Processing Accrued Expenditures To: "AO - All Administrative Officers", "DC - All District Chiefs", "B - Branch Chiefs and Offices", "A - Division Chief and Staff" cc: "Isabelle Halley des Fontaines, Chief, Br. Admin. Mgmt. Sys., Reston, VA" , "Melinda M Lanza, Computer Specialist, Reston, VA" , "Raymond F Munch II, Computer Specialist, Reston, VA" , "Amy C Cornwell, Admin Ops Asst, Reston, VA" , "Michele L O'Meara, Financial Specialist, Reston, VA" , "David C Madril, Admin Officer, Reston, VA" , "Kelly L Bradley, Supervisory Financial Spec, Reston, VA" , ladabaie@qvarsx.er.usgs.gov Subject: Processing Accrued Expenditures Mime-Version: 1.0 Content-Type: text/plain; charset="us-ascii" Date: Wed, 25 Sep 1996 13:59:21 -0400 From: ladabaie@qvarsx.er.usgs.gov In Reply Refer To: Mail Stop 442 MEMORANDUM September 25, 1996 To: See Distribution From: Alice A. Sabatini Administrative Officer, Water Resources Division Subject: FINANCIAL MANAGEMENT--Processing Accrued Expenditures The Water Resources Division will be using Federal Financial System (FFS) Remote Data Entry (RDE) for the processing of all accrued expenditure documents this fiscal year. Accrued Expenditure documents should be used to record expenditure transactions and unvouchered Direct State Services which will not be processed prior to October 16, 1996. Please refer to the FY 1996 Closeout Procedures memorandum dated July 19, 1996, from Tim Calkins, Acting Chief, Office of Financial Management. There are five accrued expenditure document types available. A brief description and sample uses of the documents follow: A. Reversing accrued expenditure (4A) documents will be used to record accruals for credits such as payroll, travel, or SLUC. This document is to be used only for credits. 4A's must be accepted (with a "W" in the action field) in FFS by 6:00pm EDT on October 8, 1996. After October 8, 1996, 4A's must be entered (with a "Q" in the action field) and included on your AIS Adjustment Drawdown Report. The "Q" applies a quick edit in the Federal Financial System and will require further approval and processing by the Financial Operations and Reporting Section before it is posted. Documents should be processed according to the instructions contained in Section 7, FFS User Manual, Year-end Accruals. Enter "01 97" in the REVERSAL PERIOD field for all 4A documents processed. B. Non-reversing accrued expenditures (4C) documents will be used to record accruals for all non-credit expenditure documents except for travel vouchers, bankcards, and third party drafts. These documents are referred to later in this memorandum. 4C transactions must be accepted (with a "W" in the action field) in FFS by 6:00pm EDT on October 8, 1996. After October 8, 1996, 4C's must be entered (with a "Q" in the action field) and included on your AIS Adjustment drawdown report. The "Q" applies a quick edit in the Federal Financial System and will require further approval and processing by the Financial Operations and Reporting Section before it is posted. Documents should be processed according to the instructions contained in Section 7, FFS User Manual, Year-end Accruals. 4C documents must be used for unvouchered Direct State Services accrued expenditures. You must use the trans type 02 on the 4C documents for Direct State Services accruals. Use Trans Type 01 on all other 4C documents. Offices using travel agencies (Professional, Balboa, and Carlson Travel) must record the airline ticket as a 4C accrued expenditure. Airline tickets purchased using American Express accounts may be paid using a 4P document up until October 8, 1996. After October 8, 1996, the ticket must be recorded as a 4C accrued expenditure and included on your AIS Adjustment Drawdown Report. The following suggestions are made to aid you in determining which accruals to include in your submission of a 4C accrued expenditures, but is not meant to be all inclusive. 1. Terminal leave for permanent and full-time employees may be charged to the HQ account (6-4060-90300). Please send a copy of the FFS screen print to MS#442 or email accornwe. 2. Non-obligated OPAC charges such as GSA rent (SLUC) adjustments, OAS billings, FEDSTRIP charges, etc. 3. Any other expenditure incurred in Fiscal Year 1996, but not yet invoiced or paid (such as Blanket Purchase Agreements, utility bills, etc.) or covered by an obligating document (such as a purchase order, training order, or printing and binding requisition. 4. Accruals for payroll should only be necessary to record adjustments in for PP22. PP22 contains 1 workday to be accrued based on an average from PP21. For adjustments to the actual payroll please refer to the memorandum dated September 3, 1996, from the Administrative Officer, WRD "Processing Close-out Adjustments." C. Non-Reversing accrued expenditure (4U) documents will be used to record accruals for travel vouchers not received in OFM by September 23, 1996. Please resist the temptation to accrue travel vouchers sent to OFM prior to September 23, 1996. They have assured us that all of these vouchers will be processed. When the travel voucher is processed in OFM, the accrual will be automatically liquidated. This document type is not to be used for relocation travel vouchers. Relocation travel vouchers must be obligated in FFS using the 4T document type. Travel Manager Interface files must be entered and processed in Travel Manager by close of business, October 4, 1996. All travel vouchers processed in Travel Manager Interface after 10:00am EDT, October 4, 1996, must be recorded as a 4U document in FFS and submitted to OFM for processing. 4U transactions must be accepted (with a "W" in the action field) in FFS by 6:00pm EDT on October 8, 1996. After October 8, 1996, 4U's must be entered (with a "Q" in the action field) and included on your AIS Adjustment Drawdown Report. The "Q" applies a quick edit in the Federal Financial System and will require further approval and processing by the Financial Operations and Reporting Section before it is posted. Documents should be processed according to the new FFS User Manual section on the 4U document, distributed as an attachment to the FY 1996 Closeout Procedures memorandum dated July 19, 1996, from Tim Calkins, Acting Chief, Office of Financial Management. 4U documents must be entered for non relocation related travel vouchers regardless of the method of payment (e.g. TPD, etc.). D. Accrued expenditure document "4B" will be used to record bankcard charges which do not appear on the September billing dated September 13, 1996. 4B transactions must be accepted (with a "W" in the action field) in FFS by 6:00pm EDT on October 8, 1996. After October 8, 1996, 4B's must be entered (with a "Q" in the action field) and included in your AIS Adjustment Drawdown Report. The "Q" is a quick edit in the Federal Financial System and will require further approval and processing by the Financial Operations and Reporting Section. E. Accrued expenditure document "4D" will be used to record purchases paid with a third party draft. This does not apply to travel. See the 4U section pertaining to travel. 4D transactions must be accepted (with a "W" in the action field) in FFS by 6:00pm EDT on October 8, 1996. After October 8, 1996, 4D's must be entered (with a "Q" in the action field) and included in your AIS Adjustment Drawdown Report. The "Q" applies a quick edit in the Federal Financial System and will require further approval and processing by the Financial Operations and Reporting Section before it is posted. Questions or problems regarding the accrued expenditures should be addressed to your Regional Administrative Officer, Michele O'Meara (703-648-5042) or Kelly Bradley (703-648-5040). Distribution: AO, DC, B, A Copy to: Chief, Branch of Administrative Management Systems Mindy Lanza Ray Munch Amy Cornwell Michele O'Meara