capital asset management system (cams) training...recommended training ofm ‐accounting for capital...

OFMOFFICE OF FINANCIAL MANAGEMENT

SEPTEMBER 2019

Dan BodeChris Soots

CAPITAL ASSET MANAGEMENT SYSTEM (CAMS) TRAINING

WELCOME!

• Please Silence Your Cell Phones• Sign In Sheets and Handouts• Amenities• Bathrooms• Building Access and Emergency Exits• Training Material Available at ofm.wa.gov• Evaluations

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AGENDA

IntroductionsWhat is CAMS?Learning Objectives and ExercisesHelp and ResourcesWrap‐up

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WHAT IS CAMS?

CAMS is a real‐time mainframe application for capital asset inventory

Used by most state agencies to: • Record all assets that meet the state’s capitalization policy (SAAM, Chapter 30)

o Waiver needed from OFM if an alternative system is used for capitalized assets

• Record small and attractive assets (if not present in another system)

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WHAT IS THE PURPOSE OF CAMS?

To provide control of and accountability of fixed assetsTo gather information needed for the preparation of management and financial reportsTo monitor the physical condition of fixed assets

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WHAT IS A CAPITAL ASSET?

Capital assets are tangible or intangible assets which have a service life of more than one year and meet the state’s capitalization policy. Capital assets of the state include:

• Buildings, building improvements, Construction in Progress (CIP), land and improvements to land: DOC prison wing, State Park shelters

• Infrastructure, leasehold improvements: irrigation systems, heating systems, parking lots

• Vehicles, computer equipment, art collections, and• All other tangible and intangible assets that are used in state operations

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UNDERSTANDING THE AFRS & CAMS RELATIONSHIP

AFRS and CAMS are siblingsSome future system may have fixed asset accounting built into the Payables functionAFRS doesn’t have that, so CAMS (or separate agency systems) allows agencies to:

• View, add, change and dispose assets throughout their life

• Report to managers and staff for physical inventories• Calculate depreciation and asset history, allowing fiscal staff to create JV entries for AFRS GL accounts for CAFR year‐end

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WHAT ARE THE LEARNING OBJECTIVES?

Understanding the ‘Big Picture’ – AFRS & CAMSHow to Access CAMSHow to Add/Change/Dispose/Undispose/View/Undo AssetsDepreciationCAMS ReportingUnderstanding Data CaveatsHow to Resolve Common CAMS IssuesWho to Contact for Help with CAMS

Most topics include a paired exercise in a training environment

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ACCESSING CAMS AND CAMS RESOURCES

You will need a mainframe user ID, called Resource Access Control Facility (RACF) from WaTech Support CenterYou will need your Agency CAMS Administrator to add your account to CAMSYou will likely need to use a Telnet application to access CAMS (Host On Demand, Jolly Giant, etc.)

OFM CAMS product page• https://www.ofm.wa.gov/it‐systems/capital‐asset‐

management‐system‐cams

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CAMS BASIC NAVIGATION

Key Command Functions

F3 Go to previous screen.

F12 Return to the CAMS message screen.

PAUSE\BREAK Go to the logout screen (type: LOGO to logout), or if connection freezes.

TAB Skip to the next field. Important for data entry!

Enter Continue or write the data record.

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EXERCISE #1

Follow the printed instructions to complete this exercise

ACCESSING CAMS

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ADD ASSETS

Capital asset systems are used to keep track of state resourcesOFM has the State Administrative & Accounting Manual (SAAM) that guides accounting in WASAAM, Chapter 30 covers fixed asset subjects (class and location codes for each asset are in Section 30.50)Your agency has policy and procedures regarding fixed assets

• Vehicles and other assets are entered by region staff and reconciled by HQ staff quarterly

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ADD ASSETS

A = ADD function (default function)• Use when adding one asset record at a time

R = ADD/RETAIN DATA• Use when adding a series of same asset records

F = REFRESH• Use when a different asset is added, usually after R (ADD/RETAIN DATA) is used

V = VIEW SCREEN (after ADD only)

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ADD AN ASSET WALKTHROUGH

Watch on the instructor’s PC as we add an asset in CAMSFollow along with the CAMS Screen Reference Job Aid for tips and explanationsRemember this link (you will use it soon) ‐ Capital Asset Class and Location Code Tables:https://www.ofm.wa.gov/policy/30.50.htm

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EXERCISE #2, #3, AND #4

Use the provided data to complete these exercises

ADDING CAMS ASSETS

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CHANGE ASSETS

Changing assets happens less frequently but still is importantExamples:

• A region office is closed and all the location codes for those assets needs to change

• New agency starts up and existing assets from other agencies are brought in

• New computers are purchased and existing ones are moved around

• Weapons are moved from one prison location to another• A class code is determined to be wrong and needs changed on a record

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CHANGE ASSETS

All CAMS asset fields can be changed except for the following:

• Acquisition Date – after entry date, important for reporting depreciation

• Ref – once it is created, it is the key to the database for that record

• Use (life field) – normally set by class code at entry but some change is allowed if:

o Asset is degraded, enter COND code to “O” and change life.o When asset is purchased in not new condition – enter COND code to “U” and a lower month life can be added.

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EXERCISE #5


CHANGING CAMS ASSETS

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DISPOSE ASSETS

Fixed assets get old, vehicles get in accidents, or just wear outAll assets have a Useful Life and class codes are used to determine how long a given asset normally lasts

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DISPOSE ASSETS

Disposal changes the status of an asset that is no longer used by the agencyDisposed assets are archived after seven yearsRequired fields in CAMS are a disposal date and authority numberSome examples are:

• PC’s are replaced on normal schedule (surplus)• Entered in error (PC was bought and then returned)• Lost, stolen, or destroyed (truck wrecked in an accident)

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EXERCISE #6


DISPOSING CAMS ASSETS

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UN‐DISPOSE ASSETS

Occasionally an asset that was disposed needs to be brought back (un‐disposed)Un‐dispose function allows users to activate an asset that was previously disposed due to the following:

• Asset was previously reported as missing but found• Disposal entered in error

Function “X” disposes and un‐disposes any record

What about the function “Undo”?• Only used on the same day as entered

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EXERCISE #7


UN-DISPOSING CAMS ASSETS

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VIEW DEPRECIATION ASSETS

Depreciation is a monthly expense that represents the usage of an assetWhile not as important in governmental accounting, CAMS calculates it for every record (with some exceptions) and agencies report it on annual reports

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VIEW DEPRECIATION

Allows users to view recorded depreciation record(s) of assets, including:

• Number of Depreciation Records• Total Cost• Salvage Value (if any)• Monthly Depreciation• Accumulated Depreciation• Months Depreciated• Date of Last Change Affecting Depreciation

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VIEW DEPRECIATION

CAMS calculates and posts monthly depreciation on the first day of the month for the prior month’s depreciation

What assets are depreciated?• Assets that meet the state’s capitalization policy• Asset records with multiple features

o Same reference numbero First 2 characters of class are the sameo Total cost of all records (all features) meet the capitalization threshold for the class

o Roll field is Y

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EXERCISE #8


VIEW DEPRECIATION OF CAMS ASSETS

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CAMS REPORTING OPTIONS – MAINFRAME VS. ER

When CAMS was created, there was only mainframe reporting availableNow SWA is encouraging the use of ER and will remove the mainframe reporting function soonReport Categories:

• System Generated Reports – automatically generated by CAMS

o CAMS Daily Activity Reporto CAMS Weekly Pending File Activity Reporto CAMS Monthly Activity Report

• User Requested Reports – run as needed by staffo CM380/385 – Depreciation Reportso CM370 – Disposed Assetso CM400 – Asset Reportso CM800 – Capitalized Assets (Cost & Depreciation)

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ER REPORTING

Since 2015, CAMS reporting became available in Enterprise Reporting‐Standard Reporting (ER ‐ thru the CAMS universe)1. To get the reports, log into standard ER.

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ER REPORTING

2. Select Financial Reports…Accounting folder…Capital Asset Management.

3. Choose one of the standard reports from CAMS and schedule.

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EXERCISE #9


CAMS REPORTING

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COMMON CAMS ISSUES

1. What’s the difference between tag # and reference #?• (CAMS manual page 8)

2. Where do I get the Useful Life for my asset?• (SAAM 30.50.10)

3. What’s the difference between “capitalized” and “small and attractive” assets?• (SAAM 30.20.20 and 30.40.20)

4. What’s the feature number for?• (SAAM 30.20.20b‐c)• Additions/improvements to existing asset that may extend life or increase capacity (land additions to park)

5. Is there room for more data the agency wants to add?• (CAMS manual appendix D)

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UNDERSTANDING DATA CAVEATS IN ER

Data entry in CAMS is straight forward (use .00 instead of assuming pennies)Remember to tab between fieldsFor more specifics, go to Appendix D in the CAMS User Documentation ManualIn ER, refer to:https://www.ofm.wa.gov/sites/default/files/public/legacy/resources/capital_assets/CAMS_Universe_Data_Dictionary.pdf

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MORE ON DEPRECIATION

How is depreciation calculated and recorded?• Normal records:

• –

= MONTHLY DEPRECIATION

• Initial depreciation creates a depreciation for the asset record• No change in the master record. Total depreciation is updated and rewritten

Changes in the following will recalculate and create a new depreciation record:• Total cost• Salvage value• Use life• Depreciation recalculation:

– – –

= MONHTLY DEPRECIATION

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CM385 – Depreciation History Report – shows history of depreciation changes

STAYING INFORMED

To get copies of the latest system documentation, look under Reference Materials at:https://www.ofm.wa.gov/it‐systems/capital‐asset‐management‐system‐cams

State Administrative and Accounting Manual, Chapter 30:http://www.ofm.wa.gov/policy/default.asp

Sign up for CAMS GovDelivery:https://public.govdelivery.com/accounts/WAGOV/subscriber/new

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WHO TO CONTACT WITH QUESTIONS?

CAMS:• OFM Help Desk

o Phone: 360‐407‐9100o Email: [email protected]

Capital Asset Accounting Policies and Procedures:• OFM Accounting Consultant• Follow the link to find your OFM Accounting Consultant:http://www.ofm.wa.gov/accounting/swa/swacontactsbyagency.asp

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RECOMMENDED TRAINING

OFM ‐ Accounting for Capital AssetsLMS course code: OFM_AFCA

This four‐hour class reviews the accounting treatment for capital assets for both governmental and proprietary type funds. This class does not cover input into the Capital Asset Management System (CAMS).

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Any questions?

PLEASE COMPLETE OUR SURVEY!

OFM Enterprise Applications Training:[email protected]

BACKUP

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SECURITY

What about security?Every agency has 1 or more CAMS security adminsThey set up your ID and give you a roleYour CAMS Security role is a two‐digit number:

• 01 – View and run reports• 14 – View, add and change assets, edit acquisition dates• 56 – All Functions including disposal and security• Security can be limited by fund

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SECURITY

Agency Security• Level (various combinations of functions)

o 01 ‐ View (includes ordering reports)o Addo Changeo Acquisition Dateo Disposeo Security o 56 ‐ Admin (all functions for the agency)

Your CAMS security admin will choose a level for your ID

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EXERCISE #10

Follow along on your computer

MANAGING SECURITY IN CAMS

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capital asset management system (cams) training...recommended training ofm ‐accounting for capital...

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