1. Analyze the General Fund Enterprise Business System Reporting Process
Show Slide #1: Analyze the General Fund Enterprise Business System Reporting Process
SECTION I. ADMINISTRATIVE DATA
Academic Hours / Methods
3 hrs / 00 min Large group Instruction
1 hrs / 00 min Practical Exercise (Hands On)
/ 0 min Test
/ 0 min Test Review
4 hrs / 00 min Total Hours
SECTION II. INTRODUCTION: Today we are Reviewing GFEBS Reporting Process
Method of Instruction. Conference / Discussion
Instructor to Student Ratio: 1:24
Time of Instruction 2 hrs 50 mins
Media: Large Group Instruction
Motivator: The importance of interpreting GFEBS reports is crucial, whether Business Intelligence (BI) or Enterprise Central Component (ECC), in that, in a fully auditable and accountable culture, knowing the organization’s status of funds through these reports are key to successful period/year-end operations.
Student Materials: DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation; DFAS-IN Manual , The Army Management Structure; DODFMR R, Vol 10 1

2. Terminal Learning Objective
Action: Analyze GFEBS Reporting Process
Conditions: In a classroom environment using doctrinal and administrative publications, practical exercises, personal experience, handouts, discussion and access to GFEBS.
Standards: With a minimum of 80% accuracy:
- Communicate Business Intelligence (BI) Reports in GFEBS
- Determine Enterprise Central Component (ECC) Reports in GFEBS
Show Slide #2: Terminal Learning Objective
Action: Analyze GFEBS Reporting Process
Conditions: In a classroom environment using doctrinal and administrative publications, practical exercises, personal experience, handouts, discussion and access to GFEBS.
Standards: With a minimum of 80% accuracy:
- Communicate Business Intelligence (BI) Reports in GFEBS
- Determine Enterprise Central Component (ECC) Reports in GFEBS
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 STATEMENT: 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 an exam which will include Review Detailed Expenditure Accounting Documents. A passing score on this examination is 80% and for International Students (80%).
INSTRUCTIONAL LEAD IN: Customized reports, whether in BI or ECC form, provide the user (or the Commander) the tools necessary to make on the spot, informed decisions when it comes to financial readiness. This instruction will give you the tools to do just that. 2

3. Course Objectives • GFEBS Budget Reports BI Budget Reports
• BI Status of Funds Reports
• ECC Budget Reports
• Cumulative Fund Status Reports
Non-Cumulative Fund Status Reports
Reimbursable Fund Status Reports
ECC Status of Funds Reports
Show Slide #3: Course Objectives
Learning Step / Activity 1. Communicate Business Intelligence (BI) Reports in GFEBS
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 30 min.
Media: PowerPoint Presentation, Handout
NOTE: Briefly explain Course Objectives to students.
These reports will be further discussed (and executed) as we continue along. 3

4. GFEBS Budget Reports
GFEBS roles involved in FM Reporting are the BI Budget Reporter role and the ECC Budget Reporter role. Both of these roles are performed at all Army levels and by Defense Finance and Accounting Service (DFAS).
Show Slide #4: GFEBS Budget Reports
BI is more for Management and ECC is more for Operational. In addition, the GFEBS roles involved in FM Reporting are the BI Budget Reporter role and the ECC Budget Reporter role. Both of these roles are performed at all Army levels and by the Defense Finance and Accounting Service (DFAS). 4

5. GFEBS Budget Reports (Cont.)
BI and ECC allow for report generation and data
manipulation. Users can report near real-time data (i.e., delay can be from hours) in BI while real-time data can be accessed in ECC. This information is used to build the budget, check funds availability, and ensure derivation rules are followed appropriately.
Show Slide #5: GFEBS Budget Reports (Cont.)
Data in BI comes from PPB BOS and ECC:
Data from Program, Planning, Budgeting (PPB) Business Operating System (BOS) contains current and future year funding guidance at the Army command level.
Data from ECC includes transactions from Financials (FI); Cost Management (CM); Spending Chain (SC); Reimbursables
(RM); Property, Plant, and Equipment (PP&E); and FM business process areas.
MACOM Levels
BI reports show how Army Commands enter execution budget plan/data at formal and informal levels.
NOTE: Commands can refer to past years data to plan accordingly. 5

6. BI Budget Reports The BI Budget Reporter generates reports in BI that:
- Are GFEBS role specific.
- Can be customized to meet individual needs.
- Provide near real-time data (i.e., delay can be from 2 – 24 hours).
- Provide data on AFP, allotment, and execution following extraction from ECC.
Show Slide #6: BI Budget Reports
BI reports are used to provide information that:
Is near real-time (i.e., delay can be from hours).
Can be customized for user needs.
Is run in the reporting arm of GFEBS (e.g., reports run without impacting timeliness of day-to-day business
transactions).
Details the formal and informal levels of funds distribution.
Has a limited ability to drill back to the ECC transaction through a report-to-report interface (RRI).
The ability to drill back to Purchase Requisitions (PRs) or Purchase Orders (POs) is limited to the Open Commitments and
Open Obligations reports, respectively. 6

7. BI Budget Reports (Cont.)
Information regarding BI reports:
• Data used for BI reports is extracted from ECC to BI. This data becomes historical data in the data warehouse.
• Users generate reports using the data in BI. This data can be used as a reference to build the upcoming budget in the budget year.
• Information included in BI reports may be used to:
- Provide resource managers with the ability to view budget targets at all organizational levels.
Show Slide #7: BI Reports (Cont.)
Now let us take a look at the BI functions in more detail: Extraction and Retraction; Data Warehouse Area; Reporting; Planning.
Information regarding BI reports:
Data used for BI reports is extracted to BI from ECC. This data becomes historical data in the data warehouse.
Users generate reports using the data in BI. This data can be used as a reference to build the upcoming budget in the budget year.
Information included in BI reports may be used to:
Provide resource managers with the ability to view budget targets at all organizational levels. 7

8. BI Budget Reports (Cont.)
Reports on execution status:
Show COED
At all organization levels - formal and informal.
By Fund, Funds Center, Functional Area, Funded Program, and/or Commitment Item.
Show Slide #8: BI Reports (Cont.)
Reports on Execution Status show: Commitment, Obligation, Expense, and Disbursement (COED). They are at all organization levels – both formal and informal. In addition, by Fund, Funds Center, Functional Area, Funded Program, and/or Commitment Item. 8

9. BI Budget Reports (Cont.)
The Status of Funds reports provide information on execution status and provide visibility to:
• Both the current AFP (from ECC Version 1) and
Allotment (from ECC Version 0).
• Both cumulative and non-cumulative data.
Show Slide #9: BI Reports (Cont.)
In a cumulative view, the columns within the report do not decrease. For example, with commitments and obligations, if the
report is cumulative, the commitment column will not decrease when the commitment becomes an obligation. However, the obligation
column will increase.
In a non-cumulative view, the columns will decrease or increase based on the COED status. Using the same example, the
commitment will be decreased and the obligation increased when the commitment becomes an obligation. 9

10. BI Status of Funds Reports
The Status of Funds Report provides information on execution status
and visibility to:
• COED status.
• Formal levels of funds distribution.
• User selected report parameters (i.e., “free characteristics”) such as:
- Fund
- Funds Center
- Functional Area
- Funded Program
- Commitment Item
- Cost Center
- Cost Object
- Fiscal Month, Fiscal Month/Year, Fiscal Quarter, and Fiscal Year
- Management Decision Package (MDEP)
Show Slide #10: BI Status of Funds Reports
The Status of Funds by Funding Year Report provides information on execution status and visibility to show:
Status of COED by Cost Collection Type
Formal levels of funds distribution
User selected report parameters (i.e., “free characteristics”) such as:
Fund, Funds Center, Functional Area, Funded Program, or Commitment Item
Cost Center or Cost Object
Fund Begin Date, Fund End date, Fund Expiration date, or Fund Cancellation Date
MDEP, PE, Value Type, or Area of Responsibility
Fiscal Quarter or Fiscal Year
Check current year execution of a prior year fund. 10

11. LSA #1 Check on Learning
Q: ECC Reports provide _________ data a. Real-Time (Instant) b. Near Real-Time c. Delayed (25 + hours)
Show Slide #11: 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.
Q1: ECC Reports Provide ____ data
[a] Real-Time (Instant)
[b] Near Real-Time (2-24 hour delay)
[c] Delayed (25 + hours)
A1: [a] Real-Time (Instant) 11

12. LSA #1 Summary 12 Show Slide #12: LSA #1 Summary
On the first part of the lesson, we identified Business Intelligence (BI) reporting, the roles involved, and the many business process areas that it touches.
“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. 12

13. ECC Budget Reports
The ECC Budget Reporter uses transaction codes (T-codes) to generate reports in ECC that:
- Contain drill-down capability to view information at the transaction document level in non-cumulative reports.
- Generate in real-time.
- Provide information for budget control.
Show Slide #13: ECC Budget Reports
Learning Step / Activity 2. Determine Enterprise Central Component (ECC) Reports in GFEBS
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 30 min.
Media: PowerPoint Presentation, Handout
NOTE: The ECC Budget Reporter uses transaction codes (T-codes) to generate reports in ECC that:
- Contain drill-down capability to view information at the transaction document level in non-cumulative reports.
- Generate in real-time.
- Provide information for budget control. 13

14. ECC Budget Reports (Cont.)
There are four groups of key reports generated by the ECC Budget Reporter:
- Cumulative Fund Status
- Non-Cumulative Fund Status
Reimbursable Fund Status
Other Fund Status
Show Slide #14: ECC Budget Reports
The four groups of key reports generated by the ECC Budget Reporter are:
Cumulative Fund Status
Non-Cumulative Fund Status
Reimbursable Fund Status
Other Fund Status 14

15. Fund Status ECC Reports Cumulative Fund Status Reports
ZFSC1 - Cumulative Fund Status by Funds Center (FC)/Comm Item (CI)
ZFSC2 - Cumulative Status by Functional Area (FA/CI)
ZFSC3 - Cumulative Status by Funded Program (FP/CI)
ZFSC4 - Cumulative Status for Funds Center–Summary (Fund/FA)
ZFSC5 - Cumulative Status by Funds Center–Detail (Fund/FA/FC/FP/CI)
ZFSC6 - Cumulative Fund Status by Functional Area–Summary (FA/Fund/FC)
ZFSC7 - Cumulative Fund Status by Functional Area Group–Detail (FA/Fund/FC/FP/CI)
ZFSC8 - Cumulative Fund Status with Open Commitments–Summary
ZFSC9 - Cumulative Fund Status with Open Commitment–Detail
Show Slide #15: Fund Status ECC Reports: Cumulative Fund Status Reports
Funds Status ECC Reports / Cumulative Fund Status Reports by transaction code and description.
NOTE: Inform students that there are 9 types of Cumulative Fund Status ECC Reports:
ZFSC1 - Cumulative Fund Status by Funds Center (FC)/Commitment Item (CI)
ZFSC2 - Cumulative Status by Functional Area (FA/CI)
ZFSC3 - Cumulative Status by Funded Program (FP/CI)
ZFSC4 - Cumulative Status for Funds Center – Summary (Fund/FA)
ZFSC5 - Cumulative Status by Funds Center – Detail (Fund/FA/FC/FP/CI) (Fund and FC must be specified)
ZFSC6 - Cumulative Fund Status by Functional Area – Summary (FA/Fund/FC)
ZFSC7 - Cumulative Fund Status by Functional Area Group – Detail (FA/Fund/FC/FP/CI) (Fund and FC must be specified)
ZFSC8 - Cumulative Fund Status with Open Commitments – Summary
ZFSC9 - Cumulative Fund Status with Open Commitment - Detail 15

16. Fund Status ECC Reports Non-Cumulative Fund Status Reports
ZFSNC1 – Non-Cumulative Status by Funds Center (FC/CI)
ZFSNC2 – Non-Cumulative Status by Functional Area (FA/CI)
ZFSNC3 – Non-Cumulative Status by Funded Program (FP/CI)
ZFSNC4 – Non-Cumulative Status by Funds Center–Summary
(FC/Fund/FA)
ZFSNC5 – Non-Cumulative Status by Funds Center–Detail
(FA/FC/Fund/FP/CI)
ZFSNC6 – Non-Cumulative Status by Funds Center–Pre-Posted (FC/CI)
Show Slide #16: Fund Status ECC Reports: Non-Cumulative Fund Status Reports
Funds Status ECC Reports / Non-Cumulative Fund Status Reports by transaction code and description. 
NOTE: Inform students that there are 6 types of Non-Cumulative Fund Status ECC Reports:
ZFSNC1 – Non-Cumulative Status by Funds Center (FC/CI)
ZFSNC2 – Non-Cumulative Status by Functional Area (FA/CI)
ZFSNC3 – Non-Cumulative Status by Funded Program (FP/CI)
ZFSNC4 – Non-Cumulative Status by Funds Center – Summary (FC/Fund/FA)
ZFSNC5 – Non-Cumulative Status by Funds Center – Detail (FA/FC/Fund/FP/CI)
ZFSNC6 – Non-Cumulative Status by Funds Center – Pre-Posted (FC/CI) 16

17. Fund Status ECC Reports Reimbursable Fund Status Reports
ZRFSC1 - Reimbursable Cumulative Fund Status by Funds Center
ZRFSC2 - Reimbursable Cumulative Fund Status by Funded Program
ZRFSNC1 - Reimbursable Non-Cumulative Fund Status by Funds Center
ZRFSNC2 - Reimbursable Non-Cumulative Fund Status by Funded Program
Show Slide #17: Fund Status ECC Reports: Reimbursable Fund Status Reports
Funds Status ECC Reports / Reimbursable Fund Status Reports by transaction code and description. 
NOTE: Inform students that there are 4 types of Reimbursable Fund Status ECC Reports:
ZRFSC Reimbursable Cumulative Fund Status by Funds Center
ZRFSC Reimbursable Cumulative Fund Status by Funded Program
ZRFSNC1 - Reimbursable Non-Cumulative Fund Status by Funds Center
ZRFSNC2 - Reimbursable Non-Cumulative Fund Status by Funded Program 17

18. Fund Status ECC Reports Other Fund Status Reports
Z_OPEN_COM Open Commitments
Z_OPEN_OB Open Obligations
Show Slide #18: Fund Status ECC Reports: Other Fund Status Reports
Funds Status ECC Reports / Non-Cumulative Fund Status Reports by transaction code and description. 
NOTE: Inform students that there are 2 Other Fund Status ECC Reports:
Z_OPEN_COM Open Commitments
Z_OPEN_OB Open Obligations 18

19. ECC Reports ECC reports are used to provide funds status that:
• Is real-time.
• Is in standard report format with limited capability to
change layouts and content.
• Identifies available AFP and Allotment.
• Is run in the transactional side of GFEBS.
• Is at formal funds distribution levels.
• Is capable of drilling down to document level on noncumulative reports, such as:
- Budget/documents
- PRs/POs
- Receipt of goods
- Disbursing information
Show Slide #19: ECC Reports (Cont.)
To generate reports in the most timely and effective manner, report queries should be narrowly focused to your activity, e.g., limit the query to one Fund. In general, the ECC Fund Status reports are used to monitor and track funds distribution and funds execution to ensure funds control limits are maintained appropriately. 19

20. ECC Reports (Cont.)
Fund Status reports provide either cumulative or non-cumulative data. The difference between cumulative and non-cumulative is:
In a cumulative view, the columns within the report do not decrease.
- In a non-cumulative view, the columns will decrease or increase based on the COED status.
Show Slide #20: ECC Reports (Cont.)
NOTE: Give students the following example:
For example, with commitments and obligations, if the report is cumulative, the commitment column will not decrease when the commitment becomes an obligation. However, the obligation column will increase.
Using the same example as above, the commitment will be decreased and the obligation increased when the commitment becomes an obligation. 20

21. ECC Status of Funds Reports
The Fund Status reports provide visibility for the following:
• Budget Authority
• Commitments
• Obligations
• Expenses
• Disbursements
• Available Balance
Show Slide #21: ECC Status of Funds Reports
The Fund Status reports can be used for a variety of reasons: Increased Visibility, Viewing Account Assignments, Managerial
Control and Decision Making, and Reprogramming.
A second reason for using the Fund Status reports is to view account assignments in order to ensure derivation
rules established for WBS elements reflect an accurate Cost Center/Funds Center grouping.
Additionally, an erroneous posting could result from the automatic derivation of account assignments.
Therefore, a Fund Status report is helpful to:
Ensure derivation rules are followed appropriately.
Validate whether data is posted correctly.
A third reason for using these reports is for managerial decision making purposes. Fund reviews, such as mid-year or execution reviews, help management identify and report the status of specific funds.
The fourth reason for analyzing and using the Fund Status reports is to identify reprogramming requirements. The Funds Management Maintainer role requests permission from higher headquarters to reprogram funds. 21

22. LSA #2 Check on Learning
Q1: What are the four groups of key reports generated by the ECC Budget Reporter?
A1: - Cumulative Fund Status
- Non-Cumulative Fund Status
- Reimbursable Fund Status
- Other Fund Status
Q2: Fund Status reports provide either cumulative or non-cumulative data. What is the difference between cumulative and non-cumulative?
A2: In a cumulative view, the columns within the report do not
decrease.
In a non-cumulative view, the columns will decrease or increase
based on the COED status.
Show Slide #22: LSA #2 Check on Learning
NOTE: Read and ask the following check on learning question and facilitate discussion on answers given.
NOTE: The answer to each question will appear when you hit enter.
Q1: What are the four groups of key reports generated by the ECC Budget Reporter?
A1: - Cumulative Fund Status
- Non-Cumulative Fund Status
- Reimbursable Fund Status
- Other Fund Status.
Q2: Fund Status reports provide either cumulative or non-cumulative data. The difference between cumulative and non-cumulative is?
A2: In a cumulative view, the columns within the report do not decrease.
In a non-cumulative view, the columns will decrease or increase based on the COED status. 22

23. LSA #2 Summary 23 Show Slide #23: LSA #2 Summary
On the final part of the lesson, we identified Enterprise Central Component (ECC) reporting, the roles involved, and the many business process areas that it touches. We also identified additional reports available in GFEBS such as Reimbursable and Other.
“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. 23

24. TLO Summary Action: Analyze GFEBS Reporting Process
Conditions: In a classroom environment using doctrinal and administrative publications, practical exercises, personal experience, handouts, discussion and access to GFEBS.
Standards: With a minimum of 80% accuracy:
- Communicate Business Intelligence (BI) Reports in GFEBS
- Determine Enterprise Central Component (ECC) Reports in GFEBS
Show Slide #24: Terminal Learning Objective Summary
Facilitator’s Note: Read TLO
Action: Analyze GFEBS Reporting Process
Conditions: In a classroom environment using doctrinal and administrative publications, practical exercises, personal experience, handouts, discussion and access to GFEBS.
Standards: With a minimum of 80% accuracy:
- Communicate Business Intelligence (BI) Reports in GFEBS
- Determine Enterprise Central Component (ECC) Reports in GFEBS
”Or”
Facilitator’s Note: During and throughout the lesson we have covered various types of BI and ECC reports which we can assess at the conclusion of this lesson with the PE scenario along with input from the class and facilitators.
“Or”
Facilitator's Note: At this time, with the class in a predetermined number of groups have one learner from each group explain the most important take away from this lesson. Facilitate a discussion on each answer. 24