1. Single Stock Fund and GCSS-Army Operations
SHOW SLIDE 1: GCSS-Army
SECTION I. : Define GCSS-Army Operations
ADMINISTRATIVE DATA
All Courses Including This Lesson
Course Number Version Course Title
01 GREAT QUESTION (S8 Something or Other)
Task(s) Task Number Individual
Taught (*) or
Academic Hours
The academic hours required to teach this lesson are as follows:
Resident
Hours/Methods
Academic Hours/Method
0.1 hrs Introduction/Conference Discussion
3.3 hrs Conference Discussion
0.1 hrs Summary
3.5 hrs Total Time
Test Lesson Number
Lesson Title
Define GCSS-Army Operations
Security Level: Unclassified
Requirements: There are no clearance or access requirements for the lesson.
Instructional Guidance
Note: Before presenting this lesson, instructors must thoroughly prepare by studying this lesson and identified reference material.
Also, provide the students with situational awareness of the Operational Environment (OE) variables and actors.
Motivator: Know your craft…

2. Terminal Learning Objective
Action:
Conditions:
Standard:
Identify the four tenets of Single Stock Fund (SSF). Demonstrate basic knowledge of the Finance function in GCSS-Army
Using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
With 80% accuracy:
Analyze the four tenets of SSF and the financial information systems impacted by SSF.
SHOW SLIDE 18: Terminal Learning Objective

3. Supply Managed Army (SMA) $6.4B FY12, Split into Wholesale and Retail
AWCF Elements
Information
Services
FY 12 Sales
$0.15B
Ordnance
$0.92B
Depot
Maintenance
$1.63B
Supply Managed Army (SMA)
$6.4B FY12, Split into Wholesale and Retail
S S F
Wholesale
& Retail
Inventory Funded by the AWCF-SMA:
Secondary Army Managed Items (Excluding Class V)
Selected Non-Army Managed Items
SHOW SLIDE 4: AWCF Elements
SSF falls under AWCF
The AWCF has four components:
1. Depot Maintenance
2. Ordnance
3. Information Services
4. Supply Management Army (SMA) - Retail & Wholesale
Top right bullet - SSF is an inventory funded by the AWCF-SMA (Supply Managed Army) for Secondary Army Managed Items (excluding class V) and selected Non-Army Managed Items
SSF is focused on AWCF-SMA and selected O & M inventories

4. The Four SSF Tenets Driving the Changes Single Point of Sale
- Linking O&M Customers to the National System
Single Credit Process
- Eliminating current tiered credit systems
Integrated Requirements Determination
- National visibility and decision-making
National Maintenance Management
- Fixing the right stuff, right place, right standard
SHOW SLIDE 8: The Four SSF Tenets
The Single Stock Fund merges the existing wholesale and retail elements of AWCF-SMA into a single, centrally managed fund, thereby streamlining current operations and eliminating inefficiencies.
There are Four SSF Tenets:
Bullet 1 - Says we will have one financial transaction from the Army Working Capital Fund (AWCF) to the Operation & Maintenance (O&M) customer
(Previously we had one from the customer to the retail stock fund and one from the retail stock fund to the wholesale fund)
Bullet 2 - One credit action per O&M customer turn-in to the AWCF
- Talking Rickles or DLR’s (Depot Level Repairable)
(In the past we had one retail credit to the customer, based on return advice code (RACs), periodically updated. The retail stock fund was then credited based on a national determination, sometimes causing a loss to the retail stock fund because of no national requirement at the given point in time)
Bullet 3 - Establish an inventory based on national needs not the local activity needs
(Cross utilization of assets will be a priority / Retail assets will be rolled into the national inventory)
Bullet 4 - Maintenance Management will be determined by a national need and not just a local need. Assets will be repaired on a national basis and returned to stock as required by a national determination
Tearing down ownership barriers
Setting conditions for other process & organizational changes
Moving the Army towards standardization
12/6/2018
FINANCIAL MANAGEMENT SCHOOL

5. What is GCSS-Army or G-Army?
Global Combat Support System-Army is a customized version of the SAP software (Systems, Applications, and Products), which is used by most of the world's largest companies
The Logistics System of Record for the tactical Army, the National Guard, and the Army Reserve
Used by the Logistics community for the maintenance and repair of tactical equipment, the control of inventories at the wholesale (supply support activity (SSA)) and retail (Unit Supply) levels, and the Property Book
Its purpose is to:
Enable the Army's readiness.
Provide near real-time visibility of resources.
Enable the determination of the total cost of ownership of weapons systems, vehicles, etc

6. Key Financial Management Tasks
Monitor budget availability, execution, and the receipt of expected credits
Reconcile discrepancies between what was ordered, what was received, and what was paid
MONITOR
Budgets (funding) are transferred from GFEBS to GCSS-Army. Once their receipt has been confirmed, spending begins and the remaining funding must be monitored.
Credits for parts that have been turned in for repair are given by the National Maintenance Program. Credits decrease disbursements, which frees up funds.
CORRECT ADJUST
You can correct certain data on purchase requisitions.
You create obligations or invoices in order to clear unmatched transactions.
You can create cost transfers to adjust for disbursements made from the wrong budget.
How does GCSS-Army help you accomplish these three tasks?
All the data and reports are up to the minute. You do not have to wait overnight for reports.
You can view the Logistics data that affects Finance, such as purchase orders and goods receipts. This helps you research problems.
GCSS-Army automatically creates financial postings from Logistics business events. This eliminates the need for you to make manual journal entries.
Many types of errors are corrected by the Logisticians. The system then automatically updates the appropriate ledgers.
The system does not allow spending beyond the allotment.  This feature is called availability control (AVC). It is especially helpful when budgets are tight, such as at year-end.
Make corrections and adjustments

7. Spending Chain
Connected sequence of supply chain/logistics events that have financial and budgetary impacts. The sequence is generally:
Commitment
Obligation
Expense
Disbursement
Spending chain events data (including accounting entries) automatically captured by GCSS-Army
Extended Document Flow
GCSS-Army functionality which provides an overview of document history as a material moves through the interconnected replenishment process. The overview provides extended options to access all the procurement, warehouse and accounting documents.
Every spending chain business transaction is assigned a document type and unique document number for tracking and audit purposes

8. Spending Chain Sequence
ZFSC()
FMAVCR02 GR
STATUS REPORT
CREDIT REPORT
FBL5N
FAGLL03
FV50
STATUS OF FUNDS
ZPARK
Purchase
Requisition
(PR)
Purchase
Order
(PO)
Materials
Received
(GR)
Disbursement/
Invoice
(IR)
The integration of the Logistics and Financial Management's business processes is made even tighter by GCSS-Army. The ability to view the results of the business events as soon as they occur in the system helps Finance monitor and manage the budget.  
It is critical that you understand which events affect the budget and which do not.
Evaluating and posting parked PRs (ZPARK)
If authorized, you evaluate and post parked PRs based on requirement priority, or other criteria (such as date, dollar amount, fund center, or material),  and fund budget availability.
PRs are converted to POs and budget is obligated
Approved purchase requisitions are converted to purchase orders by an MRP batch job and budget is automatically obligated.
3-Way Match
The process of verifying that purchase order, invoice, and goods receipt information match within acceptable tolerance levels.
Invoice creation and clearing
Interfund Billing (IFB) automatically creates an invoice and clears the invoice which result in a debit to the buyer and a credit to the seller. However, the process can also create unmatched items that require corrective action.
3-way match
COMMITMENT
OBLIGATION
EXPENSE
DISBURSEMENT

9. Spending Chain Key Points
This chart summarizes the major activities, functions and financial impacts of the GCSS-Army Spending Chain:
GCSS-Army provides visibility to spending as material moves through the supply chain process
GCSS-Army contains detailed information on the tactical army supply chain, traceability to the financial transaction and status of funds reporting
GCSS-Army provides users the tool to overview document history as a material moves through the replenishment process using Extended Document Flow (ZEDF)

10. Check On Learning
1. True / False. Single Point of Sale is one of the 4 tenets of the Single Stock fund.
True
2. True / False. The Single Credit Process tenet provides a simple credit process to customers.
3. What is a key tasks for Financial Management personnel in GCSS-A:
- Monitor the availability of budget, budget execution, and the receipt of credits
- Reconcile discrepancies between what was ordered, received, and paid
- Make corrections and adjustments
Check on Learning
NOTE: Conduct a check on Learning

11. Check On Learning 4. What does COED stand for?
Commitment, Obligation, Expense, Disbursement
5. Do disbursements have a financial or budgetary impact?
Financial Impact
6. True / False GCSS-Army is the financial system of record
False

12. Budget Distribution
The Army Budget Office (ABO) distributes budget to Army Commands (ACOMs) in GFEBS (Level 2).
ACOM distributes budget to the execution/installation level in GFEBS (Level3/Level4).
As a Resource Manager, you transfer budget from GFEBS into GCSS-A via Application Link Enabling (ALE) at Level 3.
**NOTE: Budget execution captured at Level 7 (Company Level)**
Application Link Enabling (ALE): Process used by SAP to link and enable processes between the GFEBS and GCSS-Army systems
Process for transferring Allotment from GFEBS to GCSS-A and Vice versa

13. Budget Distribution (cont.)
GCSS-Army receives budget distribution from GFEBS and executes budget within the GCSS-Army system
“GASD” – GFEBS to GCSS-Army funding distribution
* Commitment Item (CI) ALLOBJ-G
“GARV” – GCSS-Army to GFEBS funding distribution
* Commitment Item (CI) ALLOB-GWH
Budget Distribution in GFEBS and GCSS-Army
Authorized Resource Management professional will receive a workflow message in their Business Workplace Inbox notifying them of budget postings to GCSS-Army
Local SOPs may require additional supplemental documentation outside of the system for budget transfers to GCSS-Army

14. FMBB
GCSS-A

15. BUDGET EXECUTION

16. Where does it all begin??? DoDAAC ??? - Specific Unit
- Specific Class of Supply
STEPS:
- Verify DODAAC => Logistics Information Warehouse (LIW)
- Establish DODAAC => 11 step process
- Assign Customer Fund Codes (CFC)=> ZACCTASSIGN
- CFC has the DODAAC’s financial identity
Do Logisticians Understand Finance???
- In short, No: “Please give me the CFC”
W504AR CA04
DoDAAC
YEAR
JULIAN DATE
S #
ZACCTASSIGNX
Department of Defense Activity Address Code. A unique, six-character code that identifies a unit, organization, or activity that has the authority to requisition, contract for, receive, have custody of, issue, or ship DoD assets, or fund/pay bills for materials and/or services.
Customer Fund Codes
The account assignment table is used to set up customer fund codes (CFCs) for each DoDAAC. These 2-character codes each represent a budget that the customer can execute for a specified period of time. Since the CFCs will be used to execute the budget, the functional area specified in the fund/funds center/functional area combinations will be 10 digits.  
The account assignment table enables other important controls. Roll your cursor over the column titles in the illustration to learn about them. Please take the time to familiarize yourself with the fields because accuracy of the account assignment table is critical.
Important! The system cannot "tell" the Logistician which CFC to choose or if the one they chose is correct. You must tell them which CFCs to use and under which circumstances.
Communicate the CFCs to the Logisticians
Once your customers' account assignment tables have been maintained, your next step is to communicate the CFCs and which customer/purpose they each represent to the Logisticians. This is your last step in making budget available for execution.
The Logisticians generally know who or what should be charged for a work order. What they need to know is which CFC
represents that charge. A simple list of DoDAACs, their CFCs and when each CFC should be used is all that is needed.
Remember, Logisticians do not understand what funds, funds centers, functional areas, or WBS elements are.
It is strongly recommended that you create and distribute "cheat sheets" of the CFCs to the Logistician on an on-going basis. It will help prevent a lot of time-consuming corrections on your part.
Account Assignment Table
ZACCTASSIGNX is the T-Code used to display GCSS-Army cost and budget objects assigned to DODAAC-Customer Fund Code (CFC) combinations.
Authorized personnel (DRM/G8/G4) have the ability to create/edit the DODAAC-CFC combinations in the Account Assignment Table.
This should be reviewed annually, at a minimum, for accuracy.
NOTE: GCSS-A DOES NOT process CL III(B), CL VIII, and Army Direct Ordering (ADO) Items => Processed thru Funds Control Module

17. Account Assignment Process
LOGISTICS INFORMATION WAREHOUSE (LIW)
GCSS-A: ZACCTASSIGN

18. Title
We are here

19. Wave I

20. Wave II

21. Check On Learning 1. At what level is Budget Execution captured? False
Level 7 (Company Level)
2. True / False GCSS-Army receives budget distribution from GCSS-A and executes budget within the GFEBS system
False
3. Which Classes of supply are NOT processed in GCSS-A?
CL III(B), CL VIII, and Army Direct Ordering (ADO) Items

22. Funds Verification Is there enough money in the bank? FMAVCR02
AKA Hard Stop
Why???
GCSS-Army receives budget distribution from GFEBS, executes budget within the GCSS-Army System and reports budget execution via GFEBS BI Status of Funds.
Funds center is the FM master data that identifies specific organizational units for budgeting, funds execution and reporting.
ZFSC1, 3, 5
GCSS-A
Consumed amount
includes commitments and
obligations, hence provides a Bottom Line Available Amount

23. Review Parked Purchase Requisitions and Orders
ZPARK
Review Parked Purchase Requisitions and Orders
Parked PRs are processed using the ZPARK transaction code
ZPARK used as a stop gap to ensure funding is available
Once “Posted,” funds are obligated immediately (Obligation/Commitment)
Who should have responsibility for ZPARK? It should be at the lowest level possible, for example brigade S8.
Posted PRs that do not have a release strategy and any PRs that have been approved are converted to POs by MRP within six hours. The POs have the same customer fund codes and budget/line of accounting data as their respective PRs. POs are called obligations because they are contracts which the United States Government is required (obligated) to pay.
As soon as POs are created, their amounts appear in the Obligation column on the status of funds reports. The PO amounts appear on the line for their respective line of accounting (LOA).

24. Expenses Supply Support Activity (SSA)
Manage Goods Receipts (GRs) and Goods Issues (GIs)
Track overall inventory
Goods Movement
Movement of materials leading to a change in stock levels
GR/IR Account
Important liability clearing accounts in GCSS-A (3-way match)
SSA (Supply Support Activity) Operations
Inventory management tracks material quantities and values from material movements. Example: Customer goods receipt (GR)
Warehouse Management tracks material quantities and location within the SSA. Example: Put-aways and picks, bin transfers and physical inventories.
Goods Movement
Movement of materials leading to a change in stock levels or resulting in the consumption of the material (such as customer goods receipt, goods issue to an outbound delivery, goods return for an order, etc.)
GR/IR Account
One of the important liability clearing accounts in G-Army; used to identify and correct differences between the PO, GR and IR (3-way Match)

25. Disbursements
Interfund Billing (IFB): Automated billing and fund transfer process
Matched Disbursements: IFBs with a matched obligation
Unmatched Disbursements (UMDs): IFBs without matching obligations
Monitor Disbursements
An additional effect of the Treasury making the disbursements is what happens when GCSS-Army cannot find a PO that matches a disbursement. Or, the fund on the disbursement does not match the fund on the PO. Such occurrences create what are called unmatched disbursements, or UMDs.
Researching and resolving UMDs has high visibility and priority because they cause budget availability to be overstated. The procedures for researching, resolving, and correcting UMDs are beyond the scope of this lesson.
Interfund Bills (IFB)
An automated billing and fund transfer process designed to replenish seller activity’s cash reserves immediately upon issuance of Military Standard Requisition and Issuance Procedures (MILSTRIP) items. The system eliminates manual check processing between DoD and Agencies
- The Defense Cash Accountability System (DCAS) sends a file daily to the GCSS-Army system which converts the data into IDOCS. IDOCS that find matching documents are posted as matched disbursements. IDOCS that do not find matching documents post as unmatched disbursements.
- Transaction code FAGLL03 will generate a list of UMDs.
For matched disbursements, the GCSS-Army system automatically:
Creates an Invoice Receipt (IR) which debits the GR/IR Clearing Account and credits the vendor AP account
Clears the Invoice (Payment) which debits the vendor AP account and credits the cash account

26. Commercial vs Army

27. Credits Primarily caused by turn-ins of repairable parts
PRs manually created by SSA personnel
Credits DO NOT appear in SOF until IFB has been received
and matched
Monitoring Expected Credits
To be more specific, the task is to research why credits have not been received or cleared and then take whatever action is necessary.
If monitoring expected credits will be your responsibility, you will only use the system for the first part of the research process. Once you obtain a list of the past-due credits and basic information about them, such as who the customer and source of supply are, you will work with the customer and National (the source of supply) to either collect the credit or to cancel the document that created the expectation of the credit.

28. Generate funds for the Command!!!
Credit Status Report
Generate funds for the Command!!!

29. Check On Learning
1. What transaction code (t-code) gives a bottom line availability of funds and is also known as Hard Stop?
FMAVCR02
2. What are UMDs?
Interfund bills without a matching obligation
3. Why do CDRs place great emphasis on turning in repairable parts?
Generate funds for the Command
Quickly do a brief summary and ask questions.
Why is this lesson important for their future?
As a Resource Manager, you need an understanding of the impact of supply and maintenance operations in your Command’s Budget. GCSS-A is here and it is going nowhere so you must hop on train, and learn all of its ins and outs. GCSS-A knowledge is paramount to the successful management of funds and proper coordination with our Logistics counterparts.

30. Terminal Learning Objective
Action:
Conditions:
Standard:
Identify the four tenets of Single Stock Fund (SSF). Demonstrate basic knowledge of the Finance function in GCSS-Army
Using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
With 80% accuracy:
Analyze the four tenets of SSF and the financial information systems impacted by SSF.
SHOW SLIDE 18: Terminal Learning Objective

31. GCSS-Army Training

32. GCSS-Army Training (cont.)
Ensure you are CAC enabled
Click on the End User Manual Plus icon
Log-in with your CAC

33. GCSS-Army Training A pop-up screen will appear
Click on the DRM-G8 link for training