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

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NOAA’sNOAA’sSpecific Prior Year Specific Prior Year

Recovery Recovery GJ “Fix” ProcessGJ “Fix” Process

NOAA’s Finance Workshop with Line & Staff OfficesNOAA’s Finance Workshop with Line & Staff Offices

April 29, 2008April 29, 2008

Presented byPresented by

Katy CarmelKaty Carmel

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Purpose of PresentationPurpose of Presentation

• To provide an overview of NOAA’s Specific PY To provide an overview of NOAA’s Specific PY Recovery GJ “Fix” processRecovery GJ “Fix” process

• To familiarize NOAA personnel of the To familiarize NOAA personnel of the requirements for submitting requests for requirements for submitting requests for Specific PY Recovery GJ “Fix”Specific PY Recovery GJ “Fix”

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Presentation OverviewPresentation Overview

• What is a PY What is a PY Recovery?Recovery?

• SGL AccountsSGL Accounts• Issues Issues • CBS PY CBS PY

Enhancement (2005)Enhancement (2005)• Effect of GJ “Fix”Effect of GJ “Fix”• General Rules General Rules

• Criteria for GJ Criteria for GJ AdjustmentsAdjustments

• Request & Information Request & Information RequirementsRequirements

• Requests for Requests for NOAA Budget OfficeNOAA Budget Office

• Due Dates – FY2008Due Dates – FY2008

• FAQFAQ

• ContactsContacts

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What is a PY Recovery?What is a PY Recovery?• The deobligation of an amount originally obligated in a The deobligation of an amount originally obligated in a PYPY

that is that is notnot nettednetted against the against the CY obligationsCY obligations– Normally, an entry is made to the downward accountsNormally, an entry is made to the downward accounts– Reported as a Recovery of PY obligations, which is an increase Reported as a Recovery of PY obligations, which is an increase

in the resources of the fundin the resources of the fund

• Some deobligations of PY obligations Some deobligations of PY obligations bypassbypass the PY account the PY account hits, the funds are returned directly to the funds balance hits, the funds are returned directly to the funds balance tabletable– Reimbursable FundsReimbursable Funds

• CBS does not post to PY downward accountsCBS does not post to PY downward accounts– CBS Internal FundCBS Internal Fund

• Entries are completed by FRD automatically to net receipts against Entries are completed by FRD automatically to net receipts against paid each monthpaid each month

– PY Exclude “Types”PY Exclude “Types”

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SGL AccountsSGL Accounts

• Standard General Ledger (SGL) Accounts:Standard General Ledger (SGL) Accounts:– Downward (Recovery) AccountsDownward (Recovery) Accounts

• 484877X – X – DownwardDownward Adjustments of PY Adjustments of PY Unpaid/Paid Unpaid/Paid UndeliveredUndelivered Orders Orders

• 494977X – X – DownwardDownward Adjustments of PY Adjustments of PY Unpaid/Paid Unpaid/Paid DeliveredDelivered Orders Orders

– Upward (Obligation) AccountsUpward (Obligation) Accounts• 484888X – X – UpwardUpward Adjustments of PY Adjustments of PY Unpaid/Paid Unpaid/Paid

UndeliveredUndelivered Orders Orders• 494988X – X – UpwardUpward Adjustments of PY Adjustments of PY Unpaid/Paid Unpaid/Paid

DeliveredDelivered Orders Orders– 4949002 – 2 – CYCY Paid DeliveredPaid Delivered Orders – sometimes in place of Orders – sometimes in place of

4982 for PY transactions4982 for PY transactions

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IssuesIssues

• PY Recoveries can be PY Recoveries can be inflatedinflated if CBS if CBS posts the transactions as a PY posts the transactions as a PY Recovery and a CY obligationRecovery and a CY obligation– Example - The original obligation was Example - The original obligation was

entered with an entered with an incorrect vendorincorrect vendor, and , and corrected by deobligating the original corrected by deobligating the original obligation (causing a downward obligation (causing a downward adjustment) & entering the obligation to adjustment) & entering the obligation to the correct vendor (causing a upward the correct vendor (causing a upward obligation)obligation)

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CBS PY CBS PY Enhancement Enhancement (2005)(2005)

• The PY Enhancement prevents most The PY Enhancement prevents most of the PY recovery overstatements:of the PY recovery overstatements:– PY Excludes Table - PY Excludes Table - excludesexcludes certain certain

PY transactionsPY transactions– PY Matching Table - PY Matching Table - matchmatch prior FCFY prior FCFY

transactionstransactions

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• The PY Enhancement prevents PY The PY Enhancement prevents PY Account hits for:Account hits for:– Accidental deobligations of PY documents (on Accidental deobligations of PY documents (on

documents with an documents with an openopen CBS status) CBS status)– ACCS data element changes (on documents ACCS data element changes (on documents

with an with an openopen CBS status) CBS status)• Includes changes to the project code, task code, Includes changes to the project code, task code,

organization code, object class code.organization code, object class code.– Source Reference changes (on documents Source Reference changes (on documents

with an with an openopen CBS status in CBS) CBS status in CBS)– Some transactions previously classified as Some transactions previously classified as

“Specific” PY Recovery Adjustments will now “Specific” PY Recovery Adjustments will now “match” up on the PY “Matching” Table“match” up on the PY “Matching” Table

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Document TypeDocument Type Abbr.Abbr. Item Item TypeType

Item Description / CommentItem Description / Comment

No match documents No match documents – only specific types– only specific types

NOMTCHNOMTCH GTADOMGTADOM Government Travel Account DomesticGovernment Travel Account Domestic

GTAFORGTAFOR Government Travel Account ForeignGovernment Travel Account Foreign

GTAPCSGTAPCS Government Travel Account Permanent Change of Government Travel Account Permanent Change of StationStation

MTRPLMTRPL Motorpool Cost DistributionMotorpool Cost Distribution

PCARDPCARD Purchase CardPurchase Card

UTILUTIL Utility billsUtility bills

Permanent Change of Permanent Change of StationStation

PCSxxxPCSxxx All typesAll types Permanent Change of StationPermanent Change of Station

CONV26CONV26 All typesAll types FIMA Converted Permanent Change of StationFIMA Converted Permanent Change of Station

Recurring Payment – Recurring Payment – onlyonly

RECURRECUR UTILUTIL Utilities paymentsUtilities payments

Cancelled checks/Cancelled checks/

EFT payments EFT payments SF1098SF1098 All typesAll types Generally reissued to a corrected address or account Generally reissued to a corrected address or account

numbernumber

Cancelled FedWireCancelled FedWire SF146SF146 All typesAll types Generally reissued to a corrected bank accountGenerally reissued to a corrected bank account

TelecommunicationsTelecommunications TELCOMTELCOM All typesAll types Telecommunications Interface Invoice-based on Telecommunications Interface Invoice-based on redistribution from internal systemredistribution from internal system

• PY Excludes Table:PY Excludes Table:– Conditions Conditions to exclude transactions based on Document to exclude transactions based on Document

Type and Item TypeType and Item Type

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• PY “Matching” Table:PY “Matching” Table:– Each FY CBS establishes a new table to store Each FY CBS establishes a new table to store

the current FY PY upward & downward the current FY PY upward & downward transactionstransactions

– CBS looks at the PY Table for existing CBS looks at the PY Table for existing balances that should play into the PY balances that should play into the PY “matching” game & be reversed“matching” game & be reversed

– ““Matching” Criteria:Matching” Criteria:• CBS Document Number CBS Document Number • Treasury’s Appropriation Symbol (TAS)Treasury’s Appropriation Symbol (TAS)• Reverse on FIFO basisReverse on FIFO basis

– No GJ “Fix” is necessaryNo GJ “Fix” is necessary

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Effects of GJ “Fix”Effects of GJ “Fix”

• NetsNets PY Recoveries and the CY PY Recoveries and the CY obligationsobligations– RestoresRestores Funds Balance Funds Balance– EliminatesEliminates 2 2ndnd Obligation Obligation

• NOA118 – moves from PY Recoveries NOA118 – moves from PY Recoveries (bottom) to Obligations (top)(bottom) to Obligations (top)

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General RulesGeneral Rules• All transactions must be entered into CBS All transactions must be entered into CBS

correctly before any GJ "Fix" should be correctly before any GJ "Fix" should be requested and can be made:requested and can be made:– Downward must be postedDownward must be posted

• If no downward account hit, no adjustment necessaryIf no downward account hit, no adjustment necessary– Upward must be entered and posted before submission Upward must be entered and posted before submission

of GJ “Fix” requestof GJ “Fix” request– Contact Karen Green for detail assistance in getting Contact Karen Green for detail assistance in getting

detail transactions posteddetail transactions posted• Specific PY Recovery adjustments requests Specific PY Recovery adjustments requests mustmust

include include BOTHBOTH: : – the downward (4x7x) accountsthe downward (4x7x) accounts– the upward (4x8x) accountsthe upward (4x8x) accounts

• exception of 4902 replacing 4982 in some instancesexception of 4902 replacing 4982 in some instances

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General RulesGeneral Rules• All requests must be submitted by or All requests must be submitted by or

through the LO Budget Headquarters through the LO Budget Headquarters Office Office – Not accepted directly from any FMCNot accepted directly from any FMC– Not accepted from any payment officeNot accepted from any payment office

• Exception – All CCR vendor changes are submitted Exception – All CCR vendor changes are submitted for correction and directly accepted from Karen for correction and directly accepted from Karen Green (No LO action necessary)Green (No LO action necessary)

• Adjustments requests:Adjustments requests:– Cannot cross CBS FCs Cannot cross CBS FCs – Cannot cross FYCannot cross FY– Account hits must be in current FYAccount hits must be in current FY

• If not, contact NOAA BudgetIf not, contact NOAA Budget

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General RulesGeneral Rules

• NO dollar NO dollar thresholdthreshold on the “Specific” PY on the “Specific” PY Recovery AdjustmentsRecovery Adjustments– FO FO reservesreserves the right to establish a threshold the right to establish a threshold

amount depending on the number of amount depending on the number of transactions received from the LOs/SOs & transactions received from the LOs/SOs & depending on the lateness of request receipts depending on the lateness of request receipts in the fiscal yearin the fiscal year

• NOAA & BIS Budget Offices will be notified, NOAA & BIS Budget Offices will be notified, by email, when a “Specific” PY Recovery by email, when a “Specific” PY Recovery adjustment for over adjustment for over $500,000$500,000 is is requestedrequested

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General RulesGeneral Rules

• Requests are unnecessary for:Requests are unnecessary for:– Reimbursable FundsReimbursable Funds

• CBS does not post to PY downward accountsCBS does not post to PY downward accounts

– CBS CBS Internal FundCBS CBS Internal Fund• Entries are completed by FRD automatically each Entries are completed by FRD automatically each

monthmonth

• GJ “Fix” requests for the re-use of expired GJ “Fix” requests for the re-use of expired funds must be for the funds must be for the exact same workexact same work– Nothing essential changes in the terms of the Nothing essential changes in the terms of the

contract or POcontract or PO

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Criteria for GJ AdjustmentsCriteria for GJ Adjustments

• Specific PY Recovery Adjustments:Specific PY Recovery Adjustments:– Accidental deobligation of PY documentsAccidental deobligation of PY documents

• On documents w/ On documents w/ closedclosed status status– ACCS data element changesACCS data element changes

• On documents w/ On documents w/ closedclosed status status– Source Reference changesSource Reference changes

• On documents w/ On documents w/ closedclosed status status– CBS Vendor Code changesCBS Vendor Code changes– PY Cash Collections (AR Module) against PY PY Cash Collections (AR Module) against PY

Disbursements (AP Module)Disbursements (AP Module)– All FO input errors; however, transactions must be All FO input errors; however, transactions must be

corrected & entered in CBS first, with correct FCFY, corrected & entered in CBS first, with correct FCFY, priorprior to requesting a GJ adjustmentto requesting a GJ adjustment

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Request & Request & Information RequirementsInformation Requirements

• Cover Memo from the LO HQ Faxed or Cover Memo from the LO HQ Faxed or Emailed to FRD, Attn: Candace Myers Emailed to FRD, Attn: Candace Myers (Subject: “Specific” PY Recovery GJ “Fix” (Subject: “Specific” PY Recovery GJ “Fix” Request), including:Request), including:– NameName & & phonephone numbernumber of contact person of contact person – CBSCBS OriginalOriginal DocumentDocument NumbersNumbers for PY downward for PY downward

& upward account adjustments& upward account adjustments– SourceSource ReferenceReference NoNo fieldfield (DW Affected (DW Affected

Reference No field)Reference No field) – – mustmust matchmatch between the PY between the PY upward & PY downward accountupward & PY downward account

– BriefBrief ExplanationExplanation of what happened of what happened• Example: "In Oct 04, we were billed again through IPAC. Example: "In Oct 04, we were billed again through IPAC.

The charge & the reverse charge were processed in CBS The charge & the reverse charge were processed in CBS with two different document numbers ####### and with two different document numbers ####### and #######...etc.,” where applicable.#######...etc.,” where applicable.

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Request & Request & Information RequirementsInformation Requirements

• Required Supporting DocumentationRequired Supporting Documentation– CBS Reports include CBS Reports include Item/MDL reportItem/MDL report from from

the Budget & Execution Application (B&E the Budget & Execution Application (B&E Application) in the CBS Data Warehouse under Application) in the CBS Data Warehouse under the Expense tab supporting the Expense tab supporting BOTHBOTH the PY the PY downward account & the PY upward account downward account & the PY upward account transactionstransactions• Submissions Submissions withoutwithout both PY Downward Acct & PY both PY Downward Acct & PY

Upward Acct will not be acceptedUpward Acct will not be accepted

– Screen prints of CBS production screens from Screen prints of CBS production screens from payment office are payment office are NOTNOT necessary necessary

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Requests for Requests for NOAA Budget OfficeNOAA Budget Office

• Contact the NOAA Budget Office for Contact the NOAA Budget Office for requests for re-use of deobligated funds requests for re-use of deobligated funds including, but not limited to:including, but not limited to:– Change in period of performanceChange in period of performance– Change or modification of contract or vendorChange or modification of contract or vendor– Transactions properly entered into CBS between Transactions properly entered into CBS between

current and prior FCFYscurrent and prior FCFYs– PY Recoveries from a PY Recoveries from a priorprior FY FY– Use of Recoveries that do not meet FO GJ criteriaUse of Recoveries that do not meet FO GJ criteria

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Due Dates – FY2008Due Dates – FY2008• Due Dates are distributed to the NOAA Finance Committee Due Dates are distributed to the NOAA Finance Committee

and are posted to the FRD web site and are posted to the FRD web site http://www.corporateservices.noaa.gov/~finance/FOFRD.hthttp://www.corporateservices.noaa.gov/~finance/FOFRD.htmlml

• We reserve the right to reject any requests that are not We reserve the right to reject any requests that are not received from the LO HQ by the published due datereceived from the LO HQ by the published due date

• All FY 2008 transactions with CBS transaction date thru All FY 2008 transactions with CBS transaction date thru May 31May 31stst should be received by the FO by June 11 should be received by the FO by June 11thth to be to be considered for a GJ entryconsidered for a GJ entry

• For ALL - September submissions, whenever possible, the For ALL - September submissions, whenever possible, the GJ “Fix” will be entered into CBS by September GL closingGJ “Fix” will be entered into CBS by September GL closing

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FAQFAQ• How can I get PY document issues corrected in the CBS How can I get PY document issues corrected in the CBS

system? Who can answer my questions about the system? Who can answer my questions about the transactions I’m seeing in the system?transactions I’m seeing in the system?– Contact Karen Green (FO-AOD)Contact Karen Green (FO-AOD)

• How do I identify PY document issues or PY recovery How do I identify PY document issues or PY recovery postings that need a GJ “Fix”?postings that need a GJ “Fix”?– The LO/SO/FMC should periodically review their document The LO/SO/FMC should periodically review their document

obligations in the CBS System to verify:obligations in the CBS System to verify:• Correct ACCSCorrect ACCS• Vendor codesVendor codes• Review the NOA118 reportReview the NOA118 report

– The LO/SO/FMC should work with their servicing NOAA The LO/SO/FMC should work with their servicing NOAA payment office to correct the PY transaction so that it is payment office to correct the PY transaction so that it is properly reflected in CBS (PY upward & downward G/L properly reflected in CBS (PY upward & downward G/L accounts are populated)accounts are populated)

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ContactsContacts• FMC QuestionsFMC Questions

– LO Budget Headquarters StaffLO Budget Headquarters Staff

• Procedure, CBS System & Transaction Procedure, CBS System & Transaction QuestionsQuestions– Karen Green of Accounting Operations DivisionKaren Green of Accounting Operations Division

• 301-444-2105 or [email protected] 301-444-2105 or [email protected]

• PY Recovery Funding Questions PY Recovery Funding Questions (transactions not meeting Specific GJ "Fix" (transactions not meeting Specific GJ "Fix" criteria)criteria)– Jim LeDuc of NOAA Budget OfficeJim LeDuc of NOAA Budget Office

• 202-482-3939 or [email protected] or [email protected]

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ContactsContacts

• PY Recovery GJ “Fix” Request PY Recovery GJ “Fix” Request QuestionsQuestions– Katy Carmel of FRDKaty Carmel of FRD

•301-444-2775 or [email protected] or [email protected]

• PY Recovery GJ “Fix” Requests Faxed PY Recovery GJ “Fix” Requests Faxed or Emailed to:or Emailed to:– Candace L. Myers, Chief, FRDCandace L. Myers, Chief, FRD

•Fax: 301-427-2040 or Fax: 301-427-2040 or [email protected]@noaa.gov

– Please CC Katy CarmelPlease CC Katy Carmel

Documents

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