CONSTRUCTION ACCOUNTING

1
CONSTRUCTION ACCOUNTING
As of Oct 09
2
Section 1-Introduction
Introduction

• In General
• Objectives
• Course Outline
• Websites

1
3
IntroductionIn General

• Instructors
• Class Schedule 830 am 430 pm
• Administrative

2
4
IntroductionObjectives

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

3
5
IntroductionSection
1 Budget Execution Section 2 Fund Obligations
(SO, AO, CO) Section 3 Online
Certification SystemSection 4 Payment
Processing (PV,MV,PG,CT)
Introduction Course Outline
4
6
Introduction Course Outline Contd

• Section 5 Expenditure Transfer
• Section 6 Check or Trace Number Research
• Section 7 Reconciliation
• Section 8 RSD Reports
• Section 9 References
• Section 10 Practice Exercises

5
7
IntroductionConstruction POCs

• Office of Construction Facility Management
  (CFM)
•  
• CONSTRUCTION CONTACTS FOR BUDGET
•  
• Brenda Birch [phone]
• Debra Briggs [phone]
• Greg Mccarthy [phone]
• Fotorma Bolay [phone]
• Arlyce Dubbin [phone]
•  

16 -
8
IntroductionConstruction POCs

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

7
9
IntroductionWEB SITES

• http//w.va.gov/finance/policy/pubs.asp
• VA Directives, Handbooks, Bulletins
• http//www.fsc.va.gov/fsc.index.htm
• FSC homepage
• http//vaww1.fsc.va.gov/fmshome
• Under FMS User Guide, FMS guides can be
  accessed
• http//vaww.fscdirect.fsc.va.gov
• FMS GL and Proforma and Training
• http//vaww.fscdirect.fsc.va.gov/newsflash
• News Flash location
• http//vaww.frs.austin.aac.va.gov/logon.asp
• FRS (Financial Reporting System)
• http//vaww.aac.va.gov/ssw

8
10
Budget Execution Section 1 - Overview

• Project Requests
• Initiating the Station Transfer of Disbursing
  Authority
• Review Funding
• Verify Funding
• Construction Interest
• Changing Status of an Open Payment

1 - 1
11
Budget Execution Project Requests

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

1 - 2
12
Budget Execution Project Requests

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

1 3
13
Budget Execution Project Requests

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

1 - 4
14
Budget Execution Project Requests

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

1 - 5
15
Budget Execution Project Requests

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

1 - 6
16
Budget Execution Project Requests

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

1 - 7
17
Budget Execution Initiating the Station TDA FMS
Table PGM2

• Central Office initially establishes the project
  record in FMS on the PGM2 table. This table is
  for construction projects only. After entering
  BFY and station number on the PGM2, a list of all
  the projects for this station will be displayed.

1 - 8
18
Budget ExecutionInitiating the Station TDAFMS
Table PGM2

ACTION R TABLEID PGM2 USERID S104 FIH
CONSTRUCTION PROJECT DATA SCREEN
KEY IS BFY, STATION, FCP/PROJ

PROGRAM PROGRAM
PROGRAM PROGRAM ALLOWANCE BFY
STATION FCP/PROJ CLASS CATEGORY TYPE GROUP
PROJECT STATUS --- ------- ---------
-------- -------- ------- ------- ----------
------ 01- 10 523 CA3333 CA 333
D NM CA3333 H
PROJECT NAME SPEC CARE CLINIC/OUP PAT PHARM
SHORT NAME OUTPAT/PHAR 02- 10 523 CA3371
CA 371 H NM CA3371
A PROJECT NAME SPECIALTY CLIN
RENOVATION BRK SHORT NAME RENOVATION
03- 10 523 CA3379 CA 379 H
NM CA3379 A PROJECT NAME
SPD ADDITION SHORT NAME
SPD ADD 04- 10 523 CL3080 CL
080 P NI CL3080 P
PROJECT NAME RADIOTHERAPY EXPANSION
SHORT NAME RADIO EXPAN 05- 10 523 CW3102
CW 102 J NI CW3102
P PROJECT NAME CWT RESIDENCE 7
SILLOWAY SHORT NAME CWT RES 7 06-
10 523 CW3103 CW 103 P
NI CW3103 P PROJECT NAME CWT
RESIDENCE 13 WOODSIDE SHORT NAME CWT
RES 13 07- 10 523 CW3111 CW
111 P NI CW3111 P
PROJECT NAME RENOVATE CWT RESIDENCE
SHORT NAME REN CWT RES



PGM2 TABLE IS FOR CONSTRUCTION PROJECTS ONLY
1 - 9
19
Budget ExecutionInitiating the Station TDAFMS
Table PGM2

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

1 - 10
20
Budget ExecutionReview FundingFMS Table SAS2
ACTION R TABLEID SAS2 USERID S104 BMT
PCAS
SUBALLOWANCE SPENDING CONTROL INQUIRY SCREEN
KEY IS BUDGET FISCAL YEARS, FUND,
A/O, STN, FCP/PRJ, LMT
BFYS10 FUND 0111 ADM/OFF 08 STN 523
F/P CA3338 LMT STN NAME BOSTON
MA VAMC SPENDING CONTROL
OVR FCP/PRJ DESC SPEC CARE CLINIC/OUP PAT
PHARM FTES/QTY 000000 STATUS IND A
APPROVED IND Y POST QTR 1 TRANS TYPES -
PENDING 01 APPROVED 02 POSTED 03 APRV SUBALLW
AMT 217,616.00 YTD UNLIQ OBLG AMT
217,616.00 YTD SUBALLW AMT
217,616.00 EXPENDED AMT 0.00
PROJ ALLOC AMT 217,616.00
PROJ UNALLOC AMT
0.00 UNOBLIG SUBALLW AM0.00

QTR ORIG
SUBALLW AMT PEND SUBALLW AMT APRV SUBALLW
AMT 1 217,616.00
0.00 217,616.00
2 0.00 0.00
0.00 3
0.00 0.00
0.00 4
0.00 0.00
0.00

QTR END QTR AVAILABLE UNLIQ OBLG AMT
EXPENDED AMT 1
0.00 0.00
0.00 2 0.00
0.00 0.00
3 0.00 0.00
0.00 4
0.00 217,616.00
0.00
1 - 11
21
Budget ExecutionReview FundingFMS Table JOBT
ACTION R TABLEID JOBT USERID S104 BMT
JOB NUMBER REFERENCE DATA SCREEN
KEY IS FISCAL YEAR, JOB NUMBER
BUDGET FISCAL

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

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

1 - 13
23
Budget ExecutionVerify Funding

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

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Budget ExecutionVerify FundingFMS Table IWPX
ACTION R TABLEID IWPX USERID S104 BMT
H-
INSTALLATION WIDE PROJECT/PROJECT CROSS REFERENCE
KEY IS
INSTALLATION-WIDE PROJ, PROJECT TABLE KEY


INSTALLATION WIDE PROJECT 523CA3338/13


---------------- PROJECT
TABLE KEY ---------------
BFYS FUND A/O STN FCP/PRJ RPTG
JOB UNOBLIG ALLOTMENT ------
------ ----- ------- --------- ----
----------------------- 01- 06 0111
523 CA3338 13 2.40
02- 07 0111 523 CA3338
13 10.00 03- 09 0111
523 CA3338 13 134,441.39
04-
05-

06-
07-

NOTE Multiple
BFYs for this Project/Job This table indicates
the BFY, FUND, Station, PRJ, JOB, and Unobligated
Allotment. This table scans by the project number
and control point.
1 - 15
25
Budget ExecutionVerify FundingFMS Table SPRJ
ACTION R TABLEID SPRJ USERID S104 BMT
SUBPROJECT REFERENCE DATA SCREEN
KEY IS
BFYS, FUND, ADM/OFF, STN, FCP/PRJ, REPORTING CAT,
JOB 01-
SUB-PROJECT

BFYS FUND A/O STN FCP/PRJ RPTG
JOB 10 0111
523 CA3338 13
STN NAME BOSTON MA VAMC
FCP/PRJ DESC
AUDIOLOGY AND SP CONSOLIDATION
ALLOTTED AMT 48,348.70
FUNDS CONTROL IND Y STATUS IND J
PROJECT LEVEL JOB CODE 13


SUBPROJECT-TO-DATE
COMMITMENTS 0.00 BILLING
ADJUST 0.00 UNLIQ OBLIGS
24,558.61 EXP ADJUST IN 0.00
EXPENDITURES 23,790.09 OBLIG
ADJUST IN 0.00 PROJ CHARG
0.00 UNOBLIG ALLO
0.00

Note SPRJ indicates the allotted, unliquidated,
expensed, and unobligated amounts. This table
scans by BFY and the project number. It also
allows the user to view additional information
pertaining to that particular project.
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26
Budget ExecutionVerify FundingFMS Table SPRJ
ACTION R TABLEID SPRJ USERID S104 BMT
SUBPROJECT
REFERENCE DATA SCREEN
KEY IS BFYS, FUND, ADM/OFF,
STN, FCP/PRJ, REPORTING CAT, JOB
01-

SUB-PROJECT
BFYS FUND A/O STN
FCP/PRJ RPTG JOB
10 0111 523 CA3347
13 STN NAME
BOSTON MA VAMC
FCP/PRJ DESC PRIMARY CARE ER MOD
ALLOTTED AMT
154,000.00 FUNDS CONTROL IND Y STATUS
IND J PROJECT LEVEL JOB CODE 13



SUBPROJECT-TO-DATE
COMMITMENTS 0.00
BILLING ADJUST 0.00 UNLIQ
OBLIGS 60,134.57 EXP ADJUST
0.00 EXPENDITURES 74,483.83
OBLIG ADJUST IN 0.00 PROJ
CHARGES 0.00
UNOBLIG ALLOT
19,381.60

• How much has been obligated on this project and
  how much is available to
• obligate?
  
• 
  

1 - 17
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Budget ExecutionVerify FundingFMS Table PSDX
ACTION R TABLEID PSDX USERID S104 BMT

PROJECT SPENDING CROSS REFERENCE SCREEN
KEY IS BFYS, FUND, ADM/OFF, STN,
FCP/PRJ, RPTG CAT, JOB, AMOUNT TYPE,
TRANS ID/LINE, VENDOR


BFYS FUND A/O STN
FCP/PRJ RPTG JOB 10
0111 523 CA3314
11

AMT LINE
TYPE
TRANS ID NUM VENDOR FY FM BOC
AMOUNT ---- -------------- ----
------------ -- -- ---- -----------------
01- E PV 523Z9000201 001 043466509 10
01 3220 50,000.00 02- E VS
523Z9000201 001 043466509 10 01 3220
35.42 03- O CO 523Z90002 001
MISCN 10 01 3220 2,949,992.00
04-
05-

06-
07-

• VS document indicates interest was paid on this
  construction project. Interest is
• withdrawn from CO funds and creates a negative
  balance on the IWPX table in JOB 11.
• Note Although the VS transaction hits the 1720
  account, VA recognizes purchase discounts lost
  
• and late payment penalties as an
  operating expense in the
• period incurred. Cost will be recorded
  net of purchase discounts.

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Budget ExecutionConstruction Interest

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

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Budget ExecutionConstruction InterestExample of
Interest Report
1 - 20
30
Budget ExecutionConstruction InterestExample of
SPDX Table
ACTION R TABLEID SPDX USERID S104 BMT

SPENDING CONTROL DOCUMENT CROSS REFERENCE INQUIRY
SCREEN KEY IS BUDGET FY, FUND, A/O,
STN, FCP/PRJ, BOC, AMOUNT TYPE , SPEND DOC
ID/LINE BFY 10 FUND 0111 A/O 08
STN 523 F/P CA3347 BOC 3220

AMT TYPE
TRANS ID/LINE AMOUNT
-------- -------------------
---------------- 01- E
CT 523Z8500416 002
26,738.83 02- E VS
523Z8500417 001 5.36
03- O CO 523Z85004 003
134,618.40 04- O
CT 523Z8500416 002
-26,738.83 05- O
MV 523Z8500417 001 -47,745.00

• 
  
• 
  
• Note SPDX is BOC Driven
• The AMT TYPE E and O indicates whether the
  transaction affected
• Obligations or Expenditures.

1 - 21
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Budget Execution Changing the Status of an Open
Payment

• Fund 0110 Major Construction
• and 0111 Minor Construction
• Source Request
• Steps
• Determine and record the appropriate status for
  the Fund Control Point/Project on the Project
  Status Table (PSTA).
• Locate the project number record on the Status of
  Project Table (STAP).
• Change the status for the Fund Control
  Point/Project on the STAP.

1 - 22
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Budget ExecutionLearning Check

• Name the 3 Construction Funds?
• What is the difference between the IWPX and SPRJ
  table?
• In Project CA3519, what does the 3 represent?
• What does JOB 11 represent? JOB 13? JOB 22?

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Fund Obligation Section 2 - Overview

• Establishing Obligations
• Example of Document Reject

2 - 1
34
Fund ObligationEstablishing ObligationsObligatio
n Processing Chain

• OBLIGATION RECEIVER PAYMENT
• MO RT,RC CT or PV
• DD
• SO SO,AR CT or PV
• DD
• CO MV
• CO PG
• AO CT or PV
• FSC uses CT instead of PV because of the
  DLN.

2 - 2
35
Fund Obligation Establishing Obligations Check
IWPX Table for Available Funds
ACTION R TABLEID IWPX USERID S104 BMT
H- INSTALLATION
WIDE PROJECT/PROJECT CROSS REFERENCE
KEY IS INSTALLATION-WIDE PROJ,
PROJECT TABLE KEY

INSTALLATION WIDE
PROJECT 523OP2024/22


---------------- PROJECT TABLE KEY
--------------- BFYS
FUND A/O STN FCP/PRJ RPTG JOB
UNOBLIG ALLOTMENT ------ ------ -----
------- --------- ---- --------
--------------------- 01- 10 0110
523 CA2024 22
20,000,000.00 02- 03-

04-
05-

06-
07-

08-

09-
10-

11-
12-
2 - 3
36
Fund Obligation Establishing Obligations AO/CO/SO
Obligations

• Architect-Engineer Order (AO)
• Obligates funds and reduces the available
  budgetary amounts for Architect-Engineer
  Contracts.
• Source documents
• SF 252 Architect Engineer Contract
• .22 Tech Svc Design Station
• .23 Tech Svc Design CO. Used by CO only

2 - 4
37
Fund Obligation Establishing Obligations AO/CO/SO
Obligations

• Construction Contract Order (CO)
• Obligates funds and reduces the available
  budgetary amounts for contracts.
• Source Documents
• SF 1442 - Solicitation Offer Award
• .11 Construction Contract
• .13 Contingency (for amendments to contracts)

2 - 5
38
Fund Obligation Establishing Obligations AO/CO/SO
Obligations
Service Order (SO) Obligates funds and
reduces the available
budgetary amounts for the purchase of various
services and obligates funds for services that
need to be accrued (automatic or
manual). Source Documents VA 2138 MODIFY
THESE OBLIGATIONS BY INCREASING OR DECREASING
OBLIGATION AMOUNTS
2 - 6
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Fund Obligation Establishing Obligations Use FUND
Table for Fund Category
ACTION R TABLEID FUND USERID S104 BMT
FUND REFERENCE
DATA SCREEN
KEY IS BUDGET FISCAL YEARS, FUND

01-
BFYS 10
FUND 0110 FUND TYPE G BUD CAT B DEACT
DATE NO YEAR Y CARRYOVER N
REVOLVING N CLOSE LVL D TREASURY FUND TYPE A
FUND NAME CONSTRUCTION-MAJOR
TREASURY SYMBOL 36X0110 SHORT NAME
CONSTR-MAJOR FUND CLASS FUND CATEGORY C
FUND GROUP MJ AGENCY 36
AGENCY NAME DEPT OF VETERANS AFFAIRS
AGY LOC CODE 36 - 01 - 0000 OMB ID CODE
1000 SUBCLASS N BUREAU
CODE - - ALLOW UNOBLIG
EXP AGST EXPRD N CONTROL OPTIONS -
APPROPRIATION C APPORTIONMENT C ALLOTMENT
C SUB-ALLOTMENT I
ALLOWANCE C REVENUE BUD N
DIMENSIONS - ALLOTMENT SUB-ALLOTMENT
ADM/OFF
Y Y ALLOWANCE
STATION N
N PGM DEF
PROGRAM/DEF N / N /
PCLS LIMITATION
N N
UNAPPLIED DEPOSIT OPT N
MEMO
DEPRECIATION TRANS TYPE RPT224
COLUMN IND D INTEREST BFYS
FUND STATION FCP/PRJ
JOB NO COST CTR
BOC RPT CAT
2 - 7
40
Fund ObligationEstablishing ObligationsUse FCAT
Table for Description of Fund Cat
ACTION R TABLEID FCAT USERID S104 BMT
FUND CATEGORY
REFERENCE DATA SCREEN
KEY IS BUDGET FISCAL YEAR, FUND
CATEGORY


FUND

CAT FY FUND CAT NAME
SHORT NAME POSTING
-- -------- ---------------------
------------ ------- 01- 10 A
VETERANS CANTEEN SERVICES VCS Y
02- 10 B REIMBURSABLE
APPROPRIATIONS REIMBURSABLE Y
03- 10 C CONSTRUCTION FUNDS CONSTRUCTION
Y 04- 10 D PERSONAL
FUNDS OF PATIENTS PFOP Y
05- 10 E EXPIRED AUTHORITY EXPIRED FUND
Y 06- 10 F SUPPLY
FUND SUPPLY FUND Y 07- 10
G GENERAL FUND RECEIPTS GENERAL FUND Y
08- 10 H GENERAL FUND RECEIPTS
AR GFR AR Y 09- 10 J
COMPENSATED WORK THERAPY (CWT) CWT Y
10- 10 K FRANCHISE FUND FRANCH FUND Y
11- 10 L LOAN GUARANTY
MLAC LGY MLAC Y 12- 10 M
MCCF COLLECTION FUND MCCF Y 13- 10
N NON-SPECIFIED (NON-APPROP) NONSPEC-NA Y

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41
Fund Obligation Example of Document RejectTRANS
CODE/TYPE NOT IN ACED
COMMND DOCID CT 04
660Z8600201 STATUS HELD 001-001
OF 001 BATID SUB
STN 01-
LINE 001
REF DOC MO 660Z86002 REF LINE 001
ACCP/DEL DATE 07 15 08 VENDOR INV
INV DATE LOG DATE 07
28 08 INV DLN INT REASON
DISC RSN LINE TYPE REF
VEND CODE REF VEND NAME
LINE AMOUNT 2957937
I/D P/F
LIQ AMOUNT DESCR NURSE
CALL 3 NORTH TOWER OUTST
OBLIG 65,731.94 BFYS 06
FUND 0111 STATION/SAT 660
FCP/PRJ CA3318 JOB NO 16
COST CTR/SUB 854200 BOC/SUB 3240
REPT CATG REV
SRCE/SUB CLSD BFYS CLSD
FUND
01-CPM02-TRAN CODE/TYPE NOT IN ACED
Note Check the ACED table for resolution. Enter
BFY, TRANS CODE, TRANS TYPE, VENDOR CAT, AND BOC.
Check the FUND table to determine the FUND
CATegory
2 - 9
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Fund ObligationExample of Document RejectCheck
ACED table for Fund Cat
ACTION R TABLEID ACED USERID S104 BMT
ACCOUNTING ENTRIES DEFINITION REFERENCE
DATA SCREEN KEY IS
FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE,
BUDGET BOC, PROJECT POST TYPE,
FUND CATEGORY VENDOR

PROMPT TRANS TRANS CAT\ BUDGET
PROJECT FUND ACCOUNTING PAY FY
CODE TYPE TYPE BOC POST
TYPE CAT ENTRY ID FLAG -- ---- ----
------ ------ --------- ----
---------- ------ 01- 10 CT 01 N
2310 Y
DESCRIPTION PAY VOUCHER -
CERTIFIED 02- 10 CT 01
N 3240 E 2331
Y DESCRIPTION PAY
VOUCHER - CERTIFIED
03- 10 CT 01 N 3240
N 0148 Y
DESCRIPTION PAY VOUCHER - CERTIFIED
04- 10 CT 01
N 3240 NK 0148 Y
DESCRIPTION PAY VOUCHER
- CERTIFIED 05- 10
CT 01 N 3240
NP 0148 Y
DESCRIPTION PAY VOUCHER - CERTIFIED
06- 10 CT 01 N
4107 NV 1208 Y
Note On the ACED table there is no C fund
category for the CT document.
2 - 10
43
Fund ObligationExample of Document RejectCheck
ACED table for Fund Cat
ACTION R TABLEID ACED USERID S104 BMT
ACCOUNTING ENTRIES
DEFINITION REFERENCE DATA SCREEN
KEY IS FISCAL YEAR, TRANS CODE, TRANS
TYPE, VENDOR TYPE, BUDGET BOC,
PROJECT POST TYPE, FUND CATEGORY

VENDOR
PROMPT TRANS TRANS CAT\ BUDGET
PROJECT FUND ACCOUNTING PAY FY
CODE TYPE TYPE BOC POST TYPE CAT
ENTRY ID FLAG -- ---- ----
------ ------ --------- ---- ----------
------ 01- 10 MV 01 N 3240
2310 Y
DESCRIPTION PAY VOUCHER - STRUCTURES
02- 10 MV 01 N
3240 C 2310 Y
DESCRIPTION PAY VOUCHER - WIP
03- 10 MV
01 N 3240 E
2331 Y DESCRIPTION PAY
VOUCHER - STRUCTURES
04- 10 MV 01 N 3240
N 0148 Y
DESCRIPTION PAY VOUCHER - STRUCTURES
05- 10 MV 02 N
NF 5901 Y
DESCRIPTION OFFSET SO AND ESTAB COGS
06- 10 MV 02
N 2220 NF 5901
Y DESCRIPTION OFFSET SO AND
ESTAB COGS
Note There is a C fund category on the MV
docment. Therefore, user will process the
payment with an MV document.
2 - 11
44
Fund ObligationExample of Document RejectCheck
ACEN for GL Accounts
REVIEW GL ENTRIES
Leaf from the ACED table to the ACEN to review
General Ledger Accounts
ACTION R TABLEID ACEN USERID S104 BMT
ACCOUNTING ENTRIES
REFERENCE DATA SCREEN
KEY IS FISCAL YEAR, ACCOUNTING ENTRY
ID, SEQUENCE NUMBER
FISCAL YEAR 10 ACCOUNTING ENTRY ID 2310
ACCOUNTING EVENT TYPE SP03 SEQUENCE
JOURNAL INCREASE ----- DEBIT ------ -----
CREDIT ----- FLAGS NUMBER CODE
LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE
REV FIP -------- ------- -------- ----
---- -------- ---- ---- -------- --- --- 01-
001 GENJ D 1720 01 N
2122 02 N N N 02- 002 GENJ
D 4610 44 N 490N 48 N
N N 03- 003 GENJ D 3107
03 N 5700 31 N N N
2 - 12
45
Fund ObligationExample of Document RejectCheck
ACEV for BOC Post Flag
ACTION S TABLEID ACEV USERID S104 BMT
ACCOUNTING
EVENT TYPE REFERENCE DATA SCREEN
KEY IS ACCOUNTING EVENT TYPE
H-
ACCOUNTING POST FLAGS
REQD EVENT
VEND BOC PROJECT FUND CAT FIELD
DESCRIPTION ---------- ----
--- ------- -------- -----
----------------------- 01- SP03 Y
Y N Y Y
EXPENDITURE/EXPENSE 02- SP04
N Y N Y Y
EXPENSE ONLY 03- SP05
Y N N Y N
BALANCE SHEET TRANSFER 04- SP06
N N N Y Y
REVENUE REFUND 05- SP07
N N N N N
REFUND REIM BILLED EXPEND 06- SP08
N N N N N
REFUND REIM BS TRANSFER BILL 07- SP09
N N N N N
REFUND REIM REVENUE BILLING 08- SV99
N Y N Y N
MISCELLANEOUS 09- TK01
N N N N N
TICKETS - PAYABLE 10- TK02
N N N N N
TICKETS - PREPAID 11- VS01
N N N N N
VOUCHER SELECTION 12- VS02
N N N N N
DISCOUNT TAKEN 13- VS03
N N N N N
DISCOUNT LOST
Note THE BOC MUST BE POSTED ON THE ACED IF THERE
IS A Y ON ACEV AND BOCT
2 - 13
46
Fund ObligationExample of Document RejectCheck
BOCT for BOC Post Flag
ACTION R TABLEID BOCT USERID S104 BMT
BUDGET OBJECT CODE
REFERENCE DATA SCREEN
KEY IS BUDGET FISCAL YEAR, BUDGET
OBJECT CODE
FED BOC SUB
BOC OBL REST BOC OBJ
OBJ PS BOC 1099 TRAVEL BUDG POST EXP LKUP
DEACT FY CODE CLS CLS IND IND IND
FLAG FLAG LMT FLAG BOC FLAG DATE
-- ---- --- --- --- --- ---- ------ ---- ----
---- ---- ---- -------- 01- 10 3240 320 32
N N N N N 32 Y Y N
NAME OTHER STRUCTURES
FACILITIES SHORT OTH STR FA
02- 10 3241 320 32 N N C N N 32
N Y N NAME OTH
STRUCTURES FAC, NOT CAP SHORT OT ST/FAC,NC
03- 10 3252 320 32 N N C
N N 32 N Y N
NAME DEC EMERY CLEANUP LAND NON-CAP SHORT
DEE C L NCAP 04- 10 3253 320 32
N N C N N 32 N Y N
NAME DEC EMERG CLEANUP LAND CAP
SHORT DEE C L CAP 05- 10
3255 320 32 N N C N N 32 N
Y N NAME HAZ WASTE
CLNUP, BLDGSTRC N/C SHORT HAZ WST CLNU
06- 10 3256 320 32 N N C N
N 32 Y Y N
NAME FORCLSD ACQ PROP-LOAN GUAR-VBA SHORT
FORCLS PROP 07- 10 3257 320 32
N N C N N 32 Y Y N
NAME FORCLSD ACQ PROP
IMPRVMNTS-VBA SHORT PROP IMPRV
Note If BOC post flag is set to Y on this
table and on ACEV table, then the BOC must be
posted on the ACED table. If either table has
an N, then the BOC does not need to be posted
on the ACED.
2 - 14
47
Fund ObligationExample of Document RejectCheck
PCLS for Project Description
ACTION R TABLEID PCLS USERID S104 BMT
PROGRAM
CLASS REFERENCE DATA SCREEN
KEY IS BFY, PROGRAM
CLASS

REST
PROGRAM PROGRAM PROGRAM PROGRAM PROGRAM
CLASS LKUP BFY CLASS
CATEGORY TYPE GROUP SHORT NAME FLAG
--- -------- -------- -------
------- ------------- ---- 01- 10
OP O/P
CARE/SUP N PROGRAM CLASS
NAME OUTPATIENT CARE SUPPORT
02- 10 OT
OTHER N
P7OGRAM CLASS NAME OTHER
03- 10 OU
OUTPAT
PROGRAM CLASS NAME OUTPATIENT
IMPROVEMENTS 04-
10 PA APF
ASSET MT N PROGRAM CLASS
NAME APF ASSET MANAGEMENT
05- 10 PC
APF-NCS
PROGRAM CLASS NAME ADV PLANNING FUND CEMETARIES
06- 10 PE
PAT ENVIRO
PROGRAM CLASS NAME PATIENT
ENVIRONMENTS
07- 10 PK
PARK CONST N PROGRAM
CLASS NAME PARKING GARAGE CONSTRUCTION
08- 10 PL
PARK LEASE N
PROGRAM CLASS NAME PARKING GARAGE LEASING
NOTE Program Class indicates the description of
each project.
2 - 15
48
Fund Obligation Establishing Obligations Entering
a SO document

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

2 - 16
49
Fund Obligation Establishing Obligations Entering
a SO document
COMMND DOCID SO 10
523X010XX_ _ STATUS 001-001 OF
001 BATID SUB STN
SERVICE ORDER INPUT SCREEN


TRANS TYPE 01 SO DATE
ACCT PRD ACTION E SUB STN 104
VENDOR CODE 391097549 NAME D
S ELECTRIC SUPPLY INC CONTRACT NO
ADDR1 P O BOX 2196
BEGIN DATE 10 01 09 AUTO ACCRUEN
ADDR2 END
DATE XX XX XX FOB CITY/ST/ZIP LA CROSSE
WI 546022196 DISC DAYS
P/E TERM ASSOC ORDER
ALT PAYEE /
DOC TOTAL
100,000.00 BFYS
FUND 01-

LINE 001 BFYS 10 FUND 0110
STATION/SAT 523 / FCP/PRJ OP2024
JOB NO 16 COST CTR/SUB /
BOC/SUB 3220 / REPT CATG
LINE AMOUNT 100,000.00 I/D
CLSD BFYS DESCR
CLSD FUND
2 - 17
50
Fund ObligationEstablishing ObligationsEntering
a SO Modification
COMMND DOCID SO 10 523X010XX
_ STATUS 000-000 OF 000
BATID SO 10 FSC001 SUB STN
SERVICE ORDER INPUT SCREEN


TRANS TYPE SO DATE ACCT PRD
ACTION M SUB STN VENDOR CODE
NAME
CONTRACT NO
ADDR1
BEGIN DATE AUTO ACCRUE ADDR2
END DATE
FOB CITY/ST/ZIP
DISC DAYS
P/E TERM ASSOC ORDER ALT
PAYEE /
DOC TOTAL 1000.00
BFYS FUND
01-

LINE 001 BFYS
FUND STATION/SAT /
FCP/PRJ JOB NO
COST CTR/SUB / BOC/SUB
/ REPT CATG LINE AMOUNT
1000.00 I/D I CLSD
BFYS DESCR
Note Be sure to enter the increase (I) or
decrease (D) on a modification.
2 - 18
51
Fund ObligationEstablishing ObligationsEntering
an AO Document

• Introduction
• An Architect-Engineer contract has been
  negotiated to renovate a unit at a VAMC and is
  ready for input into FMS. An Architect-Engineer
  Order document is entered to obligate the funds
  for the architect engineer contract. For this
  contract, automatic accrual will not be used.
• Instructions
• The transaction Code for Architect-Engineer
  Orders will be AO. Therefore, the document
  identification will be as follows
• TRAN ADMIN/OFF ID NUMBER
• AO 10 523X020_ _ (last
  2 digits will be your student ID number)
• The date of the contract will be used for the AO
  date field. The accounting period will default
  to current month.
• The Budget Fiscal Yr and Fund fields will be
  entered on the header portion of the
  Architect-Engineer Order screen so they will not
  have to be repeated for subsequent lines.
• This AO is not to accrue automatically.
  Therefore, the auto accrue field should be left
  blank, as it will default to N. Enter
  obligation date in the Begin Date field.
• Use the Quick Reference Guide to enter the
  document. Note that the Architect-Engineer Order
  (AO) Document is entered in the same manner as
  the Contract Order (CO) Document, with the
  exception of the Trans Code field.
• Before processing the document, verify the
  available budget amount on the IWPX table.
• Use the Quick Reference Guide to enter the AO
  document.

2 - 19
52
Fund ObligationEstablishing ObligationsEntering
an AO Document
COMMND DOCID AO 10 523X000XX_
_ STATUS 001-001 OF 001
BATID SUB STN
CONTRACT ORDER INPUT SCREEN


TRANS TYPE 01 CO DATE ACCT PRD
ACTION E SUB STN FSC VENDOR CODE 391422655
NAME P D C DESIGN GROUP
CONTRACT NO V523P4001
ADDR1 700 WALNUT RIDGE DR BEGIN
DATE 10 01 09 AUTO ACCRUE ADDR2
END DATE
CITY/ST/ZIP HARTLAND
WI 53029 DISC DAYS
P/E TERM ASSOC ORDER
ALT PAYEE /
DOC TOTAL
110000.00 BFYS
FUND 01-

LINE 001 BFYS 10
FUND0110 STATION/SAT 523 /
FCP/PRJ OP2024 JOB NO22
COST CTR/SUB / BOC/SUB
3220 / REPT CATG LINE
AMOUNT 110000.00 I/D
CLSD BFYS DESCR
CLSD FUND

Note Enter your student id in place of the XX
in the doc id.
2 - 20
53
Fund ObligationEstablishing ObligationsEntering
a CO Document

• Introduction
• A Construction Contract has been negotiated to
  renovate the restrooms on the west wing of the
  Medical Center and is ready for input into FMS.
  The CO document is entered to obligate the funds
  for the construction contract. Automatic Accrual
  will not be used.
• Instructions
• The Transaction Code for Construction Orders will
  be CO. Therefore, the document identification
  will be as follows (The last 2 digits will be
  your student number)
• TRAN ADM/OFF ID NUMBER
• CO 10 523X020_ _
• The date of the contract will be used for the CO
  date field. The accounting period will default
  to current period.
• The Budget Fiscal Year and Fund fields will be
  entered on the header portion of the Construction
  Order screen so they will not have to be repeated
  for subsequent lines.
• This CO is not to be accrued automatically.
  Therefore, the auto accrue field should be left
  blank, as it will default to N. Enter
  obligation date in the Begin Date field.
• Use the Quick Reference Guide to enter the
  document. Note that the Construction Order (CO)
  Document is entered in the same manner as the
  Architect-Engineer Order (AO) Document, with the
  exception of the Trans Code Field.
• Verify the available budget amount on the IWPX
  before processing the document.
• Use the Quick Reference Guide to enter the CO
  document.

2 - 21
54
Fund ObligationEstablishing ObligationsEntering
a CO Document
COMMND DOCID CO 10
523X020XX__ STATUS ACCPT
001-001 OF 001 BATID
SUB STN
CONTRACT ORDER INPUT SCREEN

TRANS TYPE
01 CO DATE ACCT PRD ACTION E
SUB STN 104 VENDOR CODE 941461459
NAME S J AMOROSO CONSTRUCTION CO
CONTRACT NO V101C2000 ADDR1
INC BEGIN DATE 10
01 09 AUTO ACCRUE N ADDR2 348 HATCH DR
END DATE XX XX XX
CITY/ST/ZIP FOSTER CITY CA 94404
DISC DAYS P/E TERM
ASSOC ORDER ALT PAYEE
/
DOC TOTAL 1000000.00
BFYS FUND 01-

LINE 001
BFYS 10 FUND 0110
STATION/SAT 523 /
FCP/PRJ OP2024 JOB NO 11
COST CTR/SUB / BOC/SUB 3220 /
REPT CATG LINE AMOUNT
1000000.00 I/D CLSD
BFYS DESCR
CLSD FUND






A--HP20-DOCUMENT ACCEPTED
2 - 22
55
Fund ObligationEstablishing ObligationsEntering
a CO Modification
COMMND DOCID CO 10
523X020XX STATUS
BATID CO 10 FSC004 SUB STN
CONTRACT ORDER INPUT SCREEN


TRANS TYPE CO DATE ACCT PRD
ACTION M SUB STN VENDOR CODE
NAME
CONTRACT NO
ADDR1 BEGIN
DATE AUTO ACCRUE ADDR2
END DATE
CITY/ST/ZIP
DISC DAYS P/E
TERM ASSOC ORDER ALT
PAYEE /
DOC TOTAL 112,000.00
BFYS FUND
01-

LINE 002 BFYS 10
FUND 0110 STATION/SAT 523 /
FCP/PRJ OP2024 JOB NO 13
COST CTR/SUB / BOC/SUB
3220 / REPT CATG LINE
AMOUNT 112,000.00 I/D I
CLSD BFYS DESCR FC0-A
CLSD FUND

Note When modifying a CO obligation for the
first time, you will need to add a new line. All
change orders are done out of contingency funds
(JOB 13). Once the line has been established for
JOB 13 funds, there is no need to enter all the
accounting information for additional
modifications to the same line.
2 - 23
56
Fund ObligationFMS Construction Appropriation
(0110 0111) Customers

• Stations are reminded to record each contract
  change order as a separate line on the obligation
  document and not in total for multiple change
  orders submitted on the same day (this is
  optional but recommended). The change order
  number should be recorded in the description
  field on the FMS contract Order Document
  (oblligation document AO or CO).
• Note For COs and AOs, enter only one batch
  document per day per obligation. Each change
  order must be entered on a separate line using
  the same line number in order for the reports to
  reflect both the original line amounts and each
  modification. Line field Description For
  COs and AOs enter the change order number.
• Please call the FSC Help Desk _at_1-877-353-9791
  for additional assistance.

FMS Procedures Guide for Obligations page
J-1 thru J-33 http//vaww1.va.gov/fmshome/docs/fi
eld_obligde51.DOC
2 - 24
57
Fund ObligationLearning Check

• When establishing obligations, what alpha
  character is used for Minor projects? Major
  projects?
• What happens if I enter a different BFY and FUND
  on the header than the line?
• What fund other than 0110, 0111, and 4538 is used
  for construction projects?

2 - 25
58
OLCSSection 3 - OVERVIEW

• What is OLCS
• Construction Invoices
• Indexing
• Purchase Orders
• Certification of Invoices
• Approving/Rejecting Invoices
• Invoice Archive and Tracking
• Learning Check

3 - 1
59
OLCSWhat is O