THE KEYS TO SGL & FMS a/o Oct 09.

THE KEYS TO SGL & FMS 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

A - 2 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. 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 - VA Directives, Handbooks, Bulletins - FSC homepage/Training - FMS Users Guide and Monthly Reports - FMS GL and Proforma - NewsFlashes - RSD reports and FMS Internet Access - FRS - SnapWeb Access - Archived Reports - Alerts - Financial Indicators A - 4

Nationwide Accountant
FSC Contacts VISN/Organization Nationwide Accountant VISNs: 2, 4, 5, 7, 8, 10, 17, 20, 99 Other Stations: 101 Primary: Sandra Gibson (512) Alternate: Veronica Carmicheal (512) VISNs: 9, 21, 23 Area Office: Southern, Western Primary: Brenda Burton (512) Alternate: Ray Medrano (512) 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) Alternate: Sandra Gibson (512) VISN: 6, 11, 16, 18, 22 Primary: Ray Medrano (512) Alternate: Brenda Burton (512) Supervisor Crystal Russell (512) FMS HELP DESK A - 5

SECTION B SGL OVERVIEW

ACCOUNTING/PAYROLL POLICY SERVICE
VHA Accounting Policy: VHA Accounting Policy (173A) in Outlook New ACC Code Requests via The ACC\FCP Request mailbox For Instructions: B - 1

OFM BULLETINS To view or download VA Handbooks and
Directives, as well as OFM Bulletins on the Web Questions: Call Ogbeide Oniha (202) 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 VA’s 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 SUMMARY ACCOUNT - An account that categorizes a group of like general ledger accounts. Receivables, Net Advances and Prepayments 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
1

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
Allowances Available for Obligation Expired Authority 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 N 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 4

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 7

Establishes budgetary controls (funds distribution) within an agency Applies flexible fund control to all spending transactions C -9 9

Flexible Fund Control C Full Control P Presence Control I Ignore this Budgetary Level N No Control C - 10 12

FUND TABLE C - 11 ACTION: R TABLEID: FUND USERID: S104 FSC
FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 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 TREASURY SYMBOL: SHORT NAME: GOE FUND CLASS: 01 FUND CATEGORY: FUND GROUP: AGENCY: AGENCY NAME: DEPT. OF VETERANS AFFAIRS AGY LOC CODE: OMB ID CODE: 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 C - 12 ACTION: R TABLEID: FUND USERID: S104 FSC
FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01- BFYS: 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 TREASURY SYMBOL: SHORT NAME: GOE FUND CLASS: 01 FUND CATEGORY: E FUND GROUP: AGENCY: AGENCY NAME: DEPT. OF VETERANS AFFAIRS AGY LOC CODE: OMB ID CODE: 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: FUND: 0151A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT: C - 12

Appropriation/Apportionment
BUDGET LEVELS Represents the funds distribution process within the agency. Control and Report spending at each level of the agency’s budget. Appropriation/Apportionment Allotment SubAllotment Allowance SubAllowance C - 13 14

BUDGET DIMENSIONS Define: Organizational and Functional breakdowns of funds at each budget level Travel Equipment IRM Acad Affairs Salaries Dentistry Med- Admin Amb- Care C - 14 23

BUDGET DIMENSIONS BFY: 10 Fund: 0160A1 (MED SERVICES) A/O: 10 (VHA)
Station: (VAMC Albuquerque NM) Program Class: (Med Services -Misc) ACC: (MedSupplies/Svs) C - 15 24

BUDGET DIMENSIONS BFY: 10 Fund: 0151A1 (GOE) A/O: 20 (VBA)
Program Category: (VBA) Station: (VARO Boston MA) Program Class: ACC: (Veteran’s Assist.) C - 16 24

MEDICAL SERVICES MODEL
Department of Veterans Affairs (APPR/APOR) Appropriation- Apportionment Veterans Health Administration (Allotment - ALOT) (AO 10) Med Salaries (Suballowance - SASP) ACC OC All Other (Allowance - ALLW) Program Class 0100 Station 691 (Suballotment - SALT) C - 17 30

GENERAL OPERATING EXPENSE (GOE) MODEL
Department of Veterans Affairs (APPR/APOR) Appropriation- Apportionment Department of VA Central Office (Allotment - ALOT) (AO 20) Veterans Assistance (Suballowance - SASP) ACC LMT Station/PCLS (Allowance - ALLW) Station Program Class Deputy Assistant Secretary VBA (Suballotment - SALT) Program Category 20 C - 18 37

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 48

Records Appropriation/Apportionment Tables Updated: APPR, APOR
AA - APPROPRIATIONS Records Appropriation/Apportionment Dimensions: BFY, FUND Tables Updated: APPR, APOR Input by Central Office C - 20

Dimensions: BFY, FUND, AO ----------VHA Anti-Deficiency Line----------
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

Dimensions: BFY, FUND, AO, STA, Program
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

Dimensions: BFY, FUND, AO, STA, ACC
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

Allowance (ALLW) TABLE
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 C - 28 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: PROGRAM: LMT: DESCRIPTION: ONE VA VPN CARRYOVER STATUS IND: A SPENING CONTROL OVR: BUDGETED FTES: APPROVED IND: Y POST QTR: 4 TRANS TYPES - PENDING: 01 APPROVED: 02 POSTED: 06 APPROVED ALLW AMT: ,028, YTD ALLW AMT: ,028,787.00 YTD UNLIQ OBLG AMT: , AVAILABLE AMT: ,931.24 EXPENDED AMT: ,919,685.62 QTR ORIG ALLOW AMT PEND ALLOW AMT APRV ALLOW AMT SUBALLOW AMT ,521, ,521, ,521,789.00 ,192, ,192, ,192,620.00 ,204, ,204, ,204,937.00 ,109, ,109, ,109,441.00 QTR END QTR AVAILABLE UNLIQ OBLG AMT EXPENDED AMT UNSUBALLOW AMT , ,023, , ,199, , ,213, , , ,483, C - 28

F826 Status of Allowance C - 29
PF 1/13 HELP-COMMAND ==> REPORT NAME-> T.RBESWSV FORM-> F LINES-> PAGES-> S.F S.P S -> E -> L P RBESWSV A Report ID: RBESWS Department of Veterans Affairs - FMS Page: RSD Form: F Status of Allowance Time: 3:08 Run Date: 10/10/ As of 10/09/ STN: BFYS:10 Fund: A/O: Fund Code: 0151A1 Boston MA VARO GOE – CAT A – LMT VETERANS BENEFITS ADMIN Program:02 Total Available Budget Obligations Amount Orgn/Act thru OCT thru OCT thru OCT 09 300 SALARIES - VBA ,439, ,432, , VOCATION REHAB & COUNSE , , , HUMAN RESOURCES MANAGEM , , , SUPPORT SERVICES , , ,351.28 Total ,028, ,011, ,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: PROGRAM: 01AE LMT: DESCRIPTION: STATUS IND: A SPENING CONTROL OVR: BUDGETED FTES: APPROVED IND: Y POST QTR: 1 TRANS TYPES - PENDING: 01 APPROVED: 02 POSTED: 04 APPROVED ALLW AMT: YTD ALLW AMT: YTD UNLIQ OBLG AMT: , AVAILABLE AMT: ,213,694.54 EXPENDED AMT: ,828.36 QTR ORIG ALLOW AMT PEND ALLOW AMT APRV ALLOW AMT SUBALLOW AMT QTR END QTR AVAILABLE UNLIQ OBLG AMT EXPENDED AMT UNSUBALLOW AMT ,213, , , C - 30

F826 Status of Allowance C - 31
PF 1/13 HELP-COMMAND ==> REPORT NAME-> T.RBESWSV FORM-> F LINES-> PAGES-> S.F S.P S -> E -> L P RBESWSV A Report ID: RBESWSV Department of Veterans Affairs - FMS Page: 1 RSD Form: F Status of Allowance Time: 3:09 Run Date: 10/14/ As of 10/13/ STN: BFYS: Fund: A/O: Fund Code: 0160A1 NEW MEXICO VA HEALTHCARE SYSTM MEDICAL SERVICES - LMT1 VETERANS HEALTH ADMIN Program: Total Available Budget Obligations Amount Orgn/Act thru Oct thru Oct thru Oct 09 01AE20200 PROSTH APPLIANCES SURGI , , AE272G3 PROSTH REPRS/PURCHS SPL , , AE272P6 PROSTH APPLIANCES ORTHO , , AE27200 PROSTHETIC REPAIRS , ,960.61 Total ,213, ,213,694.54 C - 31

Suballowance Spending Control (SASP) Table
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: F/P: LMT: 26 SPENDING CONTROL OVR: STATUS IND: A BUDGETED FTES: APPROVED IND: Y POST QTR: 4 TRANS TYPES - PENDING: 01 APPROVED: 02 POSTED: 03 APPROVED SUBALLW AMT: , YTD SUBALLW AMT: ,965.57 YTD UNLIQ OBLG AMT: AVAILABLE AMT: EXPENDED AMT: ,017.25 DESCRIPTION: SUPPLY QTR ORIG SUBALLW AMT PEND SUBALLW AMT APRV SUBALLW AMT , ,655.00 , ,024.57 QTR END QTR AVAILABLE UNLIQ OBLG AMT EXPENDED AMT ,321.84 , ,397.20 , ,362.45 ,935.76 C - 33

SASP Table *** SUBALLOWANCE SPENDING CONTROL INQUIRY SCREEN***
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: F/P: LMT: 26 SPENDING CONTROL OVR: STATUS IND: A BUDGETED FTES: APPROVED IND: Y POST QTR: 1 TRANS TYPES - PENDING: 01 APPROVED: 02 POSTED: 03 APPROVED SUBALLW AMT: YTD SUBALLW AMT: YTD UNLIQ OBLG AMT: AVAILABLE AMT: ,324.31 EXPENDED AMT: ,324.31 DESCRIPTION: SUPPORT SERVICES QTR ORIG SUBALLW AMT PEND SUBALLW AMT APRV SUBALLW AMT QTR END QTR AVAILABLE UNLIQ OBLG AMT EXPENDED AMT , ,324.31 C - 34

FMS TABLE UPDATES Suballowance Obligation Inquiry (SAOB) Table
This table shows the obligations charged against an ACC This table shows only AO’s, CO’s, MO’s, and SO’s Post Depreciation Expense Accumulated Depreciation monthly to subsystem and General Ledger. When an asset is disposed of, by creating and “FD Document”, remove the asset and accumulated depreciation balances from the General Ledger. C - 35 70

SAOB Table C - 36 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: FUND: 0160A1 A/O: STN: F/P: 01AE LMT: OBLIGATION NO LIN CONTRACT NO UNLIQ OBLIG AMT EXPENDED AMOUNT GROSS OBLIG AMT SO 501C , ,895.00 SO 501C SO 501C SO 501C SO 501C SO 501C SO 501C SO 501C SO 501C SO 501C C - 36

FMS TABLE UPDATES Spending Control Document Cross Reference (SPDX) Table
This table shows all expenditure and obligating documents, including TO’s, charged against an ACC C - 37 72

SPDX Table C - 38 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: FUND: 0151A1 A/O: STN: F/P: BOC: 2580 AMT TYPE TRANS ID/LINE AMOUNT O AR 301J O AR 301J E CB C E CB C O SO 301J089C O SO 301J 07- 08- 09- 10- 11- 12- 13- 14- C - 38

SPDX Table C - 39 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: FUND: 0160A1 A/O: STN: F/P: 01AE BOC: 1226 AMT TYPE TRANS ID/LINE AMOUNT E PR 501PP E ET 501CBGB E ET 501CBGB E ET 501CBGB E ET 501CBGB E ET 501CBGE E ET 501CBGE E ET 501CBGE E ET 501CBGE E ET 501CBGE E ET 501CBGE E ET 501CBGE E ET 501CBGE ,265.18 E ET 501CBGE 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

AN ACC is not valid - how can it be deactivated Input an SA document with action code “D” in the ACT field C - 41

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

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

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

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 morning’s report. C - 45

BUDGET QUESTIONS 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 What FMS budget document records
the suballotment of funds to the station level? Answer: VHA = SL VBA = AL C - 47

BUDGET QUESTIONS What table in FMS reflects the
budgetary controls for a fund? Answer: FUND C - 48

BUDGET QUESTIONS What table in FMS would you inquiry
to find your unobligated prior year fund balances? Answer: SALT C - 49

BUDGET QUESTIONS What budget document records
general ledger account 4610? Answer: AL C - 50

RELATED FMS BUDGET TABLES
APPR Appropriation Inquiry Screen APOR Apportionment Inquiry Screen ALOT Allotment Inquiry Screen SALT Suballotment Inquiry Screen ALLW Allowance SASP Suballowance Spending Control SAS2 PCAS Suballowance Spending Control SAOB Suballowance Obligation SPDX Spending Control Document XREF SPRJ Subproject Reference IWPX Installation Wide Project/Project XREF C - 51

RELATED RSD BUDGET REPORTS
F826 Status of Allowance F820 Monthly Activity by ACC F20D Control Point Activity Listing F887 Obligation by Organization/Program F885 Obligation by Budget Object Code C - 52

PROFORMA SECTION D GLFCAT REFERENCE DATA

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

SECTION E CASH ACCOUNTS

Asset Summary Accounts
1100 CASH 1300 RECEIVABLES, NET 1400 ADVANCES AND PREPAYMENTS 1500 INV. AND RELATED PROP. 1600 INVESTMENTS, NET 1700 FIXED ASSETS, NET 1800 FIXED ASSETS, NET E - 1

DISBURSING AUTHORITY 1010 - FUND BALANCE W/ TREASURY Normal Balance:
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 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 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 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 Normal Balance: Credit
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 Normal Balance: Debit
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 – Advance Payment - Other CR – Treasury Disbursement Clear Convenience Check & Record Expense to Medical Services (DD 03) DR – Unexpended Approp - Used DR. 480N - Unpaid Undel Orders - Public DR – Operating Expenses CR –Advance Payment - Other CR. 490P – Paid Exp Auth - Public CR – Appropriations Used E - 14

CB01 COMMND: DOCID: CB 10 5019200C001 STATUS: ACCPT
OF BATID: SUB STN: /15/09 01- LINE: 001 REF DOC: REF LINE: ACCP DATE: PAY ADV: P REF ADV: REF ADV LINE: INV DATE: VENDOR INV NO/LINE: LOG DATE: T/T: BFYS: FUND: 0160A1 STATION/SAT: FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: GL ACCOUNT: DESCR: BUREAU OF VITAL STA LINE AMOUNT: I/D: P/F: INT REASON: LIQ AMOUNT: QUANTITY: ADV: UNAPPLIED DEP NO: E - 15

DD03 COMMND: DOCID: DD 10 501CB0293 STATUS: ACCP
OF BATID: SUB STN: /15/09 01- LINE: REF DOC: SO 501C REF LINE: ACCP DATE: PAY ADV: REF ADV: CB C001 REF ADV LINE: INV DATE: VENDOR INV NO/LINE: LOG DATE: T/T: BFYS: FUND: 0160A1 STATION/SAT: FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: GL ACCOUNT: DESCR: LINE AMOUNT: I/D: P/F: INT REASON: LIQ AMOUNT: QUANTITY: ADV: UNAPPLIED DEP NO: E - 16

RECORDING TRANSACTIONS
Record Cash Receipt in Suspense CR 17 DR – 224 Collections CR – Unapplied Deposit Fund Collect Transfer funds from Suspense to MCCF TR 24 DR – Unapplied Deposit Fund Collect CR – 224 Disbursements TR 33 DR – 224 GFR Transfers In/Out CR – Other Revenue – Non Fed E - 17

CR17 COMMND: DOCID: CR 10 501K0A02NP STATUS: ACCPT
BATID: SUB STN: /15/09 01- LINE: 015 REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: 3875 STATION/SAT: FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: I/D: I UNAPPLIED DEP NO: L AGR NO: DESCR: RECEIPT L E - 18

TR 24/33 E - 19 COMMND: DOCID: TR 10 501JV0006 STATUS: ACCPT
OF BATID: SUB STN: /15/09 01- LINE: 001 REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: 3875 STATION/SAT: FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: I/D: D UNAPPLIED DEP NO: AGR NO: DESCR: TOPS OFFSET 02- LINE: 002 REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: REV SRCE/SUB: ARRV CLSD BFYS: CLSD FUND: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: MISCVET AMOUNT: I/D: I UNAPPLIED DEP NO: AGR NO: DESCR: TOPS OFFSET E - 19

RELATED FMS CASH TABLES
ADVX Advance Cross Reference Inquiry Screen CRHT Cash Receipt Header Inquiry Screen CRLT Cash Receipt Line Inquiry Screen IFHT Imprest Fund Header Inquiry Screen IFLT Imprest Fund Line Inquiry Screen JVLT Journal Voucher & Standard Journal Inquiry Screen PVHT Voucher Header Inquiry Screen PVLT Voucher Line Inquiry Screen TVHT Travel Voucher Header Inquiry Screen TVAT 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

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. Reimbursement Receivables-Federal Reimbursement Receivables-Non – Federal BD Documents F - 2

Examples of Reimbursement Bills
BD 02 DR AR Reimbursements - Federal DR. 425F - Reimbursements Fed Rec CR Reimbursed Earnings Federal CR – Antic Reimbursement, Othr Incom. DR AR Reimbursements - Non-Federal CR Reimbursed Earnings Non-Federal F - 3

REFUND RECEIVABLES General ledger accounts used to record overpayments or erroneous payments made by VA Refund Receivables - Federal Refund Receivables - Non -Federal BD Documents F - 4

Examples of Refund Receivables
BD 01 DR AR Refunds - Federal DR. 490F - Unpaid Exp Auth - Federal DR Appropriations Used CR Operating Expenses CR Allowances Available for Oblig CR Unexpended Approp - Used F - 5

Examples of Refund Receivables, cont
BD 01 DR AR Rec – Refd – Non- Federal DR Receivable Non- Bud Update CR Operating Expenses CR – Receivable Non Bud Update F - 6

OTHER RECEIVABLE ACCOUNTS
1314, General Fund Receipts 1316, Accrued Reimbursements Accrued Tort Feasors BD, SV Documents F - 7

OTHER RECEIVABLE ACCOUNTS
Receivables - Refunds-Credit Memos* Be sure sufficient funds are available to cover the balance in this (4610) at close of year. Tort Receivables Lease Payments Receivables PV 03, BD, SV Documents F - 8

TORT FEASORS Public Law authorized collections from Tort Feasors to be deposited into 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 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 UPVT Unpaid Voucher Inquiry Screen F - 10

RELATED RSD RECEIVABLE REPORTS
F Accounts Receivable Federal/Non- Federal Report F 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 New Fund/Collections New Fund/Disbursements
X4 X4 X4 X4 X4 X4 X4 X4 X4 F - 13

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
EVERY facility has an accrual amount to report for third party. Reasonable amount is considered between % of account 1311. F - 18

ALLOWANCE ACCOUNT DEFINED Allowance Accounts should maintain a
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 40-60% of Non-Federal Receivables
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. 100 Plus: Cur. Month Actual Writeoffs Transmitted Current Month Adjust (1319) F - 21

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 Bad Debt Expense - Reimb Cr Allowance for Bad Debt NOTE: A decrease to the allowance will reverse these entries. Writeoff of a receivable (WR 04) Dr Allowance for Bad Debt Dr – Actual CFY Writeoffs - AR Cr – Other Revenue – NF Cr – 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 Bad Debt Expense - Reimburse Cr Allowance for Bad Debt SV 24 - Refunds (Manual) Dr Bad Debt Expense - Refunds Cr Allowance for Bad Debt Refunds NOTE: A decrease to the allowance will reverse these entries. F - 25

SV 96 - Tort Feasors (AR) DR Tort Litigation Expense CR Allowance for Tort Feasors SV 27 - TriCare (AR) DR Contractual Adjustments CR Allowance for CA 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 Workmen’s 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 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 ) 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 AMAF 1319 1319 (2) 50 (3) 50 (3) 50 100 (1) 50 (4) (1) Opening Balance (2) Writeoffs (3) FMS Moves to AMAF (4) Allowance Adjustment F - 31

3200 Acct Annual Approp XX AMAF X X 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 OTHER ASSETS

ADVANCES The outstanding balance of the amounts advanced to federal or non-federal entities by the agency. Advances to Employees Advance Payments - Federal Advance Payments - Non Federal 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
F Employee Travel Advance Report F Advances Federal/Non Federal Report F Reconciliation of General Ledger Accounts G - 3

INVENTORY The cost/value of tangible personal property held as inventory for sale or transfer. Inventory for Sale Silver Inventory Held for Repair Excess Property Pending Disposal Donated Supplies 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 Receivable Header Inquiry Screen
ARLT Receivable Line Inquiry Screen CRHT Cash Receipt Header Inquiry Screen CRLT Cash Receipts Line Inquiry Screen JVLT 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) Buildings & Improvements Other Structures & Facilities Leasehold Improvements G - 10

PERSONAL PROPERTY 1750 - Nonexpendable Equipment
ADP Nonexpendable Equipment Equipment Under Capital Lease 1830 – Information Technology Software Internal Use Software in Development G - 11

ACCUMULATED DEPRECIATION ACCOUNTS
ACCUMULATED DEPRECIATION FOR: 1719 Acc/Dep on Improvements to Land 1739 Buildings and Improvements 1749 Other Structures and Facilities 1758 ADP Equipment 1759 Operating Equipment 1818 Equipment Under Capital Lease 1819 Buildings Under Capital Lease 1829 Leasehold Improvements 1839 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 Y X X D ADP NONEXPENDABLE PROPERTY ADP NONEX PR Y N X E NON-EXPENDABLE EQUIPMENT NONEXP EQUIP Y N X H LEASEHOLD IMPROVEMENTS LS/IMPROV Y X X K IMPROVEMENTS TO LAND IMP TO LAND Y X X L LAND LAND N X X O OTHER STRUCTURES & FACILITIES OTHER Y X X Q EQUIPMENT CAPITAL LEASE EQUIP CAP LE Y N X U BLDGS UNDER CAPITAL LEASE BLDGS CAP LE Y N X W ADP SOFTWARE ADP SOFTWARE Y N X X PROPERTY PENDING DISPOSAL PROPERTY DIS N X G - 13

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
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
F Verification of GL Balance Fixed Assets FA Fixed Assets Detailed Listing FFA7 Fixed Assets Exception Report F Fixed Asset Summary Depreciation F Fixed Asset Transfer Detail FSAV Fixed Asset GSA 1166 ( Annual Report) F 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 H - 4

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 PROMPT TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING PAY FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID FLAG CR N F N DESCRIPTION REIMB-NON FED 02- DESCRIPTION 03- 04- 05- 06- H - 6

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: ACCOUNTING EVENT TYPE: AR06 SEQUENCE JOURNAL INCREASE DEBIT CREDIT FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP GENJ D N N N N GENJ D P N N N N 03- 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 14- 15- 03-*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 01- FY: 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: 02- FY: REV SOURCE: REV SOURCE NAME: 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 K STATUS: ACCPT OF BATID: SUB STN: /15/09 01- LINE: BFYS: FUND: 4537B TRANS TYPE: STATION/SAT: FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: SFCS CLSD BFYS: TEXT TYPE: INT RATE: CLSD FUND: AMOUNT: 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 PROMPT TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING PAY FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID FLAG BD G F N DESCRIPTION SALE TO CANTEEN-COST H - 11

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: ACCOUNTING EVENT TYPE: AR03 SEQUENCE JOURNAL INCREASE DEBIT CREDIT FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP GENJ D N N Y N GENJ D F N N Y N 03- 04- 05- 06- H - 12

AR/BE LOGIC H - 13

AR/BE LOGIC ACTION: G TABLEID: RSRC USERID: S104FSC
REVENUE SOURCE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, REVENUE SOURCE 01- FY: 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: 02- FY: REV SOURCE: REV SOURCE NAME: SUB REV SRCE OPTION: OFF BLD REC ACCT: USE TAX: SHORT NAME: ACT REIM: LIMITATION: H - 14

AR/BE LOGIC Allowance Available for Obligation H - 15

AR/BE LOGIC Example – CR 05
Station processes a collection for Recycling Income COMMND: DOCID: CR 20 FSC STATUS: ACCPT OF BATID: SUB STN: /15/09 01- LINE: 001 REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: 0160X2 STATION/SAT: 3XX FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: I/D: UNAPPLIED DEP NO: AGR 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 PAY FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID FLAG CR N N DESCRIPTION REIMB-NON FED 02- DESCRIPTION H - 17

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: ACCOUNTING EVENT TYPE: AR06 SEQUENCE JOURNAL INCREASE DEBIT CREDIT FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP GENJ D N N N N GENJ D P N N N N 03- 04- 05- 06- 07- H - 18

AR/BE LOGIC ACTION: R TABLEID: APPR USERID: S104 FSC
*** APPROPRIATION INQUIRY SCREEN *** KEY IS BUDGET FISCAL YEARS, FUND BUDGET FISCAL YEARS: FUND: 0160X2 STATUS IND: A EST REIM OPT: R DESCRIPTION: RECYCLING INCOME-MED CARE ORIGINAL APPR AMT: TRANSFERS IN: APPROVED APPR AMT: , TRANSFERS OUT: EST REIM AMT: ,083, LAPSED AMT: ACTUAL REIM AMT: , CARRYOVER AMT: STAT RESERVE AMT: EXPIRED AMT: RESTORATIONS / WITHDRAWALS AMT < '89: REIM AGREEMNT AMT: UP SPN ADJ AMT: DIR AGREEMENT AMT: DOWN SPN ADJ AMT: EST RECOVERY AMT: ACT RECOVERY AMT: PY REC WITH AMT: UNLIQ COMM AMT: YTD APPOR AMT: ,461,398.58 UNLIQ OBLG AMT: , YTD ALLOT AMT: ,461,398.58 EXPENDED AMT: ,501.54 UNAPPOR APPR AMT: , AVAILABLE AMT: ,296.44 APPR TRANS CODE: AA APPR TRANS TYPE: 01 H - 19

AR/BE LOGIC REVENUE SOURCE REFERENCE DATA SCREEN
ACTION: G TABLEID: RSRC USERID: S104FSC REVENUE SOURCE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, REVENUE SOURCE 01- FY: 10 REV SOURCE: REV SOURCE NAME: RECYCLING INCOME REV CLASS: REV CATEGORY: REV GROUP: SUB REV SRCE OPTION: N OFF BLD REC ACCT: USE TAX: N SHORT NAME: RECYCLE INC ACT REIM: Y LIMITATION: H - 20

AR/BE LOGIC AA 07 Dr. 4450 Cr. 4510 AC 03 Dr. 4510 Cr. 4540
SL 03 Dr Cr. 4560 AL 04 Dr Cr. 4610 SA 01 Dr Cr. 9905 SA 03 Dr Cr. 9903 Allowance Available for Obligation H - 21

AR/BE LOGIC APPROPRIATIONS = AR /BE GENERAL POST FUND - 8180S
CEMETARY GIFT FUND S SUPPLY FUND RECYCLING INCOME X2 0160X2 H - 22

SECTION I LIABILITIES

LIABILITIES 2110 - Accounts Payable - Federal
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. Accounts Payable - Federal Accounts Payable - Non - Federal Accounts Payable - Federal - Non Detail Accounts Payable - Other - Non Detail RC, RT, SV documents I - 1

LIABILITY ACCOUNTS 2121 - AP Scheduled - Federal
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
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 – Federal- Non Detail
Accrued Payable –Non Federal -Non Detail Accrued Salaries / Wages Payable PR, SV documents I - 4

LIABILITY ACCOUNTS 2213 – Employer Contribution & Payroll AR documents
Accrued Ann. Leave Unfunded SV documents Unapplied Deposit Accounts ET, SV, TR documents I - 5

LIABILITY ACCOUNTS 2413 - Unapplied Deposit - Transit Benefit
Lease Liability 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 ACCOUNTS

A - L = E EQUITY These accounts represent the difference between
the assets and liabilities of the U.S. Government A - L = E 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 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 ACCOUNTS

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” 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 Receivable Header Inquiry Screen ARLT Receivable Line Inquiry Screen CRHT Cash Receipt Header Inquiry Screen CRLT Cash Receipt Line Inquiry Screen JVLT 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 EXPENSE ACCOUNTS

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. DEPRECIATION AND AMORTIZATION EXPENSE L - 4

DEPRECIATION POSTING Dr. 6710 Depreciation Expense
Cr 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 & ADJUSTMENT ACCOUNTS

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 (Austin’s Use) M - 2

SECTION N DOCUMENT REFERENCING

DOCUMENT REFERENCING RT MO N - 1

DOCUMENT REFERENCING COMMND: DOCID: RT 10 6XXA0002201 STATUS: ACCPT
OF BATID: SUB STN: /15/09 RECEIVING REPORT INPUT SCREEN TRANS TYPE: 01 RECVD DATE: ACCT PD: ACTION E SUB STN: 311 REF DOC: MO 6XXA VENDOR CODE: PPAY TYPE: RECEIVED BY: T SMITH NAME: SMITY’S ENVELOPES RECEIVER DLN: ADDR1: PO BOX CLEAR ALL: A ADDR2: DOC TOTAL: CITY/ST/ZIP: CLEVELAND OH 01- LINE: 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 CR. 2111
From FMS ACED and ACEN Tables N - 3

DOCUMENT REFERENCING RT 01 Dr. 6100 Cr. 2111 4610 490N 3107 5700
(Referenced MO) Dr. 480N Cr. 4610 Net Affect Dr Cr. 2111 480N 490N N - 4

DOCUMENT REFERENCING CR BD N - 5

DOCUMENT REFERENCING N - 6

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

DOCUMENT REFERENCING CR 01 Dr. 1022 Cr. 6100 490G 4610 5700 3107
BD 01 Dr CR. 6100 490F From FMS ACED and ACEN Tables N - 8

DOCUMENT REFERENCING CR Dr Cr 490G (Referenced BD) Dr Cr F Net Affect Dr Cr 490G F N - 9

DOCUMENT REFERENCING SO DD DV N - 10

DOCUMENT REFERENCING 001-001 OF 001 BATID: SUB STN: 10/15/09 01-
COMMND: DOCID: DD 10 FSCB STATUS: ACCPT OF BATID: SUB STN: /15/09 01- LINE: 001 REF DOC: SO FSCB REF LINE: 001 ACCP DATE: PAY ADV: REF ADV: DV FSCSDC005 REF ADV LINE: 001 INV DATE: VENDOR INV NO/LINE: LOG DATE: T/T: BFYS: FUND: 0160A1 STATION/SAT: FSC FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: GL ACCOUNT: DESCR: LINE AMOUNT: I/D: P/F: INT REASON: LIQ AMOUNT: QUANTITY: ADV: UNAPPLIED DEP NO: N - 11

DOCUMENT REFERENCING DD 03 Dr. 6100 Cr. 1021 4610 490G 3107 5700
SO 01 Dr CR. 480F DV 01 Dr Cr. 1021 From FMS ACED and ACEN Tables N - 12

SO 01 Dr CR. 480F DV 01 Dr Cr. 1021 From FMS ACED and ACEN Tables N - 13

Referenced DV Referenced SO 480F Net Affect Dr Cr. 1411 480F G N - 14

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 O - 9

GTN vs F20D REPORT NAME-> T.RBEACCV FORM-> F20D LINES-> PAGES-> 5 S.F S.P S -> E -> L P PR 321PP /24/ ,344.96 PR 321PP /24/ ,294.03 TOTAL ADJUSTMENTS ,638.99 TOTAL MNX ,772.55 DIFFERENCES BOC 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 the“net” value (less any purchase discounts). Interest expense and lost discounts should be expensed, not capitalized. O - 12

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

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 BOC’s post to account 1720 for annual and multi-year appropriations. BOC’s = 3215, 3220, 3221,3225, 3230, 3240 O - 15

WORK IN PROCESS SOFTWARE DEVELOPMENT
Transactions which utilize Capitalized Software BOC’s 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 Fund ACC Code 0151A1 0000999CV 0129A1 0100999CN
Balances in the following default ACC Codes for the Credit Card must be reviewed and charge to the applicable ACC Code.: Fund ACC Code 0151A CV 0129A CN 0160A CC 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

O - 23 VOUCHER SUMMARY FOR STATION: 501 OCT 04, 2009@07:33:05 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: Closing Balance for Oct 2009: $105,000.00 Enter RETURN to continue or '^' to exit: VOUCHER SUMMARY FOR STATION: NOV 04, page 2 FUND: AMAFMC MED CARE ACCOUNTING PERIOD FROM 10/1/08 TO 10/31/09 Opening Balance for Oct 2007: $30,654,897.83 FD N /1/ , CF5003 FD N /26/ , A10004 FD N /26/ , CF5002 G/L Acct 1750 Net Activity: ,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: Closing Balance for Oct 2007: $5,684,237.92 VOUCHER SUMMARY FOR STATION: NOV 04, page 3 FUND: AMAFRE RESEARCH ACCOUNTING PERIOD FROM 10/1/09 TO 10/31/09 Opening Balance for Oct 2009: $520,152.55 Closing Balance for Oct 2009: $520,152.55 Select Fixed Assets Reports Option: O - 23

SECTION P FINANCIAL REPORTING

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 VA’s Required to:
Submit Proprietary Account Trial Balance For Each Treasury Symbol Fund Group Disclosure Notes to Treasury Must Agree With VA’s Audited Financial Statements Includes Federal Trading Partner Information P - 3

FACTS II VA’s Quarterly Submission
Budgetary Account Trial Balance For Each Treasury Symbol Specified Account Attributes to Treasury Used as prior year actual data for President’s 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 VA’s 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 MISCELLANEOUS INFORMATION

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. The agreement will hold the funds for the currently needed procurement for three (3) years. For helpful advice or assistance please contact any of the below Supply Fund 1VA + Program Management Staff by contacting the VACO 049F Accounting mail group located in Outlook: Stacey Eason Gatrie Johnson Sherry Jones Rob Dolan FAX: Q - 1

1 VA + FUND 4537B3 - Relates to FY 05 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:
An estimated expenditure plan or timeline. 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 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 POC’s or a combination of both. Q - 7

1 VA + FUND Include all funding information on both the 2269 and hard
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 BFY 2009 agreement expire July 31, 2012 It is recommended that these funds be obligated in the first six (6) months). All available funds must be obligated by no later than March 31, 2012. Funds must be fully expended by July 31, 2012. 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 HT Document must be entered in Line 001 ONLY. 1. The HT document can only be created after you have received the Supply Fund’s Approval. 2. If your station enters an HT document without the Supply Fund’s approval, your agreement will be terminated immediately, the ACC will be de-activated, and you will not be able to participate in the FY 09 1VA+ Program. 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 ACC’s 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 (BOC 2529)) 4537B3 SV UF 4222/4210
MO /480N RT N/490N 6507/2122 (ref MO/net result) Q - 11

1 VA + FUND 0160A1 IM CF 1750/1021 4610/490G 4537B3 PV 01 490N/490P
(Ref HT doc--Part of 2 LN IM done) 4537B3 PV N/490P 2122/1020 IM V /5107 425G/4222 (Part 2 of 2 LN IM done w/ RT trans) Q - 12

MEDICAL SERVICES SHARING AGREEMENTS/ SUPPLY FUND
Q - 13

MED SERVICES/SUPPLY 4537B-Revenue Side BD-03 (G) 1310/5113 425F/4210
TR-03 (G) /5113 425G/4210 Q - 14

MED SERVICES/SUPPLY 4537B - Expense Side SO-01 (G) 4610/480F
*AR-02 (G) /2190 4610/490F PV-04 (G) /2121 4610/490G *Processed manually at EOAM for the amount open on the Obligation. Q - 15

LGY SUBSIDIARY ACCOUNTS
Fund SGL Account 36X 36X 36X 36X For payments and collections these accounts all act in the same way. Most expenses and revenues are recorded in these accounts. Q - 16

FMS GENERAL LEDGER REFERENCE TABLES
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 Q - 19 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 Y N N G N N GL ACCOUNT NAME: DISBURSING AUTHORITY SHORT NAME: DISB AUTH Y N N G D N GL ACCOUNT NAME: DISB AUTH - CENTRAL OFF RESRVE SHORT NAME: DISB AUTH-CO Y N N G D Y GL ACCOUNT NAME: DISB.AUTHORITY-REIMBURSEMENTS SHORT NAME: DISAUTH REIM Y N N G C N GL ACCOUNT NAME: DISB AUTH TRANSFERRED SHORT NAME: AUTH TRANS Y N N G D N GL ACCOUNT NAME: DISB AUTH RECEIVED SHORT NAME: DISAUTH RECD Y N N G C Y GL ACCOUNT NAME: TREASURY DISBURSEMENTS SHORT NAME: TREAS DISB Y N N G C Y GL ACCOUNT NAME: 224 DISBURSEMENTS SHORT NAME: 224 DISB Q - 19

ACED Q - 20 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 PV N Y DESCRIPTION PAY VOUCHER - OP EXPENSE PV N A Y PV N B Y PV N C Y PV N E Y PV N F Y Q - 20

ACEN Q - 21 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: ACCOUNTING EVENT TYPE: SP03 SEQUENCE JOURNAL INCREASE DEBIT CREDIT FLA NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV GENJ D N N N GENJ D N N N N GENJ D N N N 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 14- 15- 04-*L009 HEADER CHANGE Q - 21

BOCT Q - 22 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 DEACT FY CODE CLS CLS IND IND IND FLAG FLAG LMT FLAG BOC FLAG DATE N N N N N N Y N NAME: PROSTHETIC SUPPLIES SHORT: PROSTH SUPPL N N N N N N Y N NAME: HOME DIALYSIS EQUIP AND SUPPLY SHORT: HM DIAL EQ&M N N N N N Y Y N NAME: SUPPLY INVENTORY-HELD FOR SALE SHORT: SF INVENTORY N N C N N Y Y N NAME: MEDICINES, DRUGS, & CHEMICALS SHORT: MED,DRG,CHM N N C N N Y Y N NAME: MEDICAL SUPPLIES SHORT: MEDICAL SUPL N N C N N Y Y N NAME: OTHER SUPPLIES SHORT: OTHER SUPL N N N N Y N N N NAME: EQUIPMENT SHORT: EQUIPMENT Q - 22

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 Q - 24 ACTION: R TABLEID: GLDB USERID: S104 FSC
*** GENERAL LEDGER DETAIL BALANCE INQUIRY SCREEN *** FY BFY FUND GL ACCT AD/OF STN COST CTR FCP/PRJ BOC/REV SRCE TYPE A AE TRANS ID DATE FM REF DOCUMENT VENDOR VENDOR INV # AMT AD CV501A -3,895.00 AD CV501A AD CV501A AD CV501A CC XXXXXXXXXXXX1992 -13,980.39 CC XXXXXXXXXXXX1992 -3,900.00 Q - 24

GLTS Q - 25 ACTION: R TABLEID: GLTS USERID: S104 FSC
*** GENERAL LEDGER TRIAL BALANCE BY STATION SCREEN *** KEY IS FISCAL YEAR, STATION, FUND, BFYS, GL ACCT FY STATION FUND BFYS DEBIT BALANCE: ,331,917.72 CREDIT BALANCE: ,331,917.72 A = DIFFERENCE: GL D/ ACCT C BEG BAL DEBITS CREDITS = END BAL N -136,951, ,951,835.96 D C , ,067, ,029,435.33 C , , ,018.26 D , ,331.77 C , ,362, ,352,983.25 N , ,105.91 D 1,632, , , ,974,645.22 D , , D , , , ,946.44 D 1,607, ,607, D , ,889.97 Q - 25

GLBL Q - 26 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: FUND: 0160A1 TREASURY SYMBOL: GENERAL LEDGER BEGINNING DEBIT CREDIT NET ACCT BALANCE BALANCE BALANCE BALANCE ,867, ,003, ,136,457.70 ,684, ,029, ,345,244.91 ,325, , ,189,000.75 , , ,109.95 , ,915.50 ,469, ,206, ,736,261.72 , ,412, ,845,086.99 ,030, , ,003,579.89 , , ,471.19 ,480, , ,474,095.15 ,556, ,242, ,749, ,049,887.02 ,312, ,329, ,249, ,392,903.53 , , , ,120.90 ,045, ,442, ,842, ,645,324.41 Q - 26

MSGL Q - 27 ACTION: R TABLEID: MSGL USERID: S104 FSC
*** MONTHLY SUMMARY GENERAL LEDGER BALANCE INQUIRY SCREEN *** FY FUND BFY GL ACCT A/O STN FCP/PRJ BOC/REV SRCE REPT CATG A AE FISC MONTH NET AMOUNT ,607.77 ,152.57 03- 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 03-*L009 HEADER CHANGE Q - 27

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 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

Accounting Period Definitions
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 1st. 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
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: 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 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 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. September 24, 2009 is the last day payments can be made for appropriations expired as of the end of BFY 04 (i.e , 363/40160, 363/40161, , , , 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. 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, Examples of held FSC interfaces include: CAPPS Receivers and Payments; Prime Vendor Subsistence EDI; FEDCAP; CX files; and FedTraveler. Non- FSC 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 1st and October 2nd will be accelerated to pay on September 30th. September 30, 2009 is the last day to process transactions affecting accounting period 12 for September 2009 business. 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 AMAFMC, 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 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. 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 ( 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 ). 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

Nationwide Accountant
Direct questions concerning annual close to FAS staff as follows: 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 Accounting Center (ALAC) per the Year-End VBA Letter XX. VISN/Organization Nationwide Accountant VISNs: 2, 4, 5, 7, 8, 10, 17, 20, 99 Other Stations: 101 Primary: Sandra Gibson (512) Alternate: Veronica Carmicheal (512) VISNs: 9, 21, 23 Area Office: Southern, Western Primary: Brenda Burton (512) Alternate: Ray Medrano (512) 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) Alternate: Sandra Gibson (512) VISN: 6, 11, 16, 18, 22 Primary: Ray Medrano (512) Alternate: Brenda Burton (512) Supervisor Crystal Russell (512) Q - 41

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 Advance copies may be faxed to or ed to 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 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

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. 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. 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, 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 User’s Guide, page B-65. Do not delete TM rejects from SUSF. E. REJECTED CAPP/CERTIFIED PAYMENTS 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 Station’s unobligated balances by $100 or more. 2. The last day for FSC to process rejects is September 28, 2009. Q - 44

Q - 45 IV. FY09 Annual Close Checklist Annual Close Item Accomplished
Memo Ref # 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 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

Q - 46 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 B2/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. October 1, 2009 – coordinate September 2009 Trial Balance corrections with respective office (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. Annual Station Certification letter is based on Accounting Period 13 III. A.3. 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: DOCID: CR 04 123456789 STATUS: REJCT
OF BATID: SUB STN: /15/09 01- LINE: 001 REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: 0151A1 STATION/SAT: FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: JURY CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: I/D: UNAPPLIED DEP NO: AGR NO: DESCR: 02- LINE: REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: STATION/SAT: FCP/PRJ: JOB NO: REV SRCE/SUB: CLSD BFYS: CLSD FUND: AMOUNT: I/D: UNAPPLIED DEP NO: A--*HP03-DOCUMENT ERRORS DETECTED 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 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 01- BFYS: 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 TREASURY SYMBOL: SHORT NAME: GOE FUND CLASS: 01 FUND CATEGORY: FUND GROUP: AGENCY: AGENCY NAME: DEPT. OF VETERANS AFFAIRS AGY LOC CODE: OMB ID CODE: 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: FUND: 0151A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT: Q - 51

FCAT Q - 52

ACED Q - 53

Budget Object Class ACED ACEN ACEV BOCT Q - 54

ACED Q - 55

ACEN 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 AR Y N N Y N CASH RECEIPT - REVENUE 02- 03- 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 14- 15- 16- Q - 57

BOCT Q - 58

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 AR Y N N Y N CASH RECEIPT - REVENUE 02- 03- 04- 05- 06- 07- 08- 09- 10- 11- 12- 13- 14- 15- 16- Q - 60

TCAT ACTION: R TABLEID: TCAT USERID: S104 FSC
TRANSACTION CATEGORY REFERENCE DATA SCREEN KEY IS TRANSACTION CODE 01- TRANSACTION CODE: CR TRANSACTION CATEGORY: CR TRANSACTION DESCR: CASH RECEIPTS LIQ TOLERANCE: 000 % LIQ TOLERANCE AMT: SHIPPING LIQ TOLERANCE AMT: 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: DOCID: CR 04 123456789 STATUS: REJCT Q - 62

CRO5, cont. COMMND: DOCID: CR 04 123456789 STATUS: REJCT Q - 63

CR05 cont’d COMMND: DOCID: CR 04 123456789 STATUS: SCHED
OF BATID: SUB STN: /15/09 01- LINE: 001 REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: 0151A1 STATION/SAT: FCP/PRJ: JOB NO: COST CTR/SUB: BOC/SUB: REPT CATG: REV SRCE/SUB: JURY CLSD BFYS: CLSD FUND: CHECK NO: ACTION OUT: GL ACCT: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: MISCN AMOUNT: I/D: UNAPPLIED DEP NO: AGR NO: DESCR: 02- LINE: REF TC: REF DOC NO: REF LINE: TRANS TYPE: BFYS: FUND: STATION/SAT: FCP/PRJ: JOB NO: REV SRCE/SUB: CLSD BFYS: CLSD FUND: ADV IND: ADV: ADV NO: TRAV TYPE: VND/PRV: AMOUNT: I/D: UNAPPLIED DEP NO: Q - 64

INQUIRY TOOLS YOU KNOW YOU WANT GO TO TYPE IN Vendor Name
FMS Vendor ID code VNAM Vendor Code All transactions processed for this vendor VXRF Vendor ID Code Vendor Code, Payment Trans Code All payments (of a particular type) processed for this vendor Vendor ID, Trans Code and Station # Trans Code & Purchase Order Number Receivers/Payments processed against a Purchase Order number 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. Q - 65

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 Trans code and Purchase order number Vendor ID 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. Q - 66

INQUIRY TOOLS YOU KNOW YOU WANT GO TO TYPE IN
Vendor Code and Invoice Number Check Number and/or Payment Transaction ID and/or Amount Paid IVCH Check number/Trace Number Nature of Payment CHKL/ EFTL Check Number/Trace Number. To see the vendor name and address, leaf to CHKH/EFTH Vendor Code, Payment Trans and Number Check Number and Amount VXDD Vendor code, Trans Code and Document Number Q - 67

VXDD / TSCL TABLES ACTION: R TABLEID: TSCL USERID: S104 BMT
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: TC: MV NUMBER: 537Z TRAVEL ADVANCE NUM: TREAS POST POST BACK REC ACT TREAS DET EXP OUT LN TYP FY DOC NUMBER AMOUNT IND IND IND IND IND P 10 A M , C Y Y F N 02- 03- ACTION: R TABLEID: TSCL USERID: S104 BMT *** TREASURY SCHEDULE CONTROL LINE INQUIRY SCREEN *** 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: INDICATORS - TREAS ACT: C POST TREAS ACT: Y POST DETAILS: Y EXP: F BACKOUT: N CONF/REJ DATE: P CHECK/ O PAYMENT VOUCHER REC PAYMENT TRACE S VENDOR CODE TC NUMBER ADV NO LN TYP AMOUNT NUMBER T MV 537Z P , Y CT 538C P , Y CT 554C P Q - 68

EFTH / EFTL TABLES ACTION: R TABLEID: EFTL USERID: S104 BMT
ACTION: R TABLEID: EFTH USERID: S104 BMT *** EFT HEADER INQUIRY SCREEN *** KEY IS TRACE NUMBER, CONFIRM DATE, D.O. 01- TRACE NUMBER: CONFIRM DATE: D.O.: 220 SCHD FISC YEAR: 08 SCHD CAT: A SCHD TYP: M AGENCY SCHEDULE NO: AMOUNT: , CANCELED IND: N VENDOR CODE: REASON CODE: PAYEE NAME: INTEGRATED CONST TECH CORP VENDOR BANK NAME: KEY BANK ABA NUMBER: CITY/STATE: CLEVELAND OH ACCOUNT TYPE: C ACCOUNT NUMBER: CORR BANK NAME: CORR ABA NUMB: ACTION: R TABLEID: EFTL USERID: S104 BMT *** EFT DETAIL INQUIRY SCREEN *** KEY IS TRACE NUMBER, CONFIRM DATE, DISB OFFICE, PAYMENT VOUCHER TC, PAYMENT VOUCHER NUMBER, ADV NUM, PAYMENT VOUCHER LINE, REC TYP TRACE NUMBER: CONFIRM DATE: DISB OFFICE: EFT AMOUNT: ,165.34 PAYMENT VOUCHER REC TC NUMBER ADV NUM LINE TYP AMOUNT 01- MV 537Z P ,165.34 02- Q - 69

SECTION R VA CHART OF ACCOUNTS

SECTION S TEST YOUR SKILLS

SECTION T OFM BULLETINS

VA Directives, Handbooks, Bulletins
OFM BULLETINS 07GB1.05 FY 2007 FINANCIAL REPORTING REQUIREMENTS FOR ENVIRONMENTAL AND DISPOSAL LIABILITIES 23-Aug-07 07GB1.06 FY 2007 FINANCIAL REPORTING REQUIREMENTS FOR DEFERRED MAINTENANCE 05GA1.04 ACCOUNTING POLICY GOVERNING REBATES AND REFUNDS 29-Jul-05 05GA1.05 ACCOUNTING FOR NON-MONETARY TRANSACTIONS (BARTERING) 16-Aug-05 VHA DIRECTIVE MEDICAL CARE COLLECTIONS FUND (36X5287) 6/14/ Expires: MAY 31, 2010 VA Directives, Handbooks, Bulletins - T - 1

SECTION U GENERAL LEDGER ACCOUNTS BY FUND

CONGRATULATIONS! YOU ARE NOW A CERTIFIED FMS/SGL EXPERT! Q - 58

THE KEYS TO SGL & FMS a/o Oct 09.

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THE KEYS TO SGL & FMS a/o Oct 09.

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