Analyze General Funds Enterprise Business System (GFEBS) Reporting Process Show Slide #1 SECTION I. ADMINISTRATIVE DATA Academic Hours / Methods 2 hrs / 10 min Large group Instruction / 40 min Practical Exercise (Hands On) / 0 min Test / 0 min Test Review 2 hrs / 50 min Total Hours SECTION II. INTRODUCTION: Today we are Reviewing GFEBS Reporting Process Method of Instruction. Conference / Discussion Instructor to Student Ratio: 1:24 Time of Instruction 2 hrs 50 mins Media: Large Group Instruction Motivator: In today’s Army, we define ourselves as being the best trained, equipped and the best led Army that the United States has ever known. So to keep this image we as Financial Leaders and Managers have to become the best at financially supporting our Soldiers and being stewards of taxpayer dollars. Knowing this we have embraced Standard Financial Information System (SFIS) and the General Fund Enterprise Business System (GFEBS) in that it provides our Army decision makers with accurate, reliable, timely business and financial information to keep our War Fighters within their fiscal responsibilities.   Student Materials: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN Manual 37-100, The Army Management Structure DODFMR 7000.14-R, Vol 10, Department of Defense Financial Management Regulation 1

Terminal Learning Objective Action: Analyze GFEBS Reporting Process Given access to financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN Manual 37-100. With a minimum of 80% accuracy: - GFEBS Budget Reports - BI Budget Reports - BI Status of Funds Reports - ECC Budget Reports - Cumulative Fund Status Reports - Non-Cumulative Fund Status Reports - Reimbursable Fund Status Reports - ECC Status of Funds Reports Conditions: Standards: Show Slide #2 Action: Analyze GFEBS Reporting Process Conditions: Given access to financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN Manual 37-100-FY Standards: With a minimum of 80% accuracy: - GFEBS Budget Reports - BI Budget Reports - BI Status of Funds Reports - ECC Budget Reports - Cumulative Fund Status Reports - Non-Cumulative Fund Status Reports - Reimbursable Fund Status Reports - ECC Status of Funds Reports SAFETY REQUIREMENTS: In a training environment, leaders must perform a risk assessment in accordance with FM 5-19, Composite Risk Management. Leaders will complete a DA Form 7566 COMPOSITE RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Note: During MOPP training, leaders must ensure personnel are monitored for potential heat injury. Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the MOPP work/rest cycles and water replacement guidelines IAW FM 3-11.4, NBC Protection, FM 3-11.5, CBRN Decontamination. RISK ASSESSMENT LEVEL: Low ENVIRONMENTAL STATEMENT: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM 3-34.5 Environmental Considerations and GTA 05-08-002 ENVIRONMENTAL-RELATED RISK ASSESSMENT. EVALUATION. You will be given an exam which will include Review Detailed Expenditure Accounting Documents. A passing score on this examination is 80% and for International Students (80%). INSTRUCTIONAL LEAD IN - Before we can understand how to control our funds, we must briefly discuss how funds are received. 2

Course Objectives • GFEBS Budget Reports BI Budget Reports • BI Status of Funds Reports • ECC Budget Reports • Cumulative Fund Status Reports Non-Cumulative Fund Status Reports Reimbursable Fund Status Reports ECC Status of Funds Reports Show Slide #3 Instructor Notes: Explain Course Objectives to students. 3

GFEBS Budget Reports The GFEBS roles involved in FM Reporting are the BI Budget Reporter role and the ECC Budget Reporter role. Both of these roles are performed at all Army levels and by the Defense Finance and Accounting Service (DFAS). Show Slide #4 The following are the key terms related to this course: • Annual Funding Program (AFP): Appropriation for the fiscal year that serves as a control on funding. For example, for Operations and Maintenance (O&M) the control is by Sub-Activity Group (SAG). • Allotment: Budget authority for the fiscal year. Commitments cannot exceed available allotment. • Area of Responsibility (AOR): Used by IMCOM to identify Program Director Major and Minor. • BI: A combination of databases and management tools in GFEBS used to generate reports and support managerial decision making. GFEBS BI reports are produced using several front-end tools such as Microsoft Excel, Business Explorer (BEx), and Web Intelligence (WebI). • Commitment: An administrative reservation of funds based on firm procurement requests, unaccepted customer orders, directives, etc. In GFEBS, a that reduces Fund availability based on a purchase request or customer order. • Cost: Expenses incurred, both funded and unfunded, by an organization in producing and consuming products and services. 4

GFEBS Budget Reports cont. BI and ECC allow for report generation and data manipulation. Users can report near real-time data (i.e., delay can be from 2 - 24 hours) in BI while real-time data can be accessed in ECC. This information is used to build the budget, check funds availability, and ensure derivation rules are followed appropriately. Show Slide #5 Data in BI comes from PPB BOS and ECC: - Data from PPB BOS contains current and future year funding guidance at the Army command level. Data from ECC includes transactions from Finance (FI); Cost Management (CM); Spending Chain (SC); Reimbursables (RM); Property, Plant, and Equipment (PP&E); and FM business process areas. • BI reports show how Army Commands entered execution budget plan data at formal and informal levels. 5

BI Budget Reports The BI Budget Reporter generates reports in BI that: - Are GFEBS role specific. - Can be customized to meet individual needs. - Provide near real-time data (i.e., delay can be from 2 – 24 hours). - Provide data on AFP, allotment, and execution following extraction from ECC. Show Slide #6 Now let us take a look at the BI functions in more detail: Extraction and Retraction Data Warehouse Area Reporting Planning 6

BI Reports cont. Information regarding BI reports: • Data used for BI reports is extracted to BI from ECC. This data becomes historical data in the data warehouse. • Users generate reports using the data in BI. This data can be used as a reference to build the upcoming budget in the budget year. • Information included in BI reports may be used to: - Provide resource managers with the ability to view budget targets at all organizational levels. Show Slide #7 BI reports are used to provide information that: • Is near real-time (i.e., delay can be from 2 - 24 hours). • Can be customized for user needs. • Is run in the reporting arm of GFEBS (e.g., reports run without impacting timeliness of day-to-day business transactions). • Details the formal and informal levels of funds distribution. • Has a limited ability to drill back to the ECC transaction through a report-to-report interface (RRI). Note: The ability to drill back to Purchase Requisitions (PRs) or Purchase Orders (POs) is limited to the Open Commitments and Open Obligations reports, respectively. 7

BI Reports cont. Reports on execution status: Show COED At all organization levels - formal and informal. By Fund, Funds Center, Functional Area, funded Program, and/or Commitment Item. Show Slide #8 Use the calculated percentages to show the rate at which funds are being consumed in order to identify funds for distribution, explanation, or management action. 8

BI Reports cont. The Status of Funds reports provide information on execution status and provide visibility to: • Both the current AFP (from ECC Version 1) and Allotment (from ECC Version 0). • Both cumulative and non-cumulative data: Show Slide #9 - In a cumulative view, the columns within the report do not decrease. For example, with commitments and obligations, if the report is cumulative, the commitment column will not decrease when the commitment becomes an obligation. However, the obligation column will increase. - In a non-cumulative view, the columns will decrease or increase based on the COED status. Using the same example, the commitment will be decreased and the obligation increased when the commitment becomes an obligation. 9

BI Status of Funds Reports The Status of Funds Report provides information on execution status and visibility to: • COED status. • Formal levels of funds distribution. • User selected report parameters (i.e., “free characteristics”) such as: - Fund - Funds Center - Functional Area - Funded Program - Commitment Item - Cost Center - Cost Object - Fiscal Month, Fiscal Month/Year, Fiscal Quarter, and Fiscal Year - Management Decision Package (MDEP) Show Slide #10 The Status of Funds by Funding Year Report provides information on execution status and visibility to: • Status of COED by Cost Collection Type • Formal levels of funds distribution • User selected report parameters (i.e., “free characteristics”) such as: - Fund, Funds Center, Functional Area, Funded Program, or Commitment Item - Cost Center or Cost Object - Fund Begin Date, Fund End date, Fund Expiration date, or Fund Cancellation Date - MDEP, PE, Value Type, or Area of Responsibility - Fiscal Quarter or Fiscal Year • Check current year execution of a prior year fund. 10

ECC Budget Reports The ECC Budget Reporter uses transaction codes (T-codes) to generate reports in ECC that: - Contain drill-down capability to view information at the transaction document level in non-cumulative reports. - Generate in real-time. - Provide information for budget control. Show Slide #11 Let us take a look at ECC functions in more detail: Execution Extraction and Retraction Real-time Database Reporting. 11

ECC Budget Reports There are four groups of key reports generated by the ECC Budget Reporter: - Cumulative Fund Status - Non-Cumulative Fund Status Reimbursable Fund Status Other Fund Status. Show Slide #12 12

Fund Status ECC Reports Cumulative Fund Status Reports ZFSC1 - Cumulative Fund Status by Funds Center(FC)/Comm Item (CI) ZFSC2 - Cumulative Status by Functional Area (FA)/CI) ZFSC3 - Cumulative Status by Funded Program (FP)/CI ZFSC4 - Cumulative Status for Funds Center – Summary (Fund/FA) ZFSC5 - Cumulative Status by Funds Center – Detail (Fund/FA/FC/FP/CI) ZFSC6 - Cumulative Fund Status by Functional Area – Summary (FA/Fund) ZFSC7 - Cumulative Fund Status by Functional Area Group – Detail ZFSC8 - Cumulative Fund Status with Open Commitments – Summary ZFSC9 - Cumulative Fund Status with Open Commitment - Detail Show Slide #13 Funds Status ECC Reports / Cumulative Fund Status Reports   INSTRUCTOR NOTE: Inform student that there are 9 types of Fund Status ECC Reports: ZFSC1 - Cumulative Fund Status by Funds Center(FC)/Commitment Item (CI) ZFSC2 - Cumulative Status by Functional Area (FA)/CI) ZFSC3 - Cumulative Status by Funded Program (FP)/CI ZFSC4 - Cumulative Status for Funds Center – Summary (Fund/FA) ZFSC5 - Cumulative Status by Funds Center – Detail (Fund/FA/FC/FP/CI) (Fund and FC must be specified) ZFSC6 - Cumulative Fund Status by Functional Area – Summary (FA/Fund/FC) ZFSC7 - Cumulative Fund Status by Functional Area Group – Detail (FA/Fund/FC/FP/CI) (Fund and FC must be specified) ZFSC8 - Cumulative Fund Status with Open Commitments – Summary ZFSC9 - Cumulative Fund Status with Open Commitment - Detail 13

Fund Status ECC Reports Non-Cumulative Fund Status Reports ZFSNC1 – Non-Cumulative Status by Funds Center (FC/CI) ZFSNC2 – Non-Cumulative Status by Functional Area (FA)/CI) ZFSNC3 – Non-Cumulative Status by Funded Program (FP/CI) ZFSNC4 – Non-Cumulative Status by Funds Center – Summary (Fund/FA/) ZFSNC5 – Non-Cumulative Status by Funds Center – Detail (/FA/FC/FP/CI) ZFSNC6 – Non-Cumulative Status by Funds Center – Pre-Posted (FC/CI) Show Slide #14 Funds Status ECC Reports / Non-Cumulative Fund Status Reports    INSTRUCTOR NOTE: Inform student that there are 6 types of Fund Status ECC Reports: ZFSNC1 – Non-Cumulative Status by Funds Center (FC/CI) ZFSNC2 – Non-Cumulative Status by Functional Area (FA)/CI) ZFSNC3 – Non-Cumulative Status by Funded Program (FP/CI) ZFSNC4 – Non-Cumulative Status by Funds Center – Summary (FC/Fund/FA) ZFSNC5 – Non-Cumulative Status by Funds Center – Detail (/FA/FC/Fund/FP/CI) ZFSNC6 – Non-Cumulative Status by Funds Center – Pre-Posted (FC/CI) 14

Fund Status ECC Reports Reimbursable Fund Status Reports ZRFSC1 - Reimbursable Cumulative Fund Status by Fund Center ZRFSC2 - Reimbursable Cumulative Fund Status by Funded Program ZRFSNC1 - Reimbursable Non-Cumulative Fund Status by Funds Center ZRFSNC2 - Reimbursable Non-Cumulative Fund Status by Funded Program Show Slide #15 Funds Status ECC Reports / Reimbursable Fund Status Reports    INSTRUCTOR NOTE: Inform student that there are 4 types of Reimbursable Fund Status ECC Reports: ZRFSC1 - Reimbursable Cumulative Fund Status by Funds Center ZRFSC2 - Reimbursable Cumulative Fund Status by Funded Program ZRFSNC1 - Reimbursable Non-Cumulative Fund Status by Funds Center ZRFSNC2 - Reimbursable Non-Cumulative Fund Status by Funded Program 15

Fund Status ECC Reports Other Fund Status Reports Z_OPEN_COM Open Commitments Z_OPEN_OB Open Obligations Show Slide #16 Funds Status ECC Reports / Non-Cumulative Fund Status Reports    INSTRUCTOR NOTE: Inform student that there are 2 Other Fund Status ECC Reports: Z_OPEN_COM Open Commitments Z_OPEN_OB Open Obligations 16

ECC Reports cont. ECC reports are used to provide funds status that: • Is real-time. • Is in standard report format with limited capability to change layouts and content. • Identifies available AFP and Allotment. • Is run in the transactional side of GFEBS. • Is at formal funds distribution levels. • Is capable of drilling down to document level on noncumulative reports, such as: - Budget/documents - PRs/POs - Receipt of goods - Disbursing information Show Slide #17 • To generate reports in the most timely and effective manner, report queries should be narrowly focused to your activity, e.g., limit the query to one Fund. • In general, the ECC Fund Status reports are used to monitor and track funds distribution and funds execution to ensure funds control limits are maintained appropriately. 17

ECC Reports cont. Fund Status reports provide either cumulative or non-cumulative data. The difference between cumulative and non-cumulative is: In a cumulative view, the columns within the report do not decrease. - In a non-cumulative view, the columns will decrease or increase based on the COED status. Show Slide #18 Instructor Notes: Give student the following example. - For example, with commitments and obligations, if the report is cumulative, the commitment column will not decrease when the commitment becomes an obligation. However, the obligation column will increase. - Using the same example as above, the commitment will be decreased and the obligation increased when the commitment becomes an obligation. 18

Status of Funds Reports (ECC/BI) Simulation The instructor demonstrates this activity while you follow along Hands on Exercise The instructor will lead you step by step through the activity using the training materials provided Fund Status reports provide visibility for the following: Show Slide #19 1. Conduct Practical Exercises for ECC and BI. 19

Check On Learning Q: What type of reports can be delayed for 2-24 hours? Q. What are the four groups of key reports generated by the ECC Budget Reporter? Q. Fund Status reports provide either cumulative or non-cumulative data. The difference between cumulative and non-cumulative is? Show Slide #20 NOTE: Conduct a check on learning and summarize the learning activity. Q: What type of reports can be delayed for 2-24 hours? A: BI What are the four groups of key reports generated by the ECC Budget Reporter? A. - Cumulative Fund Status - Non-Cumulative Fund Status - Reimbursable Fund Status - Other Fund Status. Q. Fund Status reports provide either cumulative or non-cumulative data. The difference between cumulative and non-cumulative is? A: - In a cumulative view, the columns within the report do not decrease. - In a non-cumulative view, the columns will decrease or increase based on the COED status. 20

Questions Show Slide #21 NOTE: Restate TLO and ask students if they have any questions. Action: Perform the Year-End Close Process Conditions: Given access to financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN Manual 37-100-FY Standards: With a minimum of 80% accuracy perform the following Year-End Close processes: Benefits of Year-End Close Close Cancelling Funds RM Periodic Processing Close Open Commitments Complete Close Year Start Activities Reports SAFETY REQUIREMENTS: In a training environment, leaders must perform a risk assessment in accordance with FM 5-19, Composite Risk Management. Leaders will complete a DA Form 7566 COMPOSITE RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Note: During MOPP training, leaders must ensure personnel are monitored for potential heat injury. Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the MOPP work/rest cycles and water replacement guidelines IAW FM 3-11.4, NBC Protection, FM 3-11.5, CBRN Decontamination. RISK ASSESSMENT LEVEL: Low ENVIRONMENTAL STATEMENT: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM 3-34.5 Environmental Considerations and GTA 05-08-002 ENVIRONMENTAL-RELATED RISK ASSESSMENT. EVALUATION. You will be given an exam which will include Review Detailed Expenditure Accounting Documents. A passing score on this examination is 80% and for International Students (80%). 21