1. Identify Funds Master Data Elements

2. Terminal Learning Objective
Action: Identify Funds Master Data Elements
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 at least 80% accuracy learners must demonstrate proficiency with:
Define the Foundational Components of Cost Master Data Elements
Communicate the Line of Accounting and the Standard Financial Information Structure (SFIS). 2

3. Key Terms – Funds Master Data Elements
Cost Object
Cost Element
Cost Center
Revenue Element
Fund Center
Activity Type
Internal Order
Business Process
Work Breakdown Structure (WBS) Elements
(1) Cost Object: Cost Objects are master data where costs are collected to measure an activity, output, or item. For example, a cost object can be a cost center, internal order, or business process to capture the cost of an organization, a function, task, product, service, or a customer.
(2) Cost Center: A unit of the organization from a costing perspective and are used to collect costs. Cost Centers are used to track and manage costs for responsibility segments of the Army.
(3) Funds 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. Every Cost Center has a related Funds Center.
(4) Internal Orders: Cost objects used to plan, collect, monitor, and settle the costs of specific jobs and tasks. Internal Orders are used to monitor the costs of short term, long-term, and recurring activities or programs.
(5) Standard Hierarchy (Cost Center Hierarchy): Is a tree-like structure that represents the organization and all of it Organizational Groups. Once the Hierarchy is built, Cost Centers are created and assigned to Groups within the hierarchy. Once complete, the Cost Center Hierarchy consists of all Cost Centers within the system for a given period, and therefore represents the entire organization.
(6) Business Process: Cost object used to capture costs of cross-functional activities. This cost object will enable the Army to allocate cost to receiving objects based on a rate of consumption.
(7) Cost Element: A Cost Element indicates the type of cost (or expense) associated with a posting, much in the same way that a General Ledger Account functions.
(8) Revenue Element: A Revenue Element indicates the type of revenue (or earnings) associated with a posting much in the same way that a General Ledger Account functions.
(9) Activity Type: An Activity Type is a cost object that represents a group of resources within a Cost Center. These resource groups have capacity and a unit of measure such as: labor hours, machine hours, square footage, etc. Activity Types are consumed and utilized to produce the products and services of the organization.
 (10) Statistical Key Figure (SKF): A Statistical Key Figure is a cost object that can be used as the basis for internal allocations, such as Distributions and Assessments. It represents amounts or quantities, such as the number of employees, telephones, or computers in a department, or the number of square feet in a building.
(11) Work Breakdown Structure Elements (WBS): WBS Elements are activities in the WBS used for planning and updating cost data. Some examples of WBS Elements are: Tasks, Partial tasks that are further subdivided, and work packages.
Standard Hierarchy (Cost Center Hierarchy)
Statistical Key Figure (SKF) 3

4. Roles and Responsibilities
Centralized Controlling Master Data Maintainer
Decentralized Controlling Master Data Maintainer
Cost Driver Collector
Cost Allocation Processor
Cost Plan Maintainer
1. Centralized Controlling Master Data Maintainer: This role’s responsibilities include performing the activities and tasks related to creating and editing cost Master Data elements at the Headquarters, Department of Army (HQDA).
2. Decentralized Controlling Master Data Maintainer: This role’s responsibilities include performing the activities and tasks related to creating and editing cost Master Data elements throughout the Army, particularly at the operational level (i.e., IMCOM).
3. Cost Driver Collector: This role is responsible for activities and tasks related to transaction adjustments to statistical key figure (SKF) quantities, Activity Type quantities, etc., for value-added use.
4. Cost Allocation Processor: This role performs activities and tasks related to evaluating cost assignment options, defining overhead rules, determining if a proposed movement of costs is budget relevant, defining assessment and distribution, and defining automatic assignment of Activity Types and business processes.
5. Cost Plan Maintainer: This role performs activities and tasks related to evaluating planning options; planning primary costs on cost centers, business processes, and internal orders; and planning prices of Activity Types and business processes. 4

5. Roles and Responsibilities (Cont.)
Payroll Corrections Processor
BI Payroll Corrections Processor
Payroll Interface Processing Monitor
BI Payroll Auditor
Controlling Close Processor
Manual Time-Tracking Extension Processor
DTS Interface Processing Monitor
Business Intelligence (BI) Managerial Reporter
6. Payroll Corrections Processor: This role is responsible for making corrections, as necessary, to facilitate the processing of all time-tracking and payroll transactions from the various interfaces.
7. BI Payroll Corrections Processor: This role is responsible for making updates to the non-financial attributes and for ensuring that the Detail Labor Cost Report displays the changes.
8. Payroll Interface Processing Monitor: This role’s responsibilities include performing the activities and tasks, assigning quantities of Activity Types and business processes to receivers, posting payroll results, defining accrual calculations and automatic assignments of costs, posting the detailed level gross pay file (BI), maintaining personnel Master Records, and posting payroll-related payments.
9. BI Payroll Auditor: This role enables authorized users to run and view the Audit Report for labor. Sensitive personnel data such as social security numbers (SSNs) may be viewed in this report and assignment of this role should be limited.
10. Controlling Close Processor: This role’s responsibilities include performing the activities and tasks related to carrying out the Controlling Close process, updating the cost model, and sending cost data to external systems.
11. Manual Time-Tracking Extension Processor: This role is responsible for executing the custom T-codes to upload the manual time-tracking spreadsheet submitted from various sources. Also identifies errors that arise during the execution of the custom T-codes.
12. DTS Interface Processing Monitor: This role’s responsibilities include validating travel authorizations, sending DTS travel authorization acknowledgements, validating travel vouchers, recording disbursements, and managing accounts receivable.
13. Business Intelligence (BI) Managerial Reporter: This role is responsible for creating reports and analyzing report information for controlling information related to business operations, including internal management reporting on cost and performance metrics.

6. Master Data Overview
Master Data is the foundation for all transactions performed in the system.
Without Master Data, it would be impossible to conduct business.
Master Data
Transactional
Data
Creating and maintaining Master Data is critical to ensure that:
Information is correct and entered into the system once.
Transactions are going to the proper place. 6

7. Cost Management Process Flow Chart - Review7

8. Statistical Key Figures (SKFs)
Cost Master Data Elements
Cost and Revenue Elements
Activity Types
Statistical Key Figures (SKFs)
Internal Orders
Business Processes
Cost Centers 8

9. Cost Centers
Represent a unit of the organization from a costing perspective and are used to collect costs.
Used to track and manage costs for responsible segments of the Army.
The Cost Center Structure is represented in the Hierarchy.
The Standard Hierarchy is a Tree-Like Structure that represents the organization and all of its organizational groups.
A user cannot create a Cost Center if there is no Standard Hierarchy in place.
After the Cost Center is created, it is attached to a Cost Center Group and assigns it to the hierarchy.
Cost Center Master Data is centrally maintained to control what Master Data is entered into the system. 9

10. Cost Center/Fund Center Relationship
Cost Centers have corresponding budget objects referred to as Fund Centers.
Fund Centers and Cost Centers similarities and differences, and how they both collect financial information.
Budget Management functions versus Cost Management functions:
Budget Management is tracked and managed by Fund Centers
Cost Management is tracked and managed by Cost Center
Garrison CDR
AMC
DPW RM
MWR
Staff
Fund Center
Cost Center
Cost Center Group 10

11. The Standard Hierarchy
Represents the entire organization.
Consists of all Cost Centers in the system for a given period.
Cost Center Master Data is centrally maintained to control what Master Data is entered into the system.
Garrison CDR
DOL
DPW RM
MWR
Staff
Cost Centers
The Standard Hierarchy – a tree-like structure that flow from top to bottom. 11

12. The Standard Hierarchy Screenshot Example12

13. Internal Orders
Cost Objects used to plan, collect, monitor, and settle the costs of specific jobs and tasks.
Two types of Internal Orders: Real and Statistical
Real Internal Orders: Used to monitor the costs of short term, long-term, and recurring activities or programs.
Minor Construction
Damage from fire
Investment Orders for Assets produced in-house
Development and Construction Orders
Orders for services to a third party
Advertising 13

14. Internal Orders (Cont.)
Statistical Internal Orders:
Used for alternative reporting purposes
Displays a parallel view of costs
Costs collected on Statistical Internal Orders cannot be settled.
A posting to a Statistical Internal Order occurs as a result of a real posting to a cost object such as a Cost Center.
The advantage of using a Statistical Internal Order is the real costs are posted to the Cost Center using the Primary Cost Element.
Internal Orders are used to track and manage costs for programs, events, or projects that don’t require a detailed work breakdown structure. 14

15. Business Processes
Cost Collectors used to track costs of cross-functional activities in an organization.
The execution of a given Business Process is the result of participation between multiple Cost Centers, as well as other objects.
The Business Processes uses resources provided by the Cost Centers and their Activity Types.
Can be linked together in sender/receiver relationships to pass costs between one another to obtain the total cost of a process. 15

16. Business Processes (Cont.)
~ Example of when Business Processes are required to provide certain functionality or information~
IMCOM: Track costs by service and SSP and allocate to customers.
TRADOC: Track costs related to providing certain courses.
And anywhere the Cost Object Activity Based Costing model is used. 16

17. Cost / Revenue Elements
A Cost Element provides an overview of the costs that an organization generates.
Likewise, a Revenue Element provides an overview of the revenues that an organization generates.
Each cost or revenue element also indicates the type of cost or revenue associated with a posting, much in the same way that a General Ledger (G/L) account functions.
Cost Elements and Revenue Elements: Serve one main purpose, to classify costs and revenues by activity type. 17

18. Cost Element - Types There are two types of Cost Elements
Primary Cost Element:
Elements of cost with a Corresponding Expense Account in the General Ledger (G/L).
Examples: travel, labor, and supply costs)
Secondary Cost Element:
Elements of cost that track the internal movement of costs.
such as Allocations or Settlements that provide a more accurate view of where costs are incurred within the organization. 
Do not have corresponding expense accounts in the General Ledger.
(Examples include assessment cost element, cost element for internal activity allocation, cost element for order settlement) 18

19. Activity Types
Describe the activity produced by a cost center and are measured in units of time or quantity.
Cost master data element that represents a group of resources in a cost center.
These resource groups have capacity and a unit of measure (e.g., labor hours, machine hours, square footage).
Resources are consumed and used to generate products and services for an organization. 19

20. Activity Type - Examples
Example of Activity Types:
10008 – ARMY HR MANAGEMENT RG1
10152 – ARMY SUPPLY RG1
10168 –ARMY IT RG1
10296 – ARMY PRINTING
Note: The RG1,RG2, RG3, RG4, OT1, OT2, OT3, OT4 are all some type of hourly wage category.
Each Activity Type will have a valid from and valid to date.
There are over 500 Activity Type inputs within Activity Type master data.
Example of Activity Types:
10008 – ARMY HR Management RG ARMY METAL WORK RG1
10006 – ARMY ADM & Office SVC ARMY PAINTING & PAPER RG1
ARMY VET MED Science RG PLUMBLING & FIT RG1
10056 – ARMY ENG & ARCHITECTR ARMY PRINTING RG1
10080 – ARMY BUS & INDUSTRY RG ARMY WOOD WORK RG1
ARMY LIBR & ARCHIVES RG ARMY GEN MAINT & OPS RG1
10120 – ARMY EQUIP FAC & SRVC RG1
10136 – ARMY INVESTIGATION RG1
10144 – ARMY QA INSP & GRAD RG NOTE: THE RG1, RG2, RG3, RG4, OT1, OT2, OT3, OT4 (ALL NOTE SOME
10152 – ARMY SUPPLY RG TYPE OF HOURLY WAGE category)
10168 – ARMY IT RG1
10184 – ARMY ELEC EQUIP MAINT RG NOTE: EACH ACTIVITY TYPE WILL HAVE A VALID FROM AND TO DATE
10232 – ARMY STRUCT & FINISH RG NOTE: THERE ARE OVER 500 ACTIVITY TYPE INPUTS 20

21. Activity Type (Cont.)
Example: A maintenance cost center employs engineers and technicians with activity types (e.g., ENG hrs and TECH hrs).
When maintenance work is performed, each employee’s labor is charged to a receiving cost object using those corresponding activity types. (Activity Base Accounting)
Are assigned rates to be used during Cost Assignments/Allocations of cost.
In GFEBS there are two main types of Cost Allocations:
Value-Based Allocations: Involve allocating actual dollar amounts
Quantity-Based Allocations: Involve allocating a quantity, usually hours of an activity type
Activity Base Accounting: Number of Hours X The Rate of the Activity Type = Amount of
cost to be allocated. Example: 5 Hours X = $175.00, the $ is the amount of
cost to be allocated. Activity Based Costing (ABC): A costing method that identifies
activities in an organization and assigns the cost of each activity base on the actual
consumption of those resources. 21

22. Statistical Key Figures (SKF’s)
Used for reporting, analysis, and allocation.
Statistical Key Figure (SKFs) represent:
- Activities’ or measurements’ basis of a cost center or internal order.
- Are amounts or quantities (e.g., number of employees, telephones, or computers in a department or the number of square feet in a building).
For cost allocation to be performed, GFEBS needs to know what costs to allocate.
Which cost objects are the “sender” cost objects, and which cost objects are the “receiver” cost objects.
When the allocation is executed, GFEBS moves the costs to be allocated from the sender cost objects to the receiver cost objects based on the SKF – The Measurable Tracing Factor.

23. Statistical Key Figures (Cont.)
Statistical Key Figures (SKFs)
Cost Allocation Method
Amounts or Quantities
# of Employees
# of Computers
Amount of Square Footage
Number of Weapons Systems
Assessment
Distribution
Two types of Statistical Key Figures:
Fixed Value
Remain Constant – Sq. Ft.
Total Value
Vary Each Period – Meals Served
*Not all allocations in GFEBS requires SKFs as the means to allocate cost,
allocations may also be executed using Percentages and Portions.
Percentages and Portions are used in Direct or Indirect Activity Allocation. 23

24. SKF Examples
SKFs Unit of Measure Long Text - ACR ACR Acreage - AOS EA Amount of Snow - GFR EA Gallons of fuel - HCNT EA Headcount - NCS EA # of Customers Serviced - NCT EA # of Civilians Trained 24

25. LSA #1 Check on Learning
Q1: What is the foundation for all transactions performed in the system? A1
Q2: Cost Master data contains how many elements? A2
Q3: _____ and _____ are the 2 types of allocations in GFEBS. A3
Q1: What is the foundation for all transactions performed in the system?
A1:
Q2: Cost Master data contains how many elements?
A2:
Q3: _____ and _____ are the 2 types of allocations in GFEBS.
A3: 25

26. LSA #1 Summary 26

27. Standard Financial Information Structure [SFIS (ess-fis)]
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 or line of accounting (LOA).
Fiscal
Code
Definition 27

28. SFIS - Purpose
The SFIS is an adopted system designed to identify U.S. Army financial transactions through the use of a series of alphabetical and numerical symbols referred to as Line of Accounting (LOA).
The use of LOA, rather than words and phrases, in recording financial transactions saves both time and space.
This system precludes the misinterpretation of data through the use of standard transaction definitions.
Also facilitates the automation of financial records and reports in GFEBS. 28

29. Purpose (Cont.)
Why do we need to understand the SFIS Line of Accounting (LOA) in Cost Management?
Certain Cost Master Data Elements are found in the LOA (e.g. Cost Centers, Cost Elements/Commitment Item, Cost Objects (CC’s, IO’s and WBS Elements)
Elements of the LOA Identify what these elements tell about the financial transaction and utilize the LOA to record and report expenditures in GFEBS and other applicable systems.
Elements of the LOA are populated in transactional inputs, and will appear in a majority of the cost report that are found in the Cost Management Functional Area. 29

30. GFEBS Cost Objects VS. Legacy Data Elements30

31. Standard Army Line of Accounting
D18_ A76VV QLOG WBS/IO/CC
Funded Program
WBS Element S
Internal Order
Cost Center 76VV0065
Department Code - 021
Cost Element/ Commitment Item
US Standard G/L Account – 6100
Object Class – 26
Additional Specific Detail - 17
Application of Funds
Appropriation Symbol- 2020
Years of Availability- 1
Supplemental Appr. ID- 1
Fund Type Designator - D
Fiscal Year of Issue- 18
Black Space - _
GFEBS Assigned Reference
Number
Fiscal
Station
Number (FSN)
Functional Area
Army Program Element
Management Decision Package - QLOG
Blank
Funds Center
Funds Center A76VV
Appropriation Sponsor A
Operating Agency
Funding Level V
Funding Level V 31

32. Credit Card Example Concrete Experience
(Visa) equates to 021 (Department Code)
Fund Type Designator
(bank number) equates to the
Appropriation Symbol 2020
Fund Type
(Valid Thru) Years of Availability 32

33. Personal Check Example
Concrete Experience
HHC 3rd Infantry Division
Fort Stewart, GA 31314
Date /03/20** $
TNL Engineering (vendor # 0TNN4)
Cost Center
Two Thousand Eighty Five and xx/ Dollars
GFEBS Assigned Reference Number
FORSCOM
Commitment Item
Fund Center
MEMO: “26K7” Combat Vehicle Repair
EDIP/User/Signature ***
A76VV
76VV0065 33

34. Application of Funds 021 202011D18 – (Application of Funds)
021 – Department Code
2020 – Appropriation or Basic Symbol
1 – Years of Availability
1 - Supplemental Appropriation ID
D - Fund Type Designator
18 – Fiscal Year of Issue 34

35. Department Code
A three digit code which identifies the military department or government entity receiving the appropriation.
Example:
Department Code examples:
- 17 Department of the Navy, General Funds (also Marines)
- 20 Department of the Treasury
- 21 Department of the Army, General Funds
- 57 Department of the Air Force, General Funds
- 96 U.S. Army Corps of Engineers (Civil Works)
- 97 Office of the Secretary of Defense
D18 – (Application of Funds) 35

36. Fund
The Fund Master Data Element code (known as “Fund”) consists of 9 characters in the line of accounting. It is a separate and distinct fiscal/accounting object containing a self-balancing set of accounts used to budget and control costs as well as to identify source and use of funding. It consists of 5 critical elements.
Example:
Appropriation or Basic Symbol (positions 1-4)
An appropriation is an authorization, by an Act of Congress, to make payments out of the Treasury for specified purposes. These four digits of the “Fund” indicate the Treasury Fund Group to which the accounting classification applies. The digits identify the type of funds or major purpose of the appropriation (the “color of the money”).
D18 36

37. Appropriation Types 021 202011D18 Example:
Military personnel, Army
Operations and Maintenance, Army (OMA) or commonly called OMA Funds
Other procurement, Army
Research, Development, Test and Evaluation (RDT&E)
Military Construction
Joint Improvised Explosive Devices Defeat Fund
Note: Army Reserve Appropriations
Reserve Personnel Army
Operations and Maintenance, Army Reserve
D18 37

38. States of an Appropriation
The fiscal year plus the appropriation determines the state of an appropriation.
There are three States of an Appropriation.
Example: D18
Unexpired – 1 Oct 2017 – 30 Sep 2018
Expired – Oct 2018 – 30 Sep 2023
Closed – Oct Indefinitely 38

39. Funds Availability - Year(s)
Example:
202011D18
Appropriation or Basis Symbol:
Typical Years of Availability:
2010 Military personnel, Army
1 Year
2020 O&M, Army (OMA)
1 Year
2035 Other procurement, Army (OPA)
3 Years
2040 Research, Development, Test
and Evaluation (RDT&E)
2 Years
2050 Military Construction (MilCon)
5 Years
2093 Joint Improvised Explosive
Devices Defeat Fund
1 Year 39

40. Supplemental Appropriation
Example:
This code identifies the number of congressionally awarded supplements that have been added to the initial appropriation of funds.
A “0” (zero) in this field indicates that no supplemental funds have been added to this appropriation.
A “1” indicates that one supplemental appropriation have been added.
202011D18 40

41. Fund Type Designator 202011D18 Direct Funds Example:
This code indicates how this appropriation affects a particular Budget. The code will indicate if the appropriation affects one’s budget directly or if the money utilized will be reimbursed to the managing Budget Activity.
Examples:
- D
- F Reimbursable Funded (FRA)
- A Reimbursable Automatic (ARA)
- T Trust Fund
- R Receipts Account and Deposit Funds
- C Clearing Account
202011D18
Direct Funds 41

42. Fiscal Year of Issue Example: 202011D18
This element identifies the Fiscal Year (FY) of issue applicable to the appropriation or fund being described by the line of accounting.
The fiscal year is considered a "critical" accounting classification element and is never left blank as a default value, even for accounts without fiscal year applicability such as receipt, deposit, or clearing accounts or no-year budget execution appropriations/funds.
The “18” in this line indicates these appropriated funds were issued in Fiscal Year 2018 (1 October 2017).
202011D18 42

43. Fund Center Fund Center A76VV
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:
Funding Hierarchy: (Flows from top to bottom)
Fund Center A76VV
A Appropriation Sponsor (A - Always Army)
76 Operating Agency (OA) (76 -FORSCOM Level)
VV Level 3 and 4 (VV – ASN/Organization) FT Stewart 43

44. Cost Center 76VV0065 Example: 76VV Last 4 Characters of Fund Center
The Cost Center replaces the Unit Identification Code in the LOA.
Cost Centers represent the organization’s hierarchical structure and mirror its Table of Distributions and Allowances (TDA) and Total Organization & Equipment (TO&E) table.
Because of this organizational linkage and before Cost Centers are built in GFEBS, a standard hierarchy is built.
Once the Standard Hierarchy is built, Cost Centers are created and assigned to groups within the hierarchy that represent the structure of an organization from a costing viewpoint.
The Cost Center represents the physical location.
Example:
76VV0065
76VV Last 4 Characters of Fund Center
00 Specific Organization and Functions
65 Responsible for Incurring and Capturing Cost 44

45. Cost Center Group Hierarchy Screenshot Example45

46. Cost Element / 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 in its entirety.
Example:
6100 US Standard General Ledger Account (GLAC) (Operating Expenses)
26 Object Class (Supplies and Material)
17 Additional Specific Detail (Depot Level Reparable) 46

47. General Ledger Account
Commonly referred to as an accounting ledger, a general ledger is a “primary accounting record used by a business to keep track of all the financial transactions the company makes.”
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.
Utilized double-entry bookkeeping, when a transaction occurs, it always affects two of these accounts in equal and opposite ways; it is a debit to one and credit to another.
The total amount of debits should always equal the total amount of credits, so if the two do not match up, it indicates that an error has been made. 47

48. Double-Entry Bookkeeping
Double-Entry Bookkeeping: When a transaction occurs, it affects two of these
accounts in equal and opposite ways; it is a debit to one and a credit to the other. The
total amount of debits should always equal the total amount of credit, if the two sides
doesn't match, it indicates that an error has been made. Double-Entry Bookkeeping
originated in the 15th Century. 48

49. Double-Entry - Debit /Credit Guide
Account Type Affected By Transaction
Effect of Transaction on Account
How You Record
Normal Balance
Debit
Credit
Assets + DR - CR
Liabilities
Net Position
Budgetary
CR*
DR / CR **
Revenues
Expenses
* = To increase the budgetary account “Other Appropriations Realized” you debit (DR) ** = Budgetary Accounts have either a debit or credit balances, depending on the account. 49

50. USSGL Chart of Accounts
Account Number
Title
Normal Balance
1000
Assets
Debit
2000
Liabilities
Credit
3000
Net Position
Credit
4000
Budgetary
Debit/Credit
5000
Revenue Other Finance Source
Credit
6000
Expenses
Debit
7000
Gains/Losses/Misc Items
Debit/Credit
8000
Memorandum
Debit/Credit
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 will increase the balance, while
a credit will decrease the account. (Double Entry Bookkeeping) 50

51. Commitment Item-Object Class
Object classes are categories in a classification system that presents obligations by the items or services purchased by the Federal Government.
Major Object Classes:
10 Personnel compensation and benefits
20 Contractual services and supplies
26 Supplies and material
30 Acquisition of assets
40 Grants and fixed charges
90 Other
Example:
26 OMB 2 Character Object Class (26- Supplies and Material Purchase)
1 Army Management DBOF Items (DLR) (1 - Depot Level Reparable (DLR)
7 Material Category (7 Combat Vehicle Repair Parts) 51

52. Functional Area Used to control and capture execution data.
GFEBS controls the execution of funds based on Appropriation and the Functional Areas using derivation rules.
Identify the Army Program Element (APE)
Management Decision Package (MDEP)
Military Construction (MILCON) Projects and Procurement Standard Study Number (SSN)
Example:
131096QLOG
Army Program Element (APE)
QLOG Management Decision Package (MDEP) (QLOG – Logistics Activities) 52

53. Funded Program / Cost Object
This Code is used to control spending related to Work Orders and Projects.
Initially, funds will be distributed in stages at the generic Funded Program “ARMY” until a work order or project has been identified.
Once the work order or project is created, the Funded program will change from “ARMY” to the Work Order or Project Number and the funds will be distributed to the create Work order or Project.
Example: Generic Funded Program – ARMY, WBS Element
Internal Order or Cost Center. 53

54. Document Reference Number GFEBS Assigned
This number is generated by GFEBS to track each expenditure transaction from the first stage of Commitment through the final stage of Disbursement of funds (COED), (F,C,O,AE,E,D). 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.
Example:
GFEBS Assigned Document Reference Number 54

55. Fiscal Station Number
A five digit code which is sometimes preceded by the letter “S”.
Identifies the Operating Location that is responsible for maintaining the detailed accounting records for the allotment of funds.
Used by the Department of the Army in appropriation and fund accounting and accounting for Disbursing Officer transactions.
The Fiscal Station Number (FSN) assigned to all GFEBS transactions is
Any other FSN indicates a “legacy” transaction.
is DFAS Indianapolis (GFEBS) located in Indianapolis, IN
Example:
021001
Fiscal Station Number (FSN) (Represents DFAS IN) 55

56. LSA #2 Check on Learning
Q1: The GFEBS LOA consists of ___ major parts. 6 7 8
Q2: The APE and MDEP were both subsumed by this LOA element
A2:
Q3: T/F: Double-Entry Bookkeeping is when a transaction occurs, it affects two accounts in equal and opposite ways; it is a debit to one and a credit to the other.
A3:
Q1: The GFEBS LOA consists of ___ major parts. 6 7 8
Q2: The APE and MDEP were both subsumed by this LOA element
A2:
Q3: T/F: Double-Entry Bookkeeping is when a transaction occurs, it affects two accounts in equal and opposite ways; it is a debit to one and a credit to the other.
A3: 56

57. LSA #2 Summary 57

58. Conduct Practical Exercise(s)58 58

59. Walkthrough - Display Cost Center
Transaction Code: KS03
Conduct Practical Exercise 12.1
Use this procedure to display a Cost Center. A cost center is a cost
object that represents an organizational Unit of the Army from a
costing perspective. Cost Centers are used to track and manage
costs for responsibility segment of the Army. 59

60. Walkthrough - Display Internal Order
Transaction Code: KO03
Conduct Practical Exercise 12.2
Use this procedure to view the information associated with an Internal
Order. Internal Order is a cost object used to plan, collect, monitor,
and Settle the cost of jobs and tasks. 60

61. Walkthrough - Display Activity Types
Transaction Code: KL03
Conduct Practical Exercise 12.3
Use this procedure to display an Activity Type. An Activity Type is a cost
master data element that represents a group of resources within a cost
center. These resource group have capacity and unit of measure such as:
Labor hours, Machine hours, Square Footage etc. Activity Types are
consumed and utilized to produce the products and services of an
organization. 61

62. Walkthrough: Display Cost Element
Transaction Code: KA03
Conduct Practical Exercise 12.4
Use this procedure to view the attributes associated with a Cost Element
such as: description, category, default assignments, etc. This procedure can be
Used to display a Primary or Secondary Cost Element. A Primary Cost Element
has a corresponding Expense Account in the General Ledger. Example of
Primary Cost Elements are Travel, Labor, and Supply Costs.
Secondary Cost Elements track internal movement of costs, such as
Allocations or settlements that provide a more accurate view of where costs are
Incurred within the organization. Examples are Assessment Cost Elements,
Cost Element for Internal Activity Allocation and Cost Elements for Order
Settlements. 62

63. Walkthrough: Display Business Process
Transaction Code: CP03
Conduct Practical Exercise 12.5
Use this procedure to display a Business Process and the attributes,
such as: person responsible, hierarchy area, cost center group,
allocating rules, etc. A Business Process is a cost collector that can be
used to track costs of cross-functional activities. 63

64. Walkthrough: Display Statistical Key Figures
Transaction Code: KAK3
Conduct Practical Exercise 12.6
Use this procedure to display a listing of all Statistical Key Figures (SKFs) in
GFEBS. A SKF is a cost master data element that can be used as the basis
For internal allocation. SKF represent amounts or quantities, such as; the
Number of employees, telephones, or computers in a department, or the
number of square feet in a building. 64

65. Conduct Practical Exercise 2
Identify Funds Master Data Elements
22 Questions
Minimum 80% accuracy 65

66. Questions? 66

67. TLO Summary Action: Identify Funds Master Data Elements
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 at least 80% accuracy learners must demonstrate proficiency with:
Define the Foundational Components of Cost Master Data Elements
Communicate the Line of Accounting and the Standard Financial Information Structure (SFIS). 67