ Fund: 0151A1 (GOE)$ A/O: 20 (VBA)$ Program Category: 20 (VBA)$ Station: 301 (VARO Boston MA)$ Program Class: 0200$ ACC: 000033000 (Veteran’s Assist.)

BUDGET DIMENSIONS

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MEDICAL SERVICES MODEL

Appropriation-Apportionment

Department of Veterans Affairs

(APPR/APOR)(APPR/APOR)

Veterans Health Administration

(Allotment - ALOT)(Allotment - ALOT)(AO 10)(AO 10)

Station 691(Suballotment - SALT)(Suballotment - SALT)

All Other (Allowance - ALLW)(Allowance - ALLW)Program Class 0100

Med Salaries(Suballowance - SASP)(Suballowance - SASP)ACC 010001001OC 11

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VBA(Suballotment - SALT)(Suballotment - SALT)Program Category 20

GENERAL OPERATING EXPENSE (GOE) MODEL

Appropriation-Apportionment

Department of Veterans Affairs

(APPR/APOR)(APPR/APOR)

Department of VACentral Office

(Allotment - ALOT)(Allotment - ALOT)(AO 20)(AO 20)

Veterans Assistance(Suballowance - SASP)(Suballowance - SASP)

ACC 000033000LMT 25

Station/PCLS(Allowance - ALLW)(Allowance - ALLW)Station

311Program Class

0200

Deputy Deputy Assistant Assistant SecretarySecretary

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AA - Appropriation and Apportionment TA - Appropriation Transfer AC - Allotment SL - Suballotment AL - Allowances AT - Allowances Transfers SA - Suballowance ST - Suballowance Transfers

BUDGET EXECUTION DOCUMENTS

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Records Appropriation/Apportionment

Dimensions: BFY, FUND

Tables Updated: APPR, APOR

Input by Central Office

AA - APPROPRIATIONS

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Dimensions: BFY, FUND, AO

Tables Updated: ALOT

----------VHA Anti-Deficiency Line----------

Input by Central Office

AC - ALLOTMENT

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Dimensions: BFY, FUND, AO, STA(VHA)/Program(VBA)

Table Updated: SALT

------VBA Anti-Deficiency Line---

Input by Central Office

SL - SUBALLOTMENT

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Dimensions: BFY, FUND, AO, STA, Program

Table Updated: ALLW

Input by Central Office

AL - ALLOWANCE

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Dimensions: BFY, FUND, AO, STA, Program,Limit, Qtr.

Table Updated: ALLW

Input by Station

AT – ALLOWANCE TRANSFERS

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Dimensions: BFY, FUND, AO, STA, ACC

Table Updated: SASP

Input by Station

SA - SUBALLOWANCE

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Dimensions: BFY, FUND, AO, STA, FCP/PROJECT,LMT, QTR

Table Updated: ALLW, SASP

Input by Station

ST – SUBALLOWANCE TRANSFERS

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• Reports status of funds for allowance budgets• Sorted by BFY, Fund, A/O, Station, and Program• Updated by all spending transactions

(obligations and receivers)• Fields Updated:

– YTD Unliquidated Obligation Amount– Available Amount– Expended Amount

FMS TABLE UPDATESAllowance (ALLW) TABLE

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ACTION: R TABLEID: ALLW USERID: S104 FSC *** ALLOWANCE INQUIRY SCREEN*** KEY IS BUDGET FISCAL YEARS, FUND, A/O, STN, PROGRAM, LMT BFYS: 10 FUND: 0151A1 ADM/OFF: 20 STN: 301 PROGRAM: 0200 LMT:DESCRIPTION: ONE VA VPN CARRYOVERSTATUS IND: A SPENING CONTROL OVR: BUDGETED FTES: 000000 APPROVED IND: Y POST QTR: 4 TRANS TYPES - PENDING: 01 APPROVED: 02 POSTED: 06

APPROVED ALLW AMT: 9,028,787.00 YTD ALLW AMT: 9,028,787.00 YTD UNLIQ OBLG AMT: 92,170.14 AVAILABLE AMT: 16,931.24 EXPENDED AMT: 8,919,685.62 QTR ORIG ALLOW AMT PEND ALLOW AMT APRV ALLOW AMT SUBALLOW AMT 1 2,521,789.00 0.00 2,521,789.00 2,521,789.00 2 2,192,620.00 0.00 2,192,620.00 2,192,620.00 3 2,204,937.00 0.00 2,204,937.00 2,204,937.00 4 2,109,441.00 0.00 2,109,441.00 2,109,441.00 QTR END QTR AVAILABLE UNLIQ OBLG AMT EXPENDED AMT UNSUBALLOW AMT 1 0.00 30,349.15 2,023,072.45 0.00 2 0.00 64,624.73 2,199,876.42 0.00 3 0.00 -34,005.42 2,213,139.68 0.00 4 16,931.24 31,201.68 2,483,597.07 0.00

ALLW Table

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PF 1/13 HELP-COMMAND ==> REPORT NAME-> T.RBESWSV.111004 FORM-> F826 LINES-> 113 PAGES-> 5 S.F. 23 S.P. 01 S -> 001 E -> 132 L 0000000029 P 000000002 ------------------------------------------------------------------------------------

RBESWSV 301 10 0151A1 20 Report ID: RBESWS Department of Veterans Affairs - FMS Page: 2 RSD Form: F826 Status of Allowance Time: 3:08 Run Date: 10/10/09 As of 10/09/09 STN: 301 BFYS:10 Fund: 0151 A/O: 20 Fund Code: 0151A1

Boston MA VARO GOE – CAT A – LMT 01 VETERANS BENEFITS ADMIN Program:02

Total Available Budget Obligations Amount Orgn/Act

thru OCT 09 thru OCT 09 thru OCT 09

300 SALARIES - VBA 8,439,304.00 8,432,632.30 6,671.70 380 VOCATION REHAB & COUNSE 98,264.00 93,475.74 4,788.26 394 HUMAN RESOURCES MANAGEM 19,650.00 16,530.00 3,120.00 396 SUPPORT SERVICES 471,569.00 469,217.72 2,351.28

Total 9,028,787.00 9,011,855.76 16,931.24

F826 Status of Allowance

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ACTION: R TABLEID: ALLW USERID: S104 FSC *** SUBALLOWANCE SPENDING CONTROL INQUIRY SCREEN*** KEY IS BUDGET FISCAL YEARS, FUND, A/O, STN, FCP/PRJ, LMT BFYS: 10 FUND: 0160A1 ADM/OFF: 10 STN: 501 PROGRAM: 01AE LMT:DESCRIPTION:STATUS IND: A SPENING CONTROL OVR: BUDGETED FTES: 000000 APPROVED IND: Y POST QTR: 1 TRANS TYPES - PENDING: 01 APPROVED: 02 POSTED: 04

APPROVED ALLW AMT: 0.00 YTD ALLW AMT: 0.00 YTD UNLIQ OBLG AMT: 363,866.18 AVAILABLE AMT: -1,213,694.54 EXPENDED AMT: 849,828.36 QTR ORIG ALLOW AMT PEND ALLOW AMT APRV ALLOW AMT SUBALLOW AMT 1 0.00 0.00 0.00 0.00 2 0.00 0.00 0.00 0.00 3 0.00 0.00 0.00 0.00 4 0.00 0.00 0.00 0.00 QTR END QTR AVAILABLE UNLIQ OBLG AMT EXPENDED AMT UNSUBALLOW AMT 1 -1,213,694.54 363,866.18 849,828.36 0.00 2 0.00 0.00 0.00 0.00 3 0.00 0.00 0.00 0.00 4 0.00 0.00 0.00 0.00

ALLW Table

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PF 1/13 HELP-COMMAND ==> REPORT NAME-> T.RBESWSV.111006 FORM-> F826 LINES-> 1646 PAGES-> 46 S.F. 23 S.P. 01 S -> 001 E -> 132 L 0000000317 P 000000008 ------------------------------------------------------------------------------------

RBESWSV 501 10 0160A1 10 Report ID: RBESWSV Department of Veterans Affairs - FMS

Page: 1 RSD Form: F826 Status of Allowance Time: 3:09 Run Date: 10/14/09 As of 10/13/09

STN: 501 BFYS: 09 Fund: 0160 A/O: 10 Fund Code: 0160A1

NEW MEXICO VA HEALTHCARE SYSTM MEDICAL SERVICES - LMT1 VETERANS HEALTH ADMIN Program:01 Total Available

Budget Obligations Amount Orgn/Act thru Oct 09 thru Oct 09 thru Oct 09

01AE20200 PROSTH APPLIANCES SURGI 0.00 363,280.68 -363,280.68 01AE272G3 PROSTH REPRS/PURCHS SPL 0.00 359,814.86 -359,814.86 01AE272P6 PROSTH APPLIANCES ORTHO 0.00 2,638.39 -2,638.39 01AE27200 PROSTHETIC REPAIRS 0.00 487,960.61 -487,960.61

Total 1,213,694.54 -1,213,694.54

F826 Status of Allowance

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• Reports status of funds for suballowance budgets• Sorted by BFY, Fund, A/O, Station, Program, and

Object Class (LMT)• Updated by all spending transactions

(obligations and receivers)• Fields updated by purchasing documents:

– YTD Uniquidated Obligation Amount– Available Amount– Expended Amoun

FMS TABLE UPDATESSuballowance Spending Control (SASP) Table

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ACTION: R TABLEID: SASP USERID: S104 FSC *** SUBALLOWANCE SPENDING CONTROL INQUIRY SCREEN*** KEY IS BUDGET FISCAL YEARS, FUND, A/O, STN, FCP/PRJ, LMT BFYS: 10 FUND: 0151A1 ADM/OFF: 20 STN: 301 F/P: 000039600 LMT: 26 SPENDING CONTROL OVR: STATUS IND: A BUDGETED FTES: 000000 APPROVED IND: Y POST QTR: 4 TRANS TYPES - PENDING: 01 APPROVED: 02 POSTED: 03 APPROVED SUBALLW AMT: 54,965.57 YTD SUBALLW AMT: 54,965.57 YTD UNLIQ OBLG AMT: 0.00 AVAILABLE AMT: 948.32 EXPENDED AMT: 54,017.25 DESCRIPTION: SUPPLY QTR ORIG SUBALLW AMT PEND SUBALLW AMT APRV SUBALLW AMT 1 286.00 0.00 286.00 2 20,655.00 0.00 20,655.00 3 0.00 0.00 0.00 4 34,024.57 0.00 34,024.57 QTR END QTR AVAILABLE UNLIQ OBLG AMT EXPENDED AMT 1 0.00 108.00 1,321.84 2 0.00 4,544.08 9,397.20 3 0.00 -4,476.03 8,362.45 4 948.32 -176.05 34,935.76

SASP Table

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ACTION: R TABLEID: SASP USERID: S104 FSC *** SUBALLOWANCE SPENDING CONTROL INQUIRY SCREEN*** KEY IS BUDGET FISCAL YEARS, FUND, A/O, STN, FCP/PRJ, LMT BFYS: 10 FUND: 0151A1 ADM/OFF: 20 STN: 301 F/P: 000039600 LMT: 26 SPENDING CONTROL OVR: STATUS IND: A BUDGETED FTES: 000000 APPROVED IND: Y POST QTR: 1 TRANS TYPES - PENDING: 01 APPROVED: 02 POSTED: 03 APPROVED SUBALLW AMT: 0.00 YTD SUBALLW AMT: 0.00 YTD UNLIQ OBLG AMT: 0.00 AVAILABLE AMT: -2,324.31 EXPENDED AMT: 2,324.31 DESCRIPTION: SUPPORT SERVICES QTR ORIG SUBALLW AMT PEND SUBALLW AMT APRV SUBALLW AMT 1 0.00 0.00 0.00 2 0.00 0.00 0.00 3 0.00 0.00 0.00 4 0.00 0.00 0.00 QTR END QTR AVAILABLE UNLIQ OBLG AMT EXPENDED AMT 1 -2,324.31 0.00 2,324.31 2 0.00 0.00 0.00 3 0.00 0.00 0.00 4 0.00 0.00 0.00

SASP Table

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FMS TABLE UPDATESSuballowance Obligation Inquiry (SAOB) Table

• This table shows the obligations charged against an ACC

• This table shows only AO’s, CO’s, MO’s, and

SO’s

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ACTION: R TABLEID: SAOB USERID: S104 FSC *** SUBALLOWANCE OBLIGATION INQUIRY SCREEN *** KEY IS BFY, FUND, A/O, STATION, FCP/PRJ, LMT, OBLIGATION NO, LINE NO BFY: 10 FUND: 0160A1 A/O: 10 STN: 501 F/P: 01AE20200 LMT: OBLIGATION NO LIN CONTRACT NO UNLIQ OBLIG AMT EXPENDED AMOUNT GROSS OBLIG AMT ------------------ ----------- --------------- --------------- --------------- SO 501C00064 001 0.00 3,895.00 3,895.00 SO 501C03020 001 0.00 110.00 110.00 SO 501C03020 991 0.00 16.53 16.53 SO 501C03021 001 0.00 110.00 110.00 SO 501C03021 991 0.00 19.03 19.03SO 501C03055 001 0.00 110.00 110.00 SO 501C03055 991 0.00 19.90 19.90 SO 501C03056 001 0.00 220.00 220.00 SO 501C03056 991 0.00 19.90 19.90 SO 501C03057 001 0.00 220.00 220.00

SAOB Table

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•This table shows all expenditure and obligating documents, including TO’s, charged against an ACC

FMS TABLE UPDATESSpending Control Document Cross Reference

(SPDX) Table

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ACTION: R TABLEID: SPDX USERID: S104 FSC *** SPENDING CONTROL DOCUMENT CROSS REFERENCE INQUIRY SCREEN *** KEY IS BUDGET FY, FUND, A/O, STN, FCP/PRJ, BOC, AMOUNT TYPE , SPEND DOC ID/LINEBFY: 10 FUND: 0151A1 A/O: 20 STN: 301 F/P: 000039600 BOC: 2580 AMT TYPE TRANS ID/LINE AMOUNT -------- ------------------- ---------------- 01- O AR 301J0503711 001 0.00 02- O AR 301J0503712 001 150.26 03- E CB 3013270C001 002 0.83 04- E CB 3013280C001 002 0.83 05- O SO 301J089C0 001 896.00 06- O SO 301J05037 002 240.00 07-08- 09-10-11-12-13-14-

SPDX Table

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ACTION: R TABLEID: SPDX USERID: S104 FSC *** SPENDING CONTROL DOCUMENT CROSS REFERENCE INQUIRY SCREEN *** KEY IS BUDGET FY, FUND, A/O, STN, FCP/PRJ, BOC, AMOUNT TYPE , SPEND DOC ID/LINEBFY: 10 FUND: 0160A1 A/O: 10 STN: 501 F/P: 01AE20200 BOC: 1226 AMT TYPE TRANS ID/LINE AMOUNT -------- ------------------- ---------------- 01- E PR 501PP190936 007 163.72 02- E ET 501CBGB9938 503 117.71 03- E ET 501CBGB9948 502 212.64 04- E ET 501CBGB9954 504 108.28 05- E ET 501CBGB9958 506 26.24 06- E ET 501CBGE0023 002 -46.75 07- E ET 501CBGE0024 001 -46.75 08- E ET 501CBGE0095 001 -205.34 09- E ET 501CBGE0242 001 -154.04 10- E ET 501CBGE0410 001 205.34 11- E ET 501CBGE0412 001 -205.34 12- E ET 501CBGE1297 001 -657.00 13- E ET 501CBGE9897 003 -1,265.18 14- E ET 501CBGE9899 004 -65.58

SPDX Table

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COMMON BUDGET CONCERNS

An SA document will not post

CO has not posted the AL document - check that funds are available on the

ALLW table

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AN ACC is not valid - how can it be deactivated

Input an SA document with action code “D” in the ACT field

COMMON BUDGET CONCERNS

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End of Quarter automated program

This program is designed to move available funds to the current quarter. Solution if not run - Post zero dollar SA

documents for the current quarter.

COMMON BUDGET CONCERNS

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CO pulled money from the station and did not hit the appropriate quarter - now there are negative

dollars in the prior quarter and funds cannot be spent from the current quarter.

Funds will have to be moved from one ACC to the other. At present, enough funds to cover the negative have to be in one ACC.

COMMON BUDGET CONCERNS

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There are undistributed funds on the ALLW table, yet an SA document will not process.

If the funds show available in the undistributed field but are not included in the total available amount, CO has not

processed the AL document through the post stage. Contact CO for correction.

COMMON BUDGET CONCERNS

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An SA document has been posted and now SASP does not match the Status of Allowance report.

The Status of Allowance report does not update until overnight. Any on-line activity will not be reflected there until the next morning’s report.

COMMON BUDGET CONCERNS

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1. What table in FMS would you inquiry to find an expenditure charged to a

particular ACC?

Answer: SPDX (SASP – TOTAL EXPENDITURES)

BUDGET QUESTIONS

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2. What FMS budget document records the suballotment of funds to the

station level?

Answer: VHA = SL VBA = AL

BUDGET QUESTIONS

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3. What table in FMS reflects the budgetary controls for a fund?

Answer: FUND

BUDGET QUESTIONS

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4. What table in FMS would you inquiry to find your unobligated prior year fund balances?

Answer: SALT

BUDGET QUESTIONS

C - 49

5. What budget document records general ledger account 4610?

Answer: AL

BUDGET QUESTIONS

C - 50

APPR Appropriation Inquiry ScreenAPOR Apportionment Inquiry ScreenALOT Allotment Inquiry ScreenSALT Suballotment Inquiry ScreenALLW Allowance SASP Suballowance Spending Control SAS2 PCAS Suballowance Spending ControlSAOB Suballowance Obligation SPDX Spending Control Document XREFSPRJ Subproject ReferenceIWPX Installation Wide Project/Project XREF

RELATED FMS BUDGET TABLES

C - 51

F826 Status of AllowanceF820 Monthly Activity by ACCF20D Control Point Activity ListingF887 Obligation by Organization/ProgramF885 Obligation by Budget Object Code

RELATED RSD BUDGET REPORTS

C - 52

GLFCAT REFERENCE DATA

http://vaww.fscdirect.fsc.va.gov

• Pro Forma is a mirror image of:GLAC, ACED, ACEN, ACEV

– Select Fund Category from Fund Table in FMS

– Entries are listed in Transaction Code order

– Entries show Transaction Type, Description and SGL Accounts that will be affected.

Pro Forma Entries

D - 1

D - 2

D - 3

D - 4

SECTION E

• 1000 ASSETS• 1100 CASH• 1300 RECEIVABLES, NET• 1400 ADVANCES AND PREPAYMENTS• 1500 INV. AND RELATED PROP. • 1600 INVESTMENTS, NET• 1700 FIXED ASSETS, NET• 1800 FIXED ASSETS, NET

Asset Summary Accounts

E - 1

E - 2

1010 - FUND BALANCE W/ TREASURY

• Definition: Source for paying liabilities. Records appropriated funds received Department-wide for the current fiscal year. This account will appear at the station level on the prior year trial balance.

• Normal Balance:– VACO Level - Debit– Station Level - Credit

DISBURSING AUTHORITY

E - 3

1018 - DISBURSING AUTHORITY TRANSFERRED TO OTHER STATIONS

• Definition: This is an account maintained in the various VBA accounting systems by deposit fund symbol to show the amount of disbursing authority transferred to other stations. Non 224 entry!

• Normal Balance: Credit

DISBURSING AUTHORITY

E - 4

1019 - DISBURSING AUTHORITY RECEIVED FROM OTHER STATIONS

• Definition: Account maintained in various VBA accounting systems by deposit fund symbol to show the amount of disbursing authority received from other stations. Non - 224 entry!

• Normal Balance: Debit

DISBURSING AUTHORITY

E - 5

1020 - TREASURY DISBURSEMENTS

• Definition: Account which records Treasury

disbursements made by VA.

• Normal Balance: Credit• AD Documents• CB, CC, CD and TM Documents

DISBURSING AUTHORITY

E - 6

1021, 1030, 1031, 1043 -SF-224 DISBURSEMENTS

• Definition: Accounts which record transfers made by VA. These accounts are also used to record expenditure

transfers between VA facilities.

• Normal Balance: Debit / Credit• ET, TR, EB, EW Documents

DISBURSING AUTHORITY

E - 7

1013, 1022, 1029, 1032 – COLLECTIONS

• Definition: Accounts which record collections made by VA in the form of cash or a check. There must be an SF 215 Deposit Ticket or SF 5515 Debit Voucher associated with each collection.

• Normal Balance: Debit • CR & MR Documents

DISBURSING AUTHORITY

E - 8

1023, 1024, 1025 – NON 224 DISBURSEMENTS AND COLLECTIONS

• Definition: Accounts maintained by VA to record Foreign Payments, Misc. Payroll transactions and Payroll Expenditures from the payroll interface.

• Normal Balance: Debit/Credit• Should not be recorded by Field Stations• CR, DD, ET, EW, IF, PR, SV Documents

DISBURSING AUTHORITY

E - 9

1026 - IPAC DISBURSEMENTS

• Definition: Account maintained by Treasury appropriation symbol to show the amounts charged to VA that are reported through the Intra-Governmental Payment and Collection System (IPAC).

• Normal Balance: Credit• DD, DF, ET. SV, TR Documents

DISBURSING AUTHORITY

E - 10

1036 - IPAC COLLECTIONS

• Definition: Account maintained by Treasury appropriation symbol to show the amounts received by VA that are reported through the Intra-Governmental Payment and Collection System (IPAC).

• Normal Balance: Debit• CR, TR Documents

DISBURSING AUTHORITY

E - 11

1099 - CANCELED CHECKS - LIMITED PAYABILITY

• Definition: Account maintained by Treasury appropriation symbol to show the net amount of canceled checks or limited payability funds returned to VA.

• Normal Balance: Debit• XR Documents

DISBURSING AUTHORITY

E - 12

• Transfers of funds to/from other funds or appropriations.

• Examples:FCAT TC/TT FCAT TC/TTG/H/MTR 33 ___ TR 15S TR 24 TR 75P TR 25, 76 TR 18

TR DOCUMENTS

E - 13

• Record Convenience Check (CB 01) DR. 1412 – Advance Payment - Other

CR. 1020 – Treasury Disbursement

• Clear Convenience Check & Record Expense to Medical Services (DD 03)

DR. 3107 – Unexpended Approp - Used DR. 480N - Unpaid Undel Orders - Public DR. 6100 – Operating Expenses

CR. 1412 –Advance Payment - Other CR. 490P – Paid Exp Auth - Public CR. 5700 – Appropriations Used

RECORDING CASH TRANSACTIONS

E - 14

COMMND: DOCID: CB 10 5019200C001 STATUS: ACCPT 001-001 OF 002 BATID: SUB STN: 10/15/09 01- LINE: 001 REF DOC: REF LINE: ACCP DATE: PAY ADV: P REF ADV: REF ADV LINE: INV DATE: 10 06 09 VENDOR INV NO/LINE: 01609 LOG DATE: 10 06 09 T/T: 01 BFYS: FUND: 0160A1 STATION/SAT: 501 FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: GL ACCOUNT: DESCR: 01609 BUREAU OF VITAL STA LINE AMOUNT: 81.00 I/D: P/F: INT REASON: LIQ AMOUNT: QUANTITY: ADV: UNAPPLIED DEP NO:

CB01

E - 15

COMMND: DOCID: DD 10 501CB0293 STATUS: ACCP 001-001 OF 001 BATID: SUB STN: 10/15/09 01- LINE: 001 REF DOC: SO 501C02000 REF LINE: 001 ACCP DATE: PAY ADV: REF ADV: CB 5010200C001 REF ADV LINE: 001 INV DATE:

VENDOR INV NO/LINE: LOG DATE:

T/T: 03 BFYS: 10 FUND: 0160A1 STATION/SAT: 501 FCP/PRJ: 010040198 JOB NO: COST CTR/SUB: 820300 00 BOC/SUB: 2582 REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: GL ACCOUNT: DESCR: LINE AMOUNT: 81.00 I/D: P/F: INT REASON: LIQ AMOUNT: QUANTITY: ADV: UNAPPLIED DEP NO:

DD03

E - 16

• Record Cash Receipt in SuspenseCR 17DR. 1022 – 224 Collections

CR. 2400 – Unapplied Deposit Fund Collect

• Transfer funds from Suspense to MCCFTR 24DR. 2400 – Unapplied Deposit Fund Collect

CR. 1021 – 224 DisbursementsTR 33DR. 1030 – 224 GFR Transfers In/Out

CR. 5902 – Other Revenue – Non Fed

RECORDING TRANSACTIONS

E - 17

COMMND: DOCID: CR 10 501K0A02NP STATUS: ACCPT 001-001 BATID: SUB STN: 10/15/09 01-

LINE: 015 REF TC: REF DOC NO: REF LINE:

TRANS TYPE: 17 BFYS: 10 FUND: 3875

STATION/SAT: 501 FCP/PRJ: JOB NO:

COST CTR/SUB: BOC/SUB: REPT CATG:

REV SRCE/SUB: CLSD BFYS: CLSD FUND:

CHECK NO: ACTION OUT: GL ACCT:

ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV:

AMOUNT: 86.00 I/D: I UNAPPLIED DEP NO: L040030011125

AGR NO: DESCR: RECEIPT L04003001

CR17

E - 18

COMMND: DOCID: TR 10 501JV0006 STATUS: ACCPT 001-002 OF 002 BATID: SUB STN: 10/15/09 01- LINE: 001 REF TC: REF DOC NO: REF LINE: TRANS TYPE: 24 BFYS: FUND: 3875 STATION/SAT: 501 FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: 2188.94 I/D: D UNAPPLIED DEP NO: 359511 AGR NO: DESCR: TOPS OFFSET 02- LINE: 002 REF TC: REF DOC NO: REF LINE: TRANS TYPE: 33 BFYS: FUND: 528701 STATION/SAT: 501 FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: ARRV CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: MISCVET AMOUNT: 2188.94 I/D: I UNAPPLIED DEP NO: AGR NO: DESCR: TOPS OFFSET 359511

TR 24/33

E - 19

ADVX Advance Cross Reference Inquiry ScreenCRHT Cash Receipt Header Inquiry ScreenCRLT Cash Receipt Line Inquiry ScreenIFHT Imprest Fund Header Inquiry ScreenIFLT Imprest Fund Line Inquiry ScreenJVLT Journal Voucher & Standard Journal Inquiry ScreenPVHT Voucher Header Inquiry ScreenPVLT Voucher Line Inquiry ScreenTVHT Travel Voucher Header Inquiry ScreenTVAT Travel Voucher Accounting Line Inquiry Screen

RELATED FMS CASH TABLES

E - 20

F854 Travel Advance Report

F855 Advance Federal/Non Federal Report

RELATED RSD CASH REPORTS

E - 21

SECTION F

Amounts due from others resulting fromthe performance of services, sale ofgoods, or loan of monetary resources.

OMB Circular A-34 states:

“…receivables from non-Federal sources...are not budgetary resources available for obligation until the refund is collected.”

RECEIVABLES, NET

F - 1

General ledger accounts used to record amounts due from others resulting from the sale of goods or performance of services.

• 1310 - Reimbursement Receivables-Federal• 1311 - Reimbursement Receivables-Non – Federal

• BD Documents

REIMBURSEMENT RECEIVABLES

F - 2

BD 02

DR. 1310 - AR Reimbursements - Federal DR. 425F - Reimbursements Fed Rec

CR. 5200 - Reimbursed Earnings FederalCR. 4210 – Antic Reimbursement, Othr Incom.

BD 02

DR. 1311 - AR Reimbursements - Non-Federal CR. 5201 - Reimbursed Earnings Non-Federal

Examples of Reimbursement Bills

F - 3

General ledger accounts used to record overpayments or erroneous payments made by VA

• 1312 - Refund Receivables - Federal• 1313 - Refund Receivables - Non -Federal• BD Documents

REFUND RECEIVABLES

F - 4

BD 01 DR. 1312 - AR Refunds - Federal DR. 490F - Unpaid Exp Auth - Federal DR. 5700 - Appropriations Used

CR. 6100 - Operating ExpensesCR. 4610 - Allowances Available for

Oblig

CR. 3107 - Unexpended Approp - Used

Examples of Refund Receivables

F - 5

BD 01 DR. 1313 - AR Rec – Refd – Non- Federal DR. 9945 - Receivable Non- Bud Update

CR. 6100 - Operating ExpensesCR. 9946 – Receivable Non Bud Update

Examples of Refund Receivables, cont

F - 6

• 1314, 1315 - General Fund Receipts • 1316, 1317 - Accrued Reimbursements• 1318 - Accrued Tort Feasors

• BD, SV Documents

OTHER RECEIVABLE ACCOUNTS

F - 7

• 1321 - Receivables - Refunds-Credit Memos*Be sure sufficient funds are available to cover the

balance in this (4610) at close of year.

• 1333 - Tort Receivables• 1334 - Lease Payments Receivables

• PV 03, BD, SV Documents

OTHER RECEIVABLE ACCOUNTS

F - 8

Public Law 105-33 authorized collections from Tort Feasors to be deposited into 36 528701.

Torts are transmitted at a summary level with SV Documents.

AR will transmit an SV 2A Transaction to FMS once a month using summary level data.

SV 2A will post to account 1333.Allowance for Bad Debt is recorded

automatically into Fund 5287 with an SV 96.

TORT FEASORS

F - 9

ARHT Receivable Header Inquiry ScreenARLT Receivable Line Inquiry ScreenJVLT Journal Voucher & Standard Journal

Inquiry ScreenPVHT Voucher Header Inquiry ScreenPVLT Voucher Line Inquiry ScreenUPVT Unpaid Voucher Inquiry Screen

RELATED FMS RECEIVABLE TABLES

F - 10

F853 Accounts Receivable Federal/Non- Federal Report

F842 Accounts Receivable Aged Bill

RELATED RSD RECEIVABLE REPORTS

F - 11

• P.L. 108-199 revised the Medical Care Collection Fund (MCCF)

• Receipts recorded in the following funds will be deposited into MCCF:

• Extended Care Revolving Fund• Medical Facilities Revolving Fund• Special Therapeutic & Rehabilitative Activities Fund• Nursing Home Revolving Fund• Health Services Improvement Fund• Parking Revolving

• Funds are then transferred to Medical Services• Funds remain available until expended

MCCF FUND

F - 12

Old Fund New Fund/Collections New Fund/Disbursements5358.1 528701 0160X45287.3 528703 0160X45287.4 528704 0160X44013 528705 0160X44538 528706 0160X44048 528707 0160X44138 528708 0160X44032 528709 0160X45358.3 528710 0160X4

5287 ACCOUNTS

F - 13

• Medical Services Account is 0160X4.

• 0160X4 has a base fiscal year of 94.

• Funds can be used for any purpose that the Medical Services Account can be used for except travel.

MCCF FUND

F - 14

5287 Medical Care Collection Fund

Reimbursable InsuranceNon-Fault Auto InsurancePharmacy CopaymentWorkers Compensation

Tort FeasorsNSC Means Test (Inpatient, Outpatient, Nursing Home)Hospital / Nursing Home Per Diem

MCCF RECOVERIES

F - 15

Refunds of collection made from July 1, 1997 forward are to be paid out of the appropriate 365287XX Deposit Fund. (OP 01)

• OP Document - Contra-Revenue Account 5239

• Normal Debit Balance

• Will enable you to track amount of refunds made each year.

MCCF REFUNDS

F - 16

• SV 21 Summary Receivables – Reimb. Non-Fed• SV 2A Summary Receivables - Tort Feasors• SV 23 Estimate of Bad Debt - Reimbursements• SV 27 Estimate of Contractual Adjustments• SV 96 Allowance for Tort Adjustments• WR 04 Writeoffs – Other Revenue Due• WR 06 Contractual Adjustments• WR 23 Writeoffs - Torts

AR 5.0 Monthly Summary Documents for 5287

F - 17

36 528704

• EVERY facility has an accrual amount to report for third party.

• Reasonable amount is considered between 40 - 60 % of account 1311.

On-Line FMS Receivable Accruals

F - 18

Estimated amounts of uncollectible accounts receivable. This account will be increased by the amount estimated to be uncollectible each accounting period, and decreased by the actual amount subsequently written-off.

Allowance Accounts should maintain aCREDIT BALANCE

ALLOWANCE ACCOUNT DEFINED

F - 19

General Rule:

Record an Estimate of 40-60% of Non-Federal Receivables

ALLOWANCE CALCULATION

F - 20

Cur. Mo. Allowance Est. 125Less:Previous Mo Allowance Est. 100Plus: Cur. Month Actual Writeoffs 25Transmitted Current Month Adjust (1319) 50

Allowance for Bad Debt Report

F - 21

1319 Allowance for Loss on Accounts Receivable – Reimbursements

1329 Allowance for Loss on Accounts Receivable - Refunds

1338 Allowance for Tort Adjustments 1339 Allowance for Contractual

Adjustments

Allowance General Ledger Accounts

F - 22

• Estimated amounts of uncollectible (SV 23)Dr. 6723 - Bad Debt Expense - Reimb Cr. 1319 - Allowance for Bad Debt

NOTE: A decrease to the allowance will reverse these entries.• Writeoff of a receivable (WR 04)

Dr. 1319 - Allowance for Bad Debt Dr. 9916 – Actual CFY Writeoffs - AR

Cr. 5902 – Other Revenue – NF Cr. 9917 – Contra Writeoff - AR

ALLOWANCE POSTINGS

F - 23

• SV 23 Estimate of Bad Debt- Reimbursements

• SV 24 Estimate of Bad Debts - Refunds

• SV 96 Estimate of Tort Adjustments

• SV 27 Estimate of Contract Adjust

Allowance Documents in FMS

F - 24

• SV 23 - Reimbursements (AR/Manual) Dr. 6723 Bad Debt Expense - Reimburse

Cr. 1319 Allowance for Bad Debt

• SV 24 - Refunds (Manual) Dr. 6724 Bad Debt Expense - Refunds Cr.

1329 Allowance for Bad Debt - Refunds

NOTE: A decrease to the allowance will reverse these entries.

Allowance Postings in FMS

F - 25

• SV 96 - Tort Feasors (AR)DR. 6742 Tort Litigation Expense

CR. 1338 Allowance for Tort Feasors

• SV 27 - TriCare (AR)DR. 6740 Contractual Adjustments

CR. 1339 Allowance for CANOTE: A decrease to the allowance will reverse these

entries

Allowance Postings in FMS

F - 26

Sharing AgreementsCHAMPVA (0160 only)Recycling RevenueTRICARE (0160 only)

Refunds Workmen’s Comp (employees)

Ineligible Hospitalization (0160 only)

Medical Services, Admin, Facilities

F - 27

General Counsel has determined that collections from Ineligibles are to be deposited into 36_0160 (Med. Services).

Ineligibles will be transmitted individually from AR system with a BD 02 transaction, RSRC of 8001.

INELIGIBLE HOSPITALIZATION

F - 28

Public Law 104-262 the “Veterans Health Care Eligibility Reform Act of 1996” states that any funds received from a Non-Federal sharing partner as payment for services provided by VA during the prior fiscal year may be obligated by the VA during the fiscal year in which VA RECEIVES the payment.

(See VHA Directive 96-064)

SHARING AGREEMENTS

F - 29

During the annual close process, all Non-Federal sharing agreement bills will be moved to the CFY of 0160.

All bills which have the following Revenue Source Codes:

8002, 8006, 8035 Shared Med Resources 8028, 8029, 8030, 8065 Tricare.(Bills with RSC 8016 will not be moved)

Sharing Agreement Automated Process

F - 30

1319100 (1)

50 (4)(2) 50

(1) Opening Balance(2) Writeoffs(3) FMS Moves to AMAF(4) Allowance Adjustment

1319

0160 AMAF

(3) 50

(3) 50

Medical Services Allowance

F - 31

3200Acct Annual Approp 3220 5287XX AMAF1319 X X X 1329 X

1338 X1339 X1369 X

Allowance Postings in FMS

F - 32

• VA as the “Middle Man” Collects Funds for Treasury, i.e., 1435, 3200, 3220, etc.

• VA has no Equity in these Funds

• VA uses Revenue and Contra Revenue Accounts

• Allowance Account Reduces Liability to Treasury (SGL Account 2980)

General Fund Receipts (GFR)

F - 33

SECTION G

The outstanding balance of the amounts advanced to federal or non-federal entities by the agency.

• 1410 - Advances to Employees• 1411 - Advance Payments - Federal• 1412 - Advance Payments - Non-

Federal

• AV, CB, DV, IF documents

ADVANCES

G - 1

ADVX Advance Cross Reference Inquiry Screen

CRHT Cash Receipt Header Inquiry Screen

CRLT Cash Receipts Line Inquiry Screen

RELATED FMS ADVANCE TABLES

G - 2

F854 Employee Travel Advance Report

F855 Advances Federal/Non Federal Report

F865 Reconciliation of General Ledger Accounts

RELATED RSDADVANCE REPORTS

G - 3

The cost/value of tangible personal property held as inventory for sale or transfer.

• 1521 - Inventory for Sale• 1522 - Silver• 1523 - Inventory Held for Repair• 1524 - Excess Property Pending Disposal• 1528 - Donated Supplies• 1551 - Foreclosed Property • BD, CR, EB, IF, IV, SV, TR documents

INVENTORY

G - 4

The FMS Inventory Report (F832) will show all inventory items in one account.

The Voucher Summary Report (VISTA), which comes out of GIP will still be separated by the four inventory types based on the National Stock Number (NSN)

INVENTORY

G - 5

• ARHT Receivable Header Inquiry Screen• ARLT Receivable Line Inquiry Screen• CRHT Cash Receipt Header Inquiry Screen• CRLT Cash Receipts Line Inquiry Screen • JVLT Journal Voucher & Standard Journal

Inquiry Screen

RELATED TABLES

G - 6

• 1720 Debit balance

• RSD Form Name F876 RVAWIPV

• FSC New Flash Issue 53 FY 2006

Work in Process 1720

G - 7

• Debit balance

• RSD Form Name F762 RVAWIPV2

• FSC New Flash Issue 50 FY 2006

Internal Use Software in Development - 1832

G - 8

• The current book value of real and personal property in accordance with the capitalization criteria established by the Federal entity.

General Property, Plant & Equipment, Net

G - 9

• 1711 - Land• 1712 - Improvements to Land• 1720 – Work In Process (not in AMAF)• 1730 - Buildings & Improvements• 1740 - Other Structures & Facilities• 1820 - Leasehold Improvements

REAL PROPERTY

G - 10

• 1750 - Nonexpendable Equipment• 1751 - ADP Nonexpendable Equipment• 1811 - Equipment Under Capital Lease• 1830 – Information Technology Software• 1832 - Internal Use Software in Development

PERSONAL PROPERTY

G - 11

ACCUMULATED DEPRECIATION FOR:

• 1719 Acc/Dep on Improvements to Land• 1739 Buildings and Improvements• 1749 Other Structures and Facilities• 1758 ADP Equipment• 1759 Operating Equipment• 1818 Equipment Under Capital Lease • 1819 Buildings Under Capital Lease• 1829 Leasehold Improvements• 1839 Info Tech ADP Software

ACCUMULATED DEPRECIATION ACCOUNTS

G - 12

FA FA ACC DEP REQUIREDTYPE TYPE NAME SHORT NAME ACCT DEPR IND CSTCTR/SUB------- --------------------------------------- ------------------------ ------ ----- --- --- ---B BUILDING BUILD 1730 1739 Y X XD ADP NONEXPENDABLE PROPERTY ADP NONEX PR 1751 1758 Y N XE NON-EXPENDABLE EQUIPMENT NONEXP EQUIP 1750 1759 Y N XH LEASEHOLD IMPROVEMENTS LS/IMPROV 1820 1829 Y X XK IMPROVEMENTS TO LAND IMP TO LAND 1712 1719 Y X XL LAND LAND 1711 N X XO OTHER STRUCTURES & FACILITIES OTHER 1740 1749 Y X XQ EQUIPMENT CAPITAL LEASE EQUIP CAP LE 1811 1818 Y N XU BLDGS UNDER CAPITAL LEASE BLDGS CAP LE 1812 1819 Y N XW ADP SOFTWARE ADP SOFTWARE 1830 1839 Y N XX PROPERTY PENDING DISPOSAL PROPERTY DIS 1524 N X

ACTION: R TABLEID: FATY USERID: S104 FSC

FIXED ASSET TYPE REFERENCE DATA SCREEN

KEY IS FA TYPE

G - 13

FATY TABLE

AMAFAMAFGE 0151AMAFIG 0170AMAFMA 0152AMAFMC 0160, 0163, 4138AMAFIT 0167AMAFNC 0129AMAFRE 0161AMAFMF 0162AMAFFF 4539OFM Bulletin 98GA1.07

AMAF FUNDS

G - 14

Documents Processing

Step Fixed Asset Document

Trans Code

What the Documents

Records

Acquisition Fixed Asset Acquisition

FA The general ledger is not affected.

Betterment Fixed Asset

Betterment FB The general ledger is not

affected.

Change Fixed Asset

Modification FC The general ledger is

not/ is affected.

Transfer Fixed Asset

Transfer FR The general ledger is not

affected.

Disposition Fixed Asset Disposition

FD The general ledger is affected.

Fixed Asset Subsystem Documents

G - 15

FAS1 Fixed Asset Summary Inquiry (Screen 1)

FAS2 Fixed Asset Summary Inquiry (Screen 2)

FBT1 Fixed Asset Betterment Inquiry (Screen 1)

FBT2 Fixed Asset Betterment Inquiry (Screen 2)

RELATED FMSFIXED ASSET TABLES

G - 16

F852 Verification of GL Balance Fixed AssetsFA04 Fixed Assets Detailed ListingFFA7 Fixed Assets Exception ReportF058 Fixed Asset Summary DepreciationF873 Fixed Asset Transfer DetailFSAV Fixed Asset GSA 1166 ( Annual Report)F871 Standard Voucher Transfer Report

RELATED RSD FIXED ASSET REPORTS

G - 17

AR/BE

SECTION H

• FMS is divided into Specific Subsystems– AR Accounts Receivable– BE Budget Execution– PE Purchasing– GL General Ledger– FA Fixed Assets– GS General Systems– AD Automated Disbursements– TA Travel

AR/BE

H - 1

• To allow revenue transactions to automatically distribute actual reimbursements to all levels of the budget– All data elements must be entered to the lowest

level of the budget– Updates all applicable budget tables– Posts to the general ledger

AR/BE

H - 2

• Three Criteria must be met:

– APPR Table - Est. Rmb Opt flag must be a ‘R’ or ‘B’

AR-006 / BE-009 LOGIC

H - 3

ACTION: R TABLEID: APPR USERID: S104 FSC *** APPROPRIATION INQUIRY SCREEN *** KEY IS BUDGET FISCAL YEARS, FUND BUDGET FISCAL YEARS: 94 FUND: 4537B STATUS IND: A EST REIM OPT: R DESCRIPTION: SUPPLY FUND CATEGORY B ORIGINAL APPR AMT: 0.00 TRANSFERS IN: 0.00 APPROVED APPR AMT: 322,868,580.46 TRANSFERS OUT: 0.00 EST REIM AMT: 0.00 LAPSED AMT: 0.00 ACTUAL REIM AMT: 261,835,584.89 CARRYOVER AMT: 0.00 STAT RESERVE AMT: 0.00 EXPIRED AMT: 0.00 RESTORATIONS / WITHDRAWALS AMT < '89: 0.00 REIM AGREEMNT AMT: 0.00 UP SPN ADJ AMT: 0.00 DIR AGREEMENT AMT: 0.00 DOWN SPN ADJ AMT: 0.00 EST RECOVERY AMT: 0.00 ACT RECOVERY AMT: 0.00 PY REC WITH AMT: 0.00 UNLIQ COMM AMT: 0.00 YTD APPOR AMT: 582,363,094.72 UNLIQ OBLG AMT: 20,357,200.72 YTD ALLOT AMT: 581,706,264.75 EXPENDED AMT: 276,978,300.08 UNAPPOR APPR AMT: 2,341,070.63 AVAILABLE AMT: 285,027,593.92 APPR TRANS CODE: AA APPR TRANS TYPE: SF

H - 4

AR/BE LOGIC

• Three Criteria must be met:

– APPR Table - Est. Rmb Opt flag must be a ‘R’ or ‘B’

– ACEN Table - Accounting Event Type must be an ‘AR03’ Federal / ‘AR06’ Non Federal

AR/BE LOGIC

H - 5

ACTION: G TABLEID: ACED USERID: R047 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR PROMPT TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING PAY FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID FLAG -- ---- ---- ------ ------ --------- ---- ---------- ------ 01- 10 CR 09 N F 5455 N DESCRIPTION REIMB-NON FED 02- DESCRIPTION 03- DESCRIPTION 04- DESCRIPTION 05- DESCRIPTION 06- DESCRIPTION

H - 6

AR/BE LOGIC

ACTION: R TABLEID: ACEN USERID: R047 FSC ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 10 ACCOUNTING ENTRY ID: 5455 ACCOUNTING EVENT TYPE: AR06 SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --- 01- 001 GENJ D 1013 01 N 5201 31 N N N 02- 002 GENJ D 425P 52 N 4210 40 N N N 03- 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 14- 15- 03-*L009 HEADER CHANGE

H - 7

AR/BE LOGIC

• Three Criteria must be met:

– ACEN Table - Accounting Event Type must be an “AR03’

– APPR Table - Est. Rmb Opt flag must be a ‘R’ or ‘B’

– RSRC Table - Act Reimb flag must be set as a ‘Y’

AR/BE LOGIC

H - 8

ACTION: G TABLEID: RSRC USERID: S104FSC REVENUE SOURCE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, REVENUE SOURCE 01- FY: 10 REV SOURCE: SFCS REV SOURCE NAME: SUPPLY FUND COST REV CLASS: REV CATEGORY: REV GROUP: SUB REV SRCE OPTION: N OFF BLD REC ACCT: USE TAX: N SHORT NAME: COST-SUPPLY ACT REIM: Y LIMITATION: 02- FY: REV SOURCE: REV SOURCE NAME: REV CLASS: REV CATEGORY: REV GROUP: SUB REV SRCE OPTION: OFF BLD REC ACCT: USE TAX: SHORT NAME: ACT REIM: LIMITATION:

H - 9

AR/BE LOGIC

COMMND: DOCID: BD 10 578K090027 STATUS: ACCPT

001-001 OF 001 BATID: SUB STN: 10/15/09

01-

LINE: 001 BFYS: 94 FUND: 4537B

TRANS TYPE: 44 STATION/SAT: 578 FCP/PRJ: 016144100

JOB NO: COST CTR/SUB: BOC/SUB:

REPT CATG: REV SRCE/SUB: SFCS CLSD BFYS:

TEXT TYPE: INT RATE: 0.000 CLSD FUND:

AMOUNT: 259.04 I/D: GL ACCT:

DESCR:

REF DOC: REF LN: ADVANCE NO: TRAV TYPE:

SOURCE: TYPE OF OVERPYMT: ACTION OUT:

Example:

Station processes a receivable/reimbursement (BD 44) for Supply Fund-Federal

AR/BE LOGIC

H - 10

ACTION: R TABLEID: ACED USERID: S104 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR PROMPT TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING PAY FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID FLAG -- ---- ---- ------ ------ --------- ---- ---------- ------ 01- 10 BD 44 G F 9495 N DESCRIPTION SALE TO CANTEEN-COST

AR/BE LOGIC

H - 11

ACTION: R TABLEID: ACEN USERID: R047 JRA ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 10 ACCOUNTING ENTRY ID: 9495 ACCOUNTING EVENT TYPE: AR03 SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --- 01- 001 GENJ D 1310 01 N 5102 31 N Y N 02- 002 GENJ D 425F 52 N 4210 50 N Y N 03- 04- 05- 06-

AR/BE LOGIC

H - 12

ACTION: R TABLEID: APPR USERID: S104 FSC *** APPROPRIATION INQUIRY SCREEN *** KEY IS BUDGET FISCAL YEARS, FUND BUDGET FISCAL YEARS: 94 FUND: 4537B STATUS IND: A EST REIM OPT: R DESCRIPTION: SUPPLY FUND CATEGORY B ORIGINAL APPR AMT: 0.00 TRANSFERS IN: 0.00 APPROVED APPR AMT: 322,868,580.46 TRANSFERS OUT: 0.00 EST REIM AMT: 0.00 LAPSED AMT: 0.00 ACTUAL REIM AMT: 261,835,584.89 CARRYOVER AMT: 0.00 STAT RESERVE AMT: 0.00 EXPIRED AMT: 0.00 RESTORATIONS / WITHDRAWALS AMT < '89: 0.00 REIM AGREEMNT AMT: 0.00 UP SPN ADJ AMT: 0.00 DIR AGREEMENT AMT: 0.00 DOWN SPN ADJ AMT: 0.00 EST RECOVERY AMT: 0.00 ACT RECOVERY AMT: 0.00 PY REC WITH AMT: 0.00 UNLIQ COMM AMT: 0.00 YTD APPOR AMT: 582,363,094.72 UNLIQ OBLG AMT: 20,357,200.72 YTD ALLOT AMT: 581,706,264.75 EXPENDED AMT: 276,978,300.08 UNAPPOR APPR AMT: 2,341,070.63 AVAILABLE AMT: 285,027,593.92 APPR TRANS CODE: AA APPR TRANS TYPE: SF

AR/BE LOGIC

H - 13

ACTION: G TABLEID: RSRC USERID: S104FSC REVENUE SOURCE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, REVENUE SOURCE 01- FY: 10 REV SOURCE: SFCS REV SOURCE NAME: SUPPLY FUND COST REV CLASS: REV CATEGORY: REV GROUP: SUB REV SRCE OPTION: N OFF BLD REC ACCT: USE TAX: N SHORT NAME: COST-SUPPLY ACT REIM: Y LIMITATION: 02- FY: REV SOURCE: REV SOURCE NAME: REV CLASS: REV CATEGORY: REV GROUP: SUB REV SRCE OPTION: OFF BLD REC ACCT: USE TAX: SHORT NAME: ACT REIM: LIMITATION:

AR/BE LOGIC

H - 14

Allowance Available for Obligation

BD 44 578K090027 001 94 4537B 90 G 1310 259.04 4210 259.04 425F 259.04 4610 259.04 4540 259.04 5102 259.04 9902 259.04 9903 259.04 9904 259.04 9905 259.04

AR/BE LOGIC

H - 15

COMMND: DOCID: CR 20 FSC101540 STATUS: ACCPT 001-001 OF 001 BATID: SUB STN: 10/15/09 01- LINE: 001 REF TC: REF DOC NO: REF LINE: TRANS TYPE: 05 BFYS: 94 FUND: 0160X2 STATION/SAT: 3XX FCP/PRJ: 000039500 JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: 8031 CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: 123456789 AMOUNT: 11.85 I/D: UNAPPLIED DEP NO: AGR NO: DESCR: RECYCLED PAPER FEE

AR/BE LOGICExample – CR 05

Station processes a collection for Recycling Income

H - 16

ACTION: G TABLEID: ACED USERID: R047 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR PROMPT TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING PAY FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID FLAG -- ---- ---- ------ ------ --------- ---- ---------- ------ 01- 10 CR 05 N 5455 N DESCRIPTION REIMB-NON FED 02- DESCRIPTION

AR/BE LOGIC

H - 17

ACTION: R TABLEID: ACEN USERID: R047 FSC ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 10 ACCOUNTING ENTRY ID: 5455 ACCOUNTING EVENT TYPE: AR06 SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --- 01- 001 GENJ D 1013 01 N 5201 31 N N N 02- 002 GENJ D 425P 52 N 4210 50 N N N 03- 04- 05- 06- 07-

AR/BE LOGIC

H - 18

ACTION: R TABLEID: APPR USERID: S104 FSC *** APPROPRIATION INQUIRY SCREEN *** KEY IS BUDGET FISCAL YEARS, FUND BUDGET FISCAL YEARS: 94 FUND: 0160X2 STATUS IND: A EST REIM OPT: R DESCRIPTION: RECYCLING INCOME-MED CARE ORIGINAL APPR AMT: 0.00 TRANSFERS IN: 0.00 APPROVED APPR AMT: 531,509.12 TRANSFERS OUT: 0.00 EST REIM AMT: 1,083,158.52 LAPSED AMT: 0.00 ACTUAL REIM AMT: 933,269.39 CARRYOVER AMT: 0.00 STAT RESERVE AMT: 0.00 EXPIRED AMT: 0.00 RESTORATIONS / WITHDRAWALS AMT < '89: 0.00 REIM AGREEMNT AMT: 0.00 UP SPN ADJ AMT: 0.00 DIR AGREEMENT AMT: 0.00 DOWN SPN ADJ AMT: 0.00 EST RECOVERY AMT: 0.00 ACT RECOVERY AMT: 0.00 PY REC WITH AMT: 0.00 UNLIQ COMM AMT: 0.00 YTD APPOR AMT: 1,461,398.58 UNLIQ OBLG AMT: 11,600.60 YTD ALLOT AMT: 1,461,398.58 EXPENDED AMT: 479,501.54 UNAPPOR APPR AMT: 3,379.93 AVAILABLE AMT: 970,296.44 APPR TRANS CODE: AA APPR TRANS TYPE: 01

AR/BE LOGIC

H - 19

ACTION: G TABLEID: RSRC USERID: S104FSC

REVENUE SOURCE REFERENCE DATA SCREEN

KEY IS BUDGET FISCAL YEAR, REVENUE SOURCE

01-

FY: 10 REV SOURCE: 8031 REV SOURCE NAME: RECYCLING INCOME

REV CLASS: REV CATEGORY: REV GROUP:

SUB REV SRCE OPTION: N OFF BLD REC ACCT: USE TAX: N

SHORT NAME: RECYCLE INC ACT REIM: Y LIMITATION:

AR/BE LOGIC

H - 20

• AA 07 Dr. 4450 Cr. 4510• AC 03 Dr. 4510 Cr. 4540• SL 03 Dr. 4540 Cr. 4560• AL 04 Dr. 4560 Cr. 4610• SA 01 Dr. 9904 Cr. 9905• SA 03 Dr. 9902 Cr. 9903

Allowance Available for Obligation

AR/BE LOGIC

H - 21

APPROPRIATIONS = APPROPRIATIONS = AR /BEAR /BE

•GENERAL POST FUND - 8180S

•CEMETARY GIFT FUND - 8129S

•SUPPLY FUND - 4537

•RECYCLING INCOME - 0151X2 0160X2

AR/BE LOGIC

H - 22

SECTION I

These accounts represent amounts owed by the U.S. Government for items received, services rendered, expenses incurred, assets acquired, construction performed and

amounts received but unearned.

LIABILITIES

• 2110 - Accounts Payable - Federal• 2111 - Accounts Payable - Non - Federal• 2114 - Accounts Payable - Federal - Non Detail• 2116 - Accounts Payable - Other - Non Detail

RC, RT, SV documents

I - 1

•2121 - AP Scheduled - Federal

•2122 - AP Scheduled - Non –Federal

CT, CV, PV, TM, TP documents

GLs are debited when the AD is sent from Treasury via the Treasury confirmation.

LIABILITY ACCOUNTS

I - 2

•2190 - Accrued Service Payable - Federal

•2191 - Accrued Service Payable - Non-Federal

AR documents

GLs are credited when accrued. Obligations established in IFCAP automatically accrue unless selected not to accrue. Portion of the amount is accrued monthly based on the beginning and end date of obligation.

LIABILITY ACCOUNTS

I - 3

• 2193 - Accrued Payable – Federal- Non Detail

• 2194 - Accrued Payable –Non Federal -Non Detail• 2210 - Accrued Salaries / Wages Payable

PR, SV documents

LIABILITY ACCOUNTS

I - 4

• 2213 – Employer Contribution & Payroll AR documents• 2220 - Accrued Ann. Leave Unfunded

SV documents• 2400 - Unapplied Deposit Accounts

ET, SV, TR documents

LIABILITY ACCOUNTS

I - 5

• 2413 - Unapplied Deposit - Transit Benefit• 2994 - Lease Liability• 2995 - Unfunded Lease Liability (only used for Capital Lease agreements with the Supply Fund)• 2996 Accrued Cleanup Costs

EB, ET, SV, TR documents

LIABILITY ACCOUNTS

I - 6

• 2960 – Record Cancelled Appropriation Payables

• Only in AMAF accounts (AMAFMC, AMAFRE, AMAFGE, AMAFIG, AMAFMA , AMAFMF, AMAFIT, AMAFNC, and AMAFFF.

LIABILITY ACCOUNTS

I - 7

ARHT - Receivable Header Inquiry ScreenARLT - Receivable Line Inquiry ScreenJVLT - Journal Voucher & Standard Journal Inquiry ScreenPVHT - Voucher Header Inquiry ScreenPVLT - Voucher Line Inquiry ScreenDXRF - Document Cross-Reference ScreenRCHT - Receiver Header Inquiry ScreenRCLA - Receiver Accounting Line Inquiry ScreenVXRF - Vendor Cross-Reference Screen

RELATED FMS LIABILITY TABLES

I - 8

F850 – Undelivered Orders ReportF851 – Verification of General Ledger Balances Payables Report – Federal/Non-Federal889B – Analysis of Open DocumentsF865 – Reconciliation of General Ledger Accounts

RELATED RSD LIABILITYREPORTS

I - 9

SECTION J

These accounts represent the difference between the assets and liabilities of the U.S. Government

EQUITY

J - 1

• 3100 Unexpended Appropriations

• 3101 Unexpended Appropriations – Appropriations Received

• 3102 Unexpended Appropriations – Transfers-In

• 3103 Unexpended Appropriations – Transfers-Out

• 3106 Unexpended Appropriations – Adjustments

• 3107 Unexpended Appropriations – Used

• 3310 Cum Results of Operations

• 3313 - Future Funding Requirements

EQUITY

J - 2

• F900 – Summary Trial Balance/Station• F90F – Summary Trial Bal/Treasury Symbol• F911 – Summary Trial Balance /Fund Code

RELATED RSD EQUITY REPORTS

J - 3

SECTION K

• These accounts reflect the amount of income earned from the sale of goods and services, including interest income and appropriated capital used to finance operating expenses.

REVENUE AND FINANCING SOURCES

K - 1

• 51XX - Revenue from Goods Sold• 52XX - Revenue from Services Provided• 53XX – Interest Revenue• 54XX – Funding Fee• 55XX – Insurance Revenue• 56XX - Donated Revenue

BD, CR, IM, TR, and SV documents

REVENUE ACCOUNTS

K - 2

Fund 8180G / 8129GFund Category = “NQ”

5606 - VACO General Cash Donations• CR 51 / TR 24• Revenue Source Code 9045

Donated Revenue GPF/NCGF

K - 3

Fund 8180S / 8129SFund Category = “NP”

5607 Station Specific Cash Donations• CR 53 / CR 05 / TR 25 / TR 76• Revenue Source Code 9040,41,42,43

Donated Revenue GPF/NCGF

K - 4

• 5700 - Appropriations Used• 5780 – Imputed Financing

BD, CR, IM, SV, TR, UE documents

• 59XX - Other Revenue

BD, CR, TR documents

REVENUE ACCOUNTS

K - 5

• ARHT Receivable Header Inquiry Screen• ARLT Receivable Line Inquiry Screen• CRHT Cash Receipt Header Inquiry Screen• CRLT Cash Receipt Line Inquiry Screen• JVLT Journal Voucher & Standard Journal Inquiry Screen

RELATED FMSREVENUE TABLES

K - 6

• F827 – Monthly Detailed Accounting Transactions

• F840 – Daily Detailed Accounting Transactions • F853 – Accounts Receivable Federal/Non Federal

Report

RELATED RSD REVENUEREPORTS

K - 7

SECTION L

• The outflows of assets or incurrence of liabilities during a period resulting from rendering services, delivering or producing goods, or carrying out other normal spending activities.

EXPENSES

L - 1

• 6100 Operating Expense• 6400 Benefits Program Expense• 6500 Cost of Goods Sold• 6700 Bad Debt Expense

BD, CT, CV, DV, IV, PV, SV, TM, TP, TR documents

EXPENSE ACCOUNTS

L - 2

• VA Uses the Allowance Method

• An adjusting entry is made at the end of each Accounting Period and reversed in the following Period

RECORDING BAD DEBTS

L - 3

THERE IS ONLY ONE VALID ACCOUNT FOR DEPRECIATION AND AMORTIZATION.

• 6710 - DEPRECIATION AND

AMORTIZATION EXPENSE

DEPRECIATION EXPENSE

L - 4

Dr. 6710 Depreciation Expense

Cr. 1759 Accumulated Depreciation Equipment

DEPRECIATION POSTING

L - 5

• 6860 – Cancelled Appropriation Payables, Future Funded Expense

Only in AMAF accounts (AMAFMC, AMAFNC, AMAFRE ….etc.

EXPENSE ACCOUNTS

L - 6

SECTION M

• 7212 Gain/Loss on Assets - Debit Bal.

NOTE: The Fixed Asset Subsystem is limited to only one gain/loss account. Account 7212 “Loss on Disposal /Write-off of PP&E” will be used.

GAINS/LOSSES

M - 1

•99XX-memo accounts used for upward and downward adjustments

BL Documents (Austin’s Use)

ADJUSTMENT ACCOUNTS

M - 2

SECTION N

MORT

DOCUMENT REFERENCING

N - 1

COMMND: DOCID: RT 10 6XXA0002201 STATUS: ACCPT 000-000 OF 000 BATID: SUB STN: 10/15/09 RECEIVING REPORT INPUT SCREEN

TRANS TYPE: 01 RECVD DATE: ACCT PD: ACTION E SUB STN: 311 REF DOC: MO 6XXA00022 VENDOR CODE: 12345678 01 PPAY TYPE: RECEIVED BY: T SMITH NAME: SMITY’S ENVELOPES RECEIVER DLN: 15634311001 ADDR1: PO BOX 901528 CLEAR ALL: A ADDR2: DOC TOTAL: 215.28 CITY/ST/ZIP: CLEVELAND OH 441901528 01- LINE: REF LINE: BFYS: FUND: STATION/SAT: / FCP/PRJ: JOB NO: COST CTR/SUB: / BOC/SUB: / REPT CATG: LINE AMOUNT: P/F: I/D: CLSD BFYS: LIQ AMOUNT: CLSD FUND: OUTST OBLIG: DESCR:

A--*HS60-DOCUMENT MARKED FOR READ ONLY

N - 2

DOCUMENT REFERENCING

MO 01 Dr. 4610 Cr. 480N

RT 01 Dr. 6100 CR. 21114610 490N3107 5700

From FMS ACED and ACEN TablesFrom FMS ACED and ACEN Tables

DOCUMENT REFERENCING

N - 3

RT 01 Dr. 6100 Cr. 21114610 490N3107 5700

(Referenced MO) Dr. 480N Cr. 4610- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Net Affect Dr. 6100 Cr. 2111

480N 490N3107 5700

DOCUMENT REFERENCING

N - 4

BDCR

DOCUMENT REFERENCING

N - 5

COMMND: DOCID: CR 10 FSCK0D327 STATUS: ACCPT 001-0 BATID: SUB STN: 10/15/09

LINE: 001 REF TC: BD REF DOC NO: FSCK00A881 REF LINE: 001 TRANS TYPE: 01 BFYS: 10 FUND: 0160A1 STATION/SAT: FSC FCP/PRJ: 0100501T2 JOB NO: COST CTR/SUB: 854100 BOC/SUB: 1101 09 EPT CATG: REV SRCE/SUB: 8023 CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: FSCVCS002 AMOUNT: 66,964.43 I/D: UNAPPLIED DEP NO: AGR NO: DESCR:

DOCUMENT REFERENCING

N - 6

CR 01 Dr. 1022 Cr. 6100490G 46105700 3107

BD 01 Dr. 1312 CR. 6100490F 46105700 3107

From FMS ACED and ACEN TablesFrom FMS ACED and ACEN Tables

DOCUMENT REFERENCING

N - 7

CR 01 Dr. 1022 Cr. 6100490G 46105700 3107

BD 01 Dr. 1312 CR. 6100490F 46105700 3107

From FMS ACED and ACEN TablesFrom FMS ACED and ACEN Tables

DOCUMENT REFERENCING

N - 8

• CR 01 Dr. 1022 Cr. 6100 490G 4610

5700 3107

(Referenced BD) Dr. 6100 Cr. 1312 4610 490F

3107 5700

----------------------------------------------------------Net Affect Dr. 1022 Cr. 1312

490G 490F

DOCUMENT REFERENCING

N - 9

DV

DD

SO

DOCUMENT REFERENCING

N - 10

COMMND: DOCID: DD 10 FSCB00013 STATUS: ACCPT 001-001 OF 001 BATID: SUB STN: 10/15/09 01- LINE: 001 REF DOC: SO FSCB00013 REF LINE: 001 ACCP DATE: PAY ADV: REF ADV: DV FSCSDC005 REF ADV LINE: 001 INV DATE: VENDOR INV NO/LINE: LOG DATE: T/T: 03 BFYS: 10 FUND: 0160A1 STATION/SAT: FSC FCP/PRJ: 250020100 JOB NO: COST CTR/SUB: 824700 00 BOC/SUB: 2130 REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: GL ACCOUNT: DESCR: LINE AMOUNT: 243.00 I/D: P/F: INT REASON: LIQ AMOUNT: QUANTITY: ADV: UNAPPLIED DEP NO:

DOCUMENT REFERENCING

N - 11

DD 03 Dr. 6100 Cr. 10214610 490G3107 5700

SO 01 Dr. 4610 CR. 480F

DV 01 Dr. 1411 Cr. 1021

From FMS ACED and ACEN TablesFrom FMS ACED and ACEN Tables

DOCUMENT REFERENCING

N - 12

DD 03 Dr. 6100 Cr. 10214610 490G3107 5700

SO 01 Dr. 4610 CR. 480F

DV 01 Dr. 1411 Cr. 1021

From FMS ACED and ACEN TablesFrom FMS ACED and ACEN Tables

DOCUMENT REFERENCING

N - 13

DD 03 Dr. 6100 Cr.1021

4610 490G

3107 5700

Referenced DV 1021 1411

Referenced SO 480F 4610---------------------------------------------------------------------

Net Affect Dr. 3107 Cr. 1411480F

490G6100 5700

DOCUMENT REFERENCING

N - 14

SECTION O

• Recon of GL Accounts (F865)• Receivables (F853)• Payables (F851)• Unapplied Deposits (F856)• Undelivered Orders (F850)• GTN Payroll (MNX1) vs Daily Activity of

Account Classification Code (F20D)

SPECIFIC RECONCILIATIONS

O - 1

• Fixed Assets (F852)• WIP – 1720 (F876)• WIP – 1832 (F762)• Inventory (F832)• Employee Advances (F854)• Federal & Non Fed Advances (F855)

SPECIFIC RECONCILIATIONS

O - 2

• GL Accounts 1310, 1311, 1312, 1313, 1314, 1315, 1321, 1334.

• Report F853 lists all open bills in FMS by fund.

• Report F853 does not pick up Summary Receivables for fund 5287XX transmitted from AR to FMS on SV Documents.

RECEIVABLES

O - 3

• GL Accounts: 2110, 2111, 2190, 2191 and 2213

• Report F851

Source Documents:• VA 2138 Order for Supplies and Services• VA 2237 Request, Turn-in and Receipt of Property.• VA 1358 Estimated Miscellaneous Obligations

ACCOUNTS PAYABLE

O - 4

• GL Account 2400

• Reconcile at end of calendar month

• Use report F856, which is based on Table UDST “Unapplied Deposit Summary Inquiry” Table

• Source Documents:• SF 215 Deposit Ticket• VAF 4564 Transfer of Disbursing Authority

UNAPPLIED DEPOSITS

O - 5

• Undelivered Orders and Accrued Services files will be analyzed monthly, and the initiating office will be notified of those documents which have been outstanding for an unreasonable amount of time.

UNDELIVERED ORDERS

O - 6

• GL Accounts: 48XX

• Report F850

• Source Documents:• VA 2138 Order for Supplies and Services• VA 2237 Request, Turn-in and Receipt of Property.• VA 1358 Estimated Miscellaneous Obligations

UNDELIVERED ORDERS

O - 7

• GTN PAYROLL PPXX(MNX1) vs Daily Activity by Account classification Code (F20D) for the Settlement Date Friday of Payroll and following Monday for Rejects to total GTN. Total of all the PR transactions from F20D will equal net charges to appropriation on MNX1.

GTN vs F20D

O - 8

RSD REPORT M STATION NUMBER, FORM NAME MNX1 VS RSD REPORT F STATION NUMBER, FORM NAME F20D. - REPORT NAME-> GTN PAYROLL PP23 FORM-> MNX1 LINES-> 218 PAGES-> 9 S.F. 23 S.P. 01 S -> 001 E -> 132 L 0000000151 P 000000006 ---------------------------------------------------------------------------------------------------------------------- 309700 - 1214 $ 465.69 309700 - 1218 $ 606.74 309700 - 1220 $ 108.91 TOTALS BY COST CENTER - STATION 321 PAY PERIOD - 23 COST CENTER-SUBACCOUNT AMOUNT FTEE LWOP 309700 - 1222 $ 826.98 309700 - 1224 $ 323.51 30 FTEE SUB-TOTAL 183.4 208.50 STATION FTEE TOTAL 183.4 208.50 NET CHARGES TO APPROPRIATIONS FOR STATION 321 3610151-3 396,772.55 NET OUT-OF-SYSTEM ADJUSTMENTS NONE

GTN vs F20D

O - 9

REPORT NAME-> T.RBEACCV.112400 FORM-> F20D LINES-> 126 PAGES-> 5 S.F. 23 S.P. 01 S -> 001 E -> 132 L 0000000047 P 000000002 ----------------------------------------------------------------------------------------------------------------------------------- PR 321PP23 11/24/09 11 01 301000 0.00 323,344.96 --------------- ---------------

----------------------------------------------------------------------------------------------------------------------------------- PR 321PP23 11/24/09 12 01 301000 0.00 73,294.03 --------------- --------------- TOTAL ADJUSTMENTS 0.00 396,638.99

TOTAL MNX1 - 396,772.55

DIFFERENCES 1132 BOC 133.56

GTN vs F20D

O - 10

• Fiscal must work with OA&MM on a monthly basis to reconcile VA Property, Plant & Equipment Accounts

FIXED ASSETS

O - 11

• GL Accounts 1700 & 1800.• Fiscal is responsible for rejects from the AEMS/MERS

interface.• Assets should be recorded at the“net” value (less any

purchase discounts).• Interest expense and lost discounts should be expensed, not

capitalized.

NONEXPENDABLE PROPERTY

O - 12

• There is a possibility the FA document created by AEMS/MERS will not agree to the RC/PV created by FMS.

• Timing difference may occur between the recording of the assets in both systems.

NONEXPENDABLE PROPERTY

O - 13

Data Sources:• General Ledger Reconciliation of FMS and Fixed Assets

Report (F852)• Standard Voucher Document Transfer Report (F871)• Detail Listing Report (FA04)

NONEXPENDABLE PROPERTY

O - 14

• Transactions which utilize Capitalized Real Property BOC’s post to account 1720 for annual and multi-year appropriations.

• BOC’s = 3215, 3220, 3221,3225, 3230, 3240

WORK IN PROCESS

O - 15

• Transactions which utilize Capitalized Software BOC’s post to account 1832 for annual and multi-year appropriations.

• BOC = 3124

WORK IN PROCESSSOFTWARE DEVELOPMENT

O - 16

• When a project in work-in-process is completed, the project will have to be manually moved to an asset account using SV 28, 29, or 30.

• WIP Golden Rule:• DO NOT capitalize until you take possession.

WORK IN PROCESS

O - 17

Data Sources:• GL Account 1410• F854 lists all outstanding Employee Travel

Advances.

EMPLOYEE ADVANCES

O - 18

Data Sources:• GL Accounts 1411 and 1412• F855 lists all outstanding Federal and Non

Federal Advances

FEDERAL/NON-FEDERAL ADVANCES

O - 19

• Balances in the following default ACC Codes for the Credit Card must be reviewed and charge to the applicable ACC Code.:

Fund ACC Code0151A1 0000999CV0129A1 0100999CN0160A1 0100999CC

DEFAULT ACC CODES

O - 20

• GL Account 4610• Status of Allowance Rpt. (F826)• Supporting Documentation

Daily (F20D)Suballowance Obligation InquiryScreen - SAOB TableSpending Control Document Cross Reference Inquiry Screen - SPDX Table

CONTROL POINTS

O - 21

• GL Account - 2403• Equals VPFS (Veterans Patient Fund System)

or Manual Patient Account Records.

FUND 6020 vs VPFS

O - 22

• VOUCHER SUMMARY FOR STATION: 501 OCT 04, 2009@07:33:05 page 1• FUND: 8180S GENERAL POST ACCOUNTING PERIOD FROM 10/1/06 TO 10/31/09• TRANSACTION EQUIP ID# NET AMOUNT EQUIP P.O.#• LAN Right Margin: 80// • CODE NUMBER DATE• ---- ----------- -------- ---------- ---------------- ------------• SGL: 1750 NX EQUIP• Opening Balance for Oct 2009: $105,000.00• G/L Acct 1750 Net Activity: 0.00• Closing Balance for Oct 2009: $105,000.00• Enter RETURN to continue or '^' to exit: • VOUCHER SUMMARY FOR STATION: 501 NOV 04, 2007@07:33:05 page 2• FUND: AMAFMC MED CARE ACCOUNTING PERIOD FROM 10/1/08 TO 10/31/09• TRANSACTION EQUIP ID# NET AMOUNT EQUIP P.O.#• CODE NUMBER DATE• ---- ----------- -------- ---------- ---------------- ------------• SGL: 1750 NX EQUIP• Opening Balance for Oct 2007: $30,654,897.83• FD 5015N2505 10/1/09 43316 -121,589.00 501-CF5003• FD 5015N2506 10/26/09 28269 -278,881.00 501-A10004• FD 5015N2507 10/26/09 43454 -113,924.00 501-CF5002• G/L Acct 1750 Net Activity: -514,394.00• Closing Balance for Oct 2007: $30,140,503.83• SGL: 1751 ADPE• Opening Balance for Oct 2009: $5,684,237.92• G/L Acct 1751 Net Activity: 0.00• Closing Balance for Oct 2007: $5,684,237.92• Enter RETURN to continue or '^' to exit: • VOUCHER SUMMARY FOR STATION: 501 NOV 04, 2007@07:33:05 page 3• FUND: AMAFRE RESEARCH ACCOUNTING PERIOD FROM 10/1/09 TO 10/31/09• TRANSACTION EQUIP ID# NET AMOUNT EQUIP P.O.#• CODE NUMBER DATE• ---- ----------- -------- ---------- ---------------- ------------• SGL: 1750 NX EQUIP• Opening Balance for Oct 2009: $520,152.55• G/L Acct 1750 Net Activity: 0.00• Closing Balance for Oct 2009: $520,152.55• Enter RETURN to continue or '^' to exit: • Select Fixed Assets Reports Option:

O - 23

SECTION P

• VA Reports to:– Treasury– GAO– OMB– Other Federal Entities

FEDERAL ENTITIES

P - 1

• VA Reports on:– FACTS I/Government Wide Financial Reporting System

(GFRS)– FACTS II– SF 133– Financial Statements

FINANCIAL & BUDGETARY REPORTING

P - 2

• VA’s Required to:– Submit Proprietary Account Trial Balance For

Each Treasury Symbol Fund Group– Disclosure Notes to Treasury– Must Agree With VA’s Audited Financial

Statements– Includes Federal Trading Partner Information

FACTS I/GFRS

P - 3

• VA’s Quarterly Submission– Budgetary Account Trial Balance For Each

Treasury Symbol– Specified Account Attributes to Treasury– Used as prior year actual data for President’s

Budget Submission– Replaced Requirement for SF 133 & TFS 2108

FACTS II

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• VA Produces for Internal Management & Analysis Purposes

• Report Shows Sources and Status of VA Budgetary Resources & Reconciliation of Outlays

SF 133

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• VA’s Required to Submit Consolidated Financial Statements to OMB

• Statement Includes:– Balance Sheet– Statement of Net Cost– Statement of Changes in Net Position– Statement of Budgetary Resources– Statement of Financing– Disclosure Notes & Supplemental Information

FINANCIAL STATEMENTS

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SECTION Q

• VA Handbook 7127/3:

Under the "1VA + FUND" program, customers are permitted to enter into a VA Supply Fund (SF) agreement and obligate current year appropriation authority to the SF. The obligation, subject to the terms of the agreement, [extends to later years the time for use of the funds to fulfill the needs described within the agreement.] Program offices are encouraged to complete the work under "1VA + FUND" agreements within 3 additional years rather than extending for the 5 years provided by statute.

1 VA + FUND

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• 4537B3 - Relates to FY 05 Med. Care• 4537B3 - Relates to FY 06 Med. Care • 4537B3 - Relates to FY 07 Med. Care• 4537B3 - Relates to FY 08 Med. Services• 4537B3 - Relates to FY 09 Med. Services

1 VA + FUND

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• A one-time Supply Fund Service Fee of 1% covers the 1VA + Program cost of administration

• Normally charged contracting fees are applicable if Office of Acquisition and Logistics (OAL) awards and administers the related contracts and this cannot be charged to the 1VA+ agreement.

1 VA + FUND

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1VA+ Funds may not be used for the following:

Information Technology (IT)ConstructionRepairs and MaintenanceTravelSeverable ServicesConferencesPayroll CostsPrinting/Publications

1 VA + FUND

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Please note that Purchase Cards should not be used with 1VA+ under any circumstances.

This message has been sent before. It is prohibited to use the purchase cards with any 1VA+ funds. If you have made any purchases within the last 30 days using 1VA+ Funds using a purchase cards, you must reverse the transactions and process it correctly.All Field stations must use Cost Center 6153 and BOC 2529 when obligating 1VA+ funds for procurement. No others should be used regardless of the purchase.

1 VA + FUND

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1 VA + FUND

Additional Items Required for Approval:

1.An estimated expenditure plan or timeline.

2.Evidence that pre-requisite planning has started which includes but not limited to such items as a Statement of

Work (SOW), Technical Review, Sole-source justification, vendor bidding or any

other aspect that require a long lead contract time.

3. All field participants must submit their 2269 form to their VISN CFO for signature prior to submitting to the Supply Fund.

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1 VA + FUND

4. Two (2) Points of Contacts (POC) are required – It must be the Fiscal/Accounting person that will monitor your 1VA+ account and process the necessary entries to reconcile the accounts in a timely fashion.

It has to be two (2) Fiscal or Accounting POC’s or a combination of both.

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1 VA + FUND

• Submit a 2269 and a hard copy 1358 to OAL.

• Include all funding information on both the 2269 and hard copy 1358.

DO NOT ENTER IN IFCAP/VISTA

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1 VA + FUNDHT – DOCUMENT ENTRIES:

• All HT documents must contain the 1VA + Agreement number in the contract number field.

1VA + Agreement consist of 2 two-digit fiscal year, station number, administrative office, and a sequential number beginning with 001.

Example: HT number 599HT0001 Example: 1VA + Agreement number 09-599-10-001

• HT Document must be entered in Line 001 ONLY.

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HT – DOCUMENT ENTRIES, cont:

• You must have One (1) ACC per HT (2269) document. Your office is responsible for obtaining more ACC’s if needed. If not, you will have to list all projects on one (1) 2269 form.

• You cannot split projects by Budget Object Codes (BOC) or Cost Centers (CC).

Expenditure Transfers (ET) (EW) or (EB) are no longer allowed when using 1VA+ Funds.

1 VA + FUND

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0160A1HT 01 4610/480N

(BOC 2529))

4537B3SV UF 4222/4210

MO 01 4610/480N

RT 01 480N/490N 6507/2122(ref MO/net result)

1 VA + FUND

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0160A1

IM CF 1750/1021 4610/490G(Ref HT doc--Part of 2 LN IM done)

4537B3PV 01 490N/490P 2122/1020

IM V1 1043/5107 425G/4222(Part 2 of 2 LN IM done w/ RT trans)

1 VA + FUND

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4537B-Revenue Side

BD-03 (G) 1310/5113 425F/4210

TR-03 (G) 1036/5113 425G/4210

MED SERVICES/SUPPLY

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4537B - Expense Side

SO-01 (G) 4610/480F

*AR-02 (G) 6513/2190 4610/490F

PV-04 (G) 6513/2121 4610/490G*Processed manually at EOAM for the amount open on the Obligation.

MED SERVICES/SUPPLY

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Fund SGL Account

36X4025 259036X4127 139936X4129 218036X4130 1399

For payments and collections these accounts all act in the same way. Most expenses and revenues are recorded in these accounts.

LGY SUBSIDIARY ACCOUNTS

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• GLAC - General Ledger Account Title Defines the general ledger account names• ACED - Acctg Entries Definition Table Defines the accounting entry ID for a particular transaction code/transaction type combination.• ACEN - Accounting Entries Table Defines the debit and credit accounts for a particular

accounting entry ID.• BOCT – Budget Object Code Reference Data Screen

FMS GENERAL LEDGER REFERENCE TABLE

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ACTION: R TABLEID: GLAC USERID: S104 FSC GENERAL LEDGER ACCOUNT REFERENCE DATA SCREEN KEY IS FISCAL YEAR, GENERAL LEDGER ACCOUNT CASH REPT PROHIBIT GENERAL FISCAL SGL ACCT ACCT CAT ON INPUT MEMO OR BAL 224 YEAR ACCOUNT ACCT CATG GROUP TYPE IND OPT FLAG BOTH IND IND IND ------ ------- ----- ---- ----- ---- ---- ----- -------- -------- --- --- 01- 10 1010 1010 10 01 01 Y N N G N N GL ACCOUNT NAME: DISBURSING AUTHORITY SHORT NAME: DISB AUTH 02- 10 1011 1010 10 01 01 Y N N G D N GL ACCOUNT NAME: DISB AUTH - CENTRAL OFF RESRVE SHORT NAME: DISB AUTH-CO 03- 10 1013 1010 10 01 01 Y N N G D Y GL ACCOUNT NAME: DISB.AUTHORITY-REIMBURSEMENTS SHORT NAME: DISAUTH REIM 04- 10 1018 1010 10 01 01 Y N N G C N GL ACCOUNT NAME: DISB AUTH TRANSFERRED SHORT NAME: AUTH TRANS 05- 10 1019 1010 10 01 01 Y N N G D N GL ACCOUNT NAME: DISB AUTH RECEIVED SHORT NAME: DISAUTH RECD 06- 10 1020 1010 10 01 01 Y N N G C Y GL ACCOUNT NAME: TREASURY DISBURSEMENTS SHORT NAME: TREAS DISB 07- 10 1021 1010 10 01 01 Y N N G C Y GL ACCOUNT NAME: 224 DISBURSEMENTS SHORT NAME: 224 DISB

GLAC

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ACTION: R TABLEID: ACED USERID: S104 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR PROMPT TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING PAY FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID FLAG -- ---- ---- ------ ------ --------- ---- ---------- ------ 01- 10 PV 01 N 2307 Y DESCRIPTION PAY VOUCHER - OP EXPENSE 02- 10 PV 01 N A 0145 Y DESCRIPTION PAY VOUCHER - OP EXPENSE 03- 10 PV 01 N B 0063 Y DESCRIPTION PAY VOUCHER - OP EXPENSE 04- 10 PV 01 N C 2307 Y DESCRIPTION PAY VOUCHER - OP EXPENSE 05- 10 PV 01 N E 2327 Y DESCRIPTION PAY VOUCHER - OP EXPENSE 06- 10 PV 01 N F 0145 Y DESCRIPTION PAY VOUCHER - OP EXPENSE

ACED

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ACTION: R TABLEID: ACEN USERID: S104 FSC ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 10 ACCOUNTING ENTRY ID: 2307 ACCOUNTING EVENT TYPE: SP03

SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLA NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV -------- ------- -------- ---- ---- -------- ---- ---- -------- --- 01- 001 GENJ D 6100 22 N 2122 02 N N 02- 002 GENJ D 4610 44 N 490N 48 N N 03- 003 GENJ D 3107 03 N 5700 31 N N 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 14- 15- 04-*L009 HEADER CHANGE

ACEN

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ACTION: R TABLEID: BOCT USERID: S104 EMT BUDGET OBJECT CODE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, BUDGET OBJECT CODE FED BOC SUB BOC OBL= REST BOC OBJ OBJ PS BOC 1099 TRAVEL BUDG POST EXP LKUP DEACT FY CODE CLS CLS IND IND IND FLAG FLAG LMT FLAG BOC FLAG DATE -- ---- --- --- --- --- ---- ------ ---- ---- ---- ---- ---- -------- 01- 10 2692 260 26 N N N N N 26 N Y N NAME: PROSTHETIC SUPPLIES SHORT: PROSTH SUPPL 02- 10 2693 260 26 N N N N N 26 N Y N NAME: HOME DIALYSIS EQUIP AND SUPPLY SHORT: HM DIAL EQ&M 03- 10 2696 260 26 N N N N N 26 Y Y N NAME: SUPPLY INVENTORY-HELD FOR SALE SHORT: SF INVENTORY 04- 10 2697 260 26 N N C N N 26 Y Y N 08 22 03 NAME: MEDICINES, DRUGS, & CHEMICALS SHORT: MED,DRG,CHM 05- 10 2698 260 26 N N C N N 26 Y Y N 03 20 03 NAME: MEDICAL SUPPLIES SHORT: MEDICAL SUPL 06- 10 2699 260 26 N N C N N 26 Y Y N 08 24 00 NAME: OTHER SUPPLIES SHORT: OTHER SUPL 07- 10 31 N N N N Y 31 N N N NAME: EQUIPMENT SHORT: EQUIPMENT

BOCT

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• GLDB - General Ledger Balance Accounting Distribution and Vendor Details Table

• GLTS - General Ledger Trial Balance by Station (updated during the nightly cycle process)

• GLBL - General Ledger Balance Table• MSGL - Monthly Summary General Ledger Balance

Inquiry Screen

FMS GENERAL LEDGER INQUIRY TABLES

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ACTION: R TABLEID: GLDB USERID: S104 FSC *** GENERAL LEDGER DETAIL BALANCE INQUIRY SCREEN *** FY BFY FUND GL ACCT AD/OF STN COST CTR FCP/PRJ BOC/REV SRCE TYPE -- ----- ------ ------- ---- ------- -------- --------- ------------ ---- 10 09 0160A1 1020 10 501 820200 01AE20200 2692 01 TRANS ID DATE FM REF DOCUMENT VENDOR VENDOR INV # AMT ------------- ------ -- ------------- ----------- -------------------- ----- AD0143390 091009 01 CV501A4522501 22218359002 808165 -3,895.00 AD0144828 091009 01 CV501A4510901 411526554 01700930 -119.67 AD0872853 091010 01 CV501A4526401 411526554 01703193 -464.47 AD1354251 091015 01 CV501A4528001 411526554 01703327 -130.57 CC50142680011 091008 01 460358360 XXXXXXXXXXXX1992 -13,980.39 CC50142710021 091008 01 460358360 XXXXXXXXXXXX1992 -3,900.00

GLDB

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ACTION: R TABLEID: GLTS USERID: S104 FSC *** GENERAL LEDGER TRIAL BALANCE BY STATION SCREEN *** KEY IS FISCAL YEAR, STATION, FUND, BFYS, GL ACCT FY STATION FUND BFYS DEBIT BALANCE: 69,331,917.72 -- ------- ------ ----- - CREDIT BALANCE: 69,331,917.72 10 501 0160A1 09 = DIFFERENCE: 0.00 GL D/ ACCT C BEG BAL + DEBITS - CREDITS = END BAL ---- - --------------- --------------- --------------- ---------------01- 1010 N -136,951,835.96 0.00 0.00 -136,951,835.9602- 1013 D 0.00 41.45 0.00 41.4503- 1020 C 0.00 38,286.40 4,067,721.73 -4,029,435.3304- 1021 C 0.00 106,431.27 299,449.53 -193,018.2605- 1022 D 0.00 7,331.77 0.00 7,331.7706- 1025 C 0.00 9,288.59 3,362,271.84 -3,352,983.2507- 1099 N 0.00 18,105.91 0.00 18,105.9108- 1310 D 1,632,797.84 422,463.62 80,616.24 1,974,645.2209- 1311 D 85,410.67 0.00 85,410.67 0.0010- 1313 D 149,875.31 10,646.49 3,575.36 156,946.4411- 1316 D 1,607,000.00 0.00 1,607,000.00 0.0012- 1410 D 2,889.97 0.00 0.00 2,889.97

GLTS

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ACTION: R TABLEID: GLBL USERID: S104 FSC *** GENERAL LEDGER BALANCE INQUIRY SCREEN *** KEY IS FISCAL YEAR, BUDGET FISCAL YEAR, FUND, GENERAL LEDGER ACCOUNT FISCAL YEAR: 10 BFY: 09 FUND: 0160A1 TREASURY SYMBOL: 3600160 GENERAL LEDGER BEGINNING DEBIT CREDIT NET ACCT BALANCE BALANCE BALANCE BALANCE ---- ----------------- ----------------- ----------------- ----------------- 1020 0.00 3,867,446.84 473,003,904.54 -469,136,457.70 1021 0.00 46,684,673.40 82,029,918.31 -35,345,244.91 1022 0.00 2,325,169.71 136,168.96 2,189,000.75 1023 0.00 23,078.38 155,188.33 -132,109.95 1024 0.00 128,915.50 0.00 128,915.50 1025 0.00 1,469,990.09 387,206,251.81 -385,736,261.72 1026 0.00 567,720.66 5,412,807.65 -4,845,086.99 1036 0.00 1,030,152.67 26,572.78 1,003,579.89 1043 0.00 256,288.10 126,816.91 129,471.19 1099 0.00 2,480,289.84 6,194.69 2,474,095.15 1310 10,556,955.81 2,242,442.37 4,749,511.16 8,049,887.02 1311 20,312,368.10 2,329,644.66 20,249,109.23 2,392,903.53 1312 122,992.40 100,528.99 10,400.49 213,120.90 1313 7,045,884.74 1,442,231.31 1,842,791.64 6,645,324.41

GLBL

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ACTION: R TABLEID: MSGL USERID: S104 FSC *** MONTHLY SUMMARY GENERAL LEDGER BALANCE INQUIRY SCREEN *** FY FUND BFY GL ACCT A/O STN FCP/PRJ BOC/REV SRCE REPT CATG-- ------ ----- ------- ----- -------- --------- ------------ ---------10 0160A1 09 1020 10 501 01AE27200 2574 FISC MONTH NET AMOUNT ---------- ------------------- 01- 01 -129,607.77 02- 02 -1,152.57 03- 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 03-*L009 HEADER CHANGE

MSGL

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ANNUAL CLOSE AND TRIAL BALANCE

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• 5000, 6000, AND 7000 3310• ANNUAL APPROP. 4610 4650• ALL DISBURSING AUTHORITY

ACCOUNTS CLOSE TO 1010

CLOSING THE BOOKS

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The following Budgetary Accounts willNOT CLOSE at the end of the Year:

• 425F Reimbursements - Fed Receivable• 490F - Unpaid Expended Authority - Federal• 490N - Unpaid Expended Authority - Public

CLOSING THE BOOKS

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• BFY and Ending BFY 05 Travel Obligations - Must be Reversed– BFY 04 and Ending BFY 05 Advances - Collect,

Write off or Reclassify– BFY 04 and Ending BFY 05 Receivables -

Moved to 3200 during annual close– BFY 04 and Ending BFY 05 WIP - Review and

move as necessary

CLOSING THE BOOKS

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– Ensure Manual accruals have a reversal period of 01/11

– FY09 TriCare bills are moved to FY11– Ensure available unobligated balances have

sufficient funds to cover G/L 1321

CLOSING THE BOOKS

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• COMMON QUESTIONS/PROBLEMS

– Allowance accounts must have a Credit Balance– WIP must be a Debit Balance and should not be in

AMAF– Liability accounts (2XXX) must have a Credit Balance– 48XX - Should always “net” to a Credit balance in

both CY and PY

TRIAL BALANCE

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• COMMON QUESTIONS/PROBLEMS– 49XX - Should always “net” to a Credit balance in CY

• PY may be Debit balance due to adjustments– 5XXX - Should always be a Credit balance in CY

• PY may be Debit balance due to adjustments– 6XXX - Should always be a Debit balance in CY

• PY may be a Credit balance due to adjustments

TRIAL BALANCE

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Financial Accounting Service (FAS) FY 09 Annual Close Memo

Enclosed is the FY 09 annual close information. Please review and take note of important dates and action items needing completion. I. FY09 ANNUAL CLOSE ACTIVITY SCHEDULE •9/03/09 – FMS Call•9/10/09 – FMS Call•9/17/09 – FMS Call•9/18/09 – Payroll input to FMS for PP18 (Accounting Period 12/09)

•9/24/09 – Last day for payments using canceling funds expired as of BFY 04 (see item II.B)

•9/24/09 – FMS Call•9/24/09 – Credit Card System (CCS) transactions for invoice billings

submitted as of 9/23/09 recorded in FMS (can be viewed in FMS on 9/25) •9/28/09 – Last day for station input of EB transactions in FMS (see item II.C)

•9/28/09 – Last day for FSC staff other than Annual Close Team to process any type of transactions into FMS (see item II.D1)

•9/28/09 – FSC interfaces to FMS are held (see item II.D2)

•9/29/09 – September System Payroll Accruals input to FMS (view in FMS 30 Sept 09)

•9/29/09 – FSC interfaces to FMS are held (see item II.D2)

•9/30/09 – FSC interfaces to FMS are held (see item II.D2)

•9/30/09 – Last day for stations to process payment transactions (see item II.E)

•FMS on-line processing will end at 8:00 PM ET•The first DMI/IFCAP interface to FMS will process at 8:35 PM ET•The final DMI/IFCAP interface to FMS will process at 10:00 PM ET •AITC recommends a 9:00 PM ET deadline to process IFCAP transactions to ensure they are picked up on the final DMI interface to FMS.

•9/30/09 – Last day for all other station input into FMS (see II.F) •9/30/09 – VBA interfaces LS&C, VALERI, CPTS, CAATS and WINRS will continue throughout annual close (see item II.K) •10/01/09 – FMS DOWN – no interfaces will process in FMS•10/01/09 – FY 09 Period 13 Adjustments coordinated through VHA, VBA, NCA, etc.•10/01/09 – FMS Call

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•10/02/09 – Period 13 Trial Balances distributed.•FRS – The FY 10 tables in FRS will be unavailable for seven days after the official date of annual close. FRS will be available to review FY 09 and prior year data, but the new FY 10 data will not be available until approximately 10/09/09

•10/02/09 – FMS DOWN – no interfaces will process in FMS•10/02/09 – Payroll input to FMS for PP19 (Accounting Period 01/10) – as currently scheduled – may be delayed based on status of annual close processing•10/03/09 – FMS DOWN – no interfaces will process in FMS•10/04/09 – FMS UP for FY 10 Activity Only (Accounting Period 01/10)•10/04/09 – Annual Close process completed. Trial Balances for Accounting Periods 14 & 00 distributed•10/04/09 – September Accruals Reversed (Accounting Period 01/10)•10/05/09 – Credit Card System transactions for invoice billings submitted for 9/25/09-10/2/09 recorded in FMS (Accounting Period 01/10)•10/05/09 – Release Fee Basis to FMS (Accounting Period 01/10)•10/08/09 – FMS Call•10/15/09 – FMS Call•10/16/09 – Payroll input to FMS for PP20 (Accounting Period 01/10)•10/22/09 – FMS Call•10/27/09 – October System Payroll Accruals input to FMS

Accounting Period DefinitionsPeriod 12 – accounting period for the month of September. This period is closed during the nightly cycle on the night of September 30.

Period 13 – accounting period for adjustments on October 1st. This period is open only to the annual close team members. Significant adjustments requested by field stations with approval from VACO program offices and selected annual close processing list adjustments are completed during this period. Trial balances from Period 13 are used for annual certification letters and for the audited financial reporting.

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Period 14 – accounting period for annual close. General ledger accounts like those used for revenue and expense are closed for the fiscal year based on the settings in the FMS YACT table.

Period 00 – accounting period for beginning of the new fiscal year. Trial balances for this period show the opening balances in FMS for the new fiscal year.

II. TO COMPLETE FMS PROCESSING FOR FY 09, THE FOLLOWING SCHEDULE IS PROVIDED AS A GUIDE FOR INPUT OF TRANSACTIONS:

A.Annual Close Review

1. Review outstanding obligations to determine if they meet the requirements of an obligation as defined in MP-4, Part V, 1B.04J. Estimated obligations are to be adjusted (increased or decreased) accordingly.

• 2. Review FMS suspense file (SUSF) for documents, which are in HELD or REJECTED status. Make corrections and resubmit, or delete the documents. Do not delete documents generated by interfaces to FMS (e.g. CC, CB, TM, etc).

3. Ensure transactions affecting unobligated balances, such as payroll accruals, adjustments, obligation of purchase orders, PCS obligations, adjustments of 1358, etc., are processed.

4. In reviewing available unobligated balances, ensure sufficient funds are available to cover the balances in general ledger 1321 (Accounts Receivable Refunds - Non Federal).

5. An automated process to move BFYs 05 - 09 Tricare and Shared Medical Resources bills to BFY 10 will take place as

part of annual close processing. Only Revenue Source Codes 8002, 8006, 8035 for Shared Medical Resources and 8028, 8029, 8030 and 8065 for Tricare are affected. These transactions should not be reversed because Public Law 104-262 allows funds to remain in the current budget fiscal year.

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6. Review and adjust the allowance for bad debts balance established in AMAF for public receivables in appropriated funds (0151, 0152, 0160, 0161, 0162, etc). These SV accrual transactions should be set to not reverse.

B.September 24, 2009 is the last day payments can be made for appropriations expired as of the end of BFY 04 (i.e. 3640160, 363/40160, 363/40161, 3640162, 3640151, 3640152, 36X4537B2/B3 for BFY 04 (1 VA+ Fund), etc.). The scheduled payment date must be the same date the payment voucher is processed. Payments scheduled for payment after September 24, 2009 will be cancelled.

C.September 28, 2009 is the last day for Station input of any EB transactions in FMS. D. 1. After September 28, 2009, FSC staff will be restricted from processing documents into FMS (other than the Annual Close Team). The intention is to eliminate documents which would adversely affect FY 09 funds for the stations.

2. All interface transactions generated by the FSC will also be held after September 28, 2009. Examples of held FSC interfaces include: CAPPS Receivers and Payments; Prime Vendor Subsistence EDI; FEDCAP; CX files; and FedTraveler. Non- FSC interfaces (i.e. IFCAP, CAATS) will continue to process.

E. 1. Stations can continue to process payment transactions via IFCAP, CAATS or FMS directly through September 30, 2009. Only FSC generated payment transactions will be held. 2. Scheduled payments during the FMS down period will be accelerated. Payments for October 1 st and October 2nd will be accelerated to pay on September 30th.

•September 30, 2009 is the last day to process transactions affecting accounting period 12 for September 2009 business. C.Annual and Multi-year Appropriations expired as of the end of BFY 04 (includes 03/04) will close/cancel as part of the FY 09 Annual Close Process. Review ALL outstanding subsidiary records for validity.

1. Travel Obligations MUST be reversed manually.

2. Advances MUST be collected, written off, or reclassified as receivables if valid.

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3. Non-Travel Obligations/Payables will be automatically reversed as part of the annual close process. Payable balances will be recorded in the appropriate AMAF fund (i.e. 3640160-AMAFMC, 3640151-AMAFGE) to general ledger 2960.

4. Receivables should be reviewed for validity. The annual close process will automatically close the open receivables in BFY 04 and create the receivable using the same document number in Fund 36 3200 with a BD 09 transaction.

5. Work in Process (general ledger 1720) should be reviewed and closed or moved as appropriate.

6. General ledger 2130 obligations must be cleared and holdbacks released prior to 9/25/09.

7. BFY 04 Supply fund 4537B2 and 4537B3 will close during annual close.

H.Payroll Accruals

1. MANUAL PAYROLL ACCRUALS MUST HAVE A REVERSAL PERIOD OF 01/10.

2. Payroll accrual adjustments for the September accrual period require special effort. Request Fiscal Officers review payroll accruals in order to ensure accuracy. Refer to MP-4, Part V, Chapter 15

(http://vaww.va.gov/publ/direc/finance/M4P5C15.htm) for payroll accrual adjustment instructions.

3. The number of business days in the system for the September 2009 payroll accrual is THIRTEEN work days (September 13 - 30).

I. On October 1, 2009, corrections to adjust the September 2009 Trial Balance should be coordinated with the respective office (VHA, VBA, NCA, etc.) for approval. VHA, VBA, NCA, etc. will contact the Annual Close staff to process the corrections.

J. Posting fixed asset depreciation is not part of the annual close process and will post at the end of the calendar month for September 2009 as usual.

K. SO documents having the accrual flag set to N in FMS will not accrue at the end of the year. Review your SO documents to ensure the validity of the accrual flag. Note: SO documents with equipment BOCs should have the accrual flag set to N.

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Standardized SO documents should have the accrual flag set to Y unless the BOC is equipment. Ensure enough funds are obligated for all Standardized Obligations.

1VA+ Fund, Government Printing Office, and Lease Obligations SO/MO should have the accrual flag set to N.

For 1VA+ Fund, FY 09 Agreement Customers, station fiscal staff need to process their HT obligation document using a date prior to October 1, 2009 and to limit their use of the document to only line 001.

Prime Vendor Pharmacy SO documents should have the accrual flag set to Y.

Note: VA Directive 4668 – “VA activities will record an accrued liability for goods and services received and accepted but unpaid at the end of an accounting period. An accrued liability will also be recorded for salaries and wages earned but unpaid at the end of an accounting period.”

For VBA:

SOs in the FMS fund 0137 for State Approving Agencies (SAA) should have an N in the Auto Accrual indicator.

SOs established for the FY 09 NAS Contract Counseling obligations (0151A1, 0137C and 0137W), should have a Y in the Auto Accrual indicator. Therefore an accrual will be processed automatically in FMS for the remaining unpaid balance.

VBA Interfaces LS&C, VALERI, CPTS, CAATS and WINRS interfaces will continue throughout annual close.

ATTENTION IFCAP USERS:

To ensure synchronization regarding prior year processing, IFCAP has an option called “Enter/Edit Date When SOs become ARs”. This option is found on the “FMS Documents Inquiry/Error Process” sub-menu of the “Funds Distribution Program Menu”. Field station personnel must manually input September 30, 2009 in this date field. This field must be populated earlier than September 30 as IFCAP prohibits the entry of a prior date in this field.

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VISN/Organization Nationwide AccountantVISNs: 2, 4, 5, 7, 8, 10, 17, 20, 99Other Stations: 101

Primary: Sandra Gibson (512) 460-5012Alternate: Veronica Carmicheal (512) 460-5411

VISNs: 9, 21, 23Area Office: Southern, Western

Primary: Brenda Burton (512) 460-5308Alternate: Ray Medrano (512) 460-5171

VISNs: 1, 3, 12, 15, 19Area Office: Central, EasternOther Stations: 102, 104, 105, 118, 200, 201, 203, 281, 282, 283, 284, 285, 389, 705, 774, 775, 785, 786, 787, 788, 789, 790, 791, 793, 794, 795, 796, 797, 799

Primary: Veronica Carmicheal (512) 460-5411Alternate: Sandra Gibson (512) 460-5012

VISN: 6, 11, 16, 18, 22 Primary: Ray Medrano (512) 460-5171Alternate: Brenda Burton (512)460-5308

Supervisor Crystal Russell (512) 460-5135

L. Direct questions concerning annual close to FAS staff as follows:

M. The annual station certification letter is based on Accounting Period 13.

1. Certification letters for VHA should be sent to: VHA Office of Financial Management (173A) Attn: Certification Office 810 Vermont Ave NW Washington, DC 20420

2. Certification letters for VBA should be sent to the Administrative and Loan Accounting Center (ALAC) per the Year-End VBA Letter 20-09-XX.     

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3. Certification letters for NCA: The Fiscal Officer should submit the certification letter to the cemetery station Director for signature and subsequent submission to National Cemetery Administration Finance Division (41B1A)

Attn: Barbara Naglic75 Barrett Heights Road, Ste. 390FStafford, VA 22556

Advance copies may be faxed to 540-658-7281 or emailed to barbara.naglic@va.gov.

Detailed instructions for these certifications will be sent separately from the responsible offices

•FINANCIAL ACCOUNTING SERVICE (FAS) YEAR-END PAYMENT PROCESSING PLANS FOR CREDIT CARD SYSTEM (CCS), PRIME VENDOR PAYMENT SYSTEM, FEE BASIS PAYMENT SYSTEM, TRAVEL MANAGEMENT AND REJECTED PAYMENTS ARE AS FOLLOWS:

•CCS (PURCHASE) TRANSACTIONS 1. FAS will follow these procedures in processing purchase card transactions for FY 09. On the night of Thursday, September 24, 2009, Credit Card System (CCS) will record the obligation/expenditure transactions for the billings in FMS. These transactions will include invoice billings submitted to US Bank as of close of business September 23. FMS reports reflecting those postings will be available on September 25. This report, along with input from cardholders should be used to determine the unbilled purchases for September 24-30 to record the undelivered order. Obligation/expenditure transactions for the daily billings received beginning with charges for activity on September 24 will not be recorded in FMS until the system opens for FY 10. When the recording of these transactions resumes, the CCS will determine the proper appropriation year to be charged based on the purchase date provided by the merchant.

2. The purchase card is to be used through the end of FY 09 and into FY 10 on a business as usual basis. There is no suspension on the use of the purchase card provided an appropriation or continuing resolution has been enacted forFY 10.

Q - 42

3. Stations should compute their unbilled purchase and fleet card transactions for FY 09 and, depending on the appropriation or fund, process a SV CC document with a transaction date of 9/30 and an accounting period of 12/09. The SV CC document must have a reversal period of 01/10. To minimize the effort required for this step, the transaction may be established at summary cost center and BOC levels.

4, Use the IFCAP “Accrual (Monthly)” menu option to record the year-end undelivered orders.

5. Ensure there are funds obligated and accrued for outstanding convenience check amounts.

6. Cost transfers made by VBA between fiscal year appropriations may be done through the CCS using the Batch Modification Screen or in CAATS. Stations with access to the Internet may also access the CCS through this media. The CCS Batch Modification Screen has a field for the beginning and ending fiscal year.

7. Some VHA stations ask their IS/IRM to take action to keep Purchase Card ET transactions from hitting FMS at year end to aid in their unobligated balance reconciliation. For example in VISN 2, after the last file of charges are received and reconciled, IS makes the VISTA options, Reconciliation and Edit/Remove Reconciliation, unavailable so no ET can be generated. 

Cardholders are reminded they MUST determine if funds are available in the control point before using the purchase card. All purchase card payments with a post date of September 24, 2009 should be reconciled by September 30, 2009.

B. PRIME VENDOR PROCESSING

Prime Vendor Credit Card (CD) transactions are held beginning with US Bank charges for September 24, 2009 like other credit card transactions. Prime Vendor EDI transactions will be held in conjunction with other FSC interfaces beginning on September 28, 2009.

• FEE BASIS PAYMENT PROCESSING

Fee Basis Credit Card (CG) transactions are held beginning with US Bank charges for September 24, 2009 like other credit card transactions. The AITC will hold the regular Fee Basis (FV) payment processing starting on September 30, 2009. Payments will continue when FMS opens for FY 10.

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D. TRAVEL MANAGEMENT

Travel Management Center (TM) Reject documents should be resolved prior to the end of the fiscal year in order for the field stations to maintain an accurate record of funds. TM Rejects cause differences between Treasury and VA accounting records and can adversely affect VA receiving an unqualified opinion on the financial statements.Field stations can research the SUSF table to determine if there are any TM transactions in held or reject status for their station. The instructions for scanning the SUSF table in FMS are located in the FMS Field Station User’s

Guide, page B-65. Do not delete TM rejects from SUSF.

E. REJECTED CAPP/CERTIFIED PAYMENTS

1. During the period September 28 through September 30, 2009, FSC will contact Station Fiscal Offices concerning any critical FY 09

appropriation transactions increasing and decreasing Station’s unobligated balances by $100 or more.

2. The last day for FSC to process rejects is September 28, 2009.

Q - 44

IV. FY09 Annual Close Checklist

Annual Close Item AccomplishedMemo Ref #

II. A. 1. Review outstanding obligations

II. A. 2. Review FMS table (SUSF) for held or rejected documents

II. A. 3. All documents affecting unobligated balances processed

II. A. 4. Available unobligated balances have sufficient funds to cover general ledger 1321

II. A. 5. BFYs 05 - 09 Tricare and Shared Medical Resources bills moved to BFY 10 are not reversed

II. B. September 25, 2009 – last day for payments From BFY 04 and BFY 03/04 appropriations

II. C. September 28, 2009, last day for EB transactions

II. D. After September 28, 2009, FSC Staff restricted by system modifications from entering documents

II. F. September 30, 2009 – last day for station input, which affects September 2009

business

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II. G. 1. BFY 04 and BFY 03/04 travel obligations are reversed

II. G. 2. BFY 04 and BFY 03/04 advances – collected, written off or reclassified

II. G. 3. BFY 04 and BFY 03/04 non-travel obligations and payables are reviewed

II. G. 4. BFY 04 and BFY 03/04 receivables are reviewed

II. G. 5. BFY 04 and BFY 03/04 work in process – review and take action

II. G. 6. BFY 04 and BFY 03/04 GL 2130 obligations cleared/holdbacks released prior to 9/25/09

II. G. 7. BFY 04 4537B2/B3 will close. Review obligations

II. H. 1. Manual payroll accruals have a reversal period of 01/10

II. H. 2. Payroll accrual adjustments reviewed for accuracy

II. H. 3. September 2009 payroll accrual is thirteen days

II. I. October 1, 2009 – coordinate September 2009 Trial Balance corrections with respective office

(VBA, VHA, NCA, etc)

II. J. Fixed Asset depreciation will post at the end of calendar month

II. K. Review accuracy of accrual flags for SO documents

II. L. Annual Close questions to FAS staff

II. M. Annual Station Certification letter is based on Accounting Period 13III. A.3. Process SVCC to record undelivered orders for unbilled purchase and fleet card transactions

III. D. Process TM rejects

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TROUBLESHOOTING FMS REJECTS

?

Q - 47

COMMND: DOCID: CR 04 123456789 STATUS: REJCT 001-001 OF 001 BATID: SUB STN: 10/15/09 01- LINE: 001 REF TC: REF DOC NO: REF LINE: TRANS TYPE: 05 BFYS: 10 FUND: 0151A1 STATION/SAT: 311 FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: JURY CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: 10.00 I/D: UNAPPLIED DEP NO: AGR NO: DESCR: 02- LINE: REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: STATION/SAT: FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: I/D: UNAPPLIED DEP NO: AGR NO: DESCR:

A--*HP03-DOCUMENT ERRORS DETECTED 01-CPM02-TRAN CODE/TYPE NOT IN ACED

Q - 48

ACTION: R TABLEID: ERRG USERID: R047 FSC *** ERROR GUIDE INQUIRY TABLE *** KEY IS ERROR CODE

ERROR CODE: CPM02 ERROR MESSAGE: TRAN CODE/TYPE NOT IN ACED

PROBLEM: AN ERROR EXISTS BETWEEN THE TRANSACTION CODE AND TRANSACTION TYPE. THIS ERROR CAN ALSO APPEAR DEPENDING ON THE SETTING OF OPTIONS ON THE ACED TABLE - SUCH AS VENDOR CAT/TYPE, BUDGET OBJECT CODE AND FUND CAT.

SOLUTION: 1. CHECK DOCUMENT FOR VALID TRANS CODE/TRANS TYPE. 2. CHECK VENDOR CODE ON DOCUMENT WITH VEN2 TABLE FOR VENDOR TYPE/CAT. 3. CHECK BOC POST FLAG ON BOCT TABLE AND FUND CAT CODE ON FUND TABLE. 4. CHECK ACED FOR VALID VEND CAT/TYPE, BUDGET BOC & FUND CAT-IF REQUIRED. 5. FOR CERTAIN DOCUMENTS, ASSURE THE VND/PRV FIELD IS ENTERED.

Q - 49

Three Avenues to Research the Problem

1. Fund Category

FUND

FCAT

ACED

TROUBLESHOOTINGFMS REJECTS

Q - 50

ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 10 FUND: 0151A1 FUND TYPE: G BUD CAT: A DEACT DATE: NO YEAR: N CARRYOVER: N REVOLVING: N CLOSE LVL: S TREASURY FUND TYPE: A FUND NAME: GOE - CAT A - LMT 01 TREASURY SYMBOL: 3600151 SHORT NAME: GOE FUND CLASS: 01 FUND CATEGORY: FUND GROUP: AGENCY: 36 AGENCY NAME: DEPT. OF VETERANS AFFAIRS AGY LOC CODE: - - OMB ID CODE: 1000 SUBCLASS: N BUREAU CODE: - - ALLOW UNOBLIG EXP AGST EXPRD: N CONTROL OPTIONS - APPROPRIATION: C APPORTIONMENT: C ALLOTMENT: C SUB-ALLOTMENT: C ALLOWANCE: C REVENUE BUD: N DIMENSIONS - ALLOTMENT SUB-ALLOTMENT ADM/OFF: Y Y ALLOWANCE STATION: N N PGM DEF PROGRAM/DEF: N / Y / PCAT PCLS LIMITATION: N N UNAPPLIED DEPOSIT OPT: N MEMO DEPRECIATION TRANS TYPE: RPT224 COLUMN IND: D INTEREST BFYS: 10 FUND: 0151A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT:

Q - 51

FUND

ACTION: R TABLEID: FCAT USERID: S104 FSC FUND CATEGORY REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, FUND CATEGORY

FUND CAT FY FUND CAT NAME SHORT NAME POSTING -- -------- ------------------------------ ------------ ------- 01- 10 A VETERANS CANTEEN SERVICES VCS Y 02- 10 B REIMBURSABLE APPROPRIATIONS REIMBURSABLE Y 03- 10 C CONSTRUCTION FUNDS CONSTRUCTION Y 04- 10 D PERSONAL FUNDS OF PATIENTS PFOP Y 05- 10 E EXPIRED AUTHORITY EXPIRED FUND Y 06- 10 F SUPPLY FUND SUPPLY FUND Y 07- 10 G GENERAL FUND RECEIPTS GENERAL FUND Y 08- 10 H GENERAL FUND RECEIPTS - AR GFR - AR Y 09- 10 J COMPENSATED WORK THERAPY (CWT) CWT Y 10- 10 K FRANCHISE FUND FRANCH FUND Y 11- 10 L LOAN GUARANTY - MLAC LGY - MLAC Y 12- 10 M MCCF COLLECTION FUND MCCF Y 13- 10 O OFHEO OFHEO Y 14- 10 P GEN POST FUND/NAT CEM GIFT GPF/NCS GIFT Y 15- 10 Q GEN POST FUND - GEN DONATION GPF/GENERAL Y 16- 10 R REGULAR REGULAR N 17- 10 S SUSPENSE SUSPENSE Y 18- 10 T CLEARING/FUNDS IN TRANSIT CLEARING/FIT Y 19- 10 V VBA - CP&E BENEFITS SYTEMS VBA-CP&E BEN Y 20- 10 W ESCROW FUNDS ESCROW FUNDS Y 21- 10 Z AMAF AMAF Y

Q - 52

FCAT

ACTION: R TABLEID: ACED USERID: S104 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR PROMPT TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING PAY FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID FLAG -- ---- ---- ------ ------ --------- ---- ---------- ------ 01- 10 CR 05 N 5455 N DESCRIPTION REIMB-NON FED 02- 10 CR 05 N C 5455 N DESCRIPTION REIMB-NON FED 03- 10 CR 05 N E 5455 N DESCRIPTION REIMB-NON FED 04- 10 CR 05 N F 5455 N DESCRIPTION REIMB-NON FED - SF 05- 10 CR 05 N K 5457 N DESCRIPTION REIMB-NON FED

Q - 53

ACED

2. Budget Object Class

ACED

ACEN

ACEV

BOCT

TROUBLESHOOTINGFMS REJECTS

Q - 54

CTION: R TABLEID: ACED USERID: S104 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR PROMPT TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING PAY FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID FLAG -- ---- ---- ------ ------ --------- ---- ---------- ------ 01- 10 CR 05 N 5455 N DESCRIPTION REIMB-NON FED 02- 10 CR 05 N C 5455 N DESCRIPTION REIMB-NON FED 03- 10 CR 05 N E 5455 N DESCRIPTION REIMB-NON FED 04- 10 CR 05 N F 5455 N DESCRIPTION REIMB-NON FED - SF 05- 10 CR 05 N K 5457 N DESCRIPTION REIMB-NON FED

Q - 55

ACED

ACTION: R TABLEID: ACEN USERID: S104 FSC ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 10 ACCOUNTING ENTRY ID: 5455 ACCOUNTING EVENT TYPE: AR06 SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --- 01- 001 GENJ D 1013 01 N 5201 31 N N N 02- 002 GENJ D 425P 52 N 4210 50 N N N 03- 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 14- 15- 03-*L009 HEADER CHANGE

Q - 56

ACEN

ACTION: G TABLEID: ACEV USERID: S104 FSC ACCOUNTING EVENT TYPE REFERENCE DATA SCREEN KEY IS ACCOUNTING EVENT TYPE H- ACCOUNTING POST FLAGS REQD EVENT VEND BOC PROJECT FUND CAT FIELD DESCRIPTION ---------- ---- --- ------- -------- ----- ------------------------------ 01- AR06 Y N N Y N CASH RECEIPT - REVENUE 02- 03- 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 14- 15- 16-

Q - 57

ACEV

ACTION: R TABLEID: BOCT USERID: S104 FSC BUDGET OBJECT CODE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, BUDGET OBJECT CODE FED BOC SUB BOC OBL= REST BOC OBJ OBJ PS BOC 1099 TRAVEL BUDG POST EXP LKUP DEACT FY CODE CLS CLS IND IND IND FLAG FLAG LMT FLAG BOC FLA DATE -- ---- --- --- --- --- ---- ------ ---- ---- ---- ---- ---- ------ 01- 10 3121 310 31 N N N N N 31 Y Y N NAME: OFFICE EQUIPMENT, CAP SHORT: OFC EQUPCAP 02- 10 3122 310 31 N N N N N 31 Y Y N NAME: OFFICE AUTOMATION/WP PURCHASED SHORT: OF AUTO/WP P 03- 10 3123 310 31 N N N N N 31 Y Y N NAME: ADP EQUIP, CAP SHORT: ADP EQP CAP 04- 10 3124 310 31 N N N N N 31 Y Y N NAME: ADP SOFTWARE, PURCHASED SHORT: ADP SFTWRE P 05- 10 3125 310 31 N N N N N 31 Y Y N NAME: TELECOMM EQ (DATA) PURCHASED SHORT: TELECOMM-PUR 06- 10 3126 310 31 N N N N N 31 N Y N NAME: FURNITURE & FIXTURES, NOT CAP SHORT: FURN&FIX,NC 07- 10 3127 310 31 N N N N N 31 N Y N NAME: OFFICE EQUIPMENT, NOT CAP SHORT: OFF EQ, NC

Q - 58

BOCT

3. Vendor

ACED

ACEN

ACEV

TCAT

TROUBLESHOOTINGFMS REJECTS

Q - 59

ACTION: G TABLEID: ACEV USERID: S104 FSC ACCOUNTING EVENT TYPE REFERENCE DATA SCREEN KEY IS ACCOUNTING EVENT TYPE H- ACCOUNTING POST FLAGS REQD EVENT VEND BOC PROJECT FUND CAT FIELD DESCRIPTION ---------- ---- --- ------- -------- ----- ------------------------------ 01- AR06 Y N N Y N CASH RECEIPT - REVENUE 02- 03- 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 14- 15- 16-

Q - 60

ACEV

ACTION: R TABLEID: TCAT USERID: S104 FSC TRANSACTION CATEGORY REFERENCE DATA SCREEN KEY IS TRANSACTION CODE 01- TRANSACTION CODE: CR TRANSACTION CATEGORY: CR TRANSACTION DESCR: CASH RECEIPTS LIQ TOLERANCE: 000 % LIQ TOLERANCE AMT: 0.00 SHIPPING LIQ TOLERANCE AMT: 0.00 ----------------------------- FLAGS ----------------------------- VERIFY: N PROMPT PAYMENT: N ALLOW FUTURE PER: N PRINT: N VENDOR POSTING: Y DOC REF REQUIRED: N DOC TRACK VOUCHER: N DOC TRACK ACCOUNT: N DOC TRACK NUMBER: N REQUIRED FIELDS: Y ACCTG REQ TV DISB: N DOC TYPE REQ: N BALANCED SV REQD: N TRACK CONTRACT: N DOC XREF TYPE: A BYPASS UNAPP DEP: N OBL CONTRACT REQD: N PAY ADV REQD: N GROUP PAYMENTS: Y OBL REQUIRES RECVR: N REF QUANTITY FLAG: N SINGLE PROJ OBL: N OBL REQUIRES INV: N DLN REQD: N RECOV DETERM LEVEL: N

Q - 61

TCAT

COMMND: DOCID: CR 04 123456789 STATUS: REJCT 001-001 OF 001 BATID: SUB STN: 10/15/07 01- LINE: 001 REF TC: REF DOC NO: REF LINE: TRANS TYPE: 05 BFYS: 10 FUND: 0151A1 STATION/SAT: 311 FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: JURY CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: 10.00 I/D: UNAPPLIED DEP NO: AGR NO: DESCR: 02- LINE: REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: STATION/SAT: FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: I/D: UNAPPLIED DEP NO: AGR NO: DESCR:

A--*HP03-DOCUMENT ERRORS DETECTED 01-CPM02-TRAN CODE/TYPE NOT IN ACED

Q - 62

CR05

COMMND: DOCID: CR 04 123456789 STATUS: REJCT 001-001 OF 001 BATID: SUB STN: 10/15/09 01- LINE: 001 REF TC: REF DOC NO: REF LINE: TRANS TYPE: 05 BFYS: 10 FUND: 0151A1 STATION/SAT: 311 FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: JURY CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: 10.00 I/D: UNAPPLIED DEP NO: AGR NO: DESCR: 02- LINE: REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: STATION/SAT: FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: I/D: UNAPPLIED DEP NO: AGR NO: DESCR: A--*HP03-DOCUMENT ERRORS DETECTED 01-CPM02-TRAN CODE/TYPE NOT IN ACED

Q - 63

CRO5, cont.

COMMND: DOCID: CR 04 123456789 STATUS: SCHED 001-001 OF 001 BATID: SUB STN: 10/15/09 01- LINE: 001 REF TC: REF DOC NO: REF LINE: TRANS TYPE: 05 BFYS: 10 FUND: 0151A1 STATION/SAT: 311 FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: JURY CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: MISCN AMOUNT: 10.00 I/D: UNAPPLIED DEP NO: AGR NO: DESCR: 02- LINE: REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: STATION/SAT: FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: I/D: UNAPPLIED DEP NO: AGR NO: DESCR:

Q - 64

CR05 cont’d

INQUIRY TOOLS

YOU KNOW YOU WANT GO TO TYPE IN

Vendor Name FMS Vendor ID code VNAM Vendor Name

Vendor Code All transactions processed for this vendor VXRF Vendor ID Code

Vendor Code, Payment Trans

Code

All payments (of a particular type) processed for this

vendorVXRF Vendor ID, Trans Code

and Station #

Trans Code & Purchase Order

Number

Receivers/Payments processed against a Purchase

Order numberDXRF

Trans Code and purchase order number. Scan on MO to see RT'S. Scan on RT's to see PV's, CV's, etc. Scan on SO to see PV's or CT's.

Q - 65

YOU KNOW YOU WANT GO TO TYPE IN

Vendor Code, Payment Trans

Code & NumberStatus of Payment PVHT Vendor ID, Trans code and

number

Trans code and Purchase order

numberVendor ID DXRF

Trans code and purchase order number. Select the payment. Bring the cursor to the selected line and leaf to PVHT/PVLT to see the transaction.

INQUIRY TOOLS

Q - 66

INQUIRY TOOLS

YOU KNOW YOU WANT GO TO TYPE IN

Vendor Code and Invoice Number

Check Number and/or Payment Transaction ID and/or Amount

PaidIVCH Vendor Code and

Invoice Number

Check number/Trace

NumberNature of Payment CHKL/

EFTL

Check Number/Trace Number. To see the vendor name and

address, leaf to CHKH/EFTH

Vendor Code, Payment Trans

and NumberCheck Number and Amount VXDD

Vendor code, Trans Code and Document

Number

Q - 67

ACTION: R TABLEID: VXDD USERID: S104 BMT *** PAYMENT VOUCHER LINE - DISB DOCUMENT CROSS REFERENCE INQUIRY SCREEN *** KEY IS VENDOR CODE, TRANS CODE, PAYMENT VOUCHER NUM, TRAVEL ADVANCE NUMBER, PAYMENT VOUCHER LINE, REC TYPE, FY, DISB DOCUMENT NUMBER VENDOR CODE: 363946864 TC: MV NUMBER: 537Z0000706 TRAVEL ADVANCE NUM: TREAS POST POST BACK REC ACT TREAS DET EXP OUT LN TYP FY DOC NUMBER AMOUNT IND IND IND IND IND --- --- -- -------------- ------------------- --- ---- --- --- ---- 01- 001 P 10 A M 091114101 145,165.34 C Y Y F N 02- 03-

ACTION: R TABLEID: TSCL USERID: S104 BMT *** TREASURY SCHEDULE CONTROL LINE INQUIRY SCREEN *** KEY IS FY, SCHEDULE CAT, SCHEDULE TYPE, SCHEDULE NUMBER, VENDOR CODE, PAYMENT VOUCHER TC, PAYMENT VOUCHER NUMBER, ADV NO, PAYMENT VOUCHER LINE, REC TYP FY: 10 SCHEDULE CAT: A SCHEDULE TYPE: M SCHEDULE NUMBER: 091114101 INDICATORS - TREAS ACT: C POST TREAS ACT: Y POST DETAILS: Y EXP: F BACKOUT: N CONF/REJ DATE: 11 16 09 P CHECK/ O -----------PAYMENT VOUCHER------------REC PAYMENT TRACE S VENDOR CODE TC NUMBER ADV NO LN TYP AMOUNT NUMBER T ------------ -- ----------- ------ --- - ----------------- -------- - 363946864 MV 537Z0000706 001 P 145,165.34 1241052 Y 363949533 CT 538C0068503 001 P 20,003.76 1243995 Y 363949533 CT 554C0502633 001 P 736.32

Q - 68

VXDD / TSCL TABLES

ACTION: R TABLEID: EFTH USERID: S104 BMT *** EFT HEADER INQUIRY SCREEN *** KEY IS TRACE NUMBER, CONFIRM DATE, D.O. 01- TRACE NUMBER: 1241052 CONFIRM DATE: 11 16 09 D.O.: 220 SCHD FISC YEAR: 08 SCHD CAT: A SCHD TYP: M AGENCY SCHEDULE NO: 091114101 AMOUNT: 145,165.34 CANCELED IND: N VENDOR CODE: 363946864 REASON CODE: PAYEE NAME: INTEGRATED CONST TECH CORP VENDOR BANK NAME: KEY BANK ABA NUMBER: 04100103 9 CITY/STATE: CLEVELAND OH ACCOUNT TYPE: C ACCOUNT NUMBER: 98900001450580 CORR BANK NAME: CORR ABA NUMB:

ACTION: R TABLEID: EFTL USERID: S104 BMT *** EFT DETAIL INQUIRY SCREEN *** KEY IS TRACE NUMBER, CONFIRM DATE, DISB OFFICE, PAYMENT VOUCHER TC, PAYMENT VOUCHER NUMBER, ADV NUM, PAYMENT VOUCHER LINE, REC TYP TRACE NUMBER: 1241052 CONFIRM DATE: 11 16 09 DISB OFFICE: 220 EFT AMOUNT: 145,165.34 --------PAYMENT VOUCHER------- REC TC NUMBER ADV NUM LINE TYP AMOUNT -- ----------- ------- ---- --- ------------------- 01- MV 537Z0000706 001 P 145,165.34 02-

Q - 69

EFTH / EFTL TABLES

SECTION R

http://vaww.fscdirect.fsc.va.gov/FMSAccountResource/BigBookLookup.aspx

SECTION S

SECTION T

OFM BULLETINS

07GB1.05

FY 2007 FINANCIAL REPORTING REQUIREMENTS FOR ENVIRONMENTAL AND DISPOSAL LIABILITIES 23-Aug-07

07GB1.06

FY 2007 FINANCIAL REPORTING REQUIREMENTS FOR DEFERRED MAINTENANCE 23-Aug-07

05GA1.04ACCOUNTING POLICY GOVERNING REBATES AND REFUNDS 29-Jul-05

05GA1.05ACCOUNTING FOR NON-MONETARY TRANSACTIONS (BARTERING) 16-Aug-05

VHA DIRECTIVE

2005-025MEDICAL CARE COLLECTIONS FUND (36X5287)

6/14/2005 Expires: MAY 31, 2010

VA Directives, Handbooks, Bulletins

http://vaww.va.gov/finance/policy/pubs.asp -

T - 1

SECTION U

CONGRATULATIONS!

YOU ARE

NOW A

CERTIFIED

FMS/SGL

EXPERT!

Q - 58