NOAA’s Specific Prior Year Recovery GJ “Fix” Process

1. NOAA’sSpecific Prior Year Recovery GJ “Fix” Process NOAA’s Finance Workshop with Line & Staff Offices April 29, 2008 Presented by Katy Carmel

2. Purpose of Presentation • To provide an overview of NOAA’s Specific PY Recovery GJ “Fix” process • To familiarize NOAA personnel of the requirements for submitting requests for Specific PY Recovery GJ “Fix”

3. What is a PY Recovery? SGL Accounts Issues CBS PY Enhancement (2005) Effect of GJ “Fix” General Rules Criteria for GJ Adjustments Request & Information Requirements Requests for NOAA Budget Office Due Dates – FY2008 FAQ Contacts Presentation Overview

4. What is a PY Recovery? • The deobligation of an amount originally obligated in a PY that is notnetted against the CY obligations • Normally, an entry is made to the downward accounts • Reported as a Recovery of PY obligations, which is an increase in the resources of the fund • Some deobligations of PY obligations bypass the PY account hits, the funds are returned directly to the funds balance table • Reimbursable Funds • CBS does not post to PY downward accounts • CBS Internal Fund • Entries are completed by FRD automatically to net receipts against paid each month • PY Exclude “Types”

5. SGL Accounts • Standard General Ledger (SGL) Accounts: • Downward (Recovery) Accounts • 487X – Downward Adjustments of PY Unpaid/Paid Undelivered Orders • 497X – Downward Adjustments of PY Unpaid/Paid Delivered Orders • Upward (Obligation) Accounts • 488X – Upward Adjustments of PY Unpaid/Paid Undelivered Orders • 498X – Upward Adjustments of PY Unpaid/Paid Delivered Orders • 4902 – CYPaid Delivered Orders – sometimes in place of 4982 for PY transactions

6. Issues • PY Recoveries can be inflated if CBS posts the transactions as a PY Recovery and a CY obligation • Example - The original obligation was entered with an incorrect vendor, and corrected by deobligating the original obligation (causing a downward adjustment) & entering the obligation to the correct vendor (causing a upward obligation)

7. CBS PY Enhancement (2005) • The PY Enhancement prevents most of the PY recovery overstatements: • PY Excludes Table - excludes certain PY transactions • PY Matching Table - match prior FCFY transactions

8. CBS PY Enhancement (2005) • The PY Enhancement prevents PY Account hits for: • Accidental deobligations of PY documents (on documents with an open CBS status) • ACCS data element changes (on documents with an open CBS status) • Includes changes to the project code, task code, organization code, object class code. • Source Reference changes (on documents with an open CBS status in CBS) • Some transactions previously classified as “Specific” PY Recovery Adjustments will now “match” up on the PY “Matching” Table

9. CBS PY Enhancement (2005) • PY Excludes Table: • Conditions to exclude transactions based on Document Type and Item Type

10. CBS PY Enhancement (2005) • PY “Matching” Table: • Each FY CBS establishes a new table to store the current FY PY upward & downward transactions • CBS looks at the PY Table for existing balances that should play into the PY “matching” game & be reversed • “Matching” Criteria: • CBS Document Number • Treasury’s Appropriation Symbol (TAS) • Reverse on FIFO basis • No GJ “Fix” is necessary

11. Effects of GJ “Fix” • Nets PY Recoveries and the CY obligations • Restores Funds Balance • Eliminates 2nd Obligation • NOA118 – moves from PY Recoveries (bottom) to Obligations (top)

12. General Rules • All transactions must be entered into CBS correctly before any GJ "Fix" should be requested and can be made: • Downward must be posted • If no downward account hit, no adjustment necessary • Upward must be entered and posted before submission of GJ “Fix” request • Contact Karen Green for detail assistance in getting detail transactions posted • Specific PY Recovery adjustments requests must include BOTH: • the downward (4x7x) accounts • the upward (4x8x) accounts • exception of 4902 replacing 4982 in some instances

13. General Rules • All requests must be submitted by or through the LO Budget Headquarters Office • Not accepted directly from any FMC • Not accepted from any payment office • Exception – All CCR vendor changes are submitted for correction and directly accepted from Karen Green (No LO action necessary) • Adjustments requests: • Cannot cross CBS FCs • Cannot cross FY • Account hits must be in current FY • If not, contact NOAA Budget

14. General Rules • NO dollar threshold on the “Specific” PY Recovery Adjustments • FO reserves the right to establish a threshold amount depending on the number of transactions received from the LOs/SOs & depending on the lateness of request receipts in the fiscal year • NOAA & BIS Budget Offices will be notified, by email, when a “Specific” PY Recovery adjustment for over $500,000 is requested

15. General Rules • Requests are unnecessary for: • Reimbursable Funds • CBS does not post to PY downward accounts • CBS CBS Internal Fund • Entries are completed by FRD automatically each month • GJ “Fix” requests for the re-use of expired funds must be for the exact same work • Nothing essential changes in the terms of the contract or PO

16. Criteria for GJ Adjustments • Specific PY Recovery Adjustments: • Accidental deobligation of PY documents • On documents w/ closed status • ACCS data element changes • On documents w/ closed status • Source Reference changes • On documents w/ closed status • CBS Vendor Code changes • PY Cash Collections (AR Module) against PY Disbursements (AP Module) • All FO input errors; however, transactions must be corrected & entered in CBS first, with correct FCFY, prior to requesting a GJ adjustment

17. Request & Information Requirements • Cover Memo from the LO HQ Faxed or Emailed to FRD, Attn: Candace Myers (Subject: “Specific” PY Recovery GJ “Fix” Request), including: • Name & phonenumber of contact person • CBSOriginalDocumentNumbers for PY downward & upward account adjustments • SourceReferenceNofield (DW Affected Reference No field) – mustmatch between the PY upward & PY downward account • BriefExplanation of what happened • Example: "In Oct 04, we were billed again through IPAC. The charge & the reverse charge were processed in CBS with two different document numbers ####### and #######...etc.,” where applicable.

18. Request & Information Requirements • Required Supporting Documentation • CBS Reports include Item/MDL report from the Budget & Execution Application (B&E Application) in the CBS Data Warehouse under the Expense tab supporting BOTHthe PY downward account & the PY upward account transactions • Submissions without both PY Downward Acct & PY Upward Acct will not be accepted • Screen prints of CBS production screens from payment office are NOT necessary

19. Requests for NOAA Budget Office • Contact the NOAA Budget Office for requests for re-use of deobligated funds including, but not limited to: • Change in period of performance • Change or modification of contract or vendor • Transactions properly entered into CBS between current and prior FCFYs • PY Recoveries from a prior FY • Use of Recoveries that do not meet FO GJ criteria

20. Due Dates – FY2008 • Due Dates are distributed to the NOAA Finance Committee and are posted to the FRD web site http://www.corporateservices.noaa.gov/~finance/FOFRD.html • We reserve the right to reject any requests that are not received from the LO HQ by the published due date • All FY 2008 transactions with CBS transaction date thru May 31st should be received by the FO by June 11th to be considered for a GJ entry • For ALL - September submissions, whenever possible, the GJ “Fix” will be entered into CBS by September GL closing

21. FAQ • How can I get PY document issues corrected in the CBS system? Who can answer my questions about the transactions I’m seeing in the system? • Contact Karen Green (FO-AOD) • How do I identify PY document issues or PY recovery postings that need a GJ “Fix”? • The LO/SO/FMC should periodically review their document obligations in the CBS System to verify: • Correct ACCS • Vendor codes • Review the NOA118 report • The LO/SO/FMC should work with their servicing NOAA payment office to correct the PY transaction so that it is properly reflected in CBS (PY upward & downward G/L accounts are populated)

22. Contacts • FMC Questions • LO Budget Headquarters Staff • Procedure, CBS System & Transaction Questions • Karen Green of Accounting Operations Division • 301-444-2105 or Karen.Green@noaa.gov • PY Recovery Funding Questions (transactions not meeting Specific GJ "Fix" criteria) • Jim LeDuc of NOAA Budget Office • 202-482-3939 or James.Leduc@noaa.gov

23. Contacts • PY Recovery GJ “Fix” Request Questions • Katy Carmel of FRD • 301-444-2775 or Katy.Carmel@noaa.gov • PY Recovery GJ “Fix” Requests Faxed or Emailed to: • Candace L. Myers, Chief, FRD • Fax: 301-427-2040 or Candi.L.Myers@noaa.gov • Please CC Katy Carmel