1. 1 NOAA’s Specific Prior Year Recovery GJ “Fix” Process NOAA’s Finance Workshop with Line & Staff Offices April 29, 2008 Presented by Katy Carmel

2. 2 Purpose of Presentation To provide an overview of NOAA’s Specific PY Recovery GJ “Fix” process To provide an overview of NOAA’s Specific PY Recovery GJ “Fix” process To familiarize NOAA personnel of the requirements for submitting requests for Specific PY Recovery GJ “Fix” To familiarize NOAA personnel of the requirements for submitting requests for Specific PY Recovery GJ “Fix”

3. 3 Presentation Overview What is a PY Recovery? What is a PY Recovery? SGL Accounts SGL Accounts Issues Issues CBS PY Enhancement (2005) CBS PY Enhancement (2005) Effect of GJ “Fix” Effect of GJ “Fix” General Rules General Rules Criteria for GJ Adjustments Criteria for GJ Adjustments Request & Information Requirements Request & Information Requirements Requests for NOAA Budget Office Requests for NOAA Budget Office Due Dates – FY2008 Due Dates – FY2008 FAQ FAQ Contacts Contacts

4. 4 What is a PY Recovery? The deobligation of an amount originally obligated in a PY that is not netted against the CY obligations The deobligation of an amount originally obligated in a PY that is not netted against the CY obligations –Normally, an entry is made to the downward accounts –Reported as a Recovery of PY obligations, which is an increase in the resources of the fund Some deobligations of PY obligations bypass the PY account hits, the funds are returned directly to the funds balance table Some deobligations of PY obligations bypass the PY account hits, the funds are returned directly to the funds balance table –Reimbursable Funds CBS does not post to PY downward accounts CBS does not post to PY downward accounts –CBS Internal Fund Entries are completed by FRD automatically to net receipts against paid each month Entries are completed by FRD automatically to net receipts against paid each month –PY Exclude “Types”

5. 5 SGL Accounts Standard General Ledger (SGL) Accounts: Standard General Ledger (SGL) Accounts: –Downward (Recovery) Accounts 487X – Downward Adjustments of PY Unpaid/Paid Undelivered Orders 487X – Downward Adjustments of PY Unpaid/Paid Undelivered Orders 497X – Downward Adjustments of PY Unpaid/Paid Delivered Orders 497X – Downward Adjustments of PY Unpaid/Paid Delivered Orders –Upward (Obligation) Accounts 488X – Upward Adjustments of PY Unpaid/Paid Undelivered Orders 488X – Upward Adjustments of PY Unpaid/Paid Undelivered Orders 498X – Upward Adjustments of PY Unpaid/Paid Delivered Orders 498X – Upward Adjustments of PY Unpaid/Paid Delivered Orders –4902 – CY Paid Delivered Orders – sometimes in place of 4982 for PY transactions

6. 6 Issues PY Recoveries can be inflated if CBS posts the transactions as a PY Recovery and a CY obligation PY Recoveries can be inflated if CBS posts the transactions as a PY Recovery and a CY obligation –Example - The original obligation was entered with an incorrect vendor, and corrected by deobligating the original obligation (causing a downward adjustment) & entering the obligation to the correct vendor (causing a upward obligation)

7. 7 CBS PY Enhancement (2005) The PY Enhancement prevents most of the PY recovery overstatements: The PY Enhancement prevents most of the PY recovery overstatements: –PY Excludes Table - excludes certain PY transactions –PY Matching Table - match prior FCFY transactions

8. 8 CBS PY Enhancement (2005) The PY Enhancement prevents PY Account hits for: The PY Enhancement prevents PY Account hits for: –Accidental deobligations of PY documents (on documents with an open CBS status) –ACCS data element changes (on documents with an open CBS status) Includes changes to the project code, task code, organization code, object class code. Includes changes to the project code, task code, organization code, object class code. –Source Reference changes (on documents with an open CBS status in CBS) –Some transactions previously classified as “Specific” PY Recovery Adjustments will now “match” up on the PY “Matching” Table

9. 9 CBS PY Enhancement (2005) Document Type Abbr. Item Type Item Description / Comment No match documents – only specific types NOMTCHGTADOM Government Travel Account Domestic GTAFOR Government Travel Account Foreign GTAPCS Government Travel Account Permanent Change of Station MTRPL Motorpool Cost Distribution PCARD Purchase Card UTIL Utility bills Permanent Change of Station PCSxxx All types Permanent Change of Station CONV26 All types FIMA Converted Permanent Change of Station Recurring Payment – only RECURUTIL Utilities payments Cancelled checks/ EFT payments SF1098 All types Generally reissued to a corrected address or account number Cancelled FedWire SF146 All types Generally reissued to a corrected bank account TelecommunicationsTELCOM All types Telecommunications Interface Invoice-based on redistribution from internal system PY Excludes Table: PY Excludes Table: –Conditions to exclude transactions based on Document Type and Item Type

10. 10 CBS PY Enhancement (2005) PY “Matching” Table: PY “Matching” Table: –Each FY CBS establishes a new table to store the current FY PY upward & downward transactions –CBS looks at the PY Table for existing balances that should play into the PY “matching” game & be reversed –“Matching” Criteria: CBS Document Number CBS Document Number Treasury’s Appropriation Symbol (TAS) Treasury’s Appropriation Symbol (TAS) Reverse on FIFO basis Reverse on FIFO basis –No GJ “Fix” is necessary

11. 11 Effects of GJ “Fix” Nets PY Recoveries and the CY obligations Nets PY Recoveries and the CY obligations –Restores Funds Balance –Eliminates 2 nd Obligation NOA118 – moves from PY Recoveries (bottom) to Obligations (top) NOA118 – moves from PY Recoveries (bottom) to Obligations (top)

12. 12 General Rules All transactions must be entered into CBS correctly before any GJ "Fix" should be requested and can be made: All transactions must be entered into CBS correctly before any GJ "Fix" should be requested and can be made: –Downward must be posted If no downward account hit, no adjustment necessary If no downward account hit, no adjustment necessary –Upward must be entered and posted before submission of GJ “Fix” request –Contact Karen Green for detail assistance in getting detail transactions posted Specific PY Recovery adjustments requests must include BOTH: Specific PY Recovery adjustments requests must include BOTH: –the downward (4x7x) accounts –the upward (4x8x) accounts exception of 4902 replacing 4982 in some instances exception of 4902 replacing 4982 in some instances

13. 13 General Rules All requests must be submitted by or through the LO Budget Headquarters Office All requests must be submitted by or through the LO Budget Headquarters Office –Not accepted directly from any FMC –Not accepted from any payment office Exception – All CCR vendor changes are submitted for correction and directly accepted from Karen Green (No LO action necessary) Exception – All CCR vendor changes are submitted for correction and directly accepted from Karen Green (No LO action necessary) Adjustments requests: Adjustments requests: –Cannot cross CBS FCs –Cannot cross FY –Account hits must be in current FY If not, contact NOAA Budget If not, contact NOAA Budget

14. 14 General Rules NO dollar threshold on the “Specific” PY Recovery Adjustments NO dollar threshold on the “Specific” PY Recovery Adjustments –FO reserves the right to establish a threshold amount depending on the number of transactions received from the LOs/SOs & depending on the lateness of request receipts in the fiscal year NOAA & BIS Budget Offices will be notified, by email, when a “Specific” PY Recovery adjustment for over $500,000 is requested NOAA & BIS Budget Offices will be notified, by email, when a “Specific” PY Recovery adjustment for over $500,000 is requested

15. 15 General Rules Requests are unnecessary for: Requests are unnecessary for: –Reimbursable Funds CBS does not post to PY downward accounts CBS does not post to PY downward accounts –CBS CBS Internal Fund Entries are completed by FRD automatically each month Entries are completed by FRD automatically each month GJ “Fix” requests for the re-use of expired funds must be for the exact same work GJ “Fix” requests for the re-use of expired funds must be for the exact same work –Nothing essential changes in the terms of the contract or PO

16. 16 Criteria for GJ Adjustments Specific PY Recovery Adjustments: Specific PY Recovery Adjustments: –Accidental deobligation of PY documents On documents w/ closed status On documents w/ closed status –ACCS data element changes On documents w/ closed status On documents w/ closed status –Source Reference changes On documents w/ closed status On documents w/ closed status –CBS Vendor Code changes –PY Cash Collections (AR Module) against PY Disbursements (AP Module) –All FO input errors; however, transactions must be corrected & entered in CBS first, with correct FCFY, prior to requesting a GJ adjustment

17. 17 Request & Information Requirements Cover Memo from the LO HQ Faxed or Emailed to FRD, Attn: Candace Myers (Subject: “Specific” PY Recovery GJ “Fix” Request), including: Cover Memo from the LO HQ Faxed or Emailed to FRD, Attn: Candace Myers (Subject: “Specific” PY Recovery GJ “Fix” Request), including: –Name & phone number of contact person –CBS Original Document Numbers for PY downward & upward account adjustments –Source Reference No field (DW Affected Reference No field) – must match between the PY upward & PY downward account –Brief Explanation of what happened Example: "In Oct 04, we were billed again through IPAC. The charge & the reverse charge were processed in CBS with two different document numbers ####### and #######...etc.,” where applicable. Example: "In Oct 04, we were billed again through IPAC. The charge & the reverse charge were processed in CBS with two different document numbers ####### and #######...etc.,” where applicable.

18. 18 Request & Information Requirements Required Supporting Documentation Required Supporting Documentation –CBS Reports include Item/MDL report from the Budget & Execution Application (B&E Application) in the CBS Data Warehouse under the Expense tab supporting BOTH the PY downward account & the PY upward account transactions Submissions without both PY Downward Acct & PY Upward Acct will not be accepted Submissions without both PY Downward Acct & PY Upward Acct will not be accepted –Screen prints of CBS production screens from payment office are NOT necessary

19. 19 Requests for NOAA Budget Office Contact the NOAA Budget Office for requests for re-use of deobligated funds including, but not limited to: Contact the NOAA Budget Office for requests for re-use of deobligated funds including, but not limited to: –Change in period of performance –Change or modification of contract or vendor –Transactions properly entered into CBS between current and prior FCFYs –PY Recoveries from a prior FY –Use of Recoveries that do not meet FO GJ criteria

20. 20 Due Dates – FY2008 Due Dates are distributed to the NOAA Finance Committee and are posted to the FRD web site http://www.corporateservices.noaa.gov/~finance/FOFRD.html Due Dates are distributed to the NOAA Finance Committee and are posted to the FRD web site http://www.corporateservices.noaa.gov/~finance/FOFRD.html We reserve the right to reject any requests that are not received from the LO HQ by the published due date We reserve the right to reject any requests that are not received from the LO HQ by the published due date All FY 2008 transactions with CBS transaction date thru May 31 st should be received by the FO by June 11 th to be considered for a GJ entry All FY 2008 transactions with CBS transaction date thru May 31 st should be received by the FO by June 11 th to be considered for a GJ entry For ALL - September submissions, whenever possible, the GJ “Fix” will be entered into CBS by September GL closing For ALL - September submissions, whenever possible, the GJ “Fix” will be entered into CBS by September GL closing

21. 21 FAQ How can I get PY document issues corrected in the CBS system? Who can answer my questions about the transactions I’m seeing in the system? How can I get PY document issues corrected in the CBS system? Who can answer my questions about the transactions I’m seeing in the system? –Contact Karen Green (FO-AOD) How do I identify PY document issues or PY recovery postings that need a GJ “Fix”? How do I identify PY document issues or PY recovery postings that need a GJ “Fix”? –The LO/SO/FMC should periodically review their document obligations in the CBS System to verify: Correct ACCS Correct ACCS Vendor codes Vendor codes Review the NOA118 report Review the NOA118 report –The LO/SO/FMC should work with their servicing NOAA payment office to correct the PY transaction so that it is properly reflected in CBS (PY upward & downward G/L accounts are populated)

22. 22 Contacts FMC Questions FMC Questions –LO Budget Headquarters Staff Procedure, CBS System & Transaction Questions Procedure, CBS System & Transaction Questions –Karen Green of Accounting Operations Division 301-444-2105 or Karen.Green@noaa.gov 301-444-2105 or Karen.Green@noaa.gov PY Recovery Funding Questions (transactions not meeting Specific GJ "Fix" criteria) PY Recovery Funding Questions (transactions not meeting Specific GJ "Fix" criteria) –Jim LeDuc of NOAA Budget Office 202-482-3939 or James.Leduc@noaa.gov 202-482-3939 or James.Leduc@noaa.gov

23. 23 Contacts PY Recovery GJ “Fix” Request Questions PY Recovery GJ “Fix” Request Questions –Katy Carmel of FRD 301-444-2775 or Katy.Carmel@noaa.gov 301-444-2775 or Katy.Carmel@noaa.gov PY Recovery GJ “Fix” Requests Faxed or Emailed to: PY Recovery GJ “Fix” Requests Faxed or Emailed to: –Candace L. Myers, Chief, FRD Fax: 301-427-2040 or Candi.L.Myers@noaa.gov Fax: 301-427-2040 or Candi.L.Myers@noaa.gov –Please CC Katy Carmel