1. Conduct End of Year Operations
SHOW SLIDE: EXPENDITURES
SECTION I. ADMINISTRATIVE DATA
Academic Hours / Methods
1 hrs / min /Large Group Instruction
0 hrs / min /Practical Exercise
0 /Test
1 hrs /Total Hours
SECTION II. INTRODUCTION: Today we are going to discuss End of Year Operations.
Method of Instruction. Conference / Discussion
Instructor to Student Ration: 1:24
Time of Instruction: 5 min
Media: Large Group Instruction
Concrete Experience
b. Concrete Experience (05 minutes)
The concrete experience serves as a trigger of past experience, knowledge, and it is also a focusing mechanism for the lesson that follows to support the teaching of new content. The collective intent is to force the student to connect to the lesson and is the precursor to intuitive thinking of experiential learning model.
Note: Concrete experience: click on “Identify Year End Procedures“to open the “82 CONS, CPTS, team up for EOY closeout” hyperlink:
Instructor Note: To open the discussion canvas the class to see how many have deployed. Find out what they did on the deployment.
c. Publish and Process (15 Minutes)
During this phase of the Army Learning Model the instructor will solicit responses of the student’s reaction to the concrete experience. The students will reflect on their experience and knowledge of the topic and they will begin a reconciliation of where they are and, if successful, where they will be at lesson end.
The critical portion of this part of the ALM process is to force the students to reflect. As the instructor you can achieve this by asking a series of thought influencing questions, for example:
What happened in the video/skit/slide and how could it relate to this lesson?
How did it make you feel about the personal responsibility that must be taken to mitigate causing undue hardship to Soldier’s and their Family’s?
What did you hear/see that makes you relate it to your own experiences?
What was your reaction to the magnitude of miscues?
Having the students think critically is the ultimate goal of publish and process. Force the students to explain their answers; meaning, how and why did they arrive at the solution to the questions.
As the instructor, you should also be looking for responses that will help the student’s transition from publish and process to generalize new information. During this process, remind the students of lesson objectives as they transition from publish and process into generalize new information.
You will now learn procedures used in the Tear End Close process. You must pay careful attention to this block of instruction because a large portion of this course is centered on the craddle to grave process for a deployed Financial Manager.
Show Slide 2

2. Terminal Learning Objective
Action: Conduct End of Year Operations
Conditions: In a classroom, given reference material Handbook at DFAS-IN Manual , DFAS-IN Regulation 37-1,
DODFMR R, Vol 10, Department of Defense Financial Management Regulation
Standards: Identify purpose of End of Year Close Procedures, key players, their functions, the process, the reporting requirements, and the controls.
Slide 2
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 , NBC Protection, FM , 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 Environmental Considerations and GTA 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. To ensure every vendor is paid properly and promptly, the DoD initiated policies and procedures that govern expenditures. This lesson will focus on the streamlined business practices that DoD has lined out to ensure documents are completed accurately and efficiently. Also, this lesson will show the flow process of documents in order for projects to be awarded and tracked.
Show Slide 3

3. Definition Fiscal year-end closing (year-end):
The culmination of year-round resource management and fund control. Specifically those actions taken by resource managers, in the 4th quarter (July-Sep) of the FY, to ensure effective management and utilization of resources.
Slide 3
Lets define this task
Show Slide 4

4. Perceptions
Failure to obligate all available funding may result in fewer funds the next fiscal year
Obligation should occur as long as valid (bona-fide) requirements exist
Next year’s fund distribution is based on the mission or functions to be accomplished, not on the obligation rate of the current year
Slide 4
Now, lets look at some perceptions about year end.
Not really. What you did last year doesn’t completely effect next year’s funding level. However, it may effect the program years. Arguments from higher headquarters concerning what you said you wanted versus what you did will erupt.
True! Fiscal Law does not go away at year end. However, remember there are exceptions: lead time, delivery order time.
Right! Funding levels ARE effected by the missions or OPTEMPO established for the year. For example, if this year your division had 4 NTC rotations and none next year. Then, the total AFP would decrease. Realize that you don’t have the same level of OPTEMPO/Exercises/Taskings/CONOPS each year
Show Slide 5

5. Year End Close Out Letter of Instruction (LOI)
DFAS publishes a Letter of Instruction (LOI) with specific guidance for all fiscal year end close out actions. The LOI contains milestone dates and suspense actions for all items which must be completed prior to 30 Sep.
Financial managers are responsible for maintaining a current version of the LOI and for meeting all applicable suspense actions.
The current version of the Year End LOI can be found at any of the links below:

6. Year End Close Out Letter of Instruction (LOI) Key Dates (example)
17 Sep - Cut-off for Supply Turn-ins (LOI Item 198)
17 Sep - GCSS-Army will apply a catalog price update to all Material Master data with an effective date of 1 October 2014.
18 Sep - FCM; 1st Mock Catalog will be ran
24 Sep - FCM; 2nd Mock Catalog will be ran
25 Sep - DFAS will upload the last inferfund bill to DCAS. ODS will continue to send IFBs to FCM up to 27 Sep so Commands can obligate funds
26 Sep - Cutoff for clearing Unmatched Transactions
26 Sep - Final Day for input to DTS, FCM, SARSS, FAS, IFS and all other interfacing systems.
26 Sep - Final Day for purchases on the Government Credit Cards
27 Sep - Army Supply System Cutoff at midnight EDT.
27 Sep - DTS will cease processing transactions at 2359 hours EDT
28 Sep - FCM; 3rd Mock Catalog will be ran
29 Sep - FY Close Out Group 2 FORSCOM hours EDT

7. End of Year Close Out July September EoY Procedures Published
Unfinanced Requirements (UFR)
OPORD
Systems Offline
Credits
Expenses (TDY & CLS IX)
The EoY procedures are published by various organization and if they are not then it is the responsibility of the RM to seek the guidance from that organization.
-ABO down to the Army Command or Army Service Component Command, each command then publishes their own guidance based upon the higher command’s guidance
-DFAS will publish guidance concerning Unmatched transaction, interest buckets and civilian pay
-Contracting office will publish guidance on dollar value and when they must be turned in by IOT contract prior to close
-G4 will publish guidance when supply systems shut down for year end and start up for next FY, credits
Daily “Hot Wash”
Accounts
Buy Ahead
Executable UFRs

8. Year End Reality Not done in a vacuum! - Commander - G4 logistics
- DMMC, CSSAMO
- Contracting
- DFAS
- G8 (Higher HQs)
Identify open transactions that happened over the last year and adjust
Prior Year transactions also
Slide 5
Don’t think for a second you the RM performs year end close on your own.
There are several key staff members involved, plus the commander has a say.
The Commander gives guidance on priority, issues, controls
G4 handles all the stock fund issues, automation, credits, orders etc
Contracting also has some key dates. They can’t process large contracts >$100 without a 90 day bidding process.
DFAS provides cycle runs, reporting formats, etc
DCSRM gives you nearly half of your year end guidance: reports, fund withdrawal, centralized processes, FAD flow, distribution, etc
We have review everything that has happened in our systems over the past year and solve open transactions, ensure products or services were performed, check on open issues in the prior years, especially for the FY about to become closed.
Acronym:
Division Materiel Management Center (DMMC)
Combat Service Support Automation Management Office (CSSAMO)
Show Slide 6

9. Year End Reality (Cont.)
Mission doesn’t stop!
Supply system continues to operate
- Higher managerial controls imposed
Manage Year End Buys/ Execution of UFR list
- One requisition/document for large $$
New FY challenges
- Continuing Resolution Authority (CRA)
- Subject to Availability of Fund (SAF) statements on obligating documents for new FY purchases
Bona Fide Need dilemmas
Slide 6
While all these year end tasks are being done, the MISSION NEVER STOPS! We still have to train, maintain, and sustain the force. However, we add more managerial controls at this time of year
Supplies are still ordered, TDYs still continue, things continue to march per say
We have year end buy lists: list of things that we want to buy that are one requisition for a large amount of $$. Example, NBC suit stock replenishment
We also must prepare for the new FY. CRA means that we continue as normal, but with no new initiatives/buys. All FY cross over requirements must have the SAF statement.
Bona fide need dilemma; can you order something that isn’t a current year need? Don’t know, call JAG!
Show Slide 7

10. Year-Round Preparations
Establish realistic commitment/obligation limitations and targets
Prepare prompt receipt, distribution, and recording of funding authorizations
Reconcile the NSFOP list
Continuously review the SOF reports
- Monitor [Functional Area] AMSCO execution
- Identify overages/shortages
Monitor procurement cut-offs (KO)
Manage UFR list
Monitor and promptly adjust reimbursable orders
Slide 7
The key to year end success is paying attention to the “books” year round.
Set targets and stick to them. If off target, then adjust fire.
Prompt action/resolution prevents headaches when time is short
We talked about how important the NSFOP is. If you monitor this all year the open transactions/ULOs/NULOs will be small.
Watch what is happening by AMSCO!
Know when contracting starts to freeze requirement processing: it will effect your year end procurements
Monitor, manage, and recommend when UFRs should be executed. 1Q, Mid Year? Make sure the drop dead dates haven’t passed when you’ve decided to fund UFRs.
You should see a theme with this slide; monitor, monitor and quickly adjust.
Yes, to get a 99.9% obligation rate, you have to start 1 OCT.
Acronym:
Non Stock Fund Orders/Payables (NSFOP)
Army Management Structure Code (AMSCO)
Unfinanced Requirement (UFR)
Show Slide 8
Year End Starts 1 OCT of the FY

11. Year-Round Preparations
(Cont.)
Conduct required joint, quarterly, and mid-year reviews
- August Joint Review recommended
Adhere to lead times
- Contracting
- Logistics Community
Make UFR/Year End buys prior to drop dead dates
Avoid the appearance of impropriety
- Time, Purpose, Amount restrictions
Slide 8
The tool that’s available for you throughout the year is the Joint Review. Painful as it may be, it provides you the chance to clear up issues and open transaction before year end.. Year end is not the time to find out you have 10,000 open transactions
We believe Aug is the best time for the 3rd review.
Lead times. When will contracting stop processing contracts, the logisticians run the stock fund cycles, etc
UFRs, buy when you can before they’re void
Again, TPA still applies at year end
Show Slide 9

12. Joint Review Program 3 Joint Reviews per FY August Review recommended
Tool to clean/maintain accounts for Year End
3 Joint Reviews per FY
August Review recommended
Unliquidated Obligation Reviews:
Reviews should concentrate on goals
Example Goal list:
Slide 9
Note: Prompt Payment Act (PPA)
Negative Unliquidated Obligation (NULO)
Joint Review continued
Here is an example of goals for the FY close
Show Slide 10

13. 4th Quarter Actions Publish Year End Memorandum of Instruction
Establish internal control, involve commanders/ staff
Maintain daily records of current balances of available funds - plan for use of all funds
Obligate funds as programmed
Review obligations daily - adjust immediately
Review open commitments daily
Slide 10
What to do as the RM have to do to get the command, staff, and subordinate units ready? Publish the MOI. Tell them the who, what, when, where and why for year end. We have an example in the summary sheets for you.
Year end: everything is passed through your office for approval
Daily and sometimes hourly check the FIN systems for SOF. Does the SOF support your year end spend plan
Through out the year, obligate as you programmed. At year end, attempt to fulfill the programmed amount. If you were following your spend plan, then this shouldn’t be a problem.
Monitor obligations. Do you see a trend yet?
Review your open commitments daily and coordinate with the contracting office to review on a weekly basis. This is important so you will know as soon as possible if you are going to need to shift funding from one priority to another.
Show Slide 11

14. General Policies/Procedures
G8 is central point for control of funds
Comptrollers ensure fiscal accountability and close-out of their respective headquarters and subordinate units’ resources
G8s:
Published year-end MOI
Chair the year-end Working PBAC
Develop year-end spend plan
Oversee execution of that plan
Slide 11
At year end, you’re the main man/woman
What do you have to do? Read bullet two
What specifically do you do? Read bullets three
Show Slide 12

15. Source Of Year-End Funds
De-obligations: downward adjustment or cancellation of an obligation.
- Non-Stock Funds Orders and Payables
- Miscellaneous obligation documents
- Supply ordering system (ULLS/SARSS)
Commander’s reserve/contingency funds
Cost Transfers
Slide 12
Where can you find funds?
Deobligations- should have found all this during Joint Review.
Did you have and MODs that didn’t come occur?
Any credits in the supply system?
Commander’s want their reserve. At year end, its time to ask to use it. But, always have enough set aside until the last day. You never know if an Apache helicopter engine breaks down on 30 SEP.
Cost transfers. If you have performed any reimbursable work or need to properly charge an AMSCO, you cost transfer the disbursement. At year end disbursements are worked hard at the DFAS.
Acronym:
Unit Level Logistics System (ULLS)
Standard Army Retail Supply System (SARSS)
Show Slide 13

16. Tactical Units Conducted within command/logistical channels
IAW commander’s guidance
Strict adherence to PLL procedures
- PLL “fill or kill” simultaneous obligation
- PLL back order for deliveries current year only
- Readiness requirement/bona fide need,
submit requisition regardless
Slide 13
The Commander, G4, and you make it happen.
Fill or kill in logistic terms means that if the requisition is valid, fill it. If it is backordered or invalid, kill it.
For pacing items, missile reportable items, aircraft, etc, you must place on order. Example, if a tank blows its engine, you must order it because the vehicle is deadlined (inoperable). Equipment like this must have requisitions in the system. The commander can make the call to wait to order the part(s) only.
Show Slide 14

17. G8 Responsibilities Chair working PBAC
Provide SITREPs to Chief of Staff weekly
Ensure issues resolved prior to September
Ensure funding requests are processed in a timely manner
Participate in daily close-out status brief
Slide 14
Specific tasks RMs perform at year end:
Chair the working PBAC (budget meeting)
Inform the COS on status
Solve issues
Handle funding decisions quickly
Brief daily
Show Slide 15

18. Year-End Milestones MIPR, TDY, etc close date Centralized budget date
G8 flash reporting cycle(s)
Final report date
AAR/lessons learned
Slide 16
Admin
Higher HQ
Make a report
Submit lessons learned.
Show Slide 17

19. Year-End Milestones (Cont.)
Contracting
Procurement cut off for type and amount
Government Purchase Card freeze
PR&C Processing for micro purchases
Logistical
ULLS/SARRS freeze
Credit processing
Restock plan
Stock Fund orders for year end buys
TDY processing
DFAS cycle runs
Slide 15
Milestones to consider from the other staff: KO G4
Admin
DFAS
Show Slide 16

20. Fiscal Year Closeout Review Files for possible missing documents
(missing document then…)
Get missing documents
(From Finance and Contracting)
Obligate/Deobligate/Close once File is complete
(if file is not complete…)
Make a list of files with missing documents
Identify status and deficiency
Recommend Action
Un-obligated commitments
Established NLT obligation date for Contracting Officer (KO)s
Identify easily obligated requirement to execute residual cash
Create Miscellaneous Obligation Document (MOD)
Slide 18
Year end closing is the culmination of year-round resource management and fund control. Specifically those actions taken by resource managers, in the 4th quarter (July-Sep) of the fiscal year, to ensure the effective management and utilization of resources.
The RM must publish a Year-End Memorandum of Instruction to prepare the command, staff, and subordinate units ready. Tell them who, what, when, where, and why they are doing the year end closing.
There are some general policies or procedures for year end.
RM is the central point for control of funds.
Comptrollers ensure fiscal accountability and close-out of their respective headquarters and subordinate unit's resources.
Resource Manager's:
Published year-end MOI.
Chair the year-end Working PBAC.
Develop year-end spending plan.
Oversee execution of that plan.
Show Slide 19

21. Year End Close Modifications
Utility or phone bills for current year that will
come in after year end close
Travel that will cross fiscal years but not voucher
until after YEC
Transportation (TAC codes) bills normally come
in 60 to 120 days after completion of movement
Other known bills for current year but haven’t
been paid
YEC memorandum to support the FMZ for audit
purposes
Generally any utility or phone bills will be paid as of the closing date on the bill. This means the close date for the bill may be 30 Sept ** and you will need to FMZ funds for this bill. It is important that you know you the dates for any bills of this type and plan accordingly
You will need to check DTS for travel crossing FYs and keep a list so you can keep up with the amount. It is best to try and avoid this but sometimes the mission doesn’t permit
TAC code bills must be tracked so you an keep up with the amount. Just know that often these type of bills don’t come in for days
Every time you create a year end close FMZ you must justify it and the amount. Saying this is what we did last year isn’t an excuse for audit readiness. Recommend you have copy of bills or estimates to justify the FMZ

22. MIPR and WBS Close Out Contact any organizations you have a Military
Interdepartmental Purchase Request for close out
Adjust any Purchase Orders and then adjust the
Purchase Request
Contact organizations you have funded a Work
Breakdown Structure to ensure use of available funding
Pull any funding from WBS’s and push it back to the
Army level
Many organizations will not completely use all funding on a MIPR. When the funding is sent generally it is an estimate. That being said it is very important to track these and to get the final with any unused funds
Once the funds are returned the PO must be adjusted to the lower amount and then the PR needs to be lowered as well. Ensure the correct CLINs are adjusted if not this could cause a UMT or a payment to be late
If you have funded a WBS and all of the funding hasn’t been obligated then you need to contact the organization prior to pulling the funding. Don’t just pull the funds because the organization may be awaiting a modification. If you are unable to contact the organization then pull the funding and they will call you if they still need it.
Pull any unused funding from your WBS’s and push it to the ARMY level so your higher head quarters can pull the funding. You will need to watch this until the end since funding can fall out at any time.

23. Goals Close the year without any Anti-deficiency Act (ADA) violations
Meet FY Joint Review/Reconciliation Program goals
Close FY with all expired year accounts drawn down (zero ULO balance)
Be postured to execute any year-end funds
- UFR list
- Year End Buy list
Slide 19
As with any major task, arm yourself and your staff with some goals on completing year end
ADA- makes sense and mandatory
Joint review- what do you want the outcome to look like
ULOs- no wasted money
You’ll be ready, but what about the UFR action officer? Did he research, is the requisition ready, with the end item manager or supplier be able to fulfill the order?
Show Slide 20

24. Document Lessons Learned
Lessons learned report required  
All lessons learned during FY
Lessons learned during close-out
All learn from each others experiences
Improvements for future
Center For Army Lessons Learned
Slide 17
Most MACOMs require a lessons learned report on year end. This is what you submit
Center For Army Lessons Learned;
Show Slide 18

25. Terminal Learning Objective
Action: Identify Year End Close Procedures
Conditions: In a classroom, given reference material Handbook at DFAS-IN Manual , DFAS-IN Regulation 37-1,
DODFMR R, Vol 10, Department of Defense Financial Management Regulation
Standards: Identify purpose of Year End Close Procedures, key players, their functions, the process, the reporting requirements, and the controls.
Slide 28
Note: Summarize and Restate TLO
Show Slide 29

26. Appendix A Assessment Plan Slide 29 Appendix A
Contribution to Group Work
30%
Written Communication
10%
Oral Communication
Module Post Assessment
50%
Total 
100%
Contribution to Group Work. See FM DORMC Contribution to Group Work Rubric for specific grading criteria.
Written Communication. See FM DORMC Written Communication Rubric for specific grading criteria.
Oral Communication. See FM DORMC Oral Communication Rubric for specific grading criteria.
Module Post Assessment. A comprehensive post assessment consisting of multiple-choice, matching, fill-in-the-blank and ordering questions will be administered via Blackboard Academic Suite upon completion of the module.

27. Appendix B Presentation Outline Appendix B Slides
Slide Number Description
Slide Identify Year End Close
Slide Terminal Learning Objective
Slide 3 Definition
Slide Perceptions
Slide Year End Reality
Slide Year End Reality (Cont.)
Slide Year-Round Preparations
Slide Year-Round Preparations (Cont.)
Slide Joint Review Program
Slide th Quarter Actions
Slide General Policies/Procedures
Slide Source Of Year-end Funds
Slide Tactical Units
Slide G8 Responsibilities
Slide Year-End Milestones
Slide Year-End Milestones (Cont.)
Slide Document Lessons Learned
Slide Fiscal Year Closeout
Slide Goals
Slide Antideficiency Act
Slide Antideficiency Act Reports
Slide Antideficiency Act Reports
Slide Antideficiency Act Reports
Slide Antideficiency Act Reports
Slide Antideficiency Act Reports
Slide Antideficiency Act
Slide Antideficiency Act Close Calls
Slide Terminal Learning Objective
Slide Appendix A
Slide Appendix B