1. Capture Labor Cost Through Time Tracking

2. Terminal Learning Objective
Action: Capture Labor Costs Through Time Tracking
Conditions: You are a GFEBS user with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors
Standards: With at least 80% accuracy, students must demonstrate proficiency to:
Identify Key Terms
Define how GFEBS captures and allocates labor costs
Determine what could cause an error in posting time tracking allocation

3. Identify Key Terms
Standard Rates - Total value of costs planned for an activity type divided by the planned output quantity of the activity type (Planned Input $ / Planned Output Qty)
Labor Costs – Work hours multiplied by the Standard Rate for the activity type and cost center for civilian employees, contractors, or military personnel. Labor costs reflect the planned or actual work on various tasks, activities, service, or projects.
Funded Costs - Value of goods or services received based on obligation of funds by the organization performing the work funded in the organization’s AFP
Unfunded Costs - Costs that are financed by another organization or activity's appropriations, which do not result in any obligation of funds by the organization performing the work (e.g., depreciation, military labor and workmen's compensation payments).

4. Key Terms (Cont.)
Time Tracking - Process or system of recording hours worked against one or more cost objects. Productive hours are recorded against the benefiting cost object for the task, activity, or project where the work was performed. Non-productive hours (e.g., leave taken, administrative meetings) are recorded against the overhead cost center or cost object.
Payroll - Costs of employees for a stated period, which includes salary/wages, bonuses, severance pay, benefits, and other compensation paid to employees, as well as, withholdings, collections, taxes, employer contributions and other deductions paid to other organizations.
Activity Type - Categorizes a production or service output provided by one cost center for another for use in internal activity allocations. Activities are assigned rates to be used during activity allocation

5. Refer to VG# 6 & 7 Key Terms (cont’d)
Automated Time, Attendance, and Production System (ATAAPS) - provides an automated, single-source input for reporting and collecting civilian employee time and attendance (T&A) and labor data; interfaced with GFEBS and Defense Civilian Pay System (DCPS)
Budget Relevant Labor Allocations - Labor costs allocated to direct charge and reimbursable orders that consume available budget and funds
Cost Plan – Estimate costs to provide products/ services; anticipates outcomes from those costs to calculate the cost per output or service
Tracking - Process or system of recording hours worked against one or more cost objects

6. Key Terms (Cont.)
Reimbursable – Contractual relationship between two organizations under which the performing activity provides a product or service to the requesting activity, the costs of which are reimbursed.
Receiver Cost Objects - Activities, tasks, and/or projects where an employee works (internal orders, WBS)
Sender Cost Center - Organizational cost centers to which employees are assigned

7. LSA #1 Check on Learning
Q: This term reflects the planned or actual work on various tasks, activities, service, or projects. A: Q: T/F: The Cost Plan process is the system of recording hours worked against one or more cost objects Q. A reimbursable is a contractual relationship between _____ organizations. A.
Show Slide #7: LSA #1 Check on Learning
NOTE: Read and ask the following check on learning question and facilitate discussion on answers given.
NOTE: The answer to each question will appear when you hit enter.
Q: This term reflects the planned or actual work on various tasks, activities, service, or projects. A:
Q: T/F: The Cost Plan process is the system of recording hours worked against one or more cost objects
Q. A reimbursable is a contractual relationship between _____ organizations. A.

8. LSA #1 Summary

9. Define How GFEBS Captures and Allocates Labor Costs
Roles / Responsibilities:
Payroll Interface Processing
Monitor
Cost ECC Display and Reporter

10. Capture Labor Cost
Labor costs are calculated based on the hours reported in a time-tracking system multiplied by the planned standard rate for that employee.
Time-tracking requires individuals to track their time against Cost Objects (e.g., where they perform their work)
GFEBS allocates the cost of an individual’s hours to the appropriate Cost Objects by multiplying the individual’s hours by a standard activity type rate.
Time tracking file is either received automatically through an interface or entered manually in GFEBS.
Two systems used to
capture Labor Costs
are: ATAAPS and DCPS

11. Inbound Time-Tracking Data from System Interfaces
Used by Army organizations using the Work Mapping Tool (WMT) and ATAAPS to track labor hours.
Upon receiving the info from the interface, GFEBS allows allocation costs of labor hours to the appropriate cost objects (i.e., CC, IO or WBS Element).
Hours provided on the inbound file that have been assigned for a specific pay period to a sender cost center, sender fund, sender functional area, sender activity type, receiver cost object, receiver fund, receiver functional area and action code are summed together

12. System Interfaces(Cont.)
Labor hours multiplied by standard activity type rates calculate labor costs and perform direct activity allocation on a bi-weekly basis to pass relevant costs from the sender cost center to the appropriate cost object
After the inbound WMT or ATAAPS interface is run, GFEBS users check their business workplace for s regarding file-level errors
If no in workplace inbox, the file processed successfully.

13. System Interfaces(Cont.)
If s are received, the user notifies WMT or ATAAPS of the specific kind of file-level error that occurred:
Data missing in header record
Duplicate file check (file already processed)
Mismatch on record count/file count
File sequence not in order with last file processed (ATAPPS only)
- After error resolution, cost allocation documents are created for all valid posting. Records that do not generate valid postings fall to the time-tracking error extension

14. LSA #2 Check on Learning A3.
Q1: What are the 2 systems that are used to capture Labor Costs?
A1:
Q2: T/F: A time tracking file is only received automatically through an interface.
A2:
Q3. After the inbound interface is run, users check their s regarding file-level errors. If no mails, the file ___ / _____
A3.
Show Slide #14: LSA #2 Check on Learning
Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given.
Note: Animated slide
Q1: What are the 2 systems that are used to capture Labor Costs?
A1:
Q2: T/F: A time tracking file is only received automatically through an interface.
A2:
Q3. After the inbound interface is run, users check their s regarding file-level errors. If no mails, the file ___ / _____
A3.

15. LSA #2 Summary

16. Examine Time-Tracking Errors
An allocation will not take place for the following reasons: 
Insufficient funds on the receiver cost object for a budget relevant direct activity allocation
Missing or invalid master data on the time tracking file (Fund, FA, Cost Center, or Activity Type)
Derivation rules for the funding or associated cost element were not properly established
Errors are written to an error log and the interface continues processing subsequent records

17. Job Order Numbers (JON) and Work Centers in ATAAPS
Associated with a work center
Represent an organizational element in ATAPPS and are the key link between an employee and job orders
Cost centers sent to ATAAPS populate the Job Order Number field
The cost center in the work center field is identical to the Cost Center value in the Job Order Number field
GFEBS Cost Objects require a description field to help identify the object for those entering time

18. Manual Time Tracking GFEBS
Manual Spreadsheet
Manual Spreadsheet
Summarized Direct Activity Allocation of labor hours to the appropriate cost objects where the work was performed
Manual Spreadsheet
GFEBS
Cost
Object
Home
Cost
Center
Labor Files
Unique File Name
UIC
Work Date/Pay Period
Inbound
Interface
Hours x
Standard Rate
Cost
Object
Cost
Object

19. Direct Activity Allocation
Cost
Object
GFEBS
Home
Cost
Center
Cost
Object
Hours X
Standard Rate
Cost
Object
GFEBS uses the hours on the inbound file, and performs Direct Activity Allocations on a daily basis.
GFEBS then passes costs from the home cost center to the appropriate cost object where the
hours were documented in the applicable time-tracking system.

20. Budget Relevancy
A transaction is budget relevant if the sender side of a transaction involving Fund, Functional Area (FA), and/or Funded Program differs from the receiver side
If a Fund, FA, or Funded Program on the sending side of a transaction is different from the Fund, FA, or Funded Program on the receiving side of the transaction, the direct activity allocation of costs could be budget relevant or have an impact on funds, depending on the organization's treatment of budget and funds distribution.
A commitment item is either budget relevant or cost relevant, not both.
A budget is a guide to spending that ensures all expenses will be paid on time,
while cost are payment rendered for services or products provided.

21. Derivation Rules
Control how the commitment carry-forward and budget carry-over to the new fiscal year are carried out for individual funds management account assignment
Describe the relationship between a sender account assignment for the old fiscal year and a receiver account assignment for the new fiscal year

22. LSA #3 Check on Learning
Q1: T/F: When speaking on time track errors, these errors are written to an error log and the interface continues processing subsequent records A1: Q2: GFEBS uses the hours on the inbound file, and performs _____ / _____ / _____on a daily basis A2:
Show Slide #22: LSA #3 Check on Learning
Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given.
Note: Animated slide
Q1: T/F: When speaking on time track errors, these errors are written to an error log and the interface continues processing subsequent records
A1:
Q2: GFEBS uses the hours on the inbound file, and performs _____ / _____ / _____on a daily basis
A2:

23. LSA #3 Summary

24. Practical Exercises 24

25. Enter Manual Direct Activity Allocation
Practical Exercise 1.1
Use this procedure to allocate costs from a Cost Center to a Cost Object (e.g. Internal Order,
WBS Element, or another Cost Center). Perform this procedure when an activity charge (i.e. Labor) is
transferred from one cost center to a cost object (WBS Element, Internal Order, Business Process,
etc.).
Note: Please write down the GFEBS assigned reference number at the completion of this exercise;
it is needed to complete the next user procedure (KB23N)
Show Slide #25: Enter Manual Direct Activity Allocation
Facilitator’s Note: T-Code KB21N

26. Walkthrough: Transaction Code: KB23N
Display Direct Activity Allocation
Practical Exercise 1.2
Walkthrough: Transaction Code: KB23N
Use this procedure to display a direct activity allocation.
The user is able to view the quantity, amount, sender and receiver cost object. Fund and Functional
Area associated with a direct activity allocation.
In this example the direct activity allocation credits the sender cost center and debits the
receiver cost center using a secondary cost element.
This cost element is one of the attributes on the Activity Type master data records.
This activity could also display an activity allocation from a sender Cost center to a cost object such
as WBS Element, Internal Order, or Business Process.
Perform this Procedure when you need to validate posting or view associated accounting document.
Show Slide #26: Display Manual Direct Activity Allocation
Facilitator’s Note: Execute T-Code KB23N

27. TLO Summary Action: Capture Labor Cost Through Time Tracking
Conditions: You are a budget analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors
Standards: With at least 80% accuracy learners must demonstrate proficiency with:
Identify Key Terms
Define how GFEBS captures and allocates labor costs
Determine what could cause an error in posting time tracking allocation

28. Questions?