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

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

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

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

5. Accounting Processing Code
Standard Army Accounting Classification Code (Legacy LOA)
BD/26FB QLOG CA200 SO W12ABC AB22 W4RNAA S09076
Treasury Symbol
Dept. Code 21
Fiscal Year 1
Basic Symbol # 2020
Limitation 0017
Army
Management
Structure Code
(AMSCO)
Management
Decision
Package
(MDEP)
Country
Code (CC)
Accounting Processing Code
(APC)
Fiscal
Station
Number
(FSN)
Operating Agency (OA)
&
Allotment Serial
Number (ASN)
Element of
Resource
(EOR)
Functional
Cost
Account
(FCA)
Standard Document
Number (SDN)
Unit
Identification
Code
(UIC)
R.2 Army LOA Format Page R-8 – R-12

6. Standard Army Line of Accounting
D A76VV76VV K QLOG WBS/IO/CS
Cost Object /Funded Program
Application of Funds
Dept. Code
Appropriation Symbol- 2020
Years of Availability- 1
Supplemental Appr. ID- 1
Fund Type Designator - D
Fiscal Year of Issue
Cost Element/ Commitment Item
US Standard G/L Account – 6100
Object Class – 26
Additional Specific Detail - K7
GFEBS Assigned Reference
Number
Fiscal
Station
Number (FSN)
Funds Center/Cost Center _
Funds Center A76VV
Cost Center VV0065
Appropriation Sponsor A
Operating Agency
Funding Level V
Funding Level V
Functional Area
Army Program Element
Management Decision Package - QLOG
Blank

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

8. LSA #1 Summary

9. Application of Funds 021-2020-1-1D18
The Application of Funds is comprised of seven elements.
Department Code (021)
Appropriation Symbol (2020)
Years of Availability (1)
Supplemental Appropriation ID (0)
Fund Type Designator (D)
Fiscal Year of Issue (18)
Blank Space
D18 A76VV76VV K QLOG Cost Center, WBS, or Internal Order

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

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

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

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

14. States of Appropriation
Examples
Application of Funds D18
Unexpired: 1 Oct Sep 2018
Expired: 1 Oct Sep 2023
Closed: 1 Oct Indefinitely

15. Application of Funds 021202011-D-18
The Application of Funds is comprised of seven elements.
Department Code (021)
Appropriation Symbol (2020)
Years of Availability (1)
Supplemental Appropriation ID (0 = no supplemental, = first supplemental)
Fund Type Designator (D)
Fiscal Year of Issue (18)
Blank Space
D18 A76VV76VV K QLOG Cost Center, WBS, or Internal Order

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

17. LSA #2 Summary

18. Funds Center-Cost Center
Fund Center (A76VV) – Fund Center record contains information about specific organizational elements within the Army that are authorized to receive, distribute, and manage funds.
Cost Center (76VV0065) – Cost Centers are cost objects in the Controlling Area of GFEBS that represent an organizational unit where cost are incurred. The organizational unit can be defined based on functional requirements, allocation criteria, physical location, or responsibility for costs
D18 A76VV76VV K QLOG Cost Center, WBS, or Internal Order

19. Funds Center
The Fund Center contains information about specific organizational elements within the Army that are authorized to receive, distribute, and manage funds. Also referred to as budget objects, Fund Centers manage and distribute funds for the costs incurred. It consists of 4 critical elements:
TOP A
Funding Hierarchy
Appropriation Sponsor (A-Always Army) 76
Operating Agency (OA) FORSCOM) VV
Organization(Region)/Installation (Fort Stewart)
D18 A76VV76VV K QLOG Cost Center, WBS, or Internal Order

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

21. Cost Element / Commitment ItemK7
Is an eight-digit code that identifies the nature or the physical
characteristics of the expenditure (such as military and civilian
pay; travel of personnel; supplies; equipment; rents; utilities,
etc.)
US Standard General Ledger Account (GLAC)
Object Class
K Additional Specific Detail
D18 A76VV76VV K QLOG Cost Center, WBS, or Internal Order

22. Conduct Practical ExercisesPE

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

24. LSA #3 Summary

25. US Standard General Ledger Account (GLAC)
(EX. 6100)
General ledger accounts are the backbone to any accounting and financial information that comes out of an organization. They cover all aspects of a business with regard to the flow of money and can be broken down to as fine a detail as a organization chooses. The accounts are divided into categories and can give the balance of any area of the business at a glance.
D13 A76VV76VV K QLOG WBS/IO/CS

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

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

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

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

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

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

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

33. Functional Area Element Example
1** Operating Forces (OMA- Budget Activity Group 1)
13* Land Forces Readiness
Base Operations Support
Army Program Elements under the OMA Appropriation
131096
211000
2** Mobilization (OMA-Budget Activity Group 2)
21* Mobility Operations
Strategic Mobility
324000
3** Training and Recruiting (OMA-Budget Activity Group 3)
32* Basic Skills and Advanced Training
Training Support
131096QLOG
FPDE
Night vision
VSCW
Training Range Operations
Management Decision Packages (MDEP)
WSUS
MTOE Unit Equipment Support
QLOG
Logistics Activities
D18 A76VV76VV K QLOG Cost Center, WBS, or Internal Order

34. Cost Object / Funded Program
Cost Center, WBS, or Internal Order – is used to control spending related to work orders (WO) and/or projects.
Funds distributed and staged at the generic Funded Program “Army” until a work order or project has been identified.
D18 A76VV76VV K QLOG “ARMY”CC, WBS, or IO

35. GFEBS Assigned Reference Number
GFEBS Assigned Reference Number (GRN)
Is system generated and is used to identify and track each
expenditure transaction, from the commitment through the
disbursement stage. This number is composed of characters and is unique to each transaction. The number is not assigned until the transaction is posted to GFEBS.
D18 A76VV76VV K QLOG Cost Center, WBS, or Internal Order

36. Fiscal Station Number (021001)
Fiscal Station Number (FSN)
Fiscal Station Number (021001)
Is a six/five digit code that Identifies the accounting office and or operating location that is responsible for maintaining the accounting records of the allotment or allowance of funds. In GFEBS the FSN will be (Defense Finance and Accounting Services or DFAS).
Note that when researching the FSN, you must drop the first digit
becomes 21001
D13 A76VV76VV K QLOG Cost Center, WBS, or Internal Order

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

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

39. LSA #4 Summary

40. Conduct Practical ExercisesPE

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

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