1. Process Cost Transfers
U.S. ARMY SOLDIER SUPPORT INSTITUTE
NONCOMMISSIONED OFFICER ACADEMY
Show Slide #1: Process Cost Transfers
Title: Process Cost Transfers
References:
AR1-1 – Planning, Programming, Budgeting, and Execution System
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
ØØ hours 1Ø minutes Introduction, Learning Objective, Administrative Data
Ø1 hours 4Ø minutes Small or Large Group Instruction
Ø1 hours 3Ø minutes Practical Exercises
ØØ hours 2Ø minutes Assessment Review
ØØ hours 4Ø minutes Break
Ø4 hours ØØ minutes Total Hours
SECTION II. INTRODUCTION: Today we are going to discuss the Processing of Journal Vouchers (Cost Transfer).
Method of Instruction: DSL - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:16
Time of Instruction: ØØ hours 1Ø minutes
Media: PowerPoint Presentation
Facilitator Material: Each primary facilitator should possess a lesson plan, slide deck, course handouts, and a summary sheet containing the 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): To prevent the loss of millions of dollars each year as a result of typographical mistakes, financial managers must focus and pay attention to detail when transferring funds. One single misplaced character could lead to large amounts of time and money wasted. Not to mention that in today’s Army, we define ourselves as being the best trained, equipped and the best led Army that the United States has ever known. So to keep this image we as Financial Leaders and Managers have to become the best at financially supporting our Soldiers and being stewards of taxpayer dollars. Knowing this we have embraced Standard Financial Information System (SFIS) and the General Fund Enterprise Business System (GFEBS) in that it provides our Army decision makers with accurate, reliable, timely business and financial information to keep our Warfighters within their fiscal responsibilities.
1. SCOPE
The overall outcome of this lesson is to teach Soldiers the process of cost transfers without error. Soldiers will learn the importance of identifying errors or issues before payments are made, but after they have been disbursed and identified, cost transfers will be processed. Supporting documentation will be attached to each cost transfer. Facilitators are accountable for teaching all material within this lesson. Learners are accountable for learning all material within this lesson and will be assessed at the conclusion of this lesson. 1

2. Terminal Learning Objective
Action: Process Cost Transfers
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:
Interpret the Cost Transfer Process
Process a Cost Transfer
Show Slide #2: Terminal Learning Objective
Facilitator’s Note: Read/State TLO
Action: Process Cost Transfers
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 at least 80% accuracy, learners must demonstrate proficiency with:
- Interpret the Cost Transfer Process
- Process a Cost Transfer
Learning Domain - Level: Cognitive / Applying
Safety Requirements: 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 Consideration: 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 ATP Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
EVALUATION. At the end of the S8 Module a culminating event, resulting in a briefing to the Commander, will be assessed.
INSTRUCTIONAL LEAD IN - Before we can understand how to control our funds, we must briefly discuss how funds are received.

3. Cost Transfer Process NOTE: Workflow at ALL Levels
Less than or equal to $125K
Greater than 10M
Threshold: $125K - $10M
Level 1 Approver (Usually the Director)
NOTE: Workflow at ALL Levels
= $ Threshold
= Approver Level
Level 2 Approver (Usually the Budget Officer)
Level 3: FV50 Approver – DASA FO
Show Slide #3: Cost Transfer Process
Section III. Presentation
Learning Step / Activity (LSA) #1 – Interpret the Cost Transfer Process
Method of Instruction: DSL (large or small group discussion)
Instructor to Student Ratio: 1:16
Time of Instruction: ØØ hours 4Ø minutes
Media: PowerPoint Presentation, Handout
Facilitator Note: This chart is fluid to say the least. Solicit students for any other ways this may be done at their units. To provide sufficient documentation that demonstrates that an individual reviewed a journal entry and its supporting documentation prior to it being recorded in GFEBS for FB50 transactions under the $10,000 threshold. Documentation should also be provided for FV50 transactions subject to GFEBS workflow. These supporting documents do not have to be signed prior to entry in GFEBS: however they should be reviewed by the GFEBS approver prior to approving the document within the GFEBS workflow.

4. Journal Voucher (JV) Roles Master Data Maintainers Roles
Journal Voucher Processor - Users with this role enter FV50’s in GFEBS
Journal Voucher Approver - Users with this role will approve items routed to them via the workflow. This can be Level 1, Level 2 or Level 3 Approval.
DASA-FO JV Processor – Role for DASA-FO users which is not restricted by GLACs
Master Data Maintainers Roles
JV Processor Maintainer – Users with this role will load the following information for JV Processors into GFEBS
EDIPI of the JV Processor
Organization(s)
Level 1 Approvers
JV Approver Maintainer – Users with this role will load following information for JV Approvers into GFEBS. This role will be assigned to DASA-FO only.
EDIPI of JV Approver
Organization
Approval Level/Release Code (Level 2 or Level 3)
Note: Users must apply for roles in GRC and also be loaded into Workflow tables in order to execute the workflow process.
Show Slide #4: Journal Voucher Roles
Facilitator’s Note: Discuss the various roles associated with Cost Transfers.
Journal Voucher Processor - Users with this role enter FV50’s in GFEBS
Journal Voucher Approver - Users with the role will approve items routed to them via the workflow. This can be Level 1, Level 2 or Level 3 Approval.
DASA-FO JV Processor – Role for DASA-FO users which is not restricted by GLACs
Facilitator’s Note: The following pertain to the Master Data Maintainers Roles:
JV Processor Maintainer – Users with this role will load the following information for JV Processors into GFEBS
EDIPI of the JV Processor
Organization
Level 1 Approvers
JV Approver Maintainer – Users with this role will load following information for JV Approvers into GFEBS. This role will be assigned to DASA-FO only.
EDIPI of JV Approver
Approval Level/Release Code (Level 2 or Level 3)
Note: Users must apply for roles in GRC and also be loaded into Workflow tables in order to execute the workflow process.

5. Management Review of Journal Vouchers
Management performs a weekly review of all journal vouchers manually entered in the system (e.g., GFEBS, DDRS-B) for accuracy. Exceptions are investigated and resolved prior to the following month-end close and evidenced by management's signature and date on the review.
Show Slide #5: Management Review of Journal Vouchers
Facilitator’s Note: The FV50 Processor creates a transactional activity document (e.g., JV or Cost Transfer) using the transaction FV50 - Park G/L Accounting Document. The FV50 Processor then has the option to Park the document, which effectively saves the document in a draft format, and to attach supporting documentation to justify the document as necessary. The FV50 Processor then selects either “Post” (if the document is excluded from the FV50 Workflow) to attempt to post the document or “Save as Completed” (if the document is not excluded from the FV50 Workflow) which triggers the FV50 Workflow.
Once the FV50 Workflow has been triggered, a notification will be sent to the designated FV50 Approvers to review and approve or reject. Documents with a value less than or equal to $125,000 require only Level 1 Approvals. Documents with a value greater than $125,000 but less than or equal to $10,000,000 require both Level 1 and Level 2 Approvals. Documents with a value greater than $10,000,000 require approval from Level 1, Level 2, and Level 3 Approvers. An SAP Business Workplace (SBWP) notification will be sent to the final FV50 Approver of a given document to post. If posted successfully, the General Ledger will update appropriately to reflect the requested adjustment.

6. Cost Transfer Process
Journal Voucher’s (JV’s) are also referred to as a Cost Transfer. They are utilized when a source system correction is not possible
JV’s are used to realign costs when applicable to a different LOA, once a disbursement has occurred
There must be a valid reason for the JV and appropriate backup documentation must be on file in order to pass an audit
Show Slide #6: Cost Transfer Process
Facilitator’s Note: Journal Voucher (JV) or also referred as a Cost Transfer are utilized when a source system correction is not possible. They are often used to realign costs when applicable to a different LOA, once a disbursement has occurred. There must be a valid reason for the JV and appropriate backup documentation must be on file in order to pass an audit.

7. Cost Transfer Process (Cont.)
JV’s are used primarily for error corrections
JV’s are input by the G8 Budget Analyst or S8 with backup documentation uploaded into GFEBS
All JV’s will be approved by Level 1 approvers within the G8 supervisory chain; Over $125K goes to Level 1 Approver and then to a Level 2 Approver within G8 supervisory chain
Show Slide #7: Cost Transfer Process (Cont.)
Facilitator’s Note: In addition, JV’s are used primarily for error corrections. They are inputted by the G8 Budget Analyst or S8 with backup documentation uploaded into GFEBS. All JV’s will be approved by Level 1 approvers within the G8 supervisory chain; Over $125.0K goes to Level 1 Approver and then to a Level 2 Approver within G8 supervisory chain.

8. LSA #1 Check on Learning
Q1: The level 3 FV50 Approver is at what level? [a] BDE Director [b] Div. /Corps Budget Officer [c] DASA-FO A1: DASA-FO Q2: T/F: JV’s are used to realign costs when applicable to a different LOA, once a disbursement has occurred A2: True
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: The answer to each question will appear when you hit enter.
Q1: The level 3 FV50 Approver is at what level?
[a] BDE Director
[b] Div. /Corps Budget Officer
[c] DASA-FO
Q2: T/F: JV’s are used to realign costs when applicable to a different LOA, once a disbursement has occurred
A2: True

9. LSA #1 Summary Show Slide #9: LSA #1 Summary
Facilitator's Note: On the first part of the lesson, we discussed the process in it’s entirety, from inception to the FV50 Approver actions at DASA-FO. We then discussed Roles and the Management Review process.
“Or”
Facilitator, 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.

10. SITUATION #1
In response to an citing a possible Commitment Item (CI) discrepancy, COL. Ames, from the Ft. Stewart G8 Office requests that you, the Journal Voucher Processor execute a Fund’s Status Report by Fund Center (FC) / (CI), download it in excel format and forward the file to his office.
Show Slide #10: Situation #1
LSA #2 – Process a Cost Transfer
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:16
Time of Instruction: ØØ hours 4Ø minutes
Media: PowerPoint Presentation, Handout
Facilitator’s Note: Prior to executing the cost transfer, the students will pull a report [Fund Status by Fund Center (FC) / Commitment Item (CI)] to see the numbers ‘Before.’ Upon completion of the FV50, they will once again pull this same report in order to (IOT) see the numbers move to where they should. The purpose of this lies NOT in knowing how to pull a report. In order for the students to see the funds actually move via the FV50, they will need to see the snapshot before, execute the Cost Transfer, and then pull the report again. They will see the ‘fruits of their labor.’ Read the Situation report to the students and have them execute.

11. Process a Fund Status Report
by FC / CI
By The Numbers
Transaction Code: ZFSC1
Role: Budget Analyst
Show Slide #11: Process a Fund Status Report By FC / CI
Facilitator’s Note: At this time, the students can either use this PPT to navigate their way (on their own) through the transaction. If the students have little knowledge on GFEBS transactions, then walk them through it. This will be by the numbers.

12. Process a Funds Status Report
By FC / CI (Cont.)
2. FMA: Always ARMY 1 2
1. Enter T-code ZFSC1 - Press ‘Enter’ 3
3. From/To FY 4
4. From/To Period
Show Slide #12: Process a Fund Status Report By FC / CI (Cont.)
Facilitator’s Note: The purpose of the following slide(s) is NOT to hold the student’s hand but more to familiarize them with the screenshots they will experience. Steps 1-7 can be executed at the students own pace – distance – and time. A few things to mention. FMA means Financial Management Area. This will ALWAYS be ARMY. 5
5. Input: Fund with current FY on “Or value(s)” line 7 6
7. On the menu bar, click “Execute”
6. Input: Fund Center on “Or value(s)” line

13. Process a Funds Status Report (Cont.)2 1 3
General ‘Log-in’ information
Search-by area
ZFSC1- area 4
Drill-Down area 8
/N Enter to Return to main screen
Click the ‘+’ icon to drill down in the Fund Center to view CI’s. 5
Show Slide #13: Process a Fund Status Report By FC / CI (Cont.)
Facilitator’s Note: The numbers displayed above are not necessarily steps, but what to look for on this report once it has generated. The takeaway here is for the student to see the “before” numbers prior to executing the FV50 Cost Transfer. Students can save tis in Word, PDF, Excel, etc. Ensure that whatever format it is in, it gets saved to the desktop. This will be used later as the “Required Documentation” for upload.
**At this time, students ‘snip this image, save to word doc on desktop titled “Required Report Documentation” 6
CI breakdown for FC in question 7

14. SITUATION #2
Upon further examination (drill-down) of the report, COL Ames has noticed that CI 260B (Gen Sup) has been shorted $1,150.00, and that an equally noticeable amount added to the IT department with CI 252B. After verifying the error, he requests for a redistribution of funds via a Journal Voucher.
Show Slide #14: Situation #2
Facilitator’s Note: Now that the report has been pulled, read, and saved, read the next situation to ‘Segway’ into the next exercise. Situation reads as follows: Upon further examination (drill-down) of the report, COL Ames has noticed that CI 260B (Gen Sup) has been shorted $1,150.00, and that an equally noticeable amount added to the IT department with CI 252B. After verifying the error, he requests for a redistribution of funds via a Journal Voucher.

15. Process a Cost Transfer
1. Enter T-code FV50 - Press ‘Enter’
4. Post date: Default: assumes you post today
3. Original issue date: (Use today) 1
5. Invoice_ FY (For training purposes, use Birthday YYYYMMDD10_20**) 3 4 5 2 6
(a-d)Show Slide #15: Process a Cost Transfer
Facilitator’s Note: The purpose of the following slide(s) is NOT to hold the student’s hand but more to familiarize them with the screenshots they will experience. Steps 1-7 can be executed at the students own pace – distance – and time. A few things to mention. Company Code will ALWAYS be ARMY. The Reference can be the PO # that’s being referenced, the Invoice, etc. After step 7, proceed to the bottom of the page.
Enter T-code FV50, press enter.
Input Company Code, always ARMY, click on green arrow.
Input Document Date Field, use today’s date.
Input Posting Date, use today’s date.
Input Reference Field, enter Invoice_FY (For training purposes, use Birthday YYYYMMDD10_20**).
Input Document Header Text Field (purpose for the JV), enter PO CI Conflict.
Input Document Type Field, enter SB.
Most common DOC types:
RV = Bill
SB = Cost Transfer
KX = TBO Invoice
WE = Goods Receipt
ZP = Payment
XZ = Labor Cost Transfer 7
6. Doc-Header Text: Purpose for JV
2. Company Code: Always: ARMY: GRN CHK it
7. Doc-Type: SB

16. Process a Cost Transfer (Cont.)
Lines: Minimum 4
4. Justification 5 1 2 3
6. Input REQUIRED LOA information
1. Enter the G/L account to be added to
2. Ensure ‘Debit’ is selected
3. Amount to be adjusted
5. ‘Mouse-over’ the CI and Dbl-Clk.
Show Slide #16: Process a Cost Transfer (Cont.)
Facilitator’s Note: The purpose of the following slide(s) is NOT to hold the student’s hand but more to familiarize them with the screenshots they will experience. Steps 1-8 can be executed at the students own pace – distance – and time. A few things to mention. On line 1 (L1), this can be used for credits instead of debits. Just so long as the second line is opposite. It is imperative that the correct CI’s are input at this point. Facilitator can continue (instead of using step 5) to scroll across IOT fill out the required LOA information. This is just a technique. Lastly, for step 8. Ensure the student does NOT press the ‘Windows Back Button’ but the back button on the GFEBS menu bar instead.
Below are the continued steps for processing a cost transfer:
Input G/L Account (debit and credit).
Input D/C amount (debit and credit).
Input Amount in doc. curr., enter amount to be adjusted.
Enter description for preparing the journal voucher in the text field.
‘Mouse-over’ (Hover with mouse over) the CI and Dbl-Clk.
In new screen – Item 1/ Debit entry/ 40: click on ‘More’ (this will open up Coding Block screen for LOA).
Input REQUIRED LOA information:
Input Business Area (credit and debit), for training purposes leave blank.
Input Cost Center/Order/WBS Element (debit and credit).
Input Fund (debit and credit).
Input Functional Area (debit and credit).
Input Fund Center Fields (debit and credit).
Click on green arrow.
On the Menu bar, click ‘Back’.
5. Click ‘More’ 5 7
8. On the Menu bar, click ‘Back’ 8

17. Process a Cost Transfer (Cont.)
Create a Second Line - Save
1. Input CI to be subtracted
2. Ensure ‘Credit’ is selected
3. Amount to be adjusted
4. Justification
7. Input REQUIRED LOA information 1 2 4 5 3 7
5. ‘Mouse-over’ the CI and Dbl-Clk. 6
Show Slide #17: Process a Cost Transfer (Cont.) Create a Second Line - Save
Facilitator’s Note: The purpose of the following slide(s) is NOT to hold the student’s hand but more to familiarize them with the screenshots they will experience. Steps 1-10 can be executed at the students own pace – distance – and time. A few things to mention. Make sure that the amounts are equal to each other. Unequal amounts will cause a ‘Hard-Stop’ in the system. Remember, reiterate the “Save as Complete – Save Parked – and Post” options to the students. 8
10 View / Verify System generated Message - /N
9. On the Menu bar, click ‘Save Parked Document’
8. On the Menu bar, click ‘Back’ 10 9

18. Processor: Document Creation
Save parked Document (Optional)
After all data has been entered, save as a parked document
Processor may Park, Save as Completed or Post
Parked documents have not been submitted thru workflow
Document number is assigned after document is “Parked”
Show Slide #18: Processor: Document Creation
Facilitator’s Note: Save parked Document (Optional). After all data has been entered, save as a parked document. Processor may Park, Save as Completed or Post. Parked documents have not yet been submitted thru workflow. Document number is assigned after document is “Parked” Reiterate to the students that the GFEBS Training Environment (TED) does NOT Support Workflow.
NOTE: GFEBS Training Environment (TED) does NOT Support Workflow

19. Processor: Document Creation
(Cont.)
Park – Saves the document and its information. User may still add attachments or modify the document vs
Save As Completed – Will Submit document thru workflow if approval is required, other wise it will park
Post – Document that does not require approval posts directly.
Show Slide #19: Processor: Document Creation (Cont.)
Facilitator’s Note: Explain the differences in Park vs. Save as Complete, and Post. With park, this saves the document and its information. User may still add attachments or modify the document. With Save As Completed, this will Submit the document thru workflow if approval is required. Otherwise, it will park. Finally, Post. A document that does not require approval posts directly. As of now, everything requires approval.
NOTE: GFEBS Training Environment (TED) does NOT Support Workflow

20. FV50 - Tree Browsing
Users with access to FV50 may browse for created documents. To do so you may use Tree menu or Menu > Display
Tree can be turned On/Off by clicking Tree on/Tree off
Show Slide #20: FV50 - Tree Browsing
Facilitator’s Note: Users with access to FV50 may browse for created documents. To do so you may use Tree menu or Menu > Display . Keep in mind, tree can be turned On/Off by clicking Tree on/Tree off on the menu bar. 1 2

21. Process Journal Voucher
Upload
2. On the menu bar, Ensure ‘tree’ is on’ 1 2
1. Execute JV T-code 3
3. Expand ‘Complete documents’ Dbl. Click doc. In question
4. JV is generated in full. Verify all information, ensure equaled amounts for debits/credits, green light 4
Show Slide #21: Process Journal Voucher – Upload
Facilitator’s Note: For this piece to work correct, student MUST log-off, and then log back on for the changes to take place. Initial pages should be viewed for accuracy prior to uploading any docs. 4

22. Process Journal Voucher
Upload (Cont.)
3. Follow the Prompts to upload the “Required Report Documentation’ document off your desktop. This includes but is not limited to: JV worksheet, SF1081, etc.
1. Off to the right, click the ‘Services for Object’ dropdown
Show Slide #22: Process Journal Voucher – Upload (Cont.)
Facilitator’s Note: Steps 1-3 talk about uploading the required docs. from the “Services for Objects” The required document is located on the desktop providing the student followed the previous instructions. Attach supporting document. 1
2. Hover over ‘Create’ and then ‘Create Attachment’ click it. 2

23. Process Journal Voucher
Upload (Cont.)
1. On the menu bar, Click ‘Post’ 1
“Document must be
released. You can only
park the document”
Show Slide #23: Process Journal Voucher – Upload (Cont.)
Facilitator’s Note: The only steps here is to Post, and then read the system generated message to ensure no mistakes were made. Reiterate to the students that in Production, attempting to Post when the document requires workflow, will show the following error. Please go ahead, and Save as complete to start workflow. Again, the TED does not support workflow). Clicking on check mark (lower left) will remove the post button and you may save as completed. 2
2. Notice ‘System Generated Message’
NOTE: In Production, attempting to Post when the document requires workflow, will show the following error. Please go ahead, and Save as complete to start workflow. Again, the TED does not support workflow). Clicking on check mark (lower left) will remove the post button and you may save as completed.

24. Processor: Attachments
Attachments can only be added to a document that is parked. After “park”, you may locate the document in the Parked Documents folder in the Tree menu and double click on it; this will open the parked document
Click on the ‘Services for Objects’ icon to add/edit/delete attachments
Additionally, you may Create or use Attachment List to create documents, notes, or URLs.
Show Slide #24: Processor: Attachments
Facilitator’s Note: Attachments can only be added to a document that is parked. After “park”, you may locate the document in the Parked Documents folder in the Tree menu and double click on it; this will open the parked document. Click on the ‘Services for Objects’ icon to add/edit/delete attachments. Additionally, you may Create or use Attachment List to create documents, notes, or URLs.

25. Processor: Document Creation
Document (JV or Cost transfer) may also be created using WBS, Cost Centers, or Internal Orders.
Remember to verify the data before submission, as sometimes the Cost Objects carry default data (gets pre-populated in blank fields) to the line entered that may not be aligned to the document you are creating.
Show Slide #25: Processor: Document Creation
Facilitator’s Note: Document (JV or Cost transfer) may also be created using WBS, Cost Centers, or Internal Orders. Remember to verify the data before submission, as sometimes the Cost Objects carry default data (gets pre-populated in blank fields) to the line entered that may not be aligned to the document you are creating.

26. SITUATION #3
Upon completion of the Journal Voucher, it is imperative that: #1, the money transferred successfully and #2, it transferred between the CI’s in question. You will execute another Status of Funds (SOF) (FC/CI) IOT verify the correct exchange.
Show Slide #26: Situation #3
Facilitator’s Note: Now that the Cost Transfer has happened, It is important to check to make sure the process worked as planned. Read the next situation to ‘Segway’ into the next exercise. Situation reads as follows: Upon completion of the Journal Voucher, it is imperative that: #1, the money transferred successfully and #2, it transferred between the CI’s in question. You will execute another SOF (FC/CI) IOT verify the correct exchange.

27. Process a Funds Status Report
By FC / CI
2. FMA: Always ARMY 1 2
1. Enter T-code ZFSC1 - Press ‘Enter’ 3
3. From/To FY 4
4. From/To Period
Show Slide #27: Process a Funds Status Report By FC / CI
Facilitator’s Note: This is no different than previously executed. Just ensure that the same information is input into the system. 5
5. Input: Fund with current FY on “Or value(s)” line 7 6
7. On the menu bar, click “Execute”
6. Input: Fund Center on “Or value(s)” line

28. Process a Funds Status Report
By FC / CI (Cont.)
1. Once again, drill down on FC / CI in question
3. To see the account that committed / obligated the $, double-click on the 252B CI Commit / Obligate amount(s)
2. Clearly you can see $1,150 being expensed / disbursed to CI 260B.
Show Slide #28: Process a Funds Status Report By FC / CI (Cont.)
Facilitator’s Note: Here is where the student see’s the fruits of their labor. The CI that was added to is clearly evident. To get a better picture of the account (CI) taken from, double-click on the CI 252b Commitment / Obligation IOT drill-down.

29. Example: JV Processor Table
Show Slide #29: Example: JV Processor Table
Facilitator’s Note: The Journal Voucher Approver table contains the following fields:
User Name - EDIPI of the FV50 Approver
Organization - The 3 character Fund Center to which the FV50 Approver is aligned
Release Code - The level for which the FV50 Approver is authorized to approve FV50 documents. Enter “2” for Level 2 (greater than $125,000 and less than or equal to $10,000,000). Enter “3” for Level 3 (greater than $10,000,000). Level 3 Approver authorization is restricted to users aligned to DASA-FO.
Changed User - EDIPI of the user who last updated the record
Changed Date - Date of the last update to the record

30. Example: JV Approver Table
Show Slide #30: Example: JV Approver Table
Facilitator’s Note: For detailed instructions on the Maintenance of the JV Processor Table, reference the “JV Processor Table Maintenance Job Aid” available on the GFEBS Help Website (PSW) through the following path: GFEBS Materials A-Z > Job Aids > JV Processor Table Maintenance Job Aid. Additionally, for detailed instructions on the Maintenance of the JV Approver Table, reference the “JV Approver Table Maintenance Job Aid” available on the GFEBS Help Website (PSW) through the following path: GFEBS Materials A-Z > Job Aids > JV Approver Table Maintenance Job Aid.

31. Tracking Status of FV50 Approver Documents
Show Slide #31: Tracking Status of FV50 Approver Documents
Facilitator’s Note: The steps executed in the workflow as well as status are displayed. For additional data, click to display the workflow log. 31

32. LSA #2 Check on Learning
Q1: These Documents HAVE NOT been submitted through Workflow: [a] Posted [b] Save as Parked [c] Save as Complete [d] None of the above A1: Save as Parked Q2: T/F: Document (JV or Cost transfer) may also be created using WBS, Cost Centers, or Internal Orders. A2: True
Show Slide #32: LSA #2 Check on Learning
Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given.
Note: The answer to each question will appear when you hit enter.
Q1: These Documents HAVE NOT been submitted through Workflow:
[a] Posted
[b] Save as Parked
[c] Save as Complete
[d] None of the above
Q2: T/F: Document (JV or Cost transfer) may also be created using WBS, Cost Centers, or Internal Orders.
A2: True

33. LSA #2 Summary Show Slide #33: LSA #2 Summary
Facilitator's Note: On this part of the lesson, we first pulled a report and submitted it to Colonel Ames for review. He noticed a discrepancy between 2 CI’s that needed immediate attention, you then executed an FV50 Cost Transfer between the 2 CI’s and double-checked your work by pulling one more report IOT see the changes.
“Or”
Facilitator's Note: Break class into equal groups, and have them 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.

34. Practical Exercise (PE) #1 FV50 Journal Voucher PE
Show Slide #34: Practical Exercise #1
Facilitator’s Note: This is a short PE that is used after the Check on Learning questions (2Ø minutes)
Practical Exercise: FV50 Journal Voucher PE
Method of Instruction: Practical Exercise
Facilitator to Learner Ratio: 1:16
Time of Instruction: 02 hrs. / 00 min.
Media: Printed Reference Materials or Blackboard PEs
Facilitator’s Note: Have the learners log into Blackboard and open FV50 Journal Voucher PE. The learners will work individually or in teams of two for FV50 Journal Voucher PE. .
Special Instructions: Ensure Learners have access to FV50 Journal Voucher PE. Complete all transactions within the designated timeframe (80 minutes).
Objectives: Have learners complete FV50 Journal Voucher PE. Address any questions or areas of concern until learners can successfully complete all transactions (using MS Words handout).
Facilitator’s Material: Each primary facilitator should possess a lesson plan, slide deck, course handouts, PE, MS Words handout and lesson created notes.
Learner’s Material: Learners should possess course handouts, PE titled FV50 Journal Voucher PE, and standard classroom supplies. 
Materials Needed:
ALC Conduct Accounting Support and Cost Management Advance Sheet Version A HO
FV50 Journal Voucher PE
Lesson Plan PowerPoint slides
Access to GFEBS via use of Training Client TED357
Procedures/Instructions:
Have all learners access GFEBS via use of Training Client TED357.
Have all learners use ALC FV50 Journal Voucher PE from BB.
They will have 80 minutes to complete all parts of the PE, and an additional 20 minutes for the review of all parts.
Have them prepared to go over answers with discussions pertaining to each answer given.
General Information: This practical exercise (PE) is designed to measure your ability to process cost transfers using journal vouchers within the training database.
Instructional Lead-in: You are to complete the PE within an 80 minute timeframe.
Feedback: An AAR will be conducted after the lesson; along with a learners end of course critique will be conducted at the end of the course.
Facilitator’s Note: If you experience difficulties, ask the Facilitators or assistant Facilitators for immediate assistance or help.
Requirements:
Give learners the set time of 80 minutes to complete the PE.
Ensure learners are aware that they will be called on to show their work and their explanations to the class.
Motivator: To prevent the loss of millions of dollars each year as a result of typographical mistakes, financial managers must focus and pay attention to detail when transferring funds. One single misplaced character could lead to large amounts of time and money wasted. Not to mention that in today’s Army, we define ourselves as being the best trained, equipped and the best led Army that the United States has ever known. So to keep this image we as Financial Leaders and Managers have to become the best at financially supporting our Soldiers and being stewards of taxpayer dollars. Knowing this we have embraced Standard Financial Information System (SFIS) and the General Fund Enterprise Business System (GFEBS) in that it provides our Army decision makers with accurate, reliable, timely business and financial information to keep our Warfighters within their fiscal responsibilities.
Evaluation: To obtain a "Go" in this PE, you must:
Acquire a GFEBS SOF report to verify that the funds were transferred correctly.
Answer and discuss answers/ issues during the AAR.

35. TLO Check On Learning Break into equal groups.
As a group, write down a few questions from the lesson just received.
Once group have sufficient questions, pass questions to another group to answer them.
Once questions have been answered, each group read their questions and answers.
Show Slide #35: TLO Check on Learning
Facilitator's Note: At this time, break class into equal groups. Each group take out paper and as a group, write down a few questions from the lesson that they just received. Give them enough time to get their questions written. Once all groups have a sufficient amount of good questions, have each group pass their questions to another group and have them answer them. Allow sufficient time for them to answer the questions. Once all questions have been answered, have each group read their questions and answers.

36. TLO Summary Action: Process Cost Transfers
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, with access to the Financial Management Tactical Platform, DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation, DFAS-IN Manual FY, The Army Management Structure, and AR 1-1, Planning, Programming, Budgeting, and Execution System, GFEBS, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with:
Interpret the Cost Transfer Process
Process a Cost Transfer
Show Slide #36: TLO Summary
Facilitator’s Note: Reiterate Terminal Learning Objective
Action: Process Cost Transfers
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:
- Interpret the Cost Transfer Process
- Process Cost Transfers
“Or”
Facilitator, 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.