1. Process Internal Orders
Show Slide #1: Process Internal Orders
Title: Process Internal Orders
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 Exercise)
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
Motivator: Internal orders are normally used to plan, collect, and settle the costs of internal jobs and tasks. GFEBS enables you to monitor internal orders throughout their entire life-cycle; from initial creation, through the planning and posting of all the actual costs, to the final settlement and archiving.

2. Terminal Learning Objective
Action: Process Internal Orders
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 80% accuracy, learners must demonstrate proficiency with:
Communicate Internal Order (IO) Functions
Show Slide #2: Terminal Learning Objective
Facilitator’s Note: Read/State the TLO
Action: Process Internal Orders
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:
Communicate the functions of Internal Orders (IO’s) and it’s integration with GFEBS
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 your costs. 2

3. What are Internal Orders (IO’s)?
Cost objects used to plan, collect, monitor, and settle the costs of specific jobs and tasks.
Costs are collected on Internal Orders throughout a given period, and settled to other cost objects based on Settlement Rules.
If costs are not settled from an Internal Order to other objects, they remain on the Internal Order after the execution of period-end close processes.
Even though one Cost Center “owns” an Internal Order, multiple Cost Centers may charge costs to each Internal Order.
Show Slide #3: What are Internal Orders (IO’s)?
Section III. Presentation.
1. Learning Step / Activity 1. Communicate Internal Order (IO) Functions
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 00 min.
Media: PowerPoint Presentation, Handout
NOTE: Learners should refer to any summary sheets and/or notes during this lesson.
Internal Orders are cost objects used to plan, collect, monitor, and settle the costs of specific jobs and tasks. Internal Orders are used to monitor the costs of short term, long-term, and recurring activities or programs. Common Examples of Internal Orders are:
Special Projects
Training Exercise
ARFORGEN PHASE
Support to Civil Authorities (i.e. Hurricane Relief)
Costs are collected on Internal Orders throughout a given period, and at period end these costs can be settled to other cost objects based on Settlement Rules which tells the system where to assign the costs that are collected. When an Internal Order is created, the user has the option of establishing Settlement Rules. If costs are not settled from an Internal Order to other objects, they remain on the Internal Order after the execution of period-end close processes. Possible receivers for settled costs include Cost Centers, Projects (including WBS Elements), Business Processes, and even other Internal Orders. Even though one Cost Center “owns” an Internal Order, multiple Cost Centers may charge costs to each Internal Order.
Example of orders that might NOT be settled are: Counter Drug Operations and SSP. (Counter Drug Operations - on going since President Reagan announce the War on drugs back in his presidency)
Each Internal Order will have one Responsible Cost Center, which is the Cost Center where the Internal Order is assigned. The Responsible Cost Center is responsible for creating and maintaining the Internal Order, including the Settlement Rules which are established when the Order is created.
Internal Orders along with other cost objects will replace those legacy element in the AMSCO which are non-standard today – in the legacy system, point accounts were used to represent different things (such as organizational units, services) and Internal Orders will also replace some Functional Cost Accounts (FCA’s).
And finally - Internal Orders can be Centralized or Decentralized controlled: Internal Orders may be centrally controlled at different levels depending on if costs being captured are for all Army or are pertinent to one Command only. Internal Orders are decentralized when they pertain to one organization. Some examples include:
Centralized Control (e.g., HQDA - Contingency Operations/Disaster Relief)
Centralized Control (e.g., IMCOM - Garrison Commander’s Conference)
Decentralized Control (e.g., Ft. Jackson - Conduct Rescue Operations) 3

4. Internal Orders (IO) Uses
Used to monitor the costs of short term, long-term, and recurring activities or programs.
The use of Internal Orders is beneficial because it eliminates the need to create a new Order each time a small job is carried out.
For programs, events, or projects that don’t require a detailed Work Breakdown Structure (WBS).
Costs are collected on Internal Orders throughout a given period, and at period end these costs can be settled to other cost objects based on established Settlement Rules.
Show Slide #4: Internal Orders (IO) Uses
Some uses for IO. Internal Orders are used to monitor the costs of short term, long-term, and recurring activities or programs. Costs are collected on Internal Orders throughout a given period, and at period end these costs can be settled to
other cost objects based on the established Settlement Rules. Internal Orders are used to track the costs of recurring or on-going events/programs/projects are beneficial because it eliminates the need to create a new Order each time a small job is carried out. Internal Orders are used to track and manage costs for programs, events, or projects that don’t require a detailed work breakdown structure, and aren’t part of the Army organizational structure. 4

5. Internal Orders in GFEBS
How do Internal Orders relate to Cost Centers (CC) in GFEBS?
Each Internal Order has one responsible CC, the CC to which the Internal Order is assigned.
The responsible CC is responsible for setting up the Internal Order and maintaining the Master Data to include Settlement Rules.
The Decentralized Controlling Master Data Maintainer role creates and maintains Internal Orders at the installation level.
Responsible for creating, changing, managing, performing the mass upload of new or changed internal orders, creating and changing investment program positions, structure and definitions and opening and closing approval years
The mass upload of new Internal Orders or the mass alteration of existing internal order master records may be performed by executing the Internal Order from Load Spreadsheet extension.
Show Slide #5: Internal Orders in GFEBS
How do Internal Orders relate to Cost Centers (CC) in GFEBS? Each Internal Order has one responsible Cost Center, which is the CC to which the Internal Order is assigned. The responsible CC is responsible for setting up the Internal Order and maintaining the Master Data to include Settlement Rules. The Decentralized Controlling Master Data Maintainer role creates and maintains Internal Orders at the installation level. Responsible for creating, changing, managing, performing the mass upload of new or changed internal orders, creating and changing investment program positions, structure and definitions and opening and closing approval years the mass upload of new Internal Orders or the mass alteration of existing internal order master records may be performed by executing the Internal Order from Load Spreadsheet extension. 5

6. GFEBS Cost Objects VS. Legacy Data Elements
Show Slide #6: GFEBS Cost Objects VS. Legacy Data Elements
NOTE Review the above graph with the students, along with the information below.
Legend:
GFEBS Cost Objects (Yellow)
Purpose (Green)
Legacy Data Element (Blue)
Under FM Master Data: Functional Area is a FM budget object defined as a funds control element as well as an element to capture execution data. All funds will be distributed to the highest level functional area (i.e. Army) – The functional area is a 16-digit filed used to identify the Army Program Element (APE), Management Decision Package (MDEP), Military Construction (MILCON) projects, and Procurement Standard Study Number (SSN).
The Funded Program is used to control spending related to work orders (Reimbursable/Direct work orders) and/or projects. Funds will be distributed and staged at the generic Funded Program “ARMY” until a work order or project has been identified to distribute funds to a detailed funding program. Once the work order (WO) and/or project is created, the Funded Program is then created using the WO or project number. Then the funds are distributed from ARMY, for example, to the created project/work order. 6

7. What IO’s offer GFEBS Users
Internal Orders offer the flexibility to monitor the costs of time-restricted events as well as long-term recurring activities, programs, or projects with no definitive start-date or end-date.
The user has the option of entering a start-date and end-date, or leaving the date fields blank.
If the start-date and end-date are left blank – there will be no cutoff date for posting to the internal order.
Show Slide #7: What IO’s offer GFEBS Users
Facilitator’s Note: Internal Orders offer the flexibility to monitor the costs (and revenue if required) of time-restricted events, as well as long-term recurring activities, programs, or projects with no definitive start-date or end-date. The user has the option of entering a start-date and end-date, or leaving the date fields blank. If the start-date and end-date fields are left blank, there will be no cutoff date for postings to the Internal Order. There are two types of Internal Orders: 7

8. Centralized vs. Decentralized Control of IO’s
Internal Orders may be centrally controlled at different levels depending on if costs being captured are for all Army or are pertinent to one Command only.
Internal Orders are Decentralized when they pertained to one organization.
Example:
Centralized Control (HQDA – Contingency Operations/Disaster Relief)
Centralized Control (IMCOM – Garrison Commander’s Conference)
Decentralized Control (FT Jackson – Conduct Rescue Operations)
Matrix Example: (Order Types)
Financial Transactions – Internal Orders
Service Support Program – Internal Orders
Unfunded Leave Orders – Internal Orders
Show Slide #8: Centralized vs. Decentralized Control of IO’s
Facilitator’s Note: Internal Orders may be centrally controlled at different levels depending on if costs being captured are for all Army or are pertinent to one Command only. Additionally, Internal Orders are Decentralized when they pertained to one organization.
Example:
Centralized Control (HQDA – Contingency Operations/Disaster Relief)
Centralized Control (IMCOM – Garrison Commander’s Conference)
Decentralized Control (FT Jackson – Conduct Rescue Operations)
Matrix Example: (Order Types)
Financial Transactions – Internal Orders
Service Support Program – Internal Orders
Unfunded Leave Orders – Internal Orders 8

9. IO Types
Real: Internal Orders can be used to monitor the costs of short term, long term, and recurring activities or programs.
Examples of Real Orders:
Minor Construction
Damage from a fire
Investment Orders for Assets produced in-house
Development and Construction Orders
Orders for services to a third party Advertising
Statistical: A Statistical Internal Order displays a parallel view of costs.
- Costs collected on Statistical Internal Orders cannot be settled.
- A posting to a Statistical Internal Order occurs as a result of a real posting to a cost object such as a Cost Center. The entry occurs parallel to the real posting made to another object.
- The advantage of using a Statistical Internal Order is the real costs are posted to the Cost Center using the Primary Cost Elements.
Show Slide #9: IO Types
Facilitator’s Note: Real: Internal Orders can be used to monitor the costs of short term, long term, and recurring activities or programs. Common examples of Real Internal Orders are:
(a) Minor Construction
(b) Damages from a fire
(c) Investment Orders for Assets produced in-house
(d) Development and Construction Orders
(e)Orders for services to a third party Advertising
Facilitator’s Note: Statistical: A Statistical Internal Order displays a parallel view of costs. Costs collected on statistical Internal Orders cannot be settled. A posting to a Statistical Internal Order occurs as a result of a real posting to a cost object such as a Cost Center. The statistical posting to the Internal Order is an entry that occurs parallel to the real posting made to another object. The advantage of using a Statistical Internal Order is the real costs are posted to the Cost Center using the Primary Cost Element. 9

10. Template Requesting the Creation of a New IO
Review Internal Order Template
(Found in Student Material)
Show Slide #10: Template Requesting the Creation of a New IO
Facilitator’s Note: Review Internal Order Template (Found in Student Material) 10

11. Example of Created and Existing IO’s
Review Example of Created and Existing Internal Orders
(Found in Student Material)
Show Slide #11: Example of Created and Existing IO’s
Facilitator’s Note: Review Example of Created and Existing Internal Orders (Found in Student Material) 11

12. LSA #1 Check on Learning
Q1: What are Internal Orders used for? A1: Q2: What are the two types of Internal Orders? A2: Q3: What are some examples of Real Internal Orders? A3:
Internal Orders are used to track and manage costs for programs, events,
or projects that don’t require a detailed work breakdown structure, and
aren’t part of the Army organizational structure.
Real and Statistical
Show Slide #12: 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: What are Internal Orders used for?
A: Internal Orders are used to track and manage costs for programs, events,
or projects that don’t require a detailed work breakdown structure, and
aren’t part of the Army organizational structure.
Q: What are the two types of Internal Orders?
A: Real and Statistical
Q: What are some examples of Real Internal Orders?
A: Trade shows, Capital projects, Damages from a fire, Investment Orders for Assets produced in-house, Development and Construction Orders, Orders for services to a third party, and/or advertising.
NOTE: Addition questions for the students;
Q: What kind of flexibility do internal orders offer?
A: The flexibility to monitor the costs of short term, long term, ad recurring activities, and programs.
Q: What does Statistical Internal Order displays?
A: A parallel view of costs
Trade shows, Capital projects, Damages from a fire, Investment Orders for Assets produced in-house, Development and Construction Orders, Orders for services to a third party, and/or advertising. 12

13. LSA #1 Summary Show Slide #13: LSA #1 Summary
Facilitator's Note: On the first part of the lesson, we identified some key terms and purposes of processing Internal Orders (IO). We then;
Defined and gave uses and applicability in GFEBS
Viewed the Differences between GFEBS CO and Legacy Data Elements
Discussed Internal Orders and Types
Gave examples of the benefits of Internal Orders to the GFEBS users
Talked about the Centralized / De-Centralized control of IO’s
Shown examples of IO templates
“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. 13

14. Conduct Practical Exercises
Show Slide #14: Conduct Practical Exercises
Practical Exercise / Process Internal Orders (01 Hour Apply)
Method of Instruction: PE - Practical Exercise (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 00 min.
Media: Printed Reference Material, Practical Exercise, Handout
General Information: (Introduction / Objective) this practical exercise simulates a scenario that measures your ability to properly define obligation management. This exercise is designed to reinforce your knowledge and skills in measuring your ability to answer questions and write a quick word response written assessment pertaining to obligation management for review.
Special Instructions: In the general information section of the PE are listed the situations and instructions for this PE, following are further instructions.
Answer the first 10 questions for the situation within the allocated time frame.
Write the within the allocated 20 minutes provided the 200 minimum word response base on the questions provided in the written assessment.
Motivator: This practical exercises (PE) is designed to test your knowledge on obligation management. The PEs builds upon each situation within the PE to measure your capabilities to properly prepare and validate them. 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 answer is key to assisting different departments within the FM world duties.
Facilitator’s Material: Each primary facilitator should possess a lesson plan, course handouts, and practical exercises with answer keys, summary worksheet containing DFAS-IN Regulation 37-1, and lesson created notes.
Learner’s Material: Learners should possess course handouts, practical exercise Analyze Detailed Accounting Reports PE, summary worksheet containing DFAS-IN Regulation 37-1, and standard classroom supplies. 
Materials Needed:
Define Obligation Management PE
Define Obligation Management Advance Sheet HO
Obligation Management Reports HO
Calculator
*Pen or Pencil.
*Blank Paper.
Note: (* Learner responsibility)
Procedures/Instructions:
All situations have one correct answer.
You will complete this PE immediately following the class on Define Obligation Management.
There will be 50 minutes for the conduct and completion of this practical exercise.
Be prepared to be called on during the class to give your answers and explain to the class how you determined your answers.
Pay attention to the objectives, general information, instructions and requirements for this particular PE. Follow the step-by-step instructions on the pages in the PE and review each scenario for accuracy, make necessary adjustments, and certify each number for proper transactions.
You may take a break at any time, however, do not take the exercise materials out of the classroom.
Make sure your answer is correct before going to the next situation in the PE. If you find that you made a mistake or wish to change your answer, please do before turning in final product.
You may not make a record of your answers anywhere but on your answer sheet. Failure to follow these instructions will result in the appropriate disciplinary action being taken.
Your facilitator will advise you what to do when you complete of this practice exercise.
If you experience difficulties, ask the Facilitator’s or assistant Facilitator’s for immediate assistance or help.
Instructional Lead-in: This exercise provides you with the necessary knowledge and skills to define obligation management, by studying the situations and answering the questions in the PE. Ensure that the answers given clearly leads to logical outcomes helping to provide a logical 200 word response for the situation.
Feedback: AAR will be conducted after the PE, along with a learner’s end of course critique, which will be conducted at the end of the course.
Requirements:
1. Compile all data from each situation within the PE.
2. Answer all questions and complete the 200 word response.
3. Complete exercise within prescribed time frame established. 
Evaluation: To obtain a "Go" in this PE, you must properly answer 8 out of the 10 questions and turn in the written response within the time constraints given for verification by the facilitator.
PE Solutions for Define Obligation Management
Page 1 / 2 Q & A:
1. Situation: You are a Resource Manager stationed at Fort Drum, NY. You were tasked to develop a lesson for your unit that provided a brief overview on obligation management. In order to complete this lesson, you researched and discovered you needed to know...
Answers:
Q1: a. the systematic process of managing obligations by resource managers using all resources
Q2: c. Soldiers, Congress, Resource Managers
Q3: True
Q4: Future
Q5: d. Nine
Q6: c. Fund Center
Q7: b. Required every 4 months
Q8: a. to ensure validity, and accuracy of obligation balances
Q9: d. negative un-liquidated obligations
Q10: patterns
Page 3 Written Assessment:
1. Situation: Understanding that a joint review is an ongoing refinement process that yields resources that can be used for other purposes, in your own words; identify additional benefits of performing joint reviews on a consistent basis. In addition, how else could the statutory requirement be fulfilled if the option of a joint review is unavailable? Allot learners a minimum of 20 minutes to provide a minimum of a 200-word response. As a class, discuss the key points of each learner’s written assessment for the remaining time (25 minutes) of the class.
Facilitator’s Note: This phase is learner-centered and allows the learners to personally measure what they have learned.
Contribution to Group Work. 30% - See FM SLC Contribution to Group Work Rubric for specific grading criteria.
Written Communication. 10% - See FM SLC Written Communication Rubric for specific grading criteria.
Oral Communication. 10% - See FM SLC Oral Communication Rubric for specific grading criteria.
Module Post Assessment. 50% - A comprehensive post assessment consisting of multiple-choice, matching, fill-in-the-blank and ordering questions will be administered via Blackboard Academic Suite upon completion of the module.
Total. 100% 14 14

15. Walkthrough: Transaction Codes KO01/02 Conduct Practical Exercise 16.1
Practical Exercise: Create / Change an Internal Order
Walkthrough: Transaction Codes KO01/02 Conduct Practical Exercise 16.1
Use this procedure to create an Internal Order to collect, plan, and monitor or settle costs for a
specific events during a specific time period. Internal Orders are cost objects used to plan,
collect, monitor and settle the costs of specific jobs and tasks. Internal Orders are used to
monitor the costs of short term, long-term, and recurring activities or programs. Perform this
procedure after receiving notification that an internal order needs to be created. Record the
GFEBS Assigned Reference Number for the Internal Order created, it will be needed in the next
procedure.
Show Slide #15: Practical Exercise: Create / Change an Internal Order
Facilitator’s Note: Read the following situation:
You have been assigned the Centralized Controlling Master Data Maintainer role at HQDA. HQDA has just been informed that a hurricane has just hit the southern Gulf Coast. You need to create an Internal Order to account for costs of Hurricane Relief in support of civil authorities in the area. You must log into GFEBS to create an Internal Order for Hurricane Relief.
Instructions:
This is an independent activity and must be completed on your classroom workstation using the GFEBS training environment. Your instructor will provide you with more information on how to log in to the GFEBS system. There are faculty members in the room to assist if you have questions.
Transaction Code: KO01
Step-by-Step: 1. Enter T-Code KO01 2. Enter Order Type (ZTR1) for TRADOC School 3. Click Master Data on Menu Tab 4. Provide Recreational Swim Program 5. Enter Business Area (ARMY) 6. Enter Plant (JCK1)
7. Click on General Data Tab 8. Scroll down then Enter Funds Center (A2ABM) 9. Enter Funded Program (Army) 10. Click on Control Data Tab 11. Release (message displays Order has been released) 12. Select Settlement Rule on Menu Tab. 13. Enter Category CTR 14. Enter Settlement Receiver (2ABM0008) 15. Select Check on Menu Bar (If not there, click on menu and find check – If Ok Click Green Check Mark 16. Click More Tab on Menu Tab then Select Plan Settlement 17. Double-click on 0 Plan/actual version 18. Enter Category (CTR) 19. Enter Settlement Receiver (2ABM0008) 20. Check on Menu Tab – System will display Check without error – Click Green Check Mark 21. Click Save on Menu Tab – display at bottom Order was created with number XXXXXXXXX
Facilitator’s Note: Write down you Internal Order number, we will change it next.
Read the following situation:
You have been just been assigned. HQDA has just been informed that a hurricane has just hit the southern Gulf Coast. the Centralized Controlling Master Data Maintainer role at HQDA had to change the Internal Order you have just created to account for an increase in funds assigned to Hurricane Relief activities. You must log into GFEBS to change the Internal Order you just created.
Transaction Code: KO02
Step-by-Step: 1. Enter T-Code KO02 2. Enter Order Number ( ) 3. Click Master Data on Menu Tab 4. Review Assignments Tab 5. Review Control Data and Period-end closing 6. Click on General data tab then enter Your name and Phone number 7. Message display at bottom Order has been changed 8. Exit
Use this procedure to make changes to existing Internal Orders. Internal
Orders are cost Objects used to plan, collect, monitor and settle the costs of specific
Jobs and tasks. Procedure: Used the Internal Order created in prior exercise and make
the following changes.
Click on the General Data Tab and enter your name and phone number.
Look for informational message stating “************” has been changed. 15

16. Questions? Show Slide #16: Questions?
Facilitator’s Note: At this time, the students will ask any questions that haven’t been answered prior in this slide. 16

17. TLO Summary Action: Process Internal Orders
Conditions: You are a Budget Analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors
Standards: With at least 80% accuracy learners must demonstrate proficiency with:
Communicate Internal Order (IO) Functions
Show Slide #17: TLO Summary
Facilitator’s Note: Restate the TLO
Action: Process Cost Elements
Conditions: You are a Budget Analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors
Standards: With at least 80% accuracy:
Communicate Internal Order (IO) Functions 17