1. Accounting/FASTDATA: Understanding the Role of the CAD
2012 Navy Medicine
Audit Readiness Training Symposium

2. Overview
Context: Maintaining standard cost accounting elements and monitoring budgetary execution is a core component of audit assertion.
Purpose: To understand how the Cost Account Dictionary establishes the common building blocks between Budgeting, Accounting, Program Managers and Logistics.
Outcome: Learn the effective usage of the CAD reduces workload and delivers quality budget execution and clean financial statements.
FOR OFFICIAL USE ONLY

3. BUMED Building Blocks Line Of Accounting Activity Type MEPRS
Cost Account Code
Sub Activity Group
Function
Sub Function
Cost Type
Cost Center
Sub Cost Center
Expense Element
OMB Object Class
Nouns
Pronouns
Adjectives
Verbs
Adverbs
Prepositions
Conjunctions
Interjections 3
FOR OFFICIAL USE ONLY

4. Dictionaries BAG/PE/SAG Combined Table Cost Account Dictionary (CAD)
Financial Organization (FORG)
OMB Circular A-11
Expense Element
DMLSS Catalog
General – Academic, Referential
Special – Dialects, Technical, Professional, Slang
Historical
Encyclopaedic
Linguistic 4
FOR OFFICIAL USE ONLY

5. Cost Account Dictionary
The Cost Account Dictionary (CAD) is the central repository for base job order numbers (BJONs) and standard job order numbers (SJONs).
BJONs establish a group of job order numbers that are to be used for a single purpose of function. The BJON is the first four positions of the JON serial number.
Cost Type identifies the categories of costs that will be collected. In some cases, the cost type differentiates the source system.
SJONs extends the BJON by including the standard cost types which is the last position of the JON serial number. 5
FOR OFFICIAL USE ONLY

6. Cost Account Dictionary
The CAD contains:
All valid direct job order numbers.
Allocated reimbursable job order numbers.
The CAD does not contains:
Local job order numbers
Funded reimbursable job order numbers 6
FOR OFFICIAL USE ONLY

7. BUMED Dictionaries
The CAD is published to the BUMED Financial Guidance Directory (BFGD) every Monday.
The latest copy of the BUMED Dictionaries can be obtained by logging into the BUMED M8 Portal at: 7
FOR OFFICIAL USE ONLY

8. Using the CAD
Always double check the “Last Updated” date to ensure that the version is current. 8
FOR OFFICIAL USE ONLY

9. Using the CAD
The column headers permit filtering of the data to expedite locating the correct JON for the correct purpose. 9
FOR OFFICIAL USE ONLY

10. Using the CAD
Activity Type
Activity Type Name B
BUMED HQ C
MMSO D
DENTAL TREATMENT FACILITY (DTF) E
NMCPHC G
WRNMMC Bethesda H
HSO/REGIONAL COMMAND I
NOMI J
JOINT TASK FORCE (JTF) K
RDTE ACTIVITY L
NMLC M
MEDICAL TREATMENT FACILITY (MTF) N
NMIMC O
NCA P
CIVILIAN HOSPITALS Q
NOT ASSIGNED R
NOSTRA S
NMPDC T
TRICARE ACTIVITY U
JOINT PATHOLOGY CTR V
ADMIN UNIT W
FLEET HOSPITAL/NEMSCOM X
BUMED CHRO Y
DRUG LABORATORIES Z
Create a custom filter on the Activity Type Code as the column will contain multiple values. A custom filter will ensure that all rows that are possible for the specified activity type are displayed. 10
FOR OFFICIAL USE ONLY

11. Using the CAD Other columns that should be considered for filtering:
Appropriation: Identifies the funding source.
Limit: Three-digit alphanumeric code referencing a specific subhead that will be used to track funding under the specific appropriation identified.
Program: A unique code that is used to identify a program.
Reimburse: A unique code that Identifies whether a BJON is for direct or reimbursable use.
ACCOUNTING GROUP CODE (AG): A unique two-digit alphanumeric code based on the Navy AG structure that is used for budget classification. 11
FOR OFFICIAL USE ONLY

12. Using the CAD Other columns that should be considered for filtering:
BUDGET ACTIVITY GROUP (BAG): A unique one digit number code based on the Navy BAG Structure used for various types of funding.
BAG
BAG Title
N/A 1
IN HOUSE CARE 2
PRIVATE SECTOR CARE 3
CONSOLIDATED HEALTH SUPPORT 4
INFORMATION MANAGEMENT 5
MANAGEMENT ACTIVITIES 6
EDUCATION AND TRAINING 7
BASE OPERATIONS/COMMUNICATIONS 12
FOR OFFICIAL USE ONLY

13. Using the CAD Other columns that should be considered for filtering:
OSAG: Two position OCONUS Sub Activity Group.
CSAG: Two position CONUS Sub Activity Group.
FSF: Two positions representing the Function and Sub Function.
CAC: Four position Cost Account Code
OPTIONALLY:
MEPR: Three position Function Cost Code (FCC) 13
FOR OFFICIAL USE ONLY

14. CAD/FORG Association
The sub cost center (SCC) provides an association to the Financial Organization (FORG). The FORG identifies the cost center (CC) that is authorized for the activity type and SCC. 14
FOR OFFICIAL USE ONLY

15. Financial Organization Structure
Always check the date.
Select the FORG MAP tab.
Filter on the SCC to identify the proper CC.
What is wrong this selection? 15
FOR OFFICIAL USE ONLY

16. Financial Organization Structure
Watch carefully for the appropriate selection.
Example:
1P and IP
In all cases for this example, the CC should be 05 for “DIR CLINICAL SUPPORT SVCS” 16
FOR OFFICIAL USE ONLY

17. FASTDATA
The Funds Administration and Standard Document Automation (FASTDATA) system not only facilitates OPTAR management and proper building of accounting transactions, it is also the source system for job order numbers.
The Responsibility Centers and Sites in FASTDATA represent the cost centers in the FORG.
The OPTARs in FASTDATA equate to the sub cost centers in the FORG and in the CAD.
The cost centers and sub cost centers are recorded on the job order numbers which are transmitted to STARS/FL. 17
FOR OFFICIAL USE ONLY

18. FASTDATA The RC is the association of the LOA and the CC.
Site codes are set to match the RC and the CC and identify the directorate.
The operational target (OPTAR) identifies the purpose of the funding and equates to the SCC. 18
FOR OFFICIAL USE ONLY

19. FASTDATA
The cost accounting elements from the CAD are used to populate the job order number. The CC and SCC from the FORG are also recorded on the JON. 19
FOR OFFICIAL USE ONLY

20. DMLSS
Beginning in FY11, FASTDATA is also the source system for establishing lines of accounting, project centers (Authorizations) and expense centers (JONs) in DMLSS.
In order for FASTDATA to transmit an expense center to DMLSS, it must pass the following criteria:
1. The LOA must be valid and recorded in the OFG.
2. The JON must have a corresponding BJON in the CAD
3. The LOA must have a fund code in the OFG.
4. Must be, or have been, synchronized with STARS.
5. Must be exported to the FASTDATA cost center (site)
6. Must be a cost type 1 or 2
7. The JON can not have a close date 20
FOR OFFICIAL USE ONLY

21. Synchronization
The CAD is published to the each FASTDATA servers three times a day (0700, 1200, and 1700).
Because of the close validations with the CAD, any changes to a BJON in the CAD could invalidate a job order number and cause the expense center in DMLSS to be marked as “retired”.
To mitigate this issue, elements within the CAD will update FASTDATA and send the modification to STARS/FL. 21
FOR OFFICIAL USE ONLY

22. Synchronization The elements that will update FASTDATA are: SAG
Function
Subfunction
Cost Account Code (CAC)
FCC (first three of the MEPRS code only)
The process will not automatically create job order numbers in FASTDATA. 22
FOR OFFICIAL USE ONLY

23. Validation
The FASTDATA Action Item Listing (AIL) is generated on each of the FASTDATA servers every hour.
Information from the AIL is collected for viewing at all levels of the BUMED organization.
The AIL identifies any RC/Site in FASTDATA that is not authorized as a cost center in the FORG mapping.
The AIL identifies any OPTAR in FASTDATA that is not authorized as a sub cost center in the FORG mapping.
A cross-validation is performed once a week between the CAD, STARS/FL and FASTDATA to ensure compliance and proper synchronization. 23
FOR OFFICIAL USE ONLY

24. Monitoring Execution FASTDATA monitors execution in DMLSS.
Cost transfers
SAG=M8 and EE/OOC<>4/260
SAG<>M8 and EE/OOC=4/260
Documents
Systematic adjustments are being made to address the above in relation to LOG FUND and PC FUND. 24
FOR OFFICIAL USE ONLY

25. Monitoring Execution Data issues are being monitored daily. M/230
Q/250
Government Indicators
Other types of issues are being monitored by Budget:
Q/252 vs Q/256
Q/253 vs Q/256 25
FOR OFFICIAL USE ONLY

26. Summary
The Cost Account Dictionary contains all valid direct and allocated reimbursable base job order numbers.
The FORG contains all authorized cost centers and sub cost centers.
The CAD and FORG establish the framework for the job order numbers entered into FASTDATA.
Audit assertions still require monitoring for the execution of the budget 26
FOR OFFICIAL USE ONLY

27. J.R. Bont – JRBont@ChangeArchitect.net
Questions/Answers
J.R. Bont –
(703) ext 501 27
FOR OFFICIAL USE ONLY