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Fiscal Aspects: 1358 Process, B09
Reconciliation Kathy Lichtenberg , Cost Accountant-
(St. Louis) Donna Roffol, Pharmacy Tech-
(Pittsburgh)
Appropriation Law
Purpose – Appropriations shall be applied only to the objects for which the appropriation was made
Time – Obligations must occur within the time limits applicable to the appropriation
Amount - Obligations and expenditures must be within the amounts Congress has established
CO Policy
Use of Estimated Miscellaneous Obligation (VA Form 4-1358) for Prime Vendor, May 2008
Separation of Duties – Must have two different names, Requestor and Approver
Current Contract Number Complete Purpose – i.e. “McKesson Prime
Vendor charges for March 2010”
1358 Obligations
Must be set up in VISTA/IFCAP on first day of month
Must be closed timely Over-obligation throughout the year – tying
up funds in 1358
September 1358
Unliquidated balance on 1358 should equal Authorization Balance at end of September
B09 charges which hit FMS in October should be charged to obligation number on B09 report – may be September or October
October charges cannot be charged to September 1358 to use up prior FY funds
FMS Access
FMS is Austin system and System of Record Access granted on Form 9957 Functional Task Codes for Read Only Access Submitted by your local ISO to the FSC Fiscal can provide FMS training
Drug Reconciliation – What Needs to
Happen?
Kathy Lichtenberg , Cost Accountant-(St. Louis)
Donna Roffol, Pharmacy Tech-(Pittsburgh
Daily ActivityFiscal Actions
Correct rejected CD transactions in FMS Rejects are corrected to reflect current 1358 Process 1358 increases/decreases
Daily ActivityPharmacy Actions
Print open transactions from McKesson website
Post transactions to 1358 as Daily Activity entries
Credits (TPC, CB) are posted to current month 1358
Increase/decrease 1358 as necessary
B09 ReconciliationFiscal Actions
Print B09 Report on Monday morning Notify FSC of transmission issues Verify B09 postings for each account match
the postings in FMS Process journal vouchers in FMS to move
erroneous charges between obligations Liquidate individual invoices on 1358 in
IFCAP/VISTA
B09 ReconciliationFiscal Actions
Verify Unliquidated balance on 1358 equals
outstanding balance of 1358 in FMS Correct any discrepancies Confirm with Pharmacy that Authorization
Balance equals Unliquidated balance
B09 ReconciliationPharmacy Actions
Print B09 report on Monday morning Verify postings on B09 report match your
Daily Activity entries After Fiscal completes 1358 liquidations,
verify Authorization Balance equals Unliquidated Balance
Help! We don’t balance!
Verify all daily entries and liquidations are posted correctly, i.e. typos
Pharmacy corrects daily entries Fiscal corrects liquidations Verify daily entries match B09 report and/or
what Fiscal has corrected rejects to read
1358 & B09 Reports: Using Them Wisely
Kathy Lichtenberg , Cost Accountant-(St. Louis)
Donna Roffol, Pharmacy Tech-(Pittsburgh)
B09 ReportPrime Vendor Line Item Report
Transmitted from FSC on Monday mornings Includes CD transactions for the previous
Monday through Friday All charges for one account are shown under
one Document ID number and show as one total for the day on DXRF table in FMS
B09 Report, continued
Obligation Number in FMS column determines which 1358 is charged in FMS
Valid Obligation Number charges or credits that obligation, open or closed
Invalid Obligation Number causes reject in FMS
Fiscal enters correct obligation number in FMS and corrects reject
1358 – What do my Balances Mean?
Authorization Amount is entire amount obligated
Authorization Balance is your available balance; the portion of the Authorization Amount which you have not entered Daily Activity entries for, and should equal the Unliquidated Balance
Cumulative Authorization Amount should equal Authorization Amount
1358 – What do my Balances Mean?
Liquidations are postings by Fiscal to match B09 report postings
Unliquidated Balance is your available balance and should equal your Authorization Balance
Why a 1358? Why not a 2237?
1358 used instead of 2237/purchase order because 1358 provides tracking mechanism
Provides accurate picture of monthly/quarterly/yearly expenditures
Questions????
References
Use of Estimated Miscellaneous Obligation (VA Form 4-1358) for Prime Vendor, Department of Veterans Affairs, VHA, dated May, 2008
Contacts
Kathy Lichtenberg, Cost AccountantJefferson Barracks [email protected]
Donna Roffol, CPhT, Narcotic/Procurement TechPittsburgh [email protected]
Thought for the Day
“To care for him who shall have borne the battle and for his widow and his orphan"
by Abraham Lincoln
