Ends and Outs of Reconciling

Ends and Outs of Reconciling

FINANCIAL SERVICES CENTER TRAINING FACILITY AUSTIN, TX PRESENTS FSC Training Staff (512) 460-5059 A/O Apr 2010 The FLITE Future Financial and Logistics Integrated Technology Enterprise Program 3 Primary Components of FLITE: SAM Strategic Asset Management System Replaces: AEMS/MERS, IFCAP, GIP, PIP, CAI, MMS National Deployment: 4Qtr 2011 2Qtr 2013 IFAS Integrated Financial Accounting System Replaces: FMS, IFCAP National Deployment: FMS Replacement: 1Qtr 2011 4Qtr 2011 IFCAP Replacement: 3Qtr 2012 1Qtr 2014 Data Warehouse Website: http://vaww.va.gov/flite/ TABLE OF CONTENTS Section 1 Introduction/Outline Section 2 FMS Research Techniques MSGL GLTS GLDB Section 3 Accounts Receivables Negative PV 03 Treasury Offset Program (TOP) System Section 3a Payments Zero PV 01 Section 4 Payroll Transactions Section 5 Travel Transactions Section 6 Financial Indicator Report Section 7 F911 vs Macro Section 8 Annual close Memo Section 9 Annual Close/Trial Balance Section 10 Journal Voucher

1-1 thru 1-2 2-1 thru 2-25 3-1 thru 3-24 4-1 thru 4-28 5-1 thru 5-39 6-1 thru 6-6 7-1 thru 7-8 8-1 thru 8-10 9-1 thru 9-6 10-1 thru 10-6 Introductio n 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 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 Stations Journal voucher FSC Journal voucher 1-2 WEBSITES

http://vaww4.va.gov/FINANCE/policy/index.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 - Financial Reporting System https://vaww.aac.va.gov/ssw FMS SnapShot Web - Access https://vaww.snapwebfms.aac.va.gov FMS SnapShot Web - Archived Reports http://vaww.cfo.med.va.gov/173/alerts_toc.asp - Alerts http://reports.vssc.med.va.gov/ReportServer/Pages/ReportViewer.aspx?%2fFINANCE %2fFY10+Financial+Indicators+Report&rs:Command=Render - Financial Indicators 1-3 FMS Research Techniques GENERAL LEDGER QUERIES Table ID Table Name Known Information Desired Information 1. ACED The Accounting Entries Definition Table Fiscal Year, FMS Transaction Code, FMS Transaction Type Accounting Entry ID 2. ACEN The Accounting Entries Table Fiscal Year, Accounting Entry ID General Ledger account postings defined by a particular accounting entry. 3. ACEV The Accounting Event Type Data Screen Key is Accounting Event Type This table identifies the types of transaction that can performed by FMS programs posting to the general ledger. 4. BOCT

The Budget Fiscal Year, Budget Object Code Budget Fiscal Year, Budget Object Code BOCs are used to post to specific asset (or expense) accounts. 5. MSGL The Monthly Summary General Ledger Balances Table Fiscal Year, Fund, Budget Fiscal Year, General Ledger Account Number, Admin/Office, Station, FCP/PRJ Code, Budget Object Code, Reporting Category Code Fiscal month or period, Net Amount NOTE: These fields are often known when querying GL Tables. 6. GLDB The General Ledger Balances with Accounting Distributions and Vendor Details Table Fiscal Year, Budget Fiscal Year, Fund, General Ledger Account, Admin/Office, Station, Cost Center, FCP/PRJ code, Budget Object Code NOTE: This table is most useful when you know at least the fields from FY to BOC; otherwise lots of scanning is required. If you are reconciling, however, it may be necessary to scan only on FY, BFY, FUND, GL acct. 7. GLTS The General Ledger Trial Balance By Station Table Fiscal Year, Budget Fiscal Year, Station Fund, General Ledger Account Type, Transaction ID, Date, Reference Document, Vendor, Vendor Invoice, Amount UPDATES IMMEDIATELY

General Ledger Account, Beginning Balance, Debits, Credits, Ending Balance UPDATES OVERNIGHT These are FMS tables used for researching 2-1 THE ACCOUNTING ENTRIES DEFINITION TABLE (ACED) ACED General Ledger Queries ACTION: R TABLEID: ACED USERID: R047 JRA ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID -------------------------- ---- ---------01- 10 MO 01 E 2000 DESCRIPTION MISCELLANEOUS ORDER 02- 10 MO 01 E E 2099 DESCRIPTION MISCELLANEOUS ORDER 03- 10 MO 01 E O 2000 DESCRIPTION MISCELLANEOUS ORDER 04- 10 MO 01 G 2030 DESCRIPTION MISCELLANEOUS ORDER 05- 10

MO 01 G C 2030 DESCRIPTION MISCELLANEOUS ORDER 06- 10 MO 01 G E 2031 DESCRIPTION MISCELLANEOUS ORDER PROMPT PAY FLAG -----N N N N N N Accounting Entries Definition Table (ACED) TableDescription This table is used to define Accounting Entry IDs. From the combination of transaction code and transaction type, FMS determines the Accounting Entry ID. The Accounting Entry ID identifies the Accounting Event that FMS should use when posting the transaction. TableUses Looks up FMS Accounting Entries for a given transaction code and transaction type. Verifies transactions against the records in this table and rejects those for which a valid transaction code and transaction type combination is not found. 2-2 THE ACCOUNTING ENTRIES TABLE (ACEN) ACEN General Ledger Queries ACTION: R TABLEID: ACEN USERID: R047 JRA ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 09 ACCOUNTING ENTRY ID: 2107 ACCOUNTING EVENT TYPE: SP03 SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --01001

GENJ D 6100 22 N 2111 02 N Y N 02002 GENJ D 4610 44 N 490N 48 N Y N 03003 GENJ D 3107 03 N 5700 31 N Y N 040506070809101112131415Accounting Entries Table (ACEN) TableDescription This table identifies the debit and credit accounts for a particular accounting entry. TableUses Finds the accounting event defined for a particular transaction. Looks up the GL accounts debited and credited by a particular transaction. 2-3 ACEV Accounting Event Type Table ACTION: R TABLEID: ACEV USERID: RO47 BAM ACCOUNTING EVENT TYPE REFERENCE DATA SCREEN KEY IS ACCOUNTING EVENT TYPE H ACCOUNTING POST FLAGS REQD EVENT VEND BOC PROJECT FUND CAT FIELD 01 SP03 Y

Y N Y Y 02 SP04 N Y N N N 03 SP05 Y N N Y N 04 SP06 N N N N N 05 SP07 N N N N N 06 SP08 N N N N N 07 SP09 N N N N N 08 SV99 N Y N Y N 09 TK01 N N N N N 10 TK02 N N N N N 11 VS01

N N N N N 12 VS02 N N N N N 13 VS03 N N N N N DESCRIPTION EXPENDITURE/EXPENSE EXPENSE ONLY BALANCE SHEET TRANSFER REVENUE REFUND REFUND REIM BILLED EXPEND REFUND REIM BS TRANSFER BILL REFUND REIM REVENUE BILLING MISCELLANEOUS TICKETS PAYABLE TICKETS PREPAID VOUCHER SELECTION DISCOUNT TAKEN DISCOUNT LOST Accounting Event - The accounting event identifies the type of transactions being performed in FMS. Accounting events are pre-determined and should not be modified. SP03 (Expenditure - - either Expenditure only or Expenditure and Expense Posting(s): Vendor Type/Category, Boc, Project, Fund Category Table Updates: Updates the expended amount on the budget tables (APPR, FAPP, ALOC, ALLT, etc.). Also updates the spending cross reference table (SPDX) if the SPDX option is set to Y in the SOPT table. Most of these documents will update the payment and disbursement tables (PVHT, PVLT, TSCH, TSCL). If an obligation, payment, also update the obligation tables. Standard Vouchers will update the budget tables, but not the obligation, payment, and disbursement tables. 2-4 BOCT BUDGET BOCT OBJECT CODE REFERENCE DATA

The Key elements are BUDGET FISCAL YEAR, BUDGET OBJECT CODE. used to post to specific asset (or expense) accounts. SCREEN BOCs are 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- 10 3124 310 31 N N N N N 31 Y Y N NAME: INTERNAL USE SOFTWARE-CAPITLZD SHORT: INTRNL SFTWR 02- 10 3125 310 31 N N N N N 31 Y Y N NAME: TELECOMM EQ (DATA) PURCHASED SHORT: TELECOMM-PUR 03- 10 3126 310 31 N N N N N 31 N Y N NAME: FURNITURE & FIXTURES, NOT CAP SHORT: FURN&FIX,NC 04- 10 3127 310 31 N N N N N

31 N Y N NAME: OFFICE EQUIPMENT, NOT CAP SHORT: OFF EQ, NC 05- 10 3128 310 31 N N N N N 31 N Y N 2-5 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 10, 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 OBJ OBJ PS BOC 1099 TRAVEL BUDG FY CODE CLS CLS IND IND IND FLAG FLAG -- ---- --- --- --- --- ---- ------ ---01- 10 1150 110 11 Y Y N N N NAME: PERFORMANCE AWARDS 02- 10 1151 110 11 Y Y N N N NAME: EXECUTIVE NURSES SPECIAL PAY BOC OBL= REST POST EXP LKUP DEACT LMT FLAG BOC FLAG DATE ---- ---- ---- ---- -------11 N Y N SHORT: PERFMNC AWDS 11 N Y N

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 OBJ OBJ PS BOC 1099 TRAVEL BUDG FY CODE CLS CLS IND IND IND FLAG FLAG -- ---- --- --- --- --- ---- ------ ---01- 94 1111 110 11 Y Y C N N NAME: SPECIAL PAY F/T DENTISTS 02- 94 1112 110 11 Y Y C N N NAME: SPECIAL PAY P/T PHYSICIANS 03- 94 1113 110 11 Y Y C N N NAME: SPECIAL PAY F/T PHYSICIANS 04- 94 1114 110 11 Y Y C N N NAME: PERFORMANCE AWARDS 05- 94 1115 110 11 Y Y C N N NAME: SENIOR EXEC.SERVICE BONUS 06- 94 1116 110 11 Y Y C N N NAME: REEMPLOYED ANNUITANTS REIMB BOC OBL= REST POST EXP LKUP DEACT LMT FLAG BOC FLAG DATE ---- ---- ---- ---- -------11 N

Y N SHORT: F/T DEN S/P 11 N Y N SHORT: P/T PHYS S/P 11 N Y N SHORT: F/T PHYS S/P 11 N Y N SHORT: PERF.AWARDS 11 N Y N SHORT: SES BONUS 11 N Y N SHORT: REEMP. ANNUI 2-6 Example of Reject ACED/ACEN/ACEV/BOCT COMMND: DOCID: ET 40 832Z50005 STATUS: HELD 001-001 OF 002 BATID: SUB STN: 03/23/09 01LINE: 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: 07 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 OBJ OBJ PS BOC 1099 TRAVEL BUDG FY CODE CLS CLS IND IND IND FLAG FLAG -- ---- --- --- --- --- ---- ------ ---01- 07 2549 250 25 N N C N N NAME: ROADS AND GROUNDS MAINTENANCE BOC OBL= REST POST EXP LKUP DEACT LMT FLAG BOC FLAG DATE ---- ---- ---- ---- -------25 Y Y N SHORT: RDS&GRNDS MN 2-7 THE GENERAL LEDGER TRIAL BALANCE BY STATION TABLE (GLTS) GLTS General Ledger Queries ACTION: R TABLEID: GLTS USERID: R047 JRA *** GENERAL LEDGER TRIAL BALANCE BY STATION SCREEN *** KEY IS FISCAL YEAR, STATION, FUND, BFYS, GL ACCT 010203040506070809101112- FY STATION FUND BFYS DEBIT BALANCE: -- ------- ------ --- CREDIT BALANCE: 10 501 0160A1 09 = DIFFERENCE: GL

D/ ACCT C BEG BAL + DEBITS CREDITS ---- ---------------- --------------- --------------2111 C -194,632.48 438,143.41 264,438.44 2121 C -9,291.47 53,027.77 50,258.38 2122 C -514,715.62 5,794,964.65 5,337,426.83 2190 C -32,752.32 32,752.32 0.00 2191 C -5,286,473.69 5,115,217.99 135,024.78 2210 C -3,782,861.74 3,792,601.09 9,739.35 3100 C 135,268,323.78 10,287,978.24 9,673,087.43 3310 N -8,306,819.91 85,028.79 12,268.00 4201 D-137,975,019.94 0.00 0.00 4210 D 0.00 509,969.59 317,999.53 425F D 2,706,693.58 342,312.93 3,017,238.04 425G D 0.00 2,936,805.84 0.00 237,159,250.77 237,159,250.77 0.00 = END BAL ---------------20,927.51 -6,522.08 -57,177.80 0.00

-306,280.48 0.00 135,883,214.59 -8,234,059.12 -137,975,019.94 191,970.06 31,768.47 2,936,805.84 General Ledger Trial Balance by Station Table (GLTS) TableDescription This table reports trial balances for a specified station. All posted transactions affecting the ending balances of GL accounts within the accounting fiscal year are shown. Note: This table is updated each night and displays balances to the end of the previous day. TableUses Monitors the beginning balance, all debits and credits posted, and the ending general ledger balances for each fund at a specified station. 2-8 GENERAL LEDGER BALANCES WITH ACCOUNTING DISTRIBUTIONS AND VENDOR DETAILS TABLE (GLDB) ACTION: R TABLEID: GLDB USERID: R047 JRA *** GENERAL LEDGER DETAIL BALANCE INQUIRY SCREEN *** FY BFY FUND GL ACCT -- ----- ------ ------10 10 0160A1 480N AD/OF STN ---- ------10 501 COST CTR FCP/PRJ BOC/REV SRCE -------- --------- -----------840100 0100401W3 2580 TYPE ---47 TRANS ID DATE FM REF DOCUMENT VENDOR VENDOR INV # AMT ------------- ------ -- ------------- ----------- -------------------- ----PV501C0131002 091006 01 SO501C01310 MISCN123456789 45549 13.20 PV501C0155501 091006 01 SO501C01555 MISCN123456789 45427 10.20 SO501C01310

091006 01 MISCN123456789 86.90 SO501C01310 091006 01 MISCN123456789 -0.10 SO501C01555 091006 01 MISCN123456789 -100.00 SO501C01555 091006 01 MISCN123456789 89.80 General Ledger Balances with Accounting Distributions and Vendor Details Table (GLDB) TableDescription This table provides an on-line report of general ledger account balances and lists all of the transactions that affected the account balance for a given fiscal year, budget fiscal year, fund, GL account, administration/staff office, station, cost center, FCP/PRJ and budget object code. TableUses Research the transactions posted to a particular general ledger account within a specific accounting distribution. 2-9 GLDB General Ledger Queries MSGL General Ledger Queries THE MONTHLY SUMMARY GENERAL LEDGER BALANCES TABLE (MSGL) ACTION: R TABLEID: MSGL USERID: R047 JRA *** MONTHLY SUMMARY GENERAL LEDGER BALANCE INQUIRY SCREEN *** FY FUND BFY GL ACCT -- ------ ----- ------10 0151A1 09 6100 A/O ----20 FISC MONTH ---------01 01020304050607080910111213- STN -------358 FCP/PRJ BOC/REV SRCE --------- -----------01AE27298 2674

REPT CATG --------- NET AMOUNT -------------------894.84 Monthly Summary General Ledger Balances Table (MSGL) TableDescription This table provides an on-line report of general ledger account balances for a given fiscal year, fund, budget fiscal year GL account, administration/staff office, station, FCP/PRJ, budget object code or revenue source, reporting category, and fiscal month level. TableUses Monitors the net balances of an account for a specific accounting distribution for every fiscal month in the fiscal year. 2-10 MSGL GL Queries THE MONTHLY SUMMARY GENERAL LEDGER BALANCES TABLE (MSGL) ACTION: R TABLEID: MSGL USERID: R047 JRA *** MONTHLY SUMMARY GENERAL LEDGER BALANCE INQUIRY SCREEN *** FY FUND BFY GL ACCT -- ------ ----- ------09 0151A1 08 6100 01020304050607080910111213- A/O ----20 FISC MONTH ---------02 03 04 05 11 14 STN -------358 FCP/PRJ --------01AE27298 BOC/REV SRCE -----------2674 REPT CATG --------- NET AMOUNT ------------------143.37 433.96 1,632.77

325.79 276.18 -2,812.07 Monthly Summary General Ledger Balances Table (MSGL) The FISC MONTH is the fiscal month (or period) of the accounting period of the accounting event. 00 = Opening Balances 01 = October 02 = November 03 = December 04 = January 05 = February 06 = March 07 = April 08 = May 09 = June 10 = July 11 = August 12 = September 13 = October (Adjustments) 14 = Closing 2-11 THE MONTHLY SUMMARY GENERAL LEDGER BALANCES TABLE (MSGL) MSGL GL Queries ACTION: R TABLEID: MSGL USERID: R047 JRA *** MONTHLY SUMMARY GENERAL LEDGER BALANCE INQUIRY SCREEN *** FY FUND BFY GL ACCT -- ------ ----- ------08 0151A1 07 6100 01020304050607080910111213- A/O ----20 FISC MONTH ---------01 STN -------310 FCP/PRJ BOC/REV SRCE --------- -----------000031000 2580 REPT CATG --------- NET AMOUNT ------------------141.60

Monthly Summary General Ledger Balances Table (MSGL) This shows the activity for general ledger 6100 was for FY08 Fiscal Month 01, which is October of 2007. Use the monthly F827 to identify the transaction code and transaction type. 2-12 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: Character Description 1-2 Program Code 3-4 Sub-program Code 5-7 Organization Code 8-9 Activity Code 2-13 Fund Codes are defined in FMS on the Fund Table (FUND) as pictured below. ACTION: R TABLEID: FUND USERID: S104 FSC FUND REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEARS, FUND 01BFYS: 10 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: 3600151 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: 10 FUND: 0151A1 STATION: FCP/PRJ: JOB NO: COST CTR: BOC: RPT CAT: 2-14 Administration/Staff Office Codes 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. Examples: 02 10 20 = = = General Counsel VHA VBA

Administration/Staff Offices are defined in FMS on the Administration/Staff Office Table (DVSN) as pictured below. ACTION: R TABLEID: DVSN USERID: S311 DWS ADMINISTRATION/STAFF OFFICE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, ADM/OFF 01FISC YEAR: 10 ADM/OFF: 10 ADM/OFF NAME: VETERANS HEALTH ADMIN. SHORT NAME: VHA ALLOW STATUS IND: N 02- ADM/OFF MANAGER: OPTIONS ALLW STN: Y ALLW PGM: Y ALLW LMT: N REV STN: N REV PGM: N APRV CODE: N DECENTRAL TRVL ORDER: N TRAVEL STATS REQD: N FISC YEAR: 10 ADM/OFF: 20 SHORT NAME: VBA ALLOW STATUS IND: N ADM/OFF NAME: VETERANS BENEFITS ADMINI ADM/OFF MANAGER: OPTIONS ALLW STN: Y ALLW PGM: N ALLW LMT: N REV STN: N REV PGM: N APRV CODE: N DECENTRAL TRVL ORDER: N TRAVEL STATS REQD: N 2-15 Station Numbers Station Numbers (STATION/SAT) are the three-character identifiers assigned to each VA station. Examples: 311 326 501 590 = = = = Pittsburgh, PA Regional Office Indianapolis, IN Regional Office Albuquerque, NM Medical Center Hampton, VA Medical Center Integrated stations have a two-character suffix that follows the main three-character station number. Station Numbers are defined in FMS on the Station/Cost Center Table (ORGN) as pictured below. ACTION: R TABLEID: ORGN USERID: S311 CMR

STATION/COST CENTER REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, STATION/COST CENTER BUD FISCAL YEAR: 10 STN/COST CTR: 101 ADM/OFF: 04 DEACT DATE: S/C NAME: VA CENTRAL OFFICE SHORT NAME: VACO S/C MANAGER: LEVEL IND: 1 ADDRESS: 810 VERMONT AVE NW PHONE NUMBER: 202 565 4696 CITY: WASHINGTON STATE: DC ZIP CODE: 20420 FCP/PRJ: APPROVAL: N ALLOW STATUS IND: N ALLOWANCE STN: 101 REVENUE BUDGET STN: SERVICING STN: DECENTRAL TRAVEL ORDER: N BUDGET/COST CTR: B STATION GROUP: 02 REGION: 09 CONGRESSIONAL DISTRICT CODE: 01 DISTRICT: 29 COUNTY/CITY CODE: 001 COUNTY/CITY NAME: DISTRICT OF COLUMBIA REST LKUP FLAG: N REPORTING STATIONS -----------------STN 1: STN 2: STN 3: STN 4: STN 5: STN 6: STN 7: STN 8: 2-16 Satellite Station Numbers for integrated stations are defined in FMS on the Satellite Station/Sub Cost Center Table (SORG) as pictured below. ACTION: S TABLEID: SORG USERID: R047 LA1 SATELLITE STATION/SUB COST CTR REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, STATION/COST CTR, SAT-STATION/SUB COST CTR SS/ DEACT BFY STN/COST CTR SCC SAT-STN/SUB COST CTR NAME SHORT NAME DATE --- ------------ --- ------------------------------ ------------ -------01- .. ....... .. .............................. ............ .. .. .. STATE: .. CNTY/CTY CDE: ... NAME: ....................... CONG DIST CDE: .. 02- .. ....... .. .............................. ............ .. .. .. STATE: .. CNTY/CTY CDE: ... NAME: ....................... CONG DIST CDE: ..

03- .. ....... .. .............................. ............ .. .. .. STATE: .. CNTY/CTY CDE: ... NAME: ....................... CONG DIST CDE: .. 04- .. ....... .. .............................. ............ .. .. .. STATE: .. CNTY/CTY CDE: ... NAME: ....................... CONG DIST CDE: .. 05- .. ....... .. .............................. ............ .. .. .. STATE: .. CNTY/CTY CDE: ... NAME: ....................... CONG DIST CDE: .. 06- .. ....... .. .............................. ............ .. .. .. STATE: .. CNTY/CTY CDE: ... NAME: ....................... CONG DIST CDE: .. 07- .. ....... .. .............................. ............ .. .. .. STATE: .. CNTY/CTY CDE: ... NAME: ....................... CONG DIST CDE: .. 2-17 Budget Object Codes 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. OBJECT CLASS 11 = Personnel Compensation 12 = Personnel Benefits 13 = Benefits of Former Personnel 21 = Travel/Transportation of Persons 22 = Transportation of Things 23 = Rent, Communications, Utilities 24 = Printing and Reproduction 25 = Other Services 26 = Supplies 31 = Equipment 32 = Land and Structures 33 = Investments and Loans 41 = Grants, Subsidies and Contributions 42 = Insurance, Claims and Indemnities 43 = Interest and Dividends 44 = Refunds - VBA OBLIGATION OBJECT CODES 1100 series 1200 series 1300 series 2100 series 2200 series 2300 series 2400 series 2500 series 2600 series 3100 series 3200 series 3300 series 4100 series

4200 series (for district counsel) 4300 series 4400 series The valid Object Classes and Budget Object Codes are listed on the Object Class Table (OCLS) and the Budget Object Code Table (BOCT), respectively. Below is a screen print of the Budget Object Code Table (BOCT). ACTION: R TABLEID: BOCT USERID: R047 JRA BUDGET OBJECT CODE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, BUDGET OBJECT CODE FED BOC SUB BOC OBJ OBJ PS BOC 1099 TRAVEL BUDG FY CODE CLS CLS IND IND IND FLAG FLAG -- ---- --- --- --- --- ---- ------ ---01- 10 2610 260 26 N N N N N NAME: PROVISIONS 02- 10 2620 260 26 N N N N N NAME: OFFICE SUPPLIES 03- 10 2621 260 26 N N N N N NAME: TABULATING CARDS-NOT CUST PRTD 04- 10 2622 260 26 N N N N N NAME: TABULATING PAPER-NOT CUST PRTD 05- 10 2623 260 26 N N N N N NAME: ADP RECORDING MEDIA 06- 10 2624 260 26 N N N N N NAME: ADP SOFTWARE, PURCHASED 07- 10 2626 260 26 N N C

N N BOC OBL= REST POST EXP LKUP DEACT LMT FLAG BOC FLAG DATE ---- ---- ---- ---- -------26 N Y N SHORT: PROVISISONS 26 N Y N SHORT: OFF SUPPLIES 26 N Y N 05 07 07 SHORT: TAB CARD-NCP 26 N Y N SHORT: TAB PAPR-NCP 26 N Y N SHORT: ADP RE MEDIA 26 N Y N SHORT: PURCH SFTWAR 26 N Y N 2-18 Sub-BOC Codes Sub-BOC (BOC/SUB) are two-character codes used with the Payroll BOCs to identify types of employees or compensation. Examples: 01 02 09 = = = Administrative Personnel - Not Classified

Clerical Personnel Purchase and Hire Sub-BOCs can be found on the Sub-Object Table (SOBJ) as pictured below. ACTION: R TABLEID: SOBJ USERID: S311 CMR SUB-OBJECT REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, BUDGET OBJECT CODE, SUB-OBJECT 010203040506070809101112131415- BFY ---10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 DEACT BOC SUB-OBJ SUB-OBJECT NAME SHORT NAME DATE ---- ------- ------------------------------ ------------ -------1100 01 ADMIN PERSONNEL - NOT CLASSIFD ADMINI 1101 00 VCS ADMINISTRATION VCS ADMINI 1101 01 ADMIN PERSONNEL - NOT CLASSIFD ADMINI 1101 02 CLERICAL PERSONNEL CLERICAL 1101 07 COMP SYS ANALY,PGM,KP&COMP OPR COMPUTER 1101 08 WAGE RATE EMPLOYEES WAGE RATE 1101 09 PURCHASE AND HIRE PURCH&HIRE 1101

14 RESPIRATORY THERAPIST RESPRTRY THP 1101 15 PHYSICAL THERAPIST PHYSICAL THP 1101 16 OCCUPATIONAL THERAPIST OCCUPTNL THP 1101 17 OTHER THERAPISTS OTH THRPISTS 1101 18 DIETITIAN DIETETIAN 1101 19 DIETETIC TECHNICIAN DIET TECH 1101 20 SOCIAL WORKER SOC WORKERS 1101 21 SOCIAL WORKER AIDES AND TECHS SOC WKR A&T 2-19 Accounting Classification Code (ACC) Accounting Classification codes (ACC) are used for budgeting purposes. ACCs are ninecharacter codes defined on the Fund Control Point/Project Table (PGMT). The Fund Control Point/Project Table (PGMT) contains information on standard ACCs, which are ACCs used by more than one station, and non-standard ACCs which are station-specific ACCs. Standard ACCs have an * in the Station field on the Fund Control Point/Project Table (PGMT). Non-standard ACCs may also be viewed on the Non-standard Fund Control Point/Project Table (PGM3). The Accounting Classification Code is comprised of four codes, which are also defined on specific tables. The format for the ACC is as follows: Character 1-2 3-4 5-7 8-9 Description Program Code Sub-program Code Organization Code Activity Code Example: ACC = 24GD24101 Program Class Table (PCLS)

Program Category Table (PCAT) (defined as 8201B5 to distinguish from construction projects) Program Code Sub-program Code Organization Code 24 (Geriatrics and Extended Care ) GD (Community Nursing Home ) 241 (Nursing Service ) Program Group Table (PGRP) Program Type Table (PTYP) 2-20 Activity Code 01 (Salaries ) Example: ACC = 000030000 Program Class Table (PCLS) Program Category Table (PCAT) (defined as 830000 to distinguish from construction projects) Program Code Sub-program Code Organization Code

Activity Code 00 (Default) 00 (Default) 300 (VBA Salaries) 00 (Default) Program Group Table (PGRP) Program Type Table (PTYP) For specific help on ACC codes, contact via e-mail: ACC\FCP Requests Below is a screen print of the Fund Control Point/Project Table (PGMT). ACTION: R TABLEID: PGMT USERID: R047 JRA FUND CONTROL POINT/PROJECT TABLE SCREEN KEY IS BFY, STATION, FCP/PRJ 01020304050607- ----------PROGRAM----------- ALLOWANCE C DEACT BFY STATION FCP/PRJ CLASS CATEGORY TYPE GROUP FCP/PRJ P DATE --- ------- --------- -------- -------- ---- ----- ---------- - -------10 * 000012000 0020 020 00 00 000012000 N FCP/PRJ NAME: DISTRICT COUNSEL SHORT NAME: DIST COUNSL 10 * 000030000 0200 20 00 00 000030000 N FCP/PRJ NAME: SALARIES - VBA SHORT NAME: SALARY - VBA 10 * 01AA61017 01AA

861017 AA 01 01AA61017 N FCP/PRJ NAME: ISC-TRAVEL SHORT NAME: ISC-TRVL 10 * 01AB20401 01AB 820401 AB 01 01AB20401 N FCP/PRJ NAME: WOMEN VET COMP HLTH SALARIES SHORT NAME: WMVET CH/SAL 10 * 010020100 0100 820100 00 01 010020100 N FCP/PRJ NAME: MEDICAL SUPPLIES & SERVICES SHORT NAME: MEDICAL S&S 10 * 24GD24101 24GD 824101 GD 24 24GD24101 N FCP/PRJ NAME: SAL - CNHC NURSING SHORT NAME: SAL-CNHC NUR 10 * 250031260 2500 831260 00 25 250031260 N FCP/PRJ NAME: OUTREACH FEES VET CTR-B SHORT NAME: OUTRCH-B FEE 2-21 Cost Centers Cost Centers (COST CTR/SUB) are six-character, non-budgetary, organization codes used to record expenditures of funds by various organizations within VA. The format for a cost center is as follows: Characters 1 - 4 = Organization 1000 series = Central Office Staff - Exclusive of Operating Departments 2000 series = Central Office Staff - Exclusive of Operating Department 3000 series = Veterans Benefits Administration (VBA) 4000 series = Inspector General 5000 series = National Cemetery Administration 6000 series = Supply Fund - Category A 7000 series = Operation of GSA Buildings 8000 series = Veterans Health Administration (VHA) Characters 5 - 6 = 00 Cost Centers are defined in FMS on the Station/Cost Center Table (ORGN) as pictured on the next page. Sub-Cost Centers are defined on the Satellite Station/Sub Cost Center Table (SORG) and are always 00 for VHA. ACTION: R TABLEID: ORGN USERID: R047 JRA STATION/COST CENTER REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, STATION/COST CENTER BUD FISCAL YEAR:

S/C NAME: S/C MANAGER: ADDRESS: CITY: FCP/PRJ: ALLOWANCE STN: SERVICING STN: BUDGET/COST CTR: REGION: DISTRICT: COUNTY/CITY NAME: REST LKUP FLAG: 10 STN/COST CTR: 820100 MEDICAL SERVICE 820100 C ADM/OFF: 10 DEACT DATE: SHORT NAME: MEDICAL SER LEVEL IND: 1 PHONE NUMBER: STATE: ZIP CODE: APPROVAL: N ALLOW STATUS IND: N REVENUE BUDGET STN: DECENTRAL TRAVEL ORDER: N STATION GROUP: CONGRESSIONAL DISTRICT CODE: COUNTY/CITY CODE: N 2-22 Proforma Web site http://vaww.fscdirect.fsc.va.gov/ Discuss comparable transaction codes and transaction type for transaction code CR. 2-23 Comparable Transaction Types for CR documents CR 224 deposit trans. types 01 02 05 17 20

23 TR 224 transfer trans. types 18 E2 Must reference Travel Order 75 24 (3875) 65 33 2-24 ACTION: R TABLEID: ACED USERID: S104 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID -------------------------- ---- ---------01- 10 CR 01 N 4880 DESCRIPTION REFUND - OP EXPENSE PROMPT PAY FLAG -----N ACTION: R TABLEID: ACEN USERID: S104 FSC ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 09 ACCOUNTING ENTRY ID: 4880 ACCOUNTING EVENT TYPE: AR04 SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --01001 GENJ D 1022 01 N 6100 22

N N N 02002 GENJ D 490P 48 N 4610 44 N N N 03003 GENJ D 5700 31 N 3107 03 N N N 2-25 ACTION: R TABLEID: ACED USERID: S104 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID -------------------------- ---- ---------01- 10 TR 18 N 4980 DESCRIPTION EXP TRANSFER - CASH RECEIPT PROMPT PAY FLAG -----N ACTION: R TABLEID: ACEN USERID: S104 FSC ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 09 ACCOUNTING ENTRY ID: 4980 ACCOUNTING EVENT TYPE: AR04

SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --01001 GENJ D 1021 01 N 6100 22 N N N 02002 GENJ D 490P 48 N 4610 44 N N N 03003 GENJ D 5700 31 N 3107 03 N N N 2-26 ACTION: R TABLEID: ACED USERID: S104 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID -------------------------- ---- ---------01- 10 CR 02 5421 DESCRIPTION EMPLOYEE ADVANCE REPAYMENT PROMPT PAY

FLAG -----N ACTION: R TABLEID: ACEN USERID: S104 FSC ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 09 ACCOUNTING ENTRY ID: 5421 ACCOUNTING EVENT TYPE: AR05 SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --01001 GENJ D 1022 01 N 1410 01 N N N 2-27 ACTION: R TABLEID: ACED USERID: S104 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID -------------------------- ---- ---------01- 10 TR E2 5422 DESCRIPTION EMPLOYEE ADVANCE REPAYMENT PROMPT PAY FLAG -----N ACTION: R TABLEID: ACEN USERID: S104 FSC ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 09 ACCOUNTING ENTRY ID: 5422 ACCOUNTING EVENT TYPE: AR05

SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --01001 GENJ D 1021 01 N 1410 01 N N N 2-28 Accounts Receivable, Negative PV 03s, Treasury Offset Program (TOP) 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 ACCOUNTS RECEIVABLE DATA ENTRY Topic Page 0. Overview 1. Entering, Modifying, or Canceling a Billing Document (BD) Source Document VA Action Debt Collection Letter Record a Bill for Collection (OF 1114), SF-1080, -orJournal Voucher, 1017-G 2.

Entering, Modifying, or Canceling a Cash Receipt (CR) Deposit Ticket, SF-215 -or- Record a Cash Receipt Field Service Receipt - General, VA 1027 -orJournal Voucher, SF-1017-G -orDebit Voucher, SF-5515 -orVoucher and Schedule of Withdrawals and Credits, SF-1081 -orPaid Billing Statement for IPAC Transactions -orSimplified Billing Register - orSimplified Billing List -orAccepted Document Processing by Station Report (RGSGDPV) 3. Entering, Modifying, or Canceling a Write-off (WR) document Memorandum from Accounting Service -orLetter from District Counsel -or Letter from Department of Justice 3-2 Record an Accounts Receivable Write-off document USES OF FMS ACCOUNTS RECEIVABLE DOCUMENTS The Billing Document (BD) is used for: Recording billed amounts for services rendered or overpayments due. Typical Scenario 1) The VA received an invoice from a vendor for $1,000. An error was made, and the vendor was accidentally paid $1,200. A "Bill for Collection" is prepared, and a Billing Document (BD) is entered to record the accounts receivable for the $200.00 that is due from the vendor. 2) The VA establishes a Supply Fund Bill for Collection for goods sold to the Department of Commerce (Other Government Agency - OGA). The Cash Receipt (CR) is used for: Recording all money collected from the public, VA employees, and other agencies IPAC (OGA). Typical Scenario 1) The VA receives a refund from an overpaid vendor. A Cash Receipt (CR) is entered to record the refund collection.

2) The VA receives a cash collection from the Department of Commerce for goods sold. 3) The VA receives a cash donation for the General Post Fund. The Write-off (WR) document is used for: Recording all refund and receivable write-off transactions when it is determined that a receivable has become uncollectible. Typical Scenario The VA determines that an accounts receivable established for a vendor is uncollectible and will be written off. A Write-off (WR) document is entered to record the vendor refund receivable write-off. 3-3 APPLICATION TABLE DESCRIPTIONS TABLE NAME TABLE ID DESCRIPTION Accounts Receivable Header Inquiry Table ARHT Provides summary information on all outstanding and some recently closed accounts receivable documents. Receivable Header Data Entry Screen ARH2 Allows users to update various fields related to an accounts receivable. Accounts Receivable Line Charges Table ARLC Provides overdue charges information for the SF-220.9 report, including the amount charged and collected for interest, administrative, and penalty displayed for each Billing Document line. Accounts Receivable Line Inquiry Table ARLT Provides detail information on all outstanding and some recently closed accounts receivable documents. Cash Receipt Header Inquiry Table

CRHT Provides summary information on cash receipts entered in FMS. Cash Receipts Line Inquiry Table CRLT Provides detail information on cash receipt documents entered in FMS, including accounting distribution information, the dollar amount received and reference information (if applicable). Outstanding Billing Document Table OBDT Stores outstanding Billing Documents. Cash receipts which fully close a Billing Document will result in the record being deleted from this table. 3-4 COMMND: ............... DOCID: BD ... ............ STATUS: BATID: .. .... ...... SUB STN: ....... 04/27/09 BILLING DOCUMENT INPUT SCREEN BATCH DATE: .. .. .. NUM DOCS: ..... NET: ............... BD DATE: .. .. .. ACCT PRD: .. .. ACTION: . SUB STN: ....... TRANS TYPE: .. BFYS: .. .. FUND: ...... DOC TOTAL: ............... DOC TYPE: . COMMENTS: ....... REF DOC: .. ........... PAYMENT OFFSET: . BILL PRINT FLAG: . COLL DUE DATE: .. .. .. INT RATE: ....... TEXT TYPE: .. AGREEMENT NO: ............... WAIVER FLAG: .. PAYER CODE: ......... .. PAYER NAME: .............................. ADDR1: .............................. ADRR2: .............................. CITY/ST/ZIP: ................... .. ..... - ..... CAUSE OF OVERPYMT: ... ........................ CASE HISTORY FLAG: . Billing Document Header Screen COMMND: ............... DOCID: BD .... ............ STATUS:

000-000 OF 000 BATID: .. .... ....... SUB STN: ....... 04/27/09 01LINE: ... BFYS: .. .. FUND: ...... TRANS TYPE: .. STATION/SAT: ....... .. FCP/PRJ: ......... JOB NO: ........ COST CTR/SUB: ....... .. BOC/SUB: .... .. REPT CATG: .... REV SRCE/SUB: .... .. CLSD BFYS: .. .. TEXT TYPE: .. INT RATE: ....... CLSD FUND: ...... AMOUNT: ............... I/D: . GL ACCT: .... DESCR: .............................. REF DOC: .. ........... REF LN: ... ADVANCE NO: ...... TRAV TYPE: ... SOURCE: .... TYPE OF OVERPYMT: ... ACTION OUT: ... 02LINE: ... BFYS: .. .. FUND: ...... TRANS TYPE: .. STATION/SAT: ....... .. FCP/PRJ: ......... JOB NO: ........ COST CTR/SUB: ....... .. BOC/SUB: .... .. REPT CATG: ..... REV SRCE/SUB: .... .. CLSD BFYS: .. .. TEXT TYPE: .. INT RATE: ....... CLSD FUND: ...... AMOUNT: ............... I/D: . GL ACCT: .... DESCR: .............................. REF DOC: .. REF LN: ... ADVANCE NO: ...... TRAV TYPE: ... SOURCE: .... TYPE OF OVERPYMT: . ACTION OUT: ... Billing Document Line Screen 3-5 Credit Memo Processing Procedures (Negative PV 03s) 1. Purpose This procedure establishes the actions necessary for offsetting vendor credit memos 2. Revision History Date 5/20/03 8/4/03 9/24/04

Reference Number # 15, page 7-12 Modification RSD Report instructions Procedures for Bills4Coll Clean up and updated new screens 3. Persons/area affected All Financial Operations Services (FOS) employees assigned to process Credit Memos and Bills for Collection for offset. 4. Policy FOS will process credit offsets by following the prescribed rules and regulations contained in the VA Manual MP4, Part III, VA Controller Policy, Prompt Pay Act, VACO Directives and Local Operating Procedures. 5. Definitions Money owed to the Veterans Administration (VA) by vendors from either a vendorissued credit memo or a VA generated Bill for Collection. Money is to be collected by offsetting against a current Payment Voucher (PV), CAPPS Voucher (CV), and Certified Transaction (CT) payment to the vendor. 6. Responsibilities The assigned employee will: A Assist all VA facilities in collecting outstanding receivables through offsetting B Research and determine if the credit memo is valid and usable for offset. This may require contact with the submitting VA facility. C Determine if the vendor has received payment within the past 90 days D Locate a valid Vendor ID in the Financial Management System (FMS) vendor file. 3-6 Instructions for Processing Credit Offsets 1. When a credit memo (to be used for credit offset) is received from a Field Station, FSC will process the credit memo in Bills4Coll. Some stations will show Bill Documents (BD) already on document. The field station must provide the following information on the document: A Verification that the credit memo or Bill for Collection is valid for use as an offset. B The monetary amount of the credit to be established. C Costing information or the Purchase Order number from the original payment. D Vendor identification (ID) number on the credit memo. The vendor ID must be correct and have a current and active ID number, with recent payments processed by Financial Services Center (FSC). If payments are not current the credit memo should not be established for offset. Consequently, it will be necessary to secure payment directly from the vendor. The credit should be returned to the station with the following suggestion: We no longer process payments to this vendor. Please try to collect credit amount by check from the vendor. E-Mail Message to- VAFSC FOS REGION 1 or Fax 512-460-5456 3-7

FSC Negative PV 03 VS Field Station Negative PV 03 Field Station Negative PV 03 will only offset against payment going out from the Field Station. FSC Negative PV 03 will offset against any payment going out of FSC. Suggestion: If the vendor is a local vendor its best the Station generate the PV 03. If the vendor is a nationwide vendor like XEROX, IBM or AT&T then the Field Station should email or fax information to FSC to process the negative PV 03. 3-8 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: 1294.89 CITY/ST/ZIP: BIG SPRING TX 797211288 CHECK TYPE: COMMENT TO PRINT: DISC %: DAYS: P/E TERM: AMT: DISC %: DAYS: P/E TERM: AMT: 01LINE: 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: 1294.89 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 -- ----- ------ ------10 10 0160A1 1321 AD/OF STN ---- ------10 FSC COST CTR FCP/PRJ BOC/REV SRCE -------- --------- -----------822200 0100222V1 2560 TYPE ---01 TRANS ID DATE FM REF DOCUMENT VENDOR VENDOR INV # AMT ------------- ------ -- ------------- ----------- -------------------- ----PVFSC0K026701 081010 01 BDFSC00267 75257458102 BOCFSC0K0267OCT1007 1,294.89 3-9 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: 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: / PRINT BILL: N BILL PRINT DATE: BILLED AMT: INT RATE: 0.000

INT APPLY DATE: INTEREST AMT: TEXT TYPE: ADM CHGS APPLY DATE: ADM CHGS AMT: WAIVER FLAG: PEN APPLY DATE: PENALTY AMT: DUNNING COUNT: 00 LAST DUN DATE: TOTAL AMT: OVERDUE STATUS: OVERDUE DATE: COLLECTED AMT: WRITE-OFF FLAG: WRITE-OFF DATE: WRITE-OFF AMT: WRITE-OFF REASON: DOC CLOSE DATE: 10 10 09 OFFSET AMT: OFFSET: Y OFFSET APPLIED: 0.00 CLOSED AMT: OVRPYMT CAUSE: CASE HISTORY FLAG: N REPRINT BILL AMT: AGREEMENT NO: OUTSTANDING RECV AMT: RGLDATV RSD FORM: F840 10/30/09 PV 03 FSC0K026701 001 10 0160A1 10 0100222V1 2560 N 3-10 SUB STN: 104 0.00 1,294.89 0.00 0.00 0.00 1,294.89 0.00 0.00 1,294.89 1,294.89 0.00 0.00 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 Negative PV 03 RARVGLV FSC REPORT ID: RARVGLV RSD FORM: F853 RUN DATE: 10/31/09 0160A1 *** DEPT OF VETERANS AFFAIRS (FMS) *** VERIFICATION OF GENERAL LEDGER BALANCES - ACCOUNTS RECEIVABLE FEDERAL/NON-FEDERAL REPORT AS OF 10/30/09 STN: FSC WEST TEXAS VA HEALTHCARE SYSTM DOCUMENT ID BD FSC0K0267 BFYS: 10 REV LINE FCP/PRJ BOC SRCE REF DOC ID 001 0100222V1 2560 NUMBER OF RECORDS: RARVGLV FSC REPORT ID: RARVGLV RSD FORM: F853 RUN DATE: 10/31/09 FUND: 0160A1

MEDICAL SERVICES - LMT1 LINE DATE 12/14/08 STN 519 BFYS: 10 FUND: 0160A1 MEDICAL SERVICES - LMT1 OUTSTANDING AMOUNT ------------------39,279.63 G/L ACCOUNT BALANCES: G/L ACCOUNT BALANCES: DIFFERENCE: SUBTOTAL AMOUNT: *** DEPT OF VETERANS AFFAIRS (FMS) *** VERIFICATION OF GENERAL LEDGER BALANCES - ACCOUNTS RECEIVABLE FEDERAL/NON-FEDERAL REPORT AS OF 10/31/09 ACCOUNTS RECEIVABLE TOTAL: G/L TOTAL: OUTSTANDING AMOUNT 1,294.89 39,279.63 0160A1 STN: FSC WEST TEXAS VA HEALTHCARE SYSTM G/L ACCT ---1311 1313 1321 PAYOR TYPE CATEGORY: NON-FEDERAL A/O: 10 VETERANS HEALTH ADMIN LAST ACT DATE PAYOR CODE NAME 10/30/09 752574581 02 BIG SPRING HOSP CORP 89 PAGE: 22

TIME: 22:22 G/L ACCT NAME -----------AR-REIM-OTH AR-REFD-OTH AR-REFD-CR M BALANCE ------------------37,806.90 177.84 1,294.89 39,279.63 0.00 3-11 PAYOR TYPE CATEGORY: NON-FEDERAL PAGE: 23 TIME: 22:22 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 WEST TEXAS VA HEALTHCARE SYSTM Program: 28 Orgn/Act 280022166 HALFWAY HOUSE Undist to Program: Program 28 Total: Suballowance for 0160A1 Total: Allowance for 0160A1 Total: Fund: 0160 A/O: 10 MEDICAL SERVICES - LMT1 Total Budget Obligations thru MAR 10 thru MAR 10

Fund Code: 0160A1 VETERANS HEALTH ADMIN Available Amount thru MAR 10 3,328.00 3,328.00 0.00 142,902.00 142,902.00 ================== ================== ================== 162,380.00 19,478.00 142,902.00 14,707,424.71 20,463,251.00 20,415,086.68 20,415,086.68 -5,707,661.97 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. 3-12 ACTION: R TABLEID: GLDB USERID: S104 FSC *** GENERAL LEDGER DETAIL BALANCE INQUIRY SCREEN *** FY BFY FUND GL ACCT -- ----- ------ ------09 09 0160A1 1321 AD/OF STN ---- ------10 667 COST CTR FCP/PRJ BOC/REV SRCE -------- --------- -----------824100 010024143 2560 TYPE ---01 TRANS ID DATE FM REF DOCUMENT VENDOR VENDOR INV # AMT ------------- ------ -- ------------- ----------- -------------------- ----AD9082089 090317 06 PV689C0540201 521590951 473272S45BD6678K0419 -1,726.56 PV689C0540201 090314 06 BD6689K0419 521590951

473272S45BD6678K0419 1,726.56 COMMND: 001-001 OF 002 DOCID: PV 04 689C0540201 STATUS: ACCPT BATID: SUB STN: 03/23/09 PAYMENT VOUCHER INPUT SCREEN TRANS TYPE: 03 PV DATE: ACCT PRD: ACTION: SUB STN: 104 VENDOR CODE: 521590951 NAME: MAXIM HLTHCARE SVCS INC BENEFICIARY: PPAY TYPE: ADDR1: MAXIM STAFFING SOLUTIONS SCHD PMT DATE: FISCAL APRV: ADDR2: 7080 SAMUEL MORSE DR DOC TOTAL: 128.94 CITY/ST/ZIP: COLUMBIA MD 210463405 CHECK TYPE: COMMENT TO PRINT: DISC %: DAYS: P/E TERM: AMT: DISC %: DAYS: P/E TERM: AMT: 01LINE: 001 REF DOC: SO 689C05402 REF LINE: 001 ACCP/DEL DATE: 03 02 09 VENDOR INV: 473272S45BD6679K0419 INV DATE: 02 04 09 LOG DATE: 02 15 09 REF VEND CODE: REF VEND NAME: LINE AMOUNT: 1855.50 I/D: I P/F: UNAPPL DEP NO: LIQ AMOUNT: DESCR: OUTST OBLIG: 17,360.63 LINE TYPE: INT RSN: DISC RSN: BFYS: 10 FUND: 0160A1 STATION/SAT: 689 FCP/PRJ: 0100C10V1 JOB NO:

COST CTR/SUB: 824100 00 BOC/SUB: 2580 REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: 3-13 This is line 002 COMMND: 002-002 OF 002 DOCID: PV 04 689C8540201 STATUS: ACCPT BATID: SUB STN: 03/23/09 PAYMENT VOUCHER INPUT SCREEN TRANS TYPE: 03 PV DATE: ACCT PRD: ACTION: SUB STN: 104 VENDOR CODE: 521590951 NAME: MAXIM HLTHCARE SVCS INC BENEFICIARY: PPAY TYPE: ADDR1: MAXIM STAFFING SOLUTIONS SCHD PMT DATE: FISCAL APRV: ADDR2: 7080 SAMUEL MORSE DR DOC TOTAL: 128.94 CITY/ST/ZIP: COLUMBIA MD 210463405 CHECK TYPE: COMMENT TO PRINT: DISC %: DAYS: P/E TERM: AMT: DISC %: DAYS: P/E TERM: AMT: 01LINE: 002 REF DOC: BD 6689K0419 REF LINE: 001 ACCP/DEL DATE: VENDOR INV: 473272S45BD6679K0419 INV DATE: 01 18 09 LOG DATE: REF VEND CODE: REF VEND NAME: LINE AMOUNT: 1726.56 I/D: D P/F: UNAPPL DEP NO: LIQ AMOUNT: DESCR: CT668C8004402 OUTST OBLIG: 0.00 LINE TYPE: INT RSN:

DISC RSN: BFYS: 09 FUND: 0160A1 STATION/SAT: 667 FCP/PRJ: 010024143 JOB NO: COST CTR/SUB: 824100 00 BOC/SUB: 2560 REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: 3-14 Here is the information, which will clarify who is responsible for the accounts receivables. http://www.va.gov/publ/direc/finance/M4P8C27.htm . RECORDS, REPORTS, AND ACCOUNTING 27.01 RECORDS a. As managers, all field station Fiscal activities, VACO Finance Service, and the Debt Management Center (DMC) must establish and maintain accounts receivable records in a current status by program, type of debt, and appropriation. All collection actions taken, collections received, amounts offset, waiver action, etc., including adjustments of any kind on a debtor's account, are to be timely documented in the Department's accounts receivable records. b. Complete records are to be maintained, by program, type of debt, and appropriation, of accounts receivable waived, compromised, suspended, terminated or referred to the District Counsel (DC) or Department of Justice (DOJ) for enforced collection so that reports required by paragraph 27.02 and ad hoc reports required by management can be completed. c. All VA components who refer accounts receivable to other VA components or external agencies for additional collection action or advice are responsible for keeping informed of the current status of those receivables (reconciling their accounts with the component the debts were referred to) and for reporting and accounting purposes. Here is some additional information. This report is generated each pay period. At the time payroll processes a Record Print Out (RPO) is generated for employees on LWOP and whose FEHB is advanced by the agency. This information goes to FMS and appears on the F842 report in RSD. 3-15 CAPPS Write Off Criteria CAPMWROF CAPP VARIANCE & WRITEOFF VALUES 00 00 00 04/27/09 INVOICE VARIANCE AMOUNT LIMIT 18999.99 REC RPT VARIANCE AMOUNT LIMIT 99999.99 ABSTRACT WRITEOFF AGING DAYS

90 RECEIVING REPORT WRITEOFF CRITERIA AMOUNT 499.75 DAYS 180 AMOUNT 500.00 DAYS 241 AMOUNT 99999.99 DAYS 360 INVOICE WRITEOFF CRITERIA AMOUNT 499.75 DAYS 240 AMOUNT 500.00 DAYS 241 AMOUNT 99999.99 DAYS 360 EXIT OPTIONS: EXIT SYS UPDATE PRIOR MAIN MENU MESSAGE: Note: Amounts greater than $99,999.99 or older than 360 days will never be written off automatically. Needs to be reviewed manually then written off if appropriate. 3-16 REPORT NAME: CAPJ PAGE 99 REPORT NO. 040 06/16/09 FMS/CAPP RECEIVING REPORT WRITEOFFS VARIABLE TABLE DOLLAR AMOUNT AND AGING CRITERIA AMOUNT LIMIT AMOUNT LIMIT AMOUNT LIMIT 499.75 AND DAYS 180 500.00 AND DAYS 241 99,999.99 AND DAYS 360 EASTERN DIVISION STATION FSC PAT A79002 DOC TYPE DLN SHIPPING RR AMOUNT ADJ/ENTRY OPR A 32668111104 .00 .02 CAPSPLIT STATION TOTALS .00 .02 ITEM TOTAL 1 NOTE: There are three types of document types for the receiving report write off: A is for abstracted receivers, stations received more goods than what the vendor is

billing for. R-is for open receivers awaiting invoices. W is for receiving reports written off. The document types will be seen in the CAPPS System and this report. When the modifications are done by the stations through FMS, the stations must contact Austin (FOS) to have the CAPPS System updated manually. When the CAPPS system does a write off, you will see a W for the document type and a 0.00 CV document will be generated. 3-17 ACTION: R TABLEID: DXRF USERID: S104 FIH *** DOCUMENT CROSS REFERENCE INQUIRY SCREEN *** KEY IS TRANS ID, F/B POINTER, REF TRANS ID, ACCEPDATE, DOC ACTION TRANS CODE: MO 01020304- TRANS NUMBER: FSCA99002 REF TRANS ID F/B/A TC NUMBER ----- ----------------A LAST BATCH NUMBER: A LAST BATCH NUMBER: ER004 F RT FSCA9900201 LAST BATCH NUMBER: F RT FSCA9900201 LAST BATCH NUMBER: ER004 DOC TOTAL: OUTST AMT: ACCEP DOC DATE ACT VENDOR -------- --- -----------11 21 08 E 840603850 CLEARING ACTION: 01 04 09 S 840603850 CLEARING ACTION: 11 22 08 E 840603850 CLEARING ACTION: 01 04 09 M 840603850 CLEARING ACTION: 2,198.10 0.00 AMOUNT ----------------2,198.12 -0.02

2,198.12 -0.02 ACTION: R TABLEID: DXRF USERID: S104 FIH *** DOCUMENT CROSS REFERENCE INQUIRY SCREEN *** KEY IS TRANS ID, F/B POINTER, REF TRANS ID, ACCEPDATE, DOC ACTION TRANS CODE: RT TRANS NUMBER: FSC900201 DOC TOTAL: OUTST AMT: 2,198.10 0.00 REF TRANS ID ACCEP DOC F/B/A TC NUMBER DATE ACT VENDOR AMOUNT ----- ----------------- -------- --- ------------ ----------------01- B MO FSCA89002 11 22 08 E 840603850 2,198.12 LAST BATCH NUMBER: CLEARING ACTION: 02- B MO FSCA89002 01 04 09 M 840603850 -0.02 LAST BATCH NUMBER: ER004 CLEARING ACTION: 03- F CV FSCA8900201 12 04 08 E 840603850 2,198.10 LAST BATCH NUMBER: CLEARING ACTION: NOTE: MO was established for $2198.12 on 11/21/08. Receiver updated FMS on 11/22/08 for $2198.12, vendor invoiced for $2198.10 (CV document) on 12/04/08. Station did modification of 0.02 on 01/04/09. Station must notify Austin to manually update the CAPPS System for the modification. 3-18 ACTION: R TABLEID: OBLH USERID: S104 FIH *** ORDERS HEADER INQUIRY SCREEN *** KEY IS TRANS CODE, ORDER NUMBER TRANS CODE: MO ORDER NUMBER: FSCA79002

TRANS TYPE: 01 SUB STN: FSC VENDOR CODE: 840603850 CONTRACT NO: AUTO ACCRUE: N NAME: WINDSOR INDS INC ALT PAYEE: / ORIGINAL AMENDMENT ORDERED CLOSED ACCRUED EXPENDED OUTSTANDING AMT: AMT: AMT: AMT: AMT: AMT: AMT: 2,198.12 -0.02 2,198.10 2,198.10 0.00 2,198.10 0.00 MISC REF AMT: HOLDBACK AMT: 0.00 0.00 ADVANCED AMT: OUT ADVANCE AMT: PO DATE: LAST ACTIVITY DATE: BEGIN DATE: END DATE: NO CONTRACT MONTHS: FOB: CLOSED DATE: DISC %: 0.00 DOC TYPE: 0.00 RESP PERSON: 0.000 11 11 11 12

21 22 21 01 06 06 06 06 D 11 22 06 DAYS: 00 P/E TERM: 00 COMMENTS: NOTE: Station de-obligated 0.02 because vendor invoice was $2198.10 and receiver was $ $2198.12 leaving a difference of 0.02, this amount amended the obligation. 3-19 TREASURY OFFSET PROGRAM (TOP) PLEASE FORWARD THIS TO ALL PERSONNEL AT YOUR FACILITY RESPONSIBLE FOR THE TREASURY OFFSET PROGRAM (TOP), (FIRST PARTY, EX-EMPLOYEE AND VENDOR DEBTS) First issue: I have been inundated with requests to assist in Stopping TOP offsets. We are now two years into the program. All Stations have been given the opportunity via numerous e-mails to gain access to the TOP Client Server (TOP on-line system) in order to access debts referred from their facility. Many stations have never used the system because of the modem requirement. As I have previously explained, a stand-alone-computer (one that is not connected to your network and does not communicate with VISTA) can be used. In fact, most, if not all stations already have a stand-alone commuter to access CASHLINK. If you need help setting up for TOP access, the TOP HELP Desk is available to assist you. They can be reached at 1-800-304-3107. If you wish to switch the person with the access, you need to notify me. I must send the forms to Treasury, if they do not come from me Treasury will sent them to me for my action. If you have a request in to me for assistance in stopping an offset as soon as I can, I will respond to your request. That response will not be today or possibly this not week, there are just too many to respond to! 3-20 Next issue: Every time that a station calls the TOP Customer Service in Birmingham regarding a VISTA software issues, the calls are referred to me as the TOP folks do not know anything about our "STOP TOP" VISTA menu option. We all know that debtors wait until the last minute to either pay off the debt or request a repayment. Below is my Soap box on the issue: The debtor is given ample notice, excluding the initial bills, he/she is sent the VA TOP potential offset notification letter when the account reached 90 days past due and had an additional ninety days to settle the debt prior to the actual referral to TOP (referral is done when the account is 180 days past due). If he/she receives Social Security or OPM Retirement, Treasury sends out two warning letters of their own prior to the actual offset. In other words, the debtor is given 150 days (5 months) to settle the debt. If he/she waits until the last 2-3 weeks before the offsets are to begin to settle the debt, they should be told that

it may be too close to prevent the first offset; therefore the offset might or might not take place. They should be told there is nothing that can be done to prevent it. The STOP TOP VISTA option, should prevent subsequent offsets However, you need to monitor your reject lists because if that update is rejected, it will not go to TOP until the reason for the reject is resolved. If the debtor tells you that they have been offset, do not refund the money until you have received the funds from Treasury as there is always the possibility that the offset did not take place, or was actually for a debt from another VA facility or another Federal Agency. 3-21 Next issue, Federal Tax Refund offset time is upon us. Several reminders for the Tax Refund season: Rapid Refund scenario, as was explained by Treasury and some one that works as a Tax Preparer: Debtor has his/her taxes prepared and is offered a "Rapid Refund". One question that is supposed to be asked by the tax preparer to determine eligibility for rapid refund: "Do you have an outstanding Federal debt?" If the debtor answers yes, he or she is supposed to be told that they are not eligible for rapid refund. If the debtor answers no: they are charged a fee for the rapid refund and the tax forms are sent to the banking institution that will be providing the rapid refund. The banking institution then checks a file that IRS provides of debtors that have been referred to TOP and have an outstanding TOP balance. (It is unclear how often the file is updated and sent to the banking institutions). If the person requesting the Rapid Refund is a "match" on the file (as having an outstanding Federal debt), the Rapid Refund is denied, the taxes are filed electronically and the debtor is notified by the Tax Preparer that the rapid refund was denied (and I am told they are not refunded the fee billed for the rapid refund). Once they were "matched" on the IRS file, the Rapid Refund is a dead issue even if the debtor comes in and pays his or her bill immediately. They have missed the opportunity for the entire tax season - they are no longer eligible for Rapid Refund - no one can reverse this, not Treasury, not the VA, no one!! 3-22 Another misconception, if a debtor has an outstanding debt, he or she can file their taxes electronically, they will be offset, but they can file their return. If they are still due a refund after the offset has been done they will receive the check and an explanation of why the the refund check is less than anticipated and which Federal Agency offset the refund. If the offset "ate" the entire refund they will be notified of that as well. If the debtor requests direct deposit of the refund they will receive notices as well. One other tax related issue: Injured Spouse Claim. For those that are not familiar with this term: if a debtor files a joint return and a portion or all of the income generating the tax refund is attributed to the salary of the spouse, the spouse can file a claim with the IRS and have his/her portion of the refund restored to them. The spouse must file the claim (IRS Form 8379) with the IRS. The IRS will then determine the amount of the offset to be refunded and send the refund to the spouse. VA facilities should do nothing. The IRS will reverse the appropriate amount of the offset and the reversal will be reflected on subsequent IPACs (Type indicator "0" on TOP Voucher). If the spouse calls and wants the VA to refund their portion, tell that they must file the form with IRS and they will do the refunding. In previous years we have had several instances where both the VA and IRS refunded big bucks, not a pretty picture!! One more complicating feature: when the offset "reversal" is done, TOP will add the refunded portion back into the debtor's TOP current balance to reflect the refund, when the VA goes in and reestablishes the debt that amount is also sent to TOP as an update. Therefore, the debt amount is overstated in the TOP system by the amount that was refunded to the spouse. 3-23 INJURED SPOUSE EXAMPLE

VA referred $1808.70 debt to Treasury Treasury will take $1825.70 from the spouse, $1808.70 for the debt & $17 for the fee Treasury gives the VA $1808.70 and keeps the $17 fee Injured spouse claims $1825.70 from the treasury Treasury refunds the whole $1825.70 to the spouse Treasury IPACs VA for $1825.70 Austin processes and advances the $1825.70 to the station Station offset the $1808.70 received in #2 advance. Station also offset $17 to finish clearing advance from appropriation or MCCF. Originally, the injured spouse pays the $17 fee in addition to the debt amount, which is why we need to refund it to them. Stations must set up obligations first, if Treasury charges the fee of $17.00. 3, dated OCTOBER 23, 2007. Please see Financial Management and Accounting ALERT VOLUME 2008, ISSUE 3-21 3-24 INJURED SPOUSE TRANSACTIONS (EXAMPLE) The below are FMS screen shots of transaction code TR Header screen with doc total of $17.00, this is the TOPS fee. COMMND: DOCID: TR 10 BATID: 52330805025 SUB STN: STATUS: ACCPT

09/25/09 CASH RECEIPT INPUT SCREEN BATCH DATE: NUM DOCS: CR DATE: TRANS TYPE: CASH ACCT: BILL FUND: DISB OFFICE: 220 REF DOC: NET: ACCTG PRD: ACTION: BFYS: FUND: DEP NUMBER: 30705025 DOC TOTAL: 17.00 ACCOMPLISHED DATE: 09 24 09 SUB STN: 523 DOC TYPE: This is the two line TR. This is the amount taken from the injured spouse and the $17.00 Top fee included (which is the advanced amount). This is the amount of the IPAC from Treasury and you will see it on the ADVX table. COMMND: 001-002 OF 002 LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: DOCID: TR 10 BATID: 001 15 523 52330805025 SUB STN: STATUS: ACCPT 09/25/09 REF TC: DV Y ADV: 1825.70 REF DOC NO: 52330705025 REF LINE: 044

BFYS: FUND: 0160A1 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: 104VAFC00 I/D: I UNAPPLIED DEP NO: DESCR: The TR 75, 65 or 33 document will depend on the vendor code and fund you are using in this case it is an employee. LINE: 002 REF TC: TRANS TYPE: 65 STATION/SAT: 523 COST CTR/SUB: 570500 REV SRCE/SUB: CHECK NO: ADV IND: ADV: AMOUNT: 1808.70 AGR NO: REF DOC NO: REF LINE: BFYS: 09 FUND: 0129A1 FCP/PRJ: 010070701 JOB NO: BOC/SUB: 1101 08 REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: MISCN I/D: D UNAPPLIED DEP NO: DESCR: 3-25 This is the amount refunded back to the injured spouse. INJURED SPOUSE TRANSACTIONS (EXAMPLE) This TR has caused a 224 out of balance. Remember SDD number. This one line ET will balance to the TR using the same Doc ID and Direct Disbursement number (SDD number). COMMND: DOCID: ET 10 BATID: 52330705025 SUB STN:

STATUS: ACCPT 09/25/09 DIRECT DISBURSEMENT INPUT SCREEN BATCH DATE: TRANS TYPE: DD DATE: BFYS: FUND: VENDOR CODE: MISCN DIRECT DISB NO: 30705025 DISB OFFICE: 220 AGREEMENT NO: REF DOC NO: NUM DOCS: NET: ACCT PRD: ACTION: SUB STN: 523 COMMENTS: NAME: MISC COMMERCIAL VENDOR INTR-AGCY SYMBOL: DOC TOTAL: 17.00 ADV LIQ AMT: The ET will allow you to reference the obligation. This is the TOP fee. COMMND: DOCID: ET 10 52330705025 STATUS: ACCPT 001-001 OF 001 BATID: SUB STN: 09/25/09 01LINE: 001 REF DOC: SO 523307050 REF LINE: 001 ACCP DATE: PAY ADV: REF ADV: REF ADV LINE: INV DATE: VENDOR INV NO/LINE: LOG DATE: T/T: TP BFYS: 09 FUND: 0129A1 STATION/SAT: 523 FCP/PRJ: 010070700 JOB NO: COST CTR/SUB: 570500 BOC/SUB: 2580 REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: GL ACCOUNT:

DESCR: LINE AMOUNT: 17.00 I/D: I P/F: INT REASON: LIQ AMOUNT: QUANTITY: ADV: UNAPPLIED DEP NO: 3-26 INJURED SPOUSE TRANSACTIONS (EXAMPLE) Obligation is now expensed. ACTION: R TABLEID: OBLH USERID: S104 FIH *** ORDERS HEADER INQUIRY SCREEN *** KEY IS TRANS CODE, ORDER NUMBER TRANS CODE: SO ORDER NUMBER: 523307050 TRANS TYPE: 01 SUB STN: 523 VENDOR CODE: MISCN CONTRACT NO: AUTO ACCRUE: N NAME: MISC COMMERCIAL VENDOR ALT PAYEE: / ORIGINAL AMENDMENT ORDERED CLOSED ACCRUED EXPENDED OUTSTANDING AMT: AMT: AMT: AMT: AMT: AMT: AMT: 17.00 0.00 17.00 17.00 0.00 17.00 0.00 MISC REF AMT: HOLDBACK AMT: 0.00 0.00 ADVANCED AMT: OUT ADVANCE AMT: PO DATE: LAST ACTIVITY DATE:

BEGIN DATE: END DATE: NO CONTRACT MONTHS: FOB: CLOSED DATE: DISC %: 0.00 DOC TYPE: 0.00 RESP PERSON: 0.000 09 09 09 09 3-27 09 09 09 09 09 24 09 DAYS: 00 COMMENTS: 24 24 24 24 P/E TERM: 00 Treasury Offset Program (TOP) Shortcut to: http: / / vaww.dmswebapps.fsc.va.gov/ Note: To protect against computer viruses, e- mail programs may prevent sending or receiving certain types of file attachments. Check your e- mail security settings to determine how attachments are handled. DMS Application Suite Authorized Use Only VA systems are intended to be used by authorized VA network users for viewing and retrieving information only; except as otherwise explicitly authorized for official business and limited personal use under VA policy. Information from this system resides on and transmits through computer systems and networks funded by the VA. All access or use constitutes understanding and acceptance that there is no reasonable expectation of privacy in the use of Government networks or systems. All access or use of this system constitutes user understanding and acceptance of these terms and constitutes unconditional consent to review and action including (but not limited to) monitoring; recording; copying; auditing; inspecting; investigating; restricting access; blocking; tracking; disclosing to authorized personnel; or any other authorized actions by all authorized VA and law enforcement personnel. Unauthorized user attempts or acts to (1) access; upload; download; change; or delete information on this system; (2) modify this system; (3) deny access to this system; (4) accrue resources for unauthorized use; or (5) otherwise misuse this system are strictly prohibited. Such attempts or acts are subject to action that may result in criminal; civil; or administrative penalties. Please Log In Username: Password: Login

Need Help? Try the Following Links: Forgot your password? Forgot your userid? Browser Configuration Help Department of Veterans Affairs, Financial Services Center. Privacy and Security Statement Disclaimer Freedom of Information Act I t's I mportant that we I ncorporate Your Feedback into our Software. Please Send Any Comments or Suggestions to the ViewStar System Group Send Us Email! 3-28 DMS Application Suite Create Helpdesk Tickets SQL Launcher Treasury Offset Obligation History Payment History Vendor EFT Compliance Library View Local Accounting 3-29 Treasury Offset Program (TOP) The Financial Services Center (FSC), Financial Accounting Service (FAS), Accounting, Reconciliation & Reports Division (ARRD) will record a transaction (OS-15) in the Financial Management System (FMS), which notifies field facilities when one of their payments has been offset by TOP. The FMS OS-15 transaction records a zero dollar amount to Standard General Ledger accounts 99D1 and 99D2 and reference the payment obligation. Additionally, the transaction is reflected on field facilities daily Accepted Document Listing (RGSADLV F829) and on FMS research tables (DXRF, PVHT/PVLT, GLDB). Since the OS-15 records a zero dollar amount, the offset amount and agency information is reflected in the invoice number field of the transaction. For example, VENDOR INV: TOP- $300.00 IRS. In some cases, the TOP offset may affect several payments to a vendor on the same day. In that case, the OS-15 is recorded to one payment/obligation and the total amount of the offset reflected in the invoice number field. The OS document number reflects the same document number, which was offset by TOP. 3-30 Accounts Receivables Reports F853 run on the EOM and 10th WD

REPORT NAME-> CD.RARVGLV.OCT07 FORM-> F853 VERIFICATION OF GENERAL LEDGER BALANCES ACCOUNTS RECEIVABLE FEDERAL/NON-FEDERAL REPORT F842 run on the EOM and 10th WD REPORT NAME-> CD.RARABRV.OCT07 FORM-> F842 AGING ACCOUNTS RECEIVABLE REPORT 3-31 F853 Verification of General Ledger Balances Accounts Receivable Federal/Non-Federal Report RARVGLV 306 REPORT ID: RARVGLV RSD FORM: F853 RUN DATE: 11/15/09 0151A1 STN: 306 NEW YORK NY BFYS: 10 VARO *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: VERIFICATION OF GENERAL LEDGER BALANCES - ACCOUNTS RECEIVABLE FEDERAL/NON-FEDERAL REPORT AS OF 11/15/09 REV DOCUMENT ID LINE FCP/PRJ ----------------------- ----- -------------BD 3069FSC6933 001 013 BD 3069FSC5494 001 013 NUMBER OF RECORDS: LAST ACT BOC SRCE REF DOC ID ------- ----------------------------1132 1132 LINE DATE ----------------10/06/09 10/06/09 2 DATE PAYOR CODE NAME ------------- --------------------- ------------------10/23/09 FEHBLWOP FEHBLWOP 11/03/09 FEHBLWOP FEHBLWOP STN 306 ACCOUNTS RECEIVABLE TOTAL: G/L ACCOUNT BALANCES:

DIFFERENCE: TIME: 23:40 FUND: 0151A1 PAYOR TYPE CATEGORY: NON-FEDERAL GOE - CAT A - LMT 01 A/O: 20 VETERANS BENEFITS ADMIN OUTSTANDING AMOUNT ------------------- G/L G/L ACCT ACCT NAME -------- ------------------1313 AR-REFD-OTH G/L TOTAL: 4 824.07 BALANCE --------------824.07 824.07 0.00 3-32 SUBTOTAL AMOUNT: OUTSTANDING AMOUNT ------------------------------------228.89 595.18 824.07 F842 Aging Accounts Receivables RSD FORM: F842 RUN DATE: 11/15/09 AGING ACCOUNTS RECEIVABLE REPORT AS OF 11/15/09 TIME: 23:40 STN: 306 FUND: 0151A1 BFY: 10 PAYOR TYPE CATEGORY: NON-FEDERAL NEW YORK NY VARO GOE - CAT A - LMT 01 AGING DOCUMENT ESTAB LAST ACTV DAYS ORIGINAL

COLLECTED WRITE-OFF BALANCE PAYOR VENDOR/ CATEGORY NUMBER DATE DATE LATE AMOUNT AMOUNT AMOUNT DUE CODE EMPLOYEE NAME -------- ------------- -------- -------- ----- -------------- -------------- ------------ -------------- ----------- --------------NOT DELQ BD3060FSCL6933 10/06/09 10/23/09 0 228.89 228.89 FEHBLWOP FEHBLWOP NOT DELQ BD3060FSC5494 10/06/09 11/03/09 0 595.18 595.18 FEHBLWOP FEHBLWOP NOT DELQ SUBTOTAL: 824.07 824.07 STN: 306 FUND: 0151A1 BFY: 10 NUMBER OF RECORDS: 2 STN: 306 TOTAL: 824.07 824.07 TOTAL: 824.07 824.07 3-33 Account Payables What is a Receiver document? The Receiver document is an important facet of the FMS purchasing cycle. VA will use this document

to record the receipt and acceptance of goods. In addition, the receiver updates the FMS system tables upon document acceptance, providing accurate, up-to-the-minute information on the status of funds. There are 3 types of Receiver documents used for this purpose: 1. RT document records the receipt and acceptance of goods with a Document Locator Number (DLN), maintaining accrual information for goods, and posting the accrued expenditure and liquidating the referenced obligation. Scenario The VA obligates funds for the purchase of supplies. The supplies are received, but the entire order is not filled. A receiver document is processed referencing the obligation and recording a DLN to show the partial receipt of supplies. 2. RC document records the receipt and acceptance of goods without a DLN, maintaining accrual information for goods, and posting the accrued expenditure and liquidating the referenced obligation. Scenario The VA obligates funds for the purchase of supplies from another government agency. The supplies are received, but the entire order is not filled. A receiver document is processed referencing the obligation and not recording a DLN to show the partial receipt of supplies. 3. AR document used for posting the accrued expenditure and liquidating the referenced obligation. Generated by SO, CO, and AO documents, if entered with an auto accrue flag of Y. AR documents can also be entered manually when the auto accrue flag on the obligation document is N. Scenario The VA obligates funds for an elevator maintenance contract. The contract spans twelve months. At the end of each month, the system will automatically generate an accrual for this obligation. The system will reverse the accrual at the beginning of the following month. 3a-1 RECEIVERS DATA ENTRY Topic Page Source Document VA Action 0. Overview 1. Entering a Receiver (RT) Document with a DLN Order for Supplies or Services, VA 2138 (with receipt data for supplies), -orRequest, Turn-in, and Receipt for Property or Services, VA 2237 (with receipt data for supplies) -orEstimated Miscellaneous Obligation or Change in Obligation, VA 1358 (with receipt data) Record the receipt of goods with a DLN 2. Entering a Receiver (RC) Document without a DLN Order for Supplies or Services, VA 2138 (with receipt data for supplies), -orRequest, Turn-in, and Receipt for Property or Services, VA 2237 (with

receipt data for supplies) -orEstimated Miscellaneous Obligation or Change in Obligation, VA 1358 (with receipt data) Record the receipt of goods without a DLN 3. Modifying a Receiver (RT or RC) Document Order for Supplies or Services, VA 2138 (with receipt data for supplies revised) -orRequest, Turn-in, and Receipt for Property or Services, VA 2237 (with receipt data for supplies - revised) -orAdjustment Voucher, VA 90-140 -orEstimated Miscellaneous Obligation or Change in Obligation, VA 1358 (with receipt data) Modify the receipt of goods 4. Canceling a Receiver (RT or RC) Document Adjust Voucher for Cancellation, VA 90-140 Cancel the receipt of goods 5. Entering, Modifying, or Canceling a Receiver Accrual (AR) Document Notification of Manual Accrual SF-1358 (marked for Accruals) Record the receipt of services 3a-2 COMMND: 001-001 OF 002 DOCID: RC 10 523A009_ _01 BATID: SUB STN: RECEIVER INPUT SCREEN TRANS TYPE: REF DOC: RECEIVED BY: CLEAR ALL: DOC TOTAL: ACCT PRD: VENDOR CODE: NAME: ADDR1:

ADDR2: CITY/ST/ZIP: 01- 01 RECVD DATE: * MO 523A009_ _ LLA 3090.00 LINE: STATION/SAT: COST CTR/SUB: LINE AMOUNT: LIQ AMOUNT: OUTST OBLIG: COMMND: 002-002 OF 002 TRANS TYPE: REF DOC: RECEIVED BY: CLEAR ALL: DOC TOTAL: 01- HOUSTON TX 772160022 ACCT PRD: VENDOR CODE: NAME: ADDR1: ADDR2: CITY/ST/ZIP: 3090.00 STATUS: ACCPT 10/15/09 ACTION: E SUB STN: 523 741022751 PPAY TYPE: WARREN ELEC CO PO BOX 200022 HOUSTON 991 REF LINE: 991 BFYS: 10 523 / FCP/PRJ: 010022300 822300 / BOC/SUB: 2632 / 90.00 P/F:

I/D: 90.00 FUND: 0160A1 JOB NO: REPT CATG: CLSD BFYS: CLSD FUND: DESCR: DOCID: RC 10 523A009_ _01 BATID: SUB STN: RECEIVER INPUT SCREEN 01 RECVD DATE: MO 523A009_ _ LLA LINE: STATION/SAT: COST CTR/SUB: LINE AMOUNT: LIQ AMOUNT: OUTST OBLIG: * ACTION: E SUB STN: 523 741022751 PPAY TYPE: WARREN ELEC CO PO BOX 200022 001 REF LINE: 001 BFYS: 10 523 / FCP/PRJ: 010022300 822300 / BOC/SUB: 2632 / 3000.00 P/F: I/D: 3000.00 STATUS: ACCPT 10/15/09 TX 772160022 FUND: 0160A1 JOB NO: REPT CATG: CLSD BFYS: CLSD FUND: DESCR:

*ITS VERY IMPORTANT TO ENTER THE DATE THAT THE GOODS WERE ACTUALLY RECEIVED. IF A RECEIVED DATE IS FROM A PRIOR MONTH THAN CURRENTLY PROCESSING, YOU WILL NEED TO ENTER THE CURRENT ACCOUNTING PERIOD (ACCT PRD:) FIELD. 3a-3 Invoice is received Payment person verifies goods were received by reviewing RC/RT or AR entry in FMS Once validated, a PV 01 transaction entry into FMS is accomplished If this is the final payment ensure an F is annotated in the field P/F This automatically zeros out any amount left on the obligation 3a-4 Invoice is received Payment person verifies goods were received by reviewing RC/RT or AR entry in FMS Payment person enters a PV 01 transaction into FMS A F was not annotated in the field P/F and it was the final payment To clear the obligation a zero PV 01 payment transaction into FMS is required with an F in the P/F field. 3a-5 Example of the F not being entered ACTION: R TABLEID: RCLA USERID: S104 RMJ *** RECEIVER ACCOUNTING LINE INQUIRY SCREEN *** KEY IS TRANSACTION CODE, RECEIVER NUMBER, ACCOUNTING LINE NUMBER TRANSACTION CODE: 01LINE NO: BFYS: COST CTR/SUB: JOB NO: CLSD BFYS: DESCR: 02LINE NO: COMMND: 001-001 OF 001

RC 001 10 827200 RECEIVER NO: REF LINE NO: FUND: / FCP/PRJ: RPTG CATG: CLSD FUND: 523A0999901 001 TRANS TYPE: 01 0160A1 STATION/SAT: 523 / 010022300 BOC/SUB: 2580 / ACCRUAL AMT: 500.00 VOUCHER AMT: 500.00 LIQ AMT: 499.00 OUTST AMT: 1.00 CLOSED AMT: 499.00 REF LINE NO: TRANS TYPE: DOCID: PV 10 523A0999902 STATUS: ACCPT BATID: SUB STN: 08/03/07 3a-6 Example of the Zero PV 01 Payment Screen COMMND: 001-001 OF 001 DOCID: PV 10 523A9999902 STATUS: ACCPT BATID: SUB STN: 08/03/09 PAYMENT VOUCHER INPUT SCREEN TRANS TYPE: 01 PV DATE: ACCT PRD: ACTION: SUB STN: 104 VENDOR CODE: 132646870 NAME: HOWMEDICA INC BENEFICIARY:

PPAY TYPE: ADDR1: P O BOX 100753 SCHD PMT DATE: FISCAL APRV: ADDR2: DOC TOTAL: 0.00 CITY/ST/ZIP: ATLANTA GA 30384 CHECK TYPE: COMMENT TO PRINT: DISC %: DAYS: P/E TERM: AMT: DISC %: DAYS: P/E TERM: AMT: 01LINE: 001 REF DOC: RC 523A9999901 REF LINE: 001 ACCP/DEL DATE: VENDOR INV: WR INV DATE: 08 09 09 LOG DATE: 08 09 09 REF VEND CODE: REF VEND NAME: LINE AMOUNT: 0.00 I/D: P/F: F UNAPPL DEP NO: LIQ AMOUNT: DESCR: OUTST OBLIG: 0.00 LINE TYPE: INT RSN: DISC RSN: BFYS: 09 FUND: 0160A1 STATION/SAT: 523 FCP/PRJ: 010022300 JOB NO: COST CTR/SUB: 827200 BOC/SUB: 2580 REPT CATG: REV SRCE/SUB: CLSD BFYS: CLSD FUND: Make sure to fill out everything that is filled out in the example above 3a-7 Results of the Zero PV 01 Payment ACTION: R TABLEID: RCLA USERID: S104 RMJ *** RECEIVER ACCOUNTING LINE INQUIRY SCREEN *** KEY IS TRANSACTION CODE, RECEIVER NUMBER, ACCOUNTING LINE NUMBER TRANSACTION CODE: 01LINE NO: BFYS:

COST CTR/SUB: JOB NO: CLSD BFYS: DESCR: 02- LINE NO: RC 001 09 827200 RECEIVER NO: REF LINE NO: FUND: / FCP/PRJ: RPTG CATG: CLSD FUND: 523A9999901 001 TRANS TYPE: 01 0160A1 STATION/SAT: 523 010022300 BOC/SUB: 2580 / ACCRUAL AMT: VOUCHER AMT: LIQ AMT: OUTST AMT: CLOSED AMT: REF LINE NO: TRANS TYPE: 3a-8 / 499.00 499.00 500.00 0.00 499.00 F851 Report This is a good report to watch for outstanding amounts and how long it has been open RPEVGLV STA 0160X4 REPORT ID: RPEVGLV *** RSD FORM: F851 DEPT OF VETERANS AFFAIRS (FMS)

*** PAGE: VERIFICATION OF GENERAL LEDGER BALANCES - PAYABLES RUN DATE: 07/31/09 FEDERAL/NON-FEDERAL REPORT AS OF 07/31/09 STN: STA BFYS: 94 Austin 1 TIME: 23:03 VAMC A/O: 10 FUND: 0160X4 MEDICAL SVCS - MCCF PAYABLE TYPE: ACCOUNTS PAYABLE VEN TYPE CAT: NON-FEDERAL VETERANS HEALTH ADMIN. DOCUMENT ID FCP/PROJ -------------- --------- ----------- --------------- -------- -------- ------------------- ------------------- ------------------- RT STAL9000102 01HC20600 592663954 OFFICE DEPOT IN 11/13/08 260 198.99 179.10 19.89

RT STAL9001101 01HC34300 541458884 CAPITOL BUILDIN 05/31/08 61 2,228.59 1,883.42 345.17 RT STAL9001301 01HC34300 541458884 CAPITOL BUILDIN 04/26/08 96 1,323.00 1,290.70 32.30 3,750.58 3,353.22 397.36 3,750.58 3,353.22 397.36 NUMBER OF RECORDS: VENDOR CODE NAME 3 DATE STN 688 DYS OPEN ACCRUAL AMOUNT SUBTOTAL: PAYABLES TOTALS:

3a-9 VOUCHERED AMOUNT OUTSTANDING AMOUNT Other uses for the zero PV 01 Clear an MO or SO with an outstanding amount To clear the obligation a zero PV 01 payment transaction into FMS is required Reference the MO or SO document Enter F in the P/F field F850 report is a good resource to review 3a-10 Payroll Transactions/Expendit ures PAYROLL BIWEEKLY TRANSACTIONS These are a list of the TC TT which, are transmitted to FMS biweekly. ACTION: R TABLEID: ACED USERID: R047 JRA ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID -------------------------- ---- ---------01- 10 PR 02 9615 DESCRIPTION PAYROLL EXPENDITURE 01- 10 PR 04 S 9617 DESCRIPTION PAYROLL ALLOTMENT 01- 10 UE 01

9604 DESCRIPTION PAYROLL COST - RETIREMENT 01- 10 UE 02 9605 DESCRIPTION PAYROLL COST -HEALTH INSURANCE 01- 10 UE 03 9606 DESCRIPTION PAYROLL COST - LIFE INSURANCE 01- 10 BD 20 E 0037 DESCRIPTION RECEIVABLE - PAYROLL 4-1 PROMPT PAY FLAG -----N N N N N N QUICK CONF 4.3.2 -- BULLETIN BOARD DISPLAY -- PANEL: CBB5 ******************************************************************************* * PAGE 1 OF 2 11/01/08 * * * * SUBJECT: AVAILABILITY OF FMS FOR THE MONTH OF NOVEMBER 2007 * * * * FMS AVAILABILITY FOR THE ACCOUNTING MONTH OF NOVEMBER 2007 IS AS FOLLOWS: * * * * 11/01/08 FMS MAY BE LATE DUE TO EOM CYCLE PROCESSING * * 11/02/08 PAYROLL INPUT TO FMS FOR PP 21 * * 11/02-03/08 NORMAL ON-LINE AVAILABILITY - 6:00AM - 7:30PM

* * 11/04/08 NORMAL ON-LINE AVAILABILITY - 6:00AM - 11:45PM * * 11/05-10/08 NORMAL ON-LINE AVAILABILITY - 6:00AM - 7:30PM * * 11/11/08 NORMAL ON-LINE AVAILABILITY - 6:00AM - 11:45PM * * 11/16/08 PAYROLL INPUT TO FMS FOR PP 22 * * 11/12-17/08 NORMAL ON-LINE AVAILABILITY - 6:00AM - 7:30AM * * 11/18/08 NORMAL ON-LINE AVAILABILITY - 6:00AM - 11:45PM * * * * -CONTI* ******************************************************************************* Dept BB# 0001 Updated on: 11/01/08 At: 12:42 By: S104FSC At terminal: 0384 Press ENTER to continue QUICK CONF 4.3.2 -- BULLETIN BOARD DISPLAY -- PANEL: CBB5 ******************************************************************************* * PAGE 2 OF 2 11/03/08 * * * * 11/19-24/08 NORMAL ON-LINE AVAILABILITY - 6:00AM - 7:30PM * * 11/25/08 NORMAL ON-LINE AVAILABILITY - 6:00AM - 11:45PM * * 11/27/08 NOVEMBER PAYROLL ACCRUAL (10 DAYS) TO FMS * * 11/26-30/08 NORMAL ON-LINE AVAILABILITY - 6:00AM - 7:30PM * * 11/30/08 BEGIN NOVEMBER *EOM CYCLE AT 7:30PM * * 12/01/08 **FMS MAY BE UP LATE DUE TO EOM PROCESSING** * * * * * * *

* ALL TIMES LISTED ARE CENTRAL STANDARD TIME (CST). SHOULD THERE BE A * * CHANGE IN THIS SCHEDULE, YOU CAN VERIFY THE FMS SYSTEM AVAILABILITY STATUS * * BY CONTACTING 1-800-883-4100 (REMOTE SITES) OR 1-512-326-6204 (LOCAL SITES) * * * * VACO FMS SERVICE * * * ******************************************************************************* Dept BB# 0002 Updated on: 11/01/08 At: 12:48 By: S104FSC At terminal: 0384 Press ENTER to continue 4-2 INTERPRETING FMS ERROR CODES Although there are hundreds of error messages that might be generated during FMS document processing, this guide will help users decipher any FMS error message. All FMS error messages are preceded by a seven or eight character code. Each code identifies the area on the screen where the error may be found and what type of error was found, e.g., a warning, overrideable, or fatal error. Consult the Error Guide Inquiry Table (ERRG) for a more detailed explanation of error messages. LOCATION OF ERROR: First Character Location of Error Example A = General Application/ System Message A--CQ93 H = Document Header Error H - CV9AE - INVALID DOCU B = Batch Header Error B - CD02E - INVALID CURR

# = Line Number Error 01 - SC03W - INSUFFICIENT 4-3 TYPE OF ERROR TYPE OF ERROR: Last Character Error Type FMS Reaction # = GENERAL Reports the status of the document. No action required by the user. Example: (A--CQ93) W = WARNING FMS will process the document. Example: (01-SC03W) O = OVERRIDEABLE Authorized user must override in order for processing to succeed. Example: (01-SC03O) E = FATAL Error must be corrected in order to Example: (01-CE21E) 4-4 process.

FSC Accountants are responsible for PR/UE rejects. their FSC Accountant on rejects. FMS TC TT for Payroll Expenditures: PR 02 Some Stations choose to work with Appropriated Funds ACTION: R TABLEID: ACED USERID: S104 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID -------------------------- ---- ---------1- 10 PR 02 9615 PROMPT PAY FLAG ------ DESCRIPTION PAYROLL EXPENDITURE ACTION: R TABLEID: ACEN USERID: S104 FSC ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 08 ACCOUNTING ENTRY ID: 9615 ACCOUNTING EVENT TYPE: SP03 SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --01001 GENJ D 6122 22 N 1025 01 N N N 02002 GENJ

D 4610 44 N 490P 48 N N N 03003 GENJ D 3107 03 N 5700 31 N N N 4-5 COMMND: DOCID: PR 04 BATID: 540PP20A352 SUB STN: STATUS: REJCT 10/06/09 STANDARD VOUCHER INPUT SCREEN SV DATE: ACTION: BFYS: REVERSAL PERIOD: COMMENT: DOC TOTAL: ACCT PRD: 08 09 SUB STN: 104 EXPENSE(E), REVENUE(R), GL(G), BUDGET(B): E FUND: 0160A1 BUDGET OVERRIDE IND: N 1,905.91 DESCRIPTION: A--*HS60-DOCUMENT MARKED FOR READ ONLY COMMND: DOCID: PR 04 540PP20A352 STATUS: REJCT 001-001 OF 005 BATID: SUB STN: 10/06/09 01LINE: 001 TRANS TYPE: 02 EXP/REV/GL/BG: A/O: BFYS: 10

FUND: 0160A1 STATION/SAT: 540 FCP/PRJ: 014 JOB NO: COST CTR/SUB: 822400 BOC/REV SOURCE/SUB: 1101 51 REPT CATG: CLSD BFYS: CLSD FUND: VENDOR: NAME: SCHD FY: SCHD CAT: SCHD TYP: SCHD NO: D.O.: GUEST SYMBOL: QTY: 40.00 REF DOC ID: DOC TYP: AGR NO: AMOUNT: 1,346.40 I/D: I OBL FY: ACCP DATE: ADV: INVOICE NO: INV LINE: INV DATE: DESCRIPTION: TREAS NO: UNAPPLIED DEP NO: 01-SC08E-SUBALLOW SPEND CTL NOT FOUND 01-SC09W-INSUFFICIENT SUBALLOWANCE FUND 4-6 FMS ERROR TABLE ERRG ACTION: R TABLEID: ERRG USERID: S104 RMJ *** ERROR GUIDE INQUIRY TABLE *** KEY IS ERROR CODE ERROR CODE: SC08E ERROR MESSAGE: SUBALLOW SPEND CTL NOT FOUND PROBLEM: NO ENTRY IN THE SUBALLOWANCE SPENDING CONTROL TABLE (SASP) WAS FOUND. SOLUTION: SPECIFY A DIFFERENT SUBALLOWANCE CODE OR HAVE THE GIVEN SUBALLOWANCE ESTABLISHED. 4-7 Processing Rejects Instructions FSC Accountants only

The Financial Accounting Services Division, Nationwide Accounting Section, Nationwide Accountants are responsible for processing daily, bi-weekly, and monthly rejects. The rejects are payroll, accrual, fixed asset transfer and rejects from the Denver Distribution Center. Bi-Weekly Payroll Rejects: Every two weeks Nationwide payroll is run resulting in rejects that need to be processed. The accountants in the Nationwide Accounting Section (NAS), Trial Balance process the payroll rejects. To process the payroll rejects to the accept stage enter the default FCP: Fund 0160a1 0151a1 0152a1 0161a1 5014a1 0129a1 Default FCP 012 013 003 003 807 001 It may be necessary to change a medical center station number to a cemetery station number. New Funds FY 2004 forward Fund Default FCP 0160A1 9900999MD 0152A1 9900999AD 0162A1 9900999FC PY 95 and earlier 990099999 There may be an occasion where it is necessary to process a payroll reject with one of these BOCs. In this case, use the following FCPs. BOC 2576 BOC 2561 BOC 2571 011 917 917 4-8 COMMND: DOCID: PR 04 BATID: 540PP20A352 SUB STN: STATUS: ACCPT 10/06/09 STANDARD VOUCHER INPUT SCREEN

SV DATE: ACTION: BFYS: REVERSAL PERIOD: COMMENT: DOC TOTAL: ACCT PRD: 08 09 SUB STN: 104 EXPENSE(E), REVENUE(R), GL(G), BUDGET(B): E FUND: 0160A1 BUDGET OVERRIDE IND: N 1,905.91 DESCRIPTION: A--*HS60-DOCUMENT MARKED FOR READ ONLY COMMND: DOCID: PR 04 540PP20A352 STATUS: ACCPT 001-001 OF 005 BATID: SUB STN: 10/06/09 01LINE: 001 TRANS TYPE: 02 EXP/REV/GL/BG: A/O: BFYS: 10 FUND: 0160A1 STATION/SAT: 540 FCP/PRJ: 012 JOB NO: COST CTR/SUB: 822400 BOC/REV SOURCE/SUB: 1101 51 REPT CATG: CLSD BFYS: CLSD FUND: VENDOR: NAME: SCHD FY: SCHD CAT: SCHD TYP: SCHD NO: D.O.: GUEST SYMBOL: QTY: 40.00 REF DOC ID: DOC TYP: AGR NO: AMOUNT: 1,346.40 I/D: I OBL FY: ACCP DATE: ADV: INVOICE NO: INV LINE: INV DATE: DESCRIPTION: TREAS NO: UNAPPLIED DEP NO:

01-SC06W-INSUFFICIENT ALLOWANCE FUNDS 01-SC09W-INSUFFICIENT SUBALLOWANCE FUND 4-9 FMS TABLE ERRG ACTION: R TABLEID: ERRG USERID: S104 FSC *** ERROR GUIDE INQUIRY TABLE *** KEY IS ERROR CODE ERROR CODE: SC06W ERROR MESSAGE: INSUFFICIENT ALLOWANCE FUNDS PROBLEM: THIS IS A WARNING MESSAGE. THE TRANSACTION EXCEEDS THE AVAILABLE ALLOWANCE FUNDS. SOLUTION: REVIEW THE ALLOWANCE AND CONTROL OPTIONS. 4-10 THIS MEMORANDUM IS ROUTED TO STATION, ACCOUNTING 04 Memorandum Department of Veterans Affairs Date: October 01, 2009 From: Chief Nationwide Accounting Section (0474B) Subj: Payroll Rejects To: Fiscal Officer 540 1. The FSC Financial Reports Section (0474B) has processed the attached rejects from the PAID to FMS interface for Pay Period 20. The interface includes: payroll, Consulting and Attending, and Fee. 2. The PR documents only provide the costing information which tried to process in FMS; therefore, the rejects have been defaulted so that they accept. The attached documents are printouts of the first line of the PR with the defaulted costing indicated on it. The document in its entirety can be located on the JVLT table. 3. There are various reasons for rejects. Master records which have mismatched fund control points and cost centers result in the majority of rejects. If the master record is correct, further research needs to be done to determine: if the PGMT table has been updated for a new ACC, if the PGMT table has the FCP crosswalked to the proper ACC, and if budget levels have all been established for ACC. 4. The attached documents need to be researched to resolve the situation which is causing the transactions to reject. Station action is required to correct the cause of the reject, as well as any costing adjustments due to defaulting of the record. 5. If you need assistance, please contact your station accountant: VISN/Organization Nationwide Accountant VISNs: 2, 4, 5, 7, 8, 10, 17, 20, 99 Other Stations: 101 Primary: Sandra Gibson (512) 460-5012 Alternate: Veronica Carmicheal (512) 460-5411

VISNs: 9, 21, 23 Area Office: Southern, Western Primary: Brenda Burton (512) 460-5308 Alternate: Ray Medrano (512) 460-5171 VISNs: 1, 3, 12, 15, 19 Area Office: Central, Eastern Other Stations: 102, 104, 105, 118, 200, 201, 203, 281, 282, 283, 284, 285, 389, 705, 774, 775, 785, 786, 787, 788, 789, 790, 791, 793, 794, 795, 796, 797, 799 Primary: Veronica Carmicheal (512) 460-5411 Alternate: Sandra Gibson (512) 460-5012 VISN: 6, 11, 16, 18, 22 Primary: Ray Medrano (512) 460-5171 Alternate: Brenda Burton (512)460-5308 Supervisor Crystal Russell (512) 460-5135 /s/ Crystal Russell 4-11 VA FORM 2105 MAR 1989 COMMND: DOCID: PR 04 BATID: 540PP20A352 SUB STN: STATUS: REJCT 10/26/08 STANDARD VOUCHER INPUT SCREEN SV DATE: ACTION: BFYS: REVERSAL PERIOD: COMMENT: DOC TOTAL: ACCT PRD: 07 08 SUB STN: 104 EXPENSE(E), REVENUE(R), GL(G), BUDGET(B): E FUND: 0160A1 BUDGET OVERRIDE IND: N 1,905.91 DESCRIPTION: A--*HS60-DOCUMENT MARKED FOR READ ONLY

COMMND: DOCID: PR 04 540PP20A352 STATUS: REJCT 001-001 OF 005 BATID: SUB STN: 10/26/08 01LINE: 001 TRANS TYPE: 02 EXP/REV/GL/BG: A/O: BFYS: 09 FUND: 0160A1 STATION/SAT: 540 FCP/PRJ: 014 JOB NO: COST CTR/SUB: 822400 BOC/REV SOURCE/SUB: 1101 51 REPT CATG: CLSD BFYS: CLSD FUND: VENDOR: NAME: SCHD FY: SCHD CAT: SCHD TYP: SCHD NO: D.O.: GUEST SYMBOL: QTY: 40.00 REF DOC ID: DOC TYP: AGR NO: AMOUNT: 1,346.40 I/D: I OBL FY: ACCP DATE: ADV: INVOICE NO: INV LINE: INV DATE: DESCRIPTION: TREAS NO: UNAPPLIED DEP NO: 01-SC08E-SUBALLOW SPEND CTL NOT FOUND 01-SC09W-INSUFFICIENT SUBALLOWANCE FUND Note: Changed to FCP 012 4-12 Station Information VISTA IFCAP PAID FILE DOWNLOADING PROCEDURES You can use the Vista IFCAP PAID fi le when having FMS payroll rejects pretaining to invalid Control Point(s) and/ or Cost Center(s). Payroll can supply this to you if you do not have access to the PAID fi

le. Go into VISTA IFCAP. Go into PAID menu Select Employee Inquiry Menu PRIVACY ACT STATE ME NT I n accordance with OPM and VA policies this information is to be fu rnished for use only as authorized. It will not be reprodu ced or used for any other pu rposes. Any ou tpu t must be secured in a storage system adequ ate to insure against disclosu re to unau thorized parties. Disposal will be by bu rning, shredding, or other treatment to destroy their legibility. 1 2 3 4 5 6 Print Employee Entries Search Employee Entries Employee Inqu iry Payru n Data I nquiry Update PAI D Codes View Labor Distribution(s) Select E mployee I nqu iry M enu Option: 1 Print Employee Entries Select F I LE: PAI D E MPLOYEE/ / I nclu de separated employees? No/ / [OPTIONAL] (No) Separated employees will not be included. SORT BY: E M PLOYEE NAM E/ / 17 LABOR DIST CODE-1 COST CENTER START WI TH LABOR DIST CODE-1 COST CENTER: F I RST/ / WI TH IN LABOR DI ST CODE-1 COST CENTER, SORT BY: F IRST PRINT F I ELD: .01 TH EN PRINT F IELD: 17 EMPLOYEE NAME LABOR DIST CODE-1 COST CENTER TH EN PRINT F IELD: LABOR DIST CODE-1 FUND CTRL PT TH EN PRINT F IELD: Salary TH EN PRINT F IELD: BASE PAY CHANGE PPD TH EN PRINT F IELD: ? ? [You can select as many fi elds as you want or line can hold. For additional fi eld names you want just put ? ? in fi eld] 4-13 TYPE '&' IN FRONT OF FIELD NAME TO GET TOTAL FOR THAT FIELD,

'!' TO GET COUNT, '+' TO GET TOTAL & COUNT, '#' TO GET MAX & MIN, ']' TO FORCE SAVING PRINT TEMPLATE YOU CAN FOLLOW FIELD NAME WITH ';' AND FORMAT SPECIFICATION(S) [Hit enter in the last blank fi eld line] THEN PRINT FIELD: Heading (S/ C): PAID EMPLOYEE SEARCH Replace[Hit enter; by pass] STORE PRINT LOGIC IN TE MPLATE: DEVICE: 0;500;99999 [Hit enter; by pass] [Device fi eld will be blank; enter numbers in blue] DO NOT HIT THE ENTER BUTTON YET!! Do the following to download data into excel before hitting the enter button. [The download procedures is for agencies using Wyse Term System with Vista) 1 2 3 4 5 6 7 8 9 Go to the Wyse Term Settings on the top line and click on it. Drop down menus will appear Click on Terminal The Modify Terminal Setup box will appear Click on the Capture Tab The Capture box will appear, click on Destination Name your file and save it where you want store it. Once it is saved, click on the radio button Capture On Then click on the OK button TH E SYSTEM IS OPEN, YOU ARE NOW READY TO DOWNLOAD J UST HIT THE ENTER BUTTON You will see your file start running. The downloaded file will stop when fin ished Go back and do 1 through 9 to close the system [SKIPPING 7 AND ON 8 CLICK CAPTURE OFF] YOU HAVE COMPLETED DOWNLOADING THE FILE 4-14 Station Request for New FCP/ACC 1. Send outlook message to: ACC\FCP REQUEST ACTION: R TABLEID: PGMT USERID: S104 FSC FUND CONTROL POINT/PROJECT TABLE SCREEN KEY IS BFY, STATION, FCP/PRJ ----------PROGRAM----------- ALLOWANCE C DEACT BFY STATION FCP/PRJ CLASS

CATEGORY TYPE GROUP FCP/PRJ P DATE --- ------- --------- -------- -------- ---- ----- ---------- - -------01- 10 540 014 26SB 840901 SB 26 26SB40901 N FCP/PRJ NAME: COS PRIME CARE TRAINEE SAL SHORT NAME: TRNE PRME PS 4-15 MISCELLANEOUS TRANSACTIONS DATA ENTRY Topic [1. Page Entering/Modifying/Canceling An Expenditure Transfer Between Stations -Balanced Document (EB) Source Document VA Action SF-1017G, Journal Voucher Record an expenditure transfer (Transferring Station) - or Record an expenditure refund out of suspense or PFOP (Transferring Station) - or Record transfer of cash receipts (Transferring Station)] [2.] Entering/Modifying/Canceling An Expenditure Transfer (ET) - (to be used sparingly) SF-1017G, Journal Voucher Record receipt of an expenditure transfer (Receiving Station) - or Record an expenditure refund out of suspense or PFOP - or Record transfer of cash receipts (Transferring Station) [3.] Entering/Modifying/Canceling An Expenditure Transfer Within a Station - Balanced (EW)

SF-1017G, Journal Voucher Record an expenditure transfer - or Record an expenditure refund out of suspense or PFOP - or Record transfer of cash receipts)] [4.] Entering/Modifying A Standard Voucher (SV) SF-1017G, Journal Voucher 623 Report 4-16 Record transfer of equipment (Transferring Station) - or Record receipt of equipment (Receiving Station) - or Record a manual payroll accrual - or Record depreciation and accumulated depreciation - or Record Write-offs COMMND: DOCID: EW 10 BATID: 54070020 SUB STN: STATUS: ACCPT 11/02/08 STANDARD VOUCHER INPUT SCREEN SV DATE: ACTION: BFYS: REVERSAL PERIOD: COMMENT: ACCT PRD: SUB STN: 636 EXPENSE(E), REVENUE(R), GL(G), BUDGET(B): E FUND: BUDGET OVERRIDE IND: DOC TOTAL: 0.00 DESCRIPTION: CORRECT SALARY TRANS COMMND: DOCID: EW 10 54070020 STATUS: ACCPT 001-001 OF 002

BATID: SUB STN: 11/02/09 01LINE: 001 TRANS TYPE: 56 EXP/REV/GL/BG: A/O: 10 BFYS: 10 FUND: 0160A1 STATION/SAT: 540 FCP/PRJ: 010040101 JOB NO: COST CTR/SUB: 822400 BOC/REV SOURCE/SUB: 1101 51 REPT CATG: CLSD BFYS: CLSD FUND: VENDOR: MISCE NAME: MISC EMPLOYEE VENDOR SCHD FY: SCHD CAT: SCHD TYP: SCHD NO: 54060020 D.O.: GUEST SYMBOL: QTY: REF DOC ID: DOC TYP: AGR NO: AMOUNT: 1346.40 I/D: D OBL FY: ACCP DATE: 11 02 07 ADV: INVOICE NO: INV LINE: INV DATE: DESCRIPTION: TREAS NO: UNAPPLIED DEP NO: COMMND: DOCID: EW 10 54070020 STATUS: ACCPT 002-002 OF 002 BATID: SUB STN: 11/02/09 01LINE: 002 TRANS TYPE: 56 EXP/REV/GL/BG: A/O: 10 BFYS: 10 FUND: 0152A1 STATION/SAT: 540 FCP/PRJ: 26SB22424 JOB NO: COST CTR/SUB: 840100 BOC/REV SOURCE/SUB: 1101 51 REPT CATG: CLSD BFYS: CLSD FUND: VENDOR: MISCE NAME: MISC EMPLOYEE VENDOR SCHD FY:

SCHD CAT: SCHD TYP: SCHD NO: 54060020 D.O.: GUEST SYMBOL: QTY: REF DOC ID: DOC TYP: AGR NO: AMOUNT: 1346.40 I/D: I OBL FY: ACCP DATE: 11 02 07 ADV: INVOICE NO: INV LINE: INV DATE: DESCRIPTION: TREAS NO: UNAPPLIED DEP NO: 4-17 PR 02 ACTION: R TABLEID: ACED USERID: S104 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID -------------------------- ---- ---------01- 09 PR 02 9615 DESCRIPTION PAYROLL EXPENDITURE PROMPT PAY FLAG -----N ACTION: R TABLEID: ACEN USERID: S104 FSC ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 08 ACCOUNTING ENTRY ID: 9615 ACCOUNTING EVENT TYPE: SP03 SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE

LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --01001 GENJ D 6122 22 N 1025 01 N N N 02002 GENJ D 4610 44 N 490P 48 N N N 03003 GENJ D 3107 03 N 5700 31 N N N EW 56 ACTION: R TABLEID: ACED USERID: S104 FSC ACCOUNTING ENTRIES DEFINITION REFERENCE DATA SCREEN KEY IS FISCAL YEAR, TRANS CODE, TRANS TYPE, VENDOR TYPE, BUDGET BOC, PROJECT POST TYPE, FUND CATEGORY VENDOR TRANS TRANS CAT\ BUDGET PROJECT FUND ACCOUNTING FY CODE TYPE TYPE BOC POST TYPE CAT ENTRY ID -------------------------- ---- ---------01- 09 EW 56 E 9611 DESCRIPTION PAYROLL EXP TNFR - SALARIES PROMPT PAY FLAG -----N

ACTION: R TABLEID: ACEN USERID: S104 FSC ACCOUNTING ENTRIES REFERENCE DATA SCREEN KEY IS FISCAL YEAR, ACCOUNTING ENTRY ID, SEQUENCE NUMBER FISCAL YEAR: 08 ACCOUNTING ENTRY ID: 9611 ACCOUNTING EVENT TYPE: SP03 SEQUENCE JOURNAL INCREASE ----- DEBIT ------ ----- CREDIT ----- FLAGS NUMBER CODE LINE D/C ACCT TYPE OVERRIDE ACCT TYPE OVERRIDE REV FIP -------- ------- -------- ---- ---- -------- ---- ---- -------- --- --01001 GENJ D 6122 22 N 1021 01 N N N 02002 GENJ D 4610 44 N 490P 48 N N N 03003 GENJ D 3107 03 N 5700 31 N N N 4-18 FMS Documents in this section are used to record miscellaneous accounting events not handled by another subsystem. Expenditure Transfers ([EB], ET and [EW]) record refunds to and from appropriations and suspense and PFOP, [within and/or between stations]. The Standard Voucher (SV) document records routine accounting events for which specific accounting entries are established through Accounting Entries Definition Table (ACED) and Accounting Entries Table (ACEN). This chapter contains information on how to: [Process Expenditure Transfers Between Stations (EB) to record cash receipt transfers out of suspense or PFOP, expenditure transfers, and refunds to an appropriation from a suspense fund or PFOP. This transaction must be balanced.] Process Expenditure Transfers (ET) to record cash receipt transfers out of suspense or PFOP, expenditure transfers between VA stations, and refunds to an appropriation from a suspense fund or PFOP. [This transactions should be used only when an EB or EW in not appropriate.] [Process Expenditure Transfers Within a Station (EW) to record cash receipt transfers out of suspense or PFOP, expenditure transfers, and refunds to an appropriation from a suspense fund or PFOP. This transaction must be balanced.

Process Standard Vouchers (SV) to record equipment transfers between VA stations, manual payroll accruals, depreciation, and write-offs. 4-19 USES OF FMS EXPENDITURE TRANSFER DOCUMENTS The Expenditure Transfer Between Stations (EB) is used for: 1) recording expenditure transfers, such as transferring non-payroll expenditures. 2) refunding an appropriation out of a suspense fund and PFOP. Typical Scenario 1) A VA station transfers miscellaneous cash receipts from Station A to Station B. An Expenditure Transfer (EB) is entered in FMS by Station A to record the amount transferred to Station B. 2) A VA station transfers expenditures from Station A to Station B. Station A establishes a receivable from Station B, notifying Station B of the Billing Document (BD). Station B records the transfer using an Expenditure Transfer (EB) referencing Station A Billing Document.] The Expenditure Transfer (ET) is used for: 1) recording one-sided expenditure transfers, such as transferring non-payroll expenditures. [This transaction should be used sparingly. EB and EW transactions should be used whenever possible.] The Expenditure Transfer Within a Station (EW) is used for: 1) recording expenditure transfers, such as transferring non-payroll expenditures. 2) refunding an appropriation out of a suspense fund and PFOP. Typical Scenario 1) The VA deposits funds into suspense. When the appropriate appropriation or fund is determined, an Expenditure Transfer Within a Station (EW) is entered in FMS. 2) The VA transfers expenditures from Station A to Station B. Station A establishes a receivable from Station B using a Billing Document (BD). Station B records the transfer using an Expenditure Transfer (EW).] 4-20 The Standard Voucher (SV) is used for:

1) accounting events that do not reference obligations, such as recording depreciation and transferring payroll expenditures. Typical Scenarios 1) A processes a manual payroll accrual to account for payroll transactions for FTEE hours. 2) VA depreciates office equipment and enters the depreciation amount in FMS. 4-21 APPLICATION TABLE DESCRIPTIONS TABLE NAME TABLEID DESCRIPTION Voucher Header Table PVHT* Displays summary information about outstanding, closed, and disbursed payables for a specific payment transaction, including the Expenditure Transfer (ET). Voucher Line Table PVLT* Shows detail of outstanding and closed voucher lines, including the Expenditure Transfer (ET). Journal Voucher and Standard Journal Table JVLT [Shows detail of Expenditure Transfer Between Stations (EB), Expenditure Transfers Within a Station (EW), Expenditure Transfer-Cost Only (SE) and a Standard Voucher (SV).] 4-22 PAYROLL UE REJECTS ACTION: R COMMAND: SCREEN: SUSA USERID: S104 FSC DOCUMENT SUSPENSE INDEX 1 SUBMIT STATION: ---BATCH ID--- ----DOCUMENT ID----LAST

LAST PROCESS SEL TC A/O NUMBER TC A/O NUMBER STAT APPRV DATE USER DATE - -- ---- ------ -- ---- ------------ ----- ----- ------ -------- ------000102- . . . . . . UE 04 UE 04 436TP916148 573TP916143 ACCPT 00000 091027 S104AFA ACCPT 00000 091027 S104SEG 4-23 UNFUNDED EXPENSE (UE) OFM BULLETIN 99GC2.1 NOVEMBER 3, 1998 ACCOUNTING FOR UNFUNDED PENSION AND OTHER RETIREMENT BENEFITS EXPENSE 1. PURPOSE. This bulletin provides information on calculating and reporting of VAs Unfunded Pension and Other Retirement Benefits (ORB) Expense. 2. COMMENTS/MAJOR CHANGES a. New requirements for pension and ORB expense reporting: Effective from the fiscal year beginning October 1, 1997, VA is required to recognize and include in its annual financial reports, the cost of pension and other retirement benefits, i.e. pension, health and life insurance benefits that its employees will receive after they retire. The recognition should be made at the time the employees services are rendered using cost factors determined and revised annually by the Office of Personnel Management (OPM). Effective from the fiscal period beginning October 1, 1998, unfunded pension and other retirement benefits expense are to be included in the full costs of products and services provided by VA. b. Pension and ORB cost components: Pension service cost components consist of employee deduction, VA contribution, and unfunded pension expense (imputed financing) paid by OPM. The amount of pension expense that must be included in VA annual reports equals the agencys contribution and the imputed financing from OPM. Since VA is currently reporting the agencys contribution, this bulletin will address only the unfunded portion of the total expense. The agencys contribution will be separated from the unfunded expense paid by OPM by BOC. 4-24 Pension Expense: For VA employees that are enrolled in the Federal Employee

Retirement System (FERS), the law requires that the amount of employees deductions and VA contribution be sufficient to cover the projected cost of providing the post retirement pension benefits to those employees. Therefore, the total pension expense for FERS employees equals the VA contribution amount only. For VA employees that are enrolled in the Civil Service Retirement System (CSRS), the total pension expense for CSRS employees equals the VA contribution amount plus imputed financing from OPM. The total pension expense for both programs will be reported on the Statement of Net Costs; however, the appropriated expense for the agencys contribution and the unfunded expense paid by OPM will be recorded separately on the Statement of Changes in Net Position. Other Retirement Benefits (ORB) Expense: Other retirement benefits consist of Federal Employees Group Life Insurance (FEGLI) and Federal Employees Health Benefits (FEHB) that VA employees will receive after they retire. The cost factors for these expenses will be furnished annually by OPM. The total ORB expense for both programs will be reported on the Statement of Net Costs and the Statement of Changes in Net Position. 4-25 A Estimated 2000 Bill of Collections are transmitted from DFAS to FMS each pay period. All Paid BDs are transaction type 20. The Bills of collections are reflected on the biweekly report F853. See NEWSFLASH FY 2009 Issue 61 Austin,Texas September 4, 2009 ACTION: R COMMAND: SCREEN: SUSA USERID: S104 FSC DOCUMENT SUSPENSE INDEX 1 SUBMIT STATION: ---BATCH ID--- ----DOCUMENT ID----LAST LAST PROCESS SEL TC A/O NUMBER TC A/O NUMBER STAT APPRV DATE USER DATE - -- ---- ------ -- ---- ------------ ----- ----- ------ -------- ------00010203040506080809101112131402030405060808091011121314- BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD

BD BD BD BD BD BD BD BD BD BD BD 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 FEH22E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E

FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E FEH20E . BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD BD . 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04 04

04 04 04 04 04 . 1019BUC9491 1019FIN6585 1019JOH8803 1019KRE1606 1019LEC4940 1019LOC3216 1019MAR0223 1019PEN8265 1019PET5815 1019TRA1408 1040TAT5433 2849ALB3554 3139JOH4048 5019CHA9561 5019DIL8809 5019MAC9569 5019NEW6602 5029HAR8891 5029HAW6650 5029HAY5002 5029HIC8001 5029LAV2355 5029NEE2388 5029ROB0940 5029SCH8888 5069KAZ8356 ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT ACCPT

ACCPT ACCPT 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 00000 091118 091020 091020 091020 091020 091030 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020 091020

OFF-LINE FEHLWOP FEHLWOP FEHLWOP FEHLWOP S104RMJ FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP FEHLWOP 4-26 Federal Employee Health Leave Without Pay FMS BD FEH20E COMMND: DOCID: BD 04 3010PRA5950 STATUS: ACCPT 001-001 OF 001 BATID: BD 04 FEH05E SUB STN: 10/20/09 01LINE: 001 BFYS: 10 FUND: 0151A1 TRANS TYPE: STATION/SAT: 301 FCP/PRJ: 013 JOB NO: COST CTR/SUB: 304000 BOC/SUB: 1132 01 REPT CATG: REV SRCE/SUB: CLSD BFYS: TEXT TYPE: INT RATE: 0.000 CLSD FUND:

AMOUNT: 135.59 I/D: I GL ACCT: DESCR: FSC 999-99-9999 REF DOC: REF LN: ADVANCE NO: TRAV TYPE: SOURCE: TYPE OF OVERPYMT: ACTION OUT: ACTION: S TABLEID: BOCT USERID: S104 FSC BUDGET OBJECT CODE REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, BUDGET OBJECT CODE FED BOC SUB BOC OBJ OBJ PS BOC 1099 TRAVEL BUDG FY CODE CLS CLS IND IND IND FLAG FLAG -- ---- --- --- --- --- ---- ------ ---01- 10 1132 110 11 Y Y N N N NAME: ADVANCED FED EMPL HEALTH FEHB BOC OBL= REST POST EXP LKUP DEACT LMT FLAG BOC FLAG DATE ---- ---- ---- ---- -------11 N Y N SHORT: ADVANC FEHB ACTION: R TABLEID: SOBJ USERID: S104 FSC SUB-OBJECT REFERENCE DATA SCREEN KEY IS BUDGET FISCAL YEAR, BUDGET OBJECT CODE, SUB-OBJECT 01020304050607- BFY ---10 10 10 10 10 10 10 DEACT BOC SUB-OBJ SUB-OBJECT NAME SHORT NAME DATE ---- ------- ------------------------------ ------------ -------1132 01

ADMIN PERSONNEL - NOT CLASSIFD ADMINI 1132 02 CLERICAL PERSONNEL CLERICAL 1132 07 COMP SYS ANALY,PGM,KP&COMP OPR COMPUTER 1132 08 WAGE RATE EMPLOYEES WAGE RATE 1132 09 PURCHASE AND HIRE PURCH&HIRE 1132 14 RESPIRATORY THERAPIST RESPRTRY THP 1132 15 PHYSICAL THERAPIST PHYSICAL THP 4-27 TDY Travel TRAVEL DATA ENTRY Topic Page Source Document VA Action 0. Overview 1. Entering, Modifying, or Canceling a Travel Order (TO) (Advance Optional) Travel Authority for Temporary Duty, VA 3036; VA 3036 (revised) - or Advance of Funds Application and Account, SF 1038 (if applicable revised) Record an obligation and advance (if applicable) for Temporary Duty (TDY) -orRegistration -orTuition fees 2.

Entering, Modifying, or Canceling a Relocation Order (RO) (Advance Optional) Travel Authority for Permanent Duty, VA 3036C; VA 3036C (revised) - or Advance of Funds Application and Account, SF 1038 (if applicable revised) Record an obligation and advance (if applicable) for Permanent Change of Station (PCS) TDY Travel Voucher, SF 1012 Record an expenditure for Temporary Duty Travel (TDY) FSC CENTRALIZED 3. Entering, Modifying, or Canceling a Travel Voucher (TV) FED TRAVELER FSC CENTRALIZED 4. Entering, Modifying, or Canceling a Travel Related Payment Voucher (TP/TM) Public Voucher for Purchases and Services Other than Personal, SF 1034 (GTS, GTR, GBL) Record an expenditure for invoice from *GTR -orGBL -orGTS* 5. Entering, Modifying, or Canceling a Baseline Travel Voucher (TY) Station Input TDY Travel Voucher, SF 1012 Record an expenditure for Temporary Duty Travel (TDY) 5-1

USES OF FMS TRAVEL DOCUMENTS The Travel Order (TO) is used for: 1) obligating funds for travel expenses incurred through Temporary Duty (TDY) travel. 2) reducing the available budgetary amounts for TDY travel expenses. 3) issuing a travel advance for TDY travel expenses. 4) obligating funds and issuing advances for registration and tuition. Typical Scenario 1) An employee from the VA Central Office is scheduled to attend a 5-day training class in Austin. A travel order document is entered to obligate the funds and to issue a travel advance for this trip. 2) An employee is registering for a class. The employee requests an advance for the registration fee. The station enters a travel order document to issue an advance and obligate the funds. 5-2 The Travel Related Payment Voucher (TP) is used for Individual Card: 1) payments to travel agencies and commercial vendors. 2) payments of Non-GTS (Government Travel Services), Non-GBL (Government Bill of Lading) and Non-GTR (Government Transportation Receipt) to commercial vendors (US Bank). The Travel Related Payment Voucher (TM) is used for Centralized Card: 1) payments to travel agencies and commercial vendors. 2) payments of Non-GTS (Government Travel Services), Non-GBL (Government Bill of Lading) and Non-GTR (Government Transportation Receipt) to commercial vendors (US Bank). Typical Scenario A Travel Related Payment Voucher (TP/TM) is processed to record and pay US Bank. The Baseline Travel Voucher (TY) is used for: 1)

liquidating advances and recording travel expenses, registration, and tuition expenses. 2) recording the reimbursement travelers receive for incurred expenses. 3) processing travel vouchers paid in conjunction with an Imprest Fund (IF) document. Typical Scenario 1) An employee returns from a field examination and files an expense voucher. RAMC Bangkok issues a reimbursement check. A Baseline Travel Voucher is processed to record the reimbursement made to the traveler. 5-3 Typical Scenario An employee from a VA Medical Center will be relocated to a new position at the Field Stations. A relocation order document is entered to obligate the funds and to issue a travel advance for his moving expenses. The Travel Voucher (TV) is used for: 1) liquidating advances and recording travel expenses, registration, and tuition expenses. 2) reimbursing travelers for incurred expenses. 3) processing travel vouchers paid in conjunction with an Imprest Fund (IF) document. Typical Scenario 1) An employee returns from a VA training seminar and files an expense voucher. A Travel Voucher (TV) is processed to reimburse the traveler. 2) An employee received an insufficient advance, and had to pay some expenses from her own pocket to complete a site visit. A Travel Voucher is processed to apply the outstanding advance(s), and reimburse the traveler for out-of-pocket expenses. 3) An employee received an advance for registration fees for a class. The travel voucher is processed to offset the advance and reimburse the employee for out-ofpocket expenses, if necessary. 5-4 APPLICATION TABLE DESCRIPTIONS TABLE NAME

TABLEID DESCRIPTION Travel Order Header Table TOHT Provides information on travel obligation amounts, including outstanding, advanceable, per diem, and expended amounts for the entire travel order document. Travel Order Line Table TOLT Provides information on travel obligation amounts, including outstanding, recently closed, and expended amounts for each line of the travel order document. Travel Advance Header Table TAHT Provides information on travel advance amounts, including previous and current balance amounts for an employee. Travel Advance Line Table TALT Provides the detailed travel advance accounting distribution and amounts for each advance line. Travel Advance Table TADV Provides travel advance amounts such as previous and current advance balances for an employee, along with the associated document and line number. Travel Voucher Header Table TVHT Provides general information on Travel Voucher (TV) and Travel Related Payment Voucher (TP), including travel advance application information. Travel Voucher Accounting Line Table

TVAT Provides detail information on Travel Vouchers (TV), and Travel Related Payment Vouchers (TP). Travel-Related Payment Voucher Line Table TPLT Provides detailed information on Travel-Related Payment Voucher (TP) lines including the accounting distribution of the payment. 5-5 TRANSACTION TYPES Travel Order (TO) 01 - for TDY travel obligations 02 - for TDY travel advances Relocation Order (RO) 01 - for PCS travel obligations 02 - for PCS travel advances Travel Voucher (TV) 01 - for travel expenditure Travel Related Payment Voucher (TP/TM) 01 - for travel expenditure Baseline Travel Voucher (TY) 05 - for no-check travel expenditure (US Bank) 5-6 This is a perfect travel obligation and expenditure. COMMND: TRANS TYPE: TRAVEL TYPE: EMPL CODE: PER DIEM CD: RATE: TOTAL ORDER: BFYS: DOCID: TO 10 635T00234 STATUS: ACCPT BATID: SUB STN: 10/02/09 TRAVEL ORDER INPUT SCREEN 01 TRAVEL ORDER DATE: ACCT PRD: 08 02 ACTION: E TDY BEG DATE: 11 06 09 END DATE: 11 15 09 SUB STN: 635 MISERFSC HM STN: 629 M

NAME: FSC MISER 116.00 I/D: ADDR1: P.O. BOX 1699.00 ADDR2: 10 FUND: 0160A1 CITY/ST/ZIP: MIDWEST CITY TX 999992628 5-7 COMMND: DOCID: TV 10 635T0023401 BATID: SUB STN: TRAVEL VOUCHER INPUT SCREEN STATUS: ACCPT 10/14/09 TRANS TYPE: 01 TV DATE: ACCT PRD: 10 02 ACTION: SUB STN: 635 REF DOC: TO 635T00234 P/F: BFYS: 10 FUND: 0160A1 EMPL CODE: MISERFSC NAME: FSC C MISER HOME STN: 629 ADDR1: P.O. BOX 1234 BEG DATE: 10 03 09 ADDR2: END DATE: 10 09 09 CITY/ST/ZIP: MIDWEST CITY TX 999992628 EXCEPTION: 0.00 I/D: EXC CODE: TOTAL VERIFIED: 813.32 WTA: 0.00 TAX WITHHLD: I/D: UNAPPLIED DEPOSIT NO: TAXABLE: I/D: OWED EMPLOYEE: 813.32 I/D: FICA (OASDI) WAGE: I/D: TTYP REF TVL ORDER ADV NO APPLIED AMT I/D ADVANCE BAL DESCR

---- -------------- ------ --------------- --- ------------------- ------------ COMMND: 004-004 OF 001 01LINE: LINE TYPE: EXCEPTION: LINE AMOUNT: LIQ AMOUNT: BFYS: STATION/SAT: COST CTR/SUB: DOCID: TV 10 BATID: 001 E 813.32 1699.00 10 635 / 824100 / 635T9023401 REF DOC: TAX TYPE: I/D: I/D: DESCR: FUND: FCP/PRJ: BOC/SUB: CLSD BFYS: SUB STN: TO 635T00234 STATUS: ACCPT 10/14/09 REF LINE: 001 TRAVEL TYPE: TDY EXC CODE: DESCR CODE: E P/F: F TAX CODE: TVL 11/03/2009 TO 11/09/2009 0160A1 010040316 JOB NO: 2104 / REPT CATG: CLSD FUND: 01-CVYTW-EXCEEDED LOWER LIMIT LIQ TOL 5-8

ACTION: R TABLEID: DXRF USERID: S104 RMJ *** DOCUMENT CROSS REFERENCE INQUIRY SCREEN *** KEY IS TRANS ID, F/B POINTER, REF TRANS ID, ACCEPDATE, DOC ACTION TRANS CODE: TO TRANS NUMBER: 635T00234 REF TRANS ID F/B/A TC NUMBER ----- ----------------01- A LAST BATCH NUMBER: 02- A LAST BATCH NUMBER: 03- F TV 635T90234 LAST BATCH NUMBER: DOC TOTAL: OUTST AMT: ACCEP DOC DATE ACT VENDOR -------- --- -----------10 02 09 E MISERFSC CLEARING ACTION: 10 14 09 S MISERFSC CLEARING ACTION: 10 14 09 E MISERFSC CLEARING ACTION: 5-9 813.32 0.00 AMOUNT ----------------1,699.00 -885.68 813.32 This is an obligation WITH US BANK ADVANCE and expenditure. COMMND: TRANS TYPE: TRAVEL TYPE: EMPL CODE: PER DIEM CD: RATE: TOTAL ORDER: BFYS: DOCID: TO 10

636T03133 STATUS: ACCPT BATID: SUB STN: 10/04/09 TRAVEL ORDER INPUT SCREEN 01 TRAVEL ORDER DATE: ACCT PRD: ACTION: TDY BEG DATE: 10 25 09 END DATE: 10 29 09 SUB STN: 636 EMPYTRVL HM STN: M NAME: EMPLOYEE TRAVEL TMC 194.00 I/D: ADDR1: 1429.80 ADDR2: FUND: CITY/ST/ZIP: COMMND: 001-001 OF 001 01LINE: STATION/SAT: COST CTR/SUB: LINE AMOUNT: DESCR: 02LINE: STATION/SAT: COST CTR/SUB: LINE AMOUNT: DESCR: DOCID: TO 10 BATID: 636T03133 SUB STN: STATUS: ACCPT 10/24/09 001 BFYS: 10 FUND: 0160A1 636 / FCP/PRJ: 030042116 JOB NO: 824100 / BOC/SUB: 2103 / REPT CATG: DESCR CODE: E 958.00 I/D:

CLSD BFYS: F VETERANS TO SAN FRANCISCO, CA CLSD FUND: 002 BFYS: 10 FUND: 0160A1 636 / FCP/PRJ: 030042116 JOB NO: 824100 / BOC/SUB: 2103 / REPT CATG: DESCR CODE: C 471.80 I/D: CLSD BFYS: F VETERANS TO SAN FRANCISCO, CA CLSD FUND: 5-10 ACTION: S TABLEID: DXRF USERID: S104 FSC *** DOCUMENT CROSS REFERENCE INQUIRY SCREEN *** KEY IS TRANS ID, F/B POINTER, REF TRANS ID, ACCEPDATE, DOC ACTION TRANS CODE: TO TRANS NUMBER: 636T03133 REF TRANS ID F/B/A TC NUMBER ----- ----------------01- A LAST BATCH NUMBER: DOC TOTAL: OUTST AMT: ACCEP DOC DATE ACT VENDOR -------- --- -----------10 04 09 E EMPYTRVL CLEARING ACTION: 5-11 1,429.80 1,429.80 AMOUNT ----------------1,429.80 This is Travel employee advance given by Convenience check. in FMS once the check is cashed. The CB 01 will be recorded 1. CB 01 This CB matches to the ACR (Agency Confirmation Report)schedule

2. TR 15 (I)referencing the CB is done to clear the CB 3. IF 04 (NO CHECK DISB: Y) These match together the TR must list the IF document on the deposit number for auto match. Remember SF224 SDD number. SDD means S = Schedule # on the FMS SV TC, D = Deposit number on the FMS TR TC and DD = Direct Disbursement Number on FMS ET DD and DV TC. There are a few FMS transactions such as the IF and TY that do not have a field for a reference number. In cases of this nature the document number become the reference number. 4. TV/TY, which ever applies is done referencing the TO. not expensed, then the employee owes the balance. If the complete advance is 5. CR 02 is cash or check 6. If funds are recorded in Suspense here are the steps to move the suspense to the travel order. Two line TR document is processed. TR 24 line 001 to clears suspense (D) indicator and line 002 TR E2 (I) indicator referencing the TO. Make sure the BFYS is the same as the travel advance. Check FMS table TALT. All CR 02 and TR E2 transactions must reference a travel order or it will cause an out of balance on the F854 report. THIS IS THE PERFECT WORLD. 5-12 A convenience check is given to the employee and cashed. ACTION: R TABLEID: PVLT USERID: S104 FSC *** VOUCHER LINE INQUIRY SCREEN *** KEY IS VENDOR CODE, TRANS CODE, VOUCHER NUMBER, TRAVEL ADV NUMBER, LINE NUMBER VENDOR CODE: 310841368 TRAVEL ADV NO: TRANS CODE: CB VOUCHER NO: 6368305C004 LINE NO: 001 VENDOR INV: 05725 VI LINE NO: INV DATE: 10 01 09 LOG DATE: 10 01 09 ACCP/DEL DATE: BFYS: 10 FUND: 0160A1 TRANS TYPE: 01 ADM/OFF: 10 STATION/SAT: 636 LINE AMT: 288.00 FCP/PRJ: JOB NO: CLOSED AMT: 288.00 COST CTR/SUB: BOC/SUB: DISB AMT: 288.00 REV SRCE/SUB: REPT CAT:

IN TRANSIT AMT: 0.00 REF DOC NO: REF DOC LINE: ADV LIQ AMT: 288.00 REF ADV NO: REF ADV LINE: LIQ AMT: 0.00 PAY ADV: P ADV: OVRD ACCT: CLSD BFYS: CLSD FUND: DESCRIPTION: 05725 FSC J VETERANS OVERRIDE OFFSET ACCT: RELATED GBL: QTY: 0.00 PROMPT PAY: N DISCOUNT %/DAYS: 0.000 / 00 DISC LOST RSN CODE: INTEREST REASON: 5-13 ACTION: R TABLEID: ADVX USERID: S104 FSC *** ADVANCE CROSS REFERENCE INQUIRY SCREEN ** KEY IS TRANS ID, LINE NUMBER, VENDOR CODE, REF ADV/OBL ID, REF VENDOR CODE, REF TRANS ID, ACCEPT DATE, DOC ACTION TRANS CODE: CB TRANS NUMBER: 6368305C004 ADV TOTAL: LINE NUMBER: 001 ADV USED: VENDOR CODE: 310841368 OUTST ADV AMT: 01- --REF ADV/OBL ID-TC NUMBER LN -- ----------- --REF VENDOR CODE: --REF TRANS ID-TC NUMBER LN -- ----------- --- 288.00 0.00 288.00 ACCEPT DOC DATE ACT AMOUNT -------- --- ---------------10 02 09 E 288.00 CLEAR ACT:

STATION OFFSET CB ADVANCE WITH TR 15. 5-14 01- . . . TR 10 COMMND: 6368305C004 DOCID: TR 10 BATID: ACCPT 00000 081102 S636FSC 6368305C004 SUB STN: STATUS: ACCPT 10/02/09 CASH RECEIPT INPUT SCREEN BATCH DATE: NUM DOCS: CR DATE: TRANS TYPE: 15 CASH ACCT: BILL FUND: DISB OFFICE: 220 REF DOC: COMMND: 001-001 OF 001 01LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: NET: ACCTG PRD: ACTION: BFYS: FUND:

DEP NUMBER: 6368305C004 DOC TOTAL: 288.00 ACCOMPLISHED DATE: 11 02 09 DOCID: TR 10 BATID: 001 6368305C004 SUB STN: REF TC: CB 636 Y ADV: 288.00 SUB STN: 636 DOC TYPE: STATUS: ACCPT 10/02/09 REF DOC NO: 6368305C004 REF LINE: 001 BFYS: FUND: 0160A1 A6 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: 310841368 I/D: UNAPPLIED DEP NO: DESCR: CK 5725 636T03133 5-15 ACTION: R TABLEID: ADVX USERID: S104 FSC *** ADVANCE CROSS REFERENCE INQUIRY SCREEN ** KEY IS TRANS ID, LINE NUMBER, VENDOR CODE, REF ADV/OBL ID, REF VENDOR CODE, REF TRANS ID, ACCEPT DATE, DOC ACTION TRANS CODE: CB TRANS NUMBER: 6368305C004 ADV TOTAL: LINE NUMBER: 001 ADV USED: VENDOR CODE: 310841368 OUTST ADV AMT: 0102- --REF ADV/OBL ID-TC NUMBER LN

-- ----------- --- --REF TRANS ID-TC NUMBER LN -- ----------- --- REF VENDOR CODE: CLEAR ACT: TR 6368305C004 001 10 02 09 288.00 288.00 0.00 ACCEPT DOC DATE ACT AMOUNT -------- --- ---------------10 02 09 E 288.00 5-16 E -288.00 COMMND: DOCID: IF 10 BATID: 6368305C004 SUB STN: STATUS: ACCPT 10/12/09 IMPREST FUND INPUT SCREEN BATCH DATE: NUM DOCS: TRANS TYPE: 04 IF DATE: BFYS: FUND: CASHIER: AC6360002 AMT: 288.00 SCHEDULE FISC YR: NO CHECK DISB FLAG: Y CHECK TYPE: SEQUENCE NO: COMMENTS TO PRINT: ACCT PRD: D.O.: PRD COVERED:

CASHIER NAME: SCHEDULE CAT: ADDR1: ADDR2: CITY/ST/ZIP: NET: ACTION: SUB STN: 636 COMMENT: FROM 10 15 09 TO 10 19 09 VAMC AGENT CASHIER A AGENCY SCHEDULE NO: P.O. BOX 1234 TEXAS CITY TX 99999 A--*HS60-DOCUMENT MARKED FOR READ ONLY COMMND: 001-001 OF 001 01LINE: STATION/SAT: COST CTR/SUB: GL ACCOUNT: PAYEE: DESCR: TRVL TYPE: MILES: REF DOC ID: DOCID: IF 10 BATID: 001 636 6368305C004 SUB STN: STATUS: ACCPT 10/12/09 TRANS TYPE: BFYS: FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: VETERANSFSCJ NAME: FSC J VETERANS TRAVEL ADVANCE TDY ADV NO: 02 TRVL END DATE: 10 19 09 COST: LINE AMT: 288.00

TO 636T03133 LINE: LIQ AMT: FUND: 0160A1 A6 5-17 TRVL PURP: X I/D: P/F: COMMND: DOCID: TV 10 636T0313301 BATID: SUB STN: TRAVEL VOUCHER INPUT SCREEN STATUS: ACCPT 10/12/09 TRANS TYPE: 01 TV DATE: ACCT PRD: ACTION: SUB STN: 636 REF DOC: TO 636T03133 P/F: BFYS: 10 FUND: 0160A1 EMPL CODE: VETERANSFSCJ NAME: FSC J VETERANS HOME STN: 636 ADDR1: P.O. BOX 1234 BEG DATE: 10 25 09 ADDR2: END DATE: 10 29 09 CITY/ST/ZIP: TEXAS CITY TX 99999 EXCEPTION: 0.00 I/D: EXC CODE: TOTAL VERIFIED: 930.84 WTA: 0.00 TAX WITHHLD: I/D: UNAPPLIED DEPOSIT NO: TAXABLE: I/D: OWED EMPLOYEE: 642.84 I/D: FICA (OASDI) WAGE: I/D: TTYP REF TVL ORDER ADV NO APPLIED AMT

I/D ADVANCE BAL DESCR ---- -------------- ------ --------------- --- ------------------- -----------TDY TO 636T03133 02 288.00 288.00 A--*HS60-DOCUMENT MARKED FOR READ ONLY COMMND: 001-001 OF 001 01LINE: LINE TYPE: EXCEPTION: LINE AMOUNT: LIQ AMOUNT: BFYS: STATION/SAT: COST CTR/SUB: DOCID: TV 10 BATID: 001 E 930.84 10 636 824100 / / 636T0313301 SUB STN: STATUS: ACCPT 10/12/09 REF DOC: REF LINE: 001 TAX TYPE: TRAVEL TYPE: TDY I/D: EXC CODE: DESCR CODE: E I/D: P/F: F TAX CODE: DESCR: FUND: 0160A1 FCP/PRJ: 030042116 JOB NO: BOC/SUB: 2103 / REPT CATG: CLSD BFYS: CLSD FUND: 5-18

ACTION: S TABLEID: DXRF USERID: S104 FSC *** DOCUMENT CROSS REFERENCE INQUIRY SCREEN *** KEY IS TRANS ID, F/B POINTER, REF TRANS ID, ACCEPDATE, DOC ACTION TRANS CODE: TO 01020304050607- TRANS NUMBER: 636T03133 REF TRANS ID F/B/A TC NUMBER ----- ----------------A LAST BATCH NUMBER: A LAST BATCH NUMBER: A LAST BATCH NUMBER: F IF 6366305C004 LAST BATCH NUMBER: F TM 63663059025 LAST BATCH NUMBER: F TM 63663059026 F TV 636T0313301 DOC TOTAL: OUTST AMT: ACCEP DOC DATE ACT VENDOR -------- --- -----------10 06 09 E EMPYTRVL CLEARING ACTION: 11 08 09 S EMPYTRVL CLEARING ACTION: 11 15 09 S EMPYTRVL CLEARING ACTION: 11 12 09 E VETERANSFSCJ CLEARING ACTION: 11 08 09 E 310841368 CLEARING ACTION: 11 08 09 E

310841368 11 12 09 E VETERANSFSCJ 5-19 1,403.04 0.00 AMOUNT ----------------1,429.80 0.40 -27.16 288.00 443.20 29.00 1,218.84 This is a two line TR for transfer from suspense to travel order. COMMND: DOCID: TR 10 BATID: 1049284 SUB STN: STATUS: ACCPT 10/10/08 CASH RECEIPT INPUT SCREEN BATCH DATE: NUM DOCS: CR DATE: TRANS TYPE: CASH ACCT: BILL FUND: DISB OFFICE: 220 NET: ACCTG PRD: ACTION: BFYS: FUND: DEP NUMBER: 104T90596 DOC TOTAL: 0.00 ACCOMPLISHED DATE: 10 10 08 COMMND: 001-002 OF 002 DOCID: TR 10 BATID:

LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: 001 24 104 LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: 002 E2 104 1049284 SUB STN: SUB STN: 516 DOC TYPE: STATUS: ACCPT 10/10/08 REF TC: ADV: 57.00 REF DOC NO: REF LINE: BFYS: FUND: 3875 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV NO: TRAV TYPE: VND/PRV: MISCE I/D: D UNAPPLIED DEP NO: 104T90596

DESCR: REF TC: TO ADV: 57.00 REF DOC NO: 104T90596 REF LINE: BFYS: 09 FUND: 0160A1 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: ADV NO: T90596 TRAV TYPE: TDY VND/PRV: FSC AUSTIN I/D: UNAPPLIED DEP NO: DESCR: This two line TR matches together. 5-20 COMMON TRAVEL PROBLEMS 1. CR 02 deposit are processed without a reference travel advance. All CR 02 transaction MUST reference a travel advance number. 2. IF advances are done referencing the wrong BFY or Fund. Make sure to reference the same BFYS and Fund as previous advance. 3. TR E2 transfer are processed without a reference travel advance. TR E2 transaction MUST reference a travel advance number. Note: If correcting an erroneous CR 02 original processed without referencing travel advance number then yes do a TR E2 without a reference same as the original CR 02. 5-21 REPORT ID: RTAVGLV RSD FORM: F854 RUN DATE: 09/30/09 *** DEPT OF VETERANS AFFAIRS (FMS) *** VERIFICATION OF GENERAL LEDGER BALANCES - EMPLOYEE TRAVEL ADVANCE REPORT AS OF 09/30/09

OUT-OF-BALANCE SUMMARY STATION ------103 321 516 520 520 520 521 537 561 573 573 578 580 580 629 629 629 629 657 689 785 785 785 785C 785C 785C 785C 785C 785C 788 FUND -----0151A1 0151A1 0160A1 0160X4 0152A1 0160A1 4014C 0160A1 0152A1 0160A1 0162A1 0160A1 0152A1 0160A1 0152A1 0152A1 0160A1 0160A1 0160A1 8180S 4014C 4014C 4014C 4014C

4014C 4014C 4014C 4014C 4014C 0129A1 BFYS ----08 09 09 94 06 08 09 08 08 09 09 08 09 09 07 08 08 09 09 94 07 08 09 04 05 06 07 08 09 09 DIFFERENCE -------------------4,143.84 -366.36 0.10 -241.51 -25.00 -25.00 212.85 1,000.00 -900.00 96.38 -96.38 -1,000.00 998.00 2,400.05 1,099.98 -1,096.58 420.00 1,114.21 450.00

-1,283.96 6,408.72 2,446.05 6,817.22 290.41 979.13 1,709.36 -3,119.23 -8,724.55 -12,042.74 -850.00 5-22 PAGE: 1 TIME: 23:40 TRAVEL DATA ENTRY PROBLEMS AND SOLUTIONS Travel data entries problems are created when the Travel obligation for PCS or TDY are transmitted to FMS as one BFYS: and Fund and the advance is established under a different BFYS: and Fund. This causes Travel advance out of balance once the expenditure document of TV, TY, RF, or RV are transmitted to FMS because the expenditure only reference the advance number. Example: RTAVGLV 564 REPORT ID: RTAVGLV RSD FORM: F854 RUN DATE: 11/30/09 STN: 564 FAYETTEVILLE AR ADV # -----TT9011 TT9011 TT9011 TT9011 TT9011 TT9011 TT9011 TT9011 0160A1 TRAVEL ORDER -------------TO 564T90503 TO 564T90503 TO 564T90503 TO 564T90503 TO 564T90503 TO 564T90503 TO 564T90503 TO 564T90503 *** DEPT OF VETERANS AFFAIRS (FMS) *** VERIFICATION OF GENERAL LEDGER BALANCES - EMPLOYEE TRAVEL ADVANCE REPORT AS OF 11/30/09 BFYS: 08 FUND: 0160A1 VAMC

MEDICAL SERVICES - LMT1 TRAV DOCUMENT ID LINE TYPE DATE EMPLOYEE CODE NAME -------------- ---- ---- -------- ------------- -----------------------------IF 564T90503 001 TDY 10/19/08 DOEJ Jane Doe TV 564T9050301 001 TDY 10/19/08 DOEJ Jane Doe TV 564T9050302 001 TDY 11/21/08 DOEJ Jane Doe TV 564T9050303 001 TDY 11/21/08 DOEJ Jane Doe TV 564T9050304 001 TDY 12/08/08 DOEJ Jane Doe TV 564T9050305 001 TDY 12/19/08 DOEJ Jane Doe TV 564T9050307 001 TDY 01/18/09 DOEJ Jane Doe TV 564T9050309 001 TDY 02/16/09 DOEJ Jane Doe NUMBER OF OUTSTANDING EMPLOYEE TRAVEL ADVANCES: OUTSTANDING EMPLOYEE TRAVEL ADVANCE TOTAL: 1 AMOUNT -------------------5,000.00 G/L ACCOUNT BALANCES: G/L TOTAL: DIFFERENCE: G/L ACCT ---1410 G/L ACCT NAME -----------ADVANCE EMPL

BALANCE -------------------5,000.00 -5,000.00 0.00 5-23 PAGE: 1 TIME: 00:48 AMOUNT ------------------2,540.00 -1,745.03 -1,449.92 -1,345.05 -1,229.10 -770.90 -500.00 -500.00 RTAVGLV 564 REPORT ID: RTAVGLV RSD FORM: F854 RUN DATE: 11/30/09 STN: 564 FAYETTEVILLE AR ADV # -----TT9011 0160A1 TRAVEL ORDER -------------TO 564T90503 *** DEPT OF VETERANS AFFAIRS (FMS) *** VERIFICATION OF GENERAL LEDGER BALANCES - EMPLOYEE TRAVEL ADVANCE REPORT AS OF 11/30/09 BFYS: 09 FUND: 0160A1 VAMC MEDICAL SERVICES - LMT1 TRAV DOCUMENT ID LINE TYPE DATE EMPLOYEE CODE NAME -------------- ---- ---- -------- ------------- -----------------------------TO 564T90503 TDY 03/01/09 DOEJ Jane Doe NUMBER OF OUTSTANDING EMPLOYEE TRAVEL ADVANCES: PAGE: 3 TIME: 00:48

AMOUNT ------------------5,675.00 1 AMOUNT ------------------5,675.00 OUTSTANDING EMPLOYEE TRAVEL ADVANCE TOTAL: G/L ACCOUNT BALANCES: G/L TOTAL: DIFFERENCE: G/L ACCT ---1410 G/L ACCT NAME -----------ADVANCE EMPL BALANCE ------------------5,675.00 ---- BOTTOM OF 5,675.00 0.00 REPORT ---- SOLUTION: ONCE ALL THE TRAVEL ORDER IS EXPENSED A TWO LINE IF 04 WITH NO CHECK YES NEEDS TO BE PROCESSED. IF 04 IF 04 564T90503 LINE 001 I indicator for BFYS: 08 Fund: 0160A1 564T90503 LINE 002 D indicator for BFYS: 09 Fund: 0160A1 THIS HAPPENS BOTH FOR PCS AND TDY TRAVEL. 5-24 5,675.00 5,675.00 This obligation WITH US Bank ADVANCE and expenditure that caused an out of balance on the F854 report. COMMND: TRANS TYPE: TRAVEL TYPE: EMPL CODE: PER DIEM CD: RATE: TOTAL ORDER: BFYS:

DOCID: TO 10 636T00001 STATUS: ACCPT BATID: SUB STN: 10/18/09 TRAVEL ORDER INPUT SCREEN 01 TRAVEL ORDER DATE: ACCT PRD: ACTION: TDY BEG DATE: 10 21 09 END DATE: 10 25 09 SUB STN: 636 EMPYTRVL HM STN: M NAME: EMPLOYEE TRAVEL TMC 194.00 I/D: ADDR1: 1429.80 ADDR2: FUND: CITY/ST/ZIP: COMMND: 001-001 OF 001 01LINE: STATION/SAT: COST CTR/SUB: LINE AMOUNT: DESCR: 02LINE: STATION/SAT: COST CTR/SUB: LINE AMOUNT: DESCR: DOCID: TO 10 BATID: 636T00001 SUB STN: STATUS: ACCPT 10/18/09 001 BFYS: 10 FUND: 0160A1 636 / FCP/PRJ: 030042116 JOB NO: 824100 / BOC/SUB: 2103 / REPT CATG: 958.00 I/D:

CLSD BFYS: FSC VETERANS TO SAN FRANCISCO, CA CLSD FUND: DESCR CODE: E 002 BFYS: 10 FUND: 0160A1 636 / FCP/PRJ: 030042116 JOB NO: 824100 / BOC/SUB: 2103 / REPT CATG: DESCR CODE: C 471.80 I/D: CLSD BFYS: FSC VETERANS TO SAN FRANCISCO, CA CLSD FUND: 5-25 ACTION: S TABLEID: DXRF USERID: S104 FSC *** DOCUMENT CROSS REFERENCE INQUIRY SCREEN *** KEY IS TRANS ID, F/B POINTER, REF TRANS ID, ACCEPDATE, DOC ACTION TRANS CODE: TO TRANS NUMBER: 636T00001 REF TRANS ID F/B/A TC NUMBER ----- ----------------01- A LAST BATCH NUMBER: DOC TOTAL: OUTST AMT: ACCEP DOC DATE ACT VENDOR -------- --- -----------10 18 09 E EMPYTRVL CLEARING ACTION: 5-26 1,429.80 1,429.80 AMOUNT ----------------1,429.80 A convenience check is given to the employee and cashed. ACTION: R TABLEID: PVLT USERID: S104 FSC

*** VOUCHER LINE INQUIRY SCREEN *** KEY IS VENDOR CODE, TRANS CODE, VOUCHER NUMBER, TRAVEL ADV NUMBER, LINE NUMBER VENDOR CODE: 310841368 TRAVEL ADV NO: TRANS CODE: CB VOUCHER NO: 6368291C004 LINE NO: 001 VENDOR INV: 05725 VI LINE NO: INV DATE: 10 18 09 LOG DATE: 10 18 09 ACCP/DEL DATE: BFYS: 10 FUND: 0160A1 TRANS TYPE: 01 ADM/OFF: 10 STATION/SAT: 636 LINE AMT: 288.00 FCP/PRJ: JOB NO: CLOSED AMT: 288.00 COST CTR/SUB: BOC/SUB: DISB AMT: 288.00 REV SRCE/SUB: REPT CAT: IN TRANSIT AMT: 0.00 REF DOC NO: REF DOC LINE: ADV LIQ AMT: 288.00 REF ADV NO: REF ADV LINE: LIQ AMT: 0.00 PAY ADV: P ADV: OVRD ACCT: CLSD BFYS: CLSD FUND: DESCRIPTION: 05725 FSC J VETERANS OVERRIDE OFFSET ACCT: RELATED GBL: QTY: 0.00 PROMPT PAY: N DISCOUNT %/DAYS: 0.000 / 00 DISC LOST RSN CODE: INTEREST REASON: 5-27 ACTION: R TABLEID: ADVX USERID: S104 RMJ *** ADVANCE CROSS REFERENCE INQUIRY SCREEN ** KEY IS TRANS ID, LINE NUMBER, VENDOR CODE, REF ADV/OBL ID, REF VENDOR CODE, REF

TRANS ID, ACCEPT DATE, DOC ACTION TRANS CODE: CB TRANS NUMBER: 6368291C004 ADV TOTAL: LINE NUMBER: 001 ADV USED: VENDOR CODE: 310841368 OUTST ADV AMT: --REF ADV/OBL ID-TC NUMBER LN -- ----------- --- --REF TRANS ID-TC NUMBER LN -- ----------- --- 01REF VENDOR CODE: ACCEPT DATE -------10 19 09 CLEAR ACT: STATION OFFSET CB ADVANCE WITH TR 15 (I). 5-28 288.00 0.00 288.00 DOC ACT AMOUNT --- ---------------E 288.00 COMMND: DOCID: TR 10 BATID: 6368291C004 SUB STN: STATUS: ACCPT 10/03/09 CASH RECEIPT INPUT SCREEN BATCH DATE: NUM DOCS: CR DATE: TRANS TYPE: 15 CASH ACCT: BILL FUND: DISB OFFICE: 220 REF DOC:

COMMND: 001-001 OF 001 01LINE: TRANS TYPE: STATION/SAT: COST CTR/SUB: REV SRCE/SUB: CHECK NO: ADV IND: AMOUNT: AGR NO: NET: ACCTG PRD: ACTION: BFYS: FUND: DEP NUMBER: 6368291C004 DOC TOTAL: 288.00 ACCOMPLISHED DATE: 10 03 09 DOCID: TR 10 BATID: 6368291C004 SUB STN: 001 SUB STN: 636 DOC TYPE: STATUS: ACCPT 10/03/09 REF TC: CB REF DOC NO: 6368291C004 REF LINE: 001 BFYS: 10 FUND: 0160A1 636 A6 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: ACTION OUT: GL ACCT: Y ADV: ADV NO: TRAV TYPE: VND/PRV: 310841368 288.00 I/D: UNAPPLIED DEP NO: DESCR: CK 5725 636T00001

5-29 ACTION: R TABLEID: ADVX USERID: S104 RMJ *** ADVANCE CROSS REFERENCE INQUIRY SCREEN ** KEY IS TRANS ID, LINE NUMBER, VENDOR CODE, REF ADV/OBL ID, REF VENDOR CODE, REF TRANS ID, ACCEPT DATE, DOC ACTION TRANS CODE: CB TRANS NUMBER: 6368291C004 ADV TOTAL: LINE NUMBER: 001 ADV USED: VENDOR CODE: 310841368 OUTST ADV AMT: --REF ADV/OBL ID-TC NUMBER LN -- ----------- --- --REF TRANS ID-TC NUMBER LN -- ----------- --- REF VENDOR CODE: CLEAR ACT: TR 6368291C004 001 11 03 09 0102- 288.00 288.00 0.00 ACCEPT DOC DATE ACT AMOUNT -------- --- ---------------10 19 09 E 288.00 5-30 E -288.00 COMMND: DOCID: IF 10 BATID: 6368291C004 SUB STN: STATUS: ACCPT 10/03/09 IMPREST FUND INPUT SCREEN BATCH DATE:

NUM DOCS: TRANS TYPE: 04 IF DATE: BFYS: FUND: CASHIER: AC6360002 AMT: 288.00 SCHEDULE FISC YR: NO CHECK DISB FLAG: Y CHECK TYPE: SEQUENCE NO: COMMENTS TO PRINT: COMMND: 001-001 OF 001 01LINE: STATION/SAT: COST CTR/SUB: GL ACCOUNT: PAYEE: DESCR: TRVL TYPE: MILES: REF DOC ID: ACCT PRD: D.O.: PRD COVERED: CASHIER NAME: SCHEDULE CAT: ADDR1: ADDR2: CITY/ST/ZIP: DOCID: IF 10 BATID: NET: ACTION: SUB STN: 636 COMMENT: FROM 10 20 09 TO 10 20 09 VAMC AGENT CASHIER A AGENCY SCHEDULE NO: P.O. FSC TEXAS CITY 6368291C004 SUB STN: 001 636 TX 99999 STATUS: ACCPT 10/03/09 TRANS TYPE:

BFYS: A6 FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: VETERANSFSCJ NAME: FSC J VETERANS TRAVEL ADVANCE TDY ADV NO: 02 TRVL END DATE: 10 21 09 COST: LINE AMT: 288.00 TO 636T00001 LINE: LIQ AMT: 5-31 FUND: 0162A1 TRVL PURP: X I/D: P/F: COMMND: DOCID: TV 10 636T0000101 BATID: SUB STN: TRAVEL VOUCHER INPUT SCREEN STATUS: ACCPT 10/02/09 TRANS TYPE: 01 TV DATE: ACCT PRD: ACTION: SUB STN: 636 REF DOC: TO 636T00001 P/F: BFYS: 10 FUND: 0160A1 EMPL CODE: VETERANSFSCJ NAME: FSC J VETERANS HOME STN: 636 ADDR1: P.O.BOX 1234 BEG DATE: 10 03 09 ADDR2: END DATE: 10 07 09 CITY/ST/ZIP: TEXAS CITY TX 99999 EXCEPTION: 0.00 I/D: EXC CODE: TOTAL VERIFIED: 930.84

WTA: 0.00 TAX WITHHLD: I/D: UNAPPLIED DEPOSIT NO: TAXABLE: I/D: OWED EMPLOYEE: 642.84 I/D: FICA (OASDI) WAGE: I/D: TTYP REF TVL ORDER ADV NO APPLIED AMT I/D ADVANCE BAL DESCR ---- -------------- ------ --------------- --- ------------------- -----------TDY TO 636T00001 02 288.00 288.00 A--*HS60-DOCUMENT MARKED FOR READ ONLY COMMND: 001-001 OF 001 01LINE: LINE TYPE: EXCEPTION: LINE AMOUNT: LIQ AMOUNT: BFYS: STATION/SAT: COST CTR/SUB: DOCID: TV 10 BATID: 001 E 930.84 10 636 824100 / / 636T0000101 SUB STN: STATUS: ACCPT 10/02/09 REF DOC: REF LINE: 001 TAX TYPE: TRAVEL TYPE: TDY I/D: EXC CODE: DESCR CODE: E I/D:

P/F: F TAX CODE: DESCR: FUND: 0160A1 FCP/PRJ: 030042116 JOB NO: BOC/SUB: 2103 / REPT CATG: CLSD BFYS: CLSD FUND: 5-32 ACTION: S TABLEID: TALT USERID: S104 FSC *** TRAVEL ADVANCE LINE INQUIRY SCREEN *** KEY IS EMPLOYEE, TRAVEL TYPE, TRAVEL ORDER, ADVANCE NUMBER, DOCUMENT ID EMPLOYEE CODE: VETERANSFSCJ TRAVEL TYPE: TDY TRAVEL ORDER: TO 636T80001 01ADV NUM: 02 DOC ID: IF 6368291C004 LINE NUM: 001 CHECK ADDRESS CODE: TRNS DATE: 10 11 09 PRINT CK: CHCK ADDR: P.O. BOX 1234 LAST MOD: 10 11 09 PICK UP CK: SCAT: A TRNS TYPE: 04 NO CHECK DISB: Y SFY: TEXAS CITY TX 99999 DISB OFFC: 220 SCHEDULE NUMBER: BUDGET FYS: 10 FUND: 0162A1 STN/SAT: 636 A6 COST CTR/SB: FCP/PRJ: RCAT: JOB NUMBER: DESCRIPTN: TRAVEL ADVAN TRANS AMT: 288.00 02ADV NUM: 02 DOC ID: TV 636T0000101 LINE NUM: 001 CHECK ADDRESS CODE: TRNS DATE: 10 11 09 PRINT CK: CHCK ADDR: P.O. BOX 1234 LAST MOD: 10 11 09 PICK UP CK: SCAT: TRNS TYPE: 02 NO CHECK DISB: SFY: TEXAS CITY TX 99999 DISB OFFC: SCHEDULE NUMBER: BUDGET FYS: 10 FUND: 0160A1 STN/SAT: 636 A6 COST CTR/SB: FCP/PRJ: RCAT:

JOB NUMBER: DESCRIPTN: TRANS AMT: -288.00 THE TV DOCUMENT HAS NOW CREATED AN OUT OF BALANCE ON THE F854 REPORT BETWEEN TWO FUNDS. SOLUTION IS TO INPUT A TWO LINE IF 04 NO CHECK: Y LINE 001 FUND 0160A1 288.00 I INDICATOR LINE 002 FUND 0162A1 288.00 D INDICATOR 5-33 THIS IS A SCREEN SHOT OF THE TWO LINE IF 04 NO CHECK COMMND: DOCID: IF 10 BATID: 636T0000102 SUB STN: STATUS: ACCPT 10/03/09 IMPREST FUND INPUT SCREEN BATCH DATE: TRANS TYPE: 04 IF DATE: BFYS: FUND: CASHIER: AC6360002 AMT: 0.00 SCHEDULE FISC YR: NO CHECK DISB FLAG: Y CHECK TYPE: SEQUENCE NO: COMMENTS TO PRINT: NUM DOCS: NET: ACCT PRD: ACTION: SUB STN: 636 D.O.: COMMENT: PRD COVERED: FROM 10 03 09 TO 10 03 09 CASHIER NAME: VAMC AGENT CASHIER SCHEDULE CAT: A AGENCY SCHEDULE NO: ADDR1: P.O. BOX 12344 ADDR2:

CITY/ST/ZIP: TEXAS CITY TX 99999 5-34 COMMND: 001-001 OF 001 01LINE: STATION/SAT: COST CTR/SUB: GL ACCOUNT: PAYEE: DESCR: TRVL TYPE: MILES: REF DOC ID: LINE: STATION/SAT: COST CTR/SUB: GL ACCOUNT: PAYEE: DESCR: TRVL TYPE: MILES: REF DOC ID: DOCID: IF 10 BATID: 001 636 636T0000102 SUB STN: TRANS TYPE: BFYS: FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: VETERANSFSCJ NAME: FSC J VETERANS TRAVEL ADVANCE TDY ADV NO: 02 TRVL END DATE: 10 03 09 COST: LINE AMT: 288.00 TO 636T00001 LINE: LIQ AMT: 002 636 A6

TRANS TYPE: BFYS: FCP/PRJ: JOB NO: BOC/SUB: REPT CATG: CLSD BFYS: CLSD FUND: VETERANSFSCJ NAME: FSC J VETERANS TRAVEL ADVANCE TDY ADV NO: 02 TRVL END DATE: 10 03 09 COST: LINE AMT: 288.00 TO 636T00001 LINE: LIQ AMT: A6 5-35 STATUS: ACCPT 10/03/09 FUND: 0160A1 TRVL PURP: X I/D: P/F: FUND: 0162A1 TRVL PURP: X I/D: D P/F: ACTION: S TABLEID: TALT USERID: S104 FSC *** TRAVEL ADVANCE LINE INQUIRY SCREEN *** KEY IS EMPLOYEE, TRAVEL TYPE, TRAVEL ORDER, ADVANCE NUMBER, DOCUMENT ID EMPLOYEE CODE: VETERANSFSCJ TRAVEL TYPE: TDY TRAVEL ORDER: TO 636T00001 01ADV NUM: 02 DOC ID: IF 6368291C004 LINE NUM: 001 CHECK ADDRESS CODE: TRNS DATE: 10 11 09 PRINT CK: CHCK ADDR: P.O. BOX 1234 LAST MOD: 10 11 09 PICK UP CK: SCAT: A TRNS TYPE: 04 NO CHECK DISB: Y SFY: TEXAS CITY TX 9999 DISB OFFC: 220 SCHEDULE NUMBER: BUDGET FYS: 10 FUND: 0162A1 STN/SAT: 636

A6 COST CTR/SB: FCP/PRJ: RCAT: JOB NUMBER: DESCRIPTN: TRAVEL ADVAN TRANS AMT: 288.00 02ADV NUM: 02 DOC ID: TV 636T9000101 LINE NUM: 001 CHECK ADDRESS CODE: TRNS DATE: 10 11 09 PRINT CK: CHCK ADDR: P.O. BOX 1234 LAST MOD: 10 11 09 PICK UP CK: SCAT: TRNS TYPE: 02 NO CHECK DISB: SFY: TEXAS CITY TX 99999 DISB OFFC: SCHEDULE NUMBER: BUDGET FYS: 10 FUND: 0160A1 STN/SAT: 636 A6 COST CTR/SB: FCP/PRJ: RCAT: JOB NUMBER: DESCRIPTN: TRANS AMT: -288.00 5-36 02ADV NUM: 02 DOC ID: IF 6368291C004 LINE NUM: 001 CHECK ADDRESS CODE: TRNS DATE: 10 11 09 PRINT CK: CHCK ADDR: P.O. BOX 1234 LAST MOD: 10 11 09 PICK UP CK: SCAT: A TRNS TYPE: 04 NO CHECK DISB: Y SFY: TEXAS CITY TX 99999 DISB OFFC: 220 SCHEDULE NUMBER: BUDGET FYS: 10 FUND: 0160A1 STN/SAT: 636 A6 COST CTR/SB: FCP/PRJ: RCAT: JOB NUMBER: DESCRIPTN: TRAVEL ADVAN TRANS AMT: 288.00 04ADV NUM: 02 DOC ID: TV 636T9000101 LINE NUM: 001 CHECK ADDRESS CODE: TRNS DATE: 10 11 09 PRINT CK: CHCK ADDR: P.O. BOX 1234

LAST MOD: 10 11 09 PICK UP CK: SCAT: TRNS TYPE: 02 NO CHECK DISB: SFY: TEXAS CITY TX 99999 DISB OFFC: SCHEDULE NUMBER: BUDGET FYS: 10 FUND: 0162A1 STN/SAT: 636 A6 COST CTR/SB: FCP/PRJ: RCAT: JOB NUMBER: DESCRIPTN: TRANS AMT: -288.00 5-37 Financial Indicators Financial I ndicator Report Web Address: http:/ / reports.vssc.med.va.gov/ ReportServer/ Pages/ ReportViewer.aspx?% 2fFI NANCE% 2fFY10+Financial+I ndicators+Report&rs:Command=Render OVERVIEW Summary: The Financial Indicators (FIs) were developed to provide a means of evaluating and promoting improvement in financial management. Each indicator has a target; with which compliance is evaluated based on its described criterion and rating scheme. Review Period: The facility/network review period is five (5) work days after national publication of the monthly report on the below-listed intranet web page : This review period is an opportunity for facilities and VISNs to review their financial data and FI ranking (GREEN or RED) based on their financial data. Everyone is encouraged to take advantage of this time to ensure that accurate results are reflected in the monthly report even if the correction will not change your FI ranking. If a facility disagrees with the FI ranking, the facility may request a waiver, routing the request through the VISN CFO, using the Financial Indicator Waiver Request Form. (See Attachment A). The VISN CFO will be notified of the Financial Indicator Waiver Committees decision within ten (10) work days after the national publication of the monthly FI report. (The Financial Indicators Waiver Committees e-mail address is VHA Financial Indicators Waiver Committee.) The VISN CFO is responsible to notify the Facility if the request has been approved or disapproved. Waivers will not be granted for: rejects, lack of staff, input errors, and timing errors/late entry. Approved waivers will be updated in the monthly report and the corrected monthly report will be posted to the web page on or before the next monthly report is published. Approved waivers will be identified by PURPLE on the FI report, and will count as GREEN. This allows for tracking waivers by site over time. Color Scheme: GREEN: No apparent problem RED: Corrective action required indicates a problem that management should review and correct.

Color Scheme: Green: No apparent problem 6-1 FY 2009 Changes: Updates as of August 18, 2009 Aging of Suspense Account 36F3875 (page 15) Criterion: Aging analysis of all suspense fund 36F3875 document entries less than or equal to 60 days old versus any entries greater than 60 days old. Note: The transaction input is day one in the 60 days old count. Aging of Suspense Account 36F3885 (page 16) Criterion: Aging analysis of all suspense fund 36F3885 document entries less than or equal to 60 days old versus any entries greater than 60 days old. Note: The transaction input is day one in the 60 days old count. Outstanding Timecard Percentage Description: Timecards should be posted, certified, and transmitted by the local payroll office in time for Edit 10 processing on the Monday following the end of the pay period. Ratings: Green = Less than or equal to 1% Red = Greater than 1% Criterion: Aging analysis of all travel (Non-PCS) obligated dollar amounts less than 90 days, and all travel (Non-PCS) obligated dollar amounts equal to or greater than 90 days old. NOTE: The transaction input date is day one in the 90 days old count. Criterion: Aging analysis of all travel (Non-PCS) obligated dollar amounts less than 90 days, and all travel (Non-PCS) obligated dollar amounts equal to or greater than 90 days old. NOTE: The transaction input date is day one in the 90 days old count. 6-2 RGSAPTVB FSC 16 REPORT ID: RGSAPTVB *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 1 RSD FORM: 889B ANALYSIS OF FMS OPEN DOCUMENTS (AMOUNTS) - DETAIL TIME: 23:52 RUN DATE: 10/15/09 AS OF 10/15/09 STN: FSC FSC CITY TX VAMC VISN: 16 FUND

BFYS FCP/PROJ DOCUMENT ID 000-030 DAYS 031-060 DAYS 061-090 DAYS 091-120 DAYS 121-180 DAYS OVER 180 DAYS ------ ----- --------- -------------- -------------- -------------- -------------- -------------- -------------- -------------RECEIVABLES 0152A1 05 010040101 BD FSCK5066JX $225.85 0152A1 06 010040101 BD FSCK605V7H $43.63 0152A1 07 512 BD FSC7HAR6494 $1,762.67 BD FSC8HAR6494 $135.59 0152A1 08 512 BD FSC8HAR6494 $271.18 0160A1 05 010040101 BD FSCK5062YC $4,332.30 BD FSCK6003LZ $41.71 010041088 BD FSCK5043D6 $994.60 0160A1 07 010024127 BD FSCK702HAK $3,115.81 BD FSCK702HB3 $939.50 010040101 BD FSCK6025FY $2,326.60 ----------------------------------------------------------------------------------------------------------------------------------UNAPPLIED DEPOSITS 3875 FSC9JV027B/ $1,595.96 FSCE2819NOR $1,128.96 FSCE2831CAR $25.00 FSCE9280BRU $58.07 FSCE9520SCR $126.75 FSCE9620HOP $3.05 FSCE9234DRA $200.00 3885 355766 $6,126.76

-------------------------------------------------------------------------------------------------------------------------------------TRAVEL OBLIGATIONS 0152A1 08 0100401Z9 TO FSCT80046 $779.00 0152A1 07 010042107 RO FSCT70000 $5,132.00 010042113 RO FSCT70000 $3,551.98 RO FSCT70000 $14,504.40 RO FSCT70000 $8,551.84 RO FSCT71001 $6,384.60 0160A1 07 010040115 RO FSCT71450 $228.00 RO FSCT71450 $5,198.00 RO FSCT71450 $500.00 RO FSCT71450 $7,500.00 RO FSCT71450 $5,748.00 RO FSCT71450 $8,209.00 RO FSCT71450 $5,012.00 RO FSCT71450 $78.00 6-3 RGSAPTVB FSC 16 REPORT ID: RGSAPTVB *** DEPT OF VETERANS AFFAIRS (FMS) *** PAGE: 1 RSD FORM: 889B ANALYSIS OF FMS OPEN DOCUMENTS (AMOUNTS) - DETAIL TIME: 23:52 RUN DATE: 11/15/09 AS OF 11/15/09 STN: FSC FSC CITY TX VAMC VISN: 16 FUND BFYS FCP/PROJ DOCUMENT ID 000-030 DAYS 031-060 DAYS 061-090 DAYS 091-120 DAYS

121-180 DAYS OVER 180 DAYS ------ ----- --------- -------------- -------------- -------------- -------------- -------------- -------------- -------------RECEIVABLES 0152A1 08 010040101 BD FSCK8066JX $225.85 0152A1 09 010040101 BD FSCK905V7H $43.63 FMS TABLES FOR RESEARCH DXRF ARHT/ARLT ACTION: R TABLEID: DXRF USERID: S104 FSC *** DOCUMENT CROSS REFERENCE INQUIRY SCREEN *** KEY IS TRANS ID, F/B POINTER, REF TRANS ID, ACCEPDATE, DOC ACTION TRANS CODE: BD TRANS NUMBER: FSCK8066JX REF TRANS ID F/B/A TC NUMBER ----- ----------------01- A LAST BATCH NUMBER: DOC TOTAL: OUTST AMT: ACCEP DOC DATE ACT VENDOR -------- --- -----------10 08 08 E XEMPL CLEARING ACTION: 225.85 225.85 AMOUNT ----------------225.85 ACTION: R TABLEID: DXRF USERID: S104 FSC *** DOCUMENT CROSS REFERENCE INQUIRY SCREEN *** KEY IS TRANS ID, F/B POINTER, REF TRANS ID, ACCEPDATE, DOC ACTION TRANS CODE: BD 01- TRANS NUMBER: FSCK905V7H DOC TOTAL: OUTST AMT: REF TRANS ID ACCEP DOC

F/B/A TC NUMBER DATE ACT VENDOR ----- ----------------- -------- --- -----------A 08 05 09 E XEMPL LAST BATCH NUMBER: CLEARING ACTION: 43.63 43.63 AMOUNT ----------------43.63 6-4 FMS TABLES ARHT/ARLT ACTION: R TABLEID: ARHT USERID: S104 FSC *** RECEIVABLE HEADER INQUIRY SCREEN *** KEY IS TRANS CODE, DOC NO TRANS CODE: BD DOC NUM: FSCK8066JX DOC TYPE: DOCUMENT DATE: 10 06 08 COMMENTS: PAYER CODE/NAME: XEMPL / EX EMPLOYEE-RECV ONLY ADDR1: VHA/CFO OFFICE ADDR2: 810 VERMONT AVE NW CITY/ST/ZIP: WASHINGTON DC 20420 0001 COLL DUE DATE: LAST BILL DATE/AMT: / PRINT BILL: N BILL PRINT DATE: BILLED AMT: INT RATE: 0.000 INT APPLY DATE: INTEREST AMT: TEXT TYPE: ADM CHGS APPLY DATE: ADM CHGS AMT: WAIVER FLAG: W PEN APPLY DATE: PENALTY AMT: DUNNING COUNT: 00 LAST DUN DATE: TOTAL AMT: OVERDUE STATUS: OVERDUE DATE: COLLECTED AMT: WRITE-OFF FLAG: WRITE-OFF DATE: WRITE-OFF AMT: WRITE-OFF REASON:

DOC CLOSE DATE: OFFSET AMT: OFFSET: N OFFSET APPLIED: 0.00 CLOSED AMT: OVRPYMT CAUSE: CASE HISTORY FLAG: N REPRINT BILL AMT: AGREEMENT NO: OUTSTANDING RECV AMT: SUB STN: FSC 0.00 225.85 0.00 0.00 0.00 225.85 0.00 0.00 0.00 0.00 0.00 225.85 ACTION: R TABLEID: ARLT USERID: S104 FSC *** RECEIVABLE LINE INQUIRY SCREEN *** KEY IS TRANS CODE, DOCUMENT NO, LINE TRANS CODE: BD DOC NO: FSCK8066JX LINE: 001 BFYS: 08 FUND: 0152A1 TRANS TYPE: 20 STATION/SAT: FSC / FCP/PRJ: 010040101 JOB NO: COST CTR/SUB: 843100 / 00 BOC/SUB: 1101 / 02 REPT CATG: REV SRCE/SUB: TEXT TYPE: UPD BUD: N CLSD BFYS: CLSD FUND: REF INVOICE: REF INV LINE: GL ACCT: REF TC: REF NO: REF LINE: LINE AMT: 225.85 DESCR: AR_INTERFACE COLLECTED AMT: 0.00 INT RATE: 0.000 CLOSED AMT: 0.00 ADV NO:

WRITE-OFF AMT: 0.00 TRVL TYPE: OFFSET AMT: 0.00 SOURCE: OFFSET APPLIED: 0.00 TYPE OF OVERPYMT: 6-5 FMS TABLES ARHT/ARLT ACTION: R TABLEID: ARHT USERID: S104 FSC *** RECEIVABLE HEADER INQUIRY SCREEN *** KEY IS TRANS CODE, DOC NO TRANS CODE: BD DOC NUM: FSCK905V7H DOC TYPE: DOCUMENT DATE: 08 05 09 COMMENTS: PAYER CODE/NAME: XEMPL / EX EMPLOYEE-RECV ONLY ADDR1: VHA/CFO OFFICE ADDR2: 810 VERMONT AVE NW CITY/ST/ZIP: WASHINGTON DC 20420 0001 COLL DUE DATE: LAST BILL DATE/AMT: / PRINT BILL: N BILL PRINT DATE: BILLED AMT: INT RATE: 0.000 INT APPLY DATE: INTEREST AMT: TEXT TYPE: ADM CHGS APPLY DATE: ADM CHGS AMT: WAIVER FLAG: W PEN APPLY DATE: PENALTY AMT: DUNNING COUNT: 00 LAST DUN DATE: TOTAL AMT: OVERDUE STATUS: OVERDUE DATE: COLLECTED AMT: WRITE-OFF FLAG: WRITE-OFF DATE: WRITE-OFF AMT: WRITE-OFF REASON: DOC CLOSE DATE: OFFSET AMT: OFFSET: N OFFSET APPLIED: 0.00 CLOSED AMT: OVRPYMT CAUSE: CASE HISTORY FLAG: N REPRINT BILL AMT: AGREEMENT NO: OUTSTANDING RECV AMT:

SUB STN: FSC 0.00 43.63 0.00 0.00 0.00 43.63 0.00 0.00 0.00 0.00 0.00 43.63 ACTION: R TABLEID: ARLT USERID: S104 RMJ *** RECEIVABLE LINE INQUIRY SCREEN *** KEY IS TRANS CODE, DOCUMENT NO, LINE TRANS CODE: BD DOC NO: FSCK905V7H LINE: 001 BFYS: 09 FUND: 0152A1 TRANS TYPE: 20 STATION/SAT: FSC / FCP/PRJ: 010040101 JOB NO: COST CTR/SUB: 843100 / 00 BOC/SUB: 1101 / 02 REPT CATG: REV SRCE/SUB: TEXT TYPE: UPD BUD: N CLSD BFYS: CLSD FUND: REF INVOICE: REF INV LINE: GL ACCT: REF TC: REF NO: REF LINE: LINE AMT: 43.63 DESCR: AR_INTERFACE COLLECTED AMT: 0.00 INT RATE: 0.000 CLOSED AMT: 0.00 ADV NO: WRITE-OFF AMT: 0.00 TRVL TYPE: OFFSET AMT: 0.00 SOURCE: OFFSET APPLIED: 0.00 TYPE OF OVERPYMT:

6-6 F911 Report vs Macro Accessing Ken Hudson Financial Macros through Sharepoint 1. Go to: http://vaww.vha.vaco.portal.va.gov/sites/OF/CFOFO If you do not have access to this Sharepoint, you will receive an Error: Access Denied. Click on the Request Access link displayed on the page and follow the instructions. Shortly after, you should receive an email with permission to access the Sharepoint Site. 2. Once on the site: Click on Shared Documents on the list to the right. Click on Monthly Recon Macros for Office 2007 (or 2003 if you are using MS Office Suite 2003) Click on F911_V12.4_2007 3. Once the spreadsheet is downloaded you have to enable the Macro Content. Click on Options in the Security tab. Click on Enable Content then click OK. 4.Follow the instructions on the Macro to download your F911 report from RSD. All requests for new Financial Macros and the management of all existing Financial Macros in the Shared Documents should be sent to Ms. Yong Osborne at [email protected] or #512-326-6827. 7-1 Fund 0111 0111 0152A1 0152A1 0160A1 0160B2 0160B2 0160B2 0160B2 0161A1 0161A1 0162B2 0162B2 0162B2 0162B2 0162B2 0160A1 0162A1 0152A1 1435 1435 1435 1435 1435 1435 1807 1807 1807 3220 3220 3220 3220 3220 3220

3220 3220 5287.1 5287.3 528707 BFY 98 93 06 07 07 06 07 07 08 07 08 06 07 07 08 06 07 06 07 06 07 07 08 06 07 06 07 08 08 08 05 06 05 06 07 06 05 06 05 05 06 07 08 09 06 07 06 08 08 06 Number 1730 4560 480F 490G 490G 3107 490G 5700 6100 490G 6100

3107 490G 490G 5700 6100 4610 4610 4610 1369 1369 1369 1369 1369 5320 1099 1099 5909 1369 1369 1369 1369 1369 1369 1369 5320 5909 5909 5201 G/L Account Ending Balance Name Debit Credit BUILDINGS 21,784.00 SUBALLOT AVL 15.36 UNPD U/O-FED 22,535.00 PD EXP-FED 714,339.34 PD EXP-FED 242,089.67 UNEX APP-USE 25,742.77 PD EXP-FED 946,711.40 APPR USE 25,742.77 OPERATNG EXP 611,242.77 PD EXP-FED 68,153.93 OPERATNG EXP 28,552.25 UNEX APP-USE 5,102.69 PD EXP-FED

11,937.85 PD EXP-FED 2,590.00 APPR USE 5,102.69 OPERATNG EXP 5,102.69 ALLW AVAILABLE FOR OBLIG 29,753,045.40 ALLW AVAILABLE FOR OBLIG 3,232,177.12 0.00 ALLW AVAILABLE FOR OBLIG 3,685,819.05 0.00 ALW LOSS-PFA 0.00 ALW LOSS-PFA 0.00 ALW LOSS-PFA 0.00 ALW LOSS-PFA 1,096.24 ALW LOSS-PFA 1,713.41 PEN/FIN-REV 41,025.73 CAN CK-LIM L 10.86 CAN CK-LIM L 56.00 CONTR REVEN 10.86 ALW LOSS-PFA 0.00 ALW LOSS-PFA 0.00 ALW LOSS-PFA 0.00 ALW LOSS-PFA 0.00 ALW LOSS-PFA 0.00 ALW LOSS-PFA 1,076.41 ALW LOSS-PFA 1,438.66 PEN/FIN-REV 83,641.93 CONTR REVEN 359.00 CONTR REVEN 645.50 REIM-OTHER 24,287.36 7-2 Trial Bal Normal Page No Comments D5 70

NB 9 C 202 C4 223 C4 224 D4 220 C4 233 C4 220 D4 220 C4 234 D4 221 D4 222 C4 222 C4 235 C4 222 D4 222 D 208 D 119 D 134 C 147 C 163 C 185 C 208 C 227 C 208 NB 186 NB 209 D 186 C 120 C 135 C

148 C 164 C 187 C 210 C 229 C 210 D 192 D 193 C 216 LEGEND D - Debit account balance. C - Credit Account Balance E - Either Debit or Credit balance A - Austin Finance only (includes PAID transactions) CO M - Central Office proprietary accounts only. - Manila only. EXPLANATIONS 1 - Write-offs will cause a debit balance in these accounts. 2 - Allowance for bad debt for Med Care receivables recorded in AMAF 3 - Lost discounts and interest expense to be transferred to 0160. 4 5 - Can be opposite balance in prior year (e.g. refund in current year of expense paid in a prior year)

- Assets must be manually moved to AMAF. 6 - Allowance for Contractual Adjustments in AMAF - Tricare & Medicare reimbursement bills only 9 - Can be a credit balance if you write-off a credit to inventory due to reversing an RC/RT 10 - Payroll transactions may process debit transactions 7-3 (See #6 below). COMMON F911 VS MACRO ISSUES As noted in each station's worksheet, please be advised that if the normal entry is a C4 or D4 and the BFY is prior year, the actual account balance can be opposite of the normal balance if it was caused by specific prior year transactions; however, each facility needs to review each account listed in their worksheet and determine the cause of the abnormality and take necessary corrective actions, accordingly. A brief description of the corrective action taken on each abnormal balance should be documented using the "insert", "comment" option in the excel worksheet. Kindly collect the completed worksheets directly from your facilities and have the file sent back to "VHA CFO Financial Analyses Shared Mailbox" with your VISN number on the subject line. Abnormal balances in SGL accounts 1319, 1329, 1339, and 1369 Kindly be advised that the Central Office is currently responsible for recording allowance for bad debt for non-healthcare receivable. CO will process a SV to correct the abnormality. Until this function returns to facilities we are asking facilities not make any adjustments into the allowance accounts (SGL) 1319, 1329, 1339, and 1369 for Funds 1435, 3220, 3200, and AMAF except the normal write off transactions. Questions concerning this request should be forwarded to "VHA CFO Financial Analyses Shared Mailbox" or you may call Sylvia Nieto at 202-461-6567.. Stations should not reverse the SVs processed by CO. Debit balances in account 490F These typically occur because of payments going in as Federal vendor ID number get changed to Non-Federal and when the AD hits it causes the abnormal balances. A BL transaction can be done by FSC Accountants. Send a JV request to debit 490N and credit 490F for the amount. The 490N balance is supposed to be in agreement with all of the non-federal payables (2000 series) accounts. Send JV (1017 form) to FSC Accountant. Because these are budgetary accounts, reference the Cost Center/Accounting Classification Code/Fund Control Point/Budget Object Code to use for the entry. Debit balances in account 490G These typically occur because of expenditure transfer transactions between funds that use the stations vendor ID instead of the non-federal vendor ID against which the initial expenditures were processed. Expenditure transfers with a federal vendor ID post to 490G while transfers using a non-federal ID post to 490P. IFCAP uses the station vendor ID instead of the US Bank ID on credit card ET transactions so stations cant prevent debits in 490G resulting from credit card ETs. For other types of expenditure transfers, stations can eliminate this problem by using the actual vendor ID or MISCN. To correct existing debits, stations can identify expenditure transfers that created the problems, reverse them and repost them with the correct vendor ID or MISCN. Balances in GL 1099 & 5239 in the invalid MCCF Funds As canceled checks are processed related to refund payments made from the old MCCF fund structure (5287, 5287.1, 5287.3, 5287.4), the GL transactions post against those invalid funds. These balances should be cleared by moving them to the appropriate MCCF fund in the new base BFY 05 fund structure (e.g. 528701, 528703, 528704, etc). To accomplish this, create a JV form (1017) with the entries needed to reverse the balances from the improper fund and move them into the correct fund. The JV should also include revenue source code(s) as they are required for a JV in FMS. The JV form should be submitted to stations FSC trial balance accountant for approval and processing. 7-4 COMMON F911 VS MACRO ISSUES Subject: Procedure to change vendor for credit card reconciliation ET transactions Sandra Cole sent me the instructions below on how to change the vendor for IFCAP generated ET transactions. The change has worked successfully for her station and another station that we service. Please consider making this change as it will keep the 490G issue related to credit card reconciliations from continuing to be a problem. The credit card ET transaction vendor code (Sta. ID) can be changed to the US Bank vendor code (310841368) in the IFCAP Coordinator Site Parameter. MS SECURITY CODE: 10//

FISCAL REVIEW OF VRQ: NO// CARRY FORWARD 4TH QTR REQUESTS: NO// FMS-ET VENDOR CODE: 546VAH000// 460358360 FMS-ET ALTERNATE ADDRESS IND.: RANGE OF % FOR RECONCILING AMT: 0// STATION NUMBER: Select IFCAP Application Coordinator Menu Option: Subject: RE: Improper balances in 490G/490P from expenditure transfers As noted in my original message, the ET transactions generated by credit card reconciliations in IFCAP improperly post against 490G in FMS. The number of credit card ET transactions generated at stations will likely make it difficult to correct the debit balance related to them. The question has come up from stations that have corrected their debit balances from other sources, but are concerned about the time needed to research the credit card ET transactions. Although clearing these improper 490G balances should be accomplished if possible, it is not expected to be completed for remaining balances determined to be related to credit card ET transactions. Subject: Improper balances in 490G/490P from expenditure transfers Improper balances in the 490G and 490P accounts have been more of an issue this year. Most of these balances are the result of expenditure transfers between funds (EW) or stations (EB) that use the stations vendor ID instead of the vendor ID recorded on the initial expenditure transaction. In most cases the initial expenditure was to a non-federal source so the posting was a credit to 490P. When the transfer is recorded with the stations vendor ID, the posting debits 490G on the side transferring the cost and credits 490G on the side receiving the cost. This results in an improper 490G balance. Expenditure transfers should use the vendor ID from the initial expenditure transaction whenever possible. For lump sum expenditure transactions of non-federal expenditures, using MISCN will also properly post against 490P. The other known problem in this area is the ET transactions generated by purchase card reconciliations in IFCAP. They post against 490G while the credit card transactions use the US Bank vendor ID and post to 490P. This is not an issue if the ET just moves the charge between FCP/ACCs within a fund as the posting to 490G will net out on the trial balance. It is an issue when these ET transactions move charges between BFYs or funds as it leaves the improper 490G balances. 7-5 Other possibilities: Kindly consider the following steps for correcting abnormal balances due to contract holdbacks: 1. Check FMS table GLTS if you find debt on 2122 and credit on 2121 or 2130 Station needs to research. 2. Research and identify the document that caused the problem. 3. Prepare 1017G journal voucher form and send to NAS Accountant for processing. Balances in accrued salaries GL 2210 in expired years (both debits and credits) SV 51 Offsetting balances in GL 2121 and 2122 Debit balances in GL 2994 The normal nationwide balance for GL 422B is a debit, but the station balance is normally a credit. We havent received a response on whether this needs to be corrected. Since the nationwide balance is a debit anyway, ignore this item until Supply Fund requests the corrections. Other items: Footnotes to the chart for GL accounts that can have opposite balances in expired years. Some of the most frequent examples of this are GL accts like 3107, 490G, 490P, 5200, 5201, 5700 and 6100. . 7-6 The 5114 and 5115 (MCCF 5287**) improper balances are because the reversal of the 9/30/08 accrual entry for these in October was probably greater than the accrual entry posted at the end of the current month. Financial Policy is requesting a change in the accrual process at yearend to resolve this problem for FY09. Proposal is for the SV17 and SV 18 accrual transaction to reverse for all months except for the end of September accrual. That accrual will not reverse in early October eliminating the improper balance issue for this account. Here are some synopsis of some of the changes to the normal balance spreadsheet and other related issues based on review of the new F911 macro. Please see the list below:

1013 and 1024 are now valid for MCCF (5287**). The 1013 entry is coming in on CR 05 transactions. 1024 is picked up in 528706 on the PAID to FMS interface for parking payroll allotments. 1024 is valid in fund 3220. This is picked up on the PAID to FMS interface for payroll deductions for garage without quarters. 1036 is valid in fund 3875. Valid for input to this fund related to Payroll IPAC activity. 1720 is valid as a debit in AMAF. WIP for projects not capitalized at the time an appropriation is canceled is moved to AMAF. This balance would only continue to be valid until the project reaches capitalization status. 3100 and 4540 are valid with either balance in funds 4138 and 4538. 4350 is valid with either balance in funds 4537B2 and 4537B3. These funds are being run through the FMS annual close cancellation process in a similar manner to appropriations after 5 expired years. GL 4350 reflects the canceled resources. Most of the 9000 series accounts have been changed to valid as either balance. Many of these accounts can have opposite balances in prior years so the flag on the chart has been changed to "either". GL accounts 9052-9055 and 9201-9206 are exceptions to this change. They will continue to maintain the normal balance indicators that they have in the past. 7-7 The FMS transaction group completed its 2006 review of the FMS Proforma Transactions. One item on the agenda was the mixture of revenue accounts being used on the MCCF (5287**) transactions in fund category M. Some of the transactions in this category date back to the time prior to the 5287 point accounts when VA was required to return most of these collections to Treasury. The revenue transactions at that time used GL accounts 5902, 5903, and 5909 in the other revenue account series similar to the transactions in the Treasury GFR funds like 1435 and 3220. With the implementation of the 5287** point account structure and VA retaining these collections, many of the more recently added transactions in this fund category use GL 5200 and 5201. One problem arising from the use of these two sets of revenue accounts in improper balances remaining after posting collection activity. Examples from stations of situations include where a receivable was established that posted to GL 5201 in FY 05, but the collection transaction posted to GL 5902 in FY 06 resulting in an improper balance in GL 5201. In an effort to resolve this problem for future years and make the MCCF revenue postings more consistent, all of the transactions In fund category M that post to GL 5902, 5903, and 5909 were changed as listed below: All transactions with GL 5902 now use GL 5201 All transactions with GL 5903 now use GL 5200 All transactions with GL 5909 now use GL 5239 GL 5239 is a new account in FMS which was established to replace GL 5909 for tracking refunds of collections. 7-8 AR Issues Here are examples of open AR issues that are creating abnormal balances. These currently would require manual input to correct existing balances, but ultimately would need AR package changes to resolve the on-going problems: The AR Data Collector sends a SVP2 to record an accrual for the amount of interest/admin (fees) due on open bills which debits GL 1360. It also sends a WR P4 to record the amount of fees that were due on the bills that were actually written off which credits GL 1360. The accrual reverses first thing the next month. As long as the monthly accrual debit to GL 1360 is greater than the amount of actual write-offs, the 1360 balance will be a normal debit balance. As soon as the amount of actual write-offs exceeds the amount due from open bills, 1360 will have an opposite balance. When the AR Data collector sends the WR P4 to record the amount of fees that were due on bills that were written off, GL 1369 is debited the same way that all receivable allowance accounts are debited for actual write-offs. GL 1369 is supposed to be an allowance account, but the Bad Debt report which computes all the allowances for doubtful accounts does not compute an allowance for the fees. Therefore, there is no offsetting credit amount recorded to GL 1369. The stations have no way of computing an estimated allowance for doubtful fees because the necessary data is recorded in the MCCF programming. The debit balance in 528701 GL 1319 is caused because the Bad Debt report which transmits the allowance accrual only credits 528703. Actual write-offs are recorded in the correct MCCF point account which debits 1319. All MCCF point account 1319 balances net to a credit balance and equal the current month's allowance estimate from the Bad Debt Report.

See Alert: Volume 2008, Issue 10 February 5, 2005 7-9 Annual Close Memo Section 9 ANNUAL CLOSE AND TRIAL BALANCE CLOSING THE BOOKS 5000, 6000, AND 7000 3310 ANNUAL APPROP. 4610 4650 ALL DISBURSING AUTHORITY ACCOUNTS CLOSE TO 1010 9-1 CLOSING THE BOOKS The following Budgetary Accounts will NOT CLOSE at the end of the Year: 425F Reimbursements - Fed Receivable 490F - Unpaid Expended Authority Federal 490N - Unpaid Expended Authority Public 9-2 CLOSING THE BOOKS BFY and Ending BFY 05 Travel Obligations - Must be Reversed BFY 05 and Ending BFY 05 Advances Collect, Write off or Reclassify

BFY 05 and Ending BFY 05 Receivables - Moved to 3200 during annual close BFY 05 and Ending BFY 05 WIP Review and move as necessary 9-3 CLOSING THE BOOKS Ensure Manual accruals have a reversal period of 01/11 FY10 TriCare bills are moved to FY11 Ensure available unobligated balances have sufficient funds to cover G/L 1321 9-4 TRIAL BALANCE COMMON QUESTIONS/PROBLEMS Allowance accounts must have a Credit Balance WIP must be a Debit Balance and should not be in AMAF Liability accounts (2XXX) must have a Credit Balance 48XX - Should always net to a Credit balance in both CY and PY 9-5 TRIAL BALANCE COMMON QUESTIONS/PROBLEMS 49XX - Should always net to a Credit balance in CY PY may be Debit balance due to adjustments 5XXX - Should always be a Credit balance in CY PY may be Debit balance due to adjustments 6XXX - Should always be a Debit balance in CY PY may be a Credit balance due to adjustments 9-6 Journal Vouchers (JVs) JOURNAL VOUCHER (OF 1017-G) a. OF 1017-G will be used for the following purposes: (1) To document expenditure transfers and adjustments between appropriation, fund and receipt accounts which affect a single VA station. (2) To document general ledger transactions when it is not feasible to make entries from journals or basic documents. Likewise, adjustments of previous ledger entries will be made through the medium of OF 1017-G.

(3) To document accruals and in transit transactions at the close of the month. The transactions will be either listed and totaled on the OF 1017-G or worksheet attached thereto. This same document can be used to record reversal of transactions at the beginning of the subsequent month. (4) To document Supply Fund cash sales to support the SF 224, Statement of Transactions. The form will be prepared monthly marked "memo record for file". It will not be posted to the accounting records. b. OF's 1017-G will be assigned by the same employees authorized to certify SF's 1081 (par. 2C.04h). A full and complete description of the transaction will be made and the voucher will be conspicuously marked "EXPENDITURE TRANSFER" or "ADJUSTMENT," indicating the nature of the document. Each voucher will be adequately described and supported by working papers cross-referenced to documents or accounts when necessary for full clarification. c. OF's 1017-G will not be submitted to the Treasury, however, they will be reported in section I of the SF 224, and both the charge and credit amounts must agree. All OF's 1017-G prepared between ALC 36001200 CALM and other VA agency location codes will be processed and reported on the CALM SF 224 report. The original OF 1017-G must be forwarded to the Austin DPC (362B1) no later than the 22d calendar day of the month. d. OF 1017-G will be prepared in an original only. 10-1 JOURNAL VOUCHER Appropriation Explanation Section A Section A and B Doc ID # 104JV1276 Line 001 "I" 3107 1021 ET 480N 490P 6100 5700 J.V. No. ET JV1276 28-May-09 Credit Debit 2,735.38 2,735.38 2,735.38 2,735.38 2,735.38 2,735.38 2,735.38 2,735.38 2,735.38 2,735.38 2,735.38 2,735.38 RT Station Obligation NO: 612C91068 BFY: 09 FUND: 0160A1 COST CENTER: 822300 00 ACCOUNT CLASS CODE: 010022300 BUDGET OBJECT CODE: 2631 Section B Line 002 "D"

ET 1021 3107 490P 480N 5700 6100 RT Station Obligation NO: 607C90076 BFY: 09 FUND: 0160A1 COST CENTER: 822400 00 ACCOUNT CLASS CODE: 0100224V1 BUDGET OBJECT CODE: 2592 Payment made on 3/31/09 (DATE) TO Siemens Med Solution (Vendor) From PAT C90076 STATION 607 S/B FROM PAT C91068 STATION 612 Total $16,412.28 16,412.28 Prepared by: 28-May-09 (Signature) (Date) (Signature) (Date) Title Approved by: 28-May-09 Title Austin (FOS) prepares a JV to move expense to correct obligations. 10-2 ACTION: R TABLEID: PVHT USERID: S104 FSC *** VOUCHER HEADER INQUIRY SCREEN *** KEY IS VENDOR CODE, TRANS CODE, VOUCHER NO, TRAVEL ADV NO VENDOR CODE: 952802182 TRANS CODE: ET VOUCHER NO: 104JV1276 NAME: SIEMENS MED SOLUTIONS DIAGS IN TRAVEL ADV NO: ADDR1: SIEMENS DIAGS PRODS NO CHK DISB: N ADDR2: 5210 PACIFIC CONCOURSE DR D.O.: 220 ADDR3: FA IND:

CITY/ST/ZIP: LOS ANGELES CA 900455544 OCR PRINT: N DESCRIPTION: PROMPT PAY TYPE: CHECK TYPE: N VOUCHER TYPE: 1 FEE CODE: CORSPDNCE VENDOR CODE: AGREEMENT NO: FORCE CHECK: N DISB RUN NO: 00000 SCHD FISC YR: SCHD CATG: SCHD TYPE: SCHD NO: VOUCHER DATE: 05 28 09 MANUAL ADDR CHANGE: N VOUCHER AMT: SCHD DATE: FISCAL APRV: HOLDBACK AMT: CLOSED DATE: 05 28 09 DISB INFO CHANGED: N CLOSED AMT: BENEFICIARY: OUTST AMT: ACCT STN: ******* SUBMIT STN: 104 N TRANSIT AMT: DIRECT DISB NO: JV1276 ADV LIQ AMT: INTR AGCY SYMBOL: LIQ AMT: COMMENTS TO PRINT: DISC %/DAYS/PE TERM: 0.000 / 00 / 00 ; 0.000 / 00 / 00 ; 0.000 / 00 / 00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10-3 ACTION: R TABLEID: PVLT USERID: S104 AFA *** VOUCHER LINE INQUIRY SCREEN *** KEY IS VENDOR CODE, TRANS CODE, VOUCHER NUMBER, TRAVEL ADV NUMBER, LINE NUMBER VENDOR CODE: 952802182 TRAVEL ADV NO: TRANS CODE: ET VOUCHER NO: 104JV1276 LINE NO: 001 VENDOR INV: VI LINE NO: INV DATE: LOG DATE: ACCP/DEL DATE: BFYS: 09 FUND: 0160A1 TRANS TYPE: 01 ADM/OFF: 10

STATION/SAT: 612 LINE AMT: 2,735.78 FCP/PRJ: 010022300 JOB NO: CLOSED AMT: 2,735.78 COST CTR/SUB: 822300 00 BOC/SUB: 2631 DISB AMT: 2,735.78 REV SRCE/SUB: REPT CAT: IN TRANSIT AMT: 0.00 REF DOC NO: SO 612C91068 REF DOC LINE: 001 ADV LIQ AMT: 0.00 REF ADV NO: REF ADV LINE: LIQ AMT: 2,735.78 PAY ADV: ADV: OVRD ACCT: CLSD BFYS: CLSD FUND: DESCRIPTION: PD607C90076 OVERRIDE OFFSET ACCT: RELATED GBL: QTY: 0.00 PROMPT PAY: N DISCOUNT %/DAYS: 0.000 / 00 DISC LOST RSN CODE: INTEREST REASON: UNAPPLIED DEPOSIT NO: CT 607C9007607 hit obligation SO 607C90076 (incorrect one). Line 001 is moving expense to obligation SO 612C91068 (the correct one), which is being referenced in the above document. 10-4 ACTION: R TABLEID: PVLT USERID: S104 FSC *** VOUCHER LINE INQUIRY SCREEN *** KEY IS VENDOR CODE, TRANS CODE, VOUCHER NUMBER, TRAVEL ADV NUMBER, LINE NUMBER VENDOR CODE: 952802182 TRAVEL ADV NO: TRANS CODE: ET VOUCHER NO: 104JV1276 LINE NO: 002 VENDOR INV: VI LINE NO: INV DATE: LOG DATE: ACCP/DEL DATE: BFYS: 09 FUND: 0160A1 TRANS TYPE: 01 ADM/OFF: 10 STATION/SAT: 607

LINE AMT: -2,735.78 FCP/PRJ: 0100224V1 JOB NO: CLOSED AMT: -2,735.78 COST CTR/SUB: 822400 00 BOC/SUB: 2592 DISB AMT: -2,735.78 REV SRCE/SUB: REPT CAT: IN TRANSIT AMT: 0.00 REF DOC NO: SO 607C90076 REF DOC LINE: 001 ADV LIQ AMT: 0.00 REF ADV NO: REF ADV LINE: LIQ AMT: -2,735.78 PAY ADV: ADV: OVRD ACCT: CLSD BFYS: CLSD FUND: DESCRIPTION: S/B612C91068 OVERRIDE OFFSET ACCT: RELATED GBL: QTY: 0.00 PROMPT PAY: N DISCOUNT %/DAYS: 0.000 / 00 DISC LOST RSN CODE: INTEREST REASON: UNAPPLIED DEPOSIT NO: Line 002 is returning funds back to SO 607C90076. 10-5 THE END

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