Identify Master Data Elements U.S. ARMY SOLDIER SUPPORT INSTITUTE NONCOMMISSIONED OFFICER ACADEMY 1

(Concrete Experience) Line of Accounting (Concrete Experience) Scenario: You are preparing for your TDY trip to Hawaii. You are all packed and ready to go. There is only one problem, you don’t have orders. You just called your budget representative and they have told you they are still waiting for the line of accounting. What is a line of accounting? What are some of the potential causes of this? Who has experienced a similar situation?

Terminal Learning Objective Action: Identify GFEBS Master Data Elements Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion. Standard: With at least 80% accuracy learners must show proficiency with: Define the standard financial information structure Recognize the application of funds Identify funds and cost center Review the U.S. standard general ledger

Standard Financial Information Structure (SFIS) A system designed to describe federal government financial transactions through the use of a series of alpha and numeric symbols commonly known as an accounting classification, Master Data Element, or line of accounting (LOA).

Accounting Processing Code Standard Army Accounting Classification Code (Legacy LOA) 2112020.0017 57-3106 325796.BD/26FB QLOG CA200 SO W12ABC32740020 AB22 W4RNAA S09076 Treasury Symbol Dept. Code 21 Fiscal Year 1 Basic Symbol # 2020 Limitation 0017 Army Management Structure Code (AMSCO) Management Decision Package (MDEP) Country Code (CC) Accounting Processing Code (APC) Fiscal Station Number (FSN) Operating Agency (OA) & Allotment Serial Number (ASN) Element of Resource (EOR) Functional Cost Account (FCA) Standard Document Number (SDN) Unit Identification Code (UIC) http://www.defensetravel.dod.mil/Docs/Training/DTA_App_R.pdf R.2 Army LOA Format Page R-8 – R-12

Standard Army Line of Accounting 021202011D18 A76VV76VV0065 6100.26K7 131096QLOG WBS/IO/CS 1000000067 021001 Cost Object /Funded Program Application of Funds Dept. Code - 021 Appropriation Symbol- 2020 Years of Availability- 1 Supplemental Appr. ID- 1 Fund Type Designator - D Fiscal Year of Issue- 18 Cost Element/ Commitment Item US Standard G/L Account – 6100 Object Class – 26 Additional Specific Detail - K7 GFEBS Assigned Reference Number Fiscal Station Number (FSN) Funds Center/Cost Center _ Funds Center- A76VV Cost Center- 76VV0065 Appropriation Sponsor- A Operating Agency - 76 Funding Level 3 - V Funding Level 4 - V Functional Area Army Program Element - 131096 Management Decision Package - QLOG Blank

LSA #1 Check on Learning Q1: What does the Initial Standard Financial Information Structure (SFIS) development phase (Phase I) identified and defined?

LSA #1 Summary

Application of Funds 021-2020-1-1D18 The Application of Funds is comprised of seven elements. Department Code (021) Appropriation Symbol (2020) Years of Availability (1) Supplemental Appropriation ID (0) Fund Type Designator (D) Fiscal Year of Issue (18) Blank Space 021202011D18 A76VV76VV0065 6100.26K7 131096QLOG Cost Center, WBS, or Internal Order 1000000067 021001

States of Appropriation The fiscal year plus the appropriation determines the state of an appropriation. There are three states of an appropriation: Unexpired Expired Closed

Unexpired State An appropriation is in the unexpired state during the fiscal year(s) for which it was made available for obligation. In this state, the appropriation can be used for both obligations and disbursements.

Expired State An appropriation lapses into the expired state during the fiscal year following the unexpired state and remains in the expired state for five years. In this state, the appropriation can be used to disburse or adjust existing obligations only. No additional obligations will be incurred without Army Command (ACOM) approval.

Closed State After the expired state, all remaining unobligated and unliquidated balances will be cancelled. The appropriation will no longer be available for obligation and/or disbursement. Any collections received will be deposited into a miscellaneous receipt account (021R3210.0001). Any obligations and adjustments will be charged to current appropriations.

States of Appropriation Examples Application of Funds- 021202011D18 Unexpired: 1 Oct 2017 - 30 Sep 2018 Expired: 1 Oct 2018 - 30 Sep 2023 Closed: 1 Oct 2023 - Indefinitely

Application of Funds 021202011-D-18 The Application of Funds is comprised of seven elements. Department Code (021) Appropriation Symbol (2020) Years of Availability (1) Supplemental Appropriation ID (0 = no supplemental, 1 = first supplemental) Fund Type Designator (D) Fiscal Year of Issue (18) Blank Space 021202011D18 A76VV76VV0065 6100.26K7 131096QLOG Cost Center, WBS, or Internal Order 1000000067 021001

LSA #2 Check on Learning Q1: What does fund type designator F mean? Q2: What does the Application of Funds consist of?

LSA #2 Summary

Funds Center-Cost Center Fund Center (A76VV) – Fund Center record contains information about specific organizational elements within the Army that are authorized to receive, distribute, and manage funds. Cost Center (76VV0065) – Cost Centers are cost objects in the Controlling Area of GFEBS that represent an organizational unit where cost are incurred. The organizational unit can be defined based on functional requirements, allocation criteria, physical location, or responsibility for costs 021202011D18 A76VV76VV0065 6100.26K7 131096QLOG Cost Center, WBS, or Internal Order 1000000067 021001

Funds Center The Fund Center contains information about specific organizational elements within the Army that are authorized to receive, distribute, and manage funds. Also referred to as budget objects, Fund Centers manage and distribute funds for the costs incurred. It consists of 4 critical elements: TOP A Funding Hierarchy Appropriation Sponsor (A-Always Army) 76 Operating Agency (OA) FORSCOM) VV Organization(Region)/Installation (Fort Stewart) 021202011D18 A76VV76VV0065 6100.26K7 131096QLOG Cost Center, WBS, or Internal Order 1000000067 021001

Funds Center-Cost Center A2ABM2ABM000X A - Appropriation Sponsor (A - Always Army) 2A – Operating Agency (IMCOM) BM– Region (Southeast)/Installation (Fort Jackson) _________________________________________________________________ Fund Center Cost Centers A2ABM 2ABM000X (SERO FT. Jackson) (Southeastern Regional Office FT. Jackson) 2ABM001 (FT. Jackson Garrison CMD) TOP Funding Hierarchy Show Slide #20: Funds Center-Cost Center Note: Animated slide, click enter to process through the steps. Facilitator’s Note: Facilitator read and facilitate discussion on the slide, which is a review of the fund center and cost center for Ft. Jackson. Note: This is another breakdown of Fort Jackson Fund center/cost center. A - Appropriation Sponsor (A - Always Army) 2A – Operating Agency (IMCOM) BM– Region (Southeast)/Installation (Fort Jackson) Fund Center Cost Centers A2ABM 2ABM000X (SERO FT. Jackson) (Southeastern Regional Office FT. Jackson) 2ABM001 (FT. Jackson Garrison CMD)

Cost Element / Commitment Item 6100.26K7 Is an eight-digit code that identifies the nature or the physical characteristics of the expenditure (such as military and civilian pay; travel of personnel; supplies; equipment; rents; utilities, etc.) 6100 - US Standard General Ledger Account (GLAC) 26 - Object Class K7 - Additional Specific Detail 021202011D18 A76VV76VV0065 6100.26K7 131096QLOG Cost Center, WBS, or Internal Order 1000000067 021001

Conduct Practical Exercises PE

LSA #3 Check on Learning Q1: What is a general ledger ?

LSA #3 Summary

US Standard General Ledger Account (GLAC) (EX. 6100) General ledger accounts are the backbone to any accounting and financial information that comes out of an organization. They cover all aspects of a business with regard to the flow of money and can be broken down to as fine a detail as a organization chooses. The accounts are divided into categories and can give the balance of any area of the business at a glance. 021202011D13 A76VV76VV0065 6100.26K7 131096QLOG WBS/IO/CS 1000000067 021001

General Ledger Accounts Categories General accounts are broken into seven categories: assets, liabilities, net position, revenue, expense, gains and losses. Assets are basically all things owned by the company that are of any value. Liabilities are anything owed by the company. Net position is the result of the value of the assets minus the liabilities. Revenue is the income brought in by the operating of the business. Expense is the spending of money by the company to operate the business. Gains and losses are the incoming and outgoing of funds that do not have to do with the normal revenue and expense.

General Ledger Structure Account Categories and Definitions. There are seven major categories in the USSGL. These are further classified as real, nominal, budgetary, and/or proprietary accounts.   A. Real accounts are those balance sheet accounts that remain open and are available during the business life cycle. Assets, liability and net position accounts are classified as real accounts.   B. Nominal accounts are those accounts that are closed at fiscal year-end or at the end of the accounting period. Expenses, revenues, and gains/losses/extraordinary items are classified as nominal accounts.   C. Budgetary resource accounts are used in conjunction with real and nominal accounts. Budgetary resource accounts track budgetary execution and funding, and serve to meet the fiscal requirements of appropriation managers. GLACs numbered 4*** are classified as budgetary accounts.   D. Proprietary accounts are those which present the financial position of the government operation. They therefore serve primarily for the production of financial reports to meet the needs of internal financial managers and external users. Proprietary accounts include all GLACs except the budgetary accounts.

Revenue Other Financing Sources Gains/Losses/Misc Items The Basic 4-digit USSGL Accounts Classification The normal balance indicates the account balance is usually a debit or credit. If the normal balance for an account is a debit, then a debit to the account ill increase the balance, while a credit will decrease the account. Account Number Title Normal Balance 1000 Assets Debit 2000 Liabilities Credit 3000 Net Position 4000 Budgetary Debit/Credit 5000 Revenue Other Financing Sources 6000 Expenses 7000 Gains/Losses/Misc Items 8000 Memorandum

Commitment Item Previously known as the Element of Resource (EOR), this is a four-digit code that identifies the nature or the physical characteristics of the expenditure (such as military and civilian pay, travel of personnel, supplies, equipment, rents, utilities, etc.) instead of the intended purpose of the items. With SFIS, this code may be accompanied by the United States Standard General Ledger (USSGL) code (additional 4 digits preceding the Commitment Item) and will often be displayed in GFEBS it its entirety (i.e., 6100.26K7). Example Commitment Item Series: 21** - Travel and Transportation of Persons 22** - Transportation of Things 23** - Rents, Communications and Utilities 24** - Printing and Reproduction 25** - Other Contractual Services 27** - Service Charge Functions 31** - Equipment 43** - Interest and Dividends

Commitment Item (.26K7) Object classes are categories in a classification system that presents obligations by the items or services purchased by the Federal Government. These are the major object classes: Example Commitment Item Series: 10 Personnel compensation and benefits 20 Contractual services and supplies 26-Supplies and materials 30 Acquisition of assets 90 Other Position 5 – 6: OMB 2 Character Object Class 26 - Supplies and Material Purchases Position 7: Depot Level Reparable (DLR) K - Army Managed DBOF Items (DLR) F - Army Managed DWCF Items (Non‑DLR) Position 8: Material Category 7 - (Combat Vehicle Repair Parts)

(General Ledger) Codes Commitment Item Example Operating Expenses/Program Costs (most common) 6100 USSGL (General Ledger) Codes 1200 Foreign Currency 1310 Accounts Receivable 6100. 26K7 21T2- Other TDY Charges i.e., per diem 233B- Purchased Utilities from Commercial Sources CI 252G- Other contractual services 26FB- General Supplies 31EA- General Equipment

Functional Area Functional Area, Army Program Element, Management Decision Package, & Project Number 131096QLOG The Functional Area is used to control and capture execution data. GFEBS controls the execution of funds based on Appropriation and the Functional Areas using derivation rules. It is used to identify the Army Program Element (APE), Management Decision Package (MDEP), Military Construction (MILCON) projects, and Procurement Standard Study Number (SSN).

Functional Area Element Example 1** Operating Forces (OMA- Budget Activity Group 1) 13* Land Forces Readiness 131 Base Operations Support Army Program Elements under the OMA Appropriation 131096 211000 2** Mobilization (OMA-Budget Activity Group 2) 21* Mobility Operations 211 Strategic Mobility 324000 3** Training and Recruiting (OMA-Budget Activity Group 3) 32* Basic Skills and Advanced Training 324 Training Support 131096QLOG FPDE Night vision VSCW Training Range Operations Management Decision Packages (MDEP) WSUS MTOE Unit Equipment Support QLOG Logistics Activities 021202011D18 A76VV76VV0065 6100.26K7 131096QLOG Cost Center, WBS, or Internal Order 1000000067 021001

Cost Object / Funded Program Cost Center, WBS, or Internal Order – is used to control spending related to work orders (WO) and/or projects. Funds distributed and staged at the generic Funded Program “Army” until a work order or project has been identified. 021202011D18 A76VV76VV0065 6100.26K7 131096QLOG “ARMY”CC, WBS, or IO 1000000067 021001

GFEBS Assigned Reference Number GFEBS Assigned Reference Number (GRN) 1000000067 Is system generated and is used to identify and track each expenditure transaction, from the commitment through the disbursement stage. This number is composed of 6-14 characters and is unique to each transaction. The number is not assigned until the transaction is posted to GFEBS. 021202011D18 A76VV76VV0065 6100.26K7 131096QLOG Cost Center, WBS, or Internal Order 1000000067 021001

Fiscal Station Number (021001) Fiscal Station Number (FSN) Fiscal Station Number (021001) Is a six/five digit code that Identifies the accounting office and or operating location that is responsible for maintaining the accounting records of the allotment or allowance of funds. In GFEBS the FSN will be 021001 (Defense Finance and Accounting Services or DFAS). Note that when researching the FSN, you must drop the first digit 021001 becomes 21001 021202011D13 A76VV76VV0065 6100.26K7 131096QLOG Cost Center, WBS, or Internal Order 1000000067 021001

Sit – Stand - Check on Learning Questions 1. Years of availability, Fund type designator, and Blank space are elements within the Application of Funds. 2. The General Ledger of Accounts identifies the nature or physical characteristic of the expenditure. 3. Real accounts are closed out at the end of the fiscal year. 4. The three states of an appropriation are unexpired, expired, and closed. 5. In the closed state, you may still make obligations to the appropriation. 6. The GFEBS reference number will be generated, once the transaction has posted in GFEBS. 7. The Appropriation symbol identifies the major purpose of the appropriation or the type of funds.

LSA #4 Check on Learning Q1: Since we know that the number is assigned by GFEBS, can we look up this information? A1: No, we cannot because, it is assigned by GFEBS. Q2: What is the purpose of the Cost Object? A2: The Cost Object/Funded Program is used to control spending related to work orders.

LSA #4 Summary

Conduct Practical Exercises PE

TLO Check On Learning Break into equal groups. As a group, write down a few questions from the lesson just received. Once group have sufficient questions, pass questions to another group to answer them. Once questions have been answered, each group read their questions and answers.

TLO Summary Action: Identify GFEBS Master Data Elements Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion. Standard: With at least 80% accuracy learners must show proficiency with: Define the standard financial information structure Recognize the application of funds Identify funds and cost center Review the U.S. standard general ledger