Chicago - VA-FSC Internet

Chicago - VA-FSC Internet

a/o Oct 09 SECTION 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 Accounts R Test Your Skills S OFM Bulletins

T General Ledger Accounts by Fund U A-2 THE KEYS TO SGL & FMS 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 formulas Describe the annual close process

Explain FMS transactions affecting the general ledger Navigate through FMS general ledger tables Prepare general ledger reconciliations 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%2 ffinancial+indicators+report - Financial Indicators A-4 FSC Contacts VISN/Organization

Nationwide Accountant VISNs: 2, 4, 5, 7, 8, 10, 17, 20, 99 Other Stations: 101 Primary: Sandra Gibson (512) 460-5012 Alternate: Veronica Carmicheal (512) 460-5411 VISNs: 9, 21, 23 Area Office: Southern, Western Primary: Brenda Burton (512) 460-5308 Alternate: Ray Medrano (512) 460-5171 VISNs: 1, 3, 12, 15, 19 Area Office: Central, Eastern Other 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) 460-5411

Alternate: Sandra Gibson (512) 460-5012 VISN: 6, 11, 16, 18, 22 Primary: Ray Medrano (512) 460-5171 Alternate: Brenda Burton (512)460-5308 Supervisor Crystal Russell (512) 460-5135 FMS HELP DESK 512-460-5380 1-877-353-9791 A-5 SECTION B SGL OVERVIEW ACCOUNTING/PAYROLL POLICY SERVICE

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 B-1 OFM BULLETINS To view or download VA Handbooks and Directives, 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 STANDARD GENERAL LEDGER OVERVIEW Review the Different GL Series their Balances and how VA uses them.

B-3 PROPRIETARY ACCOUNTS Provides information on how VAs operations are functioning Provides data for the equation: ASSETS = LIABILITIES + EQUITY B-4 SGL CHART OF ACCOUNTS 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 B-5 SGL ACCOUNT TYPES 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 B-6 SGL ACCOUNT TYPES 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 B-7 SGL ACCOUNT TYPES 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 B-8 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 operations and conditions from the time appropriations are 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 C-2 REIMBURSABLE AUTHORITY Reimbursable authority is recognized when a Federal bill is created or when a Non-Federal bill is collected. REIMBURSABLE ACCOUNTS: 425F Reimbursements - Fed Receivable 425G Reimbursements - Fed Collected 425P Reimbursements - Public Collected C-3 STATION LEVEL BUDGETARY ACCOUNTS

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 C-4 STATION LEVEL BUDGETARY ACCOUNTS 490F - Unpaid Expended Authority- F 490N - Unpaid Expended Authority - P 490G - Paid Expended Authority- F 490P - Paid Expended

Authority- P C - 5 GL in Balance 490F 490N 1312 2110 2121 2140 2190 2193 2213 1321 2111 2122 2130 2191 2194 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. C-6 BUDGET EXECUTION OVERVIEW General characteristics of the FMS Budget Execution Subsystem Terminology and Concepts: Budget Levels Budget Dimensions Budget Structure Models Currently in Use Budget Execution Documents FMS Table Updates

Common Problems C-7 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 BUDGET EXECUTION(BE) SUBSYSTEM Establishes budgetary controls (funds distribution) within an agency Applies flexible fund control to all spending transactions C -9 BUDGET EXECUTION(BE) SUBSYSTEM Flexible Fund

Control $ C - - - Full Control $ P - - - Presence Control $ I - - - -Ignore this Budgetary Level $ N- - - -No Control C - 10 FUND TABLE ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01BFYS: 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: C - 11 FUND TABLE ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01BFYS: 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:

C - 12 BUDGET LEVELS Represents the funds distribution process within the agency. Control and Report spending at each level of the agencys budget. Appropriation/Apportionment Allotment SubAllotment Allowance SubAllowance C - 13 BUDGET DIMENSIONS Define: Organizational and Functional breakdowns of funds at each budget level y str nti

De Tra ve l Equipm ent dMe in Adm Acad Affairs bAm e Car iesIRM r la Sa C - 14

BUDGET DIMENSIONS $ $ $ $ BFY: Fund: A/O: Station: 10 0160A1 (MED SERVICES) 10 (VHA) 501 (VAMC Albuquerque NM) $ Program Class: 0100 (Med Services -Misc) $ ACC: 010020100 (MedSupplies/Svs)

C - 15 BUDGET DIMENSIONS $ $ $ $ $ $ $ BFY: Fund: A/O: Program Category: Station: Program Class: ACC: 10 0151A1 20

20 301 0200 000033000 C - 16 (GOE) (VBA) (VBA) (VARO Boston MA) (Veterans Assist.) MEDICAL SERVICES MODEL AppropriationApportionment Med Salaries (Suballowance - SASP) ACC 010001001 OC 11

Department of Veterans Affairs (APPR/APOR) Veterans Health Administration (Allotment - ALOT) (AO 10) All Other Station 691 (Allowance - ALLW) (Suballotment - SALT) Program Class 0100 C - 17 GENERAL OPERATING EXPENSE (GOE) MODEL AppropriationApportionment Department of Veterans Affairs

(APPR/APOR) Department of VA Central Office (Allotment - ALOT) (AO 20) Deputy Assistant Secretary Veterans Assistance (Suballowance - SASP) ACC 000033000 LMT 25 Station/PCLS VBA (Allowance - ALLW) (Suballotment - SALT) Station Program Category 20

311 Program Class C -0200 18 BUDGET EXECUTION DOCUMENTS AA - Appropriation and Apportionment TA - Appropriation Transfer AC - Allotment SL - Suballotment AL - Allowances AT - Allowances Transfers SA - Suballowance ST - Suballowance Transfers C - 19 AA - APPROPRIATIONS Records Appropriation/Apportionment Dimensions: BFY, FUND Tables Updated: APPR, APOR Input by Central Office

C - 20 AC - ALLOTMENT Dimensions: BFY, FUND, AO Tables Updated: ALOT ----------VHA Anti-Deficiency Line---------Input by Central Office C - 21 SL - SUBALLOTMENT Dimensions: BFY, FUND, AO, STA(VHA)/Program(VBA) Table Updated: SALT ------VBA Anti-Deficiency Line--Input by Central Office C - 22 AL - ALLOWANCE Dimensions: BFY, FUND, AO, STA, Program Table Updated: ALLW Input by Central Office C - 23 AT ALLOWANCE TRANSFERS

Dimensions: BFY, FUND, AO, STA, Program,Limit, Qtr. Table Updated: ALLW Input by Station C - 24 SA - SUBALLOWANCE Dimensions: BFY, FUND, AO, STA, ACC Table Updated: SASP Input by Station C - 25 ST SUBALLOWANCE TRANSFERS Dimensions: BFY, FUND, AO, STA, FCP/PROJECT,LMT, QTR Table Updated: ALLW, SASP Input by Station C - 26 FMS TABLE UPDATES Allowance (ALLW) TABLE 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 C - 27 ALLW Table 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 DESCRIPTION: ONE VA VPN CARRYOVER STATUS IND: A SPENING CONTROL OVR: APPROVED IND: Y PROGRAM: 0200 LMT:

BUDGETED FTES: 000000 POST QTR: 4 TRANS TYPES - PENDING: 01 APPROVED: 02 POSTED: 06 APPROVED ALLW AMT: YTD UNLIQ OBLG AMT: EXPENDED AMT: QTR 1 2 3 4 ORIG ALLOW AMT 2,521,789.00 2,192,620.00 2,204,937.00 2,109,441.00 QTR

1 2 3 4 END QTR AVAILABLE 0.00 0.00 0.00 16,931.24 9,028,787.00 92,170.14 8,919,685.62 YTD ALLW AMT: AVAILABLE AMT: PEND ALLOW AMT 0.00 0.00 0.00 0.00

UNLIQ OBLG AMT 30,349.15 64,624.73 -34,005.42 31,201.68 9,028,787.00 16,931.24 APRV ALLOW AMT 2,521,789.00 2,192,620.00 2,204,937.00 2,109,441.00 SUBALLOW AMT 2,521,789.00 2,192,620.00 2,204,937.00 2,109,441.00 EXPENDED AMT 2,023,072.45

2,199,876.42 2,213,139.68 2,483,597.07 UNSUBALLOW AMT 0.00 0.00 0.00 0.00 C - 28 F826 Status of Allowance PF 1/13 HELP-COMMAND ==> LINES-> 113 23 S.P. PAGES-> 5 01 S -> 001 REPORT NAME-> T.RBESWSV.111004 FORM-> F826

S.F. L 0000000029 P 000000002 E -> 132 -----------------------------------------------------------------------------------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 Budget thru OCT 09 Total Available Obligations Amount Orgn/Act 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 C - 29 ALLW Table 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 DESCRIPTION:

STATUS IND: A SPENING CONTROL OVR: APPROVED IND: Y LMT: BUDGETED FTES: 000000 POST QTR: 1 TRANS TYPES - PENDING: 01 APPROVED: 02 POSTED: 04 APPROVED ALLW AMT: YTD UNLIQ OBLG AMT: EXPENDED AMT: QTR PROGRAM: 01AE ORIG ALLOW AMT 0.00 363,866.18

849,828.36 PEND ALLOW AMT YTD ALLW AMT: AVAILABLE AMT: APRV ALLOW AMT 0.00 -1,213,694.54 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 END QTR AVAILABLE C - 30 UNLIQ OBLG AMT QTR EXPENDED AMT UNSUBALLOW AMT F826 Status of Allowance PF 1/13 HELP-COMMAND ==> REPORT NAME-> T.RBESWSV.111006 FORM-> F826 S.F. 23

S.P. 01 LINES-> 1646 S -> 001 000000008 ------------------------------------------------------------------------------------ PAGES-> 46 E -> 132 L 0000000317 P 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 Oct 09 359,814.86 -2,638.39 487,960.61 thru Oct 09 Obligations thru Oct 09

Orgn/Act Amount thru 01AE20200 PROSTH APPLIANCES SURGI 0.00 363,280.68 -363,280.68 01AE272G3 PROSTH REPRS/PURCHS SPL 0.00 359,814.86 01AE272P6 PROSTH APPLIANCES ORTHO 0.00 2,638.39 01AE27200 PROSTHETIC REPAIRS 0.00 -487,960.61 Total 1,213,694.54 -1,213,694.54

C - 31 FMS TABLE UPDATES Suballowance Spending Control (SASP) Table 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 C - 32 SASP Table 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 1 2 3 4 ORIG SUBALLW AMT 286.00

20,655.00 0.00 34,024.57 PEND SUBALLW AMT 0.00 0.00 0.00 0.00 APRV SUBALLW AMT 286.00 20,655.00 0.00 34,024.57 QTR 1 2 3 4 END QTR AVAILABLE 0.00

0.00 0.00 948.32 UNLIQ OBLG AMT 108.00 4,544.08 -4,476.03 -176.05 C - 33 EXPENDED AMT 1,321.84 9,397.20 8,362.45 34,935.76 SASP Table 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 1 2 3 4 ORIG SUBALLW AMT 0.00

0.00 0.00 0.00 PEND SUBALLW AMT 0.00 0.00 0.00 0.00 APRV SUBALLW AMT 0.00 0.00 0.00 0.00 QTR 1 2 3 END QTR AVAILABLE -2,324.31

0.00 0.00 UNLIQ OBLG AMT 0.00 0.00 C - 34 0.00 EXPENDED AMT 2,324.31 0.00 0.00 FMS TABLE UPDATES Suballowance Obligation Inquiry (SAOB) Table This table shows the obligations charged against an ACC This table shows only AOs, COs, MOs, and SOs

C - 35 SAOB Table 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 19.03 SO 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 C - 36 FMS TABLE UPDATES Spending Control Document Cross Reference (SPDX) Table This table shows all expenditure

and obligating documents, including TOs, charged against an ACC C - 37 SPDX Table 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/LINE BFY: 10 FUND: 0151A1 A/O: 20 STN: 301 F/P: 000039600 BOC: 2580 0102030405060708091011121314- AMT TYPE -------O O E E

O O TRANS ID/LINE ------------------AR 301J0503711 001 AR 301J0503712 001 CB 3013270C001 002 CB 3013280C001 002 SO 301J089C0 001 SO 301J05037 002 AMOUNT ---------------0.00 150.26 0.83 0.83 896.00 240.00 C - 38

SPDX Table 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/LINE BFY: 10 FUND: 0160A1 A/O: 10 STN: 501 F/P: 01AE20200 BOC: 1226 AMT TYPE -------01E 02E 03E 04E 05E 06E 07E 08E 09E 10E 11E 12E 13E

14E TRANS ID/LINE ------------------PR 501PP190936 007 ET 501CBGB9938 503 ET 501CBGB9948 502 ET 501CBGB9954 504 ET 501CBGB9958 506 ET 501CBGE0023 002 ET 501CBGE0024 001 ET 501CBGE0095 001 ET 501CBGE0242 001 ET 501CBGE0410 001 ET 501CBGE0412 001 ET 501CBGE1297 001 ET 501CBGE9897 003 ET 501CBGE9899 004 AMOUNT ---------------163.72 117.71 212.64 108.28

26.24 -46.75 -46.75 -205.34 -154.04 205.34 -205.34 -657.00 -1,265.18 -65.58 C - 39 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 C - 40 COMMON BUDGET CONCERNS AN ACC is not valid - how can it be deactivated

Input an SA document with action code D in the ACT field C - 41 COMMON BUDGET CONCERNS 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. C - 42 COMMON BUDGET CONCERNS 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. C - 43

COMMON BUDGET CONCERNS 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. C - 44 COMMON BUDGET CONCERNS 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 mornings report. C - 45 BUDGET QUESTIONS 1. What table in FMS would you inquiry to

find an expenditure charged to a particular ACC? Answer: SPDX (SASP TOTAL EXPENDITURES) C - 46 BUDGET QUESTIONS 2. What FMS budget document records the suballotment of funds to the station level? Answer: VHA = SL VBA = AL C - 47 BUDGET QUESTIONS 3. What table in FMS reflects the budgetary controls for a fund? Answer: FUND C - 48

BUDGET QUESTIONS 4. What table in FMS would you inquiry to find your unobligated prior year fund balances? Answer: SALT C - 49 BUDGET QUESTIONS 5. What budget document records general ledger account 4610? Answer: AL C - 50 RELATED FMS BUDGET TABLES APPR APOR ALOT SALT ALLW SASP SAS2 SAOB

SPDX SPRJ IWPX Appropriation Inquiry Screen Apportionment Inquiry Screen Allotment Inquiry Screen Suballotment Inquiry Screen Allowance Suballowance Spending Control PCAS Suballowance Spending Control Suballowance Obligation Spending Control Document XREF Subproject Reference Installation Wide Project/Project XREF C - 51 RELATED RSD BUDGET REPORTS F826 F820 F20D F887 F885

Status of Allowance Monthly Activity by ACC Control Point Activity Listing Obligation by Organization/Program Obligation by Budget Object Code C - 52 GLFCAT REFERENCE DATA http://vaww.fscdirect.fsc.va.gov Pro Forma Entries 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. D-1 D-2

SECTION E Asset Summary Accounts 1000 1100 1300 1400 1500 1600 1700 1800 ASSETS CASH

RECEIVABLES, NET ADVANCES AND PREPAYMENTS INV. AND RELATED PROP. INVESTMENTS, NET FIXED ASSETS, NET FIXED ASSETS, NET E-1 E-2 DISBURSING AUTHORITY 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 E-3 DISBURSING AUTHORITY

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 E-4 DISBURSING AUTHORITY 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 E-5

DISBURSING AUTHORITY 1020 - TREASURY DISBURSEMENTS Definition: Account which records Treasury disbursements made by VA. Normal Balance: Credit AD Documents CB, CC, CD and TM Documents E-6 DISBURSING AUTHORITY 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 E-7 DISBURSING AUTHORITY 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 E-8 DISBURSING AUTHORITY 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 E- 9 DISBURSING AUTHORITY 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 E - 10 DISBURSING AUTHORITY 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

E - 11 DISBURSING AUTHORITY 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 E - 12 TR DOCUMENTS Transfers of funds to/from other funds or appropriations. Examples: FCAT TC/TT FCAT TC/TT G/H/M TR 33 ___ TR 15

S TR 24 TR 75 P TR 25, 76 TR 18 E - 13 RECORDING CASH TRANSACTIONS 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 E - 14 CB01 COMMND:

DOCID: CB 10 5019200C001 STATUS: ACCPT 001-001 OF 002 BATID: SUB STN: 10/15/09 01LINE: 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: E - 15 DD03 COMMND: 001-001 OF 001 01LINE: 001 PAY ADV:

DOCID: DD 10 BATID: 501CB0293 SUB STN: REF DOC: SO 501C02000 REF LINE: 001 REF ADV: CB 5010200C001 REF ADV LINE: 001 VENDOR INV NO/LINE: T/T: 03 STATION/SAT: COST CTR/SUB: REV SRCE/SUB: GL ACCOUNT: LINE AMOUNT: LIQ AMOUNT: UNAPPLIED DEP STATUS: ACCP 10/15/09

LOG DATE: BFYS: 10 501 820300 81.00 ACCP DATE: INV DATE: 00 FUND: 0160A1 FCP/PRJ: 010040198 BOC/SUB: 2582 CLSD BFYS: DESCR: I/D: P/F: QUANTITY:

NO: E - 16 JOB NO: REPT CATG: CLSD FUND: INT REASON: ADV: RECORDING TRANSACTIONS Record Cash Receipt in Suspense CR 17 DR. 1022 224 Collections CR. 2400 Unapplied Deposit Fund Collect Transfer funds from Suspense to MCCF TR 24 DR. 2400 Unapplied Deposit Fund Collect CR. 1021 224 Disbursements TR 33 DR. 1030 224 GFR Transfers In/Out CR. 5902 Other Revenue Non Fed

E - 17 CR17 COMMND: 001-001 01- DOCID: CR 10 BATID: LINE: 015 REF TC: TRANS TYPE: 17 501K0A02NP SUB STN: REF DOC NO: REF LINE: BFYS: 10

STATION/SAT: 501 FUND: 3875 FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: CHECK NO: ADV IND:

ADV: AMOUNT: 86.00 ADV NO: STATUS: ACCPT 10/15/09 ACTION OUT: GL ACCT: TRAV TYPE: VND/PRV: I/D: I UNAPPLIED DEP NO: L040030011125 AGR NO: DESCR: RECEIPT L04003001

E - 18 TR 24/33 COMMND: 001-002 OF 002 01LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: 02LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO:

DOCID: TR 10 BATID: 001 24 501 SUB STN: STATUS: ACCPT 10/15/09 REF TC: ADV: 2188.94 002 33 501 501JV0006 REF DOC NO:

REF LINE: BFYS: FUND: 3875 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: I/D: D UNAPPLIED DEP NO: 359511 DESCR: TOPS OFFSET REF TC: ARRV ADV: 2188.94

REF DOC NO: REF LINE: BFYS: FUND: 528701 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: MISCVET I/D: I UNAPPLIED DEP NO: DESCR: TOPS OFFSET 359511 E - 19 RELATED FMS CASH TABLES ADVX CRHT

CRLT IFHT IFLT JVLT PVHT PVLT TVHT TVAT Advance Cross Reference Inquiry Screen Cash Receipt Header Inquiry Screen Cash Receipt Line Inquiry Screen Imprest Fund Header Inquiry Screen Imprest Fund Line Inquiry Screen Journal Voucher & Standard Journal Inquiry Screen Voucher Header Inquiry Screen Voucher Line Inquiry Screen Travel Voucher Header Inquiry Screen Travel Voucher Accounting Line Inquiry Screen E - 20 RELATED RSD CASH REPORTS

F854 Travel Advance Report F855 Advance Federal/Non Federal Report E - 21 SECTION F RECEIVABLES, NET Amounts due from others resulting from the performance of services, sale of goods, 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. F-1 REIMBURSEMENT RECEIVABLES 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 F-2 Examples of Reimbursement Bills BD 02 DR. 1310 - AR Reimbursements - Federal DR. 425F - Reimbursements Fed Rec CR. 5200 - Reimbursed Earnings Federal CR. 4210 Antic Reimbursement, Othr Incom. BD 02 DR. 1311 - AR Reimbursements - Non-Federal CR. 5201 - Reimbursed Earnings Non-Federal F-3 REFUND RECEIVABLES General ledger accounts used to record overpayments or erroneous payments made by VA 1312 - Refund Receivables - Federal 1313 - Refund Receivables - Non -Federal BD Documents

F-4 Examples of Refund Receivables BD 01 DR. 1312 - AR Refunds - Federal DR. 490F - Unpaid Exp Auth - Federal DR. 5700 - Appropriations Used CR. 6100 - Operating Expenses CR. 4610 - Allowances Available for Oblig CR. 3107 - Unexpended Approp - Used F-5 Examples of Refund Receivables, cont BD 01 DR. 1313 - AR Rec Refd Non- Federal DR. 9945 - Receivable Non- Bud Update CR. 6100 - Operating Expenses CR. 9946 Receivable Non Bud Update F-6

OTHER RECEIVABLE ACCOUNTS 1314, 1315 - General Fund Receipts 1316, 1317 - Accrued Reimbursements 1318 - Accrued Tort Feasors BD, SV Documents F-7 OTHER RECEIVABLE ACCOUNTS 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 F-8 TORT FEASORS 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. F-9 RELATED FMS RECEIVABLE TABLES ARHT ARLT JVLT PVHT PVLT UPVT Receivable Header Inquiry Screen Receivable Line Inquiry Screen Journal Voucher & Standard Journal Inquiry Screen Voucher Header Inquiry Screen Voucher Line Inquiry Screen Unpaid Voucher Inquiry Screen F - 10

RELATED RSD RECEIVABLE REPORTS F853 Accounts Receivable Federal/NonFederal Report F842 Accounts Receivable Aged Bill F - 11 MCCF FUND 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 F - 12 5287 ACCOUNTS Old Fund 5358.1 5287.3 5287.4 4013 528705 4538 528706 4048 528707 4138 528708 4032 528709

5358.3 New Fund/Collections 528701 0160X4 528703 0160X4 528704 0160X4 0160X4 0160X4 0160X4 0160X4 0160X4 528710 0160X4 F - 13 New Fund/Disbursements MCCF FUND 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.

F - 14 MCCF RECOVERIES 5287 Medical Care Collection Fund Reimbursable Insurance Non-Fault Auto Insurance Pharmacy Copayment Workers Compensation Tort Feasors NSC Means Test (Inpatient, Outpatient, Nursing Home) Hospital / Nursing Home Per Diem F - 15 MCCF REFUNDS Refunds of collection made from July 1, 1997 forward are to be paid out of the appropriate 36 5287XX Deposit Fund. (OP 01) OP Document - Contra-Revenue Account 5239 Normal Debit Balance Will enable you to track amount of refunds made each year.

F - 16 AR 5.0 Monthly Summary Documents for 5287 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 F - 17

On-Line FMS Receivable Accruals 36 528704 EVERY facility has an accrual amount to report for third party. Reasonable amount is considered between 40 - 60 % of account 1311. F - 18 ALLOWANCE ACCOUNT DEFINED 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 a CREDIT BALANCE F - 19 ALLOWANCE CALCULATION

General Rule: Record an Estimate of 40-60% of Non-Federal Receivables F - 20 Allowance for Bad Debt Report Cur. Mo. Allowance Est. Less: Previous Mo Allowance Est. Plus: Cur. Month Actual Writeoffs Transmitted Current Month Adjust (1319) F - 21 125 100 25 50 Allowance General Ledger Accounts

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 F - 22 ALLOWANCE POSTINGS 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 F - 23

Allowance Documents in FMS 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 F - 24 Allowance Postings in FMS 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 Allowance for Bad Debt Refunds Cr. 1329 NOTE: A decrease to the allowance will reverse these entries. F - 25

Allowance Postings in FMS SV 96 - Tort Feasors (AR) DR. 6742 Tort Litigation Expense CR. 1338 Allowance for Tort Feasors SV 27 - TriCare (AR) DR. 6740 Contractual Adjustments 1339 Allowance for CA CR. NOTE: A decrease to the allowance will reverse these entries F - 26 Medical Services, Admin, Facilities Sharing Agreements CHAMPVA (0160 only) Recycling Revenue TRICARE (0160 only) Refunds Workmens Comp (employees) Ineligible Hospitalization (0160 only)

F - 27 INELIGIBLE HOSPITALIZATION 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. F - 28 SHARING AGREEMENTS 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) F - 29

Sharing Agreement Automated Process 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) F - 30 Medical Services Allowance 0160 131 9 (2) 50 (3) 50 (1) (2) (3) (4)

AMAF 13 19100 (1) (3) 50 50 (4) Opening Balance Writeoffs FMS Moves to AMAF Allowance Adjustment F - 31 Allowance Postings in FMS Acct 1319 1329 1338 1339 1369 3200 Annual Approp 3220 5287XX X

X AMAF X X X X X F - 32 General Fund Receipts (GFR) 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) F - 33 SECTION G

ADVANCES 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 - NonFederal AV, CB, DV, IF documents G-1 RELATED FMS ADVANCE TABLES ADVX Advance Cross Reference Inquiry Screen CRHT Cash Receipt Header Inquiry Screen CRLT Cash Receipts Line Inquiry Screen

G-2 RELATED RSD ADVANCE REPORTS F854 Employee Travel Advance Report F855 Advances Federal/Non Federal Report F865 Reconciliation of General Ledger Accounts G-3 INVENTORY 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 G-4

INVENTORY 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) G-5 RELATED TABLES ARHT ARLT CRHT CRLT JVLT

Receivable Header Inquiry Screen Receivable Line Inquiry Screen Cash Receipt Header Inquiry Screen Cash Receipts Line Inquiry Screen Journal Voucher & Standard Journal Inquiry Screen G-6 Work in Process 1720 1720 Debit balance RSD Form Name F876 RVAWIPV FSC New Flash Issue 53 FY 2006 G-7 Internal Use Software in Development - 1832 Debit balance RSD Form Name F762 RVAWIPV2 FSC New Flash Issue 50 FY 2006 G- 8

General Property, Plant & Equipment, Net The current book value of real and personal property in accordance with the capitalization criteria established by the Federal entity. G-9 REAL PROPERTY 1711 - Land 1712 - Improvements to Land 1720 Work In Process (not in AMAF)

1730 - Buildings & Improvements 1740 - Other Structures & Facilities 1820 - Leasehold Improvements G - 10 PERSONAL PROPERTY 1750 - Nonexpendable Equipment 1751 - ADP Nonexpendable Equipment 1811 - Equipment Under Capital Lease 1830 Information Technology Software 1832 - Internal Use Software in Development G - 11 ACCUMULATED DEPRECIATION ACCOUNTS

ACCUMULATED DEPRECIATION FOR: 1719 1739 1749 1758 1759 1818 1819 1829 1839 Acc/Dep on Improvements to Land Buildings and Improvements

Other Structures and Facilities ADP Equipment Operating Equipment Equipment Under Capital Lease Buildings Under Capital Lease Leasehold Improvements Info Tech ADP Software G - 12 FATY TABLE ACTION: R TABLEID: FATY USERID: S104 FSC FIXED ASSET TYPE REFERENCE DATA SCREEN KEY IS FA TYPE FA FA ACC DEP REQUIRED TYPE TYPE NAME SHORT NAME ACCT DEPR IND CSTCTR/SUB ---------------------------------------------------------------------------------B BUILDING

BUILD 1730 1739 Y X D ADP NONEXPENDABLE PROPERTY ADP NONEX PR 1751 1758 Y E NON-EXPENDABLE EQUIPMENT NONEXP EQUIP 1750 1759 Y N H LEASEHOLD IMPROVEMENTS LS/IMPROV 1820 1829 Y

K IMPROVEMENTS TO LAND IMP TO LAND 1712 1719 Y X L LAND LAND 1711 N X O OTHER STRUCTURES & FACILITIES OTHER 1740 1749 Y Q EQUIPMENT CAPITAL LEASE EQUIP CAP LE 1811

1818 Y N U BLDGS UNDER CAPITAL LEASE BLDGS CAP LE 1812 1819 Y N W ADP SOFTWARE ADP SOFTWARE 1830 1839 Y N X PROPERTY PENDING DISPOSAL PROPERTY DIS 1524 N G - 13

--X N X X X X X X X X X X X X AMAF FUNDS AMAF

AMAFGE 0151 AMAFIG 0170 AMAFMA 0152 AMAFMC 0160, 0163, 4138 AMAFIT 0167 AMAFNC 0129 AMAFRE 0161 AMAFMF 0162 AMAFFF 4539 OFM Bulletin 98GA1.07 G - 14 Fixed Asset Subsystem Documents Processing

Step Documents Fixed Asset Trans Document 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. G - 15 RELATED FMS FIXED ASSET TABLES 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)

G - 16 RELATED RSD FIXED ASSET REPORTS F852 FA04 FFA7 F058 F873 FSAV F871 Verification of GL Balance Fixed Assets Fixed Assets Detailed Listing Fixed Assets Exception Report Fixed Asset Summary Depreciation Fixed Asset Transfer Detail Fixed Asset GSA 1166 ( Annual Report) Standard Voucher Transfer Report G - 17 SECTION H

AR/BE AR/BE 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 H-1 AR/BE

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 H-2 AR-006 / BE-009 LOGIC Three Criteria must be met: APPR Table - Est. Rmb Opt flag must be a R or B H-3 AR/BE LOGIC ACTION: R TABLEID: APPR USERID: S104 FSC *** APPROPRIATION INQUIRY SCREEN *** KEY IS BUDGET FISCAL YEARS, FUND BUDGET FISCAL YEARS: 94 FUND: 4537B

DESCRIPTION: SUPPLY FUND CATEGORY B ORIGINAL APPR APPROVED APPR EST REIM ACTUAL REIM STAT RESERVE AMT: AMT: AMT: AMT: AMT: REIM AGREEMNT AMT: DIR AGREEMENT AMT: EST RECOVERY AMT: PY REC WITH AMT: UNLIQ COMM AMT: UNLIQ OBLG AMT: EXPENDED AMT: UNAPPOR APPR AMT: APPR TRANS CODE:

STATUS IND: A EST REIM OPT: R 0.00 TRANSFERS IN: 322,868,580.46 TRANSFERS OUT: 0.00 LAPSED AMT: 261,835,584.89 CARRYOVER AMT: 0.00 EXPIRED AMT: RESTORATIONS / WITHDRAWALS AMT < '89: 0.00 UP SPN ADJ AMT: 0.00 DOWN SPN ADJ AMT: 0.00 ACT RECOVERY AMT: 0.00 0.00 YTD APPOR AMT: 20,357,200.72 YTD ALLOT AMT: 276,978,300.08 2,341,070.63 AVAILABLE AMT: AA APPR TRANS TYPE: SF H-4 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 582,363,094.72 581,706,264.75 285,027,593.92 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 H-5 AR/BE LOGIC 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 TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE

BOC POST TYPE CAT ENTRY ID -------------------------- ---- ---------01- 10 CR 09 N F 5455 DESCRIPTION REIMB-NON FED 02DESCRIPTION 03DESCRIPTION 04DESCRIPTION 05DESCRIPTION 06DESCRIPTION H-6 PROMPT PAY FLAG -----N

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 -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --01001 GENJ D 1013 01 N 5201 31 N N N 02002 GENJ D 425P 52

N 4210 40 N N N 0304050607080910111213141503-*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 H-8 AR/BE LOGIC ACTION: G TABLEID: RSRC USERID: S104FSC REVENUE SOURCE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, REVENUE SOURCE 01FY: 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: 02FY: 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 Example: Station processes a receivable/reimbursement (BD 44) for Supply Fund-Federal COMMND: DOCID: BD 10 578K090027 STATUS: ACCPT 001-001 OF 001 BATID: SUB STN: 10/15/09 01LINE: 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: H - 10 AR/BE LOGIC 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 TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID -------------------------- ---- ---------01- 10 BD 44 G F 9495 DESCRIPTION SALE TO CANTEEN-COST

H - 11 PROMPT PAY FLAG -----N AR/BE LOGIC 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 -------- ------- -------- ---- ---- -------- ---- ---- -------- ----01001 GENJ D

1310 01 N 5102 31 N Y N 02002 GENJ D 425F 52 N 4210 50 N Y N 03040506- H - 12 AR/BE LOGIC ACTION: R TABLEID: APPR USERID: S104 FSC *** APPROPRIATION INQUIRY SCREEN *** KEY IS BUDGET FISCAL YEARS, FUND

BUDGET FISCAL YEARS: 94 FUND: 4537B DESCRIPTION: SUPPLY FUND CATEGORY B ORIGINAL APPR APPROVED APPR EST REIM ACTUAL REIM STAT RESERVE AMT: AMT: AMT: AMT: AMT: REIM AGREEMNT AMT: DIR AGREEMENT AMT: EST RECOVERY AMT: PY REC WITH AMT: UNLIQ COMM AMT: UNLIQ OBLG AMT: EXPENDED AMT: UNAPPOR APPR AMT:

APPR TRANS CODE: STATUS IND: A EST REIM OPT: R 0.00 TRANSFERS IN: 322,868,580.46 TRANSFERS OUT: 0.00 LAPSED AMT: 261,835,584.89 CARRYOVER AMT: 0.00 EXPIRED AMT: RESTORATIONS / WITHDRAWALS AMT < '89: 0.00 UP SPN ADJ AMT: 0.00 DOWN SPN ADJ AMT: 0.00 ACT RECOVERY AMT: 0.00 0.00 YTD APPOR AMT: 20,357,200.72 YTD ALLOT AMT: 276,978,300.08 2,341,070.63 AVAILABLE AMT: AA APPR TRANS TYPE: SF H - 13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 582,363,094.72 581,706,264.75 285,027,593.92

AR/BE LOGIC ACTION: G TABLEID: RSRC USERID: S104FSC REVENUE SOURCE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, REVENUE SOURCE 01FY: 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: 02FY: 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 - 14 AR/BE LOGIC 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

Allowance Available for Obligation H - 15 AR/BE LOGIC Example CR 05 Station processes a collection for Recycling Income COMMND: 001-001 OF 001 01LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: DOCID: CR 20 BATID: 001

05 3XX FSC101540 SUB STN: REF TC: 8031 ADV: 11.85 STATUS: ACCPT 10/15/09 REF DOC NO: REF LINE: BFYS: 94 FUND: 0160X2 FCP/PRJ: 000039500 JOB NO: BOC/SUB: REPT CATG:

CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: 123456789 I/D: UNAPPLIED DEP NO: DESCR: RECYCLED PAPER FEE H - 16 AR/BE LOGIC 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 FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID -------------------------- ---- --------------01- 10 CR 05 N 5455 DESCRIPTION REIMB-NON FED 02DESCRIPTION H - 17 PAY FLAG N 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 -------- ------- -------- ---- ---- -------- ---- ---- -------- ----01001 GENJ D 1013 01 N 5201 31 N N N 02002 GENJ D

425P 52 N 4210 50 N N N 0304050607- H - 18 AR/BE LOGIC ACTION: R TABLEID: APPR USERID: S104 FSC *** APPROPRIATION INQUIRY SCREEN *** KEY IS BUDGET FISCAL YEARS, FUND BUDGET FISCAL YEARS: 94 DESCRIPTION: FUND: 0160X2 STATUS IND: A EST REIM OPT: R

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 EXPIRED AMT: 0.00 STAT RESERVE AMT: 0.00 H - 19 AR/BE LOGIC ACTION: G TABLEID: RSRC USERID: S104FSC

REVENUE SOURCE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, REVENUE SOURCE 01FY: 10 REV SOURCE: 8031 REV CLASS: SUB REV SRCE OPTION: N REV SOURCE NAME: RECYCLING INCOME REV CATEGORY: OFF BLD REC ACCT: SHORT NAME: RECYCLE INC H - 20 ACT REIM: Y REV GROUP: USE TAX: N LIMITATION:

AR/BE LOGIC AA 07 AC 03 SL 03 AL 04 SA 01 SA 03 Dr. Dr. Dr. Dr. Dr. Dr. 4450

4510 4540 4560 9904 9902 Cr. Cr. Cr. Cr. Cr. Cr. 4510 4540 4560 4610 9905 9903 Allowance Available for Obligation H - 21

AR/BE LOGIC APPROPRIATIONS = AR / BE GENERAL POST FUND - 8180S CEMETARY GIFT FUND - 8129S SUPPLY FUND - 4537 RECYCLING INCOME - 0151X2 0160X2 H - 22 SECTION I LIABILITIES 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. 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 LIABILITY ACCOUNTS 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. I-2 LIABILITY ACCOUNTS 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. I-3 LIABILITY ACCOUNTS 2193 - Accrued Payable FederalNon Detail 2194 - Accrued Payable Non Federal -Non Detail 2210 - Accrued Salaries / Wages Payable PR, SV documents I-4 LIABILITY ACCOUNTS 2213 Employer Contribution & Payroll AR documents 2220 - Accrued Ann. Leave Unfunded SV documents 2400 - Unapplied Deposit Accounts ET, SV, TR documents I-5

LIABILITY ACCOUNTS 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 I-6 LIABILITY ACCOUNTS 2960 Record Cancelled Appropriation Payables Only in AMAF accounts (AMAFMC, AMAFRE, AMAFGE, AMAFIG, AMAFMA , AMAFMF, AMAFIT, AMAFNC, and AMAFFF. I-7 RELATED FMS LIABILITY TABLES ARHT - Receivable Header Inquiry Screen

ARLT - Receivable Line Inquiry Screen JVLT - Journal Voucher & Standard Journal Inquiry Screen PVHT - Voucher Header Inquiry Screen PVLT - Voucher Line Inquiry Screen DXRF - Document Cross-Reference Screen RCHT - Receiver Header Inquiry Screen RCLA - Receiver Accounting Line Inquiry Screen VXRF - Vendor Cross-Reference Screen I-8 RELATED RSD LIABILITYREPORTS F850 Undelivered Orders Report F851 Verification of General Ledger Balances Payables Report Federal/Non-Federal 889B Analysis of Open Documents F865 Reconciliation of General Ledger Accounts I-9 SECTION J

EQUITY These accounts represent the difference between the assets and liabilities of the U.S. Government J-1 EQUITY 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 J-2 RELATED RSD EQUITY REPORTS

F900 Summary Trial Balance/Station F90F Summary Trial Bal/Treasury Symbol F911 Summary Trial Balance /Fund Code J-3 SECTION K REVENUE AND FINANCING SOURCES 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. K-1 REVENUE ACCOUNTS

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 K-2 Donated Revenue GPF/NCGF Fund 8180G / 8129G Fund Category = NQ 5606 - VACO General Cash Donations CR 51 / TR 24 Revenue Source Code 9045 K-3 Donated Revenue

GPF/NCGF Fund 8180S / 8129S Fund Category = NP 5607 Station Specific Cash Donations CR 53 / CR 05 / TR 25 / TR 76 Revenue Source Code 9040,41,42,43 K-4 REVENUE ACCOUNTS 5700 - Appropriations Used 5780 Imputed Financing BD, CR, IM, SV, TR, UE documents 59XX - Other Revenue BD, CR, TR documents K-5 RELATED FMS REVENUE TABLES

ARHT ARLT CRHT CRLT JVLT Receivable Header Inquiry Screen Receivable Line Inquiry Screen Cash Receipt Header Inquiry Screen Cash Receipt Line Inquiry Screen Journal Voucher & Standard Journal Inquiry Screen K-6 RELATED RSD REVENUEREPORTS F827 Monthly Detailed Accounting Transactions F840 Daily Detailed Accounting Transactions F853 Accounts Receivable Federal/Non Federal Report

K-7 SECTION L EXPENSES 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. L-1 EXPENSE ACCOUNTS 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 L-2 RECORDING BAD DEBTS VA Uses the Allowance Method An adjusting entry is made at the end of each Accounting Period and reversed in the following Period L-3 DEPRECIATION EXPENSE THERE IS ONLY ONE VALID ACCOUNT FOR DEPRECIATION AND AMORTIZATION. 6710 - DEPRECIATION AND AMORTIZATION EXPENSE L-4 DEPRECIATION POSTING Dr. 6710 Depreciation Expense

Cr. 1759 Accumulated Depreciation Equipment L-5 EXPENSE ACCOUNTS 6860 Cancelled Appropriation Payables, Future Funded Expense Only in AMAF accounts (AMAFMC, AMAFNC, AMAFRE .etc. L-6 SECTION M GAINS/LOSSES 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. M-1

ADJUSTMENT ACCOUNTS 99XX-memo accounts used for upward and downward adjustments BL Documents (Austins Use) M-2 SECTION N DOCUMENT REFERENCING MO RT N-1 DOCUMENT REFERENCING COMMND: 000-000 OF 000

DOCID: RT 10 6XXA0002201 BATID: SUB STN: RECEIVING REPORT INPUT SCREEN STATUS: ACCPT 10/15/09 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: SMITYS ENVELOPES RECEIVER DLN: 15634311001 ADDR1: PO BOX 901528 CLEAR ALL: A ADDR2: DOC TOTAL: 215.28 CITY/ST/ZIP: CLEVELAND

OH 441901528 01LINE: 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 4610 3107 CR.

2111 490N 5700 From FMS ACED and ACEN Tables N-3 DOCUMENT REFERENCING RT 01 Dr. 6100 4610 3107 Cr. 2111 490N 5700 (Referenced MO)

Dr. 480N Cr. 4610 ----------------------------------------Net Affect Dr. 6100 Cr. 2111 480N 490N 3107 5700 N-4 DOCUMENT REFERENCING BD CR N-5

DOCUMENT REFERENCING COMMND: 001-0 LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: DOCID: CR 10 FSCK0D327 BATID: SUB STN: 001 REF TC: BD REF 01 BFYS: FSC FCP/PRJ:

854100 BOC/SUB: 8023 CLSD BFYS: ADV: ADV NO: 66,964.43 STATUS: ACCPT 10/15/09 DOC NO: FSCK00A881 REF LINE: 001 10 FUND: 0160A1 0100501T2 JOB NO: 1101 09 EPT CATG: CLSD FUND: ACTION OUT: GL ACCT: TRAV TYPE:

VND/PRV: FSCVCS002 I/D: UNAPPLIED DEP NO: DESCR: N-6 DOCUMENT REFERENCING CR 01 Dr. 1022 490G 5700 Cr. 6100 4610 3107 BD 01

Dr. 1312 490F 5700 CR. 6100 4610 3107 From FMS ACED and ACEN Tables N-7 DOCUMENT REFERENCING CR 01 Dr. 1022 490G

5700 Cr. 6100 4610 3107 BD 01 Dr. 1312 490F 5700 CR. 6100 4610 3107 From FMS ACED and ACEN Tables

N-8 DOCUMENT REFERENCING CR 01 Dr. 1022 490G 5700 Cr. 6100 4610 3107 (Referenced BD) Dr. Cr. 6100 4610 3107

1312 490F 5700 ---------------------------------------------------------Net Affect Dr. 1022 Cr. 1312 490G 490F N-9 DOCUMENT REFERENCING D D D V N - 10 SO

DOCUMENT REFERENCING COMMND: DOCID: DD 10 001-001 OF 001 BATID: FSCB00013 STATUS: ACCPT SUB STN: 10/15/09 01LINE: 001 REF DOC: SO FSCB00013 PAY ADV: REF ADV: DV FSCSDC005 REF LINE: 001 ACCP DATE: REF ADV LINE: 001

VENDOR INV NO/LINE: T/T: 03 LOG DATE: BFYS: 10 STATION/SAT: FSC COST CTR/SUB: 824700 INV DATE: FUND: 0160A1 FCP/PRJ: 250020100 00 BOC/SUB: 2130 REV SRCE/SUB: CLSD BFYS:

N - 11 GL ACCOUNT: DESCR: JOB NO: REPT CATG: CLSD FUND: DOCUMENT REFERENCING DD 03 Dr. 6100 4610 3107 Cr. 1021 490G 5700 SO 01

Dr. 4610 CR. 480F DV 01 Dr. 1411 Cr. 1021 From FMS ACED and ACEN Tables N - 12 DOCUMENT REFERENCING DD 03

Dr. 6100 4610 3107 Cr. 1021 490G 5700 SO 01 Dr. 4610 CR. 480F DV 01 Dr.

1411 Cr. 1021 From FMS ACED and ACEN Tables N - 13 DOCUMENT REFERENCING DD 03 1021 Dr. 6100 Cr. 4610 490G Referenced DV

3107 5700 1021 1411 Referenced SO 480F 4610 -------------------------------------------------------------------Net Affect Dr. 3107 480F N - 14 Cr. 1411

SECTION O SPECIFIC RECONCILIATIONS 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) O-1 SPECIFIC RECONCILIATIONS

Fixed Assets (F852) WIP 1720 (F876) WIP 1832 (F762) Inventory (F832) Employee Advances (F854) Federal & Non Fed Advances (F855) O-2 RECEIVABLES 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. O-3

ACCOUNTS PAYABLE 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 O-4 UNAPPLIED DEPOSITS 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 O-5 UNDELIVERED ORDERS

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. O-6 UNDELIVERED ORDERS 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 O-7 GTN vs F20D 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. O-8 GTN vs F20D 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 O-9 GTN vs F20D 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 TOTAL MNX1 - 0.00 396,638.99 396,772.55 DIFFERENCES 1132 BOC 133.56 O - 10

FIXED ASSETS Fiscal must work with OA&MM on a monthly basis to reconcile VA Property, Plant & Equipment Accounts O - 11 NONEXPENDABLE PROPERTY GL Accounts 1700 & 1800. Fiscal is responsible for rejects from the AEMS/MERS interface. Assets should be recorded at thenet value (less any purchase discounts). Interest expense and lost discounts should be expensed, not capitalized. O - 12 NONEXPENDABLE PROPERTY 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. O - 13 NONEXPENDABLE PROPERTY Data Sources: General Ledger Reconciliation of FMS and Fixed Assets Report (F852) Standard Voucher Document Transfer Report (F871) Detail Listing Report (FA04) O - 14 WORK IN PROCESS Transactions which utilize Capitalized Real Property BOCs post to account 1720 for annual and multi-year appropriations. BOCs = 3215, 3220, 3221,3225, 3230, 3240 O - 15

WORK IN PROCESS SOFTWARE DEVELOPMENT Transactions which utilize Capitalized Software BOCs post to account 1832 for annual and multi-year appropriations. BOC = 3124 O - 16 WORK IN PROCESS 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. O - 17 EMPLOYEE ADVANCES Data Sources: GL Account 1410 F854 lists all outstanding Employee Travel Advances.

O - 18 FEDERAL/NON-FEDERAL ADVANCES Data Sources: GL Accounts 1411 and 1412 F855 lists all outstanding Federal and Non Federal Advances O - 19 DEFAULT ACC CODES Balances in the following default ACC Codes for the Credit Card must be reviewed and charge to the applicable ACC Code.: Fund ACC Code 0151A1 0000999CV 0129A1 0100999CN 0160A1 0100999CC

O - 20 CONTROL POINTS GL Account 4610 Status of Allowance Rpt. (F826) Supporting Documentation Daily (F20D) Suballowance Obligation Inquiry Screen - SAOB Table Spending Control Document Cross Reference Inquiry Screen - SPDX Table O - 21 FUND 6020 vs VPFS GL Account - 2403 Equals VPFS (Veterans Patient Fund System) or Manual Patient Account Records. O - 22

VOUCHER SUMMARY FOR STATION: 501 OCT 04, [email protected]: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, [email protected]: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, [email protected]: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: O - 23 Select Fixed Assets Reports Option: SECTION P FEDERAL ENTITIES VA Reports to: Treasury GAO OMB Other Federal Entities P-1

FINANCIAL & BUDGETARY REPORTING VA Reports on: FACTS I/Government Wide Financial Reporting System (GFRS) FACTS II SF 133 Financial Statements P-2 FACTS I/GFRS VAs Required to: Submit Proprietary Account Trial Balance For Each Treasury Symbol Fund Group Disclosure Notes to Treasury Must Agree With VAs Audited Financial Statements Includes Federal Trading Partner Information P-3 FACTS II VAs Quarterly Submission

Budgetary Account Trial Balance For Each Treasury Symbol Specified Account Attributes to Treasury Used as prior year actual data for Presidents Budget Submission Replaced Requirement for SF 133 & TFS 2108 P-4 SF 133 VA Produces for Internal Management & Analysis Purposes Report Shows Sources and Status of VA Budgetary Resources & Reconciliation of Outlays P-5 FINANCIAL STATEMENTS VAs 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 P-6 SECTION Q 1 VA + FUND 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. Q-1 1 VA + FUND 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 Q-2 1 VA + FUND

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. Q-3 1 VA + FUND 1VA+ Funds may not be used for the following: Information Technology (IT) Construction Repairs and Maintenance Travel Severable Services Conferences Payroll Costs Printing/Publications Q-4 1 VA + FUND 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. Q-5 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. Q-6

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 POCs or a combination of both. Q-7 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 Q-8

1 VA + FUND HT 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. Q-9 1 VA + FUND HT DOCUMENT ENTRIES, cont: You must have One (1) ACC per HT (2269) document. Your office is responsible for obtaining more ACCs 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.

Q - 10 1 VA + FUND 0160A1 HT 01 4610/480N 4537B3 SV UF 4222/4210 MO 01 4610/480N (BOC 2529)) RT 01 480N/490N 6507/2122 (ref MO/net result) Q - 11 1 VA + FUND 0160A1 4537B3 PV 01 490N/490P 2122/1020

IM CF 1750/1021 4610/490G IM V1 1043/5107 425G/4222 (Ref HT doc--Part of 2 LN IM done) (Part 2 of 2 LN IM done w/ RT trans) Q - 12 Q - 13 MED SERVICES/SUPPLY 4537B-Revenue Side BD-03 (G) 1310/5113 425F/4210 TR-03 (G)

1036/5113 425G/4210 Q - 14 MED SERVICES/SUPPLY 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

Q - 15 Obligation. LGY SUBSIDIARY ACCOUNTS Fund SGL Account 36X4025 36X4127 36X4129 36X4130 2590 1399 2180 1399 For payments and collections these accounts all act in the same way. Most expenses and revenues are recorded in these accounts. Q - 16

Q - 17 FMS GENERAL LEDGER REFERENCE TABLE 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 Q - 18 GLAC 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 ------ ------- ----- ---- ----- ---- ---- ----- -------- -------- --- --0110 1010 1010 10 01 01 Y N N G N N GL ACCOUNT NAME: DISBURSING AUTHORITY SHORT NAME: DISB AUTH 0210 1011 1010 10 01

01 Y N N G D N GL ACCOUNT NAME: DISB AUTH - CENTRAL OFF RESRVE SHORT NAME: DISB AUTH-CO 0310 1013 1010 10 01 01 Y N N G D Y GL ACCOUNT NAME: DISB.AUTHORITY-REIMBURSEMENTS SHORT NAME: DISAUTH REIM 0410 1018

1010 10 01 01 Y N N G C N GL ACCOUNT NAME: DISB AUTH TRANSFERRED SHORT NAME: AUTH TRANS 0510 1019 1010 10 01 01 Y N N G D N GL ACCOUNT NAME: DISB AUTH RECEIVED

SHORT NAME: DISAUTH RECD 0610 1020 1010 10 01 01 Y N N G C Y GL ACCOUNT NAME: TREASURY DISBURSEMENTS SHORT NAME: TREAS DISB 0710 1021 1010 10 01 01 Y N N G

C Y GL ACCOUNT NAME: 224 DISBURSEMENTS SHORT NAME: 224 DISB Q - 19 ACED 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 TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE BOC POST TYPE CAT

ENTRY ID -------------------------- ---- ---------01- 10 PV 01 N 2307 DESCRIPTION PAY VOUCHER - OP EXPENSE 02- 10 PV 01 N A 0145 DESCRIPTION PAY VOUCHER - OP EXPENSE 03- 10 PV 01 N B 0063 DESCRIPTION PAY VOUCHER - OP EXPENSE 04- 10 PV

01 N C 2307 DESCRIPTION PAY VOUCHER - OP EXPENSE 05- 10 PV 01 N E 2327 DESCRIPTION PAY VOUCHER - OP EXPENSE 06- 10 PV 01 N F 0145 DESCRIPTION PAY VOUCHER - OP EXPENSE Q - 20 PROMPT

PAY FLAG -----Y Y Y Y Y Y ACEN 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 -------- ------- -------- ---- ---- -------- ---- ---- -------- --01001 GENJ D

6100 22 N 2122 02 N N 02002 GENJ D 4610 44 N 490N 48 N N 03003 GENJ D 3107 03 N 5700 31 N N 04050607080910111213141504-*L009 HEADER CHANGE

Q - 21 BOCT 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 FY CODE CLS CLS IND IND IND FLAG FLAG LMT FLAG BOC FLAG -- ---- --- --- --- --- ---- ------ ---- ---- ---- ---- ---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 NAME: MEDICINES, DRUGS, & CHEMICALS SHORT: MED,DRG,CHM 05- 10 2698 260 26 N N C N N 26 Y Y N NAME: MEDICAL SUPPLIES

SHORT: MEDICAL SUPL 06- 10 2699 260 26 N N C N N 26 Y Y N NAME: OTHER SUPPLIES SHORT: OTHER SUPL 07- 10 31 N N N N Y 31 N N N

NAME: EQUIPMENT SHORT: EQUIPMENT Q - 22 DEACT DATE -------- 08 22 03 03 20 03 08 24 00 FMS GENERAL LEDGER INQUIRY TABLES 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

Q - 23 GLDB ACTION: R TABLEID: GLDB USERID: S104 FSC *** GENERAL LEDGER DETAIL BALANCE INQUIRY SCREEN *** FY BFY FUND GL ACCT -- ----- ------ ------10 09 0160A1 1020 AD/OF STN ---- ------10 501 COST CTR FCP/PRJ BOC/REV SRCE -------- --------- -----------820200 01AE20200 2692 TYPE ---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 Q - 24 GLTS ACTION: R TABLEID: GLTS USERID: S104 FSC *** GENERAL LEDGER TRIAL BALANCE BY STATION SCREEN *** KEY IS FISCAL YEAR, STATION, FUND, BFYS, GL ACCT FY -10 010203040506070809101112- GL ACCT ---1010 1013 1020 1021 1022

1025 1099 1310 1311 1313 1316 1410 STATION FUND ------- -----501 0160A1 D/ C BEG BAL - --------------N -136,951,835.96 D 0.00 C 0.00 C 0.00 D 0.00

C 0.00 N 0.00 D 1,632,797.84 D 85,410.67 D 149,875.31 D 1,607,000.00 D 2,889.97 BFYS ----09 DEBIT BALANCE: - CREDIT BALANCE: = DIFFERENCE: +

69,331,917.72 69,331,917.72 0.00 DEBITS CREDITS = END BAL --------------- --------------- --------------0.00 0.00 -136,951,835.96 41.45 0.00 41.45 38,286.40 4,067,721.73 -4,029,435.33 106,431.27 299,449.53 -193,018.26 7,331.77 0.00 7,331.77

9,288.59 3,362,271.84 -3,352,983.25 18,105.91 0.00 18,105.91 422,463.62 80,616.24 1,974,645.22 0.00 85,410.67 0.00 10,646.49 3,575.36 156,946.44 0.00 1,607,000.00 0.00 0.00 0.00 2,889.97 Q - 25

GLBL 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 Q - 26 MSGL

ACTION: R TABLEID: MSGL USERID: S104 FSC *** MONTHLY SUMMARY GENERAL LEDGER BALANCE INQUIRY SCREEN *** FY FUND BFY GL ACCT -- ------ ----- ------10 0160A1 09 1020 A/O ----10 FISC MONTH ---------01 02 0102030405060708091011121303-*L009 HEADER CHANGE STN -------501 FCP/PRJ --------01AE27200 BOC/REV SRCE

-----------2574 NET AMOUNT -------------------129,607.77 -1,152.57 Q - 27 REPT CATG --------- ANNUAL CLOSE AND TRIAL BALANCE Q - 28 CLOSING THE BOOKS 5000, 6000, AND 7000 3310 ANNUAL APPROP. 4610 4650

ALL DISBURSING AUTHORITY ACCOUNTS CLOSE TO 1010 Q - 29 CLOSING THE BOOKS The following Budgetary Accounts will NOT CLOSE at the end of the Year: 425F Reimbursements - Fed Receivable 490F - Unpaid Expended Authority - Federal 490N - Unpaid Expended Authority - Public Q - 30 CLOSING THE BOOKS 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 Q - 31

CLOSING THE BOOKS 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 Q - 32 TRIAL BALANCE 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 Q - 33 TRIAL BALANCE 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 Q - 34 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 Q - 35 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 Definitions Period 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 1 st. 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. Q - 36 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. Q - 37

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. NonFSC 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 30 th. 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.

Q - 38 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. Q - 39 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. Q - 40 L. Direct questions concerning annual close to FAS staff as follows: VISN/Organization VISNs: 2, 4, 5, 7, 8, 10, 17, 20, 99 Other Stations: 101 VISNs: 9, 21, 23 Area Office: Southern, Western VISNs: 1, 3, 12, 15, 19 Area Office: Central, Eastern Other 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 Nationwide Accountant Primary: Sandra Gibson (512) 460-5012 Alternate: Veronica Carmicheal (512) 460-5411

Primary: Brenda Burton (512) 460-5308 Alternate: Ray Medrano (512) 460-5171 Primary: Veronica Carmicheal (512) 460-5411 Alternate: Sandra Gibson (512) 460-5012 VISN: 6, 11, 16, 18, 22 Primary: Ray Medrano (512) 460-5171 Alternate: Brenda Burton (512)460-5308 Crystal Russell (512) 460-5135 Supervisor 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 (ALAC) per the Year-End VBA Letter 20-09-XX. Q - 41

Accounting Center 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 Naglic 75 Barrett Heights Road, Ste. 390F Stafford, VA 22556 Advance copies may be faxed to 540-658-7281 or emailed to [email protected] 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 for FY 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. Q - 43 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 Users 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 Stations 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 Memo Ref # Item Accomplished 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 Q - 45 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. office October 1, 2009 coordinate September 2009 Trial Balance corrections with respective (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.

III. A.3. Annual Station Certification letter is based on Accounting Period 13 Process SVCC to record undelivered orders for unbilled purchase and fleet card transactions III. D. Process TM rejects Q - 46 TROUBLESHOOTING FMS REJECTS ? Q - 47 COMMND: 001-001 OF 001 01LINE: TRANS TYPE: STATION/SAT:

COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: 02LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: DOCID: CR 04 BATID: 001 05 311 123456789

SUB STN: STATUS: REJCT 10/15/09 REF TC: JURY ADV: 10.00 REF DOC NO: REF LINE: BFYS: 10 FUND: 0151A1 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT:

ADV NO: TRAV TYPE: VND/PRV: I/D: UNAPPLIED DEP NO: DESCR: REF TC: ADV: REF DOC NO: REF LINE: BFYS: FUND: FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT:

ADV NO: TRAV TYPE: VND/PRV: I/D: UNAPPLIED DEP 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 TROUBLESHOOTING FMS REJECTS Three Avenues to Research the Problem 1. Fund Category FUND FCAT ACED Q - 50 FUND ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN

KEY IS BUDGET FISCAL YEARS, FUND 01BFYS: 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 FCAT ACTION: R TABLEID: FCAT USERID: S104 FSC FUND CATEGORY REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, FUND CATEGORY FUND 010203040506070809101112131415161718192021- FY -10 10 10 10 10 10 10 10

10 10 10 10 10 10 10 10 10 10 10 10 10 FUND CAT -------A B C D E F G H

J K L M O P Q R S T V W Z NAME -----------------------------VETERANS CANTEEN SERVICES REIMBURSABLE APPROPRIATIONS CONSTRUCTION FUNDS PERSONAL FUNDS OF PATIENTS EXPIRED AUTHORITY SUPPLY FUND GENERAL FUND RECEIPTS GENERAL FUND RECEIPTS - AR

COMPENSATED WORK THERAPY (CWT) FRANCHISE FUND LOAN GUARANTY - MLAC MCCF COLLECTION FUND OFHEO GEN POST FUND/NAT CEM GIFT GEN POST FUND - GEN DONATION REGULAR SUSPENSE CLEARING/FUNDS IN TRANSIT VBA - CP&E BENEFITS SYTEMS ESCROW FUNDS AMAF Q - 52 SHORT NAME -----------VCS REIMBURSABLE CONSTRUCTION PFOP EXPIRED FUND SUPPLY FUND

GENERAL FUND GFR - AR CWT FRANCH FUND LGY - MLAC MCCF OFHEO GPF/NCS GIFT GPF/GENERAL REGULAR SUSPENSE CLEARING/FIT VBA-CP&E BEN ESCROW FUNDS AMAF CAT POSTING ------Y Y Y Y Y

Y Y Y Y Y Y Y Y Y Y N Y Y Y Y Y ACED - 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 02- 10

CR 03- 10 CR 04- 10 CR 05- 10 CR 05 N DESCRIPTION REIMB-NON 05 N DESCRIPTION REIMB-NON 05 N

DESCRIPTION REIMB-NON 05 N DESCRIPTION REIMB-NON 05 N DESCRIPTION REIMB-NON 5455 N C 5455 N E 5455 N

F 5455 N K 5457 N FED FED FED FED - SF FED Q - 53 TROUBLESHOOTING FMS REJECTS

2. Budget Object Class ACED ACEN ACEV BOCT Q - 54 ACED 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 ACEN 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 -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --01001 GENJ D 1013 01 N 5201 31 N N N 02002

GENJ D 425P 52 N 4210 50 N N N 0304050607080910111213141503-*L009 HEADER CHANGE Q - 56 ACEV 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 ---------- ---- --- ------- -------- ---------------------------------01AR06

Y N N Y N CASH RECEIPT - REVENUE 020304050607080910111213141516Q - 57 BOCT 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 OBJ OBJ PS BOC 1099 TRAVEL BUDG FY CODE CLS CLS IND IND IND FLAG FLAG -- ---- --- --- --- --- ---- ------ ---01- 10 3121 310 31 N N N N N NAME: OFFICE EQUIPMENT, CAP

02- 10 3122 310 31 N N N N N NAME: OFFICE AUTOMATION/WP PURCHASED 03- 10 3123 310 31 N N N N N NAME: ADP EQUIP, CAP 04- 10 3124 310 31 N N N N N NAME: ADP SOFTWARE, PURCHASED 05- 10 3125 310 31 N

N N N N NAME: TELECOMM EQ (DATA) PURCHASED 06- 10 3126 310 31 N N N N N NAME: FURNITURE & FIXTURES, NOT CAP 07- 10 3127 310 31 N N N N N NAME: OFFICE EQUIPMENT, NOT CAP Q - 58 BOC OBL= REST

POST EXP LKUP DEACT LMT FLAG BOC FLA DATE ---- ---- ---- ---- -----31 Y Y N SHORT: OFC EQUPCAP 31 Y Y N SHORT: OF AUTO/WP P 31 Y Y N SHORT: ADP EQP CAP 31 Y Y N SHORT: ADP SFTWRE P

31 Y Y N SHORT: TELECOMM-PUR 31 N Y N SHORT: FURN&FIX,NC 31 N Y N SHORT: OFF EQ, NC TROUBLESHOOTING FMS REJECTS 3. Vendor ACED ACEN ACEV TCAT

Q - 59 ACEV 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 ---------- ---- --- ------- -------- ----- -----------------------------01AR06 Y N N Y N CASH RECEIPT - REVENUE 020304050607080910111213141516Q - 60 TCAT ACTION: R TABLEID: TCAT USERID: S104 FSC

TRANSACTION CATEGORY REFERENCE DATA SCREEN KEY IS TRANSACTION CODE 01TRANSACTION 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 CR05 COMMND: 001-001 OF 001 01LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: 02LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB:

REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: DOCID: CR 04 BATID: 001 05 311 123456789 SUB STN: STATUS: REJCT 10/15/07 REF TC: JURY ADV: 10.00

REF DOC NO: REF LINE: BFYS: 10 FUND: 0151A1 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: I/D: UNAPPLIED DEP NO: DESCR: REF TC: ADV:

REF DOC NO: REF LINE: BFYS: FUND: FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: I/D: UNAPPLIED DEP NO: DESCR: A--*HP03-DOCUMENT ERRORS DETECTED 01-CPM02-TRAN CODE/TYPE NOT IN ACED

Q - 62 CRO5, cont. COMMND: 001-001 OF 001 01LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: 02LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO:

A--*HP03-DOCUMENT DOCID: CR 04 BATID: 001 05 311 123456789 SUB STN: STATUS: REJCT 10/15/09 REF TC: JURY ADV: 10.00 REF DOC NO: REF LINE: BFYS: 10

FUND: 0151A1 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: I/D: UNAPPLIED DEP NO: DESCR: REF TC: REF DOC NO: REF LINE: BFYS: FUND: FCP/PRJ:

JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV: ADV NO: TRAV TYPE: VND/PRV: I/D: UNAPPLIED DEP NO: DESCR: ERRORS DETECTED 01-CPM02-TRAN CODE/TYPE NOT IN ACED Q - 63 CR05 contd COMMND: 001-001 OF 001 01LINE:

TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: 02LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: DOCID: CR 04 BATID: 001 05 311

123456789 SUB STN: STATUS: SCHED 10/15/09 REF TC: JURY ADV: 10.00 REF DOC NO: REF LINE: BFYS: 10 FUND: 0151A1 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND:

ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: MISCN I/D: UNAPPLIED DEP NO: DESCR: REF TC: ADV: REF DOC NO: REF LINE: BFYS: FUND: FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND:

ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: I/D: UNAPPLIED DEP NO: DESCR: Q - 64 INQUIRY TOOLS YOU KNOW YOU WANT GO TO TYPE IN Vendor Name FMS Vendor ID code

VNAM Vendor Name Vendor Code Vendor Code, Payment Trans Code Trans Code & Purchase Order Number All transactions processed for VXRF this vendor All payments (of a particular type) processed for this vendor Receivers/Payments processed against a Purchase Order number

Q - 65 Vendor ID Code VXRF Vendor ID, Trans Code and Station # DXRF 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. INQUIRY TOOLS YOU KNOW

YOU WANT GO TO TYPE IN Vendor Code, Payment Trans Code & Number Status of Payment PVHT Vendor ID, Trans code and number 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. Trans code and Purchase order number Vendor ID Q - 66 INQUIRY TOOLS YOU KNOW YOU WANT Check Number and/or Payment Vendor Code and Transaction ID and/or Amount Invoice Number Paid Check number/Trace

Number Vendor Code, Payment Trans and Number Nature of Payment Check Number and Amount Q - 67 GO TO TYPE IN IVCH Vendor Code and Invoice Number Check Number/Trace Number. To see the

CHKL/ vendor name and EFTL address, leaf to CHKH/ EFTH VXDD Vendor code, Trans Code and Document Number VXDD / TSCL TABLES 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 REC ACT TREAS DET EXP LN TYP FY DOC NUMBER

AMOUNT IND IND IND IND --- --- -- -------------- ------------------- --- ---- --- --ACTION: TSCL USERID: S104 BMT 01- 001 R PTABLEID: 10 A M 091114101 145,165.34 C Y Y F *** TREASURY SCHEDULE CONTROL LINE INQUIRY SCREEN 0203- BACK OUT IND

---N *** 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 -----------PAYMENT VOUCHER------------REC VENDOR CODE TC NUMBER

ADV NO LN TYP PAYMENT AMOUNT CHECK/ O TRACE S NUMBER T ------------ -- ----------- ------ --- - ----------------- -------- 363946864 MV 537Z0000706 001 Q - P68

145,165.34 1241052 Y EFTH / EFTL TABLES ACTION: R TABLEID: EFTH USERID: S104 BMT *** EFT HEADER INQUIRY SCREEN *** KEY IS TRACE NUMBER, CONFIRM DATE, D.O. 01TRACE 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: EFTL KEY BANK ACTION:

R TABLEID: USERID: S104 BMT ABA NUMBER: 04100103 9 CITY/STATE: CLEVELAND OH ACCOUNT TYPE: C ACCOUNT NUMBER: 98900001450580 *** EFT DETAIL INQUIRY SCREEN *** CORR BANK NAME: CORR ABA NUMB: KEY IS TRACE NUMBER, CONFIRM DATE, DISB OFFICE, PAYMENT VOUCHER TC, PAYMENT VOUCHER NUMBER, ADV NUM, PAYMENT VOUCHER LINE, REC TYP TRACE NUMBER: 1241052 DISB OFFICE: 220 EFT AMOUNT: --------PAYMENT VOUCHER-------

REC TC NUMBER -- ----------- 01- MV 537Z0000706 02- CONFIRM DATE: 11 16 09 145,165.34 ADV NUM LINE

TYP AMOUNT ------- ---- --- ------------------- 001 Q - P69 145,165.34 SECTION R http://vaww.fscdirect.fsc.va.gov/FMSAccountResource/BigBookLookup.aspx SECTION S SECTION T

OFM BULLETINS 07GB1.05 07GB1.06 05GA1.04 05GA1.05 FY 2007 FINANCIAL REPORTING REQUIREMENTS FOR ENVIRONMENTAL AND DISPOSAL LIABILITIES 23-Aug-07 FY 2007 FINANCIAL REPORTING REQUIREMENTS FOR DEFERRED MAINTENANCE ACCOUNTING POLICY GOVERNING REBATES AND REFUNDS ACCOUNTING FOR NON-MONETARY TRANSACTIONS (BARTERING)

23-Aug-07 29-Jul-05 16-Aug-05 VHA DIRECTIVE 2005-025 MEDICAL 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! ARE

U O Y A NOW IED IF CERT SGL / S M F RT! EXPE Q - 58

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