1. Determine the Labor and Payroll Process
Show Slide #1: Define the Labor/Payroll Process
Title: Define the Labor/Payroll Process
References:
DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation
DFAS-IN MANUAL FY, The Army Management Structure
GFEBS Performance Support Website
Section I. Administrative Data
Academic Hours/Methods
09 hrs. / 00 min. DSL (small or large group discussion)
02 hrs. / 50 min. PE (Practical Exercise)
00 hrs. / 00 min. Test
00 hrs. / 00 min. Test Review
11 hrs. / 50 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: The total amount of labor cost is much more than wages paid. It also includes payroll taxes, the cost of company-paid medical insurance, life insurance, worker’s compensation insurance, pension contributions matched by the company, and other benefits. Simple math, right? Let’s keep looking…..

2. Terminal Learning Objective
Action: Determine the Labor and Payroll Process
Conditions: You are a GFEBS user 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 to:
Identify labor cost and payroll activities
Capture labor cost through time-tracking
Communicate labor and payroll reporting functions
Show Slide #2: Terminal Learning Objective
Facilitator’s Note: Read/State the TLO
Action: Define the labor/payroll process
Conditions: You are a GFEBS user 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 labor cost and payroll activities
- Capture labor cost through time- tracking
- Communicate Labor and Payroll Reporting Functions
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.
Instructional Lead-in. (Publish and Process): In this lesson we will discuss how GFEBS captures Labor and Payroll Cost, Identify the systems that interface with GFEBS to capture cost, Determine the difference between Budget Relevant and Non-Budget Relevant Cost, Communicate how Standard Rates are used to allocate labor costs to the benefiting Cost Object and Communicate why detail labor and payroll transactions are loaded into BI.

3. Capturing Payroll Cost
To account for financial impact of labor costs and pay/expenses
Payroll costs include salary, benefits (health insurance, workman’s compensation insurance, matching retirement contributions by employer), awards/bonuses, and deductions (payroll taxes, social security, allotments)
Defense Civilian Payroll System (DCPS) – System used to capture civilian payroll details
Show Slide #3: Capturing Labor Cost and Payroll Activities
Section III. Presentation.
Learning Step / Activity 1. Identify Labor Cost and Payroll Activities
Method of Instruction: DSL - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hr. / 20 min.
Media: PowerPoint Presentation, Handout
Facilitator’s Note:
Capturing labor Costs is important. Advances in productivity, that is the ability to produce more with the same or less input, are a significant source of increased potential national income. The U.S. economy has been able to produce more goods and services over time, not by requiring a proportional increase of labor time, but by making production more efficient. This is especially true with the civilian workforce.

4. Capturing Payroll Cost (Cont.)
Payroll files are received automatically through an interface or entered manually in GFEBS
GFEBS posts actual payroll commitments, obligations, expenses, and disbursements
ECC sends detailed payroll records to Business Intelligence (BI)
Received Automatically thru an Interface
Entered Manually in GFEBS
Show Slide #4: Capturing Payroll Cost (Cont.)
Facilitator’s Note:
NOTE: Remind the students that Payroll costs can be Received Automatically thru an Interface or Entered Manually in GFEBS.
Payroll is done through the accounting system. The Chart of Accounts is the backbone of your accounting system. That's why it is so important to understand how it works. Think of a chart of accounts as a file cabinet, with a file for each type of accounting information you want to track. For example, if you need to know how much money you spend on postage, you can set up a file (an account in the Chart of Accounts) for Postage Expense.

5. Full Cost
The entire cost of goods/services received, whether or not the items were paid for/funded by the receiver
FFMIA and the Statement of Federal Financial Accounting Standards 4: Managerial Cost Accounting Standards and Concepts (SFFAS 4)
Require Army to record full costs of payroll and labor
Require reporting of full costs against benefitting cost objects
Show Slide #5: Full Cost
Facilitator’s Note:
Includes the entire cost of goods and services received, whether or not the items were paid for or funded by the receiver.
FFMIA and the Statement of Federal Financial Accounting Standards 4: Managerial Cost Accounting Standards and Concepts (SFFAS 4)

6. Federal Guidelines on Costing
DOD Financial Management Regulation (DOD FMR)
Defense Finance and Accounting Service (DFAS) Blue Book: A guide to Federal Requirements for Financial Management Systems
Show Slide #6: Federal Guidelines on Costing
Facilitator’s Note:
SFFAS 4: DOD Financial Management Regulation (DOD FMR) Volume 4, Chapter 19 Defense Finance and Accounting Service (DFAS) Blue Book: A guide to Federal Requirements for Financial Management Systems.
Costing is EXPENSIVE. A Non-Profit Group (Competitive Enterprise Institute ) stated that regulations cost more than the federal income tax,” The study conducted reveals that the costs of complying with stifling new federal regulations hit $1.885 trillion — higher than the individual and corporate income tax burden of $1.82 trillion. (May 2016)

7. GFEBS Payroll Interfaces
Two payroll entitlement systems that Interface with GFEBS:
Defense Civilian Payroll System (DCPS)
Army Time and Attendance Production System (ATAAPS)
Other associated Interface systems:
Italian Local National Payroll System (ILNPS)
Korean National Payroll System (KNPS)
US Army Europe (USAREUR) Local National Pay System Interface (ULNAPSI)
Show Slide #7: GFEBS Payroll Interfaces
Facilitator’s Note:
NOTE: Explain to the students that interfacing means to communicate with another person or object.
With hardware equipment like we are referencing here with GFEBS, to interface means making an appropriate physical connection so that two pieces of equipment can communicate or work together effectively.

8. Budget-Relevant Cost
Payroll or labor costs that affect budget and available funds
Budget-relevant activities include:
Actual payroll expenses – civilian and foreign/local national
Reimbursable or direct charge labor transactions
Actual payroll expenses – military
Show Slide #8: Budget-Relevant Cost
Facilitator’s Note:
Budget-relevant activities include:
- Actual Payroll Expenses – Civilian and Foreign/Local Nationals
- Reimbursable or Direct Charge Labor Transactions
- Actual Payroll Expenses – Military
Relevant costs are those costs that change with each decision you make. If you have two choices, and you choose A instead of B, relevant costs are those costs that will be different from those associated with choice B. These are costs that directly affect cash flow, the money coming in and going out of a business. Relevant costs include differential, avoidable, and opportunity costs.

9. Non-Budget Relevant Payroll or Labor Cost
Do not affect budget or available funds, and are visible only via secondary cost elements
Non-budget relevant activities include:
Labor cost allocations within the same fund, FA and funded program
Labor cost allocations of military time tracking hours
Show Slide #9: Non-Budget Relevant Payroll or Labor Cost
Facilitator’s Note:
Do not affect budget and funds available, and are visible only via secondary cost elements. Non-Budget relevant activities include: Labor cost allocations within the same Fund, Functional Area and Funded Program. Labor cost allocations of Military time tracking hours.
Standard Rate is the total value of costs planned for an activity type divided by the planned output quantity of the activity type (Planned Input $/Planned Output Qty.) Standard Rate = Planned Cost/Planned Hours = $ Per Hour.

10. Standard Rates / Rate Formula
Standard Rates: Based on estimated or budgeted costs; used to assign costs to cost objects
Standard Rate Formula: Total value of costs planned for an activity type divided by planned output quantity of the activity type
Show Slide #10: Standard Rates / Rates Formula
Note: Each part of the formula will appear when the enter key is pushed.
Facilitator’s Note:
NOTE: Go over the above formula with the students.
Remember, standard rates are based on estimate or anticipated, planned, or budgeted costs and used to assign costs to cost objects. The Standard Rate Formula is the total value of costs planned for an activity type divided by the planned output quantity of the activity type.
Maintenance Cost Center
Rate of Activity Type = $37.50
The Number of Hours
Worked = 10
$375.00
$375.00
Sender Credited $375.00
Receiver Debited $375.00
The Standard Rate charged is $37.50
per hour worked

11. Detailed Transactions in Business Intelligence (BI)
Conform to policies:
Office of Personnel Management (OPM) requirements for personnel reporting
Meet Office of Management and Budget (OMB) payroll reporting requirements
Enable Analysis:
Labor costs for full time equivalents (FTEs)
Labor rates and variances
Labor and payroll costs for budget and cost planning
Labor costs and payroll expenditure details at individual worker-level
Show Slide #11: Detailed Transactions in Business Intelligence (BI)
Facilitator’s Note:
The existence of detailed labor and pay transactions in BI enable the Army to meet personnel reporting requirements for the Office of Personnel Management (OPM). To meet payroll-reporting requirements for the Office of Management and Budget (OMB). To analyze labor costs for Full Time Equivalents (FTEs). To analyze labor rates and variances. To analyze labor and payroll costs for budget and cost planning, and finally, to analyze labor cost and payroll expenditures at the individual worker-level of detail.

12. LSA #1 Check on Learning Q1: How is labor cost calculated?
A1: Based on hours reported in time-tracking systems
multiplied by the planned standard rate per employee
Q2: Describe a time tracking system?
A2: A system used to record hours worked against one or multiple cost objects
Q3: Payroll file is either received_____through an interface or entered ______ in GFEBS?
A3: Automatically / Manually
Show Slide #12: LSA #1 Check on Learning
NOTE: The answer to each question will appear when you hit enter.
NOTE: Test the knowledge of the students by asking the following questions:
Q: How is Labor cost calculated?
A: On the hours reported in a time tracking system multiplied
by the planned standard rate for that employee.
Q: Describe a Time Tracking System?
A: A system used to record hours worked against one or
multiple cost objects.
Q: Payroll file is either received_____through an interface or entered ______ in GFEBS?
A: Automatically / Manually
NOTE: Here are additional questions to ask the students:
Q: When Capturing Payroll Cost what all does GFEBS post?
A: Actual payroll commitments, obligations, expenses, and
disbursements at a summary Level.
Q: What does Full Cost include?
A: The entire cost of goods and services received, whether or not the items were paid for or funded by the receiver.
Q: Payroll or Labor costs that affect budget and the availability of funds is considered?
A: Budget Relevant Cost
Q: Payroll or Labor Costs that do not affect budget and funds available is considered?
A: Non-Budget Relevant Cost
Q: This type of cost are based on estimates of anticipated, planned, or budgeted costs and used to assign costs to cost objects (What other government agencies are charged)?
A: Standard Rates

13. LSA #1 Summary Show Slide #13: LSA #1 Summary Facilitator's Note:
During this lesson, we defined the labor payroll process and what it entails. We also identified Payroll files as being received automatically through an interface or entered manually in the GFEBS system. We also talked about system interfaces and the impacts on budget relevant and non-budget relevant labor and payroll costs. Finally, we covered standard rates and how they are used to assign costs to cost objects.
NOTE: Facilitator's, have each group as a group write down one major main lesson learnt from this LSA, allow a few minutes for them to interact. Once all groups have their one major learnt lesson written, pass it to another group to compare their answer. Facilitate a discussion on each major learnt lesson mentioned by each group.

14. Capture Labor Cost Through Time Tracking
Show Slide #14: Capture Labor Cost Through Time Tracking
Learning Step / Activity 2. Capture Labor Cost Through Time Tracking
Method of Instruction: ELM (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hrs. / 20 min.
Media: PowerPoint Presentation, Handout
Motivator:
Capture Labor Cost through Time Tracking Lesson Plan focuses on the labor costs and time tracking process as it relates to GFEBS. It provides GFEBS End Users with a description of the labor and time tracking processes, while highlighting the time tracking and payroll systems that interface with GFEBS. This is just another tool available to you within GFEBS.

15. Related Key Terms
Standard Rates - Total value of costs planned for an activity type divided by the planned output quantity of the activity type (Planned Input $ / Planned Output Qty)
Labor Costs – Work hours multiplied by the Standard Rate for the activity type and cost center for civilian employees, contractors, or military personnel. Labor costs reflect the planned or actual work on various tasks, activities, service, or projects.
Funded Costs - Value of goods or services received based on obligation of funds by the organization performing the work funded in the organization’s AFP
Unfunded Costs - Costs that are financed by another organization or activity's appropriations, which do not result in any obligation of funds by the organization performing the work (e.g., depreciation, military labor and workmen's compensation payments).
Show Slide #15: Related Key Terms
NOTE: Go over the Key terms in depth with the students. Ask them if these terms are mentioned in their workplace, and if so, are they used?
Some of the key terms associated with labor cost and time tracking are:
- Standard Rates. Total value of costs planned for an activity type divided by the planned output quantity of the activity type (Planned Input $ / Planned Output Qty.)
- Labor Costs. Work hours multiplied by the Standard Rate for the activity type and cost center for civilian employees, contractors, or military personnel. Labor costs reflect the planned or actual work on various tasks, activities, service, or projects.
- Funded Costs. Value of goods or services received based on obligation of funds by the organization performing the work funded in the organization’s Annual Funding Program.
- Unfunded Costs. Costs that are financed by another organization or activity's appropriations, which do not result in any obligation of funds by the organization performing the work (e.g., depreciation, military labor and workmen's compensation payments).

16. Key Terms (Cont.)
Time Tracking - Process or system of recording hours worked against one or more cost objects. Productive hours are recorded against the benefiting cost object for the task, activity, or project where the work was performed. Non-productive hours (e.g., leave taken, administrative meetings) are recorded against the overhead cost center or cost object.
Payroll - Costs of employees for a stated period, which includes salary/wages, bonuses, severance pay, benefits, and other compensation paid to employees, as well as, withholdings, collections, taxes, employer contributions and other deductions paid to other organizations.
Activity Type - Categorizes a production or service output provided by one cost center for another for use in internal activity allocations. Activities are assigned rates to be used during activity allocation
Show Slide #16: Identify Key Terms (Cont.)
NOTE: Again, go over the key terms in depth with the students. Ask them if these terms are mentioned in their workplace, and if so, are they used?
- Time Tracking: Process or system of recording hours worked against one or more cost objects. Productive hours are recorded against the benefiting cost object for the task, activity, or project where the work was performed. Non-productive hours (e.g., leave taken, administrative meetings) are recorded against the overhead cost center or cost object.
- Payroll: Costs of employees for a stated period, which includes salary/wages, bonuses, severance pay, benefits, and other compensation paid to employees, as well as, withholdings, collections, taxes, employer contributions and other deductions paid to other organizations.
- Activity Type: Categorizes a production or service output provided by one cost center for another for use in internal activity allocations. Activities are assigned rates to be used during activity allocation.

17. Refer to VG# 6 & 7 Key Terms (cont’d)
Automated Time, Attendance, and Production System (ATAAPS) - provides an automated, single-source input for reporting and collecting civilian employee time and attendance (T&A) and labor data; interfaced with GFEBS and Defense Civilian Pay System (DCPS)
Budget Relevant Labor Allocations - Labor costs allocated to direct charge and reimbursable orders that consume available budget and funds
Cost Plan – Estimate costs to provide products/ services; anticipates outcomes from those costs to calculate the cost per output or service
Tracking - Process or system of recording hours worked against one or more cost objects
Show Slide #17: Identify Key Terms (Cont.)
Note: Continue to go over the Key terms in depth with the students. Ask them if these terms are mentioned in their workplace, and if so, are they used?
- Automated Time, Attendance, and Production System (ATAAPS): Provides an automated, single-source input for reporting and collecting civilian employee time and attendance (T&A) and labor data; interfaced with GFEBS and Defense Civilian Pay System (DCPS).
- Budget Relevant Labor Allocations: Labor costs allocated to direct charge and reimbursable orders that consume available budget and funds.
- Cost Plan: Estimate costs to provide products/ services; anticipates outcomes from those costs to calculate the cost per output or service.
- Tracking: Process or system of recording hours worked against one or more cost objects

18. Key Terms (Cont.)
Reimbursable – Contractual relationship between two organizations under which the performing activity provides a product or service to the requesting activity, the costs of which are reimbursed.
Receiver Cost Objects - Activities, tasks, and/or projects where an employee works (internal orders, WBS)
Sender Cost Center - Organizational cost centers to which employees are assigned
Show Slide #18: Identify Key Terms (Cont.)
NOTE: Go over the key terms in depth with the students. Ask them if these terms are mentioned in their workplace, and if so, are they used?
- Reimbursable: Contractual relationship between two organizations under which the performing activity provides a product or service to the requesting activity, the costs of which are reimbursed.
- Receiver Cost Objects: Activities, tasks, and/or projects where an employee works (internal orders, WBS).
- Sender Cost Center: Organizational cost centers to which employees are assigned.

19. How GFEBS Captures and Allocates Labor Costs
Roles / Responsibilities:
Payroll Interface Processing
Monitor
Cost ECC Display and Reporter
Show Slide #19: How GFEBS Captures and Allocates Labor Costs
Facilitator’s Note:
NOTE: Payroll Interface Processing Monitor and the Cost ECC Display and Reporter. Discuss these roles in depth with the students.
The payroll interface processing monitor inbound and outbound interfaces for pay and labor files, and maintains the tables required for these interfaces and for the HR module.
The cost ECC display and reporter role includes numerous duties, to include almost anything pertaining to cost centers: displaying and entering cost data, reviewing actual/plan/variance reports, displaying cost centers in customized groups, displaying actual cost line items for cost centers, activity type price data and reports, displaying internal order master data reports, just to name a few.

20. Capture Labor Cost
Labor costs are calculated based on the hours reported in a time-tracking system multiplied by the planned standard rate for that employee.
Time-tracking requires individuals to track their time against Cost Objects (e.g., where they perform their work)
GFEBS allocates the cost of an individual’s hours to the appropriate Cost Objects by multiplying the individual’s hours by a standard activity type rate.
Time tracking file is either received automatically through an interface or entered manually in GFEBS.
Show Slide #20: Capture Labor Cost
Facilitator's Note:
Capture Labor Cost (ATAAPS) or Manual Time Tracking: Labor costs are calculated according to the hours reported in a time tracking system multiplied by the planned standard rate for that employee.
Time tracking differs from traditional time and attendance. Time tracking requires individuals to track their time against the cost objects that benefited from the work performed. GFEBS can allocate the cost of an individual’s hours to the appropriate cost objects by multiplying the individual’s hours by a standard activity type rate. For example, at the Installation Management Command (IMCOM), individuals enter their time in ATAAPS against Service Support Programs (SSPs) master data elements. The time tracking file is either received automatically through an interface or entered manually in GFEBS. GFEBS summarizes direct activity allocations of labor hours to the associated cost objects where the work was performed. The two systems used to capture labor costs are: ATAAPS and DCPS.
Two systems used to capture Labor Costs are: ATAAPS and DCPS

21. Inbound Time-Tracking Data from System Interfaces
Used by Army organizations using the Work Mapping Tool (WMT) and ATAAPS to track labor hours
Upon receiving the info from the interface, GFEBS allows allocation costs of labor hours to the appropriate cost objects (i.e., CC, IO or WBS Element)
Hours provided on the inbound file that have been assigned for a specific pay period to a sender cost center, sender fund, sender functional area, sender activity type, receiver cost object, receiver fund, receiver functional area and action code are summed together
Show Slide #21: Inbound Time-Tracking Data from System Interfaces
Facilitator’s Note:
For organizations within the Army currently using the Work Mapping Tool (WMT) and those civilian organizations that are using the Automated Time Attendance and Production System (ATAAPS) to track labor hours, both will need to use this interface to transmit their time tracking data automatically into GFEBS.
Upon receiving the info from the interface, GFEBS will allow for the allocation of the cost of labor hours to the appropriate cost objects.
The hours provided on the inbound file that have been assigned for a specific pay period to a sender cost center, sender fund, sender functional area, sender activity type, receiver cost object, receiver fund, receiver functional area and action code will be summed together.
From there, these hours, in combination with GFEBS’ standard activity type rates, will calculate the amount for labor and perform direct activity allocation on a bi-weekly basis to pass relevant costs from the sender cost center down to the appropriate cost object where those hours were spent.
After the Inbound WMT or ATAAPS interface is run, the GFEBS Army or DFAS User will need to check their Business Workplace for s for any file-level errors that may have occurred.

22. Inbound Time-Tracking Data from System Interfaces (Cont.)
Labor hours multiplied by standard activity type rates calculate labor costs and perform direct activity allocation on a bi-weekly basis to pass relevant costs from the sender cost center to the appropriate cost object
After the inbound WMT or ATAAPS interface is run, GFEBS users check their business workplace for s regarding file-level errors
If no in workplace inbox, the file processed successfully.
Show Slide #22: Inbound Time-Tracking Data from System Interfaces (Cont.)
Facilitator’s Note:
From there, these hours, in combination with GFEBS’ standard activity type rates, will calculate the amount for labor and perform direct activity allocation on a bi-weekly basis to pass relevant costs from the sender cost center down to the appropriate cost object where those hours were spent.
After the Inbound WMT or ATAAPS interface is run, the GFEBS Army or DFAS User will need to check their Business Workplace for s for any file-level errors that may have occurred.
NOTE: Inform the students that it is imperative to see if files ran successfully on day GFEBS is scheduled to process files (typically Wednesday) to avoid payroll errors on pay day.
If no is in the GFEBS Army/DFAS User’s Business Workplace Inbox, then the file has processed successfully.

23. Inbound Time-Tracking Data from System Interfaces (Cont.)
- If s are received, the user notifies WMT or ATAAPS of the specific kind of file-level error that occurred:
Data missing in header record
Duplicate file check (file already processed)
Mismatch on record count/file count
File sequence not in order with last file processed (ATAPPS only)
- After error resolution, cost allocation documents are created for all valid posting. Records that do not generate valid postings fall to the time-tracking error extension
Show Slide #23: Inbound Time-Tracking Data from System Interfaces (Cont.)
Facilitator’s Note:
If the Inbound WMT file or ATAAPS file has a file-level error, an will be sent to the GFEBS Army or DFAS User with a description of the error and the subsequent course of action that the GFEBS User will need to take.
After receiving an about a file-level error, the GFEBS Army DFAS User will need to notify WMT or ATAAPS of the specific kind of file-level error that occurred:
- Data missing in the Header Record
- Duplicate file check (file has already been processed)
- Record count in the file does not match the actual number of records in the file (ATAAPS Interface only)
- File sequence not in order with the last file processed (ATAAPS interface only)
After the inbound WMT or ATAAPS file has been processed successfully, cost allocation documents will be created for all valid posting generated by the interface.
Records within the file that do not generate valid posting will fall to the Time-Tracking Error Extension.

24. Mid-Point Check on Learning
Q: This term reflects the planned or actual work on various tasks, activities, service, or projects. A: Q: T/F: The Cost Plan process is the system of recording hours worked against one or more cost objects Q. A reimbursable is a contractual relationship between _____ organizations. A.
Labor Costs
False: Tracking
Show Slide #24: Mid-Point 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 term reflects the planned or actual work on various tasks, activities, service, or projects.
A: Labor Costs
Q: T/F: The Cost Plan process is the system of recording hours worked against one or more cost objects
A: False: Tracking
Q. A reimbursable is a contractual relationship between _____ organizations.
A. 2: Sender and Receiver
2: Sender and Receiver

25. Examine Time-Tracking Errors
An allocation will not take place for the following reasons: 
Insufficient funds on the receiver cost object for a budget relevant direct activity allocation
Missing or invalid master data on the time tracking file (Fund, FA, Cost Center, or Activity Type)
Derivation rules for the funding or associated cost element were not properly established
Errors are written to an error log and the interface continues processing subsequent records
Show Slide #25: Examine Time-Tracking Errors
Facilitator’s Note:
Time Tracking Errors: An allocation will not take place for the following reasons:
- There are insufficient funds on the receiver cost object for a budget relevant direct activity allocation.
- Missing or invalid master data (Fund, Functional Area, Cost Center, or Activity Type) on the time tracking file.
- Derivation rules for the funding or associated cost element have not been set up properly.
The errors are written to an error log. The interface will continue processing subsequent records.

26. Job Order Numbers (JON) and Work Centers in ATAAPS
Associated with a work center
Represent an organizational element in ATAPPS and are the key link between an employee and job orders
Cost centers sent to ATAAPS populate the Job Order Number field
The cost center in the work center field is identical to the Cost Center value in the Job Order Number field
GFEBS Cost Objects require a description field to help identify the object for those entering time
Show Slide #26: Job Order Numbers (JON) & Work Center in ATAAPS
Facilitator’s Note:
JONs in ATAAPS are associated with a work center. The cost centers populate the work center field in ATAAPS to create a relationship and hierarchy for employee time entry screens. Cost center information sent to ATAAPS populates the job order number field. The cost center in the work center field is identical to the cost center value in the job order number field. In addition, all GFEBS cost objects require a description field. This helps to identify the object for those entering time.
The interface also validates each object’s status to determine if it is an active cost object to which employees can charge their time prior to adding it to the outbound file.

27. Manual Time Tracking GFEBS
Manual Spreadsheet
Manual Spreadsheet
Summarized Direct Activity Allocation of labor hours to the appropriate cost objects where the work was performed
Manual Spreadsheet
GFEBS
Cost
Object
Home
Cost
Center
Labor Files
Unique File Name
UIC
Work Date/Pay Period
Inbound
Interface
Show Slide #27: Manual Time Tracking
Facilitator’s Note:
For organizations that do not use ATAAPS, GFEBS still needs to capture costs. So, GFEBS accepts time tracking data manually in a standard file format that can be processed automatically. Each organization submits data on a bi-weekly basis; however, organizations can send this data on a daily basis. Only one unique file per day, or one unique file every two weeks, should be sent for processing. The file name should indicate that the file is for manual time tracking, the UIC sending the data, and the work date (if daily) or pay period (if bi-weekly). These files are uploaded into GFEBS. Then a custom program is run to summarize direct activity allocation of labor hours to the appropriate cost objects.
Corrections and employee movement across cost objects or organizations must be entered manually.
Hours x
Standard Rate
Cost
Object
Cost
Object

28. Direct Activity Allocation
Cost
Object
GFEBS
Home
Cost
Center
Cost
Object
Hours X
Standard Rate
Cost
Object
Show Slide #28: Direct Activity Allocation
Facilitator’s Note:
GFEBS uses the hours on the inbound file, combines it with standard activity type rates, calculates the amount of labor, and performs direct activity allocations on a daily basis. An activity type categorizes a production or service output provided from one Cost Center to another for use in Internal Activity Allocations. GFEBS then passes costs from the home cost center to the appropriate cost object where the hours were spent. The home cost center is the cost center where all the costs associated with that employee are collected during a period. During an activity allocation, those employee’s activities are assigned a rate and a cost object where those hours of labor were spent. These direct activity allocations are cost-relevant and may have a budget impact. For all transactions, the postings to the controlling sub-ledger for the direct activity allocations use secondary cost elements (specific 9000 series accounts which is settlements, budget relevant): The Cost Objects are as follows:
- DR 9XXX (Receiver Cost Object)
- CR 9XXX (Sender Cost Center)
GFEBS uses the hours on the inbound file, and performs Direct Activity Allocations on a daily basis.
GFEBS then passes costs from the home cost center to the appropriate cost object where the
hours were documented in the applicable time-tracking system.

29. Budget Relevancy
A transaction is budget relevant if the sender side of a transaction involving Fund, Functional Area (FA), and/or Funded Program differs from the receiver side
If a Fund, FA, or Funded Program on the sending side of a transaction is different from the Fund, FA, or Funded Program on the receiving side of the transaction, the direct activity allocation of costs could be budget relevant or have an impact on funds, depending on the organization's treatment of budget and funds distribution.
Show Slide #29: Budget Relevancy
Facilitator’s Note:
A transaction is budget relevant if the sender side of a transaction involving Fund, Functional Area (FA), and/or Funded Program differs from the receiver side. If a Fund, FA, or Funded Program on the sending side of a transaction is different from the Fund, FA, or Funded Program on the receiving side of the transaction, the direct activity allocation of costs could be budget relevant or have an impact on funds, depending on the organization's treatment of budget and funds distribution. Budget relevance is based on the Activity Type (and derived commitment item) associated with each record. Each Activity Type has a secondary cost element (i.e. 9XXX) assigned to it. Each of these elements is linked to a commitment item in Funds Management. A commitment item is either budget relevant or cost relevant, not both.
A commitment item is either budget relevant or cost relevant, not both.
A budget is a guide to spending that ensures all expenses will be paid on time,
while cost are payment rendered for services or products provided.

30. Derivation Rules
Control how the commitment carry-forward and budget carry-over to the new fiscal year are carried out for individual funds management account assignment
Describe the relationship between a sender account assignment for the old fiscal year and a receiver account assignment for the new fiscal year
Show Slide #30: Derivation Rules
Facilitator Note:
Derivation Rules control how the commitment carry forward and budget carryover of residual budget to the new fiscal year is carried out for individual Funds Management account assignment (FM account assignment). It also describes the relationship between a sender account assignment of the old fiscal year and a receiver account assignment of the new fiscal year.

31. End-Point Check on Learning
Q1: What are the 2 systems that are used to capture Labor Costs?
A1:
Q2: T/F: A time tracking file is only received automatically through an interface.
A2:
Q3. After the inbound interface is run, users check their s regarding file-level errors. If no mails, the file ___ / _____
A3.
ATAAPS / DCPS
False: OR Manually entered in GFEBS
Show Slide #31: End-Point 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: What are the 2 systems that are used to capture Labor Costs?
A: ATAAPS / DCPS
Q: T/F: A time tracking file is only received automatically through an interface.
A: False: OR Manually entered in GFEBS
Q. After the inbound interface is run, users check their s regarding file-level errors. If no mails, the file ___ / _____
A. Processed / Successfully
Processed / Successfully

32. Practical Exercises Show Slide #32: Practical Exercises
Practical Exercise; Enter Manual Direct Activity Allocation / Display Direct Activity Allocation (40 Minutes Apply) 
Method of Instruction: PE - Practical Exercise (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 00 hrs. / 50 min.
Media: Printed Reference Material, Practical Exercise, Handout 
General Information: (Introduction / Objective) this practical exercise simulates a scenario that measures your ability to properly enter and display a Manual Direct Activity Allocation.
Special Instructions: N/A 32

33. Practical Exercise: Enter Manual Direct Activity Allocation
Transaction Code: KB21N
Use this procedure to allocate costs from a Cost Center to a Cost Object (e.g. Internal Order,
WBS Element, or another Cost Center). Perform this procedure when an activity charge
(i.e. Labor) is transferred from one cost center to a cost object (WBS Element, Internal Order,
Business Process, etc.).
Show Slide #33: Enter Manual Direct Activity Allocation
Facilitator’s Note:
Transaction Code KB21N. Use this procedure to allocate costs from a Cost Center to a Cost Object (e.g. Internal Order, WBS Element, or another Cost Center). Perform this procedure when an activity charge (i.e. Labor) is transferred from one cost center to a cost object (WBS Element, Internal Order, Business Process, etc.).
Note: Please write down the GFEBS assigned reference number at the completion of this
exercise; it is needed to complete the next user procedure (KB23N)

34. Walkthrough: Transaction Code: KB23N
Practical Exercise: Display Direct Activity Allocation
Walkthrough: Transaction Code: KB23N
Practical Exercise 1.2
Use this procedure to display a direct activity allocation. The user is able to view the quantity,
amount, sender and receiver cost object. Fund and Functional Area associated with a direct
activity allocation. In this example the direct activity allocation credits the sender cost center
and debits the receiver cost center using a secondary cost element. This cost element is one
of the attributes on the Activity Type master data records. This activity could also display an
activity allocation from a sender Cost center to a cost object such as WBS Element, Internal
Order, or Business Process. Perform this Procedure when you need to validate posting or
view associated accounting document.
Show Slide #34: Display Manual Direct Activity Allocation
Facilitator’s Note:
Execute T-Code KB23N. Use this procedure to display a direct activity allocation. The user is able to view the quantity, amount, sender and receiver cost object. Fund and Functional Area associated with a direct activity allocation. In this example the direct activity allocation credits the sender cost center and debits the receiver cost center using a secondary cost element. This cost element is one of the attributes on the Activity Type master data records. This activity could also display an activity allocation from a sender Cost center to a cost object such as WBS Element, Internal Order, or Business Process. Perform this Procedure when you need to validate posting or view associated accounting document.

35. LSA #2 Check on Learning
Q1: T/F: When speaking on time track errors, these errors are written to an error log and the interface continues processing subsequent records A1: Q2: GFEBS uses the hours on the inbound file, and performs _____ / _____ / _____on a daily basis A2:
True
Show Slide #35: 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.
Q: T/F: When speaking on time track errors, these errors are written to an error log and the interface continues processing subsequent records
A: True
Q: GFEBS uses the hours on the inbound file, and performs _____ / _____ / _____on a daily basis
A: Direct Activity Allocations
Direct Activity Allocations

36. LSA #2 Summary Show Slide #36: LSA #2 Summary
On the first part of the lesson, we identified multiple key terms associated with Capturing Labor Costs Through Time Tracking. We also discussed how GFEBS Captures and Allocates Labor Costs. Finally, we discussed Time Tracking errors and it’s causes, Budget Relevancy, and Derivation rules at it applies to Cost.
“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.

37. Communicate Labor and Payroll Reporting Functions
Show Slide #37: Communicate Labor and Payroll Reporting Functions
Learning Step / Activity 3. Communicate Labor and Payroll Reporting Functions
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 05 hrs. / 10 min.
Media: PowerPoint Presentation, Handout
Motivator (Concrete Experience):
Now that we’ve walked through the details of labor/payroll processes, to include time tracking time and attendance and capturing payroll costs in GFEBS, what’s left? Are payroll costs by individual important? OR do we need to evaluate a project, program, or cost center? If we’re at the ACOM/SOA/GOA/DRU level, do we need to be able to see ALL costs for the Command? This lesson focuses on what GFEBS records to report payroll costs to enable the resource management community to extract reports for analysis of all of the aforementioned categories.

38. Key Terms Associated with Cost/Labor Reporting Functions
Unfunded Costs
Plan v. Actuals
Standard Rate
Disbursement
Funded Costs
Variance
Actual Costs
Show Slide #38: Key Terms associated with Cost / Labor Reporting Functions
Facilitator’s Note:
The following are Key Terms associated with Determine Labor and Reporting Functions
- Actual Costs - amount determined on the basis of cost incurred, not forecasted costs, including standard cost adjusted for applicable variance
- Disbursement - amount paid for goods and services
- General Ledger Account – coded accounting structure that records value movements and represents the GL account items in a chart of accounts
- Plan vs. Actuals - anticipated vs. realized costs
- Variance - amount, rate, or percentage of change, or divergence from a desired characteristic
- Standard Rate - total value of costs planned for an activity type divided by the planned output quantity of the activity type (planned input $ / planned output quantity)
- Funded Costs - value of goods/services received using an obligation of funds, by the organization performing the work. These funds are provided in the Annual Operating Budget of the organization performing the work.
- Unfunded Costs - Costs financed by a requesting organization or activity. These costs do not result in obligation of funds by the organization accomplishing the work. 
General Ledger (GL) Account
Labor / Report Function

39. Examine Detailed Labor and Cost Reports in BI
Compares detailed employee-level payroll records in BI to summary payroll postings made in ECC
Compares detailed employee-level labor records in BI to summary time-tracking posting made in ECC
Provides comparison of the ATAAPS daily labor charges to the DCPS GPF detailed labor records
Show Slide #39: Examine Detailed Labor Costs Reports in Business Intelligence
Facilitator’s Note:
The Detailed Labor Costs Report provides a GFEBS user with the ability to:
- View a comparison of the detailed employee-level payroll records as provided via interface or manual input file to the summary payroll postings made using SAP Transaction FB50 in ECC.
View a comparison of the detailed employee-level labor (i.e. time tracking) records as provided via interface or manual input file to the summary labor postings made using SAP Transaction KB21N in ECC.
View a comparison of the ATAAPS daily labor estimates to the DCPS GPF detailed labor records.

40. Detailed Labor Cost Report (Cont.)
Identifies variance between standard labor allocations and actual payroll expenses for analysis and adjustment of the standard rates
Provides labor costs by cost object, employee, gross reconciliation code, and fund/functional area
Show Slide #40: Detailed Labor Costs Report (Cont.)
Facilitator’s Note: The Detailed Labor Costs Report provides a GFEBS user with the ability to:
- Analyze person-years data (hours) by UIC, funds, EORs and employee attributes.
Identify, sort, and summarize cost data by Congressional District (zip code).
- View required level of labor cost (for external reporting).

41. Payroll Audit Report
Provides original employee-level, detailed payroll records from various system interface files or manually created files
Displays changes made to master data on payroll records received from DCPS
Displays changes made to non-financial attributes (e.g., civilian type (C-Type)) on payroll records edited directly in BI
Provides the original record, the correction made, and the corrected record in the same view
Show Slide #41: Payroll Audit Report
Facilitator’s Note:
The Payroll Audit Report provides the GFEBS user with the ability to: View original detailed (i.e. employee-level) payroll records provided to GFEBS from various source system interface files or manually created input files. View changes made to master data (e.g., Cost Center, Activity Type, receiving Cost Object, C-Type, etc.) on the payroll records received from the source system. View what changes were made to the non-financial master data on the payroll records provided via interface and subsequently edited directly in BI.

42. Labor Management Report
Generated by the BI Managerial Reporter. The BI Detailed Labor Management report eliminates sensitive information from the Defense Civilian Pay System (DCPS) file, enabling access to a broader range of users to access labor cost data for analysis.
Provides the following:
System detailed information for time-tracking
Labor costs and summary payroll data by organization
Labor costs by receiving cost object and employee
Cost objects to which an employee charged his/ time
Summary of pay and labor posting from ECC (Cost and Budget Execution)
Show Slide #42: Labor Management Report
Facilitator's Note:
This is generated by the BI Managerial Reporter located on the menu bar. The BI Detailed Labor Management report eliminates sensitive information from the Defense Civilian Pay System (DCPS) file, enabling access to a broader range of users to access labor cost data for analysis.
This report provides the following:
System detailed information for time-tracking
Labor costs and summary payroll data by organization
Labor costs by receiving cost object and employee
Cost objects to which an employee charged his/ time
Summary of pay and labor posting from ECC (Cost and Budget Execution)

43. Ad Hoc Queries Use-specific report compiled within BI
May be customized and saved within the user preferences menu by clicking “Save As” button at the top of the screen, naming the query in the description field, and clicking OK to save.
Format may be customized to operate like a pivot table
Formulas available to enable users to calculate based on report attributes:
Right-click on any of the attributes, click on Calculation and Translations, then Formulas, then New Formula.
Enter an Ad Hoc formula for any attribute in the report and create a separate column for calculation results.
Show Slide #43: Ad Hoc Queries
Facilitator’s Note:
Ad Hoc Queries are use-specific reports that are compiled within the BI module. GFEBS allows the user to save query parameters within the User Preferences menu. Additionally, you can drag and drop “Free Characteristics” to rows or column headers to modify how the report data is displayed. This functionality operates like a pivot table.

44. Additional Cost Reports
Detailed Labor Cost Report – Provides information by employee for payroll and labor tracking
Payroll Audit Report – Used to reconcile and adjust payroll-related issues
Detailed Labor Management Report – Eliminates sensitive information from DCPS files, which enables a broader range of users to access labor cost data for analysis
Payroll Source Data Report – Displays detailed labor from payroll system via interface
Time-Tracking Source Data Report – Provides employee-level analysis for charged hours from the time-tracking system
Show Slide #44: Additional Cost Reports
Facilitator Note:
There are several Payroll and Labor Reports. The purpose for these is that they provide the capability to view and analyze payroll and labor data in multiple ways. The following are the additional reports:
- Detailed Labor Cost Report – Provides information by employee for payroll and labor tracking
- Payroll Audit Report – Used to reconcile and adjust payroll-related issues
- Detailed Labor Management Report – Eliminates sensitive information from DCPS files, which enables a broader range of users to access labor cost data for analysis
- Payroll Source Data Report – Displays detailed labor from payroll system via interface
- Time-Tracking Source Data Report – Provides employee-level analysis for charged hours from the time-tracking system

45. Additional Cost Reports (Cont.)
Budget Alignment and Hours Comparison Report – Compares paid and unpaid hours to charged hours to determine if there is a budget misalignment between payroll and time-tracking
Standard Rate Comparison Report – Displays standard rates (prices) and actual payroll costs by cost center and activity type to enable user to compare standard labor rates to actual labor rates and identify variances
Civilian Manpower Report – Provides data on manpower-related items such as man hours, man months, work years, and end strength, as well as C-Type. Displays data at summary level, across multiple dimensions by fund center, time, and cost centers.
Financial Reconciliation Report - Reconciles payroll detail noted in BI with the payroll summary in ECC for both payroll amount and hours
Show Slide #45: Additional Cost Reports (Cont.)
NOTE: Explain the remaining reports.
- Budget Alignment and Hours Comparison Report – Compares paid and unpaid hours to charged hours to determine if there is a budget misalignment between payroll and time-tracking
- Standard Rate Comparison Report – Displays standard rates (prices) and actual payroll costs by cost center and activity type to enable user to compare standard labor rates to actual labor rates and identify variances
- Civilian Manpower Report – Provides data on manpower-related items such as man hours, man months, work years, and end strength, as well as C-Type. Displays data at summary level, across multiple dimensions by fund center, time, and cost centers.
- Financial Reconciliation Report - Reconciles payroll detail noted in BI with the payroll summary in ECC for both payroll amount and hours

46. LSA #3 Check on Learning
Q1. It is the total value of costs planned for an activity type divided by the planned output quantity of the activity type (planned input $ / planned output quantity) A1. What is Standard Rate Q2. T/F: With Ad Hoc Queries, the report format may be customized to operate like a pivot table A2. True
Show Slide #14: 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.
Q. It is the total value of costs planned for an activity type divided by the planned output quantity of the activity type (planned input $ / planned output quantity)
A. What is Standard Rate
Q. T/F: With Ad Hoc Queries, the report format may be customized to operate like a pivot table
A. True

47. LSA #3 Summary Show Slide #15: LSA #3 Summary
Facilitator's Note: During this final lesson, we identified multiple reports associated with Cost, Labor, and Reporting functions. We also discussed a multitude of other cost reports utilized in BI such as Ad Hoc, Labor Management, and Payroll Audit Reports 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.

48. Conduct Practical Exercises
Show Slide #48: Conduct Practical Exercises
 Practical Exercises / Generate Detailed Labor Cost Report / Generate Payroll Audit Report (01 Hour Apply)
 Method of Instruction: PE - Practical Exercises (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 02 hrs. / 00 min.
Media: Printed Reference Material, Practical Exercise, Handout, Access to GFEBS BI Reports in SAP
General Information: (Introduction / Objective) these practical exercises simulates a scenario that measures your ability to properly generate a cost reports from GFEBS
 Motivator: These practical exercises (PE) are designed to test your knowledge on generating cost reports from BI. The PE’s measure your capabilities to properly prepare and validate information. Many operations work in remote locations and under different circumstances you may find yourself trying to get these questions answered at any given time. Your ability to define and review them for proper answers is key to assisting different departments within the FM world duties. 48

49. Walkthrough: Generate Detailed labor Cost Report
Conduct Practical Exercise 18.1
NOTE: There is not a transaction code for this report; instead, the report is pulled out of BI and discussed.
Use this procedure to generate a Detail Labor Cost Report. This report supports GFEBS Labor
and Payroll processes for all civilian and local nationals. Perform this procedure when viewing
detailed labor costs by hours, overtime pay, fringe pay, type hours.
Show Slide #49: Walkthrough: Generate Detailed Labor Costs Report
Facilitator’s Note: Purpose:
Use this procedure to generate a Detail Labor Cost Report. This report supports of the GFEBS labor and payroll process for all civilians ad local nationals to date. Perform this procedure when viewing detailed labor costs by hours, overtime pay, fringe pay, type hours.
Facilitator’s Note:
There is not a Transaction Code – Pulled out of BI and discussed. If there is a student with ‘Hands-On’ experience in BI, cross-level that knowledge with the rest of the class.
Student Challenge: Perform this procedure and its appropriate step-by-step user procedure by
accessing the PSW user procedures, tutorials, or MilWiki.

50. Walkthrough: Generate Payroll Audit Report
Conduct Practical Exercise 18.2
NOTE: There is no transaction code for this report; instead, the report is pulled out of BI and discussed.
This report supports GFEBS payroll process for all civilians and local national to date. The purpose of this report is
to provide capability to:
View original employee-level, detailed payroll records provided to GFEBS from various sources or system
interface files or manually created files that produce errors and get flagged in the error file.
View changes made to the financial master data on the payroll records provided via interface in order to make
successful summary postings in ECC.
Show Slide #50: Walkthrough: Generate Payroll Audit Report
Facilitator’s Note:
There is no Transaction Code – This report is pulled out of BI and discussed amongst the class. . This report supports GFEBS payroll process for all civilians and local national to date. The purpose of this report is to provide capability to view changes made to the non-financial master data on the payroll records provided via interface and subsequently edited in BI. In addition, It manually sends legacy entitlement system administrators (i.e. those that are authorized to make changes
to legacy system master data a list of corrections that need to be made to an employee’s record prior to sending the
next payroll so the same errors won’t occur during subsequent GFEBS processing.
Student Challenge: Perform this procedure and its appropriate step-by-step user procedure by
accessing the PSW user procedures, tutorials or MilWiki.

51. Questions? Show Slide #51: Questions? Facilitator’s Note:
NOTE: Field any questions that may not have been answered throughout this lesson.

52. TLO Summary - Identify labor cost and payroll activities
Action: Determine the Labor and Payroll Process
Conditions: You are a GFEBS user 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 to:
Identify labor cost and payroll activities
Capture labor cost through time-tracking
Communicate Labor and Payroll Reporting Functions
Show Slide #52: TLO Summary
Facilitator’s Note: Restate the TLO
Action: Define the labor/payroll process
Conditions: You are a GFEBS user 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 labor cost and payroll activities
- Capture labor cost through time- tracking
- Communicate Labor and Payroll Reporting Functions