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THE KEYS TO SGL & FMS

THE KEYS TO SGL & FMS. a/o Oct 08. FMS HELP DESK 512-460-5380 1-877-353-9791. WHAT WILL WE COVER?. VA Chart of Accounts Account Definitions G/L Changes for FY 09 Reconciliations Budget Document Referencing. What’s in Your Training Package ?. Slides VA Chart of Accounts

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THE KEYS TO SGL & FMS

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  1. THE KEYS TO SGL & FMS a/o Oct 08

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

  3. WHAT WILL WE COVER? • VA Chart of Accounts • Account Definitions • G/L Changes for FY 09 • Reconciliations • Budget • Document Referencing

  4. What’s in Your Training Package? • Slides • VA Chart of Accounts • Valid GL by Fund • OFM Bulletins • FMS Transactions • GL Changes for FY 09

  5. Accounting/Payroll Policy Service New ACC Code Requests: Contact via e-mail The ACC\FCP Request mailbox

  6. VHA Accounting Policy VHA Accounting Policy (173A) in Outlook

  7. OFM Bulletins Toview or download VA Handbooks and Directives, as well as OFM Bulletins on the Web http://www.va.gov/publ/direc/finance/finance.htm Questions: Call Sylvia Nieto (202) 461-6567

  8. Review the Different GL Series their Balances and how VA uses them. STANDARD GENERAL LEDGER OVERVIEW

  9. PROPRIETARY ACCOUNTS • Provides information on how VA’s operations are functioning • Provides data for the equation: ASSETS = LIABILITIES + EQUITY

  10. SGL CHART OF ACCOUNTS • 1000 ASSETS • 2000 LIABILITIES • 3000 EQUITY • 4000 BUDGETARY • 5000 REVENUES AND FINANCING SOURCES • 6000 EXPENSES

  11. SGL CHART OF ACCOUNTS • 7100 GAINS • 7200 LOSSES • 8000 MEMORANDUM • 9000 AGENCY STATISTICAL MEMORANDUM ACCOUNTS

  12. SGL ACCOUNT TYPES SUMMARY ACCOUNT - An account that categorizes a group of like general ledger accounts. • 1300 - Receivables, Net • 1400 - Advances and Prepayments • 1700 - Fixed Assets, Net

  13. SGL ACCOUNT TYPES 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

  14. SGL ACCOUNT TYPES 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

  15. FSC BUDGET EXECUTION Austin, TX

  16. BUDGETARY ACCOUNTS • Tracks the funds issued by Congress or received from other sources for a given period of time. • 4000 Series of General Ledger Accounts

  17. BUDGETARY ACCOUNTS These accounts reflect budgetary operations and conditions from the time appropriations are anticipated until they are expended.

  18. 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

  19. REIMBURSABLE AUTHORITY • Reimbursable authority is recognized when a Federal bill is created or when a Non-Federal bill is collected.

  20. REIMBURSABLE ACCOUNTS • 425F Reimbursements - Fed Receivable • 425G Reimbursements - Fed Collected • 425P Reimbursements - Public Collected

  21. STATION LEVEL BUDGETARY ACCOUNTS • 4610 - Allowances Available for Obligation • 4650 - Expired Authority • 4651 - Expired Authority - CO

  22. STATION LEVEL BUDGETARY ACCOUNTS • 480F - Unpaid Undelivered Orders - F • 480N - Unpaid Undelivered Orders – P • 480Y – UDO – Credit Card Purchase

  23. STATION LEVEL BUDGETARY ACCOUNTS • 490F - Unpaid Expended Authority- F • 490N - Unpaid Expended Authority - P • 490G - Paid Expended Authority- F • 490P - Paid Expended Authority- P

  24. GL In Balance • 490F 490N • 1312 1321 • 2110 2111 • 2121 2122 • 2140 2130 • 2190 2191 • 2193 2194 • 2213 2210 The sum of the debit in1312 with the credits in 2110, 2121,2140, 2190, 2193, and 2213 should equal to the balance in 490F. Similar formula applies to 490N.

  25. BUDGET OVERVIEW • General Characteristics of the FMS Budget Execution (BE) Subsystem • Terminology and Concepts: • A: Budget Levels • B: Budget Dimensions • Budget Structure Models Currently in Use • Budget Execution Documents • FMS Table Updates • Common Problems

  26. Budget Execution (BE) Subsystem • Defines theFunds and Appropriations in FMS

  27. ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 09 FUND: 0151A1 FUND TYPE: G BUD CAT: A DEACT DATE: NO YEAR: N CARRYOVER: N REVOLVING: N CLOSE LVL: S TREASURY FUND TYPE: A FUND NAME: GOE - CAT A - LMT 01 TREASURY SYMBOL: 3690151 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: 09 FUND: 0151A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT:

  28. ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 09 FUND: 0160A1 FUND TYPE: G BUD CAT: B DEACT DATE: NO YEAR: N CARRYOVER: N REVOLVING: N CLOSE LVL: S TREASURY FUND TYPE: A FUND NAME: MEDICAL SERVICES - LMT1 TREASURY SYMBOL: 3690160 SHORT NAME: MED SVCS-LM1 FUND CLASS: 01 FUND CATEGORY: FUND GROUP: AGENCY: 36 AGENCY NAME: DEPT. OF VETERANS AFFAIRS AGY LOC CODE: 36 - 01 - 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 Y PGM DEF PROGRAM/DEF: N / N / PCLS LIMITATION: N N UNAPPLIED DEPOSIT OPT: N MEMO DEPRECIATION TRANS TYPE: RPT224 COLUMN IND: D INTEREST BFYS: 09 FUND: 0160A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT:

  29. Budget Execution (BE) Subsystem • Accounts for funding for the entire agency

  30. Budget Execution (BE) Subsystem • Posts appropriate transactions to theGeneral Ledger

  31. Budget Execution (BE) Subsystem • Establishes budgetary controls (funds distribution) within an agency

  32. Budget Execution (BE) Subsystem • Applies flexible fund control to all spending transactions

  33. Budget Execution (BE) Subsystem Flexible Fund Control • C - - - Full Control • P - - - Presence Control • I - - - -Ignore this Budgetary Level • N- - - -No Control

  34. ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 09 FUND: 0151A1 FUND TYPE: G BUD CAT: A DEACT DATE: NO YEAR: N CARRYOVER: N REVOLVING: N CLOSE LVL: S TREASURY FUND TYPE: A FUND NAME: GOE - CAT A - LMT 01 TREASURY SYMBOL: 3690151 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: 09 FUND: 0151A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT:

  35. ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 08 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: 08 FUND: 0151A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT:

  36. ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 09 FUND: 0160A1 FUND TYPE: G BUD CAT: B DEACT DATE: NO YEAR: N CARRYOVER: N REVOLVING: N CLOSE LVL: S TREASURY FUND TYPE: A FUND NAME: MEDICAL SERVICES - LMT1 TREASURY SYMBOL: 3690160 SHORT NAME: MED SVCS-LM1 FUND CLASS: 01 FUND CATEGORY: FUND GROUP: AGENCY: 36 AGENCY NAME: DEPT. OF VETERANS AFFAIRS AGY LOC CODE: 36 - 01 - 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 Y PGM DEF PROGRAM/DEF: N / N / PCLS LIMITATION: N N UNAPPLIED DEPOSIT OPT: N MEMO DEPRECIATION TRANS TYPE: RPT224 COLUMN IND: D INTEREST BFYS: 09 FUND: 0160A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT:

  37. ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 08 FUND: 0160A1 FUND TYPE: G BUD CAT: B DEACT DATE: NO YEAR: N CARRYOVER: N REVOLVING: N CLOSE LVL: S TREASURY FUND TYPE: A FUND NAME: MEDICAL SERVICES - LMT1 TREASURY SYMBOL: 3680160 SHORT NAME: MED SVCS-LM1 FUND CLASS: 01 FUND CATEGORY: E FUND GROUP: AGENCY: 36 AGENCY NAME: DEPT. OF VETERANS AFFAIRS AGY LOC CODE: 36 - 01 - 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: P REVENUE BUD: N DIMENSIONS - ALLOTMENT SUB-ALLOTMENT ADM/OFF: Y Y ALLOWANCE STATION: N Y PGM DEF PROGRAM/DEF: N / N / PCLS LIMITATION: N N UNAPPLIED DEPOSIT OPT: N MEMO DEPRECIATION TRANS TYPE: RPT224 COLUMN IND: D INTEREST BFYS: 08 FUND: 0160A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT:

  38. Budget Levels Representsthe funds distribution process within the agency

  39. Budget Levels Control and Report spending at each level of the agency’s budget

  40. Budget Levels Appropriation/Apportionment Allotment SubAllotment Allowance SubAllowance

  41. Med- Admin Dentistry Travel Acad Affairs Equipment Salaries IRM Amb- Care Budget Dimensions Define: Organizational and Functional breakdowns of funds at each budget level

  42. Budget Dimensions • BFY:09 • Fund:0160A1 (MED SERVICES) • A/O:10 (VHA) • Station:501 (VAMC Albuquerque NM) • Program Class:0100 (Med Services -Misc) • ACC:010020100 (MedSupplies/Svs)

  43. Budget Dimensions • BFY:09 • Fund:0151A1 (GOE) • A/O:20 (VBA) • Program Category:20 (VBA) • Station:301 (VARO Boston MA) • Program Class:0200 • ACC:000033000 (Veteran’s Assist.)

  44. Appropriation- Apportionment Veterans Health Administration (Allotment - ALOT) (AO 10) Department of Veterans Affairs (APPR/APOR) Med Salaries (Suballowance - SASP) ACC 010001001 OC 11 All Other (Allowance - ALLW) Program Class 0100 Station 691 (Suballotment - SALT) Medical Services Model

  45. Appropriation- Apportionment Department of Veterans Affairs (APPR/APOR) Deputy Assistant Secretary Veterans Assistance (Suballowance - SASP) ACC 000033000 LMT 25 Station/PCLS (Allowance - ALLW) Station 311 Program Class 0200 VBA (Suballotment - SALT) Program Category 20 General Operating Expenses (GOE) Model Department of VA Central Office (Allotment - ALOT) (AO 20)

  46. Budget Execution Documents AA - Appropriation and Apportionment TA - Appropriation Transfer AC - Allotment SL - Suballotment AL - Allowances AT - Allowances Transfers SA - Suballowance ST - Suballowance Transfers

  47. AA - Appropriation Records Appropriation/Apportionment Dimensions: BFY, FUND Tables Updated: APPR, APOR Input by Central Office

  48. AC - Allotment Dimensions: BFY, FUND, AO Tables Updated: ALOT ----------VHA Anti-Deficiency Line---------- Input by Central Office

  49. SL – Suballotment Dimensions: BFY, FUND, AO, STA(VHA)/Program(VBA) Table Updated: SALT ------VBA Anti-Deficiency Line--- Input by Central Office

  50. AL - Allowance Dimensions: BFY, FUND, AO, STA, Program Table Updated: ALLW Input by Central Office

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