FINANCIAL SERVICES CENTER TRAINING FACILITY AUSTIN, TX PRESENTS

1. FINANCIAL SERVICES CENTER TRAINING FACILITYAUSTIN, TXPRESENTS F M S II II FSC Training Staff (512) 460-5059 A/O Oct 09

2. TABLE OF CONTENTS Section 1 1-1 thru 1-2 Introduction/Outline Section 2 2-1 thru 2-25 FMS Research Techniques MSGL GLTS GLDB Section 3 3-1 thru 3-24 Accounts Receivables Negative PV 03 Treasury Offset Program (TOP) System Section 3a Payments Zero PV 01 Section 4 4-1 thru 4-28 Payroll Transactions Section 5 5-1 thru 5-39 Travel Transactions Section 6 6-1 thru 6-6 Financial Indicator Report Section 7 7-1 thru 7-8 F911 vs Macro Section 8 8-1 thru 8-10 Annual close Memo Section 9 9-1 thru 9-6 Annual Close/Trial Balance Section 10 10-1 thru 10-6 Journal Voucher

3. Section 1 Introduction

4. Introduction Class Schedule:Class start: 8:30 a.m. Class ends: 4:00 p.m. Objective: At completion of this course the student will be able to: • FMS Research Techniques MSGL GLTS GLDB • Accounts Receivables Billing Documents (BD) Negative PV 03 Treasury Offset Program System (TOP) • Payroll Transactions Expenditures (PR ) Billing Documents (BD) Unfunded Expense (UE) • TDY Travel F854 Report Out of Balances for Employee Advances Common Problems Solutions 1-1

5. Introduction Objective: At completion of this course the student will be able to: • Financial Indicators Web Site 889B report 3875 • F911 report vs Macro Common Issues • Annual Close Memo • Annual Close and Trial Balance • Journal Vouchers Station’s Journal voucher FSC Journal voucher 1-2

6. WEBSITES http://vaww.va.gov/finance/policy/pubs.asp-VA Directives, Handbooks, Bulletins http://www.fsc.va.gov/ - FSC homepage/Training http://vaww1.va.gov/fmshome/ - FMS Users Guide and Monthly Reports http://vaww.fscdirect.fsc.va.gov - FMS GL and Proforma http://vaww.fscdirect.fsc.va.gov/newsflash - NewsFlashes http://austin.aac.va.gov - RSD reports and FMS Internet Access http://vaww.frs.aac.va.gov/access.asp - FRS https://vaww.aac.va.gov/ssw - SnapWeb Access https://vaww.snapwebfms.aac.va.gov - Archived Reports https://vaww.cfo.med.va.gov/173/alerts_toc.asp - Alerts http://reports.vssc.med.va.gov/reports/pages/report.aspx?itempath=%2ffinance%2ffinancial+indicators+report- Financial Indicators 1-3

7. Section 2 FMS Research Techniques

8. These are FMS tables used for researching 2-1

9. 2-2

10. 2-3

11. Accounting Event Type Table 2-4

12. 2-5

13. Example of BOCT FY Differences It is important to look up the BOC by fiscal year of the transaction. For example: You are trying to process an EW from Fund 0160A1, FY 09, BOC 1150 for performance awards to Fund 0160X4, BFY 94. If you look on the BOCT table for FY 94 BOC 1150 did not exist. In scanning the BOCT table for FY 94 you will find that BOC 1114 is for performance awards. ACTION: R TABLEID: BOCT USERID: S104 AFA 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 1150 110 11 Y Y N N N 11 N Y N NAME: PERFORMANCE AWARDS SHORT: PERFMNC AWDS 02- 10 1151 110 11 Y Y N N N 11 N Y N NAME: EXECUTIVE NURSES SPECIAL PAY SHORT: NURS SPCL PY ACTION: R TABLEID: BOCT USERID: S104 AFA 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- 94 1111 110 11 Y Y C N N 11 N Y N NAME: SPECIAL PAY F/T DENTISTS SHORT: F/T DEN S/P 02- 94 1112 110 11 Y Y C N N 11 N Y N NAME: SPECIAL PAY P/T PHYSICIANS SHORT: P/T PHYS S/P 03- 94 1113 110 11 Y Y C N N 11 N Y N NAME: SPECIAL PAY F/T PHYSICIANS SHORT: F/T PHYS S/P 04- 941114 110 11 Y Y C N N 11 N Y N NAME: PERFORMANCE AWARDS SHORT: PERF.AWARDS 05- 94 1115 110 11 Y Y C N N 11 N Y N NAME: SENIOR EXEC.SERVICE BONUS SHORT: SES BONUS 06- 94 1116 110 11 Y Y C N N 11 N Y N NAME: REEMPLOYED ANNUITANTS REIMB SHORT: REEMP. ANNUI 2-5A

14. Example of RejectACED/ACEN/ACEV/BOCT COMMND:                 DOCID: ET 40   832Z50005              STATUS: HELD      001-001 OF 002          BATID:                   SUB STN:          03/23/09     01-                                                                                    LINE: 001 REF DOC: CO 832Z50005       REF LINE: 001 ACCP DATE:               PAY ADV:     REF ADV:                REF ADV LINE:      INV DATE:                 VENDOR INV NO/LINE:                                   LOG DATE:                   T/T: 01     BFYS: 04           FUND: 0111                                    STATION/SAT: 832               FCP/PRJ: EF3021           JOB NO: 14            COST CTR/SUB:                   BOC/SUB: 2549          REPT CATG:               REV SRCE/SUB:                 CLSD BFYS:               CLSD FUND:                 GL ACCOUNT:                     DESCR: SEE LINE 002-CORRECT FUND APPN          LINE AMOUNT: 350000.00             I/D: D  P/F:      INT REASON:                 LIQ AMOUNT:                  QUANTITY:                     ADV:               UNAPPLIED DEP NO:                 01-CPM02-TRAN CODE/TYPE NOT IN ACED  ACTION: R TABLEID: BOCT USERID: S104 FSC 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- 04 2549 250 25 N N C N N 25 Y Y N NAME: ROADS AND GROUNDS MAINTENANCE SHORT: RDS&GRNDS MN 2-6

15. 2-7

16. 2-7A

17. 2-7B

18. 2-8

19. 2-9

20. The FMS Accounting Codes Accounting Codes are used to indicate the accounting distribution associated with each document. When entering the accounting codes, enter only those which are relevant to the budget affected by the document. Fund codes (FUND) represent various combinations of an appropriation code, category, and limitation. The new budget structure uses the FMS "Fund Code" to identify the limitation code in addition to the appropriation and apportionment codes, (e.g. 0160A1). An Administration/Staff Office (A/O) code stands for the Administration or Staff Office that manages a given fund. A/O codes are also used to identify the user entering a document. A/O 04 – FSC/VACO Finance 10 – Medical Centers 20 – VBA Veterans Benefit Admin 40 – National Cemetery 90 – OAMM/Supply Fund (4537B) 08 – Construction (if CO is funding) 02 – District Counsel Station Numbers (STATION/SAT) are the three-character identifiers assigned to each VA station. Budget Object Codes (BOC/SUB) are four-character fields used to identify goods and services purchased with Federal funds. The first two digits of each BOC (referred to as the object class) are standard within the Federal government. Cost Centers (COST CTR/SUB) are six-character, non-budgetary, organization codes used to record expenditures of funds by various organizations within VA. Fund Control Point (FCP) – also known as Accounting Classification Codes (ACC) – this is comprised of four codes with the following format: CharacterDescription 1-2 Program Code 3-4 Sub-program Code 5-7 Organization Code 8-9 Activity Code 2-10

21. 2-11

22. 2-12

23. 2-13

24. 2-14

25. 2-15

26. 2-16

27. 2-17

28. 2-18

29. 2-19

30. Proforma Web site • http://vaww.fscdirect.fsc.va.gov/ • Discuss comparable transaction codes and transaction type for transaction code CR. 2-20

31. 2-21

32. 2-22

33. 2-23

34. 2-24

35. 2-25

36. Section 3 Accounts Receivable, Negative PV 03s, Treasury Offset Program (TOP)

37. The Accounts Receivable Subsystem is the FMS method for recording and managing outstanding receivables and accurately applying cash receipts. The VA will use this subsystem to record the amounts billed and collected, including revenue transactions for services rendered, vendor refunds, balance sheet transfers, and cash advances. The Accounts Receivable Subsystem allows the VA to account for these billings and collections for financial accounting and reporting purposes. This chapter contains the following information on how to: • Process a Billing Document (BD) to record a bill for collection. • Process a Cash Receipt (CR) to record a cash collection. • Process a Write-off (WR) document to record an accounts receivable write-off. 3-1

38. 3-2

39. 3-3

40. 3-4

41. 3-5

42. 3-6

43. 3-7

44. 3-8

45. Negative PV 03 COMMND: DOCID: PV 04 FSC9K026701 STATUS: ACCPT 001-001 OF 001 BATID: SUB STN: 10/30/09 PAYMENT VOUCHER INPUT SCREEN TRANS TYPE: 03 PV DATE: ACCT PRD: ACTION: SUB STN: 104 VENDOR CODE: 752574581 02 NAME: BIG SPRING HOSP CORP BENEFICIARY: PPAY TYPE: ADDR1: SCENIC MOUNTAIN MED CTR SCHD PMT DATE: FISCAL APRV: ADDR2: PO BOX 1288 DOC TOTAL: 129489 CITY/ST/ZIP: BIG SPRING TX 797211288 CHECK TYPE: COMMENT TO PRINT: DISC %: DAYS: P/E TERM: AMT: DISC %: DAYS: P/E TERM: AMT: 01- LINE: 001 REF DOC: BD FSC0K0267 REF LINE: 001 ACCP/DEL DATE: VENDOR INV: BOCFSC0K0267OCT1006 INV DATE: 10 14 09 LOG DATE: REF VEND CODE: REF VEND NAME: LINE AMOUNT: 129489 I/D: D P/F: UNAPPL DEP NO: LIQ AMOUNT: DESCR: OUTST OBLIG: 0.00 LINE TYPE: INT RSN: DISC RSN: BFYS: 10 FUND: 0160A1 STATION/SAT: FSC FCP/PRJ: 0100222V1 JOB NO: COST CTR/SUB: 822200 00 BOC/SUB: 2560 REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: A--*HS60-DOCUMENT MARKED FOR READ ONLY ACTION: R TABLEID: GLDB USERID: S104 FSC *** GENERAL LEDGER DETAIL BALANCE INQUIRY SCREEN *** FY BFY FUND GL ACCT AD/OF STN COST CTR FCP/PRJ BOC/REV SRCE TYPE -- ----- ------ ------- ---- ------- -------- --------- ------------ ---- 10 10 0160A1 1321 10 FSC 822200 0100222V1 2560 01 TRANS ID DATE FM REF DOCUMENT VENDOR VENDOR INV # AMT ------------- ------ -- ------------- ----------- -------------------- ----- PVFSC0K026701 081010 01 BDFSC00267 75257458102 BOCFSC0K0267OCT1007 1,294.89 3-9

46. Negative PV 03 ACTION: R TABLEID: ARHT USERID: S104 RMJ *** RECEIVABLE HEADER INQUIRY SCREEN *** KEY IS TRANS CODE, DOC NO TRANS CODE: BD DOC NUM: FSC0K0267 DOC TYPE: SUB STN: 104 DOCUMENT DATE: 10 03 09 COMMENTS: PAYER CODE/NAME: 75257458102 / BIG SPRING HOSP CORP ADDR1: SCENIC MOUNTAIN MED CTR ADDR2: PO BOX 1288 CITY/ST/ZIP: BIG SPRING TX 79721 1288 COLL DUE DATE: LAST BILL DATE/AMT: / 0.00 PRINT BILL: N BILL PRINT DATE: BILLED AMT: 1,294.89 INT RATE: 0.000 INT APPLY DATE: INTEREST AMT: 0.00 TEXT TYPE: ADM CHGS APPLY DATE: ADM CHGS AMT: 0.00 WAIVER FLAG: PEN APPLY DATE: PENALTY AMT: 0.00 DUNNING COUNT: 00 LAST DUN DATE: TOTAL AMT: 1,294.89 OVERDUE STATUS: OVERDUE DATE: COLLECTED AMT: 0.00 WRITE-OFF FLAG: WRITE-OFF DATE: WRITE-OFF AMT: 0.00 WRITE-OFF REASON: DOC CLOSE DATE: 10 10 09 OFFSET AMT: 1,294.89 OFFSET: Y OFFSET APPLIED: 0.00 CLOSED AMT: 1,294.89 OVRPYMT CAUSE: CASE HISTORY FLAG: N REPRINT BILL AMT: 0.00 AGREEMENT NO: OUTSTANDING RECV AMT: 0.00 RGLDATV RSD FORM: F840 10/30/09 PV 03 FSC0K026701 001 10 0160A1 10 0100222V1 2560 N 1321 1,294.89 1313 1,294.89 490N 1,294.89 3107 1,294.89 5700 1,294.89 4610 1,294.89 9946 1,294.89 9945 1,294.89 3-9A

47. Negative PV 03 RARVGLV FSC 0160A1 REPORT ID: RARVGLV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 22 RSD FORM: F853 VERIFICATION OF GENERAL LEDGER BALANCES - ACCOUNTS RECEIVABLE TIME: 22:22 RUN DATE: 10/31/09 FEDERAL/NON-FEDERAL REPORT AS OF 10/30/09 STN: FSC BFYS: 10 FUND: 0160A1 PAYOR TYPE CATEGORY: NON-FEDERAL WEST TEXAS VA HEALTHCARE SYSTM MEDICAL SERVICES - LMT1 A/O: 10 VETERANS HEALTH ADMIN REV LAST ACT DOCUMENT ID LINE FCP/PRJ BOC SRCE REF DOC ID LINE DATE DATE PAYOR CODE NAME OUTSTANDING AMOUNT BD FSC0K0267 001 0100222V1 2560 12/14/08 10/30/09 752574581 02 BIG SPRING HOSP CORP 1,294.89 NUMBER OF RECORDS: 89 STN 519 SUBTOTAL AMOUNT: 39,279.63 RARVGLV FSC 0160A1 REPORT ID: RARVGLV *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 23 RSD FORM: F853 VERIFICATION OF GENERAL LEDGER BALANCES - ACCOUNTS RECEIVABLE TIME: 22:22 RUN DATE: 10/31/09 FEDERAL/NON-FEDERAL REPORT AS OF 10/31/09 STN: FSC BFYS: 10 FUND: 0160A1 PAYOR TYPE CATEGORY: NON-FEDERAL WEST TEXAS VA HEALTHCARE SYSTM MEDICAL SERVICES - LMT1 OUTSTANDING AMOUNT ------------------- ACCOUNTS RECEIVABLE TOTAL: 39,279.63 G/L ACCOUNT BALANCES: G/L ACCOUNT BALANCES: G/L G/L ACCT ACCT NAME BALANCE ---- ------------ ------------------- 1311 AR-REIM-OTH 37,806.90 1313 AR-REFD-OTH 177.84 1321 AR-REFD-CR M 1,294.89 G/L TOTAL: 39,279.63 DIFFERENCE: 0.00 3-9B

48. Negative PV 03 ACTION: R TABLEID: UPVT USERID: S104 FSC *** UNPAID VOUCHER INQUIRY SCREEN *** KEY IS SCHEDULE DATE, DISBURSING OFFICE, VENDOR CODE, TRANS CODE, VOUCHER NUMBER, TRAVEL ADVANCE NUMBER SCHEDULE TRANS VOUCHER TRVL ADV DATE D.O. VENDOR CODE CODE NUMBER NUMBER AMOUNT -------- ---- ------------ ---- ----------- -------- ----------------- 01- 10 30 09 220 752574581 02 PV FSC0K026701 -1,294.89 RSD Form: F826 Status of Allowance STN: FSC BFYS: 10 Fund: 0160 A/O: 10 Fund Code: 0160A1 WEST TEXAS VA HEALTHCARE SYSTM MEDICAL SERVICES - LMT1 VETERANS HEALTH ADMIN Program: 28 Total Available Budget Obligations Amount Orgn/Act thru MAR 10 thru MAR 10 thru MAR 10 280022166 HALFWAY HOUSE 3,328.00 3,328.00 0.00 Undist to Program: 142,902.00 142,902.00 ================== ================== ================== Program 28 Total: 162,380.00 19,478.00 142,902.00 Suballowance for 0160A1 Total: 14,707,424.71 20,415,086.68 -5,707,661.97 Allowance for 0160A1 Total: 20,463,251.00 20,415,086.68 48,164.32 NOTE: THIS TOTAL DOES NOT DEDUCT A BALANCE OF $1,294.89 IN G/L 1321 AND MUST REMAIN UNOBLIGATED FOR BFY 10, FUNDCODE 0160A1. 3-10

49. 3-11

50. 3-12