1. Identify Master Data Elements
U.S. ARMY SOLDIER SUPPORT INSTITUTE
Financial Management School – Advanced Individual Training
542-36B10 - Financial Management
Identify Master Data Elements
Show Slide#1
SCOPE
Identifying Master Data Elements is a lesson designed to examine and explain the Standard Financial Information Structure (SFIS) of the General Fund Enterprise Business System (GFEBS). At the conclusion of this lesson, students should be able to identify the Application of Funds, Fund, Fund Center, Functional Area, Cost Element, Funded Program, Reference Number, and Agency Accounting Identifier Code of the master data element. This lesson should also assist Financial Managers with understanding of the relationships between legacy accounting data and (modern) master data elements. Identifying GFEBS Master Data Elements enhances knowledge's and skills gained in ELO 1.1 and supports learning objectives preferred to be achieved in ELO 1.3.
Method of Instruction: Discussion

2. Learning Objective Action: Identify Master Data Elements
Conditions: In a classroom environment students will work as a member of a small group/individual using DFAS-IN Regulation 37-1, DFAS- IN , Army Funds Management Data Reference Guide, and the slide presentation for immediate referencing.
Standard: Students will be assessed within 75% accuracy by demonstrating the ability to correctly identify all of the master data elements (line of accounting) and its purpose.
Show Slide #2
Facilitator Note:
Action: Identify Master Data Elements
Conditions: In a classroom environment students will work as a member of a small group/ individual using DFAS-IN Regulation 37-1, DFAS-IN , Army Funds Management Data Reference Guide, and the slide presentation for immediate referencing.
Standards: Students will be assessed within 75% accuracy by demonstrating the ability to correctly identify all of the master data elements (line of accounting) and its purpose.
Learning Domain: Cognitive
Level of Learning: Knowledge
Safety Requirement: Everyone is responsible for safety. A thorough risk assessment must be completed prior to every mission or operation. Food and drinks are not allowed near or around electrical equipment due to possible shock or damage to equipment. Exercise care in personal movement in and through such areas. Avoid all electrical cords and associated wiring. In the event of an electrical storm, you will be instructed to power down equipment.
Risk Assessment Level: Low
Environmental Consideration: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects.
Evaluation: This lesson will test your ability to properly log into GFEBS, research given references, and properly make inputs into the training environment. Students must attain an average of “Go” on the practical exercise.
Instructional Lead-In: Today, it is essential that all Soldiers (CVS Clerks assigned to specific roles) are able to understand the master data elements that form the line of accounting (LOA). In order for you to grasp a better understanding of the LOA, each element will be broken down during this lesson.
2. TRAINING AIDS
This lesson is taught in a large group classroom setting with personal computer systems, Panasonic projection televisions, Mr. Podium MP42 Lectern, indoor speakers, Touch panel TPS-3100I Crestron, Ceiling mountable projector, internet access, and dry erase/white board.
3. CONDUCT OF LESSON
4. INSTRUCTOR ADDITIONAL READING(S)/MATERIAL
N/A
5. TRAINING AIDS
This lesson is taught in a small group classroom setting with personal computer systems, Panasonic projection televisions, Mr. Podium MP42 Lectern, indoor speakers, Touch panel TPS-3100I Crestron, Ceiling mountable projector, internet access, and a dry erase/white board.

3. Coded Numbers Breakdown
6. All new and re-issued consumer Debit cards must display the Debit hologram.
7. The magnetic stripe should appear smooth, with no signs of tampering.
1. All MasterCard account numbers start with 5. The embossing should be uniform in size and spacing, and extend into the hologram.
5. The three-dimensional hologram, which may appear on the front OR the back should reflect light and appear to move.
8. The last four digits of the account number appear on the signature panel in reverse indent printing.
9. The three-digit CVC2 appears to the right of the signature panel.
Show Slide #3
Facilitator note: Place the slide presentation into normal viewing mode. Explain to the class that this slide contains an example of a Line of Accounting used by MasterCard. The numbers on a credit card and debit card represent a line of accounting.
The concrete experience serves as a trigger of past experience, knowledge, and it is also a focusing mechanism for the lesson that follows to support the teaching of new content. The collective intent is to force the student to connect to the lesson and is the precursor to intuitive thinking of experiential learning model.
There are several sets of numbers on both debit and credit cards, which share the same characteristics. Each set of numbers has a specific purpose, such as to identify your account number, the identity of the card issuer, to ensure the correct account is being charged, and to prevent others who access your account number from making unauthorized purchases. All the numbers shown on your debit or credit card should be shared sparingly. If these numbers fall into the wrong hands your checking account could be in jeopardy, as well as your personal information and credit history. An understanding of where the numbers are and what they mean could help keep you safe.
There are a string of digits on a Visa and MasterCard, the most common issuers of debit and credit cards, have 16 digits. These digits represent the card issuer and your specific account number.
Read after #1: The remainder of the digits are to identify which specific bank issued the card, as well as your specific account number and account type. The account type is defined by the card issuer.
Read with #9: This is the meaning of CVC2 = Card Verification Code 2 or security code number, is located on the back of most cards.
Publish and Process (15 Minutes)
During this phase of the Army Learning Model the instructor will solicit responses of the students’ reaction to the concrete experience. The student’s will reflect on their experience and knowledge of the topic and they will begin a reconciliation of where they are and, if successful, where they will be at lesson end.
The critical portion of this part of the ELM process is to force the students to reflect. As the instructor you can achieve this by asking a series of thought influencing questions, for example:
Why is it important for each individual to have a specific account number?
How can you use the information in the future to prevent fraud?
How was this information helpful in helping you understand the accounting process?
Having the students think critically is the ultimate goal of publish and process. Force the students to explain their answers; meaning, how and why did they derive at the solution to the questions.
As the instructor, you should be also looking for responses that will help the student’s transition from publish and process to generalize new information. During this process, remind the students of lesson objectives as they transition from publish and process into generalize new information.
10. The word "MasterCard" is printed repeatedly in multi-colors at an angle on a tamper-evident signature panel.
2. The pre-printed Bank Identification Number (BIN) must match the first four digits of the embossed account number.
3. The valid date lists the last month in which the card is valid.
4. Issuers have the option of placing a holographic magnetic stripe on the card back, replacing the Globe hologram or the Debit hologram.

4. Standard Financial Information Structure (SFIS)
A system designed to describe federal government financial transactions through the use of a series of alpha and numeric symbols commonly known as an accounting classification or line of accounting (LOA).
Show Slide #4
Facilitator note: Refer students to DFAS-IN , 4A-SFIS, page 21-SFIS-1
Definition and Purpose of SFIS (MASTER DATA in GFEBS): The Master Data System is referred to as the SAP (Systems Application Products) Business Language in the DFAS-IN Manual that governs its use. The use of Lines of Accounting, rather than words and phrases, in recording financial transactions saves both time and space. Current efforts are focusing on identifying values for data elements needed to post transactions to the Department's general ledgers and support the generation of financial statements
This system precludes the misinterpretation of data through the use of standard transaction definitions. It also facilitates the automation of financial records and reports in GFEBS (General Fund Enterprise Business System).
NOTE: The Standard Financial Information Structure (SFIS) is nothing more than the uniform standard language of GFEBS.
Master Data is also commonly referred to as a line of accounting when placed on documents. As Financial Managers, you will see lines of accounting cited on documents or will be required to place lines of accounting on documents. It will be your responsibility to ensure that the line of accounting.

5. Master Data Elements (LoA)
D A76VV QLOG WBS/IO/CC (0)21001
Fund
Basic Symbol
Period of Availability
Supplemental Appr ID 1
Fund Type Designator D
Fiscal Year of Issue
Cost Object /Funded Program
“ARMY”
WBS Element S
Internal Order
Cost Center 76VV0065
Functional Area
Army Program Element
Mgmt. Decision Package QLOG
Blank space
GFEBS Document/Assigned Reference Number
GFEBS-DRN
Show Slide #5
Facilitator note: Refer the students to the Army Funds Management Data Reference Guide, Chapter 3, par & Table 4 on page 3-13.
GFEBS Funds Management Master data describes the address. Master data supports transactional data processing, which is information on a single event, such as a purchase requisition or the dollar amount to pay for something. GFEBS creates a unique identification number for each transaction and associates each transaction to the related transactional data. Information about the transaction is automatically shared with other related actions.
Express to the students that when performing various tasks in GFEBS, they will be working with all or parts of the master data element and it will not necessarily be in a particular order.
**The element in the LoA that represent the Operating Location has been referred to as Fiscal Station Number and Agency Accounting Identifier Code. For this lesson Agency Accounting Identifier Code will be used. **
Funds Center/Cost Center _
Funds Center A76VV
Appropriation Sponsor A
Operating Agency
Funding Level V
Funding Level V
Cost Element/Commitment Item
US Standard G/L Account
Object Class
Additional Specific Detail 17
Department Code
21 - Dept. of the Army
57 - Dept. of the Air Force
84 - Armed Forces Retirement Home
Agency Accounting Identifier Code/Fiscal Station Number

6. Department Code 021 021 - Dept. of the Army
Department Codes
021 - Dept. of the Army
057 - Dept. of the Air Force
084 - Armed Forces Retirement Home
018 - United States Postal Service
019 - Department of State
020 - Department of the Treasury
Show Slide #6
Facilitator note: Ref: DFAS- IN Manual ** PAR 21-DP for the entire list of Department Codes. or
Department Code 021: The Department Code is normally a two or three-digit number that identifies the military department or government entity responsible for administering the appropriation. The 3 digit code will be used during this lesson and in the TED. The department code is not a part of the GFEBS LoA, but it is embedded in the Army financial system.
The department code is not a part of the GFEBS line of accounting, but it is embedded in the Army financial system. Our services sister and other DoD organizations have their department codes embedded in their ERP systems as well.
The main point to remember here is that, you may do financial transactions with other DoD agencies, and you have to use their department code in these transactions. The U.S. Army is the only branch currently utilizing GFEBS.
REF: 21-DPT in the Army Funds Management Data Reference Guide.
018 - United States Postal Service
019 - Department of State
020 - Department of the Treasury
021 - Department of the Army, General Funds
023 - U.S. Tax Court
057 - Department of the Air Force, General Funds
084 - Armed Forces Retirement Home
REF: Go to DFAS- IN Manual ** PAR 21-DP for the entire list of Department Codes
D16 A76VV K QLOG “ARMY” CC, WBS, or IO

7. Fund 202010D16 Basic Symbol Year(s) of Availability
Supplemental Appn. ID
Fund Type Designator
Fiscal Year of Issue
2020 1
Show Slide #7
Facilitator note: Refer the students to the Army Funds Management Data Reference Guide.
Fund: The fund master data element code consists of 11 Characters. The last 2 spaces are for future use. It is separate and distinct fiscal/accounting object containing a self-balancing set of accounts used to budget and control costs as well as to identify source and use of funding. For the Army, the most common (5) elements are listed. The Fund is used to budget and control costs as well as identify the source and use of funding.
Fiscal Year of Issue: The Fiscal Year of Issue identifies the year that Congress appropriated the funding. We will use (XX) to represent the current fiscal year in the Practical Exercises and MESLs
REF: >22-FY-2, explain slides 6-10 D 16
D16 A76VV K QLOG “ARMY” CC, WBS, or IO

8. Fund (Cont’d)- Appropriation Symbol
D16 A76VV K QLOG CC, WBS, or IO
An appropriation is an authorization, by an Act of Congress, to make payments out of the Treasury for specified purposes. These four digits of the “Fund” indicate the Treasury Fund Group to which the accounting classification applies. The digits identify the type of funds or major purpose of the appropriation (the “Color of the money”).
Examples:
Show Slide #8
Facilitator note: The Appropriation Symbol is an authorization, by an Act of Congress, to make payments out of the Treasury for specified purposes. These four digits of the Application of funds indicate the Treasury Fund Group to which the line of accounting applies. The digits identify the type of funds or major purpose of the appropriation Operation and Maintenance, Army (OMA)
The references are on the Army Data Reference Guide homepage. The Appropriation symbols will have AO in front of the Appropriation Symbol. (AO-2010, AO-2040, etc.)
Military personnel, Army
Operations and Maintenance, Army (OMA)
Other procurement, Army
Research, Development, Test and Evaluation (RDT&E)
Military Construction
Afghanistan Security Forces Funds

9. Fund (Cont’d)- Year(s) of Availability
D16 A76VV K QLOG CC, WBS, or IO
This element represents the amount of Fiscal Years this appropriation is available for the obligation of funds. The amount of years vary based on the Appropriation Symbol and purpose of the funds.
Examples:
Appropriation Symbol:
Typical Years of Availability:
Show Slide #9
Facilitator note: Year(s) of Availability (1). The third part of the Application of Funds is the year of availability. The year(s) of availability code is a one-digit code that identifies the period(s) or FY(s) in which Congress made the funds available for obligation.
Explain to the students that the 1 can also be an X for no years.
Facilitator Note: Additional information is located in the DFAS-IN , you can use AO-2020 for additional details on the subject.
Military personnel, Army
1 Year
O&M, Army (OMA)
1 Year
Other Procurement, Army
3 Years
RDT&E
2 Years
MilCon
5 Years
Joint IED Defeat Fund
1 Year

10. Fund (Cont’d)- Supplemental ID Appropriation
This code identifies the number of congressionally awarded supplements that have been added to the “Base Appropriation” of funds. A “0” (zero) in this field indicates that this is the “Base Appropriation” and that no supplemental funds have been added.
Show Slide #10
Facilitator note: Refer students to the Ref: Guide>4.2.1>position 6
Supplemental Appropriation ID (1). The fourth part of the Application of Funds are the Supplemental Appropriation ID. The Supplemental Appropriation ID identifies each supplemental appropriation enacted by congress that is in addition to the original Appropriation Act for each fiscal year. In this line of accounting “1” is the first additional supplemental appropriation. It is the 2 overall appropriation for this LoA.
Facilitator note: Ask Students; Question: What does the supplemental appropriation ID 3 mean?
Answer: Congress enacted THREE additional supplemental appropriations. It is the FOURTH overall appropriation.
D16 A76VV K QLOG CC, WBS, or IO

11. Fund (Cont’d)- Fund Group Designator
This code indicates how this appropriation affects a particular Budget. The code will indicate if the appropriation affects one’s budget directly or if the money utilized will be reimbursed to the managing Budget Activity.
D16 A76VV K QLOG CC, WBS, or IO
Codes: D
Direct Funds F
Reimbursable Funded (FRA)
Show Slide #11
Facilitator note: Fund Type Designator (D).The fifth part of the application of funds is the Fund Type Designator. The fund type designator identifies whether the fund Is Direct, Reimbursable, Funded or Reimbursable, Automatic. Point out to the students the different fund types within the application of funds.
Fund Type Example
D = Direct D09
F = Reimbursable, Funded F09
A = Reimbursable, Automatic A09
  X = No Year Appropriations **X
R = Receipt Accents **R
T = Trust **T A
Reimbursable Automatic (ARA) T
Trust Fund R
Receipt Account and Deposit Funds Z
Non-Reportable 11

12. Fund (Cont’d)- Fiscal Year of issue
This element identifies the Fiscal Year of issue applicable to the appropriation or fund being described by the Line of Accounting. The Fiscal year is considered a "critical" accounting classification element and is never left blank as a default value, even for accounts without fiscal year applicability such as receipt, deposit, or clearing accounts or no-year budget execution appropriations/funds.
The “16” in this line indicates these appropriated funds were issued on Fiscal year 2016 (1 October 2015).
Show Slide #12
Facilitator note: Ref:37-100>22-FY-2  
Fiscal Year of Issue (16). The Fiscal Year of Issue identifies the year that Congress appropriated the funding.
Facilitator note: We will use (XX) to represent the current fiscal year in the Practical Exercises and MESLs
D16 A76VV K QLOG CC, WBS, or IO

13. Fund Center
A76VV
The Fund Center contains information about specific organizational elements within the Army that are authorized to receive, distribute, and manage funds. Also referred to as budget objects, Fund Centers manage and distribute funds for the costs incurred. It consists of 4 critical elements:
TOP A
Appropriation Sponsor (A-Always Army)
Funding Hierarchy 76
Operating Agency (OA) FORSCOM)
Organization(Region)
Show Slide #13
Facilitator notes: Ref Guide>chap 8> You will use the word document and the excel spread sheet to explain the (click on Data Reference folder) to research.
This slide is used to display the funding hierarchy.
A= Army Level
76 = FORSCOM
VV =Installation
Facilitator note: Refer the students to the Summary Sheet.
Funds Center: Fund Center record contains information about specific organizational elements within the Army that are authorized to receive, distribute, and manage funds.
Note: The first four digits of the Cost Center will match the last four digits of the Funds Center and explain that each instillation will have their own fund center.
Positions 1 - 5: Fund Center records contain information about specific organizational elements within the Army that are authorized to receive, distribute, and manage funds.
Funds Center/Cost Center: A76VV
Position Represents Example
  Appropriation Sponsor A (Army)
2-3 Operating Agency 76 (FORSCOM)
4-5 Level 3 and 4* V V (ASN/Organization) Fort Stewart
*Funding levels: Level 1- Department of the Army Level 2- MACOM Level 3- Installation of Activity Level 4- Subordinate unit or activity.
Note: Army organizations can choose the level of their Funds Center structure (level 3 or level 4 only).
NOTE: Four-digit Funds Center represents a control number locally assigned by the Operating Agency (OA) for each specific allotment or allowance of funds that it issues to an installation or activity. Funds Center/ Cost Centers are not published in any Army regulation. The cost center is the physical location. V
Installation V
D16 A76VV K QLOG CC, WBS, or IO

14. Fund Center A2ABM A - Appropriation Sponsor (A - Always Army)
2A – Operating Agency (IMCOM)
BM– Region (Southeast)/Installation (Fort Jackson)
_________________________________________________________________
Fund Center Cost Centers
A2ABM 2ABM000X (SERO FT. Jackson)
(Southeastern
Regional Office
FT. Jackson)
2ABM001 (FT. Jackson Garrison CMD)
TOP
Funding Hierarchy
Show Slide #14
Facilitator note: This is a review of the fund center and cost center for Ft. Jackson. This is another breakdown of Fort Jackson Fund center/cost center.

15. Cost Element = GLAC + Commitment ItemK7
US Standard General Ledger Account (GLAC)
Object Class
Additional Specific Detail
6100 26 K7
Show Slide #15
Facilitator Note: Refer the students to the Summary Sheet.
This is an eight-digit code that identifies the nature or the physical characteristics of the expenditure (such as military and civilian pay; travel of personnel; supplies; equipment; rents; utilities, etc.) It is composed of the United States Standard General Ledger (USSGL) code and the Commitment Item (CI).
General Ledger: is the main accounting record of a business which uses double-entry bookkeeping. It usually includes accounts for such as current assets, fixed assets, liabilities, revenue and expenses items, gain and losses. Example: OMB push money down to this cost object for example object class 26. This money will cover everything in this specific series (Supplies and Materials).
The first two digits of the Commitment Item are created from the Office of Management and Budget (OMB) defined object class. The 4-character Funds Management (FM) commitment item contains additional detail information beyond the detail directed by OMB. All FM commitment items are tied to an OMB Object Class.
Cost Element/Commitment Item:
Position Represents Example
GLAC (general ledger chart of accts) (Operating Expenses)
OMB 2 Character Object Class (Supplies and Materials)
Depot Level Reparable (Depot Level Reparable)
2 (Non-depot Level Reparable)
3 (Unclassified)
Material Category (Combat Vehicle Repair Parts)
D16 A76VV K QLOG CC, WBS, or IO

16. US Standard General Ledger Account (GLAC) (ex. 610000)
General ledger accounts are the backbone to any accounting and financial
information that comes out of an organization. They cover all aspects of a
business with regard to the flow of money and can be broken down to as fine a
detail as an organization chooses. The accounts are divided into categories and
can give the balance of any area of the business at a glance.
D16 A76VV K QLOG WBS/IO/CS
Show Slide #16
Facilitator note: The General Ledger also commonly referred to as an accounting ledger, a general ledger is a primary accounting record used by a business to keep track of all the financial transactions. All financial transactions, debits and credits are recorded or posted,” in the general ledger, regardless of whether or not they post to a subsidiary ledger (sub-ledger), such as accounts receivable or cash. These values can provide the information used to generate all of the organization’s financial statements.
Facilitator Note: Have the students go to this website.
Scroll down to the Section I: Chart of Accounts and click on the  Word File under Section l: Chart of Accounts 16

17. General Ledger Accounts Categories
General accounts are broken into seven categories: assets, liabilities, net
position, revenue, expense, gains and losses.
Assets are basically all things owned by the company that are of any value.
Liabilities are anything owed by the company.
Net position is the result of the value of the assets minus the liabilities.
Revenue is the income brought in by the operating of the business.
Expense is the spending of money by the company to operate the business.
Gains and losses are the incoming and outgoing of funds that do not have
to do with the normal revenue and expense.
An example would be the sale of an asset, and whether there was a profit made on the
sale.
Show Slide #17
Facilitator note: Ref: DODFMR Vol 4, Chap 16 June 2012
When using the United States Standard General Ledger Account as a reference, be aware that the FY 2014 Reporting will display the GLAC with 2 additional numbers (00). During this lesson you will see the GLAC used in a LOA without the additional numbers. When the GLAC is part of a question it should appear with the additional (00).
Asset: automobile, computer, home
Liabilities: credit card debt, loan,
Net Position: Foreign exchange currency, commodities. It can also be the amount or total assets held by an organization as well as the ownership status of an institution’s investments.
Revenue: example could be if you owned rental property the funds received from the rent is the revenue. The sale of automobiles at a car lot would be a revenue. (Income that a company receives from its normal business)
Expense: Utilities (electric, water, gas) cable bill, cell phone bill, travel, office supplies
Gains or losses: Gains or losses result from the sale, exchange, trade or disposition of government assets. Gains or Losses. When a transaction occurs with the public or another government entity for a price which is unusual or nonrecurring, a gain or loss must be recognized rather than revenue or expense so as to differentiate such transactions. Gains or losses result from the sale, exchange, trade or disposition of government assets (with the exception of inventory held for sale) 6. As a general rule, any difference between the sales proceeds at more or less than the book value of an asset is recognized as a gain or loss when the asset is sold.
EXAMPLE: Initial issue of equipment, when it is turned in the value has depreciated because of normal wear and tear. It is not the same value when it was received. When you purchase a new car, the value of the car depreciate once it has been purchased and driven off the lot. 17

18. General Ledger Structure
Account Categories and Definitions. There are seven major categories in the USSGL. These are further classified as real, nominal, budgetary, and/or proprietary accounts.
  A. Real accounts are those balance sheet accounts that remain open and are available during the business life cycle. Assets, liability and net position accounts are classified as real accounts.
B. Nominal accounts are those accounts that are closed at fiscal year-end or at the end of the accounting period. Expenses, revenues, and gains/losses/extraordinary items are classified as nominal accounts.
  C. Budgetary resource accounts are used in conjunction with real and nominal accounts. Budgetary resource accounts track budgetary execution and funding, and serve to meet the fiscal requirements of appropriation managers. GLACs numbered 4*** are classified as budgetary accounts.
  D. Proprietary accounts are those which present the financial position of the government operation. They therefore serve primarily for the production of financial reports to meet the needs of internal financial managers and external users. Proprietary accounts include all GLACs except the budgetary accounts.
Show Slide #18
Facilitator note: Refer students to: 6
Emphasize which accounts fall in each classified accounts:
Real Accounts = asset, liability and net position account
Nominal Accounts = expenses, revenues, gains, losses, and extraordinary items.
Budgetary Resource Accounts = GLACs numbered 4***
Proprietary Accounts = -include all GLACs except the budgetary accounts.
The USSGL accounting process encompasses both proprietary and budgetary data. This integrated process is built upon the detailed principles and procedures prescribing how accounting events are measured, recorded, classified, summarized and reported. 18

19. The basic 6-digit USSGL accounts classification
Number
Title
Normal Balance
100000
Assets
Debit
200000
Liabilities
Credit
300000
Net Position
400000
Budgetary
Debit/Credit
500000
Revenue Other Financing Sources
600000
Expenses
700000
Gains/Losses/Misc Items
800000
Memorandum
The normal balance indicates the account balance is usually a debit or credit. If the normal balance for an account is a debit, then a debit to the account will increase the balance, while a credit will decrease the account.
Show Slide #19
Facilitator note: STEPS TO GET TO THE USSGL CHART OF ACCOUNTS FY14
Step 1: Type in this link:
Step 2: Scroll down and look for USSGL in the left column. Click on USSGL
Step 3: After you click on USSGL, in the same column click on USSGL Archives
Step 4: In the center of the page, click on the link for USSGL TFM Archives.
Step 5: Click on Part 1 Fiscal 2014 Reporting in the center of the page.
Step 6: Click on the PDF for Section I: Chart of Accounts (includes Cover Page)
Facilitator note: If the PDF will not open, select the “word document” icon, open file, click “Allow”, enable contents, click on “VIEW” at the top of the screen, and select “Edit” for a better view of the document. Have the students save the word document on their desktop as a short cut.
The general ledger utilizes double-entry bookkeeping, when a transaction occurs, it always affects two of these accounts in equal and opposite ways; it is a debit to one and a credit to another. The total amount of debits should always equal the total amount of credits, so if the two do not match up, it indicates that an error has been made. This comprehensive and balanced format is one reason why the account ledger is used to create financial statements.
USSGL accounts appearing in bold are new or indicate a change from the last USSGL TFM Supplement release (changes to the title, normal balance, and/or definition).
The entire account number series are The series of accounts are available for agencies to record and maintain agency-specific statistical and/or memorandum data.
Instructor: Have the students research some of the accounts so that they may become familiar with the regulation. 19

20. Commitment Item/Cost Element
The Commitment Item is a four-digit code that identifies the nature or the physical characteristics of the expenditure (such as military and civilian pay, travel of personnel, supplies, equipment, rents, utilities, etc.) instead of the intended purpose of the items. With SFIS, this code may be accompanied by the United States Standard General Ledger (USSGL) code and will often be displayed in GFEBS it its entirety (i.e., K7).
Example Commitment Item Series:
21** - Travel and Transportation of Persons
22** - Transportation of Things
23** - Rents, Communications and Utilities
24** - Printing and Reproduction
25** - Other Contractual Services
27** - Service Charge Functions
31** - Equipment
43** - Interest and Dividends
Show Slide #20
Facilitator note: Instructor and Students go to > DFAS-IN Manual > 2B-EOR-NonPay change
D16 A76VV K QLOG CC, WBS, or IO

21. Commitment Item (.26K7)
Object classes are categories in a classification system that presents obligations by the items or services purchased by the Federal Government. Major Object Classes 10 Personnel compensation and benefits 20 Contractual services and supplies 26-Supplies and materials 30 Acquisition of assets 90 Other Position 5 – 6: OMB 2 Character Object Class 26 - Supplies and Material Purchases Position 7: Depot Level Reparable (DLR) K - Army Managed DBOF Items (DLR) F - Army Managed DWCF Items (Non‑DLR) Position 8: Material Category 7 - (Combat Vehicle Repair Parts)
Show Slide #21
Facilitator note: Instructor and Students go to > DFAS-IN Manual > 2B-EOR-NonPay change>page25
Every obligation recorded by the Department of Defense must be coded with a Commitment Item. These obligations by Commitment Item must be accumulated and reported to the Treasury on a quarterly basis. We divide the major classes into smaller classes and present them in the Budget Appendix in object class schedules.
Go to chapter 7, scroll down to 7.2, second section OMB Circular A-11, Section 83 Object Classification and show the students the 26 series along with other series listed on the slide.
OMB push money down to this cost object for example object class 26. This money will cover everything in this specific series (Supplies and Materials).
Instructor Question: Ask the students to locate Object Class 40 and tell what 40 represent? Grants and Fixed Charges
D16 A76VV K QLOG CC, WBS, or IO 21

22. Commitment Item/Cost Element Example (General Ledger) Codes
USSGL
(General Ledger) Codes
610000
Operating Expenses/Program Costs (most common)
120000
Foreign Currency
131000
Accounts Receivable
6100.
26K7
Show Slide #22
Facilitator note: This slide shows a variety of General Ledger codes and Commitment Item. Remember the 6 digit GLAC is written as such in the regulation; however, when used in GFEBS it will be the first 4 digits.
21T2- Other TDY Charges i.e., per diem
233B- Purchased Utilities from Commercial Sources CI
252G- Other contractual services
26K7- General Supplies and Materials
31EA- General Equipment

23. Functional Area 131096QLOG Army Program Element
Management Decision Package (MDEP)
131096
QLOG
Show Slide #23
Facilitator note: Refer the students to the Summary Sheet.
Functional Area: The Functional Area is a Funds Management budget object defined as a funds control element, as well as an element to capture execution data. The Functional area element can consist of up to 16 characters; however, not every character is used. All funds will be distributed to specific Functional Areas for execution of funds. It is also used to identify the Army Program Element (APE), Management Decision Package (MDEP), Military Construction (MILCON) projects, and Procurement Standard Study Number (SSN).
The Operation and Maintenance, Army, appropriation is identified by Budget Activity, Budget Activity Group, and Sub-activity Group. Budget activities (BA) are indicated by one digit, budget activity groups (AG) by two digits, and sub-activity groups (SAG) by three digits. An Army Program Element (APE) is formed using the 3-character SAG identifier and a three character code identifying the parent OSD program element. In GFEBS, the APE and an MDEP are combined to form the Functional Area master data element. The Functional Area is also referred to as a Project Code for Military Personnel appropriations.
131096
1 = Budget Activity
13 = Budget Activity Group
131 = Sub-Activity Group
Example: Army Program Element (APE) QLOG- Management Decision Package (MDEP)
Note: Refer students to the > Army Funds Management Data Reference > From the home page click on A0-2020: Operation and Maintenance, Army> Information Click on the folder icon>Select A OMA-FA.PDF (research). This will show additional functional areas for AO-2020.
Management decision packages (MDEPS) account for army resources. MDEPS describe the capability of the total army; active, guard, and reserve. Individually an MDEP describes a particular organization, program, or function and records the resources associated with the intended output. An individual MDEP applies uniquely to one of the following six management areas:
Missions of modified tables of organization and equipment (MTOE) units.
Missions of table of distribution and allowance (TDA) units and army wide standard functions.
Missions of standard installation organizations (SIOS).
Acquisition, fielding, and sustainment of weapon and information systems.
Special visibility programs (SVPS).
Short term projects (STPS).
During programming, MDEPS provide useful visibility. They assist army managers, decision makers, and leaders to assess program worth, confirm compliance, and rank resource claimants. During budgeting, MDEPS help convey approved programs and priorities into budget estimates. They also assist HQDA program evaluation groups post program changes caused by budget decisions and approved funding. During execution, the posted MDEPS help HQDA principals and commanders of major army commands (MACOMS) and other operating agencies track program and financial performance.
D16 A76VV K QLOG CC, WBS, or IO

24. Functional Area element Example
131096
1** Operating Forces (OMA- Budget Activity Group 1)
13* Land Forces Readiness
Base Operations Support
Army Program Elements under the OMA Appropriation
2** Mobilization (OMA-Budget Activity Group 2)
21* Mobility Operations
Strategic Mobility
211000
3** Training and Recruiting (OMA-Budget Activity Group 3)
32* Basic Skills and Advanced Training
Training Support
324000
422000
4** Admin. and Service Wide Service Activities (OMA BAG 4)
42* Logistics Operations
Central Supply Activities
131096
QLOG
Show Slide #24
Facilitator note: Use this slide to show the BAGs and SAGs
1** Operating Forces - OMA- Budget Activity 1
13* Land Forces Readiness – Budget Activity Group
Base Operations Support – Sub-activity Group
3** Training and Recruiting (OMA-Budget Activity Group 3)
32* Basic Skills and Advanced Training - Budget Activity Group
Training Support - Sub-activity Group
VSCW
Training Range Operations
Management Decision Packages (MDEP)
WSUS
MTOE Unit Equipment Support
QLOG
Logistics Activities
FPDE
Night vision 24

25. Funded Program/ Cost Object
WBS/IO/CC
Cost Management objects such as the following listed below, are used to control spending related work orders (WO) and/or projects.
Funds are distributed and staged at the generic Funded Program “Army” until a work order or project has been identified.
Work breakdown structure (WBS) ex. S is a model of the project that organizes project tasks into a hierarchy. It gives you a clear picture of the project and facilitates the coordination and implementation of the project from a management standpoint.
Internal Orders (IO) - ex Cost objects used to plan, collect, monitor, and settle the costs of specific jobs and tasks. used to monitor the costs of short term, long-term, and recurring activities or programs
Cost Center (CC) ex. 76VV0065 – Cost Centers are cost objects in the Controlling Area of GFEBS that represent an organizational unit where cost are incurred.
Show Slide #25
Facilitator note: Refer the students to the Summary Sheet.
Funded Program/ Cost Object: The Funded Program/ Cost Object is used to control spending related to work orders (Reimbursable/Direct work orders) and/or projects. Funds will be distributed and staged at the generic Funded Program “Army” until a work order or project has been identified to distribute funds to a detailed funding program. Once the work order (WO) and/or project is created, the Funded Program is then created using the WO or project number. The funds are then distributed from the generic ARMY placeholder to the created project/work order.
The Funded program can change; based on the project, work order, WBS, cost center, or internal order(s). The cost object can be used to analyze actual cost & target cost.
Question: What is the purpose of the Cost Object?
Answer: The Cost Object/Funded Program is used to control spending related to work orders.
Cost Center: The organizational unit can be defined based on functional requirements, allocation criteria, physical location, or responsibility for costs.
Position Represents Example
Last 4 characters of Fund Center VV
Specific organization and function
Responsible for incurring and capturing cost
D16 A76VV K QLOG CC, WBS, or IO

26. GFEBS Assigned Reference Number
System generated and is used to identify and track each expenditure transaction, from the commitment through the disbursement stage.
Contains six to fourteen characters and is unique to each transaction.
Show Slide #26
Facilitator note: Refer the students to the Summary Sheet.
GFEBS Assigned Reference Number: GFEBS creates/generate a unique identification number for each transaction and associates each transaction to the related transactional data. This information about the transaction is automatically shared with other related actions. The numbers can be generated by several types of transactions, i.e. Purchase Requisitions and Purchase Orders.
We will discuss Purchase Requisitions and Purchase Orders later, in the Spending Chain lesson.
D16 A76VV K QLOG CC, WBS, or IO

27. Agency Accounting Identifier Code
021001
Identifies the accounting office/operating location responsible for maintaining the accounting records of the allotment or allowance of funds.
Show Slide #27
Facilitator note: Refer the students to the Summary Sheet.
Agency Accounting Identifier Code: The Agency Accounting Identifier Code is a six digit code that identifies the Operating Location that is responsible for maintaining the detailed accounting records for the allotment of funds is the AAIC for DFAS in GFEBS. When displayed in the line of accounting it will be or The AAIC is also referred as the Fiscal Station Number (FSN)
AAIC = will always be the same (responsible for outgoing payments) DSSN and ADSN will be different depending on the location.
**The operating location or AAIC has been referred to as FSN. We will use AAIC for the GFEBS lessons.**

28. Practical Exercise Show Slide #28
Facilitator note: Make the PE available to the students.
This phase is student-centered and allows the students to personally measure what they have learned. For this lesson, the students will complete a practical exercise that will require the students to test their knowledge on Master Data Elements. 28

29. Learning Objective Action: Identify Master Data Elements
Conditions: In a classroom environment students will work as a member of a small group/individual using DFAS-IN Regulation 37-1, DFAS- IN , Army Funds Management Data Reference Guide, and the slide presentation for immediate referencing.
Standard: Students will be assessed within 75% accuracy by demonstrating the ability to correctly identify all of the master data elements (line of accounting) and its purpose.
Show Slide #29
LEARNING OBJECTIVE
Review the learning objective and summarize the lesson.