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CONSTRUCTION ACCOUNTING

CONSTRUCTION ACCOUNTING. As of Oct 09. Section 1-Introduction. Introduction. In General Objectives Course Outline Websites. 1. Introduction In General. Instructors: Class Schedule: 8:30 am – 4:30 pm Administrative. 2. Introduction Objectives. The objective of this course is to

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CONSTRUCTION ACCOUNTING

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  1. CONSTRUCTION ACCOUNTING As of Oct 09

  2. Section 1-Introduction Introduction In General Objectives Course Outline Websites 1

  3. IntroductionIn General • Instructors: • Class Schedule: 8:30 am – 4:30 pm • Administrative 2

  4. IntroductionObjectives The objective of this course is to provide an overview of construction accounting including budget, “hands- on” obligation and payment processing in the Financial Management System (FMS). 3

  5. Introduction CourseOutline IntroductionSection 1 Budget ExecutionSection 2 Fund Obligations (SO, AO, CO) Section 3 Online Certification SystemSection 4 Payment Processing (PV,MV,PG,CT) 4

  6. Introduction CourseOutline – Cont’d Section 5 Expenditure Transfer Section 6 Check or Trace Number Research Section 7 Reconciliation Section 8 RSD Reports Section 9 References Section 10 Practice Exercises 5

  7. IntroductionConstruction POC’s Office of Construction & Facility Management (CFM) CONSTRUCTION CONTACTS FOR BUDGET Brenda Birch (202) 461-8263 Debra Briggs (202) 461-8262 Greg Mccarthy (202) 461-8265 Fotorma Bolay (202) 461-8271 Arlyce Dubbin (202) 461-8208 16 -

  8. IntroductionConstruction POC’s Construction Technical Support (invoices) is broken down into three cites: Frederick A.  Webb, Team Leader (00CFM3B2) - Eastern Health Care Team Resident Engineers N. Chicago PM Office Silver Spring PM Office Tom Briggs, (Acting) Team Leader (00CFM3B3) - Western Health Care Team Resident Engineers Mare Island PM Office Richard A. Petersen, CCM, Team Leader (00CFM3B4) - NCA Team Resident Engineers George L. Szwarcman, Chief (00CFM3C) Real Property Service Website information: http://www.cfm.va.gov 7

  9. IntroductionWEB SITES • http://w.va.gov/finance/policy/pubs.asp VA Directives, Handbooks, Bulletins • http://www.fsc.va.gov/fsc.index.htm FSC homepage • http://vaww1.fsc.va.gov/fmshome Under FMS User Guide, FMS guides can be accessed • http://vaww.fscdirect.fsc.va.gov FMS GL and Proforma and Training • http://vaww.fscdirect.fsc.va.gov/newsflash News Flash location • http://vaww.frs.austin.aac.va.gov/logon.asp FRS (Financial Reporting System) • http://vaww.aac.va.gov/ssw • SnapWeb Access • http://vaww.snapwebfms.aac.va.gov/ FMS SnapShotWeb • http://vaww.austin.aac.va.gov/ EOS API for RSD reports 8

  10. Budget Execution Section 1 - Overview • Project Requests • Initiating the Station Transfer of Disbursing Authority • Review Funding • Verify Funding • Construction Interest • Changing Status of an Open Payment 1 - 1

  11. Budget Execution Project Requests Initial Request to Establish a Project: • Major (36X0110) • VISN submits a 5 year plan in the CAMS Building and Land Portfolio online application. • A concept paper (CP) is evaluated by the VA Capital Investment Panel (CIP). • Prepare the business case application and submit online using CAMS. • Proposals of all asset types are presented to the SMC as a prioritized list of investments. The SMC members review the list and vote on which projects will be included in the annual budget request. 1 - 2

  12. Budget Execution Project Requests Initial Request to Establish a Project: • Minor (36X0111) • Facilities submits an electronic 1193 in the VSSC Capital Asset Database • VISNs submit their lists to VHA Capital Asset Management and Planning Service (CAMPS) (10NR). • The plan must be concurred and approved by the Office of Asset and Enterprise Management (OAEM) (004B). Note: 36X4538 (Construction/Operation of Parking Garage) was deactivated for FY 05, however active projects prior to FY 05 will continue to be processed using 36X4538. 1 – 3

  13. Budget Execution Project Requests Posting the New Year’s Budget: • Fund: 0111 (Minor Construction) • Source: Final Appropriations Bill • Steps: • Receive Final Appropriations Bill • Verify Minor Construction funding categories specified in the appropriations bill exists on the Program Class Table (PCLS). If fund categories do not exist on the PCLS, add them. • Calculate total budget for all Minor Construction funding categories specified in the Appropriations Bill. • Verify the availability of funds on the Allotment Table (ALOT). • Enter Allowance (AL) documents to post funds for each funding category. • Verify allowance entries on the Allowance table (ALLW). 1 - 4

  14. Budget Execution Project Requests Entering Estimated Approved Costs for a Directly Appropriated Project: • Fund: 0110 (Major Construction) • Source: Form 6227, Construction Cost Estimates • Steps: • Receive Form 6227, Construction Cost Estimates • Verify the availability of funds on the Project Suballowance Spending Control Table (SAS2) • Enter an allocation on the Project Table (PROJ) for each project/control point. Verify allocation entry on the Project Table (PROJ). 1 - 5

  15. Budget Execution Project Requests Issuing Control Point Allotments for a Directly Appropriated Project: • Fund: 0110 Major Construction • Source: Major Construction Contract • Steps: • Receive Major Construction Contract from Project Manager. • Locate the project/control point record on the Project Table (PROJ). Verify the availability of funds on the Project Table (PROJ). • Enter an allotment for the project/control point. Verify allotment entry on the Project Table (PROJ). • Repeat steps 2 and 3 for each project/control point on the contract. • Prepare Transfer of Disbursing Authority (TDA). Include Budget Fiscal Year on the TDA for referencing purposes. • Send TDA to facilities. 1 - 6

  16. Budget Execution Project Requests Issuing Control Point Allotments for a Non-Direct Project: • Fund: 0110 Major Construction and 0111 Minor Construction • Source: Request • Steps: • Receive request from Program Manager, Project Manager, Cemetery, or Regional Office to issue control point allotments for a non-direct project. • Verify project number exists on the Construction Project Table (PGM2). If the project number does not exist on PGM2, add it. • Verify the availability of funds on the Allowance Table (ALLW). • Enter a Suballowance (SA) document to post funds for the project. • Verify SA entry on the Suballowance Spending Control Table (SAS2). • Enter an allocation and allotment on the Project Table (PROJ) for each project/control point. Verify allocation and allotment entries on the PROJ. • Prepare the Transfer of Disbursing Authority (TDA). Include Budget Fiscal Year on the TDA for referencing purposes. • Send TDAs to the facilities. 1 - 7

  17. Budget Execution Initiating the Station TDA FMS Table PGM2 • Central Office initially establishes the project record in FMS on the PGM2 table. This table is for construction projects only. After entering BFY and station number on the PGM2, a list of all the projects for this station will be displayed. 1 - 8

  18. Budget ExecutionInitiating the Station TDAFMS Table PGM2 ACTION: R TABLEID: PGM2 USERID: S104 FIH CONSTRUCTION PROJECT DATA SCREEN KEY IS BFY, STATION, FCP/PROJ PROGRAM PROGRAM PROGRAM PROGRAM ALLOWANCE BFY STATION FCP/PROJ CLASS CATEGORY TYPE GROUP PROJECT STATUS --- ------- --------- -------- -------- ------- ------- ---------- ------ 01- 10 523 CA3333 CA 333 D NM CA3333 H PROJECT NAME: SPEC CARE CLINIC/OUP PAT PHARM SHORT NAME: OUTPAT/PHAR 02- 10 523 CA3371 CA 371 H NM CA3371 A PROJECT NAME: SPECIALTY CLIN RENOVATION BRK SHORT NAME: RENOVATION 03- 10 523 CA3379 CA 379 H NM CA3379 A PROJECT NAME: SPD ADDITION SHORT NAME: SPD ADD 04- 10 523 CL3080 CL 080 P NI CL3080 P PROJECT NAME: RADIOTHERAPY EXPANSION SHORT NAME: RADIO EXPAN 05- 10 523 CW3102 CW 102 J NI CW3102 P PROJECT NAME: CWT RESIDENCE #7 SILLOWAY SHORT NAME: CWT RES 7 06- 10 523 CW3103 CW 103 P NI CW3103 P PROJECT NAME: CWT RESIDENCE 13 WOODSIDE SHORT NAME: CWT RES 13 07- 10 523 CW3111 CW 111 P NI CW3111 P PROJECT NAME: RENOVATE CWT RESIDENCE SHORT NAME: REN CWT RES PGM2 TABLE IS FOR CONSTRUCTION PROJECTS ONLY 1 - 9

  19. Budget ExecutionInitiating the Station TDAFMS Table PGM2 PGM2 Required Fields: • Budget Fiscal Year • Station Number • FCP/PRJ • Project Number has 7 characters • Example: CA3317 CA 3 317) CA = Class (PCLS Table) 3 = Minor Construction Approp. 2 = Major Construction Approp 317 = Serial Number (PCAT Table) Position 7 = Phase Code (blank when there is no phase) 1 - 10

  20. Budget ExecutionReview FundingFMS Table SAS2 ACTION: R TABLEID: SAS2 USERID: S104 BMT *** PCAS SUBALLOWANCE SPENDING CONTROL INQUIRY SCREEN *** KEY IS BUDGET FISCAL YEARS, FUND, A/O, STN, FCP/PRJ, LMT BFYS:10 FUND: 0111 ADM/OFF: 08 STN: 523 F/P: CA3338 LMT: STN NAME: BOSTON MA VAMC SPENDING CONTROL OVR: FCP/PRJ DESC: SPEC CARE CLINIC/OUP PAT PHARM FTES/QTY: 000000 STATUS IND: A APPROVED IND: Y POST QTR: 1 TRANS TYPES - PENDING: 01 APPROVED: 02 POSTED: 03 APRV SUBALLW AMT: 217,616.00 YTD UNLIQ OBLG AMT: 217,616.00 YTD SUBALLW AMT: 217,616.00 EXPENDED AMT: 0.00 PROJ ALLOC AMT: 217,616.00 PROJ UNALLOC AMT: 0.00 UNOBLIG SUBALLW AM0.00 QTR ORIG SUBALLW AMT PEND SUBALLW AMT APRV SUBALLW AMT 1 217,616.00 0.00 217,616.00 2 0.00 0.00 0.00 3 0.00 0.00 0.00 4 0.00 0.00 0.00 QTR END QTR AVAILABLE UNLIQ OBLG AMT EXPENDED AMT 1 0.00 0.00 0.00 2 0.00 0.00 0.00 3 0.00 0.00 0.00 4 0.00 217,616.00 0.00 1 - 11

  21. Budget ExecutionReview FundingFMS Table JOBT ACTION: R TABLEID: JOBT USERID: S104 BMT JOB NUMBER REFERENCE DATA SCREEN KEY IS FISCAL YEAR, JOB NUMBER BUDGET FISCAL YEAR JOB NUMBER JOB DESCRIPTION ------ ---------- ------------------------------ 01- 10 11 CONSTRUCTION CONTRACT 01- 10 12 SITE ACQUISITION/LAND-CO 03- 10 13 CONTINGENCY 04- 10 14 MIS.CONST-CO,STAFF/VBA,OA-CO 05- 10 15 UTILITY AGREEMENTS-CO 06- 10 16 MISC. CONTRACT-STA LEVEL (P&H) 07- 10 17 COMPLETION ITEMS 08- 10 18 DEDICATION/GROUNDBREAKING 09- 10 19 IMPACT FUNDS 10- 10 20 CIH SERVICES 11- 10 21 REIMBURSABLE AUTHORITIES-CO 12- 10 22 TECHNICAL SERVICE DESIGN-STA. 13- 10 23 TECHNICAL SERVICE DESIGN-CO 14- 10 24 DCAA AUDITS-CO . Job numbers 12, 14, 15, 21, 23, 24, and 26 will not appear on the daily F718 (RBEUAOV) Report because the funds belong to CO 1 - 12

  22. Budget ExecutionReview FundingFMS Table JOBT ACTION: R TABLEID: JOBT USERID: S104 BMT JOB NUMBER REFERENCE DATA SCREEN KEY IS FISCAL YEAR, JOB NUMBER BUDGET FISCAL YEAR JOB NUMBER JOB DESCRIPTION ------ ---------- ------------------------------ 01- 10 25 EQUIPMENT 01- 10 26 CONSTRUCTION MANAGERS-CO 03- 10 27 RESIDENT ENGINEER TRAILER 04- 10 28 VBA-R/O PROJECTS-CONSTRUCTION 05- 10 30 TESTING LABS 06- 10 41 WORKING RESERVE 07- 10 42 ADMINISTRATIVE RESERVE 08- 10 44 CONTINGENCY RESERVE Job numbers 12, 14, 15, 21, 23, 24, and 26 will not appear on the daily F718 (RBEUAOV)Report because the funds belong to CO. 1 - 13

  23. Budget ExecutionVerify Funding After the funds have been allotted, they will appear on the IWPX and the SPRJ tables. Although these tables are similar, they have unique differences. • IWPX scans by the installation wide project number (e.g. 523AA3023/11). This table displays one or multiple BFYs for each project. • SPRJ scans by BFY, fund, station number, project number, and job number. This table allows the user to view additional information regarding the project (e.g. unliquidated obligations and accrued expenditures). 1 - 14

  24. Budget ExecutionVerify FundingFMS Table IWPX ACTION: R TABLEID: IWPX USERID: S104 BMT H- INSTALLATION WIDE PROJECT/PROJECT CROSS REFERENCE KEY IS INSTALLATION-WIDE PROJ, PROJECT TABLE KEY INSTALLATION WIDE PROJECT: 523CA3338/13 ¦---------------- PROJECT TABLE KEY ---------------¦ BFYS FUND A/O STN FCP/PRJ RPTG JOB UNOBLIG ALLOTMENT ------ ------ ----- ------- --------- ---- ----------------------- 01- 06 0111 523 CA3338 13 2.40 02- 07 0111 523 CA3338 13 10.00 03- 09 0111 523 CA3338 13 134,441.39 04- 05- 06- 07- NOTE: Multiple BFYs for this Project/Job This table indicates the BFY, FUND, Station, PRJ, JOB, and Unobligated Allotment. This table scans by the project number and control point. 1 - 15

  25. Budget ExecutionVerify FundingFMS Table SPRJ ACTION: R TABLEID: SPRJ USERID: S104 BMT SUBPROJECT REFERENCE DATA SCREEN KEY IS BFYS, FUND, ADM/OFF, STN, FCP/PRJ, REPORTING CAT, JOB 01- *** SUB-PROJECT *** BFYS FUND A/O STN FCP/PRJ RPTG JOB 10 0111 523 CA3338 13 STN NAME: BOSTON MA VAMC FCP/PRJ DESC: AUDIOLOGY AND SP CONSOLIDATION ALLOTTED AMT: 48,348.70 FUNDS CONTROL IND: Y STATUS IND: J PROJECT LEVEL JOB CODE: 13 *** SUBPROJECT-TO-DATE *** COMMITMENTS: 0.00 BILLING ADJUST: 0.00 UNLIQ OBLIGS: 24,558.61 EXP ADJUST IN: 0.00 EXPENDITURES 23,790.09 OBLIG ADJUST IN: 0.00 PROJ CHARG 0.00 UNOBLIG ALLO 0.00 Note: SPRJ indicates the allotted, unliquidated, expensed, and unobligated amounts. This table scans by BFY and the project number. It also allows the user to view additional information pertaining to that particular project. 1 - 16

  26. Budget ExecutionVerify FundingFMS Table SPRJ How much has been obligated on this project and how much is available to obligate? ACTION: R TABLEID: SPRJ USERID: S104 BMT SUBPROJECT REFERENCE DATA SCREEN KEY IS BFYS, FUND, ADM/OFF, STN, FCP/PRJ, REPORTING CAT, JOB 01- *** SUB-PROJECT *** BFYS FUND A/O STN FCP/PRJ RPTG JOB 10 0111 523 CA3347 13 STN NAME: BOSTON MA VAMC FCP/PRJ DESC: PRIMARY CARE & ER MOD ALLOTTED AMT: 154,000.00 FUNDS CONTROL IND: Y STATUS IND: J PROJECT LEVEL JOB CODE: 13 *** SUBPROJECT-TO-DATE *** COMMITMENTS: 0.00 BILLING ADJUST: 0.00 UNLIQ OBLIGS: 60,134.57 EXP ADJUST: 0.00 EXPENDITURES: 74,483.83 OBLIG ADJUST IN: 0.00 PROJ CHARGES: 0.00 UNOBLIG ALLOT: 19,381.60 1 - 17

  27. Budget ExecutionVerify FundingFMS Table PSDX ACTION: R TABLEID: PSDX USERID: S104 BMT *** PROJECT SPENDING CROSS REFERENCE SCREEN *** KEY IS BFYS, FUND, ADM/OFF, STN, FCP/PRJ, RPTG CAT, JOB, AMOUNT TYPE, TRANS ID/LINE, VENDOR BFYS FUND A/O STN FCP/PRJ RPTG JOB 10 0111 523 CA3314 11 AMT LINE TYPE TRANS ID NUM VENDOR FY FM BOC AMOUNT ---- -------------- ---- ------------ -- -- ---- ----------------- 01- E PV 523Z9000201 001 043466509 10 01 3220 50,000.00 02- E VS 523Z9000201 001 043466509 10 01 3220 35.42 03- O CO 523Z90002 001 MISCN 10 01 3220 2,949,992.00 04- 05- 06- 07- VS document indicates interest was paid on this construction project. Interest is withdrawn from CO funds and creates a negative balance on the IWPX table in JOB 11. Note: Although the VS transaction hits the 1720 account, VA recognizes purchase discounts lost and late payment penalties as an operating expense in the period incurred. Cost will be recorded net of purchase discounts. 1 - 18

  28. Budget ExecutionConstruction Interest • Identified as VS transactions. • Stations may identify interest by reviewing the Installation Wide Project/Project Cross Reference (IWPX) and Project Spending Cross Reference (PSDX) table in FMS referencing station specific projects. • VA Central Office (VACO) runs a SAS Job based off the PROJECT REFERENCE DATA SCREEN (PROJ)/IWPX table to create the report and determine the negative balances on projects in the accounting system. • VACO will withdraw funds from job 13 (contingency) or a job with a whole dollar amount to replenish the line of interest that was paid. • Job 11 is dollar specific. Interest payments less than $50.00 will be corrected by VACO without inquiries. • VACO 10NR will send inquires to stations when interest payments are greater than $50.00. • If a project is in a negative dollar status, stations will not be able to modify or make payments to a project. Stations should contact VACO to correct the negative. • Contact VACO Construction POC if you have any questions or concerns. 1 - 19

  29. Budget ExecutionConstruction InterestExample of Interest Report 1 - 20

  30. Budget ExecutionConstruction InterestExample of SPDX Table ACTION: R TABLEID: SPDX USERID: S104 BMT *** 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: 0111 A/O: 08 STN: 523 F/P: CA3347 BOC: 3220 AMT TYPE TRANS ID/LINE AMOUNT -------- ------------------- ---------------- 01- E CT 523Z8500416 002 26,738.83 02- E VS 523Z8500417 001 5.36 03- O CO 523Z85004 003 134,618.40 04- O CT 523Z8500416 002 -26,738.83 05- O MV 523Z8500417 001 -47,745.00 Note: SPDX is BOC Driven The AMT TYPE “E” and “O” indicates whether the transaction affected Obligations or Expenditures. 1 - 21

  31. Budget Execution Changing the Status of an Open Payment • Fund: 0110 Major Construction and 0111 Minor Construction • Source: Request • Steps: • Determine and record the appropriate status for the Fund Control Point/Project on the Project Status Table (PSTA). • Locate the project number record on the Status of Project Table (STAP). • Change the status for the Fund Control Point/Project on the STAP. 1 - 22

  32. Budget ExecutionLearning Check • Name the 3 Construction Funds? • What is the difference between the IWPX and SPRJ table? • In Project # CA3519, what does the 3 represent? • What does JOB 11 represent? JOB 13? JOB 22? 1 - 23

  33. Fund Obligation Section 2 - Overview • Establishing Obligations • Example of Document Reject 2 - 1

  34. Fund ObligationEstablishing ObligationsObligation Processing Chain OBLIGATION RECEIVER PAYMENT MO RT,RC CT or PV DD SO SO,AR CT or PV DD CO MV CO PG AO CT or PV FSC uses “CT” instead of “PV” because of the DLN. 2 - 2

  35. Fund Obligation Establishing Obligations Check IWPX Table for Available Funds ACTION: R TABLEID: IWPX USERID: S104 BMT H- INSTALLATION WIDE PROJECT/PROJECT CROSS REFERENCE KEY IS INSTALLATION-WIDE PROJ, PROJECT TABLE KEY INSTALLATION WIDE PROJECT: 523OP2024/22 ¦---------------- PROJECT TABLE KEY ---------------¦ BFYS FUND A/O STN FCP/PRJ RPTG JOB UNOBLIG ALLOTMENT ------ ------ ----- ------- --------- ---- -------- --------------------- 01- 10 0110 523 CA2024 22 20,000,000.00 02- 03- 04- 05- 06- 07- 08- 09- 10- 11- 12- 2 - 3

  36. Fund Obligation Establishing Obligations AO/CO/SO Obligations Architect-Engineer Order (AO) Obligates funds and reduces the available budgetary amounts for Architect-Engineer Contracts. Source documents: SF 252 – Architect & Engineer Contract .22 Tech Svc Design – Station .23 Tech Svc Design – CO. Used by CO only 2 - 4

  37. Fund Obligation Establishing Obligations AO/CO/SO Obligations Construction Contract Order (CO) Obligates funds and reduces the available budgetary amounts for contracts. Source Documents: SF 1442 - Solicitation Offer & Award .11 Construction Contract .13 Contingency (for amendments to contracts) 2 - 5

  38. Fund Obligation Establishing Obligations AO/CO/SO Obligations Service Order (SO): Obligates funds and reduces the available budgetary amounts for the purchase of various services and obligates funds for services that need to be accrued (automatic or manual). Source Documents: VA 2138 MODIFY THESE OBLIGATIONS BY INCREASING OR DECREASING OBLIGATION AMOUNTS 2 - 6

  39. Fund Obligation Establishing Obligations Use FUND Table for Fund Category ACTION: R TABLEID: FUND USERID: S104 BMT FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 10 FUND: 0110 FUND TYPE: G BUD CAT: B DEACT DATE: NO YEAR: Y CARRYOVER: N REVOLVING: N CLOSE LVL: D TREASURY FUND TYPE: A FUND NAME: CONSTRUCTION-MAJOR TREASURY SYMBOL: 36X0110 SHORT NAME: CONSTR-MAJOR FUND CLASS: FUND CATEGORY: C FUND GROUP: MJ 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: C APPORTIONMENT: C ALLOTMENT: C SUB-ALLOTMENT: I ALLOWANCE: C REVENUE BUD: N DIMENSIONS - ALLOTMENT SUB-ALLOTMENT ADM/OFF: Y Y ALLOWANCE STATION: N N PGM DEF PROGRAM/DEF: N / N / PCLS LIMITATION N N UNAPPLIED DEPOSIT OPT: N MEMO DEPRECIATION TRANS TYPE: RPT224 COLUMN IND: D INTEREST BFYS: FUND: STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT: 2 - 7

  40. Fund ObligationEstablishing ObligationsUse FCAT Table for Description of Fund Cat ACTION: R TABLEID: FCAT USERID: S104 BMT FUND CATEGORY REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, FUND CATEGORY FUND CAT FY FUND CAT NAME SHORT NAME POSTING -- -------- --------------------- ------------ ------- 01- 10 A VETERANS CANTEEN SERVICES VCS Y 02- 10 B REIMBURSABLE APPROPRIATIONS REIMBURSABLE Y 03- 10 C CONSTRUCTION FUNDS CONSTRUCTION Y 04- 10 D PERSONAL FUNDS OF PATIENTS PFOP Y 05- 10 E EXPIRED AUTHORITY EXPIRED FUND Y 06- 10 F SUPPLY FUND SUPPLY FUND Y 07- 10 G GENERAL FUND RECEIPTS GENERAL FUND Y 08- 10 H GENERAL FUND RECEIPTS – AR GFR – AR Y 09- 10 J COMPENSATED WORK THERAPY (CWT) CWT Y 10- 10 K FRANCHISE FUND FRANCH FUND Y 11- 10 L LOAN GUARANTY – MLAC LGY – MLAC Y 12- 10 M MCCF COLLECTION FUND MCCF Y 13- 10 N NON-SPECIFIED (NON-APPROP) NONSPEC-NA Y 2 – 8

  41. Fund Obligation Example of Document RejectTRANS CODE/TYPE NOT IN ACED COMMND: DOCID: CT 04 660Z8600201 STATUS: HELD 001-001 OF 001 BATID: SUB STN: 01- LINE: 001 REF DOC: MO 660Z86002 REF LINE: 001 ACCP/DEL DATE: 07 15 08 VENDOR INV: INV DATE: LOG DATE: 07 28 08 INV DLN: INT REASON: DISC RSN: LINE TYPE: REF VEND CODE: REF VEND NAME: LINE AMOUNT: 2957937 I/D: P/F: LIQ AMOUNT: DESCR: NURSE CALL 3 NORTH TOWER OUTST OBLIG: 65,731.94 BFYS: 06 FUND: 0111 STATION/SAT: 660 FCP/PRJ: CA3318 JOB NO: 16 COST CTR/SUB: 854200 BOC/SUB: 3240 REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: 01-CPM02-TRAN CODE/TYPE NOT IN ACED Note: Check the ACED table for resolution. Enter BFY, TRANS CODE, TRANS TYPE, VENDOR CAT, AND BOC. Check the FUND table to determine the FUND CATegory 2 - 9

  42. Fund ObligationExample of Document RejectCheck ACED table for Fund Cat ACTION: R TABLEID: ACED USERID: S104 BMT 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 CT 01 N 2310 Y DESCRIPTION PAY VOUCHER - CERTIFIED 02- 10 CT 01 N 3240 E 2331 Y DESCRIPTION PAY VOUCHER - CERTIFIED 03- 10 CT 01 N 3240 N 0148 Y DESCRIPTION PAY VOUCHER - CERTIFIED 04- 10 CT 01 N 3240 NK 0148 Y DESCRIPTION PAY VOUCHER - CERTIFIED 05- 10 CT 01 N 3240 NP 0148 Y DESCRIPTION PAY VOUCHER - CERTIFIED 06- 10 CT 01 N 4107 NV 1208 Y Note: On the ACED table there is no “C” fund category for the CT document. 2 - 10

  43. Fund ObligationExample of Document RejectCheck ACED table for Fund Cat ACTION: R TABLEID: ACED USERID: S104 BMT 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 MV 01 N 3240 2310 Y DESCRIPTION PAY VOUCHER - STRUCTURES 02- 10 MV 01 N 3240 C 2310 Y DESCRIPTION PAY VOUCHER - WIP 03- 10 MV 01 N 3240 E 2331 Y DESCRIPTION PAY VOUCHER - STRUCTURES 04- 10 MV 01 N 3240 N 0148 Y DESCRIPTION PAY VOUCHER - STRUCTURES 05- 10 MV 02 N NF 5901 Y DESCRIPTION OFFSET SO AND ESTAB COGS 06- 10 MV 02 N 2220 NF 5901 Y DESCRIPTION OFFSET SO AND ESTAB COGS Note: There is a “C” fund category on the MV docment. Therefore, user will process the payment with an MV document. 2 - 11

  44. Fund ObligationExample of Document RejectCheck ACEN for GL Accounts REVIEW GL ENTRIES Leaf from the ACED table to the ACEN to review General Ledger Accounts: ACTION: R TABLEID: ACEN USERID: S104 BMT ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 10 ACCOUNTING ENTRY ID: 2310 ACCOUNTING EVENT TYPE: SP03 SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --- 01- 001 GENJ D 1720 01 N 2122 02 N N N 02- 002 GENJ D 4610 44 N 490N 48 N N N 03- 003 GENJ D 3107 03 N 5700 31 N N N 2 - 12

  45. Fund ObligationExample of Document RejectCheck ACEV for BOC Post Flag ACTION: S TABLEID: ACEV USERID: S104 BMT ACCOUNTING EVENT TYPE REFERENCE DATA SCREEN KEY IS ACCOUNTING EVENT TYPE H- ACCOUNTING POST FLAGS REQD EVENT VEND BOC PROJECT FUND CAT FIELD DESCRIPTION ---------- ---- --- ------- -------- ----- ----------------------- 01- SP03 Y Y N Y Y EXPENDITURE/EXPENSE 02- SP04 N Y N Y Y EXPENSE ONLY 03- SP05 Y N N Y N BALANCE SHEET TRANSFER 04- SP06 N N N Y Y REVENUE REFUND 05- SP07 N N N N N REFUND REIM BILLED EXPEND 06- SP08 N N N N N REFUND REIM BS TRANSFER BILL 07- SP09 N N N N N REFUND REIM REVENUE BILLING 08- SV99 N Y N Y N MISCELLANEOUS 09- TK01 N N N N N TICKETS - PAYABLE 10- TK02 N N N N N TICKETS - PREPAID 11- VS01 N N N N N VOUCHER SELECTION 12- VS02 N N N N N DISCOUNT TAKEN 13- VS03 N N N N N DISCOUNT LOST Note: THE BOC MUST BE POSTED ON THE ACED IF THERE IS A “Y” ON ACEV AND BOCT 2 - 13

  46. Fund ObligationExample of Document RejectCheck BOCT for BOC Post Flag ACTION: R TABLEID: BOCT USERID: S104 BMT 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 DEACT FY CODE CLS CLS IND IND IND FLAG FLAG LMT FLAG BOC FLAG DATE -- ---- --- --- --- --- ---- ------ ---- ---- ---- ---- ---- -------- 01- 10 3240 320 32 N N N N N 32 Y Y N NAME: OTHER STRUCTURES & FACILITIES SHORT: OTH STR & FA 02- 10 3241 320 32 N N C N N 32 N Y N NAME: OTH STRUCTURES & FAC, NOT CAP SHORT: OT ST/FAC,NC 03- 10 3252 320 32 N N C N N 32 N Y N NAME: DEC EMERY CLEANUP LAND NON-CAP SHORT: DEE C L NCAP 04- 10 3253 320 32 N N C N N 32 N Y N NAME: DEC EMERG CLEANUP LAND CAP SHORT: DEE C L CAP 05- 10 3255 320 32 N N C N N 32 N Y N NAME: HAZ WASTE CLNUP, BLDG&STRC N/C SHORT: HAZ WST CLNU 06- 10 3256 320 32 N N C N N 32 Y Y N NAME: FORCLSD ACQ PROP-LOAN GUAR-VBA SHORT: FORCLS PROP 07- 10 3257 320 32 N N C N N 32 Y Y N NAME: FORCLSD ACQ PROP IMPRVMNTS-VBA SHORT: PROP IMPRV Note: If BOC post flag is set to “Y” on this table and on ACEV table, then the BOC must be posted on the ACED table. If either table has an “N,” then the BOC does not need to be posted on the ACED. 2 - 14

  47. Fund ObligationExample of Document RejectCheck PCLS for Project Description ACTION: R TABLEID: PCLS USERID: S104 BMT PROGRAM CLASS REFERENCE DATA SCREEN KEY IS BFY, PROGRAM CLASS REST PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM CLASS LKUP BFY CLASS CATEGORY TYPE GROUP SHORT NAME FLAG --- -------- -------- ------- ------- ------------- ---- 01- 10 OPO/P CARE/SUP N PROGRAM CLASS NAME: OUTPATIENT CARE & SUPPORT 02- 10 OT OTHER N P7OGRAM CLASS NAME: OTHER 03- 10 OU OUTPAT PROGRAM CLASS NAME: OUTPATIENT IMPROVEMENTS 04- 10 PA APF ASSET MT N PROGRAM CLASS NAME: APF ASSET MANAGEMENT 05- 10 PC APF-NCS PROGRAM CLASS NAME: ADV PLANNING FUND CEMETARIES 06- 10 PE PAT ENVIRO PROGRAM CLASS NAME: PATIENT ENVIRONMENTS 07- 10 PK PARK CONST N PROGRAM CLASS NAME: PARKING GARAGE CONSTRUCTION 08- 10 PL PARK LEASE N PROGRAM CLASS NAME: PARKING GARAGE LEASING NOTE: Program Class indicates the description of each project. 2 - 15

  48. Fund Obligation Establishing Obligations Entering a SO document Introduction: A service order contract has been negotiated for air monitoring services at a VAMC and is ready for input into FMS. A service order document is entered to obligate the funds for the service order. For this order, automatic accrual may or may not be used. Instructions: • The Transaction Code for Service Orders will be SO. Therefore, the document identification will be as follows: TRAN ADM/OFF ID NUMBER SO 10 523X020_ _ • The date of the contract will be used for the SO date field. The accounting period will default to current month. • The Budget Fiscal Year and Fund fields will be entered on the header portion of the Service Order screen so they will not have to be repeated for subsequent lines. • Auto Accrue field defaults to “Y” if left blank. • Use the Quick Reference Guide to enter the SO document. 2 - 16

  49. Fund Obligation Establishing Obligations Entering a SO document COMMND: DOCID: SO 10 523X010XX_ _ STATUS: 001-001 OF 001 BATID: SUB STN: SERVICE ORDER INPUT SCREEN TRANS TYPE: 01 SO DATE: ACCT PRD: ACTION: E SUB STN: 104 VENDOR CODE: 391097549 NAME: D S ELECTRIC SUPPLY INC CONTRACT NO: ADDR1: P O BOX 2196 BEGIN DATE: 10 01 09 AUTO ACCRUE:N ADDR2: END DATE: XX XX XX FOB: CITY/ST/ZIP: LA CROSSE WI 546022196 DISC %: DAYS: P/E TERM: ASSOC ORDER: ALT PAYEE: / DOC TOTAL: 100,000.00 BFYS: FUND: 01- LINE: 001 BFYS: 10 FUND: 0110 STATION/SAT: 523 / FCP/PRJ: OP2024 JOB NO: 16 COST CTR/SUB: / BOC/SUB: 3220 / REPT CATG: LINE AMOUNT: 100,000.00 I/D: CLSD BFYS: DESCR: CLSD FUND: 2 - 17

  50. Fund ObligationEstablishing ObligationsEntering a SO Modification COMMND: DOCID: SO 10 523X010XX _ STATUS: 000-000 OF 000 BATID: SO 10 FSC001 SUB STN: SERVICE ORDER INPUT SCREEN TRANS TYPE: SO DATE: ACCT PRD: ACTION: M SUB STN: VENDOR CODE: NAME: CONTRACT NO: ADDR1: BEGIN DATE: AUTO ACCRUE: ADDR2: END DATE: FOB: CITY/ST/ZIP: DISC %: DAYS: P/E TERM: ASSOC ORDER: ALT PAYEE: / DOC TOTAL: 1000.00 BFYS: FUND: 01- LINE: 001 BFYS: FUND: STATION/SAT: / FCP/PRJ: JOB NO: COST CTR/SUB: / BOC/SUB: / REPT CATG: LINE AMOUNT: 1000.00 I/D: I CLSD BFYS: DESCR: Note: Be sure to enter the increase (I) or decrease (D) on a modification. 2 - 18

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