Funds Distribution 1 Show Slide #1 SECTION I. ADMINISTRATIVE DATA Academic Hours / Methods 1 hrs / 30 min Large group Instruction / 20 min Practical Exercise (Hands On) / 0 min Test / 0 min Test Review 1 hrs / 50 min Total Hours SECTION II. INTRODUCTION: Today we are Reviewing Funds Management 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 GFEBS Funds Distribution Excel Spreadsheet Student Funds Management PowerPoint slides Access to AFMS TED 357 1

Terminal Learning Objective Action: Process Funds Distribution in GFEBS Given access to GFEBS, financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN Manual 37-100. Process Funds Distribution transactions in GFEBS with 80 % accuracy. Conditions: Show Slide #2 Action: Process Funds Distribution in GFEBS. Conditions: Given access to GFEBS, financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN Manual 37-100. Standards: Perform Funds Distribution in GFEBS with 80 % accuracy. 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 (70%). INSTRUCTIONAL LEAD IN - Before we can understand how to control our funds, we must briefly discuss how funds are received. Standards: 2

Funds Distribution 3 Show Slide #3 As stated in the Funds Management lesson, Funds Management explains how money flows from HQDA (Level I) to the installation or lower (Levels 3 and 4). The T-Code used in GFEBS perform the task is FMBB – Transfer Budget Authority or Distribution . T-Code FBMM is used for Annual Funded Program (AFP), Version 1, and Quarterly Funds Distribution, Version 0. We will be entering Version 0. 3

FMBB – Transfer Budget Authority or Distribution 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 Show Slide #4 Note: Using the GFEBS Funds Distribution excel spreadsheet and the PSW , walk the students through Level 1 Funds Distribution process in GFEBS . Depending on the Bandwidth, Environment, Time, etc.

Check on Learning What funding level is HQDA? What does the Fund Center represent? Show Slide #5 Check on Learning! What funding level is HQDA? Level 1. What does the Fund Center represent? An organization In the chart of accounts, 4000 series fall under which account? Budgetary 5

Cost Transfer 6 Show Slide #6 The Treasury issues warrants to reserve and guarantee funds availability. The Treasury acts as the “Bank” of the U.S. Government. When HQDA receives the Treasury Warrant, the Funds Execution Controller at HQDA will enter it into GFEBS as a JV to record the posting to cash and the equity to USSGL accounts. The T-Code used in GFEBS perform the task is FB50 – Cost Transfer. T-Code FB50 is used for Allotment, Version 0. The FB50 is used to issue a warrant. 6

Check on Learning In Funds distribution, what is T-Code FB50 used for? What are the two methods of funding? The flow of funds begins with the enactment of an _______ Act by Congress? Show Slide #7 Check on Learning! In Funds distribution, what is T-Code FB50 used for? To issue a warrant What are the two methods of funding?? Informal and Formal The flow of funds begins with the enactment of an _______ Act by Congress? Appropriation 7

FMBB – Transfer Budget Authority or Distribution 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 Show Slide #8 Note: Using the GFEBS Funds Distribution excel spreadsheet and the PSW , walk the students through the remaining Levels of Funds Distribution process in GFEBS . Depending on the Bandwidth, Environment, Time, etc.

Fund Status Reports 9 Show Slide #9 There are 9 types of Cumulative Fund Status ECC Reports 9

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 #10 Funds Status ECC Reports / Cumulative Fund Status Reports   Note: Of the nine possible Fund Status Reports, the best suited depends on the your business process at that particular time. Totals in cumulative reports reflect all commitments, obligations, expenses, and disbursements. Note: Instructor selects one of the Fund Status Report, and walks the students through the process in GFEBS. 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 10

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 #11 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) 11

Check on Learning How many fund status reports are there? Which report shows Cumulative Status by Functional Area? What does the ZFSC7 report provide? Show Slide #12 Check on Learning! 12

Practical Exercise 13 Show Slide #13 PE: Annual Funding Program (AFP) Operational ( Budget Version 1) Practical Exercise . Push funding to Level III 13

Terminal Learning Objective Action: Process Funds Distribution in GFEBS. Given access to GFEBS, financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN Manual 37-100. Process Funds Distribution transactions in GFEBS with 80 % accuracy. Conditions: Standards: Show Slide #14 Note: Restate TLO and ask students if the have any questions Action: Process Funds Distribution in GFEBS. Conditions: Given access to GFEBS, financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN Manual 37-100. Standards: Perform Funds Distribution in GFEBS with 80 % accuracy. . 14