Process Journal Vouchers (Cost Transfer) Show Slide 1: SECTION I. ADMINISTRATIVE DATA Academic Hours / Methods 1 hr Small or Large Group Instruction SECTION II. INTRODUCTION: Today we are going to discuss the Processing of Journal Vouchers (Cost Transfer). Method of Instruction. Conference / Discussion Instructor to Student Ratio: 1:16 or 1:25 Time of Instruction 1 hrs 00 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 GFEBS Funds Distribution Excel Spreadsheet Student Funds Management PowerPoint slides Access to AFMS TED 357 1

Terminal Learning Objective Action: Process Journal Vouchers (Cost Transfer) FM Leaders in a classroom environment using doctrinal and administrative publications, practical exercises, personal experience, handouts, discussion and access to GFEBS. Analysis include: Process Journal Vouchers in GFEBS Conditions: Show Slide 2: Terminal Learning Objective Read TLO SAFETY REQUIREMENTS: In a training environment, leaders must perform a risk assessment in accordance with DA PAM 385-30, Risk Management. Leaders will complete a DD Form 2977 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). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation 350-29. Risk Assessment Level: Low. Hazard Identification: Electrical Shock, Fire, Slippery Floors, Physical Injure/Strain, Tripping Tight Spaces in Classroom, and Influenza. Hazard controls: Primary Instructor (PI) will ensure: All electrical cords are properly stored under desks, liquid containers have lids on them and all spills are immediately cleaned and mopped and allowed to completely dry before allowing students/personnel to walk on them. All chairs are ergonomically designed, adjust to individual preference and that all students are awake and paying attention in class. All cables/cords are properly plugged in, sheathed, and secured along tables, walls, and ceilings. No damaged or frayed cords/cables will be used. PI will brief proper hand washing techniques, the use of hand sanitizer, and evacuation procedures. All trash will be removed daily. 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. At the end of the S8 Module a culminating event, resulting in a briefing to the Commander, will be assessed. INSTRUCTIONAL LEAD IN - Before we can understand how to control our funds, we must briefly discuss how funds are received. Standards: 2

Battle Drill 17: Process Journal Voucher Show Slide 3: Process Journal Voucher To provide sufficient documentation that demonstrates that an individual reviewed a journal entry and its supporting documentation prior to it being recorded in GFEBS for FB50 transactions under the $10,000 threshold. Documentation should also be provided for FV50 transactions subject to GFEBS workflow. These supporting documents do not have to be signed prior to entry in GFEBS: however they should be reviewed by the GFEBS approver prior to approving the document within the GFEBS workflow. Exampl1e of Documentation Requested: 1. Journal voucher with supporting documentation with evidence of manual or electronic review approval 2. Supporting Documentation that explains the nature of the entry and the reason the entry was made

Management Journal Entry Review Management performs a weekly review of all journal vouchers manually entered in the system (e.g., GFEBS, DDRS-B) for accuracy. Exceptions are investigated and resolved prior to the following month-end close and evidenced by management's signature and date on the review. Show Slide 4: Management Journal Entry Review Section III. Presentation Learning Step / Activity 1. Management Journal Entry Review Method of Instruction: Conference / Discussion Instructor to Student Ratio: 1:16 or 1:25 Time of Instruction: 1 hr 00 mins Media: Small or Large Group Instruction The FV50 Processor creates a transactional activity document (e.g., JV or Cost Transfer) using the transaction FV50 - Park G/L Accounting Document. The FV50 Processor then has the option to Park the document, which effectively saves the document in a draft format, and to attach supporting documentation to justify the document as necessary. The FV50 Processor then selects either “Post” (if the document is excluded from the FV50 Workflow) to attempt to post the document or “Save as Completed” (if the document is not excluded from the FV50 Workflow) which triggers the FV50 Workflow. Once the FV50 Workflow has been triggered, a notification will be sent to the designated FV50 Approvers to review and approve or reject. Documents with a value less than or equal to $125,000 require only Level 1 Approvals. Documents with a value greater than $125,000 but less than or equal to $10,000,000 require both Level 1 and Level 2 Approvals. Documents with a value greater than $10,000,000 require approval from Level 1, Level 2, and Level 3 Approvers. An SAP Business Workplace (SBWP) notification will be sent to the final FV50 Approver of a given document to post. If posted successfully, the General Ledger will update appropriately to reflect the requested adjustment. 5

JV Process Journal Voucher (JV) or also referred as a Cost Transfer are utilized when a source system correction is not possible JV’s are used to realign costs when applicable to a different LOA, once a disbursement has occurred There must be a valid reason for the JV and appropriate backup documentation must be on file in order to pass an audit JV’s are used primarily for error corrections JV’s are input by the G8 Budget Analyst or S8 with backup documentation uploaded into GFEBS All JV’s will be approved by Level 1 approvers within the G8 supervisory chain; Over $125.0K goes to Level 1 Approver and then to a Level 2 Approver within G8 supervisory chain Show Slide 5: JV Process 1. Journal Voucher (JV) or also referred as a Cost Transfer are utilized when a source system correction is not possible 2 .JV’s are used to realign costs when applicable to a different LOA, once a disbursement has occurred 3. There must be a valid reason for the JV and appropriate backup documentation must be on file in order to pass an audit 4. JV’s are used primarily for error corrections 5. JV’s are input by the G8 Budget Analyst or S8 with backup documentation uploaded into GFEBS 6. All JV’s will be approved by Level 1 approvers within the G8 supervisory chain; Over $125.0K goes to Level 1 Approver and then to a Level 2 Approver within G8 supervisory chain 6

Considerations for Use Authority will likely be held at a higher level (Division G8) Used to transfer costs to another BAG/SAG, functional area or another unit’s funding As an example; costs for a PDSS (pre deployment site survey) expensed to BASE could later be transferred to OCO funding Documentation will be required IRT expenditures and an MFR requesting the transfer; follow local SOP

JV Processor Table 9 7 Slides 6: JV Processor Table The Journal Voucher Approver table contains the following fields: User Name - EDIPI of the FV50 Approver Organization - The 3 character Fund Center to which the FV50 Approver is aligned Release Code - The level for which the FV50 Approver is authorized to approve FV50 documents. Enter “2” for Level 2 (greater than $125,000 and less than or equal to $10,000,000). Enter “3” for Level 3 (greater than $10,000,000). Level 3 Approver authorization is restricted to users aligned to DASA-FO. Changed User - EDIPI of the user who last updated the record Changed Date - Date of the last update to the record 9 7

JV Approver Table 8 8 Show Slide 7: JV Approver Table For detailed instructions on maintenance of the JV Processor Table, reference the “JV Processor Table Maintenance Job Aid” available on the GFEBS Help Website (PSW) through the following path: GFEBS Materials A-Z > Job Aids > JV Processor Table Maintenance Job Aid.   For detailed instructions on maintenance of the JV Approver Table, reference the “JV Approver Table Maintenance Job Aid” available on the GFEBS Help Website (PSW) through the following path: GFEBS Materials A-Z > Job Aids > JV Approver Table Maintenance Job Aid. 8 8

Tracking Status of FV50 Approver Documents Show Slide 8: Tracking Status of FV20 Approver Documents Journal Voucher Processors will receive emails with FV50 Workflow status update notifications. Additionally, SAP Business Workplace (transaction SBWP) inbox notifications will be generated when follow-on action is required (e.g., if the document is rejected).   If a document is rejected by an FV50 Approver, the FV50 Processor will receive an email notification noting the reason for rejection. The FV50 Processor should then navigate to their Business Workplace Inbox (via transaction SBWP) and double click on the notification to open the document and perform the necessary adjustments. Once the document has been updated, the FV50 Processor should again select “Save as Completed”. This will restart the FV50 Workflow, beginning at Level 1 Approval. To view detailed status information for a given document, an FV50 Processor can navigate to their SAP Business Workplace Outbox and select “Started Workflows”. Double clicking on a document in the list will open a window with basic data for the given document (e.g., Created On date). 9

Tracking Status of FV50 Approver Documents Show Slide 10: Tracking Status of FV50 Approver Documents Click the Log button to view detailed status information for the document, including status and result of each step in the workflow. 11

Tracking Status of FV50 Approver Documents Show Slide 11: Tracking Status of FV50 Approver Documents Clicking the icons in the Agent column allows the FV50 Processor to view potential approvers for that document. “Possible agents” displays all approvers with the Approver role aligned to that document’s Fund Center. However, not all agents displayed in this listing may be eligible to approve the given document (e.g., if they approved at Level 1, they are not eligible to approve at Level 2, even if they are a Level 2 Approver for the Fund Center). To view those approvers who are not eligible to approve the document (due to taking previous action on the document), select the “Excluded agents” button. 12

Tracking Status of FV50 Approver Documents Show Slide 12: Tracking Status of FV50 Approver Documents To view detailed status information for a given document, an FV50 Approver can navigate to their Business Workplace Outbox and select “Work items executed by me”.   Double clicking on a document in the list will open a window with basic data for the given document (e.g., Created On date). 15 13

Tracking Status of FV50 Approver Documents Show Slide 13: Tracking Status of FV50 Approver Documents Click the Log button to view detailed status information for the document, including status and result of each step in the workflow. 14 15

Tracking Status of FV50 Approver Documents Show Slide 14: Tracking Status of FV50 Approver Documents Clicking the icon in the Agent column allows the FV50 Processor to view the approvers that have taken action on the document (if any) as well as potential approvers for that document. “Possible agents” displays all approvers with the Approver role aligned to that document’s Fund Center that have been aligned to that level of authorization. However, not all agents displayed in this listing may be eligible to approve the given document (e.g., if they were the FV50 Processor that entered this document, they are not eligible to approve at Level 2, even if they are a Level 2 Approver for the Fund Center). To view those approvers who are not eligible to approve the document (due to taking previous action on the document) select the “Excluded agents” button. 15 15

Tracking Status of FV50 Approver Documents Show Slide 15: Tracking Status of FV50 Approver Documents Users who are not involved with the workflow of a particular FV50 document are able to view the progress of the document during the workflow process, and can view the workflow history for documents that have posted successfully, using transaction FB03 – Display Document. Enter the Document Number and Fiscal Year. 15 16

Tracking Status of FV50 Approver Documents Show Slide 16: Tracking Status of FV50 Approver Documents 17

Tracking Status of FV50 Approver Documents Show Slide 17: Tracking Status of FV50 Approver Documents The steps executed in the workflow as well as status are displayed. For additional data, click to display the workflow log. 15 18

Tracking Status of FV50 Approver Documents Show Slide 18: Tracking Status of FV50 Approver Documents The steps executed in the workflow as well as status are displayed. For additional data, click to display the workflow log. 18 19

Questions Show Slide 19: Questions Restate TLO and Summarize lesson. 2

Terminal Learning Objective Action: Process Journal Vouchers (Cost Transfer) FM Leaders in a classroom environment using doctrinal and administrative publications, practical exercises, personal experience, handouts, discussion and access to GFEBS. Analysis include: Process Journal Vouchers in GFEBS Conditions: Show Slide 2: Terminal Learning Objective Read TLO SAFETY REQUIREMENTS: In a training environment, leaders must perform a risk assessment in accordance with DA PAM 385-30, Risk Management. Leaders will complete a DD Form 2977 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). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation 350-29. Risk Assessment Level: Low. Hazard Identification: Electrical Shock, Fire, Slippery Floors, Physical Injure/Strain, Tripping Tight Spaces in Classroom, and Influenza. Hazard controls: Primary Instructor (PI) will ensure: All electrical cords are properly stored under desks, liquid containers have lids on them and all spills are immediately cleaned and mopped and allowed to completely dry before allowing students/personnel to walk on them. All chairs are ergonomically designed, adjust to individual preference and that all students are awake and paying attention in class. All cables/cords are properly plugged in, sheathed, and secured along tables, walls, and ceilings. No damaged or frayed cords/cables will be used. PI will brief proper hand washing techniques, the use of hand sanitizer, and evacuation procedures. All trash will be removed daily. 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. At the end of the S8 Module a culminating event, resulting in a briefing to the Commander, will be assessed. INSTRUCTIONAL LEAD IN - Before we can understand how to control our funds, we must briefly discuss how funds are received. Standards: 2