Comptroller Brief

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Comptroller Brief
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Agenda

• 0800 SMARTS WEB (GySgt Bradley)
• 0930 Break
• 0940 Inspection Checklist (GySgt Bradley)
• 1100 BEA/BESA (GySgt Bradley)
• LOA/Poolee-COI/Closeout
• FY05 Report/5 Questions
• 1145 Lunch

• 1300 Ethics
  (Capt Alber)
• 1345 Reversions (GySgt
  Bradley)
• 1415 Break
• 1425 Vehicle and Phones Projected Cost Methods
  (MSgt Der)
• 1440 Prac App (Capt
  Alber)
• 1510 ULO Brief (GySgt
  Bradley)
• 1530 RS ULO Briefs Begin

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SMARTS WEB

• User Ids and Passwords
• Organizational Newsbox
• Financial Cubes
• User Reports

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Organizational Newsbox https//smartsweb.stl.disa
.mil
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Organizational Newsbox
This section shows the date and time the system
updated.
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Organizational Newsbox
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Organizational Newsbox
Click the Plus () Sign to Expand
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SMARTS CUBE ERROR
If updates havent been completed and you try to
view a CUBE or a report, you may encounter this
screen.
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SMARTS CUBES

• D00 Updates Daily
• Mon-Fri
• D01 Monday will not update until the next D01
  Monday
• Weekly
• Week 1 updates will happen Week 1 of the next
  month
• Monthly
• M01 January updates will happen M01 January next
  year
• Quarterly
• 1st Quarter updates will happen 1st Quarter next
  year
• Yearly
• Yearly will not be updated until next year

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SMARTS CUBES
If you left click on a CAC, this will drill down
to the Special Interest Code level.
Export CSV
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Inspection Checklist

• Administrative
• Budget Formulation
• Recruiter Out Of Pocket Expense (ROPE)
• Recruiting and Non-Recruiting Awards
• Center of Influence and Poolee Events
• SABRS Input and Financial Accounting Elements
• Budget Execution
• Filing and Maintenance Process
• Tracking Procedures
• Completion Requirements
• Fiscal Reports

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BEA and BESA Combinations

• Back ground BEAs and BESAs are being
  structured in away which allows uniformity
  throughout the marine corps.
• These combinations also will conform to the
  activity based costing (ABC) models providing a
  financial picture based on the actual spending as
  it is performed at the lowest level.
• The structure will be the same MC base to base,
  FMF to FMF, district to district, etc

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Accounting Classification Code Line Of
Accounting (LOA)
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Line Of Accounting (LOA)
Example
AA 17 4 1106.27N0 000 67013_067443 2D 000000
81001MD00001
27N0
17 4 1106
AA
Accounting Classification Reference Number
(ACRN) Uniquely identifies a LOA data code cited
during all stages of processing accounting
transactions
Appropriation Symbol (Basic Symbol) Assigned by
the Department of the Treasury to uniquely
identify a congressional approved appropriation
that is being charged by the source transaction.
Is comprised of a 2-digit numeric department
code, a 1-digit numeric fiscal year code, and the
4-digit numeric Treasury Symbol.
Subhead Represents the administering office and
the budget program that funds are executed under.
The first 2 characters designate the
administering office. The third digit is the
budget activity. The last digit is always zero
for the OM,MC appropriation.
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Line Of Accounting (LOA)
Example
AA 17 4 1106.27N0 000 67013_067443 2D 000000
81001MD00001
000
M67013
_
Object Class Defines the nature of the services
or supplies and materials purchased.
Bureau Control Number Used to identify the holder
of the funds or OPBUD. The BCN for the OM,MC
appropriation will be the UIC code assigned to
the OPBUD or SUBOPBUD authorization provided to
commands.
Suballotment Number Used to identify a Centrally
Managed Operating Budget (CMOB) administered at
HQMC. If funds being used do not come from a
headquarters controlled CMOB, this field will be
left blank.
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Accounting Classification Code Elements
Example
AA 17 4 1106.27N0 000 67013_067443 2D 000000
81001MD00001
067443
2D
000000
Transaction Type Code Used to classify
payments/receipts as to purpose or category.
Property Accounting Activity Used to identify the
AAC of the document. For TAD documents, will
contain the TON. For equipment purchases
classified as plant property, will contain the
activity designator code or UIC of the activity
responsible for plant property accounting.
Authorized Accounting Activity Used to identify
the activity responsible and authorized to
perform accounting functions for the fund holder.
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Line Of Accounting (LOA)
Example
AA 17 4 1106.27N0 000 67013_067443 2D 000000
81001MD00001
81001MD00001
Cost Code 12 digit field used for local
identification of transactions. For all other
types of transactions, this field will be locally
determined. For TAD documents, this field will be
automatically assigned by the order writing
system when the orders are created.
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Fiscal Year End Process
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Year End Goals
Perform unliquidated/unfilled orders validations
Prevent over-obligations and over-expenditures
Minimize or eliminate reverted balances
Resolve problem disbursements
Meet obligation rates
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FY04 Close Out Guidance
ALL PURCHASES WILL BE SUSPENDED ON 3 SEPTEMBER.
STARTING 7 SEPTEMBER THE ATTACHED SPREADSHEET
MUST BE EMAILED TO YOUR BUDGET REP (ROBIN OR
LISA) AND CCd TO GYSGT BRADLEY AND JOYCE.  
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FY04 Close Out Guidance

• 1.  SABRS ACCESS  all SABRS input access will be
  suspended as of 3 September. Your accounts will
  still be able to use SABRS reports inquiry and
  INFOPAC.
• 2. SABRS CORRECTIONS any changes needed to
  current SABRS documents must be submitted on the
  attached spreadsheet. The amount field should
  reflect negative amounts for decreases.
• 3. SDN RSs and sections will generate their
  own standard document numbers for their requests.

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FY04 Close Out Guidance

• 4.  CITIDIRECT  All purchase card charges will
  be suspended after 3 September 2004 21 Aug for
  Convenience Checks.  All requirements after this
  cut-off date including cost of 2,500 and over
  must have prior approval from the Comptrollers
  office. Once your request has been approved by
  the Comptrollers office, District Supply or the
  RS Logistics Sections will receive the
  transaction for action. Review your intended
  purchases during this time and request account
  limit increases as needed through Capt Hughes.

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FY04 Close Out Guidance

• 5.  WEEKLY FINANCIAL REPORTS (WFR)  Effective 3
  September, WFR's must be submitted to the
  Comptroller office.  Please include a detailed
  "pending" list in your submissions.  The due
  dates for your WFR submissions are 3 Sep, 10 Sep,
  17 Sep, and 24 Sep.

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FY04 Close Out Guidance

• 6.  ULO VALIDATIONS  It is imperative that a
  thorough scrubbing of outstanding obligations be
  performed to ensure the accuracy of posted
  transactions and to confirm whether the
  requirement for a material or service still
  exits. The closeout validation will be due to
  this office COB on 22 Sep 04 utilizing the M150
  from INFOPAC dated 20040917 (the M150 available
  Friday morning 17 Sep) or SMARTS Web Unliquidated
  Orders (ULO) exported on 17 Sep.

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FY04 Close Out Guidance

• 7.  TAD  Admin Chiefs/Clerks, identify all end
  of year trips and ensure SABRS input by 3 Sept.
  Any trips not inducted into SABRS must be
  submitted to the Comptrollers office via the
  attached spreadsheet (FY04 PRD Closeout Request).
  Any TAD conducted without orders must be
  identified to the Comptrollers and your account
  will be modified to induct the transaction in
  SABRS. Your Logistic Office must be notified as
  well to ensure the trip is included in the WFR.
  Admin Chiefs/Clerks must also, review the
  Infopac PRTT147 report or SMARTS Web report to
  ensure you are recording accurate TAD obligations
  and settlements have posted to SABRS.  This is an
  area where a considerable amount of funding is
  wasted.

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FY04 Close Out Guidance

• 8. MPA/OSO Log Chiefs, please remind these
  sections of the purchasing procedures and
  submission deadlines. Known events in September
  need to be coordinated now to ensure that
  convenience checks are requested prior to 21 Aug.
  
•  
• 9. PC Refer to attached Adobe file FY-04
  Closeout DepBul 4200.pdf.

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Closeout PRD Request Form
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RS Input

• Answers to 5 Questions Concerning Comptroller
  Support

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Things I'd like to see change

• After Action reports from assists and
  inspections, how long should it take to expect
  these?
• Is it possible for district to manage and pay for
  all MPA events? They are responsible for 75 of
  the illegal commitments (OSO responsible for
  other 25) that are made at an RS level.
• When are the new SOP's coming out?

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Things I'd like to see change cont

• Poolee Function request approval. It should be
  approved at an RS level as long as funds are
  available
• There are a lot of reports that report the same
  thing that can be consolidated into one.
• Help when called upon
• Fewer inspections...more help

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Things I'd like to see change cont

• All RS's are on the same sheet of music and
  Fiscal procedures being done the same throughout 
  the RS's in the District. ie. document log to
  keep track of CMT's, OBL's, EXP's and LIQ's,
  Shuttle Service, etc. 
• Some reports are already accessible but Fund
  Managers should have the ability to pull up
  reports that they require from Smarts Web. i.e.
  SOF by BEA and Obligation by CAC without having
  to contact Fiscal.

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Things I'd like to see change cont

• DEADLINES, it seems as if, Dist is sending down
  deadlines that are within a weeks time.
• Why are the Cell Phone Contracts ran the way it
  is? The RS spends a lot of valuable time to get
  quotes and District says no. Then the RS ends up
  with phones that are not a good for our area and
  a replace plan that is very poor.
• Drop PR Builder, use Citidirect as "the book

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Things I'd like to see change cont

• Reports through SMARTS vice self-generation
• More conferences
• Better way to pay phone bills.
• PR Builder time consuming can we do manual.
• Since we have a new General at ERR can we see if
  he will sign off on getting coins.

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Things I'd like to stay the same

• Assistance and knowledge provided when a
  situation is not understood.
• Submitting MFR's vs. WFR's (exclude FY close
  out).
• Submitting of Qtrly ULO Validations.
• Communication lines

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Anything you are concerned we will do

• Less than 2,500 micro purchases through
  pr/filing and etc. (too time consuming)
• hmmh...at RS level...lots of hats, only one
  head...really

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Things you want from us (you arent receiving now)

• I don't completely understand the process in
  creating a budget and reporting deficiencies
• Help in fiscal area w/understanding there is
  whse/admin supply/log/phy.training
  coord./delivery services/physical site set up
  coord/urinalysis coord/driver instructor/drmo
  coord for units across the state of VA/enlisted
  advisor/ and etc...I am tired of typing...

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Any additional comments

• Supply is requiring that purchase files be filed
  by month according to monthly statements and if
  fiscal decides to change the filing system to
  accommodate their own requirements, there will be
  conflict between the two.
• An updated CAC listing that has the OCSOC and CAC
  together.

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POOLEE/COI POLICY REVIEWMCRCO 7000.1
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POOLEE/COI POLICY

• Objective
• Dollar Limits and Funding Caps
• Attendee Ratio
• After Action Requirements
• Waiver Process

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POOLEE/COI POLICY Dollar Limits and Funding Caps
- COI

• Center of Influence (COI)
• Request Approval through District PAO
• Event Funding Cap 2,500
• Limits Per Meal Type
• Breakfast/Brunch 10
• Lunch 15
• Dinner 25
• Students (only) 10

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POOLEE/COI POLICY Dollar Limits and Funding Caps
- Poolee

• Proposal to District CO
• Poolee request approved at RS CO level
• Waiver request approved at District level
• Poolee Event
• Annual Cap 8,000
• Event Cap 800
• Per Poolee Cap 8.50

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POOLEE/COI POLICYAttendee Ratio- COI

• COI
• Must have 1 DoD member per 3 Civilian/Guest
• DoD member Spouses count as DoD Member

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POOLEE/COI POLICYAttendee Ratio - Poolee

• Poolee
• 3 Poolees for every 1 DoD member
• DoD member Spouses count as DoD Member

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POOLEE/COI POLICY Waiver Process

• ALL EVENTS PROJECTED TO EXCEED ANY OF THE POLICY
  LIMITS MUST BE SUBMITTED TO DISTRICT AT LEAST 2
  WEEKS PRIOR TO EVENT.
• Any RS exceeding event Caps without a waiver will
  be required to submit ALL future requests to
  District prior to event.

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POOLEE/COI POLICYAfter Action Requirements

• After Action Report
• Completed Within 5 Days After Event
• Complete Section III of Request
• Total Cost of Event
• Finalized Guest List
• Must be Filed with Purchase Folder

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FY05 Report Requirement

• ULO requirement
• Due QTRLY 10 working days after end-of-qtr
• Must meet obligation percentage
• Communication is the key.!.
• Vehicle report due monthly
• Weekly financial report (WFR) required each
  Friday in Sept.
• Monthly financial report (MFR) not required
• ROPE not required
• Board and lodging report not required

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Reversions
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Recruiting Station Reversions

• Charts of Reversion Data
• And
• Transaction Increases

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Reversion by CAC158,545
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Reversion by CAC158,545
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Reversion by CAC Data 158,545
Current FY03 Obl
Sept 30 , 03 Obl
Reversion
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Reversion by CAC Data 158,545
Current FY03 Obl
Sept 30 , 03 Obl
Reversion
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RS OVERVIEW -
42,797 108,098 150,895
12,336
41,141
21,611
31,496
9,033
6,556
3,917
24,805
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LOCAL PHONES17,119
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LONG DISTANCE 23,190
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Unliquidated Orders (ULO) Outstanding Travel
Orders (OTO)
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Unliquidated Orders (ULO)Validation Process

• Understand the requirements of the validation
  process
• Understand the procedures necessary to validate
  material and service orders and outstanding
  travel orders
• Know how to perform validations of all
  outstanding transactions in the accounting system

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Goal of the Validation Process
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Requirements of the Validation Process
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Material ServiceValidation Codes
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Outstanding Travel Orders Advances Validation
Process
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Outstanding Travel Orders Advances Validation
Codes
VALIDATION CODE
DEFINITION
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Outstanding Travel Orders Advances Validation
Codes
VALIDATION CODE
DEFINITION
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Cost ProjectionExercise

• Project the monthly cost for AUG and sep for each
  SDN, calculate the total obligation that should
  be in SABRS and the amount of adjustment required

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Cost ProjectionExercise 1
1. LONG DISTANCE PHONE COSTS
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Cost ProjectionExercise 2
2. VEHICLE LEASE
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Cost ProjectionExercise 3
3. VEHICLE MILEAGE