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I n t e g r i t y - S e r v i c e - E x c e l l e n c e
Headquarters Air Force Services Agency
HQAFSVA/SVFAA
DSN 487-3480
AF Services P-Card
Accounting
1
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
OVERVIEW
PCard Method of Payment Recording PCard Purchases PCard Reconciliation Process PCard Reconciliation Reports Common PCard Transaction Errors Accrual Process Rebates
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
PCard Program Pay and Confirm Invoice
Billing occurs throughout month Paid upon receipt No accounts payable
Contract award payments using PCard Contracting Officer Warrant limit or $100K, whichever is
lower IPC temporarily increases cardholder spending limit for
amount of invoice Generates bank transaction file
JPMC forwards to AFSVA 7 days after post date Interfaces with CMIP and FMS Interfaces with Accounts Payable
Automatically records GL entries Accounts Payable processes PCard payments up to 7 business days
after the last calendar day of each month (reduces accrual) Awards selected for PCard payment do not flow to Accounts Payable
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
Department Card Payments
Department Card (AFNAFPO) Payments Cardholder will notify person initiating the
Purchase Request & Funds Certifier at the base to verify acctg string prior to payment
Payments for department card transactions can be identified by last 4 of the cardholder account number
Dept cardholders:Hospitality & Recreation
Kimberly Coffee 5636
Lupe Godoy 5628
Business & Operations
Lindsey Moore 7806
Maria Candelaria 9338
AFNAFPO DSN 487-6931
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
Reconciliation
Ensure all transactions reported through PaymentNet have correctly interfaced in the general ledger Match the daily CMIP PCard total to FMS detail
listing/journal postings Additional reconciling tools
CMIP PCard Detail Listing, DV Journal postings PaymentNet Transaction Detail by Hierarchy Report
Or Transaction Detail with Accounting Codes and Notes
GPC Error Charge(s) recorded in GLAC 2990014
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
Cash Mgt Investment Program (CMIP) Message
ZNY EEEEE P 121006Z AUG 09 FM AFSVA RANDOLPH AFB TX//SVFB// TO RUCLBMA/96SVS EGLIN AFB FL//SVF// INFO RUVAFMC/ HQ AFMC WRIGHT-PATTERSON AFB OH//SVF// BT UNCLAS E F T O FOUO
SUBJECT- CMIP STATEMENT FOR 11 AUG BUSINESS NAFFMB 269 2. IF REMITTANCES WERE POSTED TO YOUR ACCOUNTS THIS DATE, THEY ARE LISTED BELOW. RECORD TO YOUR GLAC 101 IF NOT ALREADY POSTED. DO NOT REPORT THESE TRANSACTIONS TO SVFB IN ANY WAY.
NAFI AMOUNT DESCRIPTION 26900000 26.88- ASSET-INS 3RD Q FY0 26900000 9 .27- LIAB-INS 3RD Q FY0 26900000 5540.01- P-CARD PAYMENT 26900000 51,024.31 AF CLUB CARD NAFI 00 LOC 00 TOTAL 26904004 5.27- ASSET-INS 3RD Q FY0 26904004 2.50- LIAB-INS 3RD Q FY0 26904004 278.78- EGLIN AFB LOD VENDOR PAYMEN CT #85490 26904004 134.64- P-CARD PAYMENT 26904004 38,513.94 AF CLUB CARD NAFI 04 LOC 00 TOTAL 26913006 2.50- ASSET-INS 3RD Q FY0 26913006 2.50- LIAB-INS 3RD Q FY0
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
CMIP File Name
The name of the Detail CMIP Posting Report XXXX.999.JPMCDTL.XX, where XX is the day of the
month.
XXXX.999.JPMCDTL.01 XXXX.999.JPMCDTL.02 XXXX.999.JPMCDTL.03 XXXX.999.JPMCDTL.04 XXXX.999.JPMCDTL.05 XXXX.999.JPMCDTL.06
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
PCard Detail from CMIP
**************** [ PCARD DETAIL CMIP POSTING REPORT ] **************** ______________________________________________________________________ BASE AMOUNT OF LAST FOUR OF CODE CMIPNUMBER POSTDATE CMIPDATE TRANSACTION BILLING ACCT# ------------------------------------------------------------------------------------------------------------------------------- FTFA 5726900000 08/04/09 8/11/09 1,244.12 5995 FTFA 5726900000 08/04/09 8/11/09 47.38 4813 FTFA 5726900000 08/04/09 8/11/09 7.90 7416 FTFA 5726900000 08/04/09 8/11/09 186.75 4151 FTFA 5726900000 08/04/09 8/11/09 2,515.08 6941 FTFA 5726900000 08/04/09 8/11/09 43.40 6941 FTFA 5726900000 08/04/09 8/11/09 577.60 6432 FTFA 5726900000 08/04/09 8/11/09 79.41 6432 FTFA 5726900000 08/04/09 8/11/09 83.54 4189 FTFA 5726900000 08/04/09 8/11/09 263.63 2617 FTFA 5726900000 08/04/09 8/11/09 491.20 2617 FTFA 5726904004 08/04/09 8/11/09 99.00 1035 FTFA 5726904004 08/04/09 8/11/09 24.38 8935 FTFA 5726904004 08/04/09 8/11/09 11.26 8935 ====================================================================== 14 RECORDS PROCESSED WITH A TRANSACTION TOTAL FOR FTFA ==> $5674.65
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
Transaction Detail by Hierarchy
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
Transaction Detail w/Acctg Codes and Notes
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
PaymentNet Error Transactions
Cardholders (CH) and Approving Officials (AO) Responsible for validating line of accounting Review and Approve prior to export
SSC notifies the base of transaction errors Amounts in error are automatically recorded to
GLAC 2990014, GPC Error Charge, in the admin cost center
SSC/Base researches and processes corrections More than 3 Fund Code/CMIP mismatches
“Purch Agent CH” role removed for 90 days CH and AO attend refresher training
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
PaymentNet Error Transactions
Fund Code and/or CMIP do not match Cardholder (CH) changes Fund Code and not CMIP
Only CH or IPC can change fund codes in Payment Net After approval – no changes can be made
IPC did not enter transaction default code
Incorrect Fund Code MWR Accounting String/Lodging Fund Code
FMS debits Lodging GLAC 2990014, GPC Error Charge FMS credits Lodging GLAC 1010000, Cash In Bank No expense posted MWR CMIP charged correctly
SSC processes GLAF to correct
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
PaymentNet Error Transactions
Incorrect CMIP Account Lodging Accounting String/MWR CMIP
FMS credits Lodging GLAC 1010000 MWR CMIP reflects charges MWR and Lodging CMIP and GL for are out of balance
Base AO requests manual fund transfer to correct [email protected] Transfer returns funds to MWR CMIP Transfer charges to Lodging CMIP
Incorrect Fund Code and CMIP Lodging Accounting String/MWR Fund Code & CMIP
Entries post to MWR CMIP and GL 2990014 Base AO prepares CT GLAF to correct
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
End of Month Actions
PCard Accrual, GLAC 2290000 Accrue purchases made during the month that do not
interface into the GL prior to close of period Purchases continue to post 7 days after last day of month
Outstanding Items List Cardholder provides to accounting office Resale items effect COGS Purchases picked up/delivered but vendor does not run actual
transaction until a later date Submit GLAF Accrual for period just ended to SSC
Post Reversal for next accounting period
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
Cardholder Outstanding Items List
NAF Purchase CardCardholder Outstanding Items List
Account Number: 9999 Account Name: Cardholder
Date of Purchase
Date Rec'd
Merchant Name
Description of Items
Purchased Qty Unit Price Subtotal FrtSales Tax Total Price
Line of Acctg
3/30/2009 Walmart Glasses 36 1.29$ 46.44$ -$ 46.44$ 72000003/30/2009 Commissary Tomatoes 20 15.00$ 300.00$ -$ 300.00$ 40100003/30/2009 FedEx postage 1 30.00$ 30.00$ -$ 30.00$ 72600003/29/2009 CarQuest Engine parts 30 16.00$ 480.00$ -$ 480.00$ 4010000
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
PCard Rebates
Paid by JPMC to AFSVA quarterly Bases receive rebate via CMIP Base records rebate in admin cost center,
Debit GLAC 1010000, Cash in Bank Credit GLAC 8100001, Air Force Purchase Card Rebate
I n t e g r i t y - S e r v i c e - E x c e l l e n c e
