1. Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies, and Work Breakdown Structure
Show Slide #1: Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies, and Work Breakdown Structures
Title: Process Cost Centers, Cost Center Groups, Standard and Alternate Hierarchies, and Work Breakdown Structures:
References:
DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation
DFAS-IN MANUAL FY, The Army Management Structure
GFEBS Performance Support Website (PSW)
Section I. Administrative Data
Academic Hours/Methods
02 hrs. / 20 min. DSL (small or large group discussion)
01 hrs. / 00 min. PE (Practical Exercises)
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): Just like process engineering for an automated system or a management engineered manpower staffing standard, costs need to be classified so we can use the data to manage expenses and revenues within an organization. Whether we’re talking about a single organization or commodity at the installation level, or evaluating data Army-wide, cost is one of the biggest drivers used by decision-makers today, especially in the budget distribution and execution phase. Another process where cost is deeply rooted is the acquisition process--weapon systems or vehicles are involved and acquisition strategies generally involve large quantities with expensive life-cycle costs associated. 1

2. Terminal Learning Objective
Action: Process Cost Centers, Cost Center Groups, Standard Hierarchies and Alternate Hierarchies
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:
Identify Cost Centers, Cost Center Components and It’s structural Organization
Communicate Standard and Alternate Hierarchies
Create and Fund a Funded Project
Show Slide #2: Terminal Learning Objective
Facilitator’s Note: Read/State the TLO
Action: : Process Cost Centers, Cost Center Groups, Standard Hierarchies and Alternate Hierarchies
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 at least 80% accuracy:
Identify Cost Center, Cost Center Components and It’s structural Organization
Communicate Standard and Alternate Hierarchies
Create and Fund a Funded Project
Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , 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
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 Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%.
Instructional Lead-In: Question: is monitoring your family and personal spending important to you? Just think if you had a financial system in your home that could tell you down to the penny, where you could find the most reasonably priced items to help you manage your everyday life i.e., food, gas, college tuition, internet services…. Would you use such a finance system, if you had it? With GFEBS, you have such a system, where you are able to plan, allocate, monitor and analyze all costs.

3. Cost Center What is a Cost Center?
A responsibility center that incurs costs.
It has a manager accountable for those costs.
Is the basis for the management optimization model.
Used to reflect the business; it inputs; conversions, and output to support management decisions.
Are the smallest unit of the organization from a costing perspective and collect costs.
Typically capture day-to-day business transactions and postings from allocations.
Reflects the structure of an organization in a way that is similar to a Table of Organization and Equipment (TOE) or Table of Distribution and Allowances (TDA) prescribes/authorizes certain personnel, equipment and structure.
Provides a means to associate costs with mission performance.
Show Slide #3: Cost Center
Section III. Presentation.
Learning Step / Activity 1. Identify Cost Centers, Cost Center Components and It’s Structural Organization
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 00 hrs. / 50 min.
Media: PowerPoint Presentation, Handout
Facilitator’s Note: Learners should refer to any summary sheets and/or notes during this lesson.
Facilitator’s Note: A cost center is a responsibility center that incurs costs. It has a manager accountable for those costs. The cost center is the basis for the management optimization model used to reflect the business, its inputs, conversions, and outputs to support management decisions. Cost centers may be organized to define the following:
• Functional requirements
• Allocation criteria
• Physical location
• Responsibility for costs 3

4. How a Cost Center Captures Cost
Expense Elements
Organizations
Products and Services
Payroll
Business
Process
Cost Center
Material
Orders
(Internal, Job
Work)
Supplies
Activity Types
Labor pools
Equipment usage
Facility usage
Show Slide #4: How a Cost Center Captures Cost
Facilitator’s Note: Animated Slide
Facilitator’s Note: Review slide with students (How cost centers capture cost). Tell the students that Expense Elements come in all forms, such as Payroll, Material, Supplies, and Equipment. From there it goes in as a Cost Center with Activity Types such as labor pools, equipment and facility usage.
Project WBS
Element
Equipment 4

5. Creating a Cost Center
The standard hierarchy is the first step in the process:
Before creating a cost center a standard hierarchy must exist.
Reflect changes in the organizational structure.
Provide unique cost information requirements.
In GFEBS Cost Centers need the following, if it does not meet these criteria a Cost Center should not be created.
- Have a Manager
- Occupy Space
- Have Employees Assigned
Show Slide #5: Creating a Cost Center
Facilitator Note: The standard hierarchy is the first step in the process.
Cost centers are created in a hierarchical structure similar to your organizational structure.
Cost Centers must be linked to a Fund Centers
Cost Center codes can be a alpha-numeric or entirely numeric depending on your organization.
Example: Deployable Organizations that will use Global Combat Support System (GCSS)-Army will have numeric cost centers.
The basic components of cost centers are:
Cost Center Code (8-10 alphanumeric code)
Cost Center Name (short description, e.g., Garrison Name)
Cost Center Description (long text description)
User Responsible
Person Responsible
Department
Cost Center Category
Hierarchy Area
Business Area 5

6. Creating a Cost Center (Cont.)
Cost centers are created in a hierarchical structure similar to your organizational structure.
Cost Centers must be linked to a Fund Centers
Cost Center codes can be a alpha-numeric or entirely numeric depending on your organization.
Example: Deployable Organizations that will use Global Combat Support System (GCSS)-Army will have numeric cost centers.
The basic components of cost centers are:
Cost Center Code (8-10 alphanumeric code)
Cost Center Name (short description, e.g., Garrison Name)
Cost Center Description (long text description)
User Responsible
Person Responsible
Department
Cost Center Category
Hierarchy Area
Business Area
Show Slide #6: Creating a Cost Center (Cont.)
Facilitator Note: Cost centers are created in a hierarchical structure similar to your organizational structure. Cost Centers must be linked to a Fund Centers. Cost Center codes can be a alpha-numeric or entirely numeric depending on your organization. Example: Deployable Organizations that will use Global Combat Support System (GCSS)-Army will have numeric cost centers. The basic components of cost centers are:
Cost Center Code (8-10 alphanumeric code)
Cost Center Name (short description, e.g., Garrison Name)
Cost Center Description (long text description)
User Responsible
Person Responsible
Department
Cost Center Category
Hierarchy Area
Business Area 6

7. Cost Center – Custom Components
In addition to the basic cost center components.
There are Custom Components used to further define and differentiate the cost centers.
The custom components are Army-specific.
Titles of Custom Components and function within GFEBS:
Unit Identification Code (UIC): The UIC is a 6-digit alphanumeric code used to identify every unit within the Army. The UIC identifies TOE and TDA units.
TDA and TOE Paragraph: Is a three to six –digit alphanumeric code that identifies an entity’s hierarchical level.
TOE unit, all personnel are military, and the unit can be deployable.
TDA organizations are considered non-deployable and the personnel can be military, civilian, or a combination of both.
Defense Medical Identification System ID (DMIS ID): The Army Medical Command (MEDCOM) uses the DMIS ID to identify hospital systems and their buildings.
Show Slide #7: Cost Center – Custom Components
Facilitator’s Note: In addition to the basic cost center components, there are ten custom components used to further define and differentiate the cost centers. These custom components are Army-specific. Here are the titles of these custom components and their function within GFEBS. Unit Identification Code (UIC): The UIC is a 6-digit alphanumeric code used to identify every unit within the Army. The UIC identifies TOE and TDA units. In a TOE unit, all personnel are military, and the unit can be deployed anywhere in the world. TDA organizations are considered non-deployable, even when organized overseas, as their missions normally are tied to a geographic location. The
personnel of TDA organizations can be military, civilian, or a combination of both. TDA/TOE Paragraph #: The TDA/TOE Paragraph field is a three to six-digit alphanumeric code. The code identifies an entity’s hierarchical level. The longer the code, three characters being the minimum, the lower the entity is in the hierarchy. digit code for each Department of Defense (DoD) organization. This code is a Standard Financial Information Structure (SFIS) element (e.g., SFIS Element O1). Defense Medical Identification System ID (DMIS ID): The Army Medical Command (MEDCOM) uses the DMIS ID to identify hospital systems and their buildings. 7

8. Cost Center – Custom Components (Cont.)
Functional Designator Code (FDC): A code of up to five characters that identifies a cost center’s single, specific, recurring focus area.
A cost center can have only one FDC.
Can be used by multiple cost centers
Supports reporting obligations and expenses by unique cost center attributes.
Functional Cost Accounts (FCAs): Are five-digit codes that identify specific functions within an Army Management Structure Code/Project in eight functional areas.
Reference (DFAS-IN) manual FY for more information.
Program Area: Can be assigned as an attribute to a cost object when an organization has command requirements to tract the execution of unique program transactions such as Training and Doctrine Command (TRADOC)
Command Defined Field: Is available for each command. It is to be defined and used as needed.
Show Slide #8: Cost Center – Custom Components (Cont.)
Facilitator’s Note: Functional Designator Code (FDC): A code of up to five characters that identifies a cost center’s single, specific, recurring focus area.
A cost center can have only one FDC.
Can be used by multiple cost centers
Supports reporting obligations and expenses by unique cost center attributes.
Reference DFAS-IN) manual FY for more information.
Program Area: Can be assigned as an attribute to a cost object when an organization has command requirements to tract the execution of unique program transactions such as Training and Doctrine Command (TRADOC)
Command Defined Field: Is available for each command. It is to be defined and used as needed.
Functional Cost Accounts (FCAs): Are five-digit codes that identify specific functions within an Army Management Structure Code/Project in eight functional areas. 8

9. Cost Centers Structured Organization
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.
Hierarchy consists of all cost centers in the system for a given period.
Provide a means to associate costs with mission performance.
Cost Centers may be added, deleted, or moved to other parts of the organization.
Example: When a U.S. Forces Command (FORSCOM) Brigade deploys to a combat theater.
Show Slide #9: Cost Centers Structured Organization
Facilitator’s Note: Cost centers may be added, deactivated, or moved to other parts of the organization. For example, a cost center must be
moved when a U.S. Army Forces Command (FORSCOM)
brigade deploys to a combat theater.

10. Fund Center / Cost Center Relationship
In GFEBS every Cost Center will have a corresponding Funds Center and every funds center must be linked to one or more cost centers.
Funds Centers – Track and manage Budget values.
Cost Centers – Track and manage cost.
At the detailed operational level (low level) in GFEBS, there are many-to-one relationships between Cost Centers and Funds Centers.
There may be multiple Cost Centers mapped to each Funds Center.
GFEBS uses two different hierarchical organizational structures to distinguish budget management from cost management functions.
Show Slide #10: Fund Center / Cost Center Relationship
Facilitator’s Note: In GFEBS every Cost Center will have a corresponding Funds Center and every funds center must be linked to one or more cost centers.
Funds Centers track and manage Budget values while Cost Centers track and manage cost.
At the detailed operational level (low level) in GFEBS, there are many-to-one relationships between Cost Centers and Funds Centers.
There may be multiple Cost Centers mapped to each Funds Center.
GFEBS uses two different hierarchical organizational structures to distinguish budget management from cost management functions. 10

11. **Template Located in Student Material
Cost Center Template Request (Example)
Show Slide #11: Cost Center Template Request (Example)
Facilitator’s Note: Review Cost Center Request Template: Located in Student Material. Review Template Requesting the Creation of a New Cost Center, New Cost Center Justification, Change Cost Center, Attribute Fields, Person Responsible and Interface Indicator
**Template Located in Student Material 11

12. MEDCOM Fund Centers-Cost Centers
(Example)
Show Slide #12: MEDCOM Fund Centers - Cost Centers
Facilitator’s Note: Go over the MEDCOM fund Center example for the students and field any questions if necessary. 12

13. Cost Center Group Benefits
Cost centers are created and grouped to form one of many organizational hierarchies to represent the structure of an organization from a costing point of view.
Once the hierarchy is built, Cost Centers are created and assigned to Cost Center Groups within the hierarchy.
Cost Center Groups are collections of Cost Centers that are similar in characteristics, used to build the Standard Hierarchy used for purposes, such as:
*Planning / *Allocating / *Summarizing / *Reporting / *Analyzing
Benefits and Importance of Cost Center Groups:
-Report can be executed using the Cost Center Group number instead of running multiple reports or executing allocations based on a list of Cost Centers
-Update Cost Centers at one time
-Allows flexibility for detailed, specific info to be disseminated
-A tool for structuring other Cost Centers
-Groups activities Army-wide
Show Slide #13: Cost Center Groups and their Benefits
Facilitator’s Note: Cost centers are created and grouped to form one of many organizational hierarchies to represent the structure of an organization from a costing point of view. Once the hierarchy is built, Cost Centers are created and assigned to Cost Center Groups within the hierarchy. Cost Center Groups are collections of Cost Centers that are similar in characteristics, used to build the Standard Hierarchy used for purposes, such as:
-Planning
-Allocating
-Summarizing
-Reporting
-Analyzing
Benefits and Importance of Cost Center Groups:
-Report can be executed using the Cost Center Group number instead of running multiple reports or executing allocations based on a list of Cost Centers
-Update Cost Centers at one time
-Allows flexibility for detailed, specific info to be disseminated
-A tool for structuring other Cost Centers
-Groups activities Army-wide 13

14. LSA #1 Check on Learning
Q1: This Master Data Element is the smallest unit of the organization from a costing perspective and collect cost?
A1: Cost Center
Q2: What must exist before the creation of a cost center?
A2: A Standard Hierarchy
Q3: TDA organizations are considered _____________ and the personnel can be military, civilian, or a combination of both?
A3: Non- Deployable
Show Slide #14: LSA #1 Check on Learning
NOTE: Read and ask the following check on learning question and facilitate discussion on answers given.
NOTE: The answer to each question will appear when you hit enter.
Q: This Master Data Element is the smallest unit of the organization from a costing perspective and collect cost?
A: Cost Center
Q: What must exist before the creation of a cost center?
A: A Standard Hierarchy
Q: TDA organizations are considered _____________ and the personnel can be military, civilian, or a combination of both?
A: Non- Deployable
Facilitator’s Note: Additional questions for the students;
Q: What are the requirements that must be meet before the creation of a new cost center? A:
Q: Deployable Organizations that will use GCSS-Army will have this type cost center code?
Q: The Standard Hierarchy is a tree-like structure that represents what?
Q: In GFEBS every Cost Center will have a corresponding ______________?
Q: If Funds Centers track and manage budget values, what does Cost Centers track?
Q: True or False: Every Cost Center will be linked to one or more Fund Center? 14

15. LSA #1 Summary 15 Show Slide #15: LSA #1 Summary
Facilitator's Note: On the first part of the lesson, we identified how to Create a Cost Center.
We then;
- Discussed the Cost Center definition and it’s components.
- Talked about how a Cost Center captures costs.
- Viewed it’s structural organization.
- Compared the Cost Center / Fund Center relationship.
- Shown the student a templated example of a cost center request.
- Gave MEDCOM examples.
“Or”
NOTE: Have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 15

16. Conduct Practical Exercises
Show Slide #16: Conduct Practical Exercises
Practical Exercise: Create / Change Cost Center-Cost Center Group (40 minutes apply)
Method of Instruction: PE - Practical Exercise (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 00 hrs. / 20 min.
Media: Printed Reference Material, Practical Exercise, Handout
General Information: (Introduction / Objective) this practical exercise simulates a scenario that measures your ability to properly Create a cost center via T-Code- KS01, Create a Cost Center Group via T-code KSH1, and Change a Cost Center Group via T-Code KSH2.
Special Instructions: N/A 16 16

17. Walkthrough: Transaction Code KS01 Conduct Practical Exercise 3.1
Practical Exercise: Create a Cost Center
Walkthrough: Transaction Code KS01
Conduct Practical Exercise 3.1
Use this procedure to establish a Cost Center for a newly assigned unit/group within an
Organization to support their mission. A Cost Center is a cost collector used to capture
the cost of an organization, function, task, product, service, or customer. A Cost Center
represents a unit of an organization from a costing perspective.
Show Slide #17: Practical Exercise: Create a Cost Center
Facilitator’s Note: Walkthrough: Transaction Code KS01. Conduct Practical Exercise 3.1. Facilitator can either demonstrate this transaction while the students watch, or the students can go into the system and execute the transaction depending on the level of experience. Use this procedure to establish a Cost Center for a newly assigned unit/group within an Organization to support their mission. A Cost Center is a cost collector used to capture the cost of an organization, function, task, product, service, or customer. A Cost Center represents a unit of an organization from a costing perspective. 17

18. Walkthrough: Transaction Code: KSH1 Conduct Practical Exercise 3.2
Practical Exercise: Create a Cost Center Group
Walkthrough: Transaction Code: KSH1
Conduct Practical Exercise 3.2
Use this procedure to create a Cost Center Group. Cost center groups arrange cost centers for
better analysis and used in allocation. They can be created and used for planning, allocation,
analyzing, reporting and summarizing costs for a particular grouping. Perform this procedure
when a grouping of costs centers is necessary. This is normally a centralized function. Record/
Document your Cost Center Group Number, you will need it to perform the next procedure.
Show Slide #18: Walkthrough Creating a Cost Center Group
Facilitator’s Note: Conduct Practical Exercise 3.2 Execute T-Code KSH1. Use this procedure to create a Cost Center Group. Cost center groups arrange cost centers for better analysis and used in allocation. They can be created and used for planning, allocation, analyzing, reporting and summarizing costs for a particular grouping. Perform this procedure when a grouping of costs centers is necessary. This is normally a centralized function. Record/Document your Cost Center Group Number, you will need it to perform the next procedure. 18

19. Walkthrough: Transaction Code: KSH2 Conduct Practical Exercise 3.3
Practical Exercise: Change a Cost Center Group
Walkthrough: Transaction Code: KSH2 Conduct Practical Exercise 3.3
Use this procedure to change an existing Cost Center Group. Cost Center groups arrange cost
centers for better analysis and reporting and used in allocation. They can be created and used for
planning, allocation, analyzing, reporting and summarizing costs for a particular grouping. Perform
this procedure when a cost center needs to be added or removed from the original cost center
Group. Changing a cost center group can have consequences especially if they are being used for
Reporting, allocation structures and assessments / distributions. Therefore, groups should not be
changed unless it is known where they are used.
Show Slide #19: Walkthrough: Change a Cost Center Group
Facilitator’s Note: Transaction Code: KSH2 Conduct Practical Exercise 3.3. Use this procedure to change an existing Cost Center Group. Cost Center groups arrange cost centers for better analysis and reporting and used in allocation. They can be created and used for planning, allocation, analyzing, reporting and summarizing costs for a particular grouping. Perform this procedure when a cost center needs to be added or removed from the original cost center Group. Changing a cost center group can have consequences especially if they are being used for Reporting, allocation structures and assessments / distributions. Therefore, groups should not be changed unless it is known where they are used. 19

20. Standard Hierarchies What is the Standard Hierarchy?
A tree-like structure that represents the organization
Consists of all cost centers for a given period
Represents the entire organization
Show Slide #20: Standard Hierarchies
Learning Step / Activity 2. Communicate Standard and Alternate Hierarchies
Method of Instruction: DSL - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:16
Time of Instruction: 00 hr. / 50 min.
Media: PowerPoint Presentation, Handout
Facilitator's Note: What is the Standard Hierarchy? A tree-like structure that represents the organization. It also consists of all cost centers for a given period of time. It also represents the entire organization. 20

21. Standard Hierarchy (Cont.)
1. Object Mgr. Button
2. Cost Center Search
Show Slide #21: Standard Hierarchies (Cont.)
Facilitator’s Note: Screenshot Illustrates a typical Standard Hierarchy in GFEBS. 21

22. Standard Hierarchy (Cont.)
After the Standard Hierarchy is built, Cost Centers can be created and assigned to Cost Center Groups within the Hierarchy.
Once complete, the Standard Hierarchy consists of all Cost Centers within the system for a given period, and therefore represents the entire organization.
GFEBS has one Standard Hierarchy but may have multiple Alternate Hierarchies.
Show Slide #22: Standard Hierarchy (Cont.)
Facilitator’s Note: After the Standard Hierarchy is built, Cost Centers can be created and assigned to Cost Center Groups within the Hierarchy. Once complete, the Standard Hierarchy consists of all Cost Centers within the system for a given period, and therefore represents the entire organization. GFEBS has one Standard Hierarchy but may have multiple Alternate Hierarchies. 22

23. Alternate Hierarchy
Alternate Hierarchies are created to group Cost Centers for reporting and analysis on specific activities outside the Standard Hierarchy.
There May be multiple Alternate Hierarchies.
The Alternate Hierarchy does not need to contain all Cost Centers.
Alternate hierarchies consists of one or many cost center groups.
Alternate hierarchies are created using the same transaction as Create Cost Center Groups.
Show Slide #23: Alternate Hierarchy
Facilitator’s Note: Alternate Hierarchies are created to group Cost Centers for reporting and analysis on specific activities outside the Standard Hierarchy. There May be multiple Alternate Hierarchies. The alternate Hierarchy does not need to contain all Cost Centers. Alternate hierarchies consists of one or many cost center groups. Alternate hierarchies are created using the same transaction as Create Cost Center Groups. 23

24. Alternate Hierarchy (Cont.)
Show Slide #24: Alternate Hierarchy (Cont.)
Facilitator’s Note: Screenshot of an Alternate Hierarchy Cost Center Group:
Screenshot of an Alternate Hierarchy Cost Center Group 24

25. Practical Exercise 25 Show Slide #25: Practical Exercise
Practical Exercise / Display Standard Hierarchy ( 30 Min. Apply)
Method of Instruction: PE - Practical Exercise (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 00 hrs. / 20 min.
Media: Printed Reference Material, Practical Exercise, Handout
General Information: (Introduction / Objective) this practical exercise simulates a scenario that measures your ability to properly Display a Standard Hierarchy
Special Instructions: N/A 25 25

26. Walkthrough: Transaction Code: OKENN Conduct Practical Exercise 3.4
Practical Exercise: Display Standard Hierarchy
Walkthrough: Transaction Code: OKENN Conduct Practical Exercise 3.4
Use this procedure to display data (organizational, description, person responsible, master
Data attributes, etc), relevant to cost centers group hierarchies. The screens show what cost
centers are in hierarchy group and what hierarchy group a cost center belongs to. Perform
this procedure when you need to determine what cost centers are aligned in a specific
hierarchy or what hierarchy a specific cost center falls under.
Show Slide #26: Walkthrough: Practical Exercise: Display Standard Hierarchy
Facilitator’s Note: Walkthrough: Transaction Code: OKENN. Conduct Practical Exercise 3.4. Use this procedure to display data (organizational, description, person responsible, master
Data attributes, etc.), relevant to cost centers group hierarchies. The screens show what cost centers are in hierarchy group and what hierarchy group a cost center belongs to. Perform
this procedure when you need to determine what cost centers are aligned in a specific hierarchy or what hierarchy a specific cost center falls under. 26

27. LSA #2 Check on Learning
Q1: Cost Center Groups are collections of Cost Centers that are similar in characteristics used to build the Standard Hierarchy, what purposes can these grouping assist the user? A1: In Planning, Allocating, Summarizing, Reporting and Analyzing Q2: In GFEBS there will be one Standard Hierarchy but may have multiple ___________ Hierarchies? A2: Alternate Q3: T/F: Alternate Hierarchy need to contain all Cost Centers? A3: False
Show Slide #27: LSA #2 Check on Learning
NOTE: Read and ask the following check on learning question and facilitate discussion on answers given.
NOTE: The answer to each question will appear when you hit enter.
Q: Cost Center Groups are collections of Cost Centers that are similar in characteristics used to build the Standard Hierarchy, what purposes can these grouping assist the user?
A: In Planning, Allocating, Summarizing, Reporting and Analyzing
Q: In GFEBS there will be one Standard Hierarchy but may have multiple ___________ Hierarchies?
A: Alternate
Q: T/F: Alternate Hierarchy need to contain all Cost Centers?
A: False
NOTE: Additional Question for the students;
Q: Name two of the benefits of creating Cost Center Groups? A: 27

28. LSA #2 Summary 28 Show Slide #28: LSA #2 Summary
Facilitator's Note: On this part of the lesson, we identified the differences between Standard and Alternate Hierarchies. We also;
Shown detailed screenshots of both Standard and Alternate Hierarchies
Described both uses and purposes of each in GFEBS
“Or”
NOTE: Have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 28

29. Create and Fund a Funded Project
Show Slide #29: Create and Fund a Funded Project
Learning Step / Activity 3. Create and Fund a Funded Project
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 20 min.
Media: PowerPoint Presentation, Handout
Facilitator’s Note: Learners should refer to any summary sheets and/or notes during this lesson.
Facilitator’s Note: 29

30. Roles used for a Direct Charge
Direct Charge - Roles
Roles used for a Direct Charge
Accounts Receivables Reporter
Customer Order Processor
Customer Order Approver
Show Slide #30: Prerequisites for a Direct Charge
Facilitator's Note:
There are three roles that you must have access to process a Direct Charge, the following roles that are pertinent for this lesson is as follows:
Accounts Receivables Reporter – run reports and reconcile accounts.
Customer Order Processor – Create project and WBS elements and verify customer master records.
Customer Order Approver – Approve projects and WBS elements.

31. Direct Charge – Transaction Codes
T-Codes
TITLE
XD03
CJ2ØN
Display Customer
Create a Project and WBS Element (Direct Charge)
FMBB
Fund a Funded Program
ZSFC3
Cuml. by FP (funded program) - Detail
Show Slide #31: Prerequisites for a Direct Charge Cont. Transaction Codes (T-Codes)
Facilitator's Note: Identify the T-codes are used when processing a Direct Charge. During this lesson we will cover the CJ2ØN, FMBB, and the ZSFC3. The XDØ3
was covered in lesson 1. Make sure to point out that they are different the (1, 2, 3, and 5) in GFEBS are different from the codes used when identifying transactions in DJMS or coding.
GFEBS: Ø1 = Create, Ø2 = Change, Ø3 = Display, etc.
CJ2ØN
Mark Funded and Release 31

32. Key Terms Work Breakdown Structure (WBS) Cost Object Direct Charge
Direct Cite
Economy Act Order
Funded Program
Project Accounting
Show Slide #32: Key Terms
Facilitator's Note: The terms and definitions are located in the student handout.
Key Terms and definitions:
1 Work Breakdown Structure (WBS) - A model of the work to be performed in a project organized in a hierarchical structure. In a WBS, individual tasks and activities are described in the project as individual elements in a hierarchy. The WBS is the basis for the organization and coordination of a project.
2 Cost Object - A data element used to capture execution costs for reimbursable orders and direct charge agreements which include: commitment, obligation, expenses, and disbursements. For Reimbursables, WBS elements are the primary cost objects. Cost Centers and internal orders are also used for cost objects.
3 Direct Charge- Occurs if the customer is an Army customer on GFEBS and the scope of work meets the Economy Act criteria defined by the customer. The performer identifies the order as direct charge and no sales order is produced.
4 Direct Cite - Authority received on a Reimbursable funding document, providing the performing organization has the legal authority to cite the customer’s funds as the financing source on purchasing documents.
5 Economy Act - The Act providing authority for Federal agencies to order goods and services from other Federal agencies, (including other military departments and Defense agencies) and to pay the actual costs of those goods and services
6 Funded Program - Used to control spending related to work orders (Reimbursable/Direct work orders) and/or projects. After the work order (WO) and/or project is created, the Funded Program is created using the WO or project number. The funds are then distributed from ARMY, for example, to 4ØØ156, so that funds are now available and work may begin.
Project Accounting - Used to plan costs, which aids in assessing the economic and financial consequences of the project .
8 Project Order - Serve to obligate appropriations in the same manner as orders or contracts placed with commercial
enterprises. 32

33. Key Terms (Cont.) Project Order Funding Document/Authorization
Project Planning
Sales Order with Advance
Sales Order without Advance
Memorandum of Agreement – MOA
Inter Service Support Agreement - ISSA
Show Slide #33: Key Terms Cont.
Facilitator's Note: Key Terms and definitions Cont.
9. Funding Document - The agreement document for the activity or activities requested to be performed. Some examples of these documents are: MIPR, Purchase Orders, Navy Forms, Coast Guard Forms, Marine Forms and Others.
1Ø. Project Planning - Project Planning provides the performer creating a sales order with a project structure including dates, planned work, and responsible parties, as well as with the appropriate funding information that is used to derive budget attributes during execution.
11. Sales order with an Advance - An agreement between two entities, specifically between the Army and itself or another Federal agency, the Army and a commercial organization, state and local government, or individual, where monies were provided by the customer in advance for the services or goods to be provided in the support of the agreement.
12. Sales order without an Advance - A Reimbursable agreement that is represented by a funding document/authorization between two entities, specifically between the Army and itself or another Federal agency, that provides the Army with the ability to increase their Reimbursable Authority to provide the work and is paid based on the goods and/or services provided.
13. MOA (Memorandum of Agreement)- A written document describing a cooperative relationship between two parties wishing to work together on a project or to meet an agreed upon objective.
14. ISSA (Inter Service Support Agreement) -Action by one Military service to provide logistics and/or administrative support to another Military service.

34. Reimbursable Process Schematic
Show Slide #34: Reimbursable Process (Matrix)
Facilitator's Note: LSA 1 – Reimbursable Process (3Ø minutes)
Determine Type of Work - must decide if it is an Economy Act Order, Project Order, Direct Cite Order, or a Direct Charge Order. Before any type of agreement can occur there must be a funding document that gives legal authority to accept work.
Project Planning with Project Systems – The Army uses the GFEBS Project systems functionality to create a project structure that contains dates, tasks, and responsible persons to complete the scope of work defined by the reimbursable order.
Create a WBS Element - funding information used to derive budget availability during project execution. Identifies and creates a WBS element that captures execution costs for reimbursable Orders. A model of work to be performed in a project organized in hierarchical structure.
Determine Order Acceptance – the Army informs the customer of the specific quotation amount for the agreed upon scope of work
Direct Charge - both are in GFEBS. The Army keeps track of the work completed internally and does not bill itself. No sales order or MIPR is done if it is Army to Army transaction and both are using GFEBS.
Determine if customer exists- check the master data (XDØ3) (customer Order Processor) Check the customer Master Data
Create a Sales Order – activity includes creating a sales order, Economy Act, and reimbursable with Advance. (Customer Order Processor)
Approve a Sales Order - the COA approves or rejects new or updated sales orders. (Customer Order Approver)
Collect Advance payment – if customer is public, request advance pay for the requested work and post to the sales order 34 34 34

35. GFEBS Reimbursable Decision Matrix
Will requesting activity’s funds be cited on original
Automatic:
Create WBS using “REIM” Funded Program Type and Automatic Fund
(i.e. 2Ø2Ø1ØA**)
Create Sales Order: on Additional Data B tab, enter funding data (LOA) under “Non-General Fund Army Line of Accounting” NO NO
Is requesting activity
funded through
GFEBS?
Start
YES
YES
Will requesting activity’s
funds be cited on
original
Automatic:
Create WBS using “REIM” Funded Program Type and Automatic Fund
(i.e. 2Ø2Ø1ØA**)
Create Sales Order: on Additional Data B tab, enter funding data (LOA) under “Non-General Fund Army Line of Accounting”
Direct Cite:
Create WBS using “GENR” Funded Program Type “ZCITEZTFO” Fund
Create Sales Order: on Additional Data B tab, enter funding data (LOA) under “Non-General Fund Army Line of Accounting” NO
Show Slide #35: GFEBS Reimbursable Decision Matrix
Facilitator's Note: Reimbursable agreements involve a requesting agency and a performing agency. The requesting agency is responsible for the following: Determining that funds are available and deciding the order is in the best interest of the organization. The Performing Agency:
Determine if the goods/services requested on the agreement are within the scope of their mission.
Has the authority and capacity to provide
The goods or services being requested. Lastly, Determine if work can begin before the Requesting agency’s funds expire.
The GFEBS Reimbursable Decision Matrix Above should be used as a quick reference guide for properly handling GFEBS reimbursable agreements.
YES
Direct Charge:
Create Direct Charge WBS using “DRCH” Funded Program Type and Direct Fund (i.e. 2Ø2Ø1ØD**)
Requestor inputs FMBB transaction to fund WBS.
There are two types of reimbursable agreements, Automatic and Direct. (Unlike legacy, in GFEBS, how the agreement is accepted is dictated by how the funds will be executed.)
(**) = FY 35

36. Reimbursable Authorities
Sales Orders can be accepted with three types of
authorities:
Direct Obligation Authority (DOA)
Automatic Reimbursement Authority (ARA)
Funded Reimbursable Authority (FRA)
Show Slide #36: Reimbursable Authorities
Facilitator's Note: 3 types of Reimbursable Authorities.
Direct Obligation Authority (DOA): Specific Dollar Amount for Mission Activities and Base Operations, Quarterly Amount Immediately Available for Obligation Upon Receipt of the Allotment, Controlled by Installation.
Automatic Reimbursement Authority (ARA): No Specific Dollar Amount, Temporarily finance support to individuals or non-mission activities, Not Immediately Available for Obligation Upon Receipt of the Allotment (Obligation Authority “Generated” Based on Receipt of Order), Controlled by Installation level and gives the performing organization the right to accept sales orders, with no limits on the maximum amount of work that can be provided.
Funded Reimbursable Authority (FRA): Stipulates a specific dollar amount of Reimbursable work that can be performed. Used for non-mission activities, but essential needs on the installation. Quarterly amount not immediately available for obligation upon receipt of allotment. They are held in reserve until the revenue producing activities place orders. Controlled ceiling set by ACOM with amounts controlled by quarterly limits. Once the dollar amount has been reached, the performing organization cannot create a sales order without requesting an increase in the amount. Once this limit has been reached, the performing organization cannot create sales orders without requesting an increase in the amount specified on the funding document. 36

37. Reimbursable Authorities (Cont.)
Automatic Reimbursement Authority (ARA)
ARA orders are used when the Requesting Agency must pay the Performing Agency the actual costs of the goods or services provided. The Performing Agency will invoice/bill the requesting agency for reimbursement after goods or services have been performed. (equivalent of accepting a MIPR as
Category I.)
Ex. 2Ø2Ø1ØAXX (XX) Funds do not expire.
Show Slide #37: Reimbursable Authorities (con’t)
Facilitator's Note: Army to Army within GFEBS can utilize as long as the communication has all necessary elements needed to ensure proper WBS or Project Order setup. The 2Ø2Ø1ØA15 is part of the line of accounting. Detailing the type of order and fiscal year.
Reference the (XX)
Certain appropriations are available for an indefinite period. Obligated and unobligated balances in such appropriations must be closed/canceled when no disbursements have been made from the indefinite appropriation for a period of 2 years and the President, the Secretary of Defense, or the Secretary’s designee determines the purposes for which the appropriation was made have been carried out. DoD 7ØØØ,14-$ FMR, Vol 3, Chap 1Ø.
Obligation Authority “Generated” based on receipt of order, controlled by Installation level, gives the performing organization the right to accept sales orders with no limits on the maximum amount of work that can be provided 37

38. Reimbursable Authorities (Cont.)
Funded Reimbursable Authority (FRA)
Obligation Authority “Generated” based on receipt of order, controlled by Installation level, it gives the performing organization the right to accept sales orders, with no limits on the maximum amount of work that can be provided.
Funds are held in reserve until the revenue producing activities place orders. Controlled ceiling set by ACOM with amounts controlled by quarterly limits.
Once this limit has been reached, the performing organization cannot create sales orders without requesting an increase in the amount specified on the funding document.
Show Slide #38: Reimbursable Authorities
Facilitator's Note: Money is held in reserve, there is a controlled ceiling set, and the amounts set in quarterly limits (cannot be exceeded unless approval is authorized). 38

39. Ordering Procedures
An order must be created for the desired goods or services. For training purposes we will use the DD Form 448 and DD Form Regardless of the form used, all orders must be documented. At a minimum the order must include the following:
Certification of availability for purpose: Economy Act
A description of the goods or services being ordered
Delivery requirements
A fund citation (either direct or automatic)
A payment provision. (Provide billing instruction and information)
Duration of the agreement
Dollar limits and any authority to exceed applicable limits without specific approval from the ordering activity.
Show Slide #39: Ordering Procedures
Facilitator's Note: An order may be placed on any form or document that is acceptable to both the requesting and performing agencies. The requesting agency must provide
a certification on the Economy Act order that the funds cited on the Economy Act are properly chargeable for the purposes cited in the order. 39

40. Work Breakdown Structure (WBS Element)
The Program/Project WBS is the structure that encompasses the entire program or project. It usually consists of three levels of products/elements with associated work definitions. The three upper levels of the PWBS are defined below.
Level 0 is the entire program/project
Levels 1 and 2 elements are the major product segments or subsections.
Level 3 contains definable components or subsets of the level 2 elements.
Show Slide #40: Work Breakdown Structure (WBS element)
Facilitator's Note: The purpose of a WBS is to divide the project into manageable pieces of work to facilitate planning and control of cost, schedule, and technical content.
It also identifies the total work to be performed and divides the work into manageable elements, with increasing levels of detail. 40

41. Work Execution - 6 stages of Expenditure Transactions)
Funding Document
Commitment
448
Obligation
448-2
Accrued Expenditure
Expense
Disbursement
Show Slide #41: Work Execution
Facilitator's Note: Read to students: Work execution of a sales order focuses on recording execution against the billable cost objects associated with an order: commitment, obligation, expenses, and disbursement.
There are multiple types of execution that can occur against an order, including labor hours (civilian, military, contractor, etc) posting, materials or supplies purchasing, equipment, travel, training, and other costs for consolidation of all costs on the sales order for billing. The information that is detailed in this process, with regard to order execution, also includes time and attendance, procurement, cost transfers, and retrieval of external system costs.
Commitment - A commitment is an administrative reservation of funds based upon firm procurement, directives, orders, requisitions, or requests which authorize the creation of an obligation without further recourse to the official responsible for certifying the availability of funds. With Interdepartmental orders you would use the Military Interdepartmental Request (DD Form 448) as the commit document until the Acceptance of the MIPR (DD Form 448-2) is received.
Obligation - A legal reservation of funds which the government is legally bound to pay a known or estimated amount at a specific time. An obligation is properly recordable only when supported by documentary evidence of the following:
- A binding agreement, in writing.
- A valid loan agreement.
- An order required by law to be placed with a government agency.
- Other legal liabilities.
Accrued Expenditure - The actual or constructive receipt of supplies and/or services for which a valid obligation has been incurred.
Expense - The total value of goods and/or services consumed in accomplishment of the mission or task. This stage is normally recorded simultaneously with the accrued expenditure.
Disbursement - A payment of a legal liability of the government which decreases the accountability of the Disbursing Officer (DO) making the decision 41

42. Reimbursable: Direct Charge
Create Project Definition/Order and Work Breakdown Structure Element (Direct Charge)
Follow the Numbers
Show Slide #42: LSA #2 Create Project Definition/Order and Work Breakdown Structure Element (Direct Charge)
Generalize New Information (4Ø minutes)
Facilitator's Note: During the crawl phase the Facilitator's will go through each step of the transaction code (t-code) while reading the information provided in the (info) boxes.
The following t-codes will be covered during the Direct Charge Process.
CJ2ØN = Create a Project and WBS element
FMBB = Funds Management
ZRFSC1 - Cumulative Status by FC (FUND CENTER) Report
CJ2ØN- Fund and Release
CJ20N

43. Create a WBS Element 1 3 4 1. Input T-code CJ20N- Enter
2. For first time users, the “Welcome to Builder” pane along with parameter choice will Always show. Green Check both to proceed. 2 3
3. This is the “Create” Project Definition Icon, single-click and select Project 4. from the menu. 5
Show Slide #43: Create a Project and a WBS Element (By The Numbers)
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the transaction code demonstrations. 4
5. Under Project Def. Input brief description and $$ of services being procured (**far right box)
This is found in Item 9b of DD Form 448

44. Create a WBS Element (Cont.)
1. Description of services being procured 1
4. Under ‘Responsibilities’ click drop-downs for both Person Respons. And Applicant no. and choose from list 2
2. Under ‘Project Profile’ click drop-down and choose ‘Mission Support’ 4 6 5 3
5. Input projected project start and stop dates
Show Slide #44: Create a Project and a WBS Element (By The Numbers) Cont.
Facilitator's Note: This is a quick overview of the different field-types in the training data base. This information was covered during the Intro to GFEBs lesson. Click the down arrow to navigate through this slide and the following slides.
1. The Menu Bar list action tabs.
2. The Free-text field – when the field background is white it is open/available for text input.
3. Tabs/Tab-fields – are used for specific information. The pages that display after the tab is selected is for information relevant to the specific tab.
4. The drop-down arrows will display a list of designated choices for the tab field.
Radio buttons – you can select one radio button when it is “required”.
Continue on with the selection
6. Ordering Installation
7. Save your work 7

45. Create a WBS Element (Cont.)3
3. Under ‘ID and view selection’ single-click
1. Under ‘Worklist Description’ Single-Click the icon left of ‘Last Projects Processed’
4. Locate the ‘Over’ tab and click 1
Show Slide #45: Create a Project and a WBS Element (By The Numbers) Cont.
Facilitator's Note: SAP / ERP will generate a project definition number beginning with (S.#######). If a screen appears that ask for a beginning and ending range, have the student(s) type 3ØØØØØ for the start date and 3ØØ999 as the end date. 4
2. Double-Click your project definition title 2 5
5. Begin to fill-in L1 information

46. Create a WBS Element (Cont.)1
1. After WBS & Description input, scroll to the (R) to expose 2. Typ (S1) and 3. PE 2 3
4. Scroll again to expose 5. CA… (always ARMY) and 6. Resp. cost cntr
Show Slide #46: Create a Project and a WBS Element (By The Numbers) Cont.
Facilitator's Note: Step 7: For the start date, use current date. For the finish date, use a future date within the current fiscal year. 4 5 6
7. Press Enter when complete 7

47. Create a WBS Element (Cont.)1
1. Double-click your project to re-open 2
2. Click the ‘Customer Enhancement’ tab
Show Slide #47: Create a Project and a WBS Element (By The Numbers) Cont.
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the transaction code demonstrations.

48. Create a WBS Element (Cont.)
NOTE: Under the ‘Funding Data’ tab, this is to be completed by the Performer
2. Under ‘Funded Program Type’ click the dropdown- Select Direct Charge
1. Check ‘Create Funded Program’ 2 1 3
3. Under ‘Funded Program Start Date’ select today’s date
Show Slide #48: Create a Project and a WBS Element (By The Numbers) Cont.
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the transaction code demonstrations. 4
4. On the menu bar, click ‘Save’
5. System generated message 5

49. Create a WBS Element (Cont.)1 2
2. Double-click ‘Project Definition’ to expose WBS
1. If not expanded, click triangle (L) of ‘Last Projects Processed’ to expose Project Definition 3
3. Single-click your WBS
4. Click ‘Customer Enhancement’ tab
Show Slide #49: Create a Project and a WBS Element (By The Numbers) Cont.
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the transaction code demonstrations 4

50. Create a WBS Element (Cont.)
NOTE: Under the ‘Funding Data’ tab, this is to be completed by the Requestor’s Budget Office 5
Input: 1. Functional Area; 2. Funds Center; 3. Main Account; 4. Fund 1 2 3 4
This information defaults in.
Show Slide #50: Create a Project and a WBS Element (By The Numbers) Cont.
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the transaction code demonstrations
5. Click the ‘Basic data’ tab

51. Create a WBS Element (Cont.)2
2. Click ‘Save’ to end this process. Once again, a system generated message 3. shows additions (changes) to the document .
1. Ensure to place a in the ‘Acct asst elem.’ block
Show Slide #51: Create a Project and a WBS Element (By The Numbers) Cont.
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the transaction code demonstrations 1 3 51

52. CJ2ØN: Create a Project and WBS element
Practical Exercise #1
Show Slide #52: Apply (1 hour) Practical Exercise #1, CJ2ØN Create a Project and WBS element
Facilitator's Note: The CJ2ØN exercise scenario will be done by each student. The students are required to perform this exercise on their own.
Facilitator's Note: Review the PE (1Ø minutes)
CJ2ØN: Create a Project and WBS element

53. Fund a Funded Program(FMBB)
Show Slide #53: Fund a Funded Program (FMBB)
Generalize New Information (35 minutes)
Facilitator's Note: The functions in this component support you in creating and executing budgets. The purpose of Funds Management is to budget all revenues and expenditures for individual areas of responsibility, to control future funds transactions in accordance with the distributed budget, and to stop the budget from being exceeded. 53

54. Fund a Funded Program (Cont.)
1. Enter T-Code FMBB- Press ‘Enter’
2. Click the dropdown in FM area, select ‘ARMY’ and Green Check it 1
FMBB 2
3. Click the dropdown in ‘Layout Variant,’ select ‘ARMY 2’ and place Check 3a. in ‘Default Layout’
4. Green check IOT populate the main screen 3
Show Slide #54: Fund a Funded Program (Cont.)  
Facilitator's Note: Use the "page down" key to navigate through the steps. You will need to do this for all the transaction code demonstrations.
As you go through the slides read the appropriate notes, If there are not any notes inform the students to select the highlighted (numbered) information. 3a 4 54

55. Fund a Funded Program (Cont.)
Note: Under the tab, fill out the following areas:
1. Click dropdown and select ‘Transfer.’ (sometimes defaults to ‘Enter’)
3. Under ‘Document Type’ Click the Dropdown and select ‘Allotment’ 1
2. For ‘Version,’ Always choose zero 2 3
4. Sender Information: Enter Budget Type, Fund, and Commitment Item 4
Show Slide #55: Fund a Funded Program (Cont.)
Facilitator's Note: Use the "page down" key to navigate through the steps. You will need to do this for all the transaction code demonstrations.
As you go through the slides read the appropriate notes, If there are not any notes inform the students to select the highlighted (numbered) information.
5. Receiver Information: Enter Budget Type, Fund, and Commitment Item 5 55

56. Fund a Funded Program (Cont.)
Note: Immediately below, fill in both Sender (-) and Receiver (+) information. **Important: Ensure to change Receiver line to (+)
1. Line 1: Sender / Receiver column (-); Funds Center A76VV; Functional Area 131; Funded Program ARMY; Amount (of service); Description
2. Line 2: Sender / Receiver column (+); Funds Center A76VV; Functional Area 131; Funded Program is the Project #; Amount (for service); Description
Show Slide #56: Fund a Funded Program (Cont.)
Facilitator's Note: Use the "page down" key to navigate through the steps. You will need to do this for all the transaction code demonstrations. Make sure you use the Reference (excel spreadsheet) to depict the correct budget type. As you go through the slides, read the appropriate notes. If there are no notes, inform the students to select the highlighted (numbered) information. 1 2 56

57. Fund a Funded Program (Cont.)
5. Upon clicking Post, both lines copy over as the accounting part in the system (4119) 3 1
1. On the menu bar, click ‘Check document’
3. On the menu bar, click ‘Post’ 5
Show Slide #57: Fund a Funded Program (Cont.)
Facilitator's Note: Use the "page down" key to navigate through the steps. You will need to do this for all the transaction code demonstrations. Make sure you use the Reference (excel spreadsheet) to depict the correct budget type. As you go through the slides, read the appropriate notes. If there are no notes, inform the students to select the highlighted (numbered) information. 2 4
2. System generated message after Doc. check
4. System generated message after Post 57

58. FMBB: Fund a Funded Program
Practical Exercise #2
Show Slide #58: Apply (2Ø minutes) Practical Exercise #2, Fund a Funded Program (FMBB)
Facilitator's Note: In this activity, the students will input the FMBB. The students should log into the GFEBS Portal and Training Environment. Use the data sheet included in the course packet to complete the activity. If questions arise that do not pertain to the scenario, address them after the hands-on training. Explain to participants the resources they have available to complete the activity.
The Facilitator's can determine if the training should be done individually or in groups of two.
Review the PE (1Ø minutes)
FMBB: Fund a Funded Program

59. Cumulative Status by FP Report (ZFSC3)
Show Slide #59: LSA – Cumulative Status by FC Report (ZFSC3)
Generalize New Information (15 minutes)
Facilitator's Note: Cumulative Status reports are used to pull reports down by Fund Center. This t-code allows you to pull reports that reflect the
input the transactions have on the budget. 59

60. FP: Cumulative Status Report1
5. On the menu bar, click ‘Execute’
2. Click dropdown in ‘Financial Management Area’, select ‘ARMY’
1. Enter T-Code ‘ZFSC3’ hit enter 5 2
Default
3. Under the Fund section on the “Or value(s)’ line, input fund with CURRENT FY
Show Slide #60: Cumulative Status by FP Report
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the
transaction code demonstrations.
Default
4. Under the Fund Center section on the ‘Or value(s)’ line, input fund center 3 4

61. FP: Cumulative Status Report
1. Under ‘Variation Characteristics’ select ‘Budget Type’ 1
Show Slide #61: Cumulative Status by FP Report
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the
transaction code demonstrations.
2. Under ‘Budget Type,’ double-click the appropriate quarterly budget 2

62. FP: Cumulative Status Report
1. Report parameters 1
2. Scroll to view ENTIRE reporting columns 2.
Show Slide #62: Cumulative Status by FP Report
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the
transaction code demonstrations. 3.
3. Notice: The ‘Available Allotment has been debited the cost of the Course Upgrade

63. FP: Cumulative Status Report1
2. Notice: S has been expanded out (drilled-in) as far as possible. 3. This is the view when scrolled right
1. This symbol (+) represents an expandable item (drill-down) 2 3
Show Slide #63: Cumulative Status by FP Report
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the
transaction code demonstrations.

64. FP: Cumulative Status Report
This is the full report, expanded out, depicting the debited $25,000 cost from the original $5,000,000, Available Allotment and credited towards the S Project
Show Slide #64: Cumulative Status by FP Report
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the
transaction code demonstrations. 1

65. ZFSC3: Cumulative Status by FP Report
Practical Exercise #3
Show Slide #65: Cumulative Status by FP Report
Facilitator's Note: Apply (2Ø minutes) Practical Exercise #3, (ZFSC3)
In this activity, the students will input the ZRFSC1. The students should log into the GFEBS Portal and Training Environment.
Use the data sheet included in the course packet to complete the activity. If questions arise that do not pertain to the scenario, address them after the hands-on training. Explain to participants the resources they have available to complete the activity.
Facilitator's Note:
The Facilitator's can determine if the training should be done individually or in groups of two.
Review the PE (1Ø minutes)
ZFSC3: Cumulative Status by FP Report

66. WBS Element-Mark Funded and Release
CJ20N
Show Slide #66: WBS Element-Mark Funded and Release
Facilitator's Note: LSA 5 – WBS Element-Mark Funded and Release (CJ2ØN) Generalize New Information (2Ø minutes)
Facilitator’s Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the
transaction code demonstrations.
RELEASED 66

67. WBS Element-Mark Funded and Release
1. Enter T-Code CJ20N- Press ‘Enter’ 1
CJ2ØN 3
3. Your Level 1 WBS is now populated, single-click it
2. Under ‘Work-List Description’ Double-click your definition
4. WBS is highlighted, more options are now available. Hover the mouse to view each one
Show Slide #67: WBS Element-Mark Funded and Release Cont.
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the
transaction code demonstrations. 4 2

68. WBS Element-Mark Funded and Release1
1. Click ‘Menu’
3. Bring the mouse down and HOVER over ‘Status’ 3 2
4. Bring the mouse down and HOVER over ‘User Status’
2. Bring the mouse down and HOVER over ‘Edit’ 4
Show Slide #68: WBS Element-Mark Funded and Release Cont.
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the
transaction code demonstrations. 5
5. Finally, bring the mouse down and HOVER over ‘Set & Pass On’

69. WBS Element-Mark Funded and Release
2. User Status Display Message: Informational use only- Green check it 2
Show Slide #69: WBS Element-Mark Funded and Release Cont.
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the
transaction code demonstrations.
1. User Status: Select- 10 FUND Funding Approved. Green Check it 1 69

70. WBS Element-Mark Funded and Release1
1. Click ‘Menu’
3. Bring the mouse down and HOVER over ‘Status’ 3 2 4
2. Bring the mouse down and HOVER over ‘Edit’
4. Bring the mouse over and click ‘Release’
Show Slide #70: WBS Element-Mark Funded and Release Cont.
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the
transaction code demonstrations. 5
5. System Generated message (provided there are no errors) 70

71. WBS Element-Mark Funded and Release1
1. On the menu bar, click ‘Save’
Show Slide #71: WBS Element-Mark Funded and Release Cont.
Facilitator's Note: Use the “"page down"” key to navigate through the steps. You will need to do this for all the
transaction code demonstrations. 2
2. System generated message: Annotate for personal records 71

72. CJ20N: WBS Element- Mark Funded and Release
Practical Exercise #4
Show Slide #72: WBS Element-Mark Funded and Release Cont.
Facilitator's Note: Apply (2Ø minutes) Practical Exercise #4, WBS Element-Mark Funded and Release CJ2ØN
Facilitator's Note: In this activity, the students will input the CJ2ØN. The students should log into the GFEBS Portal and Training Environment.
Use the data sheet included in the course packet to complete the activity. If questions arise that do not pertain to the scenario, address them after the hands-on training. Explain to participants the resources they have available to complete the activity.
The Facilitator's can determine if the training should be done individually or in groups of two.
Review the PE (1Ø minutes)
CJ20N: WBS Element- Mark Funded and Release

73. LSA #3 Check on Learning
Q1: T-Code CJ2ØN is used to ______ a project definition?
A1: Create AND Fund and Release
Q2: During the FMBB Transfer, the budget version (allotment) will always be___. 1 2 3
Q3: Match the symbol to the correct answer:
Create Project icon
Project Definition icon
WBS Level 1 icon
Show Slide #73: LSA #3 Check on Learning
NOTE: Read and ask the following check on learning question and facilitate discussion on answers given.
NOTE: The answer to each question will appear when you hit enter.
Q1: T-Code CJ2ØN is used to ______ a project definition?
A1: Create AND Fund and Release
Q2: During the FMBB Transfer, the version will always be___. 1 2 3
Q3: Match the symbol to the correct answer:
Yellow Triangle  WBS Level 1 icon
Triangle w/rectangle  Project Definition icon
Paper w/arrow  Create Project icon
Facilitator’s Note: Additional questions to ask the students:
Q. T/F: The WBS element must be created prior to the Project Definition.
A: False: Definition gets created first.
Q. By clicking the “Simulate” button on the menu bar, this action:
A: Checks the document for completeness and accuracy 73

74. LSA #3 Summary 74 Show Slide #74: LSA #2 Summary
Facilitator's Note: On this final part of the lesson, we constructed a Project Definition and began to build a work-breakdown structure based off the definition. We then funded that structure through the FMBB Transaction. In order to see the actual funds move, we pulled a report via ZFSC3 in GFEBS. Finally, we marked the project ‘funded and released.
“Or”
NOTE: Have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 74

75. Questions?
Show Slide #75: Questions? 75

76. TLO Summary
Action: : Process Cost Centers, Cost Center Groups, Standard Hierarchies and Alternate Hierarchies
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:
Identify Cost Centers, Cost Center Components and It’s structural Organization
Communicate Standard and Alternate Hierarchies
Create and Fund a Funded Project
Show Slide #76: TLO Summary
Facilitator’s Note: Reiterate the TLO
Action: : Process Cost Centers, Cost Center Groups, Standard Hierarchies and Alternate Hierarchies
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 at least 80% accuracy:
Identify Cost Centers, Cost Center Components and It’s structural Organization
Communicate Standard and Alternate Hierarchies
Create and Fund a Funded Project