Chicago

1

THE KEYS TO SGL FMS
a/o Oct 08
2

FMS HELP DESK 512-460-5380 1-877-353-9791
3
WHAT WILL WE COVER?

• VA Chart of Accounts
• Account Definitions
• G/L Changes for FY 09
• Reconciliations
• Budget
• Document Referencing

4
Whats in Your Training Package?

• Slides
• VA Chart of Accounts
• Valid GL by Fund
• OFM Bulletins
• FMS Transactions
• GL Changes for FY 09

5
Accounting/Payroll Policy Service

• New ACC Code Requests
• Contact via e-mail
• The ACC\FCP Request mailbox

6
VHA Accounting Policy

• VHA Accounting Policy (173A) in Outlook

7
OFM Bulletins

• To view or download VA Handbooks and Directives,
  as well as OFM Bulletins on the Web
• http//www.va.gov/publ/direc/finance/finance.htm
• Questions Call Sylvia Nieto
• [phone]

8
STANDARD GENERAL LEDGER OVERVIEW

• Review the Different GL Series
• their Balances and how VA uses
• them.

9
PROPRIETARY ACCOUNTS

• Provides information on how VAs operations are
  functioning
• Provides data for the equation ASSETS
  LIABILITIES EQUITY

10
SGL CHART OF ACCOUNTS

• 1000 ASSETS
• 2000 LIABILITIES
• 3000 EQUITY
• 4000 BUDGETARY
• 5000 REVENUES AND FINANCING SOURCES
• 6000 EXPENSES

11
SGL CHART OF ACCOUNTS

• 7100 GAINS
• 7200 LOSSES
• 8000 MEMORANDUM
• 9000 AGENCY STATISTICAL MEMORANDUM ACCOUNTS

12
SGL ACCOUNT TYPES

• SUMMARY ACCOUNT - An account that categorizes a
  group of like general ledger accounts.
• 1300 - Receivables, Net
• 1400 - Advances and Prepayments
• 1700 - Fixed Assets, Net

13
SGL ACCOUNT TYPES

• ROLL-UP ACCOUNT - An account that rolls up a
  group of similar general ledger accounts.
  (External Reporting only).
• 1310 Accounts Receivable
• 1410 Advances to Others
• 1711 Land and Land Rights

14
SGL ACCOUNT TYPES

• POSTING ACCOUNT - The accounts VA uses for its
  internal operations. These accounts will appear
  on your trial balance.
• 1310 Receivable Reimbursements - Federal
• 1313 Receivable Refunds - Non-Federal
• 1315 Receivables GFR - Non-Federal

15
FSC BUDGET EXECUTION
Austin, TX

16
BUDGETARY ACCOUNTS

• Tracks the funds issued by Congress or received
  from other sources for a given period of
  time.
• 4000 Series of General Ledger Accounts

17
BUDGETARY ACCOUNTS

• These accounts reflect
• budgetary operations
• and conditions from
• the time appropriations
• are anticipated until
• they are expended.

18
BUDGETARY ACCOUNTS

• 40XX - Anticipated Resources
• 41XX - Appropriations Realized
• 42XX - Reimbursements Collections
• 44XX - Apportionment
• 45XX - Distributions
• 46XX - Funds Available for Obligation
• 48XX - Undelivered Orders
• 49XX - Expended Authority

19
REIMBURSABLE AUTHORITY

• Reimbursable authority is recognized when a
  Federal bill is created or when a Non-Federal
  bill is collected.

20
REIMBURSABLE ACCOUNTS

• 425F Reimbursements - Fed Receivable
• 425G Reimbursements - Fed Collected
• 425P Reimbursements - Public Collected

21
STATION LEVEL BUDGETARY ACCOUNTS

• 4610 - Allowances Available for Obligation
• 4650 - Expired Authority
• 4651 - Expired Authority - CO

22
STATION LEVEL BUDGETARY ACCOUNTS

• 480F - Unpaid Undelivered Orders - F
• 480N - Unpaid Undelivered Orders P
• 480Y UDO Credit Card Purchase

23
STATION LEVEL BUDGETARY ACCOUNTS

• 490F - Unpaid Expended Authority- F
• 490N - Unpaid Expended Authority - P
• 490G - Paid Expended Authority- F
• 490P - Paid Expended Authority- P

24
GL In Balance

• 490F 490N
• 1312 1321
• 2110 2111
• 2121 2122
• 2140 2130
• 2190 2191
• 2193 2194
• 2213 2210
• The sum of the debit in1312 with the credits in
  2110, 2121,2140, 2190, 2193, and 2213 should
  equal to the balance in 490F. Similar formula
  applies to 490N.

25
BUDGET OVERVIEW

• General Characteristics of the FMS Budget
  Execution (BE) Subsystem
• Terminology and Concepts
• A Budget Levels
• B Budget Dimensions
• Budget Structure Models Currently in Use
• Budget Execution Documents
• FMS Table Updates
• Common Problems

26
Budget Execution (BE) Subsystem

• Defines the Funds and Appropriations in FMS

27
ACTION R TABLEID FUND USERID S104 FSC
FUND REFERENCE
DATA SCREEN
KEY IS BUDGET FISCAL YEARS, FUND

01-
BFYS 09
FUND 0151A1 FUND TYPE G BUD CAT A DEACT
DATE NO YEAR N CARRYOVER N
REVOLVING N CLOSE LVL S TREASURY FUND TYPE A
FUND NAME GOE - CAT A - LMT 01
TREASURY SYMBOL 3690151 SHORT NAME
GOE FUND CLASS 01 FUND CATEGORY
FUND GROUP AGENCY 36
AGENCY NAME DEPT. OF VETERANS AFFAIRS
AGY LOC CODE 36 - 03 - 0000 OMB ID CODE
1000 SUBCLASS N BUREAU
CODE - - ALLOW UNOBLIG
EXP AGST EXPRD N CONTROL OPTIONS -
APPROPRIATION P APPORTIONMENT P ALLOTMENT
P SUB-ALLOTMENT P
ALLOWANCE P REVENUE BUD N
DIMENSIONS - ALLOTMENT SUB-ALLOTMENT
ADM/OFF
Y Y ALLOWANCE
STATION N
N PGM DEF
PROGRAM/DEF N / Y / PCAT
PCLS LIMITATION
N N
UNAPPLIED DEPOSIT OPT N
MEMO
DEPRECIATION TRANS TYPE RPT224
COLUMN IND D INTEREST BFYS 09
FUND 0151A1 STATION FCP/PRJ
JOB NO COST CTR
BOC RPT CAT



28
ACTION R TABLEID FUND USERID S104 FSC
FUND REFERENCE
DATA SCREEN
KEY IS BUDGET FISCAL YEARS, FUND

01-
BFYS 09
FUND 0160A1 FUND TYPE G BUD CAT B DEACT
DATE NO YEAR N CARRYOVER N
REVOLVING N CLOSE LVL S TREASURY FUND TYPE A
FUND NAME MEDICAL SERVICES - LMT1
TREASURY SYMBOL 3690160 SHORT NAME
MED SVCS-LM1 FUND CLASS 01 FUND CATEGORY
FUND GROUP 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 P APPORTIONMENT P ALLOTMENT
P SUB-ALLOTMENT P
ALLOWANCE P REVENUE BUD N
DIMENSIONS - ALLOTMENT SUB-ALLOTMENT
ADM/OFF
Y Y ALLOWANCE
STATION N
Y PGM DEF
PROGRAM/DEF N / N /
PCLS LIMITATION
N N
UNAPPLIED DEPOSIT OPT N
MEMO
DEPRECIATION TRANS TYPE RPT224
COLUMN IND D INTEREST BFYS 09
FUND 0160A1 STATION FCP/PRJ
JOB NO COST CTR
BOC RPT CAT



29
Budget Execution (BE) Subsystem

• Accounts for funding for the entire agency

30
Budget Execution (BE) Subsystem

• Posts appropriate transactions to the
  General Ledger

31
Budget Execution (BE) Subsystem

• Establishes budgetary controls (funds
  distribution) within an agency

32
Budget Execution (BE) Subsystem

• Applies flexible fund control to all spending
  transactions

33
Budget Execution (BE) Subsystem
Flexible Fund Control

• C - - - Full Control
• P - - - Presence Control
• I - - - -Ignore this Budgetary Level
• N- - - -No Control

34
ACTION R TABLEID FUND USERID S104 FSC
FUND REFERENCE
DATA SCREEN
KEY IS BUDGET FISCAL YEARS, FUND

01-
BFYS 09
FUND 0151A1 FUND TYPE G BUD CAT A DEACT
DATE NO YEAR N CARRYOVER N
REVOLVING N CLOSE LVL S TREASURY FUND TYPE A
FUND NAME GOE - CAT A - LMT 01
TREASURY SYMBOL 3690151 SHORT NAME
GOE FUND CLASS 01 FUND CATEGORY
FUND GROUP AGENCY 36
AGENCY NAME DEPT. OF VETERANS AFFAIRS
AGY LOC CODE 36 - 03 - 0000 OMB ID CODE
1000 SUBCLASS N BUREAU
CODE - - ALLOW UNOBLIG
EXP AGST EXPRD N CONTROL OPTIONS -
APPROPRIATION P APPORTIONMENT P ALLOTMENT
P SUB-ALLOTMENT P
ALLOWANCE P REVENUE BUD N
DIMENSIONS - ALLOTMENT SUB-ALLOTMENT
ADM/OFF
Y Y ALLOWANCE
STATION N
N PGM DEF
PROGRAM/DEF N / Y / PCAT
PCLS LIMITATION
N N
UNAPPLIED DEPOSIT OPT N
MEMO
DEPRECIATION TRANS TYPE RPT224
COLUMN IND D INTEREST BFYS 09
FUND 0151A1 STATION FCP/PRJ
JOB NO COST CTR
BOC RPT CAT



35
ACTION R TABLEID FUND USERID S104 FSC
FUND REFERENCE
DATA SCREEN
KEY IS BUDGET FISCAL YEARS, FUND

01-
BFYS 08
FUND 0151A1 FUND TYPE G BUD CAT A DEACT
DATE NO YEAR N CARRYOVER N
REVOLVING N CLOSE LVL S TREASURY FUND TYPE A
FUND NAME GOE - CAT A - LMT 01
TREASURY SYMBOL 3680151 SHORT NAME
GOE FUND CLASS 01 FUND CATEGORY E
FUND GROUP AGENCY 36
AGENCY NAME DEPT. OF VETERANS AFFAIRS
AGY LOC CODE 36 - 03 - 0000 OMB ID CODE
1000 SUBCLASS N BUREAU
CODE - - ALLOW UNOBLIG
EXP AGST EXPRD Y CONTROL OPTIONS -
APPROPRIATION C APPORTIONMENT C ALLOTMENT
C SUB-ALLOTMENT C
ALLOWANCE C REVENUE BUD N
DIMENSIONS - ALLOTMENT SUB-ALLOTMENT
ADM/OFF
Y Y ALLOWANCE
STATION N
N PGM DEF
PROGRAM/DEF N / Y / PCAT
PCLS LIMITATION
N N
UNAPPLIED DEPOSIT OPT N
MEMO
DEPRECIATION TRANS TYPE RPT224
COLUMN IND D INTEREST BFYS 08
FUND 0151A1 STATION FCP/PRJ
JOB NO COST CTR
BOC RPT CAT



36
ACTION R TABLEID FUND USERID S104 FSC
FUND REFERENCE
DATA SCREEN
KEY IS BUDGET FISCAL YEARS, FUND

01-
BFYS 09
FUND 0160A1 FUND TYPE G BUD CAT B DEACT
DATE NO YEAR N CARRYOVER N
REVOLVING N CLOSE LVL S TREASURY FUND TYPE A
FUND NAME MEDICAL SERVICES - LMT1
TREASURY SYMBOL 3690160 SHORT NAME
MED SVCS-LM1 FUND CLASS 01 FUND CATEGORY
FUND GROUP 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 P APPORTIONMENT P ALLOTMENT
P SUB-ALLOTMENT P
ALLOWANCE P REVENUE BUD N
DIMENSIONS - ALLOTMENT SUB-ALLOTMENT
ADM/OFF
Y Y ALLOWANCE
STATION N
Y PGM DEF
PROGRAM/DEF N / N /
PCLS LIMITATION
N N
UNAPPLIED DEPOSIT OPT N
MEMO
DEPRECIATION TRANS TYPE RPT224
COLUMN IND D INTEREST BFYS 09
FUND 0160A1 STATION FCP/PRJ
JOB NO COST CTR
BOC RPT CAT



37
ACTION R TABLEID FUND USERID S104 FSC
FUND REFERENCE
DATA SCREEN
KEY IS BUDGET FISCAL YEARS, FUND

01-
BFYS 08
FUND 0160A1 FUND TYPE G BUD CAT B DEACT
DATE NO YEAR N CARRYOVER N
REVOLVING N CLOSE LVL S TREASURY FUND TYPE A
FUND NAME MEDICAL SERVICES - LMT1
TREASURY SYMBOL 3680160 SHORT NAME
MED SVCS-LM1 FUND CLASS 01 FUND CATEGORY E
FUND GROUP 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 Y CONTROL OPTIONS -
APPROPRIATION C APPORTIONMENT C ALLOTMENT
C SUB-ALLOTMENT C
ALLOWANCE P REVENUE BUD N
DIMENSIONS - ALLOTMENT SUB-ALLOTMENT
ADM/OFF
Y Y ALLOWANCE
STATION N
Y PGM DEF
PROGRAM/DEF N / N /
PCLS LIMITATION
N N
UNAPPLIED DEPOSIT OPT N
MEMO
DEPRECIATION TRANS TYPE RPT224
COLUMN IND D INTEREST BFYS 08
FUND 0160A1 STATION FCP/PRJ
JOB NO COST CTR
BOC RPT CAT



38
Budget Levels

• Represents the funds distribution process within
  the agency

39
Budget Levels

• Control and Report spending at each level of the
  agencys budget

40
Budget Levels

• Appropriation/Apportionment
• Allotment
• SubAllotment
• Allowance
• SubAllowance

41
Budget Dimensions

• Define Organizational and
  Functional breakdowns of funds at each
  budget level

42
Budget Dimensions

• BFY 09
• Fund 0160A1 (MED SERVICES)
• A/O 10 (VHA)
• Station 501 (VAMC Albuquerque NM)
• Program Class 0100 (Med Services -Misc)
• ACC 010020100 (MedSupplies/Svs)
  
  
  

43
Budget Dimensions

• BFY 09
• Fund 0151A1 (GOE)
• A/O 20 (VBA)
• Program Category 20 (VBA)
• Station 301 (VARO Boston MA)
• Program Class 0200
• ACC 000033000 (Veterans Assist.)
  
  
  

44
Medical Services Model
45
General Operating Expenses (GOE) Model
Department of VA Central Office (Allotment -
ALOT) (AO 20)
46
Budget Execution Documents

AA - Appropriation and Apportionment TA -
Appropriation Transfer AC - Allotment SL -
Suballotment AL - Allowances AT - Allowances
Transfers SA - Suballowance ST -
Suballowance Transfers
47

• AA - Appropriation
• Records Appropriation/Apportionment
• Dimensions BFY, FUND
• Tables Updated APPR, APOR
• Input by Central Office

48

• AC - Allotment
• Dimensions BFY, FUND, AO
• Tables Updated ALOT
• ----------VHA Anti-Deficiency Line----------
• Input by Central Office

49

• SL Suballotment
• Dimensions BFY, FUND, AO, STA(VHA)/Program(VBA)
• Table Updated SALT
• ------VBA Anti-Deficiency Line---
• Input by Central Office

50

• AL - Allowance
• Dimensions BFY, FUND, AO, STA, Program
• Table Updated ALLW
• Input by Central Office

51
AT Allowance Transfers Dimensions BFY, FUND,
AO, STA, Program,Limit, Qtr. Table Updated
ALLW Input by Station
52

• SA - Suballowance
• Dimensions BFY, FUND, AO, STA, ACC
• Table Updated SASP
• Input by Station

53
ST Suballowance Transfers Dimensions BFY,
FUND, AO, STA, FCP/PROJECT,LMT, QTR Table
Updated ALLW, SASP Input by Station
54
FMS Table Updates

• ALLW - Allowance Table
• Reports status of funds for allowance budgets
• Sorted by BFY, Fund, A/O, Station, and Program

55
FMS Table Updates

• FMS Table Updates
• Updated by all spending transactions
  (obligations and receivers)
• Fields updated by purchasing documents
• YTD Unliquidated Obligation Amount
• Available Amount
• Expended Amount

56
ACTION R TABLEID ALLW USERID S104 FSC

ALLOWANCE INQUIRY SCREEN KEY
IS BUDGET FISCAL YEARS, FUND, A/O, STN, PROGRAM,
LMT

BFYS 09 FUND 0151A1 ADM/OFF 20 STN
301 PROGRAM 0200 LMT DESCRIPTION
ONE VA VPN CARRYOVER STATUS IND A SPENING
CONTROL OVR BUDGETED FTES
000000 APPROVED IND Y POST
QTR 4 TRANS TYPES - PENDING 01 APPROVED 02
POSTED 06 APPROVED ALLW AMT
9,028,787.00 YTD ALLW AMT 9,028,787.00
YTD UNLIQ OBLG AMT 92,170.14
AVAILABLE AMT 16,931.24
EXPENDED AMT 8,919,685.62


QTR ORIG ALLOW AMT PEND ALLOW AMT
APRV ALLOW AMT SUBALLOW AMT 1
2,521,789.00 0.00
2,521,789.00 2,521,789.00 2
2,192,620.00 0.00
2,192,620.00 2,192,620.00 3
2,204,937.00 0.00
2,204,937.00 2,204,937.00 4
2,109,441.00 0.00 2,109,441.00
2,109,441.00

QTR END QTR AVAILABLE UNLIQ OBLG
AMT EXPENDED AMT UNSUBALLOW AMT
1 0.00 30,349.15
2,023,072.45 0.00 2
0.00 64,624.73 2,199,876.42
0.00 3 0.00
-34,005.42 2,213,139.68 0.00
4 16,931.24 31,201.68
2,483,597.07 0.00
57
PF 1/13 HELP-COMMAND gt

REPORT NAME-gt
T.RBESWSV.111004 FORM-gt F826 LINES-gt 113
PAGES-gt 5
S.F. 23 S.P. 01 S
-gt 001 E -gt 132 L 0000000029 P 000000002

--------------------------------------------------
----------------------------------


RBESWSV 301 09
0151A1 20

Report ID RBESWS Department of Veterans
Affairs - FMS Page 2 RSD
Form F826 Status of Allowance
Time 308 Run Date
10/10/08 As of 10/09/08
STN 301
BFYS 09 Fund 0151 A/O 20
Fund Code 0151A1 Boston MA VARO
GOE CAT A LMT 01 VETERANS BENEFITS
ADMIN Program02

Total
Available Budget
Obligations Amount Orgn/Act
thru OCT 08 thru OCT 08
thru OCT 08


300 SALARIES -
VBA 8,439,304.00
8,432,632.30 6,671.70
380 VOCATION REHAB COUNSE
98,264.00 93,475.74
4,788.26 394
HUMAN RESOURCES MANAGEM 19,650.00
16,530.00 3,120.00
396 SUPPORT SERVICES
471,569.00 469,217.72
2,351.28 Total 9,028,787.00
9,011,855.76 16,931.24


58
ACTION R TABLEID ALLW USERID S104 FSC

ALLOWANCE INQUIRY SCREEN KEY
IS BUDGET FISCAL YEARS, FUND, A/O, STN, PROGRAM,
LMT

BFYS 09 FUND 0151A1 ADM/OFF 20 STN
301 PROGRAM 0200 LMT DESCRIPTION STA
TUS IND A SPENING CONTROL OVR
BUDGETED FTES 000000
APPROVED IND Y POST QTR 1 TRANS TYPES -
PENDING 01 APPROVED 02 POSTED 04 APPROVED
ALLW AMT 0.00 YTD ALLOW AMT
0.00 YTD UNLIQ OBLG AMT
41,168.05 AVAILABLE AMT -742,076.62
EXPENDED AMT 700,908.57


QTR ORIG ALLOW AMT PEND ALLOW AMT
APRV ALLOW AMT SUBALLOW AMT
1 0.00 0.00
0.00 0.00 2
0.00 0.00
0.00 0.00 3
0.00 0.00 0.00
0.00 4 0.00
0.00 0.00 0.00

QTR END
QTR AVAILABLE UNLIQ OBLG AMT EXPENDED AMT
UNSUBALLOW AMT 1
-742,076.62 41,168.05 700,908.57
0.00 2 0.00
0.00 0.00 0.00
3 0.00 0.00
0.00 0.00 4
0.00 0.00 0.00
0.00
59

• PF 1/13 HELP-COMMAND gt
  
  
• REPORT NAME-gt T.RBESWSV.111206 FORM-gt F826
  LINES-gt 113 PAGES-gt 5
  
• S.F. 22 S.P. 01 S -gt 001 E -gt
  132 L 0000000001 P000000001
  
• --------------------------------------------------
  ---------------------
  
  
• 
  
  
• RBESWSV 301 08 0151A1
  20
  
• Report ID RBESWSV Department of Veterans
  Affairs FMS Page 1
  
• RSD Form F826 Status of
  Allowance Time 304
• Run Date 10/14/08 As of 10/13/08
  
  
• STN 301 BFYS 09
  Fund 0151 A/O20
  Fund Code 0151A1
• BOSTON MA VARO GOE - CAT A - LMT 01
  VETERANS BENEFITS ADMIN
  
• Program 02
  
  Total Available
  
• Budget
  Obligations Amount
  
• Organ/Act thru OCT
  08 thru OCT 08 thru OCT 08
  
• 
  
  
• 300 SALARIES - VBA 0.00
  693,382.25 -693,382.25
  
• 310 EXECUTIVE DIRECTION 0.00
  200.00 -200.00
  
• 340 COMPENSATION PENSION 0.00
  225.00 -225.00
  
• 380 VOCATION REHAB COUNSE 0.00
  1, 700.00 -1,700.00
  

60
ACTION R TABLEID ALLW USERID S104 FSC

SUBALLOWANCE SPENDING CONTROL INQUIRY SCREEN
KEY IS BUDGET FISCAL YEARS, FUND,
A/O, STN, FCP/PRJ, LMT

BFYS 09 FUND 0160A1
ADM/OFF 10 STN 501 PROGRAM 01AE
LMT DESCRIPTION STATUS IND A SPENING
CONTROL OVR BUDGETED FTES
000000 APPROVED IND Y POST
QTR 1 TRANS TYPES - PENDING 01 APPROVED 02
POSTED 04 APPROVED ALLW AMT
0.00 YTD ALLW AMT 0.00 YTD
UNLIQ OBLG AMT 363,866.18 AVAILABLE
AMT -1,213,694.54 EXPENDED AMT
849,828.36

QTR ORIG
ALLOW AMT PEND ALLOW AMT APRV ALLOW AMT
SUBALLOW AMT 1
0.00 0.00 0.00
0.00 2 0.00
0.00 0.00
0.00 3 0.00
0.00 0.00
0.00 4 0.00
0.00 0.00 0.00

QTR
END QTR AVAILABLE UNLIQ OBLG AMT EXPENDED
AMT UNSUBALLOW AMT 1
-1,213,694.54 363,866.18 849,828.36
0.00 2 0.00
0.00 0.00 0.00
3 0.00 0.00
0.00 0.00 4
0.00 0.00 0.00
0.00
61
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REPORT NAME-gt
T.RBESWSV.111006 FORM-gt F826 LINES-gt 1646
PAGES-gt 46
S.F. 23 S.P. 01
S -gt 001 E -gt 132 L 0000000317 P 000000008

--------------------------------------------------
----------------------------------


RBESWSV 501 09 0160A1
10
Report ID
RBESWSV Department of Veterans Affairs - FMS
Page 1 RSD Form F826 Status of
Allowance Time 309
Run Date 10/14/08 As of
10/13/008 STN 501
BFYS 09 Fund 0160
A/O 10 Fund Code 0160A1 NEW
MEXICO VA HEALTHCARE SYSTM MEDICAL SERVICES -
LMT1 VETERANS HEALTH ADMIN
Program01
Total
Available
Budget
Obligations Amount
Orgn/Act
thru Oct 08
thru Oct 08 thru Oct
08


01AE20200 PROSTH APPLIANCES
SURGI 0.00 363,280.68
-363,280.68
01AE272G3 PROSTH REPRS/PURCHS SPL 0.00
359,814.86 -359,814.86
01AE272P6 PROSTH
APPLIANCES ORTHO 0.00 2,638.39
-2,638.39
01AE27200 PROSTHETIC REPAIRS
0.00 487,960.61
-487,960.61 Total
1,213,694.54 -1,213,694.54



62
FMS Table Updates

• SASP - Suballowance Spending Control Table
• Reports status of funds for suballowance budgets
• Sorted by BFY, Fund, A/O, Station, Program, and
  Object Class (LMT)

63
FMS Table Updates

• SASP - Suballowance Spending Control Table
• Updated by all spending transactions
  (obligations and receivers)
• Fields updated by purchasing documents
• YTD Unliquidated Obligation Amount
• Available Amount
• Expended Amount

64
ACTION R TABLEID SASP USERID S104 FSC

SUBALLOWANCE SPENDING CONTROL INQUIRY SCREEN
KEY IS BUDGET FISCAL YEARS, FUND,
A/O, STN, FCP/PRJ, LMT

BFYS 08 FUND 0151A1
ADM/OFF 20 STN 301 F/P 000039600 LMT 26
SPENDING CONTROL OVR STATUS IND A
BUDGETED FTES 000000 APPROVED
IND Y POST QTR 4 TRANS TYPES - PENDING 01
APPROVED 02 POSTED 03 APPROVED SUBALLW AMT
54,965.57 YTD SUBALLW AMT
54,965.57 YTD UNLIQ OBLG AMT
0.00 AVAILABLE AMT 948.32
EXPENDED AMT 54,017.25
DESCRIPTION SUPPLY


QTR ORIG
SUBALLW AMT PEND SUBALLW AMT APRV SUBALLW
AMT 1 286.00
0.00 286.00
2 20,655.00 0.00
20,655.00 3
0.00 0.00 0.00
4 34,024.57 0.00
34,024.57

QTR END QTR AVAILABLE UNLIQ OBLG
AMT EXPENDED AMT 1
0.00 108.00
1,321.84 2 0.00
4,544.08 9,397.20
3 0.00 -4,476.03
8,362.45 4
948.32 -176.05 34,935.76

65
ACTION R TABLEID SASP USERID S104 FSC

SUBALLOWANCE SPENDING CONTROL INQUIRY SCREEN
KEY IS BUDGET FISCAL YEARS, FUND,
A/O, STN, FCP/PRJ, LMT

BFYS 09 FUND 0151A1
ADM/OFF 20 STN 301 F/P 000039600 LMT 26
SPENDING CONTROL OVR STATUS IND A
BUDGETED FTES 000000 APPROVED
IND Y POST QTR 1 TRANS TYPES - PENDING 01
APPROVED 02 POSTED 03 APPROVED SUBALLW AMT
0.00 YTD SUBALLW AMT
0.00 YTD UNLIQ OBLG AMT 0.00
AVAILABLE AMT -2,324.31
EXPENDED AMT 2,324.31
DESCRIPTION SUPPORT
SERVICES

QTR ORIG
SUBALLW AMT PEND SUBALLW AMT APRV SUBALLW
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
0.00 0.00

QTR END QTR AVAILABLE
UNLIQ OBLG AMT EXPENDED AMT
1 -2,324.31
0.00 2,324.31 2
0.00 0.00
0.00 3 0.00
0.00 0.00
4 0.00 0.00
0.00
66
ACTION R TABLEID SASP USERID S104 FSC

SUBALLOWANCE SPENDING CONTROL INQUIRY SCREEN
KEY IS BUDGET FISCAL YEARS, FUND,
A/O, STN, FCP/PRJ, LMT

BFYS 08 FUND 0160A1
ADM/OFF 20 STN 301 F/P 0100A3743 LMT
SPENDING CONTROL OVR STATUS IND A
BUDGETED FTES 000000 APPROVED
IND Y POST QTR 4 TRANS TYPES - PENDING 01
APPROVED 02 POSTED 03 APPROVED SUBALLW AMT
20,269.00 YTD SUBALLW AMT
20,269.00 YTD UNLIQ OBLG AMT
0.00 AVAILABLE AMT 12,644.00
EXPENDED AMT 7,625.00
DESCRIPTION PADRECC ALL
OTHER

QTR
ORIG SUBALLW AMT PEND SUBALLW AMT APRV
SUBALLW AMT 1
0.00 0.00 0.00
2 0.00
0.00 0.00 3
0.00 0.00
0.00 4 20,269.00
0.00 20,269.00

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
12,644.00 0.00
7,625.00
67
ACTION R TABLEID SASP USERID S104 FSC

SUBALLOWANCE SPENDING CONTROL INQUIRY SCREEN
KEY IS BUDGET FISCAL YEARS, FUND,
A/O, STN, FCP/PRJ, LMT

BFYS 09 FUND
0160A1 ADM/OFF 20 STN 301 F/P 000039600
LMT SPENDING CONTROL OVR STATUS IND A
BUDGETED FTES 000000 APPROVED
IND Y POST QTR 1 TRANS TYPES - PENDING 01
APPROVED 02 POSTED 03 APPROVED SUBALLW AMT
0.00 YTD SUBALLW AMT
0.00 YTD UNLIQ OBLG AMT 0.00
AVAILABLE AMT -7,832.31
EXPENDED AMT 7,832.31
DESCRIPTION SUPPORT
SERVICES

QTR ORIG
SUBALLW AMT PEND SUBALLW AMT APRV SUBALLW
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
0.00 0.00

QTR END QTR AVAILABLE
UNLIQ OBLG AMT EXPENDED AMT
1 -7,832.31
0.00 7,832.31 2
0.00 0.00
0.00 3 0.00
0.00 0.00
4 0.00 0.00
0.00
68
FMS Table Updates

SAOB - Suballowance Obligation Inquiry Table
This table shows the obligations
charged against an ACC This table
shows only AOs, COs, MOs, and SOs
69
ACTION R TABLEID SAOB USERID S104 FSC

SUBALLOWANCE OBLIGATION INQUIRY SCREEN
KEY IS BFY, FUND, A/O, STATION,
FCP/PRJ, LMT, OBLIGATION NO, LINE NO
BFY 09 FUND 0151A1 A/O 20 STN 301
F/P 000039600 LMT 26

OBLIGATION NO LIN CONTRACT NO UNLIQ
OBLIG AMT EXPENDED AMOUNT GROSS OBLIG AMT
------------------ ----------- ---------------
--------------- --------------- SO 307J90001
001 0.00 253.00
253.00 SO 307J90002 001
0.00 189.00 189.00 SO
307J90005 001 0.00
0.00 0.00 SO 307J90006 001
0.00 79.00
79.00 SO 307J90007 001
0.00 45.00 45.00 SO
307J90008 001 0.00
45.00 45.00 SO 307J90016 001
0.00 138.72
138.72 SO 307J90017 001
0.00 4,250.00 4,250.00
70
ACTION R TABLEID SAOB USERID S104 FSC

SUBALLOWANCE OBLIGATION INQUIRY SCREEN
KEY IS BFY, FUND, A/O, STATION,
FCP/PRJ, LMT, OBLIGATION NO, LINE NO
BFY 09 FUND 0160A1 A/O 10 STN 501
F/P 01AE20200 LMT

OBLIGATION NO LIN CONTRACT NO UNLIQ
OBLIG AMT EXPENDED AMOUNT GROSS OBLIG AMT
------------------ ----------- ---------------
--------------- --------------- SO 501C90064
001 0.00 3,895.00
3,895.00 SO 501C93020 001
0.00 110.00 110.00 SO
501C93020 991 0.00
16.53 16.53 SO 501C93021 001
0.00 110.00
110.00 SO 501C93021 991
0.00 19.03 19.03 SO 501C93055
001 0.00 110.00
110.00 SO 501C93055 991
0.00 19.90 19.90 SO
501C93056 001 0.00
220.00 220.00 SO 501C93056 991
0.00 19.90
19.90 SO 501C93057 001
0.00 220.00 220.00
71
FMS Table Updates

SPDX - Spending Control Document Cross Reference
Table This table shows all expenditure and
obligating documents, including TOs, charged
against an ACC
72
ACTION R TABLEID SPDX USERID S104 FSC

SPENDING CONTROL DOCUMENT CROSS REFERENCE INQUIRY
SCREEN KEY IS BUDGET FY, FUND, A/O,
STN, FCP/PRJ, BOC, AMOUNT TYPE , SPEND DOC
ID/LINE BFY 09 FUND 0151A1 A/O 20
STN 301 F/P 000039600 BOC 2580

AMT TYPE TRANS
ID/LINE AMOUNT
-------- -------------------
---------------- 01- O
AR 301J9503711 001 0.00
02- O AR 301J9503712
001 150.26 03-
E CB 3013279C001 002
0.83 04- E CB
3013289C001 002 0.83
05- O SO 301J989C0 001
896.00 06- O
SO 301J95037 002 240.00
07- 08-
09- 10- 11- 12- 13- 14-
73
ACTION R TABLEID SPDX USERID S104 FSC

SPENDING CONTROL DOCUMENT CROSS REFERENCE INQUIRY
SCREEN KEY IS BUDGET FY, FUND, A/O,
STN, FCP/PRJ, BOC, AMOUNT TYPE SPEND DOC
ID/LINE BFY 09 FUND 0160A1 A/O 10
STN 501 F/P 01AE20200 BOC 1226

AMT TYPE
TRANS ID/LINE AMOUNT
-------- -------------------
---------------- 01- E
PR 501PP190936 007
163.72 02- E ET
501CBGB9938 503 117.71
03- E ET 501CBGB9948 502
212.64 04- E
ET 501CBGB9954 504
108.28 05- E ET
501CBGB9958 506 26.24
06- E ET 501CBGE0023 002
-46.75 07- E
ET 501CBGE0024 001
-46.75 08- E ET
501CBGE0095 001 -205.34
09- E ET 501CBGE0242 001
-154.04 10- E
ET 501CBGE0410 001
205.34 11- E ET
501CBGE0412 001 -205.34
12- E ET 501CBGE1297 001
-657.00 13- E
ET 501CBGE9897 003
-1,265.18 14- E ET
501CBGE9899 004 -65.58

74
Common Budget Concerns

• An SA document will not post

75
Common Budget Concerns

• An SA document will not post
• CO has not posted the AL document - check that
  funds are available on the ALLW table

76
Common Budget Concerns

• An ACC is invalid - how can it be deactivated

77
Common Budget Concerns

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

78
Common Budget Concerns

• End of Quarter automated program

79
Common Budget Concerns

• End of Quarter automated program
• This program is designed to move available funds
  to the current quarter. Solution if not run -
  Post zero dollar SA documents for the current
  quarter.

80
Common Budget Concerns

• CO pulled money from the station and did not hit
  the appropriate quarter - now there are negative
  dollars in the prior quarter and funds cannot be
  spent from the current quarter.

81
Common Budget Concerns

• CO pulled money from the station and did not hit
  the appropriate quarter - now there are negative
  dollars in the prior quarter and funds cannot be
  spent from the current quarter.
• Funds will have to be moved from one ACC to the
  other. At present, enough funds to cover the
  negative have to be in one ACC.

82
Common Budget Concerns

• There are undistributed funds on the ALLW table,
  yet an SA document will not process.

83
Common Budget Concerns

• There are undistributed funds on the ALLW table,
  yet an SA document will not process.
• If the funds show available in the undistributed
  field but are not included in the total available
  amount, CO has not processed the AL document
  through the post stage. Contact CO for
  correction.

84
Common Budget Concerns

• An SA document has been posted and now SASP does
  not match the Status of Allowance report.

85
Common Budget Concerns

• An SA document has been posted and now SASP does
  not match the Status of Allowance report.
• The Status of Allowance report does not update
  until overnight. Any on-line activity will not
  be reflected there until the next mornings
  report.

86
BUDGET QUESTIONS

• 1. What table in FMS would you inquiry to find
  an expenditure charged to a particular ACC?
• Answer SPDX (SASP TOTAL EXPENDITURES)

87
BUDGET QUESTIONS

• 2. What FMS budget document records the
  suballotment of funds to the station level?
• Answer VHA SL
• VBA AL

88
BUDGET QUESTIONS

• 3. What table in FMS reflects the budgetary
  controls for a fund?
• Answer FUND

89
BUDGET QUESTIONS

• 4. What table in FMS would you inquiry to find
  your unobligated prior year fund balances?
• Answer SALT

90
BUDGET QUESTIONS

• 5. What budget document records general ledger
  account 4610?
• Answer AL

91
Related FMS Tables

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

92
Related RSD Reports

• F826 - Status of Allowance
• F820 - Monthly Activity by ACC
• F20D - Control Point Activity Listing
• F887 - Obligation by
• Organization/Program
• F885 - Obligation by Budget Object
• Code

93
Pro Forma Entries

• Pro Forma are Printed by Fund Category
• Select Fund Category from Fund Table in FMS
• Entries are listed in Transaction Code order
• Entries show Transaction Type, Description and
  SGL Accounts that will be affected.

94
ASSET SUMMARY ACCOUNTS

• 1000 ASSETS
• 1100 CASH
• 1300 RECEIVABLES, NET
• 1400 ADVANCES AND PREPAYMENTS
• 1500 INV. AND RELATED PROP.
• 1600 INVESTMENTS, NET
• 1700 FIXED ASSETS, NET
• 1800 FIXED ASSETS, NET

95

96
DISBURSING AUTHORITY

• 1010 - FUND BALANCE W/ TREASURY
• Definition Source for paying liabilities.
  Records appropriated funds received
  Department-wide for the current fiscal year.
  This account will appear at the station level on
  the prior year trial balance.
• Normal Balance
• VACO Level - Debit
• Station Level - Credit

97
DISBURSING AUTHORITY

• 1018 - DISBURSING AUTHORITY TRANSFERRED TO
  OTHER STATIONS
• Definition This is an account maintained in the
  various VBA accounting systems by deposit fund
  symbol to show the amount of disbursing authority
  transferred to other stations. Non 224 entry!
• Normal Balance Credit

98
DISBURSING AUTHORITY

• 1019 - DISBURSING AUTHORITY RECEIVED FROM OTHER
  STATIONS
• Definition Account maintained in various VBA
  accounting systems by deposit fund symbol to show
  the amount of disbursing authority received from
  other stations. Non - 224 entry!
• Normal Balance Debit

99
DISBURSING AUTHORITY

• 1020 - TREASURY DISBURSEMENTS
• Definition Account which records Treasury
  disbursements made by VA.
• Normal Balance Credit
• AD Documents
• CB, CC, CD and TM Documents

100
DISBURSING AUTHORITY

• 1021, 1030, 1031, 1043 -
• SF-224 DISBURSEMENTS
• Definition Accounts which record transfers made
  by VA. These accounts are also used to record
  expenditure transfers between VA facilities.
• Normal Balance Debit / Credit
• ET, TR, EB, EW Documents

101
DISBURSING AUTHORITY

• 1013, 1022, 1029, 1032 COLLECTIONS
• Definition Accounts which record collections
  made by VA in the form of cash or a check. There
  must be an SF 215 Deposit Ticket or SF 5515 Debit
  Voucher associated with each collection.
• Normal Balance Debit
• CR MR Documents

102
DISBURSING AUTHORITY

• 1023, 1024, 1025 NON 224 DISBURSEMENTS AND
  COLLECTIONS
• Definition Accounts maintained by VA to record
  Foreign Payments, Misc. Payroll transactions and
  Payroll Expenditures from the payroll interface.
• Normal Balance Debit/Credit
• Should not be recorded by Field Stations
• CR, DD, ET, EW, IF, PR, SV Documents

103
DISBURSING AUTHORITY

• 1026 - IPAC DISBURSEMENTS
• Definition Account maintained by Treasury
  appropriation symbol to show the amounts charged
  to VA that are reported through the
  Intra-Governmental Payment and Collection System
  (IPAC).
• Normal Balance Credit
• DD, DF, ET. SV, TR Documents

104
DISBURSING AUTHORITY

• 1036 - IPAC COLLECTIONS
• Definition Account maintained by Treasury
  appropriation symbol to show the amounts received
  by VA that are reported through the
  Intra-Governmental Payment and Collection System
  (IPAC).
• Normal Balance Debit
• CR, TR Documents

105
DISBURSING AUTHORITY

• 1099 - CANCELED CHECKS - LIMITED PAYABILITY
• Definition Account maintained by Treasury
  appropriation symbol to show the net amount of
  canceled checks or limited payability funds
  returned to VA.
• Normal Balance Debit
• XR Documents

106
TR Documents

• Transfers of funds to/from other funds or
  appropriations.
• Examples
• FCAT TC/TT FCAT TC/TT
• G/H/M TR 33 ___ TR 15
• S TR 24 TR 75
• P TR 25, 76 TR 18

107
Related Tables

• ADVX Advance Cross Reference Inquiry Screen
• CRHT Cash Receipt Header Inquiry Screen
• CRLT Cash Receipt Line Inquiry Screen
• IFHT Imprest Fund Header Inquiry Screen
• IFLT Imprest Fund Line Inquiry Screen
• JVLT Journal Voucher Standard Journal Inquiry
  Screen
• PVHT Voucher Header Inquiry Screen
• PVLT Voucher Line Inquiry Screen
• TVHT Travel Voucher Header Inquiry Screen
• TVAT Travel Voucher Accounting Line Inquiry
  Screen

108
TEST

• Record Convenience Check to Medical Services
• Clear Convenience Check Record Expense to
  Medical Services

109
Recording Transactions

• Record Convenience Check (CB 01)
• DR. 1412 Advance Payment - Other
• CR. 1020 Treasury Disbursement
• Clear Convenience Check Record Expense to
  Medical Services (DD 03)
• DR. 3107 Unexpended Approp - Used
• DR. 480N - Unpaid Undel Orders - Public
• DR. 6100 Operating Expenses
• CR. 1412 Advance Payment - Other
• CR. 490P Paid Exp Auth - Public
• CR. 5700 Appropriations Used

110
CB 01

• COMMND DOCID CB 10
  5019280C001 STATUS ACCPT
• 001-001 OF 002 BATID
  SUB STN 10/15/08
• 01-
  
• LINE 001 REF DOC REF LINE ACCP
  DATE
• PAY ADV P REF ADV REF ADV
  LINE INV DATE 10 06 08
• VENDOR INV NO/LINE 01609
  LOG DATE 10 06 08
• T/T 01 BFYS FUND
  0160A1
• STATION/SAT 501 FCP/PRJ
  JOB NO
• COST CTR/SUB BOC/SUB
  REPT CATG
• REV SRCE/SUB CLSD BFYS
  CLSD FUND
• GL ACCOUNT DESCR
  01609 BUREAU OF VITAL STA
• LINE AMOUNT 11.00 I/D
  P/F INT REASON
• LIQ AMOUNT QUANTITY
  ADV
• UNAPPLIED DEP NO