Capture Payroll Cost 1 Show Slide #1: Capture Payroll Cost Title: Capture Payroll Cost References: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation DFAS-IN MANUAL 37-100-FY, The Army Management Structure GFEBS Performance Support Website (PSW) Section I. Administrative Data   Academic Hours/Methods 02 hrs. / 50 min. DSL (small or large group discussion) 00 hrs. / 30 min. PE (Practical Exercise) 00 hrs. / 00 min. Test 00 hrs. / 00 min. Test Review 03 hrs. / 20 min. Total Hours Section II. Introduction: Method of Instruction: DSL - Discussion (large or small group) Facilitator's to Learner Ratio: 1:25 Time of Instruction: 00 hrs. / 05 min. Media: PowerPoint Presentation Facilitator Material: Each primary facilitator should possess a lesson plan, evaluation sheet, scenario event list for exercises, and summary sheet containing the above noted references. Learners Material: Learners should possess course handouts, access to all systems for exercises, summary sheet containing the above noted references portable laptop, and standard classroom supplies. Note: "All required references and technical manuals will be provided by the local Command“ Motivator (Concrete Experience): We are continuously trying to find better, faster ways to improve our ways of capturing cost. Through improving our Budget System, our Automated Time and Attendance Production System (ATAAPS) and our Commitment Items, we are slowly but surely making progress. With GFEBS, our operational and business processes have becoming less time straining and more visible thus giving our organizations a better understanding of how their overall operation is working from a Cost perspective. 1

Terminal Learning Objective Action: Capture Payroll Cost Conditions: You are a budget analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Communicate the Gross Pay (GPR) File Process in GFEBS Identify Foreign and Domestic Payroll Cost and Interfaces   Show Slide #2: Terminal Learning Objective Facilitator’s Note: Read/State the TLO Action: Capture Payroll Cost Conditions: You are a GFEBS data processor with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Communicate the Gross Pay (GPR) File in GFEBS Identify Foreign and Domestic Payroll Cost and Interfaces Safety Requirement: 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. Environmental Considerations: 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: Learners will take the Test 1 Fund the Force examination during the Fund the Force module. Learners must score 80% or higher to obtain a passing score. Instructional Lead-In: This Lesson Plan Capture Payroll Costs will focus on the following subjects: The Army’s Payroll System DCPS and Gross Pay Reconciliation Unfunded Leave and how it interfaces with GFEBS Bi-weekly accruals and Year End accruals The different Foreign Pay System that interface with GFEBS The Maintenance of Personnel Master Records 2

Key Terms Accrual Basis of Accounting Budgetary Ledger Defense Cash Accountability System (DCAS) Automated Disbursing System (ADS) Commitment Item Funds Center Full Cost General Ledger Account Gross Pay File Material Group Unfunded Accrued Leave Liability Show Slide #3: Key Terms Section III. Presentation. Learning Step / Activity 1. Communicate the Gross Pay (GPR) File Process in GFEBS Method of Instruction: DSL (large or small group discussion) Facilitator's to Learner Ratio: 1:25 Time of Instruction: 03 hrs. / 20 min. Media: PowerPoint Presentation, Handout The following are Key Terms associated with Capturing Payroll Costs: Accrual Basis of Accounting: Expenses are recorded in the period in which they are earned.   Budgetary Ledger: Series of general ledger accounts where budget transactions are recorded. Defense Cash Accountability System (DCAS): A Department of Defense (DoD) automated system being developed to provide standard and complete automated support for the DoD cash accountability function. Automated Disbursing System (ADS): A central disbursing system that processes disbursements for the Department of Defense. Element of Resource (EOR): Legacy codes embedded in the general ledger accounts to categorize types of the type of expense for obligations and expenditures. EORs have their basis in the Object Classes established by the Office of Management & Budget (OMB). Generally, the first two positions of the EOR represent the OMB Object Class. In GFEBS EORs relate to the Primary Cost Elements in controlling module. Fund Center: Similar to Cost Centers in that they are both organizational bound and both collect financial information. Funds Centers are used to track and manage budget values. Budget execution is performed, tracked, and managed on Funds Centers.  Full Cost: The sum of all costs including the costs of activities performed by other entities regardless of funding sources. General Ledger Account: Structure that records value movements in a company code and represents the G/L account items in a chart of accounts. Gross Pay File: The DCPS Gross Pay Reconciliation (GPR) File contains the computed biweekly entitlements of an employee’s pay, premium pay, benefits, award payments, settlements, prior period adjustments, etc. by line of accounting. Unfunded Accrued Leave Liability: Cost recorded as a monthly liability for leave earned to be paid out of future appropriations. 3

Explain the DCPS Gross Pay (GPR) File in GFEBS ECC Inbound Interface GFEBS Gross Pay File DCPS BI Show Slide #4: Explain the DCPS Gross Pay (GPR) File Process in GFEBS: Section III. Presentation. Learning Step / Activity 1. Explain the DCPS Gross Pay (GPR) File Process in GFEBS: Method of Instruction: DSL (large or small group discussion) Facilitator's to Learner Ratio: 1:25 Time of Instruction: 03 hrs. / 20 min. Media: PowerPoint Presentation, Handout Facilitator’s Note: DCPS Interface with GFEBS: The DCPS Gross Pay Reconciliation (GPR) File contains an employee’s biweekly pay, premium pay, benefits, award payments, settlements, prior period adjustments, etc. by line of accounting. At the end of each pay period (bi-weekly), DCPS generates a Gross Pay Reconciliation file to send to GFEBS. For tax purposes, the pay system follows the calendar year, not the fiscal year. There are 26 pay periods in a calendar year. The beginning and ending dates of each pay period are published in advance. Facilitator’s Note: Review VG#6 with the Students 4

DCPS Interface with GFEBS – Unfunded Leave Unpaid Accrued Leave Liability Summary File Inbound Interface DCPS Dollar values of the contingent liability for unused leave Medicare and Medicare/OASDI (old age, survivors and disability insurance) Fringe costs at a summary level by employing activity (UIC) Accounting activity Fiscal Station Number (FSN) Show Slide #5: DCPS Interface with GFEBS – Unfunded Leave: Facilitator’s Note: GFEBS interfaces with DCPS to capture the necessary financial impacts of civilian pay for the U.S. Army. The purpose of the Inbound Unfunded Leave Interface from DCPS is to recognize the Army’s liability and associated future unfunded expense for annual leave as it accrues. The term “unfunded” is applied because the leave liability is not paid until the period in which it is taken, in the current fiscal year or in a later fiscal year. The expense and liability postings are not considered budget relevant, either. At the end of each pay period, DCPS generates a file for unfunded leave for GFEBS. The Unpaid Accrued Leave Liability Summary file provides the dollar values of the contingent liability for unused leave, and the Medicare and Medicare/OASDI (Old age, Survivors, and Disability Insurance) Fringe Costs at a summary level by Unit Identification Code (UIC) and Fiscal Station Number (FSN). The costs will be posted in GFEBS at Installation level Internal Orders. To record the amount of unfunded leave earned by civilian employees, GFEBS makes the following accounting entries:   (1) DR 6800 Future Unfunded Expense (2) CR 2220 Unfunded Leave The file sent from DCPS is a “snapshot” of the unfunded leave liability as of the end of the current pay period. Prior to processing the next pay period’s file, each preceding pay period’s journal voucher entries must be reversed to prepare for processing the pay period’s Unpaid Accrued Leave Liability file from DCPS. 5

LSA #1 Check on Learning Q1: This is the sum of all costs including the costs of activities performed by other entities regardless of funding sources? A1: Q2: The ______ ________ ______ is a central disbursing system that processes disbursements for the Department of Defense. A2: Q3: T/F: GFEBS interfaces with DCPS to capture the necessary financial impacts of civilian pay for the U.S. Army. A3:   Full-Cost Automatic Disbursing System (ADS) Show Slide #6: LSA #1 Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. Note: Animated slide Q1: This is the sum of all costs including the costs of activities performed by other entities regardless of funding sources? A1: Full-Cost Q2: The ______ ________ ______ is a central disbursing system that processes disbursements for the Department of Defense. A2: Automatic Disbursing System (ADS) Q3: T/F: GFEBS interfaces with DCPS to capture the necessary financial impacts of civilian pay for the U.S. Army. A3: True True 6

LSA #1 Summary 7 Show Slide #7: LSA #1 Summary Facilitator's Note: On the first part of the lesson, we identified the key terms associated with the DCPS Gross Pay (GPR) File, and the actual interfacing process from GFEBS to DCPS. “Or” Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group. 7

Capture Payroll Cost / GFEBS Receives Payroll File GFEBS is the General Ledger System of Record for the General Fund. GFEBS can receive a payroll file automatically, manually or from an interface. GFEBS posts actual payroll commitments, obligations, expenses, and disbursements at a summary level. General Ledger (G/L) Accounts for ledger postings, associated debits/credits are provided or derived using information on the inbound file. The budgetary ledger postings are derived automatically from the proprietary ledger postings. According to the current Chart of Accounts, the postings to the ledger for payroll are: DR 6100/6400 Expenses CR 1010 Fund Balance with Treasury Show Slide #8: Capturing Payroll Cost/GFEBS Receives a Payroll File Learning Step / Activity 2. Capture Payroll Cost while GFEBS Receives Payroll File Method of Instruction: DSL (large or small group discussion) Facilitator's to Learner Ratio: 1:25 Time of Instruction: 03 hrs. / 20 min. Media: PowerPoint Presentation, Handout Facilitator’s Note: Learners should refer to any summary sheets or notes during this lesson. Facilitator's Note: Capturing Payroll Cost: GFEBS is the general ledger system of record for the General Fund. It must interface with all applicable Army payroll systems, or provide a way to enter payroll information manually. The purpose is to capture the necessary financial impacts of pay for the U.S. Army.   GFEBS Receive a Payroll File: GFEBS is capable of receiving a Payroll File automatically, manually or from an interface. GFEBS will post actual payroll commitments, obligations, expenses, and disbursements at a summary level. General Ledger (G/L) Accounts for ledger postings, associated Debits/Credits are provided or derived using information on the inbound file. The budgetary ledger postings are derived automatically from the proprietary ledger postings. According to the current Chart of Accounts, the postings to the ledger for payroll are: (1) DR 6100/6400 Expenses Note: 6000 Expense account (2) CR 1010 Fund Balance with Treasury Note: 1000 Assets 8

Capture Payroll Cost (Cont.) - DR 4610 Allotments (realized resources) - CR 4902 Delivered Orders (obligations paid) If the line of accounting indicates a direct appropriation then the following additional posting are made: - DR 3107 Unexpended Appropriations (used) - CR 5700 Expended Appropriations GFEBS receives and processes gross pay for Army Civilians, Foreign Nationals, and Military personnel. Show Slide #9: Capturing Payroll Cost/GFEBS Receives a Payroll File (Cont.) Facilitator’s Note: Each expense posting (i.e. 6100 or 6400) has a four-digit Element of Resource (EOR) that further classifies how payroll dollars were used for (for example, 11B1 indicates the expense was for Civilian Base Pay, Full-Time Permanent – so you will have 6100.11B1). EORs are provided or derived using information from the inbound file. They post to the following accounts:   (1) DR 4610 Allotments – Realized Resources Note: 6100.4610 (2) CR 4902 Delivered Orders – Obligations, Paid Note: 6100.4902 If the line of accounting indicates a direct appropriation then the following additional postings are made: (1) DR 3107 Unexpended Appropriations – Used Note: 6100.3107 (2) CR 5700 Expended Appropriations Note: 6100.5700 GFEBS receives and processes gross pay for Army Civilians, Foreign Nationals, and Military personnel. 9

Payroll Accruals Bi-Weekly Accruals: GFEBS generates payroll accruals when processing payroll actuals. Year End Accruals: To support the year-end process, GFEBS provides functionality that converts existing payroll accruals into accruals that reference obligations. GFEBS closes prior year obligations after pay file disbursements have been finalized in the subsequent fiscal year. Show Slide #10: Payroll Accruals Facilitator’s Note: Bi-Weekly Accruals: GFEBS generates payroll accruals when processing payroll actuals. Depending on whether the pay file processed is the first or last file of the current month, the accrual generated covers the remainder earned but unpaid from the prior month, or the accrual generated covers the remaining earned but unpaid days for the current month. The G/L Accounts for the proprietary ledger postings for the accrual and the associated Debits/Credits for each are determined based on the summary postings from the latest inbound payroll file. The budgetary ledger postings are derived automatically from the proprietary ledger postings. According to the current Chart of Accounts, the postings to the proprietary ledger for accruals are:   (a) DR 6100/6400 Expenses (b) CR 2210 Accrued Funded Payroll and Leave Similar to the actual postings, each expense posting (i.e. 6100 or 6400) has a 4-digit Element of Resource (EOR) that further classifies how the payroll dollars were used. EORs are derived using information from summary postings in GFEBS. They post to the following accounts. (a) DR 4610 Allotments – Realized Resources (b) CR 4901 Delivered Orders – Obligations, Unpaid Only if the line of accounting indicates a direct appropriation would the following additional postings be made: (a) DR 3107 Unexpended Appropriations – Used (b) CR 5700 Expended Appropriations (2) Year End Accruals: To support the year-end process, GFEBS provides functionality that converts existing payroll accruals into accruals that reference obligations. GFEBS closes prior year obligations after pay file disbursements have been finalized in the subsequent fiscal year. They payroll data are received by GFEBS via inbound pay file. 10

Civilian Pay The Defense Civilian Pay System (DCPS) is a civilian pay and leave accounting, data collection, processing, and reporting system. DCPS is the entitlement and payroll system of record for the Department of Defense (DoD), including the Army. GFEBS uses an interface with DCPS to capture the financial impacts of Army civilian pay. Show Slide #11: Civilian Pay Facilitator’s Note: The Defense Civilian Pay System (DCPS) is a civilian pay and leave accounting, data collection, processing, and reporting system. The system maintains pay and leave entitlement records, deductions and withholdings, time and attendance data, and employee employment status. DCPS is the entitlement and payroll system of record for the Department of Defense, including the U.S. Army. GFEBS uses an interface with DCPS to capture the financial impacts of Army Civilian pay. 11

Military Pay Military payroll is transitioning to an Integrated Personnel and Pay System-Army (IPPS-A). An interface will be established either via the Business Enterprise Information System (BEIS) or directly with IPPS-A for military payroll data. This information will be fed to GFEBS on a monthly basis. When fully deployed, this will be considered the system of record for the maintenance of military personnel and pay data, providing monthly feeds to GFEBS. Presently, the military including the Army is using Defense Joint Military Pay System (DJMS) until deployment is completed. Show Slide #12: Military Pay Facilitator’s Note: Military payroll is transitioning to an Integrated Personnel and Pay System-Army (IPPS-A). An interface will be established either via the Business Enterprise Information System (BEIS) or directly with IPPS-A for military payroll data. IPPS-A will be the system of record for the maintenance of military personnel and pay data, providing monthly feeds to GFEBS. At present the Military including the Army is using Defense Joint Military Pay System (DJMS) until deployment is completed.   12

GFEBS Interface w/ Foreign/Local National Pay Systems To record payroll costs for Army employees from the General Fund, GFEBS posts payroll results based on input from multiple foreign/local payroll systems. Italian Local National Pay System (ILNPS) Korea National Pay System (KNPS) German Local National Pay System Payroll files from countries with no local national payroll system are sent to GFEBS manually in a standard file format. Show Slide #13: GFEBS Interfaces with Foreign/Local National Pay Systems: Facilitator’s Note: Foreign/Local National Pay: To record payroll costs for Army employees from the General Fund, GFEBS posts payroll results based on input from multiple foreign/local payroll systems. In some cases, GFEBS will establish direct interfaces with these systems to post the results of payroll calculations automatically. For other sites (e.g. Belgium and the Netherlands) supported by local national employees but do not have formal file output, the payroll data will be loaded using a standard GFEBS file template.   Italian Local National Pay System – ILNPS: Italian local nationals are direct hires to the Army. At the end of each month, ILNPS generates detailed files containing the gross pay and accruals for severance and bonus pay by employee. These files represent the current month’s actual data and any related corrections from prior months and are disbursed in the current month. Korea National Pay System – KNPS: Korean local nationals are direct and indirect hires to the Army, and KNPS calculates and disburses payroll monthly for both of these employees. GFEBS expects to receive disbursement notifications from the Defense Cash Accountability System (DCAS). The interface with KNPS is intended to record the accounting effects of the disbursements and accruals. German Local National Pay System: German local national employees are indirect hires to the U.S. Army. At approximately the 25th of each month, the German Foreign Forces Payroll Office (FFPO) provides the German Local National Pay System with a payroll file of German Local National employees. Manual Local National Payroll: Several countries where the U.S. Army currently stations forces, such as Belgium and the Netherlands, have much smaller numbers of Local Nationals working for the Army than Italy, Korea, and Germany. These countries do not have systems to manage their Local National Payroll. Instead, these countries manage their Local National Payroll using spreadsheets. To capture the financial impacts for these countries’ local national pay, GFEBS enables these countries to submit payroll information manually in a standard file format. Payroll files from countries with no Local National Payroll system are sent to GFEBS manually in a standard file format. Each country provides one file per month that contains payroll data for the period. These files are manually uploaded to GFEBS. A separate program posts commitments, obligations, expenses, and disbursements for local national payroll to the appropriate line of accounting in GFEBS. 13

DCPS Error Handling When a DCPS interface file is received, it may contain errors that must be corrected before the data can be processed in GFEBS. GFEBS uses a custom extension to allow for corrections and reprocessing. GFEBS corrects the errors at the employee-level. The original employee detailed data is sent to BI to store the original records. Show Slide #14: DCPS Error Handling Facilitator’s Note: When a DCPS interface file is received; it may contain errors that must be corrected before the data can be processed in GFEBS. GFEBS uses a custom extension to provide for corrections and reprocessing. Employee-level data sent on the interface files - GFEBS corrects the errors at the employee-level. The original employee detailed data is sent to BI to store the original records. The data is also consolidated and processed as summary postings. Summary postings in GFEBS could fail to process for the following reasons:   (1) Invalid or missing master data for funds or cost center. (2) Insufficient funds. (3) Unable to derive the general ledger due to missing, invalid, or conflicting data on the employee record. When a required master data element is invalid at the employee level, it must be corrected and reprocessed so that all payroll costs can post. Insufficient funding or Funds Management derivation errors require that the detail records be reprocessed after corrective actions have been executed. The Army needs to load corrected detail records used for summary postings to BI so that employee-level reporting from BI reflects all changes. After the records are reprocessed, changed records are loaded to BI to be sure that detailed records in BI reflect changes in GFEBS. To be sure, that detailed employee payroll records stored in BI reflect accurate information for reporting, the Payroll Corrections Processor role has the ability to update certain fields, such as the Civilian Type (C-Type). The following is an example of employee-level data that would need to be updated in BI: 14

DCPS Error Message Example Errors that could cause GFEBS failure to process: Invalid or missing master data for funds or cost center Insufficient funds Unable to derive the general ledger due to missing, invalid, or conflicting data on the employee record. The Payroll Corrections Processor role has the ability to update certain fields, such as the Civilian Type (C-Type). Show Slide #15: Example of Error Messages: Facilitator’s Note: An HQDA Intern is hired as a Full-Time Permanent employee, and the “C-Type” is not updated in a timely manner in the personnel and pay system. The Army relies on “C-Type” for certain manpower reports and calculations. After the detailed records are reprocessed, changed records are available to load in BI. When the corrected records are loaded to BI, they do not overwrite the original records (loaded from the original source system interface file). In addition, the change log information detailing all changes is also extracted. This process verifies that changes to detail records affecting summary postings in GFEBS are loaded to BI and that an audit trail is maintained. There is a custom BI Audit Report that displays and reports changes made in GFEBS. 15

Maintain Personnel Master Records Key personnel information related to an individual’s labor cost and payroll is maintained as part of an employee’s detailed time-tracking and payroll records in the BI environment. This information is available for reporting via the Payroll Audit Report and the Detailed Labor Costs Report in BI. The DCPS Master Employee Record (MER) file is brought into GFEBS on a bi-weekly basis to populate the employee record in the HR mini-master and to create a system-generated personnel number to replace the SSN on all files used for reporting in BI. The employee master record also facilitates scheduling of DPW employees to work orders, as well as confirmations of labor time and progress made against those work orders. Show Slide #16: Maintain Personnel Master Records Facilitator’s Note: Key personnel information related to an individual’s labor cost and payroll is maintained as part of an employee’s detailed time tracking and payroll records in the BI environment. This information is available for reporting via the Payroll Audit Report and the Detailed Labor Costs Report in BI. The DCPS Master Employee Record (MER) file is brought into GFEBS on a bi-weekly basis to populate the employee record in the HR Mini-Master and to create a system-generated personnel number to replace the SSN on all files used for reporting in BI. The employee master record also facilitates scheduling of DPW employees to work orders, as well as confirmations of labor time and progress made against those work orders. 16

LSA #2 Check on Learning Q1: What system is the general ledger system of record for the General Fund? A1: Q2: What system is the entitlement and payroll system of record for the Department of Defense, including the U.S. Army? A2: Q3: Name three foreign/local nation pay systems that interface with GFEBS? A3:   General Fund Enterprise Business System (GFEBS) Defense Civilian Pay System (DCPS) Show Slide #17: LSA #2 Check on Learning Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given. Note: Animated slide Q1: What system is the general ledger system of record for the General Fund? A1: General Fund Enterprise Business System (GFEBS) Q2: What system is the entitlement and payroll system of record for the Department of Defense, including the U.S. Army? A2: Defense Civilian Pay System (DCPS) Q3: Name three foreign/local nation pay systems that interface with GFEBS? A3: Italian Local National Pay System (ILNPS), Korean National Pay System (KNPS) and German Foreign Forces Payroll Office Note: Additional questions that can be asked; Q: Name the two cost reports that will contain Personnel Pay Master Records? A: The Payroll Audit Report and the Detailed Labor Costs Report in BI Q: What does the DCPS Gross Pay Reconciliation file contain? A: The computed biweekly entitlements of an employee’s pay, premium pay, benefits, award payments, settlements, prior period adjustments, etc. by line of accounting. Italian Local National Pay System (ILNPS), Korean National Pay System (KNPS) and German Foreign Forces Payroll Office 17

LSA #2 Summary 18 Show Slide #18: LSA #2 Summary Facilitator's Note: On the final part of the lesson, we identified capturing payroll cost when dealing with Civilian / Military / Foreign National Pay, and the multiple interfaces that are related. “Or” Facilitator, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group. 18

Conduct Practical Exercise Walkthrough: Generate Cost Center Actual/Plan/Variance Report T-Code: S_ALR_87013611 Conduct Practical Exercise 2.2 Show Slide #19: Conduct Practical Exercises   Practical Exercise / Generate Cost Center Actual/Plan/Variance Report; Generate Orders: Actual/Plan/Variance Report (.5 Hour Apply) Method of Instruction: PE - Practical Exercise (Hands-On/Written) Facilitator to Learner Ratio: 1:25 Time of Instruction: 00 hrs. / 30 min. Media: Printed Reference Material, Practical Exercise, Handout Facilitator’s Note: Walkthrough : Actual/Plan/Variance T-Code S_ALR_87012993. Situation: You have been assigned the ECC Managerial Reporter role and are responsible for creating reports and analyzing report information for controlling information related to business operations, including internal management reporting on cost and performance metrics. As part of your role, you must log in to GFEBS to generate the Cost Center: Actual/Plan/Variance report to show payroll expenses charged to a cost center compared to costs planned for that cost center. General Information: (Introduction / Objective) These practical exercises simulate a scenario that measures your ability to properly Generate Cost Center Actual/Plan/Variance Report, and to Generate Orders: Actual/Plan/Variance Report. Special Instructions: N/A To perform the procedure, use walkthrough user procedure 11.11 S_ALR_87013611 19 19

Walkthrough: Generate Orders: Actual/Plan/Variance Report Conduct Practical Exercises (Cont.) Walkthrough: Generate Orders: Actual/Plan/Variance Report T-Code: S_ALR_87012993 Conduct Practical Exercise 2.3 Show Slide #20: Conduct Practical Exercises (Cont.) Facilitator’s Note: Generate Orders: Actual/Plan/Variance Report Transaction Code S_ALR_87012993. This report can be generated by entering an order, range of orders, cost element, range of cost elements, or cost Element group. The orders: Actual/Plan/Variance report is a standard ECC report that displays a side-by-side view of the actual and planned costs and their associated cost variance for a particular internal order as well as a drill-down view of the originating transactions. A variance can be defined as the difference between planned and actual costs and/or outputs. Use this procedure to generate Orders (Internal): Actual/Plan/Variance report. 20

Questions? 21 Show Slide #21: Questions? Facilitator’s Note: Field any questions that the students may have. Wrap up the lesson with the Restating the TLO (Next Slide) 21

TLO Summary Action: Capture Payroll Cost Conditions: You are a budget analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Communicate the Gross Pay (GPR) File Process in GFEBS: Identify Foreign and Domestic Payroll Cost and Interfaces   Show Slide #22: TLO Summary Facilitator’s Note: Restate the TLO Action: Capture Payroll Cost Conditions: You are a GFEBS data processor with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with: Communicate the Gross Pay (GPR) File Process in GFEBS: Identify Foreign and Domestic Payroll Cost and Interfaces 22