1. Capture Cost Show Slide #1: Capture Cost Title: Capture Cost
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
2.0 hrs. / 10 min. DSL (small or large group discussion)
01 hrs. / 10 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. / 10 min.
Media: PowerPoint Presentation
Facilitator's Material: Each primary Facilitator's 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): Have you ever been asked, “What did it Cost”, and found yourself searching for the answer and not finding it. With GFEBS, when you are asked the before mention question “what did it Cost”, this problem is eliminated. GFEBS give us the ability to capture and track cost across a broad range. Upon receipt of a payroll file either automatically or through an interface GFEBS will post actual payroll commitments, obligations, expenses and disbursements. This gives the FM manager the ability to know exactly, “what it costs.”

2. Terminal Learning Objective
Action: Capture Cost
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:
Define Cost and Determine Concepts
Communicate the Cost Process
Determine Cost on Cost Objects
Show Slide #2: Terminal Learning Objective
Facilitator's Note: Read/State the TLO
Action: Capture Cost
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 a minimum of 80% accuracy, learners must demonstrate proficiency with: - Define Cost and Determine Concepts
- Communicate the Cost Process
- Determine Cost on Cost Objects
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: At the end of this week, you will be given a graded 20 question exam in Bb, which will cover this task. A passing score on the exam is 80%.
Instructional Lead-In: (Publish and Process): Cost Management can be defined as: managing business operations efficiently and effectively through the accurate measurement and thorough understanding of the "full cost" of an organization's business processes, products, and services to provide the best decision making for the commanders.

3. Identify Roles Cost Allocation Processor Cost Plan Maintainer
Cost Driver Controller
Cost Driver Interface Processing Monitor
Cost Recovery Processor
Show Slide #3: Identify Roles
Section III. Presentation
Learning Step / Activity 1. Define Cost and Determine Concepts
Method of Instruction: ELM (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hrs. / 10 min.
Media: PowerPoint Presentation, Handout
Facilitator's Note: Learners should refer applicable summary sheets, Capture Cost during this lesson.
1. Cost Allocation Processor: This role performs activities and tasks related to evaluating cost assignment options, defining overhead rules, determining if a proposed movement of costs is budget relevant, defining assessment and distribution, and defining automatic assignment of Activity Types and business processes.
2. Cost Plan Maintainer: This role performs activities and tasks related to evaluating planning options; planning primary costs on cost centers, business processes, and internal orders; and planning prices of Activity Types and business processes.
3. Cost Driver Collector.: This role is responsible for activities and tasks related to transaction adjustments to statistical key figure (SKF) quantities, Activity Type quantities, etc., for value-added use.
4. Cost Driver Interface Processing Monitor: This role is responsible for monitoring the interfaces from feeder systems into GFEBS.
5. Cost Recovery Processor: This is a new role in GFEBS. One in which the parameters of the description are currently being drafted.

4. Define Key Terms Actual Cost Defense Travel System (DTS)
Defense Civilian Payroll System (DCPS)
Invoicing, Receipt, Acceptance and property Transfer (IRAPT) (Formally WAWF)
Show Slide #4: Define Key Terms
Facilitator's Note:
a. To follow are some Key Terms associated with Capture Cost:
(1) Actual Cost: An amount determined on the basis of cost incurred (as distinguished from forecasted cost).
(2) Defense Travel System (DTS): DTS is the official system for DoD TDY travel. GFEBS records the commitment, obligation, and expense based on an interface with DTS.
(3) Defense Civilian Payroll System (DCPS): The Defense Civilian Pay System (DCPS) is a civilian pay and leave accounting, data collection, processing and reporting system. GFEBS records the commitment, obligation, and expense based on an interface with DCPS.
(4) Invoicing, Receipt, Acceptance and property Transfer (IRAPT)): Is a secure web-based system for electronic invoicing, receipt and acceptance. GFEBS records the expense based on an interface with IRAPT

5. Define Cost
Costs are defined as the monetary value or resources consumed to produce a program, project, or activity.
Actual Cost:
Is an amount determined on the basis of cost Incurred – distinguished from forecasted cost.
Are captured through transactions that originate within GFEBS – and through interfaces between external systems.
Show Slide #5: Define Cost
Facilitator's Note:
1. Costs are defined as the monetary value or resources consumed to produce a program, project, or activity.
2. Actual Cost:
a. Is an amount determined on the basis of cost Incurred – distinguished from forecasted cost.
b. Are captured through transactions that originate within GFEBS – and through interfaces between external systems.

6. Explain Cost Concept
In GFEBS cost are collected on Cost Objects (WBS Elements, Internal Orders, or Cost Center).
The Sender and Receiver relationship is established to allocate the collected cost to the benefiting cost centers over a given accounting period.
This relationship allow both operations/resource managers to see who is benefitting from costs incurred and determine what are the major cost drivers to better meet their cost efficiency goals in the future.
Cost Collection and Allocation:
Cost Collection is the capture of costs as they are incurred.
Show Slide #6: Explain Cost Concept
Facilitator's Note:
In GFEBS cost are collected on Cost Objects (WBS Elements, Internal Orders, Business Processes or the Cost Center).
The Sender and Receiver relationship is established to allocate the collected cost to the benefiting Cost Center(s) over a given accounting period.
The relationship allow both the Operations and/or the Resource Managers to see who is benefitting from cost incurred and determine what are the major cost drivers to better meet their cost efficiency goals in the future.

7. Explain Concept (Cont.)
Cost Allocation is the linking of fund expenditure data with functional and operational outcome, output, and performance data.
Allocating the collected cost to the Cost Centers who consumed the resource based on their percentage of consumption.
The GFEBS users set up Allocation or Settlement Rules, which establish Sender and Receiver relationship in GFEBS when the Cost Object is created.
In the Allocation, the Sender is credited the amount of the allocation and the Receivers are debited the amount of the Allocation.
Show Slide #7: Explain Concept (Cont.)
Facilitator's Note:
1. Cost Collection and Allocation:
a. Cost Collection is the capture of costs as they are incurred.
b. Cost Allocation is the linking of fund expenditure data with functional and operational outcome, output, and performance data.
(1) Allocating the collected cost to the Cost Centers who consumed the resource bases on their percentage of consumption.
(2) The GFEBS users set up Allocation or Settlement Rules, which establish Sender and Receiver relationship in GFEBS when the Cost Object is created.
(3) In the Allocation, the Sender is credited the amount of the allocation and the Receivers are debited the amount of the Allocation.

8. LSA #1 Check on Learning
Q1: Costs are defined as the _______or _______ consumed to produce a program, project, or activity A1: Q2: Examples of Cost Objects include: A2:
Monetary Value or Resources
Show Slide #8: LSA #1 Check on Learning
Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given.
Note: Animated slide
Q1: Costs are defined as the _______or _______ consumed to produce a program, project, or activity
A1: Monetary Value or Resources
Q2: Examples of Cost Objects include:
A2: WBS Elements, Internal Orders, or Cost Centers.
WBS Elements, Internal Orders, or Cost Centers.

9. LSA #1 Summary Show Slide #9: LSA #1 Summary
Facilitator's Note: On the first part of the lesson, we identified The roles, key terms and some concepts of Cost Management.
“Or”
Have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer.

10. Communicate the Cost Process
Expense Elements
Products and Services
Payroll
Organizations
Business
Process
Cost Center
Material
Orders
(Internal, Job Work)
Supplies
Activity Types
Labor pools
Equipment usage
Facility usage
Show Slide #10: Capture the Cost Process
Learning Step / Activity 2. Communicate the Cost Process
Method of Instruction: ELM (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hrs. / 10 min.
Media: PowerPoint Presentation, Handout
NOTE: Discuss the above VG with the students.
An example of the Process for Capturing Cost. (Expense Elements are what it cost to do business) (This is a cost to the organization or cost center) (Remember Activity Types are consumed and utilized to produced the product or provide the service of an organization – so we have The Labor Pools, Equipment usage and the cost of the facility) ( Most of the Army’s cost is captured by Business Process, Internal Orders (Job or Work), and by Project WBS Element)
Project WBS
Element
Equipment

11. Capture Cost in GFEBS by Cost Objects
Show Slide #11: Capture Cost:
NOTE: Again, cover the slide in detail with the students.
Facilitator's Note: Cost is Captured in GFEBS by Cost Objects. The Cost Object is the Fifth Element in the SFIS Line of Accounting.
The Cost Object is the Fifth Element in the SFIS Line of Accounting.

12. Define/Explain Cost Objects
A Cost Object is a Master Data Element where costs are collected.
It is the Fifth Element in the SFIS LOA (also called: The Funded Program)
A Cost Object is a management accounting term and is used when allocating Direct and Indirect Cost.
Costs are collected in GFEBS via the Cost Object and then at the end of a given accounting period, the cost is allocated to the cost center who consumed the resources.
Cost Objects include Cost Centers, Internal Orders, Work Breakdown Structure (WBS) Elements and Business Processes.
Show Slide #12: Define Cost Objects:
Facilitator's Note: What are Cost Objects:
1. A Cost Object is a Master Data Element where costs are collected.
2. It is the Fifth Element in the SFIS LOA (also called: The Funded Program)
3. A Cost Object is a management accounting term and is used when allocating Direct and Indirect Cost.
4. Costs are collected in GFEBS via the Cost Object and then at the end of a given accounting period, the cost is allocated to the cost center who consumed the resources.
Cost Objects include Cost Centers, Internal Orders, and Work Breakdown Structure (WBS) Elements and Business Processes.

13. Compare Cost Objects VS. Legacy Data Elements
Show Slide #13: Compare Cost Objects v/s Legacy Data Elements:
Facilitator's Note: Review the GFEBS Cost Object, Purpose, and Legacy Data Elements with the students.

14. Compare Cost Object VS. Legacy Data Element (Cont.)
Show Slide #14: Compare Cost Objects v/s Legacy Data Elements (Cont.)
Facilitator's Note: The chart shows whether the Cost is assigned directly or indirectly. Examples are given between the areas of:
Organizational Entities
Real Property / Equipment
Program / Project
Task / Activity
Special Event or Imitative

15. Cost Object - Cost Centers
Is a unit of the organization from a costing perspective. These are used to collect costs.
Cost Centers are used to track and manage costs for responsibility segment of the Army.
Transaction Codes:
KS01 – Create
KS02 – Change
KS03 - Display
Show Slide #15: Cost Objects - Cost Centers
Facilitator's Note: Is a unit of the organization from a costing perspective? Are they used to collect costs?
Facilitator's Note: Cost Centers are used to track and manage costs for responsibility segment of the Army.
Transaction Codes:
KS01 is used to Create
KS02 is used to Change
KS03 is used to Display

16. Cost Object - WBS Elements
Are activities in the Work Breakdown Structure used for planning and updating cost data.
Is a deliverable-oriented decomposition of a project into smaller manageable components.
The WBS provides the necessary framework for detailed cost estimating and control along with providing guidance for scheduling, development and control.
Providing a common framework for the overall planning and control of a contract and is the basis for dividing work into definable increments from which the statement of work can be developed.
The WBS Elements is a Project System Master Data Element.
Transaction Code: CJ20N
Show Slide #16: Cost Objects - WBS Elements
Facilitator's Note: WBS Elements are activities in the Work Breakdown Structure used for planning and updating cost data. It is a deliverable-oriented decomposition of a project into smaller manageable components.
The WBS provides the necessary framework for detailed cost estimating and control along with providing guidance for scheduling, development and control.
Providing a common framework for the overall planning and control of a contract and is the basis for dividing work into definable increments from which the statement of work can be developed. The WBS Elements is a Project System Master Data Element.
Transaction Code: CJ20N.

17. Cost Object - Internal Orders
A Cost Object used to plan, collect, monitor, and settle the costs of specific jobs and tasks.
Are used to monitor the costs of short term, long term, and recurring activities or program that don’t require a work breakdown structure.
Transaction Codes:
KO01 – Create
KO02 – Change
KO03 - Display
Show Slide #17: Cost Objects - Internal Orders
Facilitator's Note: A Cost Object used to plan, collect, monitor, and settle the costs of specific jobs and tasks. They are used to monitor the costs of short term, long term, and recurring activities or program that don’t require a work breakdown structure.
Transaction Codes involved are:
KO01 Create
KO02 Change
KO03 Display

18. Cost Object - Business Process
A Cost Object used to capture costs of cross-functional activities.
Business Process will enable the Army to allocate cost to receiving objects based on the rate of consumption.
The execution of a given Business Process is the result of participation between multiple Cost Centers, as well as other objects.
The Business Processes uses resources provided by the Cost Center(s) and their Activity Types.
Can be linked together in a sender/receiver relationships to pass costs between one another to obtain the total cost of a process.
Transaction Codes:
CP01 – Create / CP02 – Change / CP03 - Display
Show Slide #18: Cost Objects - Business Process
Facilitator's Note: A Cost Object used to capture costs of cross-functional activities.
Business Process will enable the Army to allocate cost to receiving objects based on the rate of consumption.
The execution of a given Business Process is the result of participation between multiple Cost Centers, as well as other objects.
The Business Processes uses resources provided by the Cost Center(s) and their Activity Types.
Can be linked together in a sender/receiver relationships to pass costs between one another to obtain the total cost of a process.
Transaction Codes:
CP01 – Create
CP02 – Change
CP03 - Display

19. LSA #2 Check on Learning a. Cut / Measure b. Track / Manage
Q: A cost object is the 4th, 5th, or 6th element in the SFIS LOA. A: Q: Cost Centers are used to ___ and ___ costs for responsibility segment of the Army A: Q: T/F: Cost can be assigned either Directly or Indirectly A: True
5th
a. Cut / Measure
b. Track / Manage
c. Lift / Shift
Track / Manage
Show Slide #19: LSA #2 Check on Learning
Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given.
Note: Animated slide
Q1: Costs are defined as the _______or _______ consumed to produce a program, project, or activity
A1: Monetary Value or Resources
Q2: T or F: Cost Allocation is the capture of costs as they are incurred.
A2: False ( Cost Collection )

20. LSA #2 Summary Show Slide #20: LSA #2 Summary
Facilitator's Note: On this part of the lesson, we identified Cost Objects and related elements.
“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.

21. Capture Cost on Cost Objects
Cost Collection and Allocation depends on Cost Management Master Data Elements to create a cost structure that collects, allocates, and report costs properly.
Cost Master Data Element types include:
Cost Centers
Cost and Revenue Elements
Internal Orders
Activity Types
Statistical Key Figures (SKF)
Show Slide #21: Capture Cost on Cost Objects
Learning Step / Activity 3. Determine Cost on Cost Objects
Method of Instruction: ELM (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 03 hrs. / 10 min.
Media: PowerPoint Presentation, Handout
Facilitator's Note: Refer to Student Material: Terms Associated with the Cost Management Course for complete definition.
Cost Collection and Allocation depends on Cost Management Master Data Elements to create a cost structure that collects, allocates, and report costs properly.
Cost Master Data Element types include:
Cost Centers
Cost and Revenue Elements
Internal Orders
Activity Types
Statistical Key Figures (SKF)

22. Legacy Documents that inform GFEBS that an actual cost has occurred:
Capturing Cost
Legacy Documents that inform GFEBS that an actual cost has occurred:
Miscellaneous Payment Invoice
Contractual Invoice
Goods Receipt
Show Slide #22: Capturing Cost:
Facilitator's Note: There are Legacy transactions that inform GFEBS and the Controlling Module of Cost Management that an actual cost as been recorded:
(1) Miscellaneous Payment Invoice: When a vendor invoice is processed by GFEBS for a miscellaneous payment, the actual cost of the vendor payment is recorded in GFEBS. (Note: This is your DA3953 –Purchase Rec. and Commitment (PR & C)
(2) Contractual Invoice: When a vendor invoice is processed by GFEBS for a contractual invoice the payment is recorded in GFEBS.
(3) Goods Receipt: When a good is received and a goods receipt is entered into GFEBS, the actual cost of this good is recorded in GFEBS. (Note: This is either DD Form 250 or DD Form 1155 Copy 8)
Legacy Systems
GFEBS

23. Using Journal Vouchers in GFEBS
Journal voucher (i.e., journal entry) processing is limited in GFEBS.
Are only used to make adjustments to the General Ledger during month-end processing.
Instead of using Journal Vouchers, corrections should usually be made directly to the original document (i.e., a purchase order, goods receipts, funding authorization document, etc.), if it exists in GFEBS.
Are used in rare cases in which an adjustment must to be made and the originating document does not exist or an extenuating circumstance occurs.
Less than ten Journal Vouchers should be processed in GFEBS each month.
Show Slide #24: Using Journal Vouchers in GFEBS:
Facilitator's Note: Journal voucher (i.e., journal entry) processing is limited in GFEBS. Journal Vouchers are only used to make adjustments to the General Ledger during month-end processing. Instead of using Journal Vouchers, corrections should usually be made directly to the original document (i.e., a Purchase Order (ME21N T-Code or ME22N to change), Goods Receipts (MIGO T-Code), funding authorization document, etc.), if it exists in GFEBS. Journal Vouchers are used in rare cases in which an adjustment must to be made and the originating document does not exist or an extenuating circumstance occurs. Less than ten Journal Vouchers should be processed in GFEBS each month.

24. Capturing Payroll Actuals and Posting Payroll Results
When a Payroll file is received – GFEBS posts the actual payroll commitments, obligations, expenses and disbursements (COED).
The detailed payroll records are sent to GFEBS for reporting and reconciliation purposes.
Once received by GFEBS – The Detailed Labor Costs Report and Payroll Audit Report is made available.
Posting of Payroll Results – Upon receipt of a payroll file GFEBS will post actual payroll commitments, obligations, expenses and disbursement at a summary level in GFEBS.
Show Slide #25: Capturing Payroll Actuals and Posting Payroll Results:
Facilitator's Note: When a payroll file is received, GFEBS posts the actual payroll commitments, obligations, expenses and disbursements. It accrues estimates of unpaid but earned payroll for the balance of the month. The detailed payroll records are sent to GFEBS for reporting and reconciliation purposes. Once the information is received by GFEBS, the Detailed Labor Costs Report and the Payroll Audit Report is made available to authorized users. Records contain non-financial data not required for summary financial postings in GFEBS. Legacy systems providing information do not make these fields mandatory nor validate them. However, the financial system requires this information is accurate to satisfy certain personnel reporting requirements related to labor and payroll. GFEBS provides the capability to update these non-financial attributes directly to reflect accurate, up-to-date information for reporting purposes.
Posting of Payroll Results: Upon receipt of a payroll file either automatically through an interface or manually as provided by an authorized sender, GFEBS will post actual payroll commitments, obligations, expenses and disbursements at a summary level in GFEBS.

25. Cost Capturing Interfaces
DTS
NMP
DCPS
GCSS-
ARMY
WAWF
GFEBS is the System of
Record for the General Fund.
GFEBS Captures Cost through
transactions performed in the
system and through interfaces from
feeder systems outside of GFEBS.
Cost are collected via Cost Objects.
LMP
SPS
Show Slide #26: Cost Capturing Interfaces
Facilitator's Note: Review slide with the students and discuss the systems that interface with GFEBS to capture the total cost of the Army.
1. Defense Civilian Payroll System (DCPS): The Defense Civilian Pay System (DCPS) is a civilian pay and leave accounting, data collection, processing and reporting system. GFEBS records the commitment, obligation, and expense based on an interface with DCPS.
2. Wide Area Workflow (WAWF): Is a secure web-based system for electronic invoicing, receipt and acceptance. GFEBS records the expense based on an interface with WAWF.
Standard Procurement System (SPS): Provides a fully functional automated information system (AIS) that standardizes the procurement business practices and data elements by promoting the use of the same automated contracting procedure throughout the DOD.
Operating and Support Management Information System (OMIS)
5. WARS
OSMIS
DMLSS
WARS

26. Cost Capturing Interfaces (Cont.)
The following are some examples of interfaces that feed the Controlling Module in GFEBS with cost information.
Defense Travel System (DTS)
Defense Civilian Payroll System (DCPS)
Invoicing, Receipt, Acceptance and property Transfer (IRAPT) (Formally WAWF)
Standard Procurement System (SPS)
Procurement Desktop-Defense (PD2) (works with SPS to export data from Legacy Systems)
Show Slide #27: Cost Capturing Interfaces (Cont.)
Facilitator's Note: GFEBS also captures cost through interfaces from external systems. The following are some examples of interfaces that feed the Controlling Module in GFEBS with cost information.
(1) Defense Travel System (DTS): The Defense Travel System (DTS) is the official system for DoD TDY travel. GFEBS records the commitment and obligation based on the travel authorization. Travel cost/expenses are recorded based on travel settlement vouchers. Additionally, GFEBS records the disbursement of travel payments.
(2) Defense Civilian Payroll System (DCPS) (Capturing Payroll Cost): When a payroll file is received, GFEBS posts the actual payroll: commitments, obligations, expenses and disbursements using a Journal Voucher entry. Capture Labor Hours: Labor hours are captured in a time tracking system (e.g. ATAAPS, Workload Management Tool) and allocated to cost objects.
(3) Invoicing, Receipt, Acceptance and property Transfer (IRAPT) (Formally WAWF) a secure Web-based system for electronic invoicing, receipt and acceptance and is part of the e-Business Suite. iRAPT creates a virtual folder to combine the three documents required to pay a Vendor - the Contract, the Invoice, and the Receiving Report. The iRAPT application enables electronic form submission of Invoices, government inspection, and acceptance documents in order to support DoD's goal of moving to a paperless acquisition process.
(4) Standard Procurement System (SPS): A DoD contracting systems designed specifically for the federal government to streamline and automate the end-to-end procurement and acquisition process – including requirements definition, solicitation, bid evaluation, contract award and contract administration.
(5) Procurement Desktop-Defense (PD2): a system designed to export data from Legacy Systems into the Standard Procurement System (SPS)

27. Cost Capturing Interfaces (Cont.)
Operating and Support Management Information System (OSMIS)
Worldwide Ammunitions Reporting System (WARS)
Defense Medical Logistics Standard Support (DMLSS)
Logistics Modernization Program (LMP)
Global Combat Support System – Army (GCSS-ARMY)
Inbound Cost of Consumption Interface from GCSS-A
Inbound Equipment Activity Interface from GCSS-A
Inbound Equipment Inventory by Unit/Weapons System from GCSS-A
Inbound Equipment Usage Interface from GCSS-A
National Maintenance Program (NMP)
Foreign National Payroll (FNP)
Show Slide #28: Cost Capturing Interfaces (Cont.)
Facilitator's Note:
(6) Operating and Support Management Information System (OSMIS): Is the core of the Army Visibility and Management of Operating and Support Costs (VAMOSC) program. OSMIS tracks operating and support information for over one thousand major Army weapon/materiel systems for the Office of the Deputy Assistant Secretary of the Army for Cost and Economics (DASA-CE ) OSMIS-tracked systems include combat vehicles, tactical vehicles, artillery systems, aircraft, electronic systems, and miscellaneous engineering systems. DASA-CE generates and fields a wide variety of requests for OSMIS data to support analyses tasks throughout the defense community.
(7) Worldwide Ammunitions Reporting System (WARS): System designed to track and the locate Army Ammunition and adds financial data reporting to support budget submission.
(8) Defense Medical Logistics Standard Support (DMLSS): The twofold mission of DMLSS to make medical logistics support more effective and lower the costs. Designed to be the standard system to support all military medical activities for medical supply, equipment and facility management functions.
(9) Logistics Modernization Program (LMP): The cornerstone of the Single Army Logistics Enterprise that will enable vertical and horizontal integration at all levels of logistics across the Army. LMP is also an SAP Platform.
(10) Global Combat Support System – Army (GCSS-Army): The Global Combat Support System-Army will ultimately replace several aging and outdated Army management information systems across tactical logistics environments within the Army’s Active and Reserve components as well as the National Guard.
a. Inbound Cost of Consumption Interface from GCSS-A: The interface will transfer the cost of consumption data from GCSS-A to GFEBS. At each period end close, this data is posted as manual cost allocation linked to an internal order and/or cost center in GFEBS.
b. Inbound Equipment Activity Interface from GCSS-A: This interface is designed to send equipment usage data aggregated at the Weapon System level to GFEBS once a month. This usage date (measured at output: miles, kilometers, hours) is posted in GFEBS using activity types.
c. Inbound Equipment Inventory by Unit/Weapons System from GCSS-A: This interface is designed to send data to GFEBS that includes the amount of each type of equipment either capital or non-capital, that each Unit has on hand at the end of the month. This data is posted to a statistical key figure (SKF), activity type, and internal order.
d. Inbound Equipment Usage Interface from GCSS-A: This interface will send a monthly equipment usage data report from GCSS-A to GFEBS for ground vehicles and aircraft in the Asset Class range through
(11) National Maintenance Program (NMP):
(12) Foreign National Payroll

28. Cost Capturing Interfaces (Cont.)
German Foreign Forces Payroll Office (FFPO)
Inbound Manual LNP from LNP Files (Countries unable to transmit Local Payroll files)
Italian Local National Pay System (ILNPS)
There are many other interface between external systems and GFEBS
Show Slide #29: Cost Capturing Interfaces (Cont.)
Facilitator's Note:
German Foreign Forces Payroll Office (FFPO): The inbound Local National Payroll (LNP) interface from the German Foreign Forces Payroll Office (FFPO) processes the inbound Payroll File from the FFPO, reverses the down payments from that month, and post the actual payroll costs.
Inbound Manual LNP from LNP Files: This process was designed for countries that are unable to transmit Local National Payroll files automatically by an interface. These countries upload a payroll.
Italian Local National Pay System (ILNPS)

29. LSA #3 Check on Learning
Q1: What is a Journal Voucher? A1: Q2: DTS is an acronym for; A2: Q3: What is a secure web-based system for electronic invoicing, receipt and acceptance? A3:
A document that requests an adjustments to accounting entries
that have a direct impact on the GL balance
Defense Travel System
Show Slide #30: LSA #3 Check on Learning
Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given.
Note: Animated slide
Q1: What is a Journal Voucher?
A1: A document that requests an adjustments to accounting entries
that have a direct impact on the GL balance
Q2: DTS is an acronym for;
A2: Defense Travel System
Q3: What is a secure web-based system for electronic invoicing, receipt and acceptance?
A3: Wide Area Workflow (WAWF)
Additional Questions;
Q: What are the three Legacy Transactions that inform the Cost Module that an actual cost has been recorded?
A: Miscellaneous Payment Invoice, Contractual Invoice, Goods Receipt
Q: What are the four T-Codes within GFEBS that inform the Cost Module that an actual cost has been recorded?
A: (FB60 – Invoice Receipt), (MIRO – Invoice Receipt), (MIGO – Goods Receipt), (Journal Voucher)
Invoicing, Receipt, Acceptance and property
Transfer (IRAPT) (Formally WAWF)

30. LSA #3 Summary Show Slide #31: LSA #3 Summary
Facilitator's Note: On this part of the lesson, we identified Cost Data Elements and GFEBS.
“Or”
Have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer.

31. Questions?
Show Slide #32: Questions?

32. TLO Summary Action: Capture Cost
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:
Define Cost and Determine Concepts
Communicate the Cost Process
Determine Cost on Cost Objects
Show Slide #33: TLO Summary
Facilitator's Note: Reiterate TLO
Action: Define Obligation Management.
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with:
Define Cost and Determine Concepts
Communicate the Cost Process
Determine Cost on Cost Objects