ࡱ> #` <bjbj `\4(4P؃؃؃h@,l\Pȫ2Ԉ(Ì GIIIIII$hb0m)ÌmGG2Ȉ Pr'؃S.\0ȫ.}\<mm_XȫPPPdz$PPPPPP   EMBED Word.Picture.8  Cost Transfers and Other Accounting Adjustments Verified and Updated November 2007 TABLE OF CONTENTS SECTIONPAGE1General Information32.Cost Transfers53.SF 108164.JV Equivalents75.Journal Vouchers86.AttachmentsI. JV OF 1017-G10II. JV Equivalent11III. Cost Transfer12IV. SF 108113V. TL/Coding Sheet14VI. TL15 General Information Purpose: This document outlines processing procedures of cost transfers and other accounting adjustments for DFAS Accounting offices and their Fund Holder. Internal controls established in addition to those within this SOP will be coordinated with the Fund Holder. References: DoD FMR Volume 3, Chapter 11 DoD FMR Volume 5, Chapter 13 DoD FMR Volume 6A, Chapter 2 DFAS-IN 37-1, Ch. 16 attach 16-1 DFAS-IN 37-100-XX AR 25-400-2; (The Army Records Information Management System, ARIMS) DFAS 5015.2-M (Records Disposition Manual) Acronyms: Blk Block Number FAAD Financial Accounting Adjustment Document GLAC General Ledger Accounting Code JV Journal Voucher OF Official Form SF Standard Form TL Transmittal Letter Types of Transactions: Cost Transfer Processed when the adjustment affects the commitment, obligation, accrual, and disbursement simultaneously (the entire execution cycle). Stanfins TA 20 SOMARDS TC 623,628 and 648. Accounting Adjustment Processed when the adjustment affects one or more phases of execution cycle, but not the entire execution cycle. May be processed using a JV Equivalent, SF 1081 or JV. Stanfins TA 21, 23, 32, 40, 42, 43 SOMARDS TC (all other than 623,628 and 648) Forms: JV OF 1017-G is used to affect the GLAC accounts. Examples of JV transactions are adjustments for accrued leave, property plant and equipment and construction in progress. This form is used for transactions not reported to Treasury. SF 1081 A 1081 form is used to process adjustments that affect the Dept, FY, BSN, Limit, FSN, or dollar amount. This form is used for transactions that are reported to Treasury and is necessary if the error is discovered after the transaction has been reported to Treasury. JV Equivalent Common names are Financial Accounting Adjustment Document (FAAD), Coding sheet, or block ticket. These forms may be used to process transactions that affect the commitment, obligation, accrual, or disbursement but not all phases in the execution cycle simultaneously. This form is used for transactions that are not reported to Treasury (e.g. changes in OA, AMS, EOR, APC/JONO or SDN). NOTE 1: Maintain complete documentation of all processes performed in a log showing the files received and processed with file names and signatures. NOTE 2: Verify that authorizing signatures on source documents, i.e., obligations, receiving reports, etc are authentic and maintain evidence that the procedure was performed. Cost Transfers 1. Cost transfers may be input by either DFAS or the Fund Holder. Cost transfers effect changes in the entire accounting execution cycle. The Fund Holder may process cost transfers on line at a summary level upon coordination with the supporting accounting activity. In doing so, the standard document number for cost transfers will be used as defined by the DFAS-IN Manual 37-100-XX, Ch 2 Sec 2F-SDN. When a Fund Holder opts not to process cost transfers, they may be furnished on a TL via electronic interface, mail, fax, or email and the supporting accounting activity will process them. In addition, the accounting activity will process cost transfers when a transaction requiring a correction or adjustment has been identified. When processing cost transfers for FMS payments, ensure the expenditure authority (EA) is pulled, and there is sufficient authority before the cost transfer is processed. 2. Minimum Requirements: Name and phone number of preparer Date Explanation for cost transfer Valid Line of Accounting (i.e. FY, EOR, APC/JONO, SDN, FSN, ODC/WIWO GOVT CODE) Amount In addition to the minimum requirements, the servicing DFAS accounting activity may require supplementary information. 3. Control: All cost transfers must net to zero in total as well as at the Treasury Level (Dept, FY, BSN, LIMIT, and if possible FSN). DFAS accounting activity will maintain a TL control log. All backup documentation will be attached to the source document. Responsibility for maintaining all documentation, control and the audit trail for cost transfers resides with the activity (DFAS or Fund Holder) originating the transaction. The servicing DFAS accounting activity may establish additional internal controls. SF 1081 1. General Information: DFAS or the Fund Holder can prepare and approve an SF 1081. The SF 1081 effects changes in Dept, FY, BSN, FSN, Limit, or Amount. DFAS will prepare and approve a 1081 when DFAS discovers the error or when requested to do so by the Fund Holder. The Fund Holder will prepare and approve the SF 1081 when the Fund Holder discovers an error or when the Fund Holder wishes to transfer money changing either the Dept, FY, BSN, Limit, FSN, or money amount. SF 1081s may be furnished by the Fund Holder on a TL via mail, fax, or email upon coordination with the supporting accounting activity; however, DFAS will review, input, and certify all SF 1081s. Any adjustments must be supported with complete and appropriate documentation for audit trail and research purposes. DFAS is responsible for maintaining the supporting documentation for validation and certification. 2. Minimum requirements: Name and phone number of Preparer Certifier Signature Date Explanation (include DOV and other information referencing the original transaction) Valid Line of Accounting (i.e. FY, EOR, APC/JONO, FSN, SDN, DPI/SITE CODE) Amount Prevalidation POC and date of coordination (if applicable) In addition to the minimum requirements above, the servicing DFAS accounting activity may require supplementary information. 3. Control: All SF 1081s must net to zero. All SF 1081s must be certified. Certifying officials must be appointed in accordance with the DoDFMR Vol. 5 para 3303, 3304, and 3305. DFAS accounting activity will maintain a TL Control Log. All backup documentation will be attached to the source document. DFAS is responsible for maintaining all documentation related to the audit trail for certified 1081s. The servicing DFAS accounting activity may establish additional internal controls. JV Equivalent 1. General Information: A JV Equivalent is used for other accounting adjustments and may be processed by either DFAS or the Fund Holder. Commitment, obligation, or accrual adjustments may be processed by either DFAS or the Fund Holder; however commitments and obligations are the primary responsibility of the Fund Holder. The following processing codes are affected: Stanfins TA 21, 23 and SOMARDS TC 310, 340, 345, 347, 511, 530, 540 Disbursement/collection adjustments may be prepared by either DFAS or the Fund Holder; however only DFAS can approve and input the transaction. The Fund Holder may furnish these adjustments on a TL via electronic interface, mail, fax, or e-mail to DFAS for review prior to processing into the system. The following processing codes are affected: STANFINS TA 40, 42, 43 and SOMARDS TC 610, 710, 750 Supporting documentation will be maintained by the originating office. 2. Minimum Requirements: Name and phone number of Preparer Date Explanation of accounting adjustment Valid Line of accounting (FY, EOR, APC/JONO, SDN, FSN, ODC/WIWO GOVT CODE) Amount DOV (for disbursement adjustments) In addition to the minimum requirements above, the servicing DFAS accounting activity may require supplementary information. 3. Control: Disbursement/collection adjustments must net to zero DFAS accounting activity will maintain a TL Control Log Responsibility for maintaining all documentation related to the audit trail for the JV Equivalent resides with the activity originating the transaction. The servicing DFAS accounting activity may establish additional internal controls. Journal Voucher 1. General Information: All Journal Vouchers will be prepared, approved, and input by DFAS. Information needed to only adjust the General Ledger is requested by DFAS and supplied by the Fund Holder. Upon receipt, DFAS will prepare, approve, and input the Journal Voucher on an OF 1017-G 2. Minimum Requirement: DFAS-IN Regulation 37-1, Ch.16, attachment 16-1 outlines requirements for processing JVs. In addition to the minimum requirements, the servicing DFAS accounting activity may require supplementary information. The processing codes used to process JVs are Stanfins TA JV and SOMARDS TC 881. 3. Control: Preparers signature Approvers signature DFAS accounting activity will maintain a Journal Voucher Log DFAS is responsible for maintaining all documentation related to the audit trail for approved Journal Vouchers. The servicing DFAS accounting office may establish additional requirements for internal controls. 4. Summary: Fund Holders may initiate accounting adjustments, including movement of disbursements. However, Fund Holder adjustments of disbursements and collections must be approved by the DFAS servicing field site before processing or interfacing. Obligation adjustments and cost transfers (TA/TCs 20, 623, 628, 648) do not need DFAS approval. Attachment(s) ATTACHMENT 1 Optional Form 1017-G (9-79) Title 7, GAO Manual 501017-810 JOURNAL VOUCHER AUTHORIZATION FORM J.V.No.________________ Date__________________ ReferenceEXPLANATIONDEBITCREDIT Total Prepared by________________________Reviewed by___________________________ (Signature and Date) (Signature and Date) _____________________________________ _________________________________ (Title and Office Symbol) (Title and Office Symbol) Approved by ________________________ Recorded by _________________________ (Signature and Date) (Signature and Date) ____________________________________ __________________________________ (Title and Office Symbol) (Title and Office Symbol) ATTACHMENT 2 CODING SHEETTO:FROM:DATE:Document NumberT/AAPCEOEODCHOURSAMOUNTPreparing ActivityReceiving ActivityRemarks Attachment 3 COST TRANSFER TA = 20TO:FROM:DATE:DOCUMENT NOODCAPCEOEAMOUNTDOCUMENT NOODCAPCEOEAMOUNT TOTAL TOTALEXPLANATION: Attachment 4 Standard Form 1081 VOUCHER AND SCHEDULE Revised September 1982 OF WITHDRAWALS AND CREDITS Department of the Treasury 1 TFRM 2-2500 _________________ CHARGE AND CREDIT WILL BE REPORTED ON CUSTOMER AGENCY STATEMENT OF TRANSACTIONS __________________________ FOR ACCOUNTING PERIOD ENDING _________________________ CUSTOMER AGENCY BILLING AGENCY Agency Location Code (ALC) Customer Agency Voucher No. Agency Location Code (ALC) Billing Agency Voucher No. DEPARTMENT DEPARTMENT BUREAU BUREAU ADDRESS ADDRESS  SUMMARY SUMMARY APPROPRIATION, FUND, OR RECEIPT SYMBOL AMOUNT APPROPRIATION, FUND, OR RECEIPT SYMBOL AMOUNT (MUST AGREE WITH BILLING (MUST AGREE WITH BILLING AGENCY TOTAL) TOTAL AGENCY TOTAL) TOTAL Details of charges or reference to attached supporting documents  BILLING AGENCY CONTACT: PREPARED BY________________________ APPROVED BY________________________ TELEPHONE No._______________________ CERTIFICATION OF CUSTOMER OFFICE I certify that the items listed herein are correct and proper for payment from and to the appropriation(s) designated. _______________________________________________ _____________________________________________________ (Date) (Authorized administrative or certifying officer) _______________________________________________ (Telephone No.) NSN 7540-00-634-4234 PREVIOUS EDITION NOT USABLE Attachment 5(TL and Coding Sheet) From: Sent: To: Cc: Subject: Flag Status: TL ##-### BY: DATE: BASOPS CODING TICKET TA FY EOR APC ODC DOC-NO VOU # AMOUNT Attachment 6 (TL) From: Sent: To: Cc: Subject: Flag Status: TL ##-### BY: DATE: TRANSMITTAL LETTER TA/TC DOCUMENT NUMBER DEBIT CREDIT TOTAL     PAGE 17 PAGE 2  !"02RSv~    $ w هههههكًuieeehhh>*CJaJhh5>*CJaJh{+ hpR h5 hCJ hCJ$hshsCJ4aJ4 hsCJ$hsCJHaJHhshCJHaJHhsCJ8aJ8 j@> hUVmHnHuhjhU hCJH h>*jh>*UmHnHu'!";RSvw$If8^8$a$\<<uooo$Ifkdn$$Ifl48F0p ``0    4 laf4uooo$Ifkdxo$$Ifl48F0p ``0    4 laf4uooo$Ifkd/p$$Ifl48F0p ``0    4 laf4uooo$Ifkdp$$Ifl48F0p ``0    4 laf4uooo$Ifkdq$$Ifl48F0p ``0    4 laf4uooo$IfkdTr$$Ifl48F0p ``0    4 laf4uooo$Ifkd s$$Ifl48F0p ``0    4 laf4  uooo$Ifkds$$Ifl48F0p ``0    4 laf4     uooo$Ifkdyt$$Ifl48F0p ``0    4 laf4   uooo$Ifkd0u$$Ifl48F0p ``0    4 laf4 ! 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