ࡱ> "'&%$##` &bjbj '8( 4 4 4 H g g g8Dg\g,H I~i^6j(^j^jtjmTkmmȞʞʞʞʞʞʞ$Ǡh/B4 xpl@mxpxp ^jtjcuuuxp R^j4 tjȞuxpȞuu6 "4 ,tji @ ^( g>rJЗ40Ilqtq8,q4 ,hmEn|und%oSmmm@u^mmmIxpxpxpxpH H H \ gH H H gH H H    EMBED Word.Picture.8 Fund Control Accounting Verified and Updated November 2007 TABLE OF CONTENTS SECTIONPAGE1.General Information32.Record/Monitor Fund Avail. & Reconcile Fund Targets43.Record Commitments84.Record/Maintain Obligations95.Record/Monitor Reimbursable Orders126.Record Accrued Expenditures UnpaidI. Process Transactions By Others14II. Issue Expenditure Authority187.Compute Accounts Payable198.Compute Undeliverable Orders219.Flowchart23 General Information Overview The fund control process for the Department of Defense (DoD) starts when Congress passes the annual Department of Defense Appropriation Acts. These acts give DOD the authority to incur obligations and make payments out of the US Treasury for specific purposes. DOD then makes apportionments to their departments and agencies and releases funds to these agencies. The Department of Army allocates funds to their Major Commands (MACOMs) and Operating Agencies (OAs) who distribute the funds formally as allotments or informally as allowances. The funds are then distributed to DOD activities through the Program Budget Accounting System (PBAS) through the use of Funding Authorization Documents (FADS). These FADs give the activity the authority to incur obligations and the funds to spend on their operations. Funds are either direct which gives the installation/activity immediate authority to obligate at the time of receipt of the FAD or automatic. Automatic funds allows an installation to temporarily finance support to other individuals or non-mission activities for which they will be reimbursed at a later time. No dollar amount is received on automatic authority; funds are generated when an order is received. Once an activity receives their annual funding and their quarterly allotments, they are input into the Accounting System. Fund managers and accounting personnel monitor obligations to ensure that all obligations are valid and current and that total obligations do not exceed the funds received. Disbursements by other fiscal stations are validated and processed against the correct obligations. Undelivered orders and accounts payable are verified and validated to ensure the monthly status reports are correct. Record/Monitor Fund Availability & Reconcile Fund Targets Purpose: Record and monitor both annual and quarterly allotment ceilings for reporting purposes. Assist in the correction of abnormal balances to avoid Anti-Deficiency Act violations. References: DFAS-IN Regulation 37-1 http://www.asafm.army.mil/secretariat/document/37-1reg/37-1reg.asp Definitions: FAD - (Fund Authorization Document) - MACOMs allocate funds by appropriations to installations via this document. PBAS - (Program Budget Accounting System) - System used to pull down FADs. Type Actions (TAs) and Accounting Processing Codes (APCs) generate the data that appears on the fund control status reports (AVK 051/052). The AVK051 and AVK052 fund control status reports are used to verify the input for accuracy. NOTE 1: Maintain complete documentation of all documents received and processes performed in a log showing the documents received and processed with names, dates 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. Procedures: 1. Obtain Fund Authorization Documents (FADs) from PBAS by checking daily: Choose Accessory Manager from the main menu or your desktop icon. Choose host address and click OK. Enter $$OPEN PBAS (Rome does not have to do this step) Type user ID/Password and Enter Type PBAS and Enter. Type in fund distribution user name: ####### and Enter. Select sub-module option 06 (Prepared Reports and Document Access) and Enter. (If option 06 is followed by *available for printing* there are new FADs available to print). Put an X beside each FAD that is to be printed, then tab to bottom. (If more than one copy of a FAD is needed put the number of copies in the space where you normally place the X). Put an X beside PRINT HERE and an X beside SELECTED and press enter key. It will take a few minutes to download and print. Verify that all FADs requested printed. You may now delete those FADs that printed correctly. Put an 'X' beside each FAD to be deleted, then tab to bottom. Put a 'P' beside Purge and an 'X' beside Selected. (This will delete the FAD from your system). Put an X beside EXIT and press Enter. *Choose 99 and repeat steps f through m for each station for which you need to pull FADs. Select sub-module option 00 (BYE - Exit System) and Enter. Analyze the FAD: Section A are the PROGRAM dollars or the ANNUAL FUNDING Section B are the ALLOTMENT dollars or the QUARTERLY FUNDING. Note: Sections A & B do not have to agree, however, Section B totals must always equal or be less that Section A totals. These sections should equal in the last quarter of the year. a. Review the FAD carefully for the following information: Appropriation Allotment serial number (ASN) Fiscal station number (FSN) The EFFECTIVE date (Sometimes FADs are issued in one month, but the effective date is in a future month. The FAD should not be posted until the effective month!) The ISSUE date is the date the FAD is put out onto PBAS. The authority change number is the sequential numeric number for this particular appropriation. These numbers are always in order by the last three position Compare the FAD to the last one issued for that appropriation. If all is in order, request the distribution of funds (DOF) from the Program Director Budget Analysts. (The analysts at the installation should send in a breakdown by program with specific APCs against which the dollars are to be charged unless other arrangements are made). 2. If the installation has specific APCs used just for funding, it is helpful to have a listing of these APCs with the AMS and FAC code for each appropriation. One method is to put this information on the front of every FAD folder. If a FAD comes in and must be posted before the analysts are contacted, the correct information will be available to post the FAD. Check the balances on the FAD against the documentation received from the PD before inputting them into STANFINS. If the FAD is citing prior year funds (reducing, i.e., a negative amount), always check the AVK030 Prior Year Fund Status Report first to make sure there is enough money there to withdraw before inputting the FAD. If there are not enough funds, notify the Program Director that they will need to request additional funds from the MACOM. Input the FADs: Access TAPS and go into BR 41 for Direct funds or BR 31, 42, 43 for Funded funds. Enter the Block # (obtain a funding block ticket # from the control section). When inputting FADs for prior year appropriations, use TA 16 and TA 17. The below TA codes are for current year FADs only. Mode/ FunctionTADirectMode/ FunctionTAFundedBR 4113Annual programBR 4217Quarterly ceilingBR 4116Quarterly allotmentBR 4219Annual ceilingBR 43AVFiscal year to dateBR 311KOrders received d. Create a standard document number (SDN): Direct: Fiscal Year; pos. 1 Basic Symbol Number (BSN); pos. 2-5 Operating Agency (OA); pos. 6-7 Allotment Serial Number (ASN); pos. 8-11 Sequential Change Number (e.g. 002); pos. 12-14 Funded DRN number is always the Customer Number. e. Be sure to input Block Total Cards (BTC) for each type action. f. Always print a copy of the input screen and attach to the block ticket. (If there is an error in input it can be identified quickly.) Verify FAD Input against the Fund Control and Status Reports and STANFINS: AVK051 current year and X year funds at the ASN & AMS levels AVK052 current year funds at the ASN, AMS & program director levels AVK030 prior year funds at the ASN & AMS levels (not at limit) NOTE: Review and balance the above reports to the latest FAD after each cycle. a. On the AVK051 Report: The annual obligated ceiling (ANN OBL CEIL) is the annual program for that appropriation and should match section A of the latest FAD. The fiscal year-to-date obligated ceiling (FYTD OBL CEIL) is the quarterly allotment for that appropriation and should match section B of the latest FAD. As long as everything is in balance at the program level (AMS at the position issued), the fund status is in balance. Reconciling FADS to Fund Targets After any AVK cycle where a distribution of funds (DOF) was input, verify that the fund distribution on the AVK051/052 by Program Director Major and Minor matches the DOF by appropriation to the correct AMS level. If different, research and correct in the next cycle. Recording commitments is not the responsibility of DFAS. Commitments are recorded at the Installation Level. Therefore, no documentation on recording commitments is included in this SOP. Recording/Maintaining Obligations Purpose: To prescribe policies and procedures for posting obligations using the Armys Obligation matrix and DoD FMR authority. References: DFAS-IN Regulation 37-1, Chapter 8 http://www.asafm.army.mil/secretariat/document/37-1reg/docs/chap8.doc DoD FMR, Volume 3, Chapter 8 http://www.defenselink.mil/comptroller/fmr/03/03_08.pdf DFAS-IN Obligation Authority Matrix  HYPERLINK http://www.asafm.army.mil/fo/fod/acct/dfasobmat.asp http://www.asafm.army.mil/fo/fod/acct/dfasobmat.asp Definitions: Obligation A legal reservation of funds which will result in an expenditure of public funds. Obligation Authority An authorization to record obligations for consumer funds. Travel Obligations Query STANFINS & ATLAS before posting any obligations. If no obligations exists, query history 1st three letters of individuals last name last four digits of SSN travel order number by any combination of 1, 2 & 3 (above) If history exists, obligate the funds. If no history, pull the hard copy of the voucher to verify funding authorization. Fax copies of vouchers to the Program Director only upon request for disputed charges. This should be the exception and not the rule. Other documents used as evidence: travel order other funding documents excluding Electronic Document Access (EDA) Other Obligations Pertaining to all other EORs on the Matrix, the matching process will occur. If no match, research before any obligations are recorded. Post obligations adjustments using a locally assigned block. NOTE: Any exceptions to the Matrix should be addressed to: The Office of the Deputy Assistant Secretary of the Army ATTN: Ms. Lee Ann Upshur, at DSN 227-2687, commercial (703) 697-2687 or email  HYPERLINK mailto:Upshurl@HQDA.army.mil Upshurl@HQDA.army.mil OBLIGATION MATRIX USED FOR OTHER FUNCTIONS (Information only) Vendor Pay Prevalidation a. WO (Without Obligation) If the disbursement is < or = $2,500, Accounting will record obligation (after validation) using a locally assigned block and notify customer if requested. If the disbursement is > $2,500, obligate in accordance with either the obligation matrix for Army fund holders or the DoD FMR (10 day rule) using a locally assigned block. NOTE: The 10-day rule states that after ten days, if Program Director has not obligated, record the obligation up to the amount of the disbursement using a locally assigned block. Advise the Program Director that the contract should be obligated in full. Attach notification log/email and a copy of obligating document. If Program Director requests documentation, check EDA for the contractual obligating document. If not found on EDA, contact Vendor Pay to pull the obligating documents and provide a copy to Program Director. Notify customer and maintain a customer notification log containing at least the date, time, and person contacted. If via email, attach a copy to the log. If the Program Director authorizes the obligation, use a locally assigned block. If not, the 10-day rule goes into effect. b. EO (Exceeds Obligation) If the disbursement is > $2,500, obligate in accordance with either the obligation matrix for Army fund holders or the DoD FMR (10 day rule) using a locally assigned block. If Program Director requests documentation, check EDA for the contractual obligating document. If not found on EDA, contact Vendor Pay to pull contractual obligating documents and provide a copy to Program Director. Notify customer and maintain a customer notification log containing at least the date, time, and person contacted. If via email, attach a copy to the log. If the Program Director authorizes the obligation, use a locally assigned block. If not, the 10-day rule goes into effect. 2. Bridge Processing If the disbursement is < or = $2,500, Accounting will record obligation (after validation) using a locally assigned block and notify customer if requested. If the disbursement is > $2,500, obligate in accordance with either the obligation matrix for Army fund holders or the DoD FMR (10 day rule) using a locally assigned block. If Program Director requests documentation, check EDA for the contractual obligating document. If not found on EDA, contact Vendor Pay to pull the obligating documents and provide a copy to Program Director. Notify customer and maintain a customer notification log containing at least the date, time, and person contacted. If via email, attach a copy to the log. If the Program Director authorizes the obligation, use a locally assigned block. If not, the 10-day rule goes into effect. DARS Maintenance Automated Obligations Execute the DARS Matrix queries, once a week. NOTE: These queries pick up the obligation matrix authority, primarily for the remaining travel items that have not been cleared manually during the week. Create text file and forward to fund managers for review/concurrence Forward to accounting technicians for review/concurrence. Drop into daily cycle. Recording & Monitoring Reimbursable Orders Purpose: To describe procedures to be used when performing reimbursement accounting References: DFAS-IN Regulation 37-1, Chapter 12 http://www.asafm.army.mil/secretariat/document/37-1reg/docs/chap12.doc DoD FMR 7000.14R, Volume 11A & B http://www.defenselink.mil/comptroller/fmr/ Definitions: Authority authorization to provide goods or services Orders authorized agreement to furnish/deliver goods/services to be financed on a reimbursable basis Earned Reimbursement the amount of reimbursements to be collected based upon goods or services actually furnished/delivered Collection any repayment or deposit to cover indebtness to the government Stages: Authority received through funding documents to engage in reimbursement activity Orders Installation Responsibility Establish Military Interdepartmental Purchase Request (MIPR). Send to customer for assignment of line of accounting in block 14 of DD 448 and signature. Accept it on DD 448-2 and sign in block 16. Send MIPR to servicing field site by way of transmittal letter (TL) for establishment of reimbursable APC and customer number. Accounting Responsibility: a. Create and maintain customer folder for MIPR Print Customer History file Verify the MIPR number against block 14 on your MIPR The standard document number must be 14 digits for Army customers. If MIPR is incorrect, make changes accordingly. Annotate the folder with the Disbursement/Collection APC and EOR. If customer is under Centralized Disbursing, the disbursement APC (six digits) should be in the line of accounting in block 14. For Army sites processed under St. Louis and Rock Island, a TFO APC should be used. NOTE: ODS will convert TFO APCs to the required 8 digit Job Order Number used by these sites. The IPAC process will be used for other Federal Agencies with Trading Partner Agreements (TPA). NOTE: Write IPAC (highlighted) on the folder. b. Establish APCs and customer numbers c. Automatic Reimbursable transactions require TA 11, 1L and AV. d. Funded transactions require TA 17, 19, AV and 1K. Earned Reimbursements The customer will earn reimbursement at any given time. Accounting will use the following: Automatic APCs earnings will be process created by a TA 21, 20, 29 or 32 Direct APCs manual earnings must be input using a TA 52 Funded APCs use TA 51. NOTE: If a TA 32 is mistakenly input against an automatic where there is no disbursement; an earning will be generated. Collection Accounting prepares and processes SF 1080 bills crediting installations reimbursement accounting line, and charging the customers funds cited on the MIPR (block 14). TA 43 indicates the reimbursement has been collected. Recording Accrued Expenditures Unpaid I. Processing Transactions By Others Purpose: To describe procedures to be used when processing transactions by others (TBOs). Prompt clearance and reporting of all TFO/TBO disbursements is necessary to reflect the current execution status of appropriations. Uncleared TBO/TFO transactions distort unliquidated obligations (ULOs), accounts receivable and undistributed balances. References: DFAS-IN Regulation 37-1, Chapter 19 http://www.asafm.army.mil/secretariat/document/37-1reg/docs/chap19.doc MTMC Customer Service Center  HYPERLINK http://dsc.mtmc.army.mil/customerservice/csc/CustomerSearch.asp http://dsc.mtmc.army.mil/customerservice/csc/CustomerSearch Definitions: TBO (Transaction by Others) - Disbursements or collections processed for a Fiscal Station Number (FSN) by a Disbursing Station Number (DSSN) that does not normally service them. TFO (Transaction for Others) - Disbursements or collections processed by a Disbursing Station Number (DSSN) for a Fiscal Station Number (FSN) they do not normally service. TFO/TBO Uncleared List - Monthly report pulled from FTP, which lists all TFO/TBO transactions that do not have a clearance transaction against them. This list is organized by DSSN and Transmittal number. It also ages the transactions. RCS CSCFA-110 Report - The transmittal (TL) report for TBOs. This report is from the DSSN to the FSN detailing the charge(s) processed against the FSN. It should contain a list of all vouchers and amounts processed. Processing TBOs a. Control Section/Mail Clerk Receive and verify that all 110s belong to your FSN. If not, forward all information to correct FSN. After review, assign each 110 a block number. Use the block scheme associated with these types of transactions assigned by your field site. Log 110 Reports into TBO Log by block number. Forward block with its corresponding DSSN folder to Accounting. b. Accounting (Obtaining documentation) 1. DCAS transactions Run a daily Impromptu query for transactions processed through DCAS. Process DCAS transactions within five working days of receipt. * Presently, most Air Force, Navy and Columbus (6551 and 6355) transactions process through DCAS. If the information on the download is insufficient, vouchers should be requested from the listed DSSN. Non-DCAS transactions Verify that the transmittals are on the Uncleared List and that all vouchers are attached. If vouchers are missing, contact the DSSN and obtain required copies. Ensure that the FSN on each voucher is correct. If the FSN is incorrect on a voucher, process the line into the suspense APC. Process 1081s to move the payment from the suspense APC to the proper FSN. MOCAS payments Obtain MOCAS (DSSN 6356, 6469 and 6422) 110 Reports and vouchers via EDA (Electronic Document Access). If a copy of the contract is needed to determine the line of accounting it should also be available via EDA. Transportation Payments Obtain 110 Reports and 582 Reports (GTR and GBL details) through the DTP subdirectory on the Corp2 Server. Locate hard copies of GTRs and GBLs on EDA. There is sometimes a delay between the charge and the hard copy appearing on EDA. The 582 Report will list a GBLOC for GBLs. Go to  HYPERLINK http://dsc.mtmc.army.mil/customerservice/csc/CustomerSearch.asp http://dsc.mtmc.army.mil/customerservice/csc/CustomerSearch.asp Fill in the GBLOC and submit the query for a POC to obtain the GBL. c. Accounting (Inputting into TAPS) Coding Vouchers: Query STANFINS, ATLAS and/or EDA and annotate voucher with needed information for input (i.e. standard document number, APC, EOR, FY and ODC). Some may want to print the query results and attach it to the voucher so there is no doubt of the status of the line on the NSFOP. If funds are not available to make the payment call Program Directors to request an increase in the obligation or for the authority to obligate additional funds. Depending on the type of transaction, you may be able to implement the DoD FMR and/or the Army Obligation Matrix for obligating funds. Input into TAPS a. Login to TAPS when block to complete to input. b. Use the following Type Actions Codes (TA) and Mode/Function: Type ActionMode/FunctionTA 41 - TBO Disbursement/CollectionBR 71TA 41 - Travel Advance (EOR 4110)BR 72TA 4L - Reimbursement/CollectionBR 74TA 32 - AccrualBR 18TA 21 - Obligation/AccrualBR 14TA 23 - ObligationBR 14 *A combination of these may be necessary to complete a block. If at all possible, avoid processing a partial TBO. It will create an UMD. Type BTC on the CMD Line when all input for that block is complete. Fill in Blk#, TA, Julian Date and Amount. Fill in the DSSN, TL# and DPI Code from the TL for TA 41s and 4Ls. Ensure each TA input is on a separate line. Type ALT on the CMD Line after completion. Fill in the Blk# and TA before pressing Enter. Print the resulting screen (the Block Total Card) and press Enter again to view the input data. Print this page and press Enter again to go to the next page. Continue printing the screens until all input has been printed. Attach all printouts to the block ticket. Initial and date the block ticket. Return all blocks to the control section to be balanced with the daily preliminary balance (DPBL) on a daily basis. To maintain a separation of duties, different employees should perform items o & p (below). KC Cards Pull the AVK045 Daily TBO Balance List, which lists all input broken down by appropriation, from OLRV. Process KC Cards in TAPS using mode/function BR7C in the same month as the detail input. Ensure all transactions processed on the AVK-045 are not reflected on the Uncleared Listing. (See page 18 for further information) NOTE: All transactions must be processed in a timely manner. p. End of Month Reconcile the TBO detail input with the KC Cards using STANFINS queries JXG1 and JXG2 after the SRD-1 Bridge cutoff. Correct any errors that were not previously identified. * A KC Card processed without corresponding detail will create a rejection to the originating DSSN. If a rejection is intended, a rejection letter must be typed and mailed to the DSSN. The only valid reasons to reject a charge are: the charge is a duplicate payment the amount on the 110 Report differs from the supporting voucher the charge is not supported by a voucher (call for supporting vouchers-if not received it can be rejected) * Do not reject to 5570, instead pull the charge into suspense and process a 1081 returning the charge to the originating FSN or forwarding it to the correct FSN. Closeout Pull the AVK643 TBO Balance Report after closeout. Check for a final time that all detail input has a corresponding KC Card. Reverse any rejected transactions. 2. Correcting the TBO Uncleared List Pull the TBO Uncleared List from the FTP site as soon as it is available after month-end; generally around the 12th of the month Transfer notes on research, block numbers and technician assignment on uncleared blocks from previous list. Obtain block numbers on new transactions from TBO Log maintained by the control section/mail clerk. Annotate list as input and KC Cards are processed. Be prepared to give current status on all transactions on list to supervisor and customers as requested. Analyze each Uncleared List for charges/clearances that do not zero out. * A clearance without a corresponding charge may be the result of input using the wrong DSSN/TL#. For example, if the Block Total Card was input with a nonexistent DSSN, the clearance will show up under your stations DSSN. If the corresponding charges can be found, fax the information to DFAS-IN for file maintenance. Issuing Expenditure Authority (Information Only) In the past, Foreign Military Sale (FMS) transactions did not receive Expenditure Authority (EA) prior to payment. All FMS transactions processed manually in order to receive Expenditure Authority from the Defense Integrated Financial System (DIFS). With the release of ODS Version 7.0, the issuance of expenditure authority was automated. ODS edits all FMS accounting lines within every travel settlement, vendor payment, SF1080 or SF1081 that require EA approval. Automated Processes: Foreign Military Sales (FMS): Prior to disbursement, ODS sends vendor pay and travel pay transactions (including DJAS) to DIFS for EA that cite: Disbursing Station Number = 5570 Basic Symbol = 8242 1st two positions of the Limit <> 00 Limit not = AL62 or L0O9. 2. If the transactions: a. Pass DIFS edits, ODS will send the transactions to the disbursing system for payment. b. Do not meet the DIFS edit criteria, they will appear in the ODS correction screen for users to make corrections. c. Do not belong to Army, ODS will assign the case and line as "91X000" in the travel voucher table as the AMS. b. SF 1080/1081 No Check Drawn transactions (includes DJAS Misc.): FMS transactions that require Expenditure Authority will be sent to DIFS. Both the billing and billed side must pass accounting and FMS edits prior to certification. Any returned DIFS FMS edit errors for funds not available or invalid country codes must be corrected, re-edited and resubmitted to DIFS. 2. Automated Reconciliation ODS performs an automated monthly reconciliation of FMS disbursement and collection data with Centralized Integrated System-International Logistics (CISIL), Headquarters Accounting and Reporting System (HQARS) and Defense Integrated Financial System (DIFS). Computing Accounts Payable (A/P) Purpose: To identify possible reporting errors prior to running end of month cycle. Definitions: Accounts Payable (1V) - Costs that have been incurred but not yet paid (accruals minus disbursements). This normally has a debit balance. NOTE: The 1Vs are rolled up to the appropriation level so if a single line is deficient other lines may roll up to cover it. They are reported by ODC on the Quarterly 218 report in the memorandum section and the report figures do not include ledger codes 17 and 18 (where advances are recorded). Credit Accounts Payable <1V> - Disbursement greater than Accrual. This represents an abnormal balance. Procedures: Run a BXU Query prior to running end-of-month (EOM) cycle Review accounts payable at the appropriation level. The query will show all amounts, look for credits (After executing query, hit F3 again to total by appropriation. Page down to locate any appropriations that are in an overall credit status). See example below of a Standard Finance System (STANFINS) query to run on BXU: --------------------------------------------------------------------------DQD10 DATAQUERY: EDITOR ------------------------------------------------------------------------------- NAME: LAI-A/P TYPE: QUERY STATUS: PUBLIC DESCRIPTION: CREDIT ACCOUNTS PAYABLE ....+....1....+....2....+....3....+....4....+....5....+....6....+....7....+... =========================== T O P ============================== 01 */USE TO IDENTIFY 1V'S TO FOOTNOTE - DISB GREATER THAN ACCRUALS 02 DO PF3 TO GET APPROP TOTALS /* 03 FIND BXU082 WITH FY NE 'F' 'R' AND ASN = '####' AND BSN = '####' 04 AND AMS8 = '########' AND LIMIT = '####' AND PD-MAJ = '#' AND PD-MIN = #' 05 AND LC NE '17' '18' AND RT = '#' AND OA = '##' AND FY = '#' 06 SET A/P (9.2) = ((ACCR-INC + ACCR-FYTD + ACCR-CM) - (DISB-INC + DISB-FYTD + 07 DISB-CM-BY-US + DISB-CM-BY-OTH + DISB-CM-BY-INT)) 08 SORT (OA ASN BSN FY RT) 09 PRINT TITLE 'ACCOUNTS PAYABLE' FY OA ASN BSN LIMIT (A/P) AVK082MD$ ===========================B O T T O M ========================= Run an LXG query. Locate specific line(s) causing the problem. (Insert appropriation information from previous query to identify the problem areas at this time.) See example below of a STANFINS query to run on your LXG: --------------------------------------------------------------------------DQD10 DATAQUERY: EDITOR ------------------------------------------------------------------------------- NAME: LAI-A/P1 TYPE: QUERY STATUS: PUBLIC DESCRIPTION: INDIVIDUAL LINES CREDIT A/P ....+....1....+....2....+....3....+....4....+....5....+....6....+....7....+. .. ========================== T O P =============================== 01 FIND LXG082 WITH DISB GT ACCRUAL LC NE '17' '18' 02 FY = '#' ASN = '####' LIMIT = '####' BSN = '####' 03 SET A/P (9.2) = ACCRUAL - DISB 04 SORT BY (ASN) FY EOE APC DOC-NO 05 PRINT TITLE1 'UNMATCHED ACCOUNTS PAYABLE' 06 FY EOE APC ODC DOC-NO OBLIG PIC '$$$$,$$9.99' 07 ACCRUAL PIC '$$$$,$$9.99' DISB PIC '$$$$,$$9.99' A/P PIC '$$$$,$$9.99' ===========================B O T T O M ========================= Make corrections. Once individual lines are identified that are causing credit accounts payable, either correct prior to month end or draft a footnote if it cannot be fixed. NOTE: A possible cause of credit accounts payable are EOE 46## (refund receivables) as they are recorded with "normal" APCs (APCs with ledger codes of 01, 23,). These types of transactions will not have an accrual at all and is a valid footnote item. NOTE: The F-Card accrual program via dARS will automate most of the accrual adjustments (See F-Card SOP for detailed steps on running program). Use STANFINS dataquery to pull EOEs that begin with 1 (as dARS does not have this information in it) and adjust these with manual TA 32s as necessary. Computing Undelivered Orders Purpose: To identify possible reporting errors prior to running end of month cycle. Definitions: Undelivered Orders (1S) - Service has been requested but not delivered (obligations minus accruals). This normally has a debit balance. NOTE: The 1Ss are rolled up to the appropriation level so if a single line is deficient other lines may roll up to cover it. They are reported by ODC on the Quarterly 218 report in the memorandum section and the report figures do not include ledger codes 17 and 18 (where advances are recorded). b. Credit Undelivered Orders <1S> - Accrual greater than Obligation. This represents an abnormal balance. Procedures: Run a BXU Query prior to running end-of-month (EOM) cycle Review undelivered orders at the appropriation level. The query will show all amounts, look for credits. (After executing query, hit F3 again to total by appropriation. Page down to locate any appropriations that are in an overall credit status.) See example below of a Standard Finance System (STANFINS) query to run on BXU: --------------------------------------------------------------------------DQD10 DATAQUERY: EDITOR ------------------------------------------------------------------------------- NAME: LAI-UDO TYPE: QUERY STATUS: PUBLIC DESCRIPTION: CREDIT UNDELIVERED ORDERS ....+....1....+....2....+....3....+....4....+....5....+....6....+....7....+. ..===========================TOP================================ 01 */USE TO IDENTIFY 1S'S TO FOOTNOTE - ACCRUALS GREATER THAN OBLIGATIONS 02 DO PF3 TO GET APPROP TOTALS /* 03 FIND BXU082 WITH FY NE 'F' 'R' AND ASN = '####' AND BSN = '####' 04 AND AMS8 = '########' AND LIMIT = '####' AND PD-MAJ = '#' AND PD-MIN = '#' 05 AND RT = '#' AND OA = '##' AND FY = '#' 06 SET UDO (9.2) = ((OBLIG-CM + OBLIG-INC + OBLIG-FYTD + DEOB-CM + DEOB-FYTD) - 07 (ACCR-INC + ACCR-FYTD + ACCR-CM)) 08 SORT (OA ASN BSN FY RT) 09 PRINT TITLE 'UNDELIVERED ORDERS' FY OA ASN BSN LIMIT (UDO) AVK082MD$ .. ===========================BOTTOM============================ Run an LXG query. Locate specific line(s) causing the problem (Insert appropriation information from previous query to identify the problem areas at this time). See example below of a STANFINS query to run on LXG: --------------------------------------------------------------------------DQD10 DATAQUERY: EDITOR ------------------------------------------------------------------------------- NAME: LAI-UDO1 TYPE: QUERY STATUS: PUBLIC DESCRIPTION: INDIVIDUAL LINES CREDIT A/P ....+....1....+....2....+....3....+....4....+....5....+....6....+....7....+. .. ===========================TOP================================ 01 FIND LXG082 WITH ACCRUAL GT OBLIG 02 FY = '#' ASN = '####' LIMIT = '####' BSN = '####' 03 SORT BY (ASN) FY EOE APC DOC-NO 04 PRINT TITLE1 'UNMATCHED ACCOUNTS PAYABLE' 05 FY EOE APC DOC-NO OBLIG PIC '$$$$,$$9.99' 06 ACCRUAL PIC '$$$$,$$9.99' DISB PIC '$$$$,$$9.99' .. ===========================BOTTOM============================ Make corrections. Once individual lines are identified that are causing credit undelivered orders, either correct prior to month end or draft a footnote if it cannot be fixed. NOTE: The F-Card accrual program via dARS will automate most of the accrual adjustments (See F-Card SOP for detailed steps on running program). Use STANFINS dataquery to pull EOEs that begin with '1' (as dARS does not contain this information) and adjust these with manual TA 32s as necessary. 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